natgillin/translations-raw huggingface dataset:
Delegations are regularly reminded of the need for timely updating of CRIS Audit records, including during audit seminars and training.
Delegacije se redno opozarja na potrebo po pravočasnem posodabljanju revizijskih zapisov CRIS, tudi med revizijskimi semi­narji in usposabljanjem.
Since February 2010, whenever a contract is signed for an audit (CRIS Contract), the date of signature is automatically transferred to CRIS Audit.
Od februarja 2010 se ob vsakem podpisu pogodbe za revizijo (pogodba CRIS) datum podpisa samodejno prenese v revizijo CRIS.
Also, the new results screen is more complete and easier to fill in, and an audit cannot be closed if this field is not completed.
Poleg tega je nova tabela z rezultati popol­nejša in jo je lažje izpolniti, revizije pa ni mogoče zaključiti, če to polje ni izpolnjeno.
This includes the audit opinion and the amount of ineligible expenditure.
To vključuje revizijsko mnenje in znesek neupra­vičenih odhodkov.
Information on recovery orders issued as the result of audits, is included in CRIS Recovery Order module.
Informacije o izdanih nalogih za izterjavo na podlagi revizije so vključene v modul izdanih nalogov CRIS.
Some improvements could be considered with a view to consolidation, but would require further IT developments.
Za namene konsolidacije bi bilo mogoče predvideti nekatere izboljšave, vendar bi to zahtevalo nadaljnji razvoj informacijske tehnologije.
Information is available on the amount of final ineligible expenditure detected and corrected at the time of final payment.
Na voljo so informacije o znesku končnih neupravičenih odhodkov, ugoto­vljenih in popravljenih v času končnega plačila.
In 2009 this represented 0.7 % by value of invoiced amounts.
V letu 2009 so predstavljali 0,7 % vrednosti fakturiranih zneskov.
CRIS Audit has increased EuropeAid’s capacity to monitor audit activities, as well as collate, analyse and act upon audit findings and recommendations.
Sistem revizije CRIS je povečal zmogljivost EuropeAid za spremljanje revizijskih dejavnosti, zbiranje in analiziranje revizijskih ugotovitev in priporočil ter ukrepanje na njihovi podlagi.
However, as in previous years ( 22 ), and despite reminders from EuropeAid’s central services and updated guidelines, not all Delegations record data in a timely and complete manner; this affects the reliability of the aggregate data used as management information, such as the nature of audit opinions and rates of ineligible expenditure.
Vendar kljub opominom osrednjih služb EuropeAid in posodobljenim smernicam tako kot v prejšnjih letih ( 22 ) nekatere delegacije podatkov ne evidentirajo pravočasno in v celoti. To vpliva na zanesljivost kumuliranih podatkov, ki se uporabljajo kot informacije o upravljanju, kot so vrsta revizij­skih mnenj in stopnje neupravičenih odhodkov.
Furthermore, CRIS Audit does not always provide accurate data on the cost of audits, nor is it designed to provide information as regards financial corrections performed as the result of audits.
Poleg tega revizija CRIS ne daje vedno točnih podatkov o stroških revizij, prav tako pa ni zasnovana za zagotavljanje informacij o fina­nčnih popravkih, ki so rezultat revizij.
As a result, EuropeAid does not yet make full use of the potential of this tool, in particular to ensure that its audit strategy is cost-effective.
Posledično EuropeAid še ne izkorišča v celoti vseh možnosti, ki jih prinaša to orodje, zlasti za zagotavljanje stroškovne učinkovitosti svoje revizijske strategije.
The Court assessed internal audit as partially effective.
Sodišče je ocenilo, da je notranje revidiranje delno uspešno.
The Commission considers that AIDCO’s internal audit, despite the disruption of its operational capacity in 2009, was effective during that year.
Komisija meni, da je bila notranja revizija urada EuropeAid – kljub moteni operativni zmogljivosti v letu 2009 – v tem letu uspešna.
Despite the post of Head of the IAC Unit being vacant between 1 July and 15 November the unit finalised 9 followup audits (in relation to the 8 planned).
Čeprav je bilo delovno mesto vodje enote oddelka za notranjo revizijo med 1. julijem in 15. novembrom prosto, je enota zaključila 9 naknadnih revizij (v primerjavi z 8 načrtovanimi).
As for new audits, out of the four planned for 2009, one final audit report and two draft audit reports (equivalent to 85 % of a final audit report according to IAS’ methodology) were submitted in 2009.
Glede novih revizij je bilo od štirih načrtovanih za leto 2009 v letu 2009 predloženo eno končno revizijsko poročilo in dva osnutka revizijskega poročila (kar je v skladu z metodologijo Službe za notranjo revizijo enakovredno 85 % končnega revizijskega poročila).
_____________ ( 22 ) Paragraph 39 of the 2008 Annual Report on the EDFs.
( 22 ) Odstavek 39 letnega poročila o Evropskih razvojnih skladih za leto 2008.
The Internal Audit Capability (IAC) operated in compliance with its objective to provide the Director-General with assurance as to the effectiveness and efficiency of risk management, control and internal governance processes.
Oddelek za notranjo revizijo je deloval v skladu s svojim ciljem, ki je bil generalnemu direktorju nuditi zagoto­vilo o uspešnosti in učinkovitosti procesov obvladovanja tveganja, kontrole in notranjega vodenja.
However, its operational capacity was significantly disrupted due to staff shortages beyond its control, including the absence of the Head of Unit for most of the year.
Vendar je njegovo operativno zmogljivost močno oviralo pomanjkanje osebja, na katerega ni mogel vplivati, vključno z odsotnostjo vodje enote, ki je trajala skoraj vse leto.
For these reasons the IAC was not fully able to implement its 2009 work plan.
Zato oddelek za notranjo revizijo ni mogel v celoti izvesti svojega delovnega načrta za leto 2009.
In its report on the second followup audit on the validation of the self-assessment of EuropeAid’s IAC, the Internal Audit Service (IAS) mentioned again the significant amount of time needed for EuropeAid’s management to follow up the IAC’s recommendations.
Služba za notranjo revizijo je v svojem poročilu o drugi reviziji, izvedeni v okviru nadaljnjega ukrepanja v zvezi s potrditvijo samoocene oddelka za notranjo revizijo v Euro­ peAid, znova omenila, kako veliko časa potrebuje uprava Euro­ peAid za upoštevanje priporočil tega oddelka.
The results of the review of the Commission’s management representation are summarised in Annex 3.
Rezultati pregleda poslovodske predstavitve Komisije so povzeti v Prilogi 3.
The Commission believes that the qualitative and quantitative indicators set out in the four ‘assurance’ building blocks of the Annual Activity Report do indeed provide the evidence to underpin the Director General’s statement of reasonable assurance.
Komisija meni, da kakovostni in količinski kazalniki, navedeni v štirih temeljnih gradnikih zanesljivosti iz letnega poročila o dejav­nostih, zagotavljajo dokaz, ki podpira izjavo generalnega direktorja glede razumnega zagotovila.
Never­theless, EuropeAid recognises that further work could be done to develop specific indicators in relation to the multiannual control framework, and work started in 2010 on consideration of possible methodologies for the estimated financial impact of residual error.
Vendar urad EuropeAid priznava, da bi lahko še naprej delali na razvoju posebnih kazalnikov v zvezi z večletnim kontrolnim okvirom, in v letu 2010 se je začelo prouče­vanje možnih metodologij za ocenjeni finančni učinek preostale stopnje napak.
The annual activity report gives a fair picture of the implementation and results of the various supervisory and control systems in place.
Letno poročilo o dejavnostih daje pošteno sliko izva­janja in rezultatov različnih vzpostavljenih nadzornih in kontrolnih sistemov.
It is clear and informative, in particular through its use of quantitative indicators.
Je jasno in informativno, predvsem zaradi uporabe kvantitativnih kazalnikov.
It states that, given the design and the results of its multiannual control architecture, EuropeAid does not believe that the residual error rate on its portfolio merits a reservation in the Director- General’s declaration of assurance ( 23).
V njem je navedeno, da EuropeAid glede na zasnovo in rezultate svoje večletne struk­ture kontrol meni, da si preostala stopnja napak v njegovem portfelju ne zasluži pridržka v izjavi generalnega direktorja o zanesljivosti ( 23).
However, it does not provide evidence to support this assertion.
Vendar niso navedeni dokazi, ki bi podpirali to trditev.
In the absence of a key indicator for the estimated financial impact of residual error after all exante and expost controls have been imple­mented ( 24 ), EuropeAid is not in a position to demonstrate that the financial impact of shortcomings and errors remains below the materiality criteria set.
Ker ni ključnega kazalnika za ocenjeni finančni učinek stopnje napak, ki je preostala po izvedbi vseh pred­hodnih in naknadnih kontrol ( 24 ), EuropeAid ne more doka­zati, da finančni učinek pomanjkljivosti in napak ostaja pod merili pomembnosti, ki so bila določena.
With respect to the financial year 2009, EuropeAid’s Director-General declared that he obtained reasonable assurance that existing control procedures gave the necessary guarantees concerning the regularity of transactions.
Generalni direktor EuropeAid je o proračunskem letu 2009 izjavil, da je pridobil razumno zagotovilo, da so obsto­ječi kontrolni postopki nudili potrebna jamstva o pravilnost transakcij.
The Court’s audit does not corroborate this assertion.
Revizija, ki jo je opravilo Sodišče, ne potrjuje te trditve.
It found that EuropeAid’s systems were partially effective and that payments were overall affected by material error; whilst payments made from the EDFs were free from material error, payments made by EuropeAid from the General Budget of the Community for External Relations and Devel­opment were affected by material error ( 25 ).
Pri njej je bilo ugotovljeno, da so sistemi EuropeAid delno uspešni in so na plačila kot celoto vplivale pomembne napake; pri plačilih v okviru ERS ni bilo pomembnih napak, vendar so takšne napake vplivale na plačila, ki jih je izvršil EuropeAid iz splošnega proračuna Skupnosti za zunanje odnose in razvoj ( 25 ).
The Court considers that the Director-General’s declaration and annual activity report give a partially fair assessment of financial management in relation to regularity.
Sodišče meni, da izjava generalnega direktorja in letno poročilo o dejavnostih vsebujeta delno pošteno oceno finančnega poslovodenja glede pravilnosti.
( 24 ) See paragraphs 29 and 54 of the 2008 Annual Report of the Court of Auditors on the EDFs.
( 24 ) Glej odstavka 29 in 54 letnega poročila Računskega sodišča o ERS za leto 2008.
( 25 ) See Chapter 6 of the 2009 Annual Report of the Court of Auditors on the implementation of the budget.
( 25 ) Za izvrševanje proračuna glej poglavje 6 letnega poročila Račun­skega sodišča za leto 2009.
Based on its audit work, the Court concludes that the accounts of the EDFs for the financial year ending 31 December 2009 present fairly, in all material respects, the financial position of the EDFs and the results of their operations and cash flows for the year then ended, in accordance with the provisions of the Financial Regulation and the accounting rules adopted by the accounting officer.
Sodišče je na podlagi svojega revizijskega dela prišlo do zaključka, da računovodski izkazi ERS za proračunsko leto, ki se je končalo 31. decembra 2009, v vseh pomembnih vidikih pošteno predstavljajo finančno stanje ERS in rezultate njihovih dejavnosti ter denarne tokove za leto, ki se je takrat končalo, v skladu z določbami finančne uredbe in računovodskimi pravili, ki jih je sprejel računovodja.
The Court draws attention to the observations in paragraphs 17 and 18 concerning the amounts of guarantees.
Opozarja na opažanja v odstavkih 17 in 18 o zneskih garancij.
Based on its audit work, the Court concludes that for the financial year ending 31 December 2009:
Glede proračunskega leta, ki se je končalo 31. decembra 2009, Sodišče na podlagi svojega revizijskega dela meni, da:
(a) the revenue of the EDFs was free from material error;
(a) v prihodkih ERS ni bilo pomembnih napak;
(b) the commitments of the EDFs were free from material error but affected by a significant frequency of non-quan­tifiable errors; and
(b) v obveznostih ERS ni bilo pomembnih napak, vendar so nanje z bistveno pogostostjo vplivale količinsko neoprede­ljive napake, in
(c) the payments of the EDFs were free from material error. However, they were affected by frequent nonquantifiable errors.
(c) v plačilih ERS ni bilo pomembnih napak, vendar so nanje vplivale pogoste količinsko neopredeljive napake.
As was already noted in the 2008 Annual Report of the Court of Auditors on the EDFs ( 26 ), EuropeAid has set up a
Kot je bilo ugotovljeno že v letnem poročilu Račun­skega sodišča o ERS za leto 2008 ( 26 ), je EuropeAid vzpostavil
comprehensive control strategy.
obširno strategijo kontrol.
In 2009, EuropeAid continued to bring significant improvements to the design and imple­mentation of its supervisory and control systems but weak­nesses remain in certain areas.
Leta 2009 je še naprej močno izboljševal zasnovo in izvajanje svojih nadzornih in kontrolnih sistemov, toda na nekaterih področjih so še ostale slabosti.
Based on its audit work, the Court concludes that EuropeAid’s supervisory and control systems were partially effective in ensuring the regularity of payments.
Sodišče je na podlagi svojega revizijskega dela prišlo do zaključka, da so nadzorni in kontrolni sistemi EuropeAid delno uspešno zagotavljali pravilnost plačil.
The following recommendations should be considered in this context:
V tem okviru bi bilo treba razmisliti o naslednjih priporočilih:
(a) The Commission started work on the consideration of possible methodologies for the development of a key indicator for the estimated financial impact of residual errors in 2010, as set out in the Commission replies to the 2008 Annual Report.
(a) Komisija je začela proučevati možne metodologije za razvoj ključ­nega kazalnika za ocenjeni finančni učinek preostale stopnje napak v letu 2010, kot je navedeno v odgovorih Komisije na letno poročilo za leto 2008.
(a) EuropeAid should, in the context of its planned review of its overall control strategy, develop a key indicator for the estimated financial impact of residual errors after all ex- ante and expost controls have been implemented, based for example on an examination of a representative stat­istical sample of closed projects;
(a) EuropeAid bi moral v okviru načrtovanega pregleda svoje skupne kontrolne strategije razviti ključni kazalnik ocenje­nega finančnega učinka stopnje napak, ki je preostala po izvedbi vseh predhodnih in naknadnih kontrol, na primer na podlagi pregleda reprezentativnega vzorca zaključenih projektov;
(b) EuropeAid should, in the context of this review, assess the cost-effectiveness of the various controls, notably of the transactional expost control system;
(b) EuropeAid bi moral v okviru tega pregleda oceniti stro­ škovno učinkovitost različnih kontrol, zlasti sistema naknadnih kontrol transakcij;
(b) The Commission started work on the review of its control strategy in early 2010, as set out in the Commission replies to the 2008 Annual Report.
(b) Komisija je začela s pregledom svoje kontrolne strategije na začetku leta 2010, kot je navedeno v odgovorih Komisije na letno poročilo za leto 2008.
The Commission will produce a Communication on the Tolerable Risk of Error in the field of external aid in 2010.
V letu 2010 bo pripravila sporočilo o dopustnem tveganju napake na področju zunanje pomoči.
_____________ ( 26 ) Paragraph 55.
_____________ ( 26 ) Odstavek 55.
(c) The Financial Management toolkit will be finalised in 2010 and due consideration will be given to the issues raised by the Court.
(c) Sklop orodij za finančno poslovodenje bo končan v letu 2010 in ustrezno se bodo upoštevala vprašanja, ki jih je izpostavilo Sodišče.
(c) EuropeAid should finalise and disseminate the financial management toolkit targeting the high inherent risk of errors at the level of implementing organisations, contractors and beneficiaries to ensure adequate knowledge of financial management and eligibility rules;
(c) EuropeAid bi moral končati in razširjati sklop orodij za finančno poslovodenje, namenjen ugotavljanju tveganja napak pri delovanju na ravni izvajalskih organizacij, izva­jalcev in upravičencev, da bi zagotovil ustrezno poznavanje pravil za finančno poslovodenje in upravičenost;
(d) EuropeAid will continue its efforts to ensure that information is encoded in CRIS Audit accurately and in good time.
(d) Urad EuropeAid si bo še naprej prizadeval zagotoviti, da bodo informacije v reviziji CRIS kodirane natančno in pravočasno.
(d) EuropeAid should continue its efforts to ensure that the Delegations record data in CRIS Audit in a comprehensive and timely manner;
(d) EuropeAid bi moral nadaljevati svoja prizadevanja za zago­tovitev, da delegacije evidentirajo podatke v revizijo CRIS celovito in pravočasno;
(e) the design of CRIS Audit should be modified to provide information on the amounts of final ineligible expenditure and financial corrections done after the audit clearance process with the auditee has been completed.
(e) zasnovo revizije CRIS bi bilo treba spremeniti tako, da bi zagotavljala informacije o zneskih končnih neupravičenih odhodkov in finančnih popravkov, izvedenih po koncu procesa revizijskega razčiščevanja z revidirancem.
(e) The amount of ineligible expenditure must be introduced in CRIS Audit before closing an audit record (mandatory field since February 2010).
(e) Znesek neupravičenih odhodkov mora biti v revizijo CRIS vnesen pred zaključitvijo revizijskega zapisa (obvezno polje od februarja 2010).
Information on recovery orders issued as a result of audits, is included in CRIS Recovery Order module.
Informacije o izdanih nalogih za izterjavo na podlagi revizije so vključene v modul izdanih nalogov CRIS.
Some improvements could be considered with a view to consoli­dation but this would require further IT developments.
Za namene konsolidacije bi bilo mogoče predvideti nekatere izboljšave, vendar bi to zahtevalo nadaljnji razvoj informacijske tehnologije.
Information is available on the amount of final ineligible expen­diture detected and corrected at the time of final payment.
Na voljo so informacije o znesku končnih neupravičenih odhodkov, ugotovljenih in popravljenih v času končnega plačila.
In 2009 this represented 0,7 % by value of invoiced amounts.
V letu 2009 so predstavljali 0,7 % vrednosti fakturiranih zneskov.
As regards budget support, the Court recommends that:
Glede proračunske podpore Sodišče priporoča, naj:
(a) EuropeAid should ensure that the specific conditions for performance-based variable tranches clearly specify the indicators, targets, calculation methods and verification sources;
(a) EuropeAid zagotovi, da bodo v posebnih pogojih za spre­menljive tranše, ki temeljijo na uspešnosti, jasno določeni kazalniki, cilji, metode izračuna in viri za preverjanje;
(a) The Commission recognises the importance of greater rigour in defining performance targets, calculation methods and verification sources.
(a) Komisija priznava pomen večje strogosti pri opredeljevanju ciljev uspešnosti, metod izračunavanja in virov preverjanja.
This issue is receiving greater attention during EuropeAid’s peer review process (Quality Support Group) for the consideration of new programmes.
Tej zadevi je posvečena večja pozornost med postopkom vzajemnega ocenje­vanja urada EuropeAid (skupina za zagotavljanje kakovosti) za obravnavo novih programov.
(b) The Commission has developed a revised framework for moni­toring and reporting on progress in public financial management which focuses on results achieved against initial baseline expec­tations. This revised format was finalised in June 2010 and country reports using this revised approach will be the basis on which eligibility will be assessed for disbursements for the remainder of 2010 and beyond.
(b) EuropeAid zagotovi, da bodo poročila delegacij vsebovala strukturiran in formaliziran prikaz napredka pri upravljanju javnih financ, tako da bodo v njih jasno navedeni merila za oceno napredka (tj. rezultatov, ki jih je morala država prejemnica doseči v zadevnem obdobju), dosežen napredek in razlogi, zakaj program reforme morda ni bil izveden po načrtu.
(b) EuropeAid should ensure that Delegations’ reports provide a structured and formalised demonstration of public finance management progress by clearly setting the criteria against which progress was to be assessed (i.e. the results that the recipient Government had to achieve during the period concerned), the progress made and the reasons why the reform programme may have not been implemented according to plan.
(b) Komisija je razvila spremenjen okvir za spremljanje in poročanje o napredku pri upravljanju javnih financ, ki se osredotoča na rezultate, dosežene glede na prvotna osnovna pričakovanja. Spre­menjena različica je bila dokončana junija 2010 in poročila držav, ki uporabljajo ta spremenjeni pristop, bodo podlaga za oceno upravičenosti do izplačil za preostanek leta 2010 in naprej.
Total of commitments:
Obveznosti skupaj:
Total of transactions (of which):
Transakcije skupaj (od tega):
0 Interim/Final payments
0 Vmesna/končna plačila
21 % comp r
21 % nanašajo na: točnost
RESULTS OF EXAMINATION OF SYSTEMS FOR EUROPEAN DEVELOPMENT FUNDS AND DEVELOPMENT AID UNDER THE GENERAL BUDGET
REZULTATI PREGLEDA SISTEMOV ZA EVROPSKE RAZVOJNE SKLADEIN RAZVOJNO POMOČ V OKVIRU SPLOŠNEGA PRORAČUNA
Central services EuropeAid
Osrednje službe EuropeAid
RESULTS OF REVIEW OF COMMISSION MANAGEMENT REPRESENTATIONS FOR THE EUROPEAN DEVELOPMENT FUNDS AND DEVELOPMENT AID UNDER THE GENERAL BUDGET
REZULTATI PREGLEDA POSLOVODSKIH PREDSTAVITEV KOMISIJE ZA EVROPSKE RAZVOJNE SKLADE IN RAZVOJNO POMOČ V OKVIRU SPLOŠNEGA PRORAČUNA
Overall assessment of reliability
Skupna ocena zanesljivosti
AIDCO without reservations
AIDCO brez pridržkov ni relevantno
EuropeAid has set up a compre­hensive control strategy and continued to bring significant improvements to the design and implementation of its supervisory and control systems.
EuropeAid je vzpostavil obširno stra­tegijo kontrol in še naprej močno izboljševal zasnovo in izvajanje svojih nadzornih in kontrolnih sistemov.
However, the Court's audit found that there remain weaknesses in certain controls and that the payments were affected by material error.
Vendar je bilo pri reviziji Sodišča ugotovljeno, da pri nekaterih kontrolah ostajajo slabosti in da so na plačila vplivale pomembne napake.
FOLLOW-UP OF KEY STATEMENT OF ASSURANCE OBSERVATIONS
NADALJNJE UKREPANJE PO KLJUČNIH OPAŽANJIH IZ IZJAVE O ZANESLJIVOSTI
Court recommendations
Priporočila Sodišča
The Commission started work on the consideration of possible methodologies for the development of a key indicator for the estimated financial impact of residual errors in 2010, as set out in the Commission replies to the 2008 Annual Report.
Komisija je leta 2010 začela preučevati možne metodo­logije za razvoj ključnega kazalnika za ocenjeni finančni učinek preostalih napak, kot je navedla v svojih odgovorih na letno poročilo za leto 2008.
EuropeAid should, in the context of its planned review of its overall control strategy, develop a key indicator on the estimated financial impact of residual errors after all exante and expost controls have been imple­mented.
EuropeAid bi moral v okviru načrtovanega pregleda svoje skupne kontrolne strategije razviti ključni kazalnik za ocenjeni finančni učinek napak, ki so preostale po izvedbi vseh predhodnih in naknadnih kontrol.
There is scope for clearer conclusions on how the results of the various controls contribute to the Director-General’s assurance and for developing a key indicator on the estimated financial impact of residual errors after all exante and ex- post controls have been implemented. (2008 Annual Report, paragraph 54)
Mogoče bi bilo podati jasnejše zaključke o tem, kako rezultati različnih kontrol prispe­vajo k zagotovilu generalnega direktorja, in razviti ključni kazalnik ocenjenega finanč­nega učinka napak, ki preostanejo po izvedbi vseh predhodnih in naknadnih kontrol (letno poročilo za leto 2008, odstavek 54).