natgillin/translations-raw huggingface dataset:
Since some corrections are decided per financial year of expense it is therefore possible to calculate the average of corrections per financial year closed and to extrapolate this percentage to more recent financial years for which the controls are still ongoing.
Nekateri popravki se sprejemajo po proračunskem letu odhodka, zato je mogoče izračunati povprečno stopnjo popravkov na zaključeno proračunsko leto in ta odstotek ekstrapolirati na zadnjih nekaj proračunskih let, v zvezi s katerimi kontrole še potekajo.
The reliability of this estimate is assessed on the basis of the comparison with the amounts of financial corrections in progress for the earlier years where this information is available.
Zanesljivost te ocene se izmeri na podlagi primerjave z zneski tekočih finančnih popravkov za prejšnja leta, za katera so ti podatki na razpolago.
( 12 ) As laid down in the internal instructions of the Commission’s Accounting Officer of 10.7.2009.
( 12 ) Kot je bilo določeno v internih navodilih računovodje Komisije z dne 10.7.2009.
The on-the-spot review of Member States’ data carried out by the Commission showed that the systems for recording and reporting data are not yet completely reliable in all Member States (see also replies to paragraphs 1.34 and 1.36).
Pregled podatkov držav članic, ki ga je na kraju samem izvedla Komisija, je pokazal, da sistemi evidentiranja in sporočanja podatkov še niso povsem zanesljivi v vseh državah članicah (glej tudi odgovora na odstavka 1.34 in 1.36).
The Commission follows up any inconsistencies in these data and makes recommendations to Member States for improvements.
Komisija ukrepa glede vseh pomanjkljivosti v teh podatkih in državam članicam daje priporočila za izboljšave.
The Commission also refers to its reply to paragraph 4.31.
Komisija se sklicuje tudi na svoj odgovor na odstavek 4.31.
Corrections amounting to EUR 14,8 million have been proposed by the Commission with regard to the financial year 2009 based on its assessment of the errors found by the certification bodies in their reports.
V zvezi s proračunskim letom 2009 je na podlagi ocene napak, ki so jih v svojih poročilih navedli organi za potrjevanje, predlagala popravke v vrednosti 14,8 milijona EUR.
The financial errors found are followed-up through the normal clearance of accounts procedures.
Ugotovljene finančne napake se popravijo z običajnimi postopki za potrditev obračunov.
The accounts should not imply that, because of controls in future years, all the expenditure concerned remains to be accepted.
Računovodski izkazi ne bi smeli dajati vtisa, da je treba zaradi kontrol v naslednjih letih vse zadevne odhodke še sprejeti.
Otherwise, all budgetary expenditure would be considered provisional until an expost check is made or the said limitation period has lapsed.
V nasprotnem primeru bi vsi proračunski odhodki veljali za začasne, dokler ne bi bilo izvedeno naknadno preverjanje ali bi se zadevni rok zastaranja iztekel.
Where the amounts of potential recoveries are quantifiable, they are disclosed in note 6 to the consolidated accounts.
Kadar so zneski morebitnih izterjav količinsko opredeljivi, so razkriti v pojas­nilu 6 h konsolidiranim računovodskih izkazom.
In agriculture, a financial clearance decision is taken around six months after the end of the financial year in question, through which the Commission establishes the amount of expenditure recognised as chargeable to the EU budget for that year.
Za kmetijske odhodke se sklep o finančni potrditvi sprejme približno šest mesecev po izteku zadevnega proračunskega leta, z njim pa Komisija določi znesek odhodkov, ki se prizna v breme proračuna EU za navedeno leto.
This role of the financial clearance decision is not called into question by the fact that subsequently financial corrections may be imposed on Member States through conformity decisions.
Na vlogo sklepa o finančni potrditvi ne vpliva dejstvo, da se državam članicam lahko s sklepi o skladnosti naknadno naložijo finančni popravki.
The amount of expen­diture which is likely to be excluded from EU financing by such future conformity decisions is disclosed in a note to the financial statements.
Znesek odhodkov, ki bo verjetno izključen iz financiranja EU s prihodnjimi sklepi o skladnosti, se razkrije v pojasnilu k računovodskim izkazom.
( 13 ) See paragraph 5.61 of the 2006 Annual Report, paragraph 5.44 of the 2007 Annual Report and paragraph 5.56 of the 2008 Annual
( 13 ) Glej odstavek 5.61 letnega poročila za leto 2006, odstavek 5.44 letnega poročila za leto 2007 in odstavek 5.56 letnega poročila za leto 2008.
( 14 ) See paragraphs 1.10 and 1.11 of the 2002 Annual Report, paragraph 1.11 of the 2003 Annual Report, paragraphs 1.12 and 1.13 of the 2004 Annual Report, paragraph 1.57 of the 2005 Annual Report, paragraph 1.34 of the 2006 Annual Report and paragraph 1.28 of the 2007 Annual Report.
( 14 ) Glej odstavka 1.10 in 1.11 letnega poročila za leto 2002, odstavek 1.11 letnega poročila za leto 2003, odstavka 1.12 in 1.13 letnega poročila za leto 2004, odstavek 1.57 letnega poročila za leto 2005, odstavek 1.34 letnega poročila za leto 2006 in odstavek 1.28 letnega poročila za leto 2007.
There is no general guidance in the international standards on making these specific, non-accounting, disclosures. Nonetheless, taking into account the observations of the Court, the Commission has improved the presentation of this information.
1.19 Glede na zapletenost mehanizmov za izterjave in fina­nčne popravke, različno naravo elementov, na katere se nana­ šajo, ter potrebo po pregledni in skladni predstavitvi informacij (glej tudi odstavke 1.37 do 1.50) bi Komisija morala pripraviti podrobnejše smernice za finančno poročanje o pripoznavanju prihodkov in pogojnih sredstvih, da bi določila zahteve za računovodstvo in razkritja.
Transfer of assets of Galileo
Prenos sredstev programa Galileo
The Commission is already working closely with the European Space Agency (ESA) to ensure that at the time of this transfer all the necessary accounting and technical information will be available to ensure a smooth handover.
Komisija že tesno sodeluje z Evropsko vesoljsko agencijo, da bi zagotovila razpoložljivost vseh potrebnih računovodskih in tehničnih informacij v času prenosa in s tem nemoten potek prehoda.
However, the transfer agreements made are not yet fully implemented.
Vendar se pripravljeni sporazumi o prenosu še ne izvajajo v celoti.
All expenditure incurred so far (approximately 2 000 million euro) is treated as research expenses.
Vsi doslej nastali odhodki (približno 2 000 milijonov EUR) so obravnavani kot odhodki za raziskave.
There is no impact on the balance sheet for 2009, but the Commission should continue its efforts to ensure that all necessary information is available at the time when the transfer takes place in order to safeguard assets effectively.
Za leto 2009 to nima nobenega vpliva na bilanco stanja, vendar bi si morala Komisija še naprej prizadevati zago­toviti, da so v času izvedbe prenosa na voljo vse potrebne informacije, da se sredstva uspešno zaščitijo.
Each specific assessment provides an introduction, findings and conclusions on the regularity of transactions, the effectiveness of systems as well as reliability of Commission management representations, and a followup of previous observations.
Vsaka posa­mezna ocena vsebuje uvod, ugotovitve in zaključke o pravil­nosti transakcij, uspešnosti sistemov in zanesljivosti poslovod­skih predstavitev Komisije, ter pregled nadaljnjega ukrepanja po prejšnjih opažanjih.
European satellite navigation programmes (EGNOS and Galileo) (OJ L 196, 24.7.2008, p. 1).
( 15 ) Uredba (ES) št. 683/2008 Evropskega parlamenta in Sveta z dne 9. julija 2008 o nadaljevanju izvajanja evropskih satelitskih navi­ gacijskih programov (EGNOS in Galileo) (UL L 196, 24.7.2008, str. 1).
Table 1.1 — Expenditure outturn in 2009 by Annual Report chapters
Tabela 1.1 – Realizacija odhodkov v letu 2009 po poglavjih letnega poročila
Payments made in 2009 (
Izvršena plačila v letu 2009 (
Sections (S) and titles (T) ( 1 ) corresponding to the 2009 budgetary nomenclature allocated per chapter of the Court's Annual Report
Oddelki (O.) in naslovi (N.) ( 1), ki ustrezajo proračunski nomenklaturi za leto 2009, razčlenjeni po poglavjih letnega poročila Sodišča
Annual Report chapters
Poglavja letnega poročila
Agriculture and natural resources
Kmetijstvo in naravni viri
Agriculture and rural development (T.05) Environment (T.07) Fisheries and maritime affairs (T.11) Health and consumer protection (T.17)
Kmetijstvo in razvoj podeželja (N.05) Okolje (N.07) Ribištvo in pomorske zadeve (N.11) Varstvo potrošnikov in zdravja (N.17)
Employment and social affairs (T.04) Regional policy (T.13)
Zaposlovanje in socialne zadeve (N.04) Regionalna politika (N.13)
Research (T.08) Energy and transport (T.06) Information society and media (T.09) Direct research (T.10)
Raziskave (N.08) Energetika in promet (N.06) Informacijska družba in mediji (N.09) Neposredne raziskave (N.10)
External aid, development and enlargement
Zunanja pomoč, razvoj in širitev
External relations (T.19) Development and relations with ACP States (T.21) Enlargement (T.22) Humanitarian aid (T.23)
Zunanje zadeve (N.19) Razvoj in odnosi z afriškimi, karibskimi in pacifiškimi (AKP) državami (N.21) Širitev (N.22) Humanitarna pomoč (N.23)
Education and citizenship
Izobraževanje in državljanstvo
Education and culture (T.15) Communication (T.16) Area of freedom, security and justice (T.18)
Izobraževanje in kultura (N.15) Komuniciranje (N.16) Območje svobode, varnosti in pravice (N.18)
Economic and financial affairs (T.01) Enterprise (T.02) Competition (T.03) Internal market (T.12) Trade (T.20)
Gospodarske in finančne zadeve (N.01) Podjetništvo (N.02) Konkurenca (N.03) Notranji trg (N.12) Trgovina (N.20)
Grand totals
Skupaj
( 1 ) The budgetary titles 14 and 24 to 31 of Section III of the General Budget concerning primarily Administrative expenditure are reported in the section for the European Commission of chapter 9.
( 1 ) Proračunski naslovi 14 in 24 do 31 oddelka III splošnega proračuna, ki se nanašajo predvsem na upravne odhodke, so predstavljeni v oddelku za Evropsko komisijo v poglavju 9.
( 2 ) Administrative expenditure is deducted from policy groups and shown separately under its own heading; this leads to differences in comparison to chapters 3 to 8. ( 3 ) The expenditure audited for each policy group is explained under ‘Audit scope and approach’ in chapters 3 to 8.
( 2 ) Upravni odhodki se odštejejo od skupin politik in prikažejo posebej pod svojo postavko; zato nastanejo razlike v primerjavi s poglavji 3 do 8. ( 3 ) Revidirani odhodki za vsako skupino politik so pojasnjeni v delu „Obseg revizije in revizijski pristop“ v poglavjih 3 do 8.
The risks identified by the Court are known to and addressed by the Commission as demonstrated by the reservations made in the annual activity report of the Directorate-General Agriculture and Rural Development.
Komisija je seznanjena s tveganji, na katera je opozorilo Sodišče, in jih tudi obravnava, kar se kaže v pridržkih, ki so bili izraženi v letnem poročilu o dejavnostih Generalnega direktorata za kmetijstvo in razvoj podeželja.
For these policy groups ( 18), the Court concludes that the supervisory and control systems are partially effective (see paragraphs 3.71 to 3.72, 4.36, 5.46 to 5.48, 6.52 and 7.19).
Prišlo je do zaključka, da so nadzorni in kontrolni sistemi za te skupine politik ( 18 ) delno uspešni (glej odstavke 3.71, 3.72, 4.36, 5.46 do 5.48, 6.52 in 7.19).
Moreover, the conformity clearance procedures ensure that the risk to the EU budget is adequately covered. For the policy group Education and Citizenship, the Commission notes that the error rate for closures slightly exceeds 2 %.
Da bi se izognila nabiranju zneskov predfinanciranja v svoji bilanci stanja, je maja 2010 predlagala revizijo finančne uredbe, s katero naj bi se zagotovil bolj pravočasen obračun predujmov in vmesnih plačil.
For the policy group Research, energy and transport, the Commission welcomes the positive trend in the reduction of errors noted by the Court.
Kar zadeva skupino politik raziskave, energetika in promet, Komisijo veseli, da je Sodišče opazilo pozitivni trend zmanjševanja napak.
This result is in line with the Commission's own findings.
Ta rezultat se ujema tudi z njenimi lastnim ugotovitvami.
For the policy group External aid, development and enlargement, the Commission welcomes the increase in the ‘frequency’ of transactions which the Court judges to be entirely ‘regular’ (83 %) in comparison with figures for 2008 and 2007.
Kar zadeva skupino politik zunanja pomoč, razvoj in širitev, Komisijo veseli dejstvo, da se je primerjavi z letoma 2007 in 2008 povečala „pogostost“ transakcij, ki so po mnenju Sodišča v celoti „pravilne“ (83 %).
In the Cohesion area, a significant reduction in the error rate has been noted compared to previous years.
Za področje kohezije je bilo opaženo precejšnje znižanje stopnje napak v primerjavi s prejšnjimi leti.
The frequency of errors has also decreased in the last three years, from 54 % in the Court's annual report for 2007 to 36 % this year, as noted in Annex 4.1 of the Court's report. (see also replies to paragraphs 1.26 and 4.34).
Pogostost napak se je prav tako zmanj­ ševala v zadnjih treh letih, saj se je znižala s 54 % v letnem poročilu Sodišča za leto 2007 na 36 % letos, kot je navedeno v Prilogi 4.1 k poročilu Sodišča (glej tudi odgovora na odstavka 1.26 in 4.34).
_____________ ( 16 ) For the scope of the Revenue audit see paragraphs 2.7 to 2.14.
( 16 ) Več informacij o obsegu revizije prihodkov je v odstavkih 2.7 do 2.14.
( 17 ) Of which 1 881 million euro relate to advance payments and 272 million euro to interim and final payments.
( 17 ) Od teh se 1 881 milijonov EUR nanaša na predplačila in 272 milijonov EUR na vmesna in končna plačila.
The latter concern closures and settlements relating to expenses amounting to 1 399 million euro for which the underlying activities/projects were mainly initiated in 2004 and 2005 but were only approved by the Commission in 2009 (see paragraphs 7.8 and 7.19).
Slednja zadevajo zaključevanja in poravnave v zvezi z izdatki v višini 1 399 mili­jonov EUR, pri katerih so se njihove dejavnosti/projekti večinoma začeli leta 2004 in 2005, Komisija pa jih je odobrila šele leta 2009 (glej odstavka 7.8 in 7.19).
( 18 ) For policy group Cohesion, the majority of the systems work relates to the new period and consisted of examining the compliance of the systems with regulatory requirements.
( 18 ) Za skupino politik kohezija se delo v zvezi s sistemi večinoma nanaša na novo obdobje in je zajemalo preverjanje skladnosti sistemov z uredbenimi zahtevami.
This resulted in an assessment as ‘partially compliant’.
Rezultat tega dela je ocena „delno skladno“.
It notes that the global error rate calculated for all chapters taken together has dropped substantially over the last years, including in 2009.
Opozarja, da se je splošna stopnja napak, ki je bila izračunana za vsa poglavja skupaj, v zadnjih letih znatno znižala, tudi leta 2009.
It will maintain its efforts to reduce the number of transactions affected by error.
Še naprej si bo prizadevala za zmanjšanje števila transakcij, na katere vplivajo napake.
Table 1.2 — Summary of 2009 findings on the regularity of transactions
Tabela 1.2 – Povzetek ugotovitev o pravilnosti transakcij za leto 2009
Specific assessments
Posebne ocene
Error rate range
Razpon stopnje napak
Paragraphs in Annual Report
Odstavki v letnem poročilu
Revenue or operational expenditure (million euro)
Prihodki ali operativni odhodki (v milijonih EUR)
The above table summarises the overall assessment of supervisory and control systems, as outlined in the relevant chapters, and gives the broad results of the Court's substantive testing.
V zgornji tabeli je povzetek skupne ocene nadzornih in kontrolnih sistemov, kot je predstavljena v ustreznih poglavjih, hkrati pa so navedeni tudi splošni rezultati preizkušanja podatkov, ki ga je izvedlo Sodišče.
The table highlights the key elements but cannot present all of the relevant detail (in particular concerning weaknesses of supervisory and control systems and types of error) for which it is necessary to refer to the body of the report, within the context of the methodology underlying the Court's audit approach (see Annex 1.1, paragraphs 3 to 18).
V tabeli so poudarjeni ključni elementi, ne morejo pa biti predstavljene vse pomembne podrobnosti (zlasti o slabostih nadzornih in kontrolnih sistemov ter vrstah napak), ki so opisane v glavnem delu poročila, v kontekstu metodologije, na kateri temelji revizijski pristop Sodišča (glej Prilogo 1.1, odstavke 3 do 18).
Functioning of supervisory and control systems
Delovanje nadzornih in kontrolnih sistemov
Error rate range (
Razpon stopnje napak (
Less than 2 % (below materiality threshold)
) uspešno pod 2 % (pod pragom pomembnosti)
Partially effective (
4 delno uspešno (
Between 2 % and 5 %
) med 2 % in 5 % neuspešno nad 5 %
( 1 ) The majority of the work on systems relates to the new period and consisted of examining the compliance of the systems with regulatory requirements and resulted in an assessment as ‘partially compliant’ (see paragraph 4.36).
( 1 ) Delo v zvezi s sistemi se večinoma nanaša na novo obdobje in je zajemalo preverjanje skladnosti sistemov z uredbenimi zahtevami, rezultat tega dela pa je ocena „delno skladno“ (glej odstavek 4.36).
( 2 ) Interim and final payments reimbursing certified expenditure amounting to 23 081 million euro (see paragraph 4.15). ( 3 ) The assessment of the supervisory and control systems is based on the examination of the Commission's system for closures of programmes and projects (see paragraph
( 2 ) Vmesna in končna plačila za povračilo potrjenih odhodkov v višini 23 081 milijonov EUR (glej odstavek 4.15). ( 3 ) Ocena nadzornih in kontrolnih sistemov temelji na preverjanju sistema Komisije za zaključevanje programov in projektov (glej odstavek 7.19).
( 4 ) Systems are classified as ‘partially effective’ where some control arrangements have been judged to work adequately whilst others have not.
( 4 ) Sistemi so uvrščeni v kategorijo „delno uspešno“, kadar je bilo ocenjeno, da so nekateri deli kontrole delovali ustrezno, drugi pa ne.
Consequently, taken as a whole, they might not succeed in restricting errors in the underlying transactions to an acceptable level.
Posledično kot celota morda niso bili uspešni pri omejevanju napak v transakcijah, povezanih z izkazi, na sprejemljivo raven.
( 5 ) The Court decided to present the error rates (see Annex 1.1, paragraphs 8 to 12) in three intervals.
( 5 ) Sodišče je sklenilo, da stopnje napak (glej Prilogo 1.1, odstavke 8 do 12) predstavi v treh intervalih.
These error rate ranges cannot be interpreted as a confidence interval (in a statistical sense).
Teh razponov napak si ni mogoče razlagati kot interval zaupanja (v statističnem smislu).
For 2009 the large reduction of the error rate in cohesion more than offsets the small increase in agriculture, resulting in a much improved overall situation.
S precejšnjim zmanjša­njem stopnje napak za kohezijo leta 2009 se je več kot le izravnalo majhno povečanje za kmetijstvo, posledica česar je veliko boljše splošno stanje.
Taken together, this confirms a continuing reduction in the most likely error rate, as estimated by the Court, for payments as a whole over recent years.
Globalno gledano to potrjuje, da se v zadnjih letih najverjetnejša stopnja napake, kot jo ocenjuje Sodišče, za plačila kot celoto stalno zmanjšuje.
For Agriculture and natural resources, the Commission’s view is that the error rate continues to oscillate around 2 %.
Komisija meni, da se stopnja napak za kmetijstvo in naravne vire še naprej giblje pri približno 2 %.
For Cohesion, the reduction of the lower error limit from 11 % to 3 % seems to confirm the effectiveness of the reinforced control provisions in the 2007- 2013 regulatory framework, as well as the first impact of the Commission’s 2008 action plan to strengthen its supervisory role, including suspension and correction procedures.
V zvezi s kohezijo se zdi, da je zmanjšanje spodnje meje napak z 11 % na 3 % posledica učinkovi­tosti okrepljenih določb o kontroli v zakonodajnem okviru 2007–2013, pa tudi prvega učinka akcijskega načrta Komisije iz leta 2008 o krepitvi njene nadzorne vloge, vključno s postopki odloga plačil in popravkov.
Suspensions may imply a trade-off with full budget implementation.
Odlogi plačil lahko z vidika celovitega izvrševanja proračuna pomenijo kompromisno rešitev.
The Commission will continue its efforts to ensure that the error rate is further reduced.
Komisija si bo še naprej prizadevala za dodatno zmanjšanje stopnje napak.
Reliability of Commission management represen­tations
Zanesljivost poslovodskih predstavitev Komisije
Annual Activity Reports and Declarations by Directors- General
Letna poročila o dejavnostih in izjave generalnih direktorjev
However, of the main Directorates-General or services who issued a declaration in 2009, 13 contain one or more reser­vations, the majority of which refer to weaknesses concerning the regularity of the underlying transactions ( 21 ).
Vendar 13 od izjav, ki so jih leta 2009 izdali glavni generalni direktorati ali službe, vsebuje enega ali več pridržkov, ki se večinoma nanašajo na slabosti v zvezi s pravilnostjo z izkazi povezanih transakcij ( 21 ).
2008 Annual Report, paragraphs 5.13 to 5.14 and Annex 5.1, Part 1 ‘Main features of sampled based transaction testing’.
( 19 ) Glej odstavka 3.18 in 3.19 ter Prilogo 3.1 „Rezultati preverjanja transakcij za kmetijstvo in naravne vire“ tega poročila in letno poročilo za leto 2008, odstavka 5.13 in 5.14 ter Prilogo 5.1, del 1, „Glavne značilnosti preizkušanja transakcij na podlagi vzorca“.
( 20 ) See paragraphs 4.17 to 4.19 and Annex 4.1 (Results of transaction testing for Cohesion) and 2008 Annual Report, paragraphs 6.16 to
( 20 ) Glej odstavke 4.17 do 4.19 in Prilogo 4.1 „Rezultati preizkušanja transakcij za kohezijo“ in letno poročilo za leto 2008, odstavka
6.17 and Annex 6.1, Part 1 ‘Main features of sample based trans­action testing’.
6.16 in 6.17 ter Prilogo 6.1, del 1, „Glavne značilnosti preiz­kušanja transakcij na podlagi vzorca“.
( 21 ) The total number of reservations rose from 15 in 2008 to 20 in 2009.
( 21 ) Skupno število pridržkov se je povečalo s 15 leta 2008 na 20 v letu 2009.
While the Court expresses an annual audit opinion on the legality and regularity of the underlying transactions, the opinion of the Directors-General focuses on whether funds have been used for their intended purpose, taking account of the multiannual nature of controls, and their effectiveness in detecting and correcting errors.
Medtem ko Sodišče izrazi letno revizijsko mnenje glede zakonitosti in pravilnosti transakcij, povezanih z računovodskimi izkazi, je mnenje generalnih direktorjev osredotočeno na to, ali so bila sredstva porab­ljena za predvideni namen, pri čemer se upoštevata večletna narava kontrol ter njihova učinkovitost pri odkrivanju in odpravi napak.
Directors-General express a management opinion based on information which includes the Commission’s own audit work, reports and observations of the Court of Auditors and, where relevant, the results of Member States’ controls.
Generalni direktorji kot upravljavci izražajo mnenje na podlagi infor­macij iz revizijskih dejavnosti Komisije, poročil in ugotovitev Račun­skega sodišča ter po potrebi rezultatov kontrol, ki so jih opravile države članice.
See also Commission replies in the sectoral chapters.
Glej tudi odgovore Komisije v poglavjih, ki se nanašajo na posamezne sektorje.