natgillin/translations-raw huggingface dataset:
— advances were included in the sample because they are at risk of error; and
— vzorec je vseboval predplačila, ker se pri njih pojavlja tveganje napak, in
— the assessment of the effectiveness of the supervisory and control systems covered:
— ocena uspešnosti nadzornih in kontrolnih sistemov je vsebovala:
— exante desk checks for payments made by the Executive Agency for Competitiveness and Innovation (EACI) ( 6 ), mainly through an examination of a sample of 30 payments;
— predhodne dokumentacijske preglede plačil, ki jih je izvršila Izvajalska agencija za konkurenčnost in inova­tivnost (EACI) ( 6 ), predvsem pregled vzorca s 30 plačili,
— audit certification of project cost statements provided by independent auditors; and
— revizijsko potrjevanje izjav o stroških projektov, ki ga opravijo neodvisni revizorji, in
— expost controls, notably those of Directorates General Enterprise and Industry and Economic and Financial Affairs.
— naknadne kontrole, zlasti kontrole Generalnega direkto­rata za podjetništvo in industrijo ter Generalnega direk­torata za gospodarske in finančne zadeve.
( 4 ) ESA is an international public sector organisation set up by an intergovernmental agreement outside the EU framework.
( 4 ) ESA je mednarodna organizacija javnega sektorja, ki je bila ustano­vljena z medvladnim sporazumom zunaj okvira EU. Njen sedež je v
ESA has its headquarters in Paris and specialist centres in the Netherlands, Germany, Italy and Spain.
Parizu, specialistični centri pa na Nizozemskem, v Nemčiji, Italiji in Španiji.
( 5 ) For 14 interim or final payments, the audit was carried out at the level of the final beneficiaries.
( 5 ) Pri 14 vmesnih ali končnih plačilih je bila revizija izvedena na ravni končnih upravičencev.
( 6 ) EACI is entrusted by the Commission with the management of actions under the CIP programme financed by the 02 — Enterprise policy.
( 6 ) Komisija je EACI zaupala upravljanje ukrepov v okviru programa CIP, ki se financira s področja politike 02 – podjetništvo.
The Commission is striving to further reduce and correct errors as far as this is possible by cost efficient means
Sodišče je ugotovilo, da je na 26 % plačil (21 od 80) ( 7 )
62 % of these payments (13 out of 21) were affected by quantifiable errors concerning the eligibility or accuracy of declared expenditure.
Na 62 % teh plačil (13 od 21) so vplivale količinsko opredeljive napake, povezane z upravičenostjo ali točnostjo prijavljenih odhodkov.
The rest of the payments (eight out of 21) were affected by nonquantifiable errors and principally relate to breaches of either the Commission procurement procedures or other internal rules ( 8 ).
Na ostala plačila (osem od 21) so vplivale količinsko neopredeljive napake, ki so povezane predvsem s kršitvami postopkov Komisije za oddajo javnega naročila ali drugih notranjih pravil ( 8 ).
The Court found that overall the tested payments were free from material error.
Sodišče je ugotovilo, da v preizkušenih plačilih na splošno ni bilo pomembnih napak.
This result is corroborated by the findings of the Commission’s expost controls ( 9). ).
Ta rezultat potrjujejo ugotovitve naknadnih kontrol Komisije ( 9). ).
The Commission’s Communication on simplifying the research framework programmes proposes actions to address this risk.
V Sporočilu Komisije o poenosta­vitvi okvirnih raziskovalnih programov so predlagani ukrepi za preprečitev tega tveganja.
As these proposals will only be implemented under the next framework programme, and as the Commission needs to address the problems caused by complex eligibility requirements for grant beneficiaries, it adopted on 26 May 2010 a Communi­cation ( 1 ) to the other Institutions proposing a level for the tolerable risk of error in the research area of between 2 and 5 %.
Ker se bodo ti predlogi izvajali šele v okviru naslednjega okvirnega programa in ker mora Komisija obravnavati probleme, ki so jih povzročili zapleteni pogoji za upravičenost, ki se uporabljajo za upravičence do donacij, je 26. maja 2010 sprejela Sporočilo ( 1 ) drugim institucijam, v katerem predlaga, da bi bila raven dopustnega tveganja napake na področju raziskav od 2 do 5-odstotna.
The proposed level of tolerable risk of error is established taking into account the cost-effectiveness of the controls and an acceptable level of residual error that is justified in the light of these costs.
Predlagana raven dopustnega tveganja napake se določi ob upoštevanju stroškovne učinkovitosti nadzora in dopustne stopnje preostalih napak, ki je upravičena zaradi teh stroškov.
Concerning these three cases the Commission would like to point out the following:
Komisija želi glede teh treh primerov opozoriti na naslednje:
The following three examples illustrate the types of projects with errors that the Court encounters in its audits at the level of the final beneficiaries.
Naslednji trije primeri ponazarjajo vrste projektov z napakami, s katerimi se Sodišče srečuje pri svojih revizijah na ravni končnih upravičencev.
( 7 ) Seven out of these 21 concern the first contribution from the EU budget to the jointly managed GMES programme.
( 7 ) Sedem od teh 21 se nanaša na prvi prispevek iz proračuna EU za skupno upravljani program GMES.
( 8 ) As there is no financial impact, these are considered as non-quan­tifiable errors.
( 8 ) Ker te napake nimajo finančnega učinka, štejejo za količinsko neoprede­ljive.
( 9 ) See reservation concerning the rate of residual errors with regard to the accuracy of cost claims in FP6 grants in the Declaration of the
( 9 ) Glej pridržek v zvezi s stopnjo preostalih napak pri točnosti zahtevkov za povračilo stroškov v okviru donacij 6.
Authorising Officer by Delegation in the 2009 Annual Activity Report of the Directorate General Enterprise and Industry.
OP v izjavi odredbodajalca na podlagi prenosa v letnem poročilu o dejavnostih za leto 2009 Generalnega direktorata za podjetništvo in industrijo.
Examples of ineligible costs
Primeri neupravičenih stroškov
(a) The Commission will further investigate the case and recover any amount overpaid.
(a) Komisija bo nadalje proučila primer in izterjala vsak znesek, ki je bil preplačan.
The ex post controls carried out on behalf of the Commission did detect a number of deficiencies in the cost statements.
Med naknadnimi kontrolami, izvedenimi v imenu Komisije, so bile ugotovljene pomanjkljivosti v izjavah o stroških.
However, their conclusion with regard to the eligibility of indirect costs differed from the Court’s observations.
Vendar se je iz njih izhajajoča ugotovitev glede upravičenosti posrednih stroškov razlikovala od opažanj Sodišča.
Although hours were indeed double booked on different projects, it was concluded that this was mainly due to weak project management by the beneficiary and not done intentionally.
Čeprav so bile ure za različne projekte dejansko knjižene dvakrat, je bilo ugotovljeno, da je do tega prišlo predvsem zato, ker je upravičenec slabo vodil projekt, in ni bilo storjeno namenoma.
The project audited was managed by a beneficiary who was implementing five FP6 projects in total financed by two different Directorates General of the Commission.
Revidirani projekt je upravljal upravičenec, ki je skupno izvajal pet projektov 6. OP, ki sta jih financirala dva različna generalna direktorata Komisije.
By examining the timesheets of all projects, it was noted that the beneficiary was overcharging and even double booking hours on these Community funded projects.
Pri pregledu časovnic vseh projektov je bilo ugotovljeno, da je upravičenec pri teh projektih, ki jih financira Skupnost, zaračunaval preveč delovnih ur ali jih celo dvakrat knjižil.
In addition the beneficiary significantly over- charged its indirect costs.
Poleg tega je prijavil bistveno previsoke posredne stroške.
The total error detected amounted to 21 % of the declared costs (or around 146 000 euro).
Skupna ugotovljena napaka je znašala 21 % prijavljenih stroškov (ali približno 146 000 EUR).
These serious deficiencies in the cost statements were not detected by the firm which provided the audit certificate nor were they detected during the two expost controls carried out by another external audit firm on behalf of the Commission.
Podjetje, ki je izdalo revizijsko potrdilo, ni odkrilo teh resnih pomanjkljivosti v izjavah o stroških, prav tako pa niso bile ugotovljene pri dveh naknadnih kontrolah, ki ju je za Komisijo izvedlo drugo zunanje revizijsko podjetje.
The Commission will make the necessary correction and the observation will be extrapolated to other projects managed by this beneficiary.
Komisija bo naredila ustrezni popravek, ugotovitev pa se bo ekstrapolirala na druge projekte, ki jih vodi ta upravičenec.
Since 2004, the beneficiary has participated in six projects financed under FP6 and in eight projects financed under FP7.
Upravičenec je od leta 2004 sodeloval pri šestih projektih, financiranih v okviru 6. OP, in osmih projektih, financiranih v okviru 7. OP.
Consequently, for the one project audited the costs declared were overcharged by more than 17 % (or around 7 800 euro).
Posledično so bili pri revidiranem projektu prijavljeni za več kot 17 % (ali približno 7 800 EUR) previsoki stroški.
This methodology was also applied to the other 13 projects.
Ta metodologija se je uporabljala pri še 13 drugih projektih.
(c) The payment made to ESA in 2009, which was audited by the Court, was the first contribution from the EU budget to the jointly managed GMES programme.
(c) Plačilo, izvršeno agenciji ESA v letu 2009, ki ga je revidiralo Sodišče, je bil prvi prispevek iz proračuna EU k skupno vodenemu programu GMES.
Under the terms of the Delegation Agreement signed between the Commission and ESA, the annual transfer of funds by the Commission is independent from the amount reported in the annual financial report submitted by ESA.
Pod pogoji sporazuma o prenosu pooblastil, ki sta ga podpisali Komisija in agencija ESA, letni prenos sredstev s strani Komisije ni odvisen od zneska iz letnega finančnega poročila, ki ga predloži agencija ESA.
Possible errors found in ESA’s annual financial report did not affect the legality and regularity of the payment.
Morebitne napake, odkrite v letnem finančnem poročilu agencije ESA, niso vplivale na zakonitost in pravilnost plačil.
The Commission considers that, also taking into account costs initially not included in the financial report, the costs reported by ESA were 2 % too high.
Po mnenju Komisije so bili stroški, ki jih je sporočila agencija ESA, tudi upoštevajoč stroške, ki sprva niso bili vključeni v finančno poročilo, za 2 % previsoki.
This will be corrected before making the final payment at the end of the programme.
To bo popravljeno pred izvršitvijo končnega plačila ob koncu programa.
ESA submits annual financial reports which show the use made of the funds received from the EU (see paragraph 8.8).
ESA vsako leto predloži finančno poročilo, v katerem je opisano, kako so bila porabljena sredstva, prejeta od EU (glej odstavek 8.8).
The Court examined the 2008 Annual Report, which was submitted to the Commission on 19 March 2009 and amounted to 20,2 million euro of expenditure.
Sodišče je preučilo letno poročilo za leto 2008, ki je bilo predloženo Komisiji 19. marca 2009 in je pokrivalo 20,2 milijona EUR odhodkov.
The Court noted the inclusion of costs which should not be funded by the Community or costs which were insufficiently supported for an amount of close to 10 % of the audited sample (or approximately 1,3 million euro) and serious weak- nesses in the procurement rules and procedures ( 10 ).
Sodišče je ugotovilo, da so približno 10 % revidiranega vzorca (ali približno 1,3 milijona EUR) predstavljali stroški, ki jih ne bi smela financirati Skupnost, in stroški s premalo dokazili, v pravilih in postopkih za oddajo javnega naročila pa so bile resne slabosti ( 10 ).
2009 Annual Activity Report of the Directorate General Enterprise and Industry.
( 10 ) Glej pridržek v zvezi z zanesljivostjo finančnega poročanja ESA, v izjavi generalnega direktorja v letnem poročilu o dejavnostih za leto 2009 Generalnega direktorata za podjetništvo in industrijo.
While the Commission agrees that some procurement procedures should be further aligned with the EC rules, the particular nature of the Space procurement activities should be taken into account.
Čeprav se Komisija strinja, da bi bilo treba nekatere postopke oddaje javnega naročila nadalje uskladiti s pravili ES, je treba pri naročilih na področju vesolja upoštevati njihovo svojevrstno naravo.
The Commission considers that ESA procurement rules and procedures ensure best value for money in the specific area of Space procurement.
Komisija meni, da pravila in postopki za oddajo javnega naročila agencije ESA zagotavljajo najboljše razmerje med kakovostjo in ceno pri oddajanju javnih naročil na področju vesolja.
The Court assessed the effec­tiveness of the operation of the exante controls on payments, the reliability of the audit certification system and the Commission’s expost controls of reimbursed expenditure.
Sodišče je ocenilo uspešnost delovanja pred­hodnih kontrol za plačila, zanesljivost sistema revizijskega potrjevanja in naknadne kontrole povrnjenih odhodkov, ki jih izvaja Komisija.
The results of the examination of systems are summarised in Annex 8.2.
Rezultati preverjanja sistemov so povzeti v Prilogi 8.2.
They cover both the operational and financial aspects, notably the quality of the deliverables, compliance with the contractual requirements and the correctness of the calculation of the amount to be paid.
Zajemajo tako opera­tivne kot finančne vidike, zlasti kakovost rezultatov, skladnost s pogodbenimi zahtevami in točnost izračuna zneska za plačilo.
In order to take into consideration the inherent limited nature of such exante controls, the Directorate General Enterprise and Industry has enhanced its exante control strategy notably by carrying out detailed desk checks ( 11 ) and performing exante audits of beneficiaries systems.
Ker je narava takšnih predhodnih kontrol sama po sebi omejena, je Generalni direktorat za podjetništvo in indu­strijo okrepil svojo strategijo zanje, zlasti z izvajanjem pod- robnih dokumentacijskih pregledov ( 11 ) in predhodnih revizij sistemov, ki jih uporabljajo upravičenci.
( 11 ) By for instance requesting supporting documents such as invoices prior to the payment being made.
( 11 ) Na primer tako, da je pred izvršitvijo plačila zahteval dokazila, kot so računi.
The Commission considers that the ex ante checks under policy area 02 — Enterprise are proportionate and effective.
Komisija meni, da so predhodni pregledi v okviru področja politike 02 – podjetništvo sorazmerni in učinkoviti.
Minor discrep­ancies do not affect the effectiveness of the ex ante checks.
Manjša odstopanja tako ne vplivajo na učinkovitost predhodnih pregledov.
To eliminate these minor discrepancies would not be cost efficient.
Odprava teh manjših odstopanj ne bi bila stroškovno učinkovita.
However for policy area 02 — Enterprise, the Court noted that out of 48 payments tested 24 were affected by weaknesses in the exante controls.
Vendar je Sodišče glede področja politike 02 – podjetništvo opazilo, da so na 24 od 48 preizkušenih plačil vplivale slabosti v predhodnih kontrolah.
In the case of the Research Executive Agency ( 12 ), the exante controls failed to detect five regularity errors.
V primeru Izvajalske agencije za raziskave ( 12 ) s predhodnimi kontrolami ni bilo ugotovljenih pet napak v zvezi s pravil­nostjo.
In the case of ESA, prior to the signing of the agreement for the funding of GMES (see paragraph 8.8), the Commission did not clearly define the eligible costs of the jointly funded activities and did not address the procurement weaknesses.
V primeru ESA pred podpisom sporazuma o financi­ranju GMES (glej odstavek 8.8) Komisija ni jasno opredelila upravičenih stroškov skupno financiranih dejavnosti in odpra­vila slabosti pri oddaji javnih naročil.
In addition, the Commission did not formalize any strategy for exante controls till February 2010 (see paragraph 8.26).
Poleg tega vse do februarja 2010 ni formalizirala nobene strategije za predhodne kontrole (glej odstavek 8.26).
With regard to the Research Executive Agency, three of the five cases mentioned relate to one and the same empowerment of an agent in the payment workflow which the Court deemed incorrect.
Glede Izvajalske agencije za raziskave se trije od petih omenjenih primerov nanašajo na eno in isto pooblastitev uslužbenca v finančnem krogu, ki je po mnenju Sodišča nepravilna.
The Commission does not share the view of the Court that there are legality/regularity errors relating to the empowerment by the auth­orising officer of staff having acted for the financial circuit, as there is no regulatory requirement to formally appoint staff in the various functions.
Komisija se ne strinja s Sodiščem, da gre v zvezi s tem, da je odredbodajalec pooblastil uslužbence, ki so delovali za finančni krog, za napake pri zakoni­tosti/pravilnosti, saj ni nobene zakonske zahteve, da bi uradno imeno­vali uslužbence na različne funkcije.
The fact that the eligible costs of jointly funded activities are not defined in every detail is inherent to activities under Joint Management in general and to the nature of the GMES programme in particular.
Dejstvo, da upravičeni stroški dejavnosti, ki so skupno financirane, niso podrobno opredeljeni, je značilno za dejavnosti v okviru skupnega vodenja na splošno ter še zlasti za naravo programa GMES.
The programme involves a technically complex space project including the development of Sentinel satellites, which makes it difficult to separate elements that are funded via different sources in the development and procurement process.
V program je vključen tehnično zapleten vesoljski projekt, ki zajema razvoj satelitov Sentinel, zaradi česar je težko ločiti elemente, ki se financirajo iz različnih virov v postopku razvoja in oddaje javnega naročila.
The Commission considers the ex ante assessment of requirements for ‘Joint Management’ performed before entering into the agreement to be sufficient.
Komisija meni, da je predhodna ocena zahtev za „skupno vodenje“, opravljena pred sklenitvijo sporazuma, zadostna.
The preparation of the monitoring and control framework for the funding of GMES already started in 2008, but had to be adapted and completed in the light of experience with the implementation of the project.
Okvir za spremljanje in kontrolo za financiranje GMES se je začel pripravljati že leta 2008, a ga je bilo treba na podlagi izkušenj pri izvajanju projekta spremeniti in dopolniti.
The Commission has enforced and formalised its moni­toring and control activities as from 2010.
Komisija izvršuje in forma­lizira svoje dejavnosti spremljanja in kontrole od leta 2010.
The different chapters of the Manual were subjected to review and updating in 2010.
Različna poglavja priročnika so bila leta 2010 pregledana in posodobljena.
No significant weak­nesses were noted.
Ugotovljene niso bile nobene bistvene slabosti.
Nevertheless, the Court found that the financial manual needs to be updated and that the documen­tation of parts of the checks performed was insufficient.
Vendar pa je Sodišče ugotovilo, da je treba posodobiti finančni priročnik in da dokumentacija pri delih izvedenih pregledov ni bila zadostna.
( 12 ) The Research Executive Agency was set up in 2008 to manage parts of FP7 and became autonomous in June 2009.
( 12 ) Izvajalska agencija za raziskave je bila ustanovljena leta 2008 za upravljanje delov 7. OP in je junija 2009 postala neodvisna.
( 13 ) More specifically the Enterprise Europe Network (EEN) and the Intellectual Property Rights (IPR) awareness and enforcement projects.
( 13 ) Natančneje evropske podjetniške mreže (Enterprise Europe Network – EEN) ter projektov ozaveščanja o pravicah intelektualne lastnine
These audit certificates are a key control for the Commission in projects financed under the policy area 02 — Enterprise, especially under FP6 and FP7.
Komisija ta revizijska potrdila uporablja kot ključno kontrolo pri projektih, ki se financirajo na področju politike 02 – podjetništvo, zlasti v okviru 6. OP in 7. OP.
The Commission shares the concern of the Court regarding the correctness of the FP6 audit certificates, which in the event have not fully provided the additional assurance initially expected.
8.20 Komisija se strinja s pomisleki Sodišča glede točnosti revizij­skih potrdil za 6. OP, ki v tem primeru ne nudijo v celoti dodatnega zagotovila, kot je bilo pričakovano na začetku.
The Commission has taken remedial action in order to improve the quality of the audit certificates in FP7.
Komisija je sprejela popravne ukrepe, da bi izboljšala kakovost revizij­skih potrdil v 7. OP.
For all payments audited at beneficiary level for which a certificate had been provided, the Court compared the results of its own audit with the certificate provided.
8.20 Sodišče je pri vseh plačilih, ki so bila revidirana na ravni upravičencev in za katera so bila izdana revizijska potrdila, primerjalo rezultate svoje revizije z izdanim potrdilom.
In all cases for which an unqualified opinion had been issued by the approved auditor, the Court detected errors.
V vseh primerih, ko je pooblaščeni revizor izdal mnenje brez pridržka, je našlo napake.
While in two of the cases the errors did not have a significant financial impact ( 15 ), in the remaining four cases they did, or they concerned a cost allo­cation methodology incompatible with the applicable rules.
Čeprav napake v dveh primerih niso imele velikega finančnega učinka ( 15 ), so v preostalih štirih primerih tak učinek imele ali pa so se nana­ šale na metodologijo razporeditve stroškov, ki ni bila skladna z veljavnimi pravili.
This finding confirms the previous year’s results and the results of Chapter 5, and indicates that this control is only partially effective in identifying errors in the declared costs.
Ta ugotovitev potrjuje lanske rezultate in rezultate v poglavju 5 ter kaže, da je ta kontrola le delno uspešna pri ugotavljanju napak v prijavljenih stroških.
FP7 audit certification is based on ‘agreed upon procedures’, which require the certifying auditor to perform pre-defined procedures and report on that basis on the factual findings.
Revizijsko potrjevanje v 7. OP temelji na „dogovorjenih postopkih“, v skladu s katerimi mora revizor, ki izvaja potrjevanje, izvesti vnaprej določene postopke in na tej podlagi poročati o dejanskih ugotovitvah.
This approach should lead to a reduction in the errors of interpretation of the eligibility rules by the auditors which occurred in FP6.
S takim pristopom naj bi se zmanjšalo število napak pri tem, kako revizorji razlagajo pravila glede upravičenosti, kot so se pojavljale v okviru 6. OP.
The intensity of audit certificate submissions under FP7 has been reduced to lower the administrative burden on participants.
OP je treba predložiti manj revizijskih potrdil, da bi se zmanjšalo administrativno breme upravičencev.
For FP7, beneficiaries are only required to submit audit certificates when cumulative EU funding is greater than or equal to 375 000 euro.
Pri 7. OP morajo upravičenci predložiti revizijska potrdila le, ko je zdru­ ženo financiranje EU vsaj 375 000 EUR.
In addition the Commission has introduced the system of exante certification of beneficiaries’ costing methodologies.
Poleg tega je Komisija uvedla sistem predhodnega potrjevanja metodologij obračuna­vanja stroškov, ki jih uporabljajo upravičenci.
However, the number of beneficiaries which have received certification of their costing method­ologies is low.
Vendar je potrditev svojih metodologij obračunavanja stroškov dobilo le malo upravičencev.
Together with the significant reduction in the number of audit certificates required, this increases the risk of errors (see also paragraphs 5.28 to 5.31).
To skupaj z znatnim zmanjšanjem števila zahtevanih revizijskih potrdil povečuje tveganje napak (glej tudi odstavke 5.28 do 5.31).