natgillin/translations-raw huggingface dataset:
Internal control - through supervisory and control systems - is the range of procedures and processes (such as checks) by which the Union administers and manages its budgets and ensures that funds are collected and spent properly and in accordance with the rules.
Notranja kontrola, ki se izvaja z nadzornimi in kontrolnimi sistemi, je niz postopkov in procesov (kot so pregledi), s katerim Unija vodi in upravlja svoje proračune ter zagotavlja, da se sredstva zberejo in porabijo pravilno in v skladu s pravili.
GNI and VAT own resources come from direct contributions from Member States.
Lastna sredstva iz BND in DDV izvirajo iz neposrednih prispevkov držav članic.
In both cases the Commission relies on statements from the Member States to serve as the basis for the revenue due. They are however open to correction for up to four years.
V obeh primerih se Komisija opira na izjave držav članic, ki so osnova za izračun prihodkov in jih je v roku štirih let mogoče popraviti.
If the Commission - or Member States - finds doubtful elements in the statements it can issue a reservation, thereby keeping them open for longer periods of time.
Če Komisija ali država članica v njih odkrije dvomljive elemente, lahko izda pridržek, zaradi katerega so popravki možni tudi v daljšem časovnem obdobju.
Primary level controls, which check compliance of final beneficiaries with their regulatory obligations.
Kontrole na primarni ravni, s katerimi se preveri, ali končni upravičenci izpolnjujejo svoje zakonske obveznosti.
Secondary level controls, which check the effectiveness of the primary level controls.
Kontrole na sekundarni ravni, s katerimi se preverja uspešnost kontrol na primarni ravni.
The Court concludes (see scope limitation) that the revenue transactions are free from material error.
Sodišče meni (glej omejitev obsega), da v transakcijah v zvezi s prihodki ni pomembnih napak.
The related supervisory and control systems are assessed as effective, although the Court draws attention to certain weaknesses.
S tem povezani nadzorni in kontrolni sistemi so po njegovi oceni uspešni, čeprav opozarja na določene slabosti.
The Court recommends the Member States to strengthen the underlying controls of the warehousing procedure and the Commission to continue its efforts to ensure that the B accounts are utilised appropriately.
Državam članicam priporoča, da okrepijo kontrole, povezane s postopkom skladiščenja, Komisiji pa, da si še naprej prizadeva zagotoviti ustrezno uporabo računov B.
It should also further examine what steps are open to it to bring pressure to bear on those Member States with very long outstanding VAT own resources reservations and improve its control approach in its on-the-spot visits for the verification of inventories so as to obtain a better view of the comparability, reliability and exhaustiveness of Member States GNI data.
Poleg tega bi morala preučiti, kakšni ukrepi so ji na razpolago za pritisk na države članice z dolgo neodpravljenimi pridržki v zvezi z lastnimi sredstvi iz DDV, ter izboljšati svoj kontrolni pristop pri obiskih na kraju samem, med katerimi se preverjajo opisi statističnih metod, s čimer bi pridobila boljši pregled nad primerljivostjo, zanesljivostjo in izčrpnostjo podatkov držav članic o BND.
Overall supervision by the Commission, to ensure that Member States and/or Commission Directorates-General meet their obligations and responsibilities
Skupni nadzor Komisije, ki zagotavlja, da države članice in/ali generalni direktorati Komisije izpolnjujejo svoje obveznosti in odgovornosti.
Scope limitation In this context, the revenue transactions cover the Member States' declarations and payments of traditional own resources, the Commission's calculation of the Member States' contributions on the basis of the VAT and GNI data received from the Member States ,and other types of revenue.
Omejitev obsega V tem kontekstu transakcije, povezane s prihodki, zajemajo izjave držav članic o tradicionalnih lastnih sredstvih in njihova plačila, Komisijin izračun prispevkov držav članic na podlagi podatkov o DDV in BND, ki jih zagotovijo te države, in druge vrste prihodkov.
For traditional own resources the audit cannot cover imports that have escaped customs supervision.
Pri tradicionalnih lastnih sredstvih revizija ne more zajeti uvoza, ki se je izognil carinskemu nadzoru.
For VAT and GNI-based contributions, the Court does not directly audit the data underlying macroeconomic aggregates and statistics.
Pri prispevkih iz DDV in BND Sodišče ne revidira neposredno podatkov, povezanih z makroekonomskimi agregati in statistiko.
o the complexity of the eligibility rules and obligations with which beneficiaries must comply, and their familiarity with them; o the way that claims are made and processed; o the number and extent of checks made; o the extent of sanctions imposed on over-claiming beneficiaries when errors are detected; and o the visibility - and associated deterrent effect - of the control procedures.
Med njimi so: o zapletenost pravil o upravičenosti in obveznosti, ki jih morajo upravičenci izpolniti, ter seznanjenost upravičencev z njimi; o način priprave in obdelave zahtevkov; o število in obseg opravljenih pregledov; o obseg sankcij, ki se po odkritju napak naložijo upravičencem s previsokimi zahtevki, in o vidnost kontrolnih postopkov in s tem povezan odvračilni učinek.
Since 2000 the Commission has been working on a reform programme to improve the management of the EU budget, centred mainly around its own responsibilities.
Komisija se od leta 2000 ukvarja s programom reform za izboljšanje upravljanje proračuna EU, ki je osredotočen predvsem na njene lastne naloge.
A major element of this has been improving reporting, with e.g. the introduction of annual activity reports for the departments of the Commission - the Directorates-General (DGs) - accompanied by declarations by the Directors-General that head them.
Velik del njenih prizadevanj je bil namenjen izboljšanju poročanja, npr. z uvedbo letnih poročil o dejavnostih oddelkov Komisije (generalnih direktoratov (GD)) in njim priloženih izjav generalnih direktorjev, ki te oddelke vodijo.
The annual activity reports and declarations are compiled in a synthesis report signed by the Commission as a whole.
Letna poročila o dejavnostih in izjave so strnjene v zbirno poročilo, ki ga Komisija podpiše kot celota.
The accounts of the EU general budget have also been modernised, 2007 being the third year of accruals-based accounts for the Union's financial statements.
Posodobljeni so bili tudi računovodski izkazi splošnega proračuna EU in leto 2007 je tretje leto, ko se za finančna poročila Unije uporablja računovodstvo na podlagi nastanka poslovnih dogodkov.
Accruals-based accounting - in contrast to the more traditional cash-based system - requires income and expenses to be accounted for in the year to which they relate rather than when cash is received or paid.
Pri tem se za razliko od tradicionalnejšega sistema na podlagi plačil dohodkiin stroški knjižijo v letu, na katerega se nanašajo, ne pa takrat, ko se prejme ali izplača gotovina.
REVENUE AND TWO SPENDING AREAS FREE FROM MATERIAL
NA PODROČJU PRIHODKOV IN DVEH PODROČJIH PORABE NI
The accounts consist of the financial statements and reports on the implementation of the budget.
Računovodski izkazi vsebujejo izkaze stanja in poročila o izvajanju proračuna.
The financial statements include the balance sheet - which sets out the assets and liabilities of the Union at the year end - an economic outturn account showing the income and expenditure for the year, a cash flow statement and a statement of changes in net assets.
Izkazi stanja so sestavljeni iz bilance stanja, ki prikazuje sredstva in obveznosti Unije ob koncu leta, izkaza poslovnega izida, ki kaže dohodke in odhodke za leto, izkaza denarnih tokov ter izkaza sprememb neto sredstev.
The reports on budget implementation set out the revenue and expenditure for the year on a (modified) cash basis.
Poročila o izvrševanju proračuna prikazujejo prihodke in odhodke za leto na podlagi (prilagojenega) evidentiranja po plačilih.
Administrative and other expenditure - 8 billion euro1
Upravni in drugi odhodki - 8 milijard EUR1
Administrative expenditure includes salaries, allowances and pensions as well as rent payments, purchases and miscellaneous expenses of the European Parliament, Council, Commission, Court of Justice, European Economic and Social Committee, Committee of the Regions, European Ombudsman and the European Data Protection Supervisor, as well as the Court of Auditors itself.
Upravni odhodki zajemajo plače, nadomestila in pokojnine ter plačila najemnin, nakupe in razne stroške Evropskega parlamenta, Sveta, Komisije, Sodišča Evropskih skupnosti, Evropskega ekonomsko-socialnega odbora, Odbora regij, Evropskega varuha človekovih pravic in Evropskega nadzornika za varstvo podatkov, pa tudi samega Računskega sodišča.
The Commission’s Accounting Officer draws up the annual accounts, consolidating the results of the various EU institutions and bodies.
Računovodja Komisije pripravi letne računovodske izkaze, tako da konsolidira rezultate različnih institucij in organov EU.
He/she provides the Court with a representation letter confirming that the consolidated accounts are complete and reliable (subject to certain limitations).
Sodišču pošlje pismo s poslovodskimi predstavitvami, v katerem potrdi, da so konsolidirani računovodski izkazi celoviti in zanesljivi (ob upoštevanju nekaterih omejitev).
Similar management representations are given by the Accounting Officers of the relevant institutions and bodies.
Podobna pisma s poslovodskimi predstavitvami pripravijo tudi računovodje zadevnih institucij in organov.
The Court concludes that transactions in this area are free from material error and the supervisory and control systems in place conform to those required by the Financial Regulation.
Sodišče je prišlo do zaključka, da v transakcijah na tem področju ni pomembnih napak ter da so vzpostavljeni nadzorni in kontrolni sistemi skladni s tistimi, ki jih zahteva Finančna uredba.
The Court however recommends that the Institutions start to interpret and implement the regulations concerning certain aspects that contribute to the setting of EU staff salaries in the same way, in order to enable equal treatment.
Vendar Sodišče priporoča, da začnejo vse institucije na enak način razlagati in izvajati predpise v zvezi z nekaterimi vidiki, ki prispevajo k določanju plač uslužbencev EU, da se omogoči enako obravnavanje.
The main part of the general budget is divided into 31 policy areas covering different policy objectives or administrative issues.
Glavni del splošnega proračuna je razdeljen na 31 področij politik, ki zajemajo različne cilje politik ali upravne zadeve.
The policy areas constitute the way the Union's activities are planned and recorded, and those responsible for each area are held accountable for their management of EU funds.
Področja politik so način, na katerega se načrtujejo in evidentirajo dejavnosti Unije, za upravljanje sredstev EU pa odgovarjajo tisti, ki so odgovorni za posamezna področja.
2Economic and financial affairs - 0,5 billion euro
2Gospodarske in finančne zadeve - 0,5 milijarde EUR
This area covers a total of almost 40 Investment and assistance programs for enterprise and economic and financial affairs of various sizes and nature, such as Security and Space Research and the Guarantee Fund for External Actions.
To področje skupaj vsebuje skoraj 40 raznovrstnih in različno velikih programov naložb in pomoči za podjetništvo ter gospodarske in finančne zadeve. Med njimi so varnost in raziskave vesolja ter Jamstveni sklad za zunanje ukrepe.
Part of the expenditure is related to the same research and technological development Framework Programs (FPs) covered in Research, energy & transport. EU spending is also planned in seven-year cycles, the so-called financial frameworks, which have a separate set of headings.
Poraba EU se načrtuje tudi v sedemletnih ciklih, tako imenovanih finančnih okvirih, ki imajo ločen niz razdelkov.
Policy areas relate mainly to one of these headings, but some are included in several.
Področja politik v glavnem sodijo v enega od teh razdelkov, nekatera pa so vključena v več razdelkov.
2007 is the first year for which the Court's reporting is structured around groups of policy areas.
Leto 2007 je prvo, v katerem je poročanje Sodišča strukturirano glede na skupine področij politik.
These correspond closely, but not entirely, with the 2007-2013 financial framework headings.
Te se tesno, vendar ne povsem, ujemajo z razdelki finančnega okvira za obdobje 2007–2013.
Information in this note is, if not otherwise indicated, linked to the Court's groups of policy areas.
Informacije v tej noti so, če ni navedeno drugače, povezane s skupinami področij politik, kot jih razvršča Sodišče.
See the inside cover of this information note for more information on what policy areas are included in the Court's policy area groups, and how these groups correspond to the financial frameworks.
Več informacij o tem, katera področja politik so vključena v skupine področij politik, kot jih razvršča Sodišče, in o tem, kako te skupine ustrezajo finančnim okvirom, je na notranji strani platnice te informativne note.
The main changes in the Court's reporting compared to previous years is the introduction of two new specific assessments, one on Education and citizenship and one on Economic and financial affairs (previously covered under Internal policies), as well as the merger of two previous assessments (Pre-accession aid and External actions) into one on External aid, development and enlargement.
Sodišče je prišlo do zaključka, da v tej skupini politik ni pomembnih napak, čeprav opozarja na nekatere napake.
The Court concludes that the policy group is free from material error, although it draws attention to certain errors.
S tem povezani nadzorni in kontrolni sistemi so po njegovi oceni uspešni, vendar kljub temu opozarja na nekatere slabosti.
The related supervisory and controls systems are assessed as effective, though the Court points to certain weaknesses.
Sodišče Komisiji priporoča, da sprejme primerne ukrepe pri plačilih, povezanih z raziskovalnimi pogodbami, in med drugim izvaja poenostavljena finančna pravila o upravičenih stroških.
The Court recommends that the Commission take appropriate action regarding payments in research contracts to, amongst other things, implement simplified financial rules as regards eligible costs.
Glavni spremembi v poročanju Sodišča v primerjavi s prejšnjimi leti sta uvedba dveh novih posebnih ocen, prve o izobraževanju in državljanstvu in druge o gospodarskih in finančnih zadevah (ki je bila prej del notranjih politik), ter združitev dveh prejšnjih ocen (predpristopna pomoč in zunanji ukrepi) v oceno o zunanji pomoči, razvoju in širitvi.
Revenue - mostly direct contributions from Member States3
Prihodki - večinoma neposredni prispevki držav članic 3
Traditional own resources are collected by national administrations - mainly customs administrations - of Member States on behalf of the Union.
Tradicionalna lastna sredstva za Unijo zberejo nacionalne uprave držav članic, predvsem carinske.
They are entered into national treasuries (so called Aaccounts) and thereafter made available to the Communities.
Vknjižijo se v nacionalne zakladnice (na tako imenovane račune A), nakar se jih da na voljo Skupnostma.
Where duties or levies remain unpaid and no security has been provided, or they are covered by securities but have been challenged, Member States may suspend making these resources available by entering them in a separate account ("the B account").
Če dajatve ali prelevmani niso plačani in jih ne krije jamstvo oziroma jih krije jamstvo, ki pa se izpodbija, lahko države članice zadržijo dajanje teh sredstev na voljo tako, da jih vknjižijo na ločen račun ("račun B ").
Furthermore, there is a customs warehousing suspensive regime which permits the storage of non-community goods without them being subject to import duties or commercial policy measures while they are stored in premises or under an inventory system authorised as a customs warehouse.
Poleg tega odložni sistem pri carinskem skladiščenju omogoča skladiščenje neskupnostnega blaga, ne da bi bilo to predmet uvoznih dajatev ali ukrepov trgovinske politike, dokler je shranjeno v prostorih ali pod evidenčnim sistemom carinskega skladišča, ki mu je bilo za to izdano dovoljenje.
The complete and detailed audit findings can be found in Chapter 11 of the report.The complete and detailed audit findings can be found in Chapter 10 of the report.The complete and detailed audit findings can be found in Chapter 4 of the report.
Celovite in podrobne revizijske ugotovitve so v poglavju 11 poročila.Celovite in podrobne revizijske ugotovitve so v poglavju 10 poročila.Celovite in podrobne revizijske ugotovitve so v poglavju 4 poročila.
MATERIAL LEVEL OF ERROR IN EDUCATION AND CITIZENSHIP
POMEMBNA STOPNJA NAPAK PRI PORABI ZA IZOBRAŽEVANJE IN
Funds for education and citizenship as well as for communication - 1,5 billion euro
Sredstva za izobraževanje in državljanstvo ter za komuniciranje - 1,5 milijarde EUR
Spending on Education and Citizenship is mostly managed by the Commission in an indirect centralised way or through shared management.
Porabo za izobraževanje in državljanstvo večinoma upravlja Komisija posredno in centralizirano ali z deljenim upravljanjem.
EU support in these domains is characterised by a multiplicity of funding schemes for various thematic areas and types of projects, such as grants to actions in favour of citizenship or for mobility in the education and training sectors.
Za podporo EU na teh področjih so značilne številne sheme financiranja za različna tematska področja in vrste projektov, kot so donacije v korist državljanstvu ali za mobilnost v sektorjih izobraževanja in usposabljanja.
Projects are carried out not only by teaching organisations, but also by private firms and public administrations.
Projektov ne izvajajo le izobraževalne organizacije, ampak tudi zasebna podjetja in javne uprave.
Final beneficiaries are individuals, mostly EU citizens.
Končni upravičenci so posamezniki, večinoma državljanih EU.
The Court concludes that payments underlying the policy group Education and Citizenship are affected by a material level of error of legality and regularity.
Sodišče je prišlo do zaključka, da na plačila, povezana s področjem politike izobraževanje in državljanstvo, vpliva pomembna stopnja napak glede zakonitosti in pravilnosti.
Its assessment of the supervisory and control systems is that they are only partially effective for the policy group as a whole.
Po njegovi oceni so nadzorni in kontrolni sistemi za to skupino politik kot celoto le delno uspešni.
Recommendations The Court recommends: o the Commission to improve its preliminary assessment of the Member States systems for the Life Long Learning Programme and the European Refugee Fund; o that there should be an improvement in the quality of ex-ante checks carried out in respect of Communication expenditure.
Priporočila Sodišče priporoča: o da Komisija izboljša svojo predhodno oceno sistemov držav članic za program Vseživljenjsko učenje in za Evropski sklad za begunce; o da se izboljša kakovost predhodnih pregledov, izvedenih v zvezi z odhodki za komuniciranje.
The complete and detailed audit findings can be found in Chapter 9 of the report.
Celovite in podrobne revizijske ugotovitve so v poglavju 9 poročila.
Furthermore, although the coverage of the financial audits the Commission carries out has increased, efforts are still needed to improve their functioning, e.g. to recover outstanding amounts overclaimed without excessive delays.
Preden se izjave o stroških, ki jih predložijo upravičenci, posredujejo Komisiji, jih potrdi neodvisni revizor.
The Court also notes that, although the current main research programme (FP6) is drawing to a close, the Commission has not made use of its powers under the FP6 rules to impose financial penalties on beneficiaries who have received an unjustified EU contribution.
Toda v polovici primerov, ki jih je revidiralo Sodišče, je bilo podano revizijsko potrdilo z mnenjem brez pridržka, čeprav je Sodišče v izjavi o stroških našlo resne napake. Obstajajo tudi določene slabosti v dokumentacijskih pregledih teh izjav o stroških, ki jih pred povračilom izvrši Komisija.
Recommendations The Court recommends: o further simplification and clarification of the rules for the calculation and reporting of costs by beneficiaries, where possible introducing a results-based, rather than input-based, financing system; o a number of steps to be taken within the current framework of reimbursement based on costreporting from beneficiaries, e.g. the Commission should make use of its sanction instruments and continue efforts to improve the audit certification process.
Kljub temu, da se je povečala pokritost revizij računovodskih izkazov, ki jih izvaja Komisija, si je še vedno treba prizadevati za izboljšanje delovanja teh revizij, na primer, za izterjavo še neporavnanih previsoko prijavljenih zneskov brez prevelikih zamud. Sodišče tudi ugotavlja, da Komisija kljub temu, da se sedanji glavni raziskovalni program (šesti okvirni program) končuje, ni uporabila pooblastil, ki jih ima po pravilih šestega okvirnega programa za nalaganje finančnih kazni upravičencem, ki so prejeli neupravičen prispevek EU.
THE 2007 AUDIT OPINION -THE EU BUDGET
REVIZIJSKO MNENJE ZA LETO 2007 - PRORAČUN EU nadaljnjo poenostavitev in razjasnitev pravil za izračunavanje stroškov in poročanje o njih s strani upravičencev ter, kjer je to mogoče, uvedbo sistema financiranja, ki temelji na rezultatih in ne na vložkih; o
2007 ACCOUNTS - CLEAN OPINION1
RAČUNOVODSKI IZKAZI ZA LETO 2007 – MNENJE BREZ
Unqualified opinion on the reliability of the accounts
Mnenje o zanesljivosti računovodskih izkazov brez pridržka
The Court concludes that the 2007 annual accounts of the European Communities give a fair presentation, in all material respects, of the financial position of the European Communities and the results of their operations and cash flows.
Sodišče je prišlo do zaključka, da računovodski izkazi splošnega proračuna Evropskih skupnosti za leto 2007 v vseh pomembnih vidikih pošteno prikazujejo finančno stanje Evropskih skupnosti ter rezultate njunih dejavnosti in denarne toke.
Without calling this opinion into question the Court notes that there are still weaknesses in the accounting systems of certain Directorates-General of the Commission and decentralised bodies whose accounts are subject to consolidation - in particular for fixed assets of the Supervisory Authority for the European Global Navigation Satellite System (GSA) - that put the quality of financial information at risk.
Ne da bi bilo zaradi tega to mnenje vprašljivo, Sodišče opaža, da so v računovodskih sistemih nekaterih generalnih direktoratov Komisije in decentraliziranih organov, katerih računovodski izkazi so predmet konsolidacije, še vedno slabosti, zlasti pri osnovnih sredstvih Nadzornega organa za evropski globalni navigacijski sistem (GSA), zaradi katerih je ogrožena kakovost finančnih informacij.
This is partly due to the complex legal and financial framework.
To je delno posledica zapletenega pravnega in finančnega okvira.
Progress in the transition to accruals-based accounting
Napredek pri prehodu na računovodstvo na podlagi nastanka poslovnega dogodka
The Commission has taken several steps to improve the quality of the accounts - among them the introduction of management representations from the Accounting Officers, where the sufficiency and appropriateness of the financial statements are acknowledged at management level.
Komisija je sprejela več ukrepov za izboljšanje kakovosti računovodskih izkazov – med njimi je uvedba ravnateljskih predstavitev, ki jih pripravijo računovodje in v katerih sta zadostnost in ustreznost računovodskih izkazov priznani na upravljavski ravni.
Progress has also been made in the transition to full accruals-based accounting.
Napredek je bil dosežen tudi pri popolnem prehodu na računovodstvo na podlagi nastanka poslovnega dogodka.