natgillin/translations-raw huggingface dataset:
These standards require that the Court plans and performs the audit to obtain reasonable assurance whether the final annual accounts of the EDFs are free from material misstatement and the underlying transactions, taken as a whole, are legal and regular.
Ti standardi določajo, da mora Sodišče načrtovati in opraviti revizijo tako, da pridobi razumno zagotovilo, da v letnih računovodskih izkazih ERS ni pomembnih napačnih navedb ter da so z izkazi povezane transakcije kot celota zakonite in pravilne.
IV — In the context described under paragraph III, an audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the final consolidated accounts and the legality and the regularity of the underlying transactions.
IV – V kontekstu, opisanem v odstavku III, revizija zajema izvajanje postopkov za pridobitev revizijskih dokazov o zneskih in razkritjih v končnih konsolidiranih računovodskih izkazih ter o zakonitosti in pravilnosti z izkazi povezanih transakcij.
The procedures selected depend on the auditor’s judgement, including the assessment of the risks of material misstatement of the final consolidated accounts and of material noncompliance of the underlying transactions with the requirements of the legal framework of the EDFs, whether due to fraud or error.
Izbrani postopki so odvisni od revizorjeve presoje, vključno z oceno tveganja pomembno napačne navedbe v končnih konsolidiranih računovodskih izkazih in tveganja pomembne neskladnosti z izkazi povezanih transakcij z zahtevami pravnega okvira za ERS, ne glede na to, ali so posledica goljufije ali napake.
In making those risk assessments, the auditor considers internal control relevant to the preparation and fair presentation of the final consolidated accounts, and supervisory and control systems implemented to ensure legality and regularity of underlying transactions, in order to design audit procedures that are appropriate in the circumstances.
Revizor pri pripravi teh ocen tveganja upošteva notranje kontroliranje, ki zadeva pripravo in pošteno predstavitev končnih konsolidiranih računovodskih izkazov, ter nadzorne in kontrolne sisteme, ki se izvajajo za zagotavljanje zakonitosti in pravilnosti z izkazi povezanih transakcij, da oblikuje danim razmeram primerne revizijske postopke.
An audit in this context also includes evaluating the appropriateness of accounting policies used and reasonableness of accounting estimates made, as well as evaluating the overall presentation of the final consolidated accounts and the annual activity reports.
Pri reviziji, ki se izvaja v tem kontekstu, se ovrednotijo tudi primernost uporabljenih računovodskih politik, razumnost izdelanih računovodskih ocen ter skupna predstavitev končnih konsolidiranih računovodskih izkazov in letnih poročil o dejavnostih.
V — The Court considers that the audit evidence obtained is sufficient and appropriate to provide a basis for its statement of assurance.
V – Sodišče meni, da so pridobljeni revizijski dokazi zadostni in ustrezni, da zagotavljajo osnovo za njegovo izjavo o zanesljivosti.
VI — In the Court’s opinion, the final annual accounts of the eighth, ninth and tenth EDFs present fairly, in all material respects, the financial position of the EDFs as of 31 December 2009, 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.
VI – Po mnenju Sodišča končni računovodski izkazi osmega, devetega in desetega ERS v vseh pomembnih vidikih pošteno predstavljajo finančno stanje ERS na dan 31. decembra 2009 ter rezultate njihovega poslovanja in denarne tokove za leto, ki se je takrat končalo, v skladu z določbami finančne uredbe in računovodskimi pravili, ki jih je sprejel računovodja.
VII — Without qualifying the opinion expressed in paragraph VI, the Court draws attention to an understatement of the amount of guarantees received in respect of prefinancing and to an overstatement of the amount of retention guarantees disclosed in the notes to the financial statements.
VII – Sodišče brez pridržka k mnenju, podanemu v odstavku VI, opozarja na podcenjen znesek garancij, prejetih v zvezi s predfinanciranjem, in na precenjen znesek garancij za zadržane zneske, razkrit v opombah k računovodskim izkazom.
Opinion on legality and regularity of the transactions underlying the accounts
Mnenje o zakonitosti in pravilnosti transakcij, povezanih z računovodskimi izkazi
VIII — In the Court’s opinion the revenue, commitments and payments underlying the accounts of the eighth, ninth and tenth European Development Funds for the year ended 31 December 2009, in all material respects are legal and regular.
VIII – Sodišče meni, da so prihodki, obveznosti in plačila, povezani z izkazi osmega, devetega in desetega Evropskega razvojnega sklada za leto, ki se je končalo 31. decembra 2009, v vseh pomembnih vidikih zakoniti in pravilni.
IX — Without calling into question the opinion expressed in paragraph VIII, the Court draws attention to the high frequency of nonquantifiable errors affecting commitments and payments albeit not included in the estimation of total error.
IX – Ne da bi bilo zaradi tega vprašljivo mnenje iz odstavka VIII, Sodišče opozarja na veliko pogostost količinsko neoprede­ljivih napak, ki vplivajo na obveznosti in plačila, čeprav niso vključene v oceno skupne napake.
X — The Court concludes that the Commission’s supervisory and control systems are partially effective in preventing or detecting and correcting errors.
X – Sodišče je prišlo do sklepa, da so nadzorni in kontrolni sistemi Komisije delno uspešni pri preprečevanju ali odkrivanju in popravljanju napak.
INFORMATION IN SUPPORT OF THE STATEMENT OF ASSURANCE
INFORMACIJE V PODPORO IZJAVI O ZANESLJI­VOSTI
The observations regarding the reliability of the accounts of the EDFs, set out in paragraphs VI and VII of the Statement of Assurance, are based on an audit of the consolidated financial statements ( 14 ) and the consolidated report on the financial implementation of the eighth, ninth and tenth EDFs ( 15 ).
Opažanja glede zanesljivosti računovodskih izkazov ERS, navedena v odstavkih VI in VII izjave o zanesljivosti, temeljijo na reviziji konsolidiranih računovodskih izkazov ( 14 ) in konsolidiranega poročila o finančnem izvajanju osmega, devetega in desetega ERS ( 15 ).
The audit comprised an appropriate range of audit procedures designed to examine, on a test basis, evidence relating to the amounts and disclosures.
Pri reviziji je bil uporabljen primeren obseg revizijskih postopkov, ki so bili zasnovani za preverbo dokazov v zvezi z zneski in razkritji na podlagi preizkusov.
It included an assessment of the accounting principles used, significant estimates made by management and the overall presentation of the consolidated accounts.
Pri njej so bila ocenjena uporabljena računovodska načela, pomembne ocene, ki jih je pripravilo vodstvo, in celotna predstavitev konsolidiranih računovodskih izkazov.
The Court’s overall audit approach and methodology regarding the regularity of transactions underlying the accounts is described in Part 2 of Annex 1.1 to Chapter 1 of the 2009 Annual Report of the Court of Auditors on the implementation of the budget.
Splošna revizijski pristop in metodologija Sodišča v zvezi s pravilnostjo z izkazi povezanih transakcij sta opisana v delu 2 Priloge 1.1 k poglavju 1 letnega poročila Računskega sodišča o izvrševanju proračuna za leto 2009.
The observations regarding the regularity of transactions of the EDFs, set out in paragraphs VIII to X of the Statement of Assurance, are based on the following components:
Opažanja glede zanesljivosti transakcij ERS, navedena v odstavkih od VIII do X izjave o zanesljivosti, temeljijo na:
(a) substantive testing of a representative statistical sample of 220 items, corresponding to 50 financial and individual commitments and 170 interim and final payments made by EuropeAid’s central services and the Delegations.
(a) preizkušanju reprezentativnega statističnega vzorca z 220 enotami, od katerih jih 50 pomeni finančne in posamezne obveznosti, 170 pa vmesna in končna plačila, ki so jih izvršile osrednje službe EuropeAid in delegacije.
Where necessary, implementing organisations and final bene­ficiaries were visited on the spot in order to verify the underlying payments declared in financial reports or cost statements;
Kadar je bilo potrebno, so bili opravljeni obiski na kraju samem pri izvajalskih organizacijah in končnih upravičencih, da so se preverila s tem povezana plačila, navedena v finančnih poročilih ali izjavah o stroških;
(b) an assessment of the effectiveness of supervisory and control systems at EuropeAid’s central services and Dele­gations; this covered the following elements:
(b) oceni uspešnosti nadzornih in kontrolnih sistemov v osrednjih službah EuropeAid in delegacijah, ki je zajemala naslednje elemente:
(i) exante controls of contracts and payments by the authorising officers, including the National Authorising Officers,
(i) predhodne preglede pogodb in plačil, ki jih opravijo odredbodajalci, vključno z nacionalnimi odredboda­jalci;
(ii) monitoring and supervision,
(ii) spremljanje in nadzor;
(iv) internal audit;
(iv) notranjo revizijo;
(c) a followup of previous observations is summarised in Annex 4.
(c) nadaljnjem ukrepanju na podlagi preteklih opažanj, ki je povzeto v Prilogi 4.
( 14 ) See Article 122 of the Financial Regulation of 18 February 2008 applicable to the tenth EDF: ‘the financial statements shall comprise the balance sheet, the statement of economic outturn, the statement of cash flow, and the table of items payable to the EDF’.
( 14 ) Glej člen 122 finančne uredbe z dne 18. februarja 2008, ki se uporablja za deseti ERS, v skladu s katerim računovodski izkazi zajemajo bilanco stanja, izkaz poslovnega izida, izkaz finančnega izida in seznam postavk, plačljivih v ERS.
( 15 ) See Article 123 of the Financial Regulation of 18 February 2008 applicable to the tenth EDF: ‘the reports on financial implemen­ tation shall comprise tables describing the appropriations, the commitments and the payments’.
( 15 ) Glej člen 123 finančne uredbe z dne 18. februarja 2008, ki se uporablja za deseti ERS, v skladu s katerim poročila o finančnem odobrena izvajanju vsebujejo preglednice, ki prikazujejo proračunska sredstva, obveznosti in plačila.
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 prišlo do zaključka, da računovodski izkazi ERS za proračunsko leto, ki se je končalo 31. decembra 2009, pošteno predstavljajo finančno stanje ERS, izide njihovih dejav­nosti in denarne tokove za leto, ki se je takrat končalo, v skladu z določbami finančne uredbe in računovodskimi pravili, ki jih je sprejel računovodja.
The 2009 annual accounts of the EDFs are the first set of accounts prepared using the new accrual based accounting system ABAC FED (the same system used for the General Budget of the European Union).
Računovodski izkazi ERS za leto 2009 so prvi, ki so bili pripravljeni z novim računovodskim sistemom evidentiranja na podlagi nastanka poslovnega dogodka ABAC FED (enak sistem kot za splošni proračun Evropske unije).
It was implemented in February 2009 after the migration process from the previous cash-based accounting system (OLAS) had been successfully ended.
Uveden je bil februarja 2009 po uspešnem prehodu s prejšnjega sistema računovodstva na podlagi plačil (OLAS).
The new system supports accrual based reporting better, for example, by reducing the number of manual adjustments needed to obtain accrual based accounts at year- end.
Novi sistem bolje podpira poročanje na podlagi nastanka poslovnega dogodka, na primer z zmanjšanjem števila ročnih popravkov, ki so potrebni za pridobitev računovodskih izkazov na podlagi poslovnega dogodka na koncu leta.
The ABAC-FED has thus strengthened the accounting environment.
Zato je ABAC FED izboljšal računovodsko okolje.
EuropeAid’s expost controls identified an increased frequency of encoding errors ( 16 ).
V nekaterih primerih je prehod na novi sistem informacijske tehnologije za projektno vodenje povzročil zmedo pri kodiranju datumov.
In some cases migration to the new IT system for project management may have caused confusion in the encoding of dates.
EuropeAid je pri naknadnih kontrolah ugotovil povečano pogostost napak pri kodiranju ( 16 ).
the financial statements did not reveal material error due to such errors, these remain a source of concern as they may affect the accuracy of data used for the preparation of the annual accounts, in particular with respect to the cut-off exercise at yearend.
Čeprav Sodišče pri reviziji računovodskih izkazov ni ugotovilo pomembnih napak, ki bi izhajale iz napak pri kodiranju, te ostajajo zaskrb­ljujoče, saj lahko vplivajo na točnost podatkov, uporabljenih pri pripravi letnih računovodskih izkazov, zlasti v zvezi z ločitvijo proračunskih let na koncu leta.
At the end of 2009 EuropeAid’s central services also set up a department to monitor the quality of information encoded in CRIS, which should further improve the reliability of the data used to prepare the annual accounts.
Konec leta 2009 so osrednje službe urada EuropeAid ustanovile oddelek za spremljanje kakovosti informacij, kodiranih v CRIS, kar bi moralo še izboljšati zanesljivost podatkov, ki se uporabljajo za pripravo letnih računovodskih izkazov.
As the Court points out, this had no material impact on the annual accounts.
Kot poudarja Sodišče, to na letne računovodske izkaze ni imelo bistvenega vpliva.
As announced in its reply to the 2008 Annual Report of the Court of Auditors on the EDFs ( 17), the Commission has refined its method of estimating the provision for invoices to be received.
Komisija je, kot je sporočila v svojem odgovoru na letno poročilo Računskega sodišča o ERS za leto 2008 ( 17 ), izboljšala metodo za oceno rezervacije za račune, ki bodo prejeti.
The Court’s audit confirmed the correct appli­cation of this method and found the amount of the accrued charges disclosed in the financial statements to be free from material error.
Pri reviziji Sodišča je bila potrjena pravilna uporaba te metode in ugotovljeno je bilo, da v znesku vnaprej vraču­nanih stroškov, razkritih v računovodskih izkazih, ni bilo pomembnih napak.
The Commission accepts this observation and the Authorising Officer has recorded the necessary corrections in 2010.
Komisija sprejema to ugotovitev in odredbodajalec je v letu 2010 zabeležil potrebne popravke.
Note 2.2 to the financial statements regarding the ongoing amount of guarantees received in respect of pre- financing includes an amount of 413,6 million euro as at the end of 2009.
V opombi 2.2 k računovodskim izkazom o tekočem znesku garancij, prejetih v zvezi s predfinanciranjem, je naveden znesek 413,6 milijona EUR na koncu leta 2009.
The Court concludes that this amount was understated by 82,3 million euro, or 19,9 %.
Sodišče ugotavlja, da je bil ta znesek podcenjen za 82,3 mili­jona EUR ali 19,9 %.
The Commission notes that the Court found a single error of 3.5 million euro identified in a sample of 39 contracts which was extra­polated.
Komisija ugotavlja, da je Sodišče našlo edino napako v znesku 3,5 milijona EUR v vzorcu 39 pogodb, ki je bil ekstrapoliran.
( 16 ) E.g.: contract type, contract start and end dates. ( 17 ) Paragraph 15 (OJ C 269, 10.11.2009).
( 16 ) Npr.: vrsta pogodbe, datum začetka in konca veljavnosti pogodbe. ( 17 ) Odstavek 15 (UL C 269, 10.11.2009).
The Commission accepts the observation, but notes that the Court found a single error identified in a sample of 39 contracts which was extrapolated.
Komisija sprejema to ugotovitev, vendar ugotavlja, da je Sodišče našlo edino napako v vzorcu 39 pogodb, ki je bil ekstrapo­liran.
The amount of retention guarantees disclosed in note 5.1 to the financial statements was 186,2 million euro as at the end of 2009.
Znesek garancij za zadržane zneske, razkrit v opombi 5.1 k računovodskim izkazom, je na koncu leta 2009 znašal 186,2 milijona EUR.
The Court concludes that this amount was overstated by 58,4 million euro, or 31,4 %.
Sodišče ugotavlja, da je bil ta znesek precenjen za 58,4 milijona EUR ali 31,4 %.
The results of the transaction testing are summarised in Annex 1.
Rezultati preizkušanja transakcij so povzeti v Prilogi 1.
The Court’s audit of revenue transactions did not find material error.
Sodišče pri reviziji transakcij v zvezi s prihodki v njih ni našlo pomembnih napak.
The Commission would stress that no payment was made without the coverage of financial guarantees.
Komisija poudarja, da nobeno plačilo ni bilo izvedeno brez vključitve finančnih jamstev. Komisija pozdravlja ugotovitev, da je bila upravičenost do proračunske podpore prikazana na formaliziran in strukturiran način.
The Court’s audit of commitments did not find material error but a significant frequency of nonquantifiable errors.
Sodišče pri reviziji obveznosti ni našlo pomembnih napak, vendar je našlo bistveno pogostost količinsko neopre­deljivih napak.
The errors detected concerned compliance with tendering rules, legal deadlines for the signature of contracts and provisions regarding mandatory guarantees.
Ugotovljene napake so se nanašale na skladnost s pravili za razpise, zakonsko predpisane roke za podpis pogodb in določbe o obveznih garancijah.
As regards budget support commitments, the Court found that, in the context of the Commission’s dynamic interpretation ( 18), EuropeAid demon­strated in a formalised and structured manner compliance with the Cotonou Agreement requirements.
Glede obveznosti za proračunsko podporo je Sodišče ugotovilo, da je EuropeAid v kontekstu dinamične razlage Komisije ( 18 ) na formaliziran in strukturiran način pokazal skladnost z zahtevami Sporazuma iz Cotonouja.
The Court’s audit of payments did not find material error ( 19 ).
Sodišče pri reviziji plačil ni našlo pomembnih napak ( 19 ).
However, it detected some errors which are analysed in paragraphs 23 to 25.
Vendar je našlo nekaj napak, ki so analizirane v odstavkih od 23 do 25.
Project payments
Plačila za projekte
The main types of quantifiable errors detected on project payments were the following:
Najpogostejše vrste količinsko opredeljivih napak, odkritih pri plačilih za projekte, so bile:
(a) accuracy: calculation errors;
(a) točnost: napake v izračunih;
(b) occurrence: absence of invoices or other supporting documents for services rendered or goods supplied;
(b) nastanek: ni računov ali drugih dokazil za opravljene storitve ali dobavljeno blago;
(c) eligibility: expenditure incurred outside the implementation period or related to items not foreseen in the contract, undue payment of VAT or non-application of mandatory penalties.
(c) upravičenost: odhodki so nastali zunaj obdobja izvajanja ali pa so se nanašali na postavke, ki niso bile predvidene v pogodbi, neupravičena plačila DDV ali neuporabo predpi­sanih kazni.
( 18 ) See paragraphs 28 and 29 of Special Report No 2/2005 concerning EDF budget aid to ACP countries (OJ C 249,
( 18 ) Glej odstavka 28 in 29 Posebnega poročila št. 2/2005 o proračunski pomoči ERS državam AKP (UL C 249, 7.10.2005).
The Commission would point out that all the errors in calcu­lating the reimbursement of advances were rectified before the end of the contract.
Komisija poudarja, da so bile vse napake pri izračunu povračila predplačil popravljene pred iztekom pogodbe.
The nonquantifiable errors concerned mainly non- compliance with applicable rules on bank guarantees, which may have a financial impact in the event of the insolvency of the contractor, and incorrect calculations of the reimbursement of advances from contractors.
Količinsko neopredeljive napake so se večinoma nana­ šale na neizpolnjevanje veljavnih pravil za bančne garancije, kar ima lahko v primeru nesolventnosti izvajalca finančni učinek, in na nepravilne izračune predplačil, ki jih povrnejo izvajalci.
Budget support payments
Plačila proračunske podpore
The Commission welcomes the observation that a substantial improvement in the demonstration of eligibility can be discerned under 10th EDF owing to clearer assessment frameworks that are now routinely used.
Komisija pozdravlja opažanje, da je pri desetem ERS razvidno znatno izboljšanje glede prikazovanja upravičenosti zaradi jasnejših okvirov za ocenjevanje, ki se zdaj redno uporabljajo.
In order to underpin this improvement and eliminate such errors, the Commission acknowledges the need to further reinforce the structured approach to demonstrating progress in public financial management.
Da bi okrepila to izboljšanje in odpravila takšne napake, Komisija priznava potrebo po nadaljnji okrepitvi strukturiranega pristopa k prikazovanju napredka pri upravljanju javnih financ.
The Commission has therefore developed a revised framework for monitoring and reporting progress in public financial management which focuses on results achieved against initial baseline expectations.
Komisija je zato razvila spremenjen okvir za spremljanje in poročanje o napredku pri upravljanju javnih financ, ki se osredotoča na rezultate, dosežene glede na prvotna osnovna pričakovanja.
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.
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.
Against this background, the Commission expects to be able to demonstrate continued improvement in the level of nonquantifiable errors related to this issue in future DAS exercises.
Glede na to Komisija pričakuje, da bo lahko v zvezi s tem v prihodnjih izjavah o zanesljivosti prika­zala nadaljnje izboljšanje na ravni količinsko neopredeljivih napak.
The Court’s audit found budget support payments to be affected by a high frequency of nonquantifiable errors due to lack of formalised and structured demonstration of the compliance with payment conditions.
Sodišče je pri reviziji plačil proračunske podpore ugoto­vilo, da nanje vpliva visoka stopnja količinsko neopredeljivih napak, ker ni formaliziranega in strukturiranega prikaza spoštovanja plačilnih pogojev.
The main explanation was that the Delegations’ public finance management assessment reports did not explain the criteria against which progress had to be assessed (i.e. the steps that had to be taken and the results achieved during the period concerned), the progress made and the reasons why the reform programme may not have been implemented according to the recipient Government’s plan.
Glavno pojasnilo za to je bilo, da v poročilih delegacij o oceni upravljanja javnih financ niso bila pojasnjena merila za oceno napredka (tj. potrebnih ukrepov in doseženih rezultatov v zadevnem obdobju), dosežen napredek in razlogi, zakaj program reforme morda ni bil izveden po načrtu vlade prejemnice.
However, such errors mainly affected payments made under ninth EDF financing agreements (which did not provide a clear assessment framework) and additional budget support payments made under the Vulner­ability (V) FLEX facility and Envelope B (emergency aid) to compensate for the social and economic impact of the global financial crisis and soaring food prices.
Vendar so takšne napake vplivale predvsem na plačila, izvršena v skladu s spora­zumi o financiranju v okviru devetega ERS (pri katerih ni bil zagotovljen jasen okvir za ocenjevanje), in plačila dodatne proračunske podpore, izvršena v okviru mehanizma FLEX za ublažitev posledic krize in sredstev B (nujna pomoč) zaradi ublažitve ekonomskega in socialnega učinka svetovne finančne krize in naraščajočih cen hrane.
Except in one case, payments made under the tenth EDF financing agreements were not affected by such errors (see paragraph 32).
Razen v enem primeru pri plačilih, izvršenih v skladu s sporazumi o financiranju v okviru desetega ERS, ni bilo takšnih napak (glej odstavek 32).