natgillin/translations-raw huggingface dataset:
(d) analyses and reconciliations of accounts and/or balances; and
(d) analize in uskladitve računovodskih izkazov in/ali saldov ter
(e) substantive tests of commitments, payments and specific balance sheet items based on representative samples.
(e) preizkušanje podatkov na podlagi reprezentativnih vzorcev za prevzete obveznosti, plačila in posamezne bilančne postavke.
PART 2 — Audit approach and methodology for the regularity of transactions
DEL 2 – Revizijski pristop in metodologija za pravilnost transakcij
The approach taken by the Court to audit the regularity of the transactions underlying the accounts comprises two main pillars:
Pristop Sodišča k revidiranju pravilnosti z računovodskimi izkazi povezanih transakcij temelji na dveh glavnih stebrih:
— direct testing of transactions in order to ascertain how far they are regular; and
— na neposrednem preizkušanju transakcij, da se ugotovi, v kolikšni meri so pravilne, in
— an assessment of the effectiveness of supervisory and control systems in ensuring the regularity of transactions.
— na ocenjevanju uspešnosti nadzornih in kontrolnih sistemov pri zagotavljanju pravilnosti transakcij.
This is supplemented by evidence provided by the work of other auditors (where relevant) and an analysis of management representations ( 2 ).
To dopolnjujejo dokazi, pridobljeni pri delu drugih revizorjev (kjer je ustrezno), in analiza poslovodskih predsta­vitev ( 2 ).
How the Court tests transactions
Kako Sodišče preizkuša transakcije
Transaction testing is based on a representative statistical sample of receipts (in the case of revenue) and payments contained within the policy group concerned.
Preizkušanje transakcij temelji na reprezentativnem statističnem vzorcu prejetih zneskov (v primeru prihodkov) in plačil za zadevno skupino politik.
This testing provides a statistical estimation of the extent to which the transactions in the population concerned are regular.
S tem preizkušanjem se statistično oceni, v kolikšni meri so transakcije v zadevni populaciji pravilne.
In order to determine the sample sizes necessary to produce a reliable result the Court uses an audit assurance model.
Sodišče za določitev velikosti vzorcev, potrebnih za zagotovitev zanesljivih rezultatov, uporablja model revizij­skega zagotovila.
This involves an assessment of the risk of errors occurring in transactions (inherent risk) and the risk that the supervisory and control systems do not prevent or detect and correct such errors (control risk).
Pri tem oceni, kakšno je tveganje, da se v transakcijah pojavijo napake (tveganje pri delovanju) ter da nadzorni in kontrolni sistemi teh napak ne preprečijo ali odkrijejo in popravijo (tveganje pri kontroli).
When systems are tested and found to be effective, they can provide part of the assurance on the regularity of transactions.
Ko so sistemi preizkušeni in je ugotovljeno, da so uspešni, se lahko z njimi pridobi del zagotovila o pravilnosti transakcij.
In practice, the Court relies primarily on its direct testing of transactions.
Sodišče se v praksi zanaša predvsem na svoje neposredno preizkušanje transakcij.
( 1 ) Including the explanatory notes. ( 2 ) In particular Annual Activity Reports and the declarations of the Commission's Directors-General (see paragraphs 16 to 17) and the
( 1 ) Vključno s pojasnili. ( 2 ) Zlasti letna poročila o dejavnostih in izjave generalnih direktorjev Komisije (glej odstavka 16 in 17) ter zbirno poročilo.
Testing involves the detailed examination of the transactions selected to check if the claim or payment was correctly calculated and in compliance with the relevant rules and regulations governing the spending.
Med preizkušanjem se podrobno preučijo izbrane transakcije, da se preveri, ali je bil zahtevek ali plačilo izraču­nano pravilno in v skladu z relevantnimi pravili in predpisi, ki urejajo porabo.
The Court samples the transactions recorded in the budgetary accounts and traces the payment down to the level of the final recipient (e.g. farmer, organiser of training course, development aid project promoter) and tests compliance with the relevant conditions at each level.
Sodišče izbere vzorec transakcij, eviden­tiranih v proračunskih računovodskih izkazih, sledi plačilu do ravni končnega prejemnika (npr. kmeta, organizatorja tečaja usposabljanja, nosilca projekta razvojne pomoči) in na vsaki ravni preizkusi skladnost z relevantnimi pogoji.
When the transaction (at any level) is incorrectly calculated or does not meet a regulatory requirement or contractual provision, it is considered to contain an error.
Če transa­kcija (na kateri koli ravni) ni pravilno izračunana ali če ne izpolnjuje katere od zakonskih zahtev ali pogodbenih določb, se šteje, da vsebuje napako.
How the Court evaluates and presents the results of transaction testing
Kako Sodišče ovrednoti in predstavi rezultate preizkušanja transakcij
Errors in transactions occur for a variety of reasons and take a number of different forms depending on the nature of the breach and specific rule or contractual requirement not followed.
Napake v transakcijah se pojavljajo zaradi različnih vzrokov in v številnih različnih oblikah, odvisno od narave kršitve in posameznega kršenega pravila ali pogodbene zahteve.
They may relate to a ‘condition for payment’ or to an ‘other compliance’ issue.
Nanašajo se lahko na „pogoj za plačilo“ ali na „drugo vprašanje skladnosti“.
The Court classifies errors as follows:
Sodišče napake razvršča tako:
— whether they are quantifiable; or
— ali so količinsko opredeljive ali
— non-quantifiable, in the event that it is not possible to measure how much of the amount paid or received from the EU budget was incorrect or the error relate to an ‘other compliance’ issue ( 3 ); and
— količinsko neopredeljive, kadar ni mogoče izmeriti, kolikšen del zneska, plačanega ali prejetega iz proračuna EU, je bil nepravilen, in kadar se napaka nanaša na „drugo vprašanje skladnosti“ ( 3 ) ter
— in terms of their nature, in particular eligibility (payment does not meet the eligibility rules) occurrence (reimbursement of a cost which is not proven to have been incurred) or accuracy (payment incorrectly calculated).
— glede na njihovo naravo, zlasti ali se nanašajo na upravičenost (plačilo ni v skladu s pravili za upravičenost), nastanek (povračilo stroška, za katerega ni dokazano, da je dejansko nastal) ali točnost (plačilo ni pravilno izračunano).
The Court expresses the frequency by which errors occur by presenting the proportion of transactions in the sample affected by errors (both quantifiable and non-quantifiable). This indicates how widespread errors are likely to be within the policy group.
Sodišče izrazi pogostost pojavljanja napak tako, da predstavi delež transakcij v vzorcu, na katere so vplivale napake (količinsko opredeljive in neopredeljive), kar kaže, kakšna je verjetnost razširjenosti napak v skupini politik.
The Court estimates the overall financial impact of quantifiable errors to arrive at a most likely error rate. The most likely error rate is classified as falling into one of the following three ranges:
Sodišče ocenjuje, da bo skupni finančni učinek količinsko opredeljivih napak dosegel najverjetnejšo stopnjo napake, ki je razvrščena v naslednje tri razpone:
— between 2 % and 5 %; or
— med 2 % in 5 % ter
The results of the Court’s testing of transactions are shown in Annexes 1 to each of chapters 2 to 9 and are summarised in Table 1.2.
Rezultati preizkušanja transakcij, ki ga je izvedlo Sodišče, so prikazani v Prilogi 1 k vsakemu poglavju od 2 do 9 in povzeti v tabeli 1.2.
How the Court assesses systems and reports the results
Kako Sodišče ocenjuje sisteme in poroča o rezultatih
Supervisory and control systems are established by the Commission, (and Member and beneficiary States), to manage the risks to the EU budget, including the regularity of transactions.
Komisija (ter države članice in države upravičenke) vzpostavi(-jo) nadzorne in kontrolne sisteme za obvlado­vanje tveganj za proračun EU, vključno s pravilnostjo transakcij.
Assessing the effectiveness of systems in ensuring regularity is therefore a key audit procedure, and particularly useful for identifying recommendations for improvement.
Ocenjevanje uspešnosti sistemov pri zagotavljanju pravilnosti je torej ključni revizijski postopek, ki je zlasti koristen za oblikovanje priporočil za izboljšanje.
Each policy group is governed by a multitude of individual systems, each of which takes a considerable time to test and assess.
Za vsako skupino politik se uporablja več posameznih sistemov, pri čemer je za preizkus in oceno vsakega potrebnega precej časa.
Each year the Court therefore selects a sample of systems to examine.
Sodišče zato običajno vsako leto izbere vzorec sistemov, ki jih preuči.
The results of the systems assessments are presented in the form of a table called ‘Results of the examination of systems’ given in the Annexes 2 of chapters 2 to 9.
Rezultati ocenjevanja sistemov so predstavljeni v obliki tabele z naslovom „Rezultati preverjanja sistemov“, ki je v Prilogi 2 k vsakemu poglavju od 2 do 9.
Where it has been possible to design and implement the audit so as to assess the effectiveness of the systems, these systems are classified as being ‘effective’ in mitigating the risk of error in transactions, ‘partially effective’ (when there are some weakness affecting operational effectiveness) or ‘not effective’ (when weaknesses are pervasive and thereby completely undermine operating effectiveness).
Kjer je bilo revizijo mogoče zasnovati in izvesti tako, da se je ocenilo uspešnost sistemov, so ti sistemi razvrščeni kot „uspešni“ pri zmanjševanju tveganja napak v transakcijah, „delno uspešni“ (kadar obstajajo nekatere slabosti, ki vplivajo na operativno uspešnost) ali „neuspešni“ (kadar so slabosti na splošno zelo velike in zato v celoti ogrožajo operativno uspešnost).
For the remaining areas / policy groups, the systems have been assessed for their compliance with regulatory requirements.
Za preostala področja / skupine politik so bili sistemi ocenjeni z vidika njihove skladnosti z uredbenimi zahtevami.
If sufficient appropriate audit evidence has been obtained, the Court also provides an overall assessment of supervisory and controls systems (also presented in Annexes 2 of chapters 2 to 9) which takes into account both the assessment of selected systems, as well as the results of transaction testing.
Če so bili pridobljeni zadostni in ustrezni revizijski dokazi, Sodišče poda tudi skupno oceno nadzornih in kontrolnih sistemov (tudi ta je predstavljena v Prilogi 2 k vsakemu poglavju od 2 do 9), v kateri so upoštevani ocena izbranih sistemov in rezultati preizkušanja transakcij.
( 3 ) In some cases expenditure schemes place legal requirements on beneficiaries but provide that failure to comply with the requirement does not affect the recipient’s entitlement to payment; instead it leads to a financial correction or fine.
( 3 ) V nekaterih primerih so pri shemah odhodkov določene pravne zahteve za upravičence, vendar je predvideno, da nespoštovanje teh zahtev ne vpliva na pravice prejemnika do plačila, ampak vodi do finančnega popravka ali denarne kazni.
A notable example is ‘cross- compliance’ under agriculture.
Primer tega je „navzkrižna skladnost“ v kmetijstvu.
These requirements derive from legislation on the protection of the environment, the public, animal and plant health, animal welfare (Statutory Management Requirements) and the maintenance of agricultural land in good agricultural and environmental condition (GAEC).
Te zahteve izvirajo iz zakonodaje o varstvu okolja, zdravja ljudi, živali in rastlin, dobrega počutja živali (predpisane zahteve ravnanja) in ohranjanju kmetijskih zemljišč v dobrih kmetijskih in okoljskih pogojih.
If a recipient of direct payments under the CAP does not respect the related crosscompliance requirements a reduction or exclusion is made in the amount of direct payments.
Če prejemnik neposrednih plačil SKP ne spoštuje s tem povezanih zahtev navzkrižne skladnosti, se njegova neposredna plačila zmanjšajo ali ukinejo.
When the Court detects infringements in cross- compliance requirements it classifies them as nonquantifiable errors and they are not therefore included in the most likely error rate.
Kadar Sodišče odkrije kršitve zahtev navzkrižne skladnosti, jih razvrsti kot količinsko neopredeljive napake, ki tako niso zajete v najverjetnejšo stopnjo napake.
How the Court assesses Commission management representations and reports the results
Kako Sodišče ocenjuje poslovodske predstavitve Komisije in poroča o rezultatih
Each Directorate-General prepares — and publishes — an Annual Activity Report in which it reports on the achievement of policy objectives and the management and control systems in place to ensure the regularity of trans­actions and sound use of resources.
Vsak generalni direktorat pripravi in objavi letno poročilo o dejavnostih, v katerem poroča o doseganju ciljev politik ter o upravljavskih in kontrolnih sistemih, vzpostavljenih za zagotavljanje pravilnosti transakcij in dobro porabo virov.
Each Annual Activity Report is accompanied by a declaration of the Director-General on inter alia the extent to which resources have been used for their intended purpose, and control procedures ensure the regularity of transactions ( 4 ).
Vsakemu letnemu poročilu o dejavnostih je priložena izjava generalnega direktorja, v kateri je med drugim navedeno, v kolikšni meri so bili viri porabljeni za njihov predviden namen in ali so kontrolni postopki zagotavljali pravilnost transakcij ( 4 ).
The report and declaration taken together represent a key element of internal control.
Poročilo in izjava skupaj predstavljata ključni element notranje kontrole.
The Court assesses the Annual Activity Reports and accompanying declarations in order to determine how far they provide a fair reflection of financial management in relation to regularity of transactions.
Sodišče oceni letna poročila o dejavnostih in priložene izjave, da ugotovi, v kolikšni meri pošteno odražajo finančno poslovodenje glede pravilnosti transakcij.
This is done through review and analysis, including comparison with the Court’s findings on the area(s) in question.
To stori s pregledom in analizo, ki vključuje primerjavo z ugotovitvami Sodišča za zadevno področje oziroma področja.
How the Court arrives at its opinion
Kako Sodišče oblikuje svoje mnenje
The Court evaluates the estimated most likely error rate against the materiality level of 2 % to determine — together with other evidence — if the transactions are free from material error (an ‘unmodified’ opinion), affected by a material level of error (an ‘adverse’ opinion) or if the material level of error only affects a limited part of the population (a ‘qualified opinion’).
Sodišče ovrednoti najverjetnejšo ocenjeno stopnjo napake glede na 2-odstotni prag pomembnosti, da bi ob upoštevanju tudi drugih dokazov ugotovilo, ali v transakcijah ni pomembnih napak („neprilagojeno“ mnenje), ali nanje vpliva pomembna stopnja napake („negativno“ mnenje) oziroma ali pomembna stopnja napake vpliva le na omejen del populacije (mnenje s „pridržkom“).
( 4 ) Further information on these processes, as well as links to the most recent reports can be found at http://ec.europa.eu/atwork/synthesis/ index_en.htm.
( 4 ) Dodatne informacije o teh postopkih in povezave do najnovejših poročil so na voljo na spletni strani http://ec.europa.eu/atwork/ sythesis/index_en.htm.
Specific characteristics of the budget area
Posebne značilnosti proračunskega področja
Audit scope and approach
Obseg revizije in revizijski pristop
VAT- and GNI-based own resources
Lastna sredstva iz DDV in BND
VAT-based own resources
Lastna sredstva iz DDV
GNI-based own resources
Lastna sredstva iz BND
Compilation of National Accounts in Member States
Sestavljanje nacionalnih računov v državah članicah
General and specific reservations
Splošni in posebni pridržki
Verification of GNI inventories in the Member States
Preverjanje opisov metodologije za BND v državah članicah
Key financial information on Revenue is provided in Table 2.1.
Ključne finančne informacije o prihodkih so predstavljene v tabeli 2.1.
Own resources constitute by far the main source of financing of budgetary expenditure (94,1 %).
Lastna sredstva so daleč največji vir financiranja proračunskih odhodkov (94,1 %).
Table 2.1 — Revenue — Key information
Tabela 2.1 – Prihodki – ključne informacije
Revenue 2009
Prihodki leta 2009
Sugar production charge (Chapter 11)
Tradicionalna lastna sredstva proizvodna dajatev za sladkor (poglavje 11)
Customs duties (Chapter 12)
0,1 carinske dajatve (poglavje 12)
VAT-based own resource
Lastna sredstva iz DDV
VAT (Value Added Tax)-based resource from the current financial year (Chapter 13)
11,7 sredstva iz naslova DDV (davek na dodano vrednost) za tekoče proračunsko leto (poglavje 13)
GNI-based own resource
Lastna sredstva iz BND
GNI (Gross National Income)-based resource from the current financial year (Chapter 14)
70,3 sredstva iz naslova BND (bruto nacionalni dohodek) za tekoče proračunsko leto (poglavje 14) popravek za Združeno kraljestvo (poglavje 15)
Granted to the Netherlands and Sweden (Chapter 16)
Popravek proračunskih neravno­vesij znižanje za Nizozemsko in Švedsko (Chapter 16)
Gross reduction in the annual GNI -based contribution
Bruto znižanje letnih prispevkov na osnovi BND
TOTAL OWN RESOURCES
LASTNA SREDSTVA SKUPAJ
Revenue accruing from persons working with the Insti­tutions and other Community bodies
0,7 prihodki iz naslova zaposlenih v institucijah in drugih organih Skupnosti
Contributions and refunds in connection with Community agreements and programmes
3,9 prispevki in nadomestila v zvezi s sporazumi in programi Skupnosti
Borrowing and lending operations
8 najemanje in dajanje posojil
Miscellaneous revenue
9 razni prihodki
TOTAL OTHER REVENUE
DRUGI PRIHODKI SKUPAJ
Total revenue for the year
Skupni prihodki za leto
Source: Annual Accounts 2009.
Vir: letni računovodski izkazi, 2009.
Three quarters of these amounts are paid to the Union, the remaining quarter being retained to cover collection costs.
Tri četrtine teh zneskov se plačajo Uniji, preostala četrtina pa se zadrži za stroške zbiranja.
Each Member State sends to the Commission a monthly statement of established duties (the ‘A’ account statement) and a quarterly statement of those established duties which are not included therein (the ‘B’ account) ( 2 ).
Vsaka država članica pošlje Komisiji mesečni izkaz o določitvah dajatev (izkaz računa „A“) in četrtletni izkaz o tistih določitvah dajatev, ki niso vključene vanj (račun „B“) ( 2 ).
In accordance with Decision 2007/436/EC, Euratom certain Member States benefit from a reduced call rate for VAT ( 3 ) and of a gross reduction in their annual GNI contribution ( 4 ) for the period 2007-2013. In addition the
V skladu s Sklepom 2007/436/ES, Euratom se neka­ terim državam članicam v obdobju 2007–2013 odobri znižanje deleža prevzetih obveznosti iz sredstev iz DDV ( 3 ) in bruto znižanje njihovih letnih prispevkov na osnovi BND ( 4 ).
United Kingdom is granted a correction in respect of budgetary imbalances (‘the UK correction’) which involves a reduction in its payments of GNI own resources.
Poleg tega je Združenemu kraljestvu odobren popravek proračunskih neravnovesij („popravek za Združeno kraljestvo“), ki zajema znižanje njegovih plačil lastnih sredstev iz BND.
Any understatement of GNI for a particular Member State — while not affecting the overall GNI-based own resource — has the effect of increasing the contributions from the other Member States, until the problem is identified and corrected.
Vsaka prijava prenizkega BND za državo članico – ki sicer ne vpliva na skupna lastna sredstva iz BND – povzroči povečanje prispevkov drugih držav članic, dokler se težave ne odkrije in popravi.
( 1 ) See Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources (OJ L 163,
( 1 ) Glej Sklep Sveta 2007/436/ES, Euratom z dne 7. junija 2007 o sistemu virov lastnih sredstev Evropskih skupnosti (UL L 163,
17), and Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the system of the European Commu­nities’ own resources (OJ L 130, 31.5.2000, p.
17) in Uredbo Sveta (ES, Euratom) št. 1150/2000 z dne 22. maja 2000 o izvajanju Sklepa 2007/436/ES, Euratom o sistemu virov lastnih sredstev Skupnosti (UL L 130, 31.5.2000, str.
1), as amended by Regulation (EC, Euratom) No 105/2009 (OJ L 36, 5.2.2009, p. 1).
1), kakor je bila spremenjena z Uredbo (ES, Euratom) št. 105/2009 (UL L 36, 5.2.2009, str. 1).
( 2 ) When duties or levies remain unpaid and no security has been provided, or they are covered by securities but have been chal­ lenged, Member States may suspend making these resources available by entering them in this separate (‘B’) account.
( 2 ) Če dajatve ali prelevmani še niso plačani in zanje ni bilo zagoto­vljeno jamstvo, oziroma jih krije jamstvo, vendar se izpodbijajo, lahko države članice zadržijo dajanje teh sredstev na voljo tako, da jih vknjižijo na ta ločen račun (račun „B“).
( 3 ) Germany, the Netherlands, Austria and Sweden. ( 4 ) The Netherlands and Sweden.
( 3 ) Nemčija, Nizozemska, Avstrija in Švedska. ( 4 ) Nizozemska in Švedska.
For the audit of Revenue a representative statistical sample of 62 recovery orders taken from the Commission’s records of receipts of all revenue was tested at the Commission level (see Annex 2.1).
Pri reviziji prihodkov je bil na ravni Komisije preizkušen reprezentativen statistični vzorec 62 nalogov za izterjavo iz evidenc Komisije o prejemih vseh prihodkov (glej Prilogo 2.1).
It examined the flow of duties from establishment to declaration to the Commission, in order to obtain reasonable assurance that the amounts recorded were accurate.
Preučilo je tok dajatev od njihove določitve do prijave Komisiji, da bi se pridobilo razumno zagotovilo o točnosti vknjiženih zneskov.
The auditors checked a random sample of 30 import declarations in each of these three Member States.
Revizorji so v vsaki od teh treh držav članic pregledali naključni vzorec 30 uvoznih deklaracij.
The supervisory role of ACOR ( 7 ) was also assessed.
Ocenilo je tudi nadzorno vlogo odbora ACOR ( 7 ).
The Court took into account the results from its specific audit carried out in 2008 and 2009 on simplified customs procedures for imports in nine Member States ( 8 ).
2.12 Upoštevalo je rezultate svoje posebne revizije o poenostavljenih carinskih postopkih za uvoz, ki jo je izvedlo v letih 2008 in 2009 v devetih državah članicah ( 8 ).
For this reason the audit took as its starting point the receipt by the Commission of the macroeconomic aggregates prepared by the Member States, and then assessed the Commission’s systems for processing the data in order to determine the amounts to be included in the final accounts.
Zato so bili kot izhodišče revizije uporabljeni makroekonomski agregati, ki so jih pripravile države članice in jih posredovale Komisiji, nato pa so bili pri njej ocenjeni sistemi Komisije za obdelavo podatkov, s katerimi se ugotovijo zneski, ki bodo zajeti v končne računovodske izkaze.
The Court thus examined the drawing up of the budget and the correctness of the contributions by Member States.
Tako je Sodišče preučilo sestavljanje proračuna in točnost prispevkov držav članic.
( 5 ) Germany, Ireland and Latvia. ( 6 ) Germany, France, Italy, Slovenia and the United Kingdom.
( 5 ) Nemčija, Irska in Latvija. ( 6 ) Nemčija, Francija, Italija, Slovenija in Združeno kraljestvo.
( 7 ) Advisory Committee on Own Resources: Article 20 of Regulation (EC, Euratom) No 1150/2000, as amended.
( 7 ) Svetovalni odbor za lastna sredstva: člen 20 Uredbe (ES, Euratom) št. 1150/2000, kakor je bila spremenjena.
( 8 ) Belgium, Ireland, France, Italy, Hungary, the Netherlands, Slovenia, Sweden and the United Kingdom.
( 8 ) Belgija, Irska, Francija, Italija, Madžarska, Nizozemska, Slovenija, Švedska in Združeno kraljestvo.
All Member States agreed that the necessary remedial measures be taken as part of the routine procedures for revisions and updates.
Vse države članice so se strinjale o izvedbi potrebnih ukrepov za odpravo pomanjkljivosti v okviru rutinskih postopkov sprememb in posodobitev.