natgillin/translations-raw huggingface dataset:
The Court’s emphasis on differences between recoveries and financial corrections is already reflected in some reports and will be taken into account in future annual activity reports.
Pomen, ki ga Sodišče pripisuje razlikovanju med izterjavami in finančnimi popravki, je že upoštevan v nekaterih poročilih in bo upoštevan tudi v prihodnjih letnih poročilih o dejavnostih.
The EU annual accounts present in a fair way the amounts of financial corrections deriving from Commission’s supervisory role.
Letni računovodski izkazi EU dajejo pošteno sliko zneskov finančnih popravkov, ki izhajajo iz nadzorne vloge Komisije.
Although for 2009 almost 90 % of the confirmed amounts (some 2 900 million euro out of a total of 3 319 million euro) and almost 80 % of the implemented amounts (some 1 400 million euro out of a total of 1 843 million euro) presented by the Commission relate to financial corrections usually borne by national taxpayers, the comments are at times presented as if they were wholly or mainly recoveries.
Čeprav se skoraj 90 % potrjenih zneskov (približno 2 900 milijonov EUR od skupaj 3 319 milijonov EUR) in skoraj 80 % izplačanih zneskov (približno 1 400 milijonov EUR od skupaj 1 843 milijonov EUR) za leto 2009, ki jih je predstavila Komisija, nanaša na finančne popravke, ki jih običajno krijejo nacionalni davkoplačevalci, so pripombe včasih oblikovane tako, kot da bi šlo v celoti ali večinoma za izterjave.
Amounts presented as financial corrections indicate that the Commission has taken steps to protect the EU budget from unduly paid monies.
Zneski, ki so prikazani kot finančni popravki, kažejo, da je Komisija ukrepala za zaščito proračuna EU pred neupravičeno izplačanimi denarnimi sredstvi.
Comments thereon aim at clarifying the procedure the Commission applies in doing this.
Pripombe glede teh zneskov so namenjene pojas­nitvi postopka, ki ga Komisija pri tem uporablja.
These monies will eventually be recovered from beneficiaries through recovery procedures initiated by Member States, as it is in their interest to recover funds where possible.
Ta denarna sredstva bodo na koncu izterjana od upravičencev na podlagi postopkov izter­jave, ki jih začnejo države članice, saj je v njihovem interesu, da izterjajo sredstva, kadar je to mogoče.
The Commission also refers to its replies to paragraphs 1.36 and 1.40.
Komisija se sklicuje tudi na svoje odgovore na odstavka 1.36 in 1.40.
— A correction is in progress when the recovery or financial correction is still in the process of being finalised (e.g. through legal or contradictory procedures at the Commission and/or the Member States).
— Popravek se izvaja, ko se izterjava ali finančni popravek še dokončuje (npr. s pravnimi ali kontradiktornimi postopki v Komisiji in/ali državah članicah).
— A correction is confirmed/decided when the amount of the recovery or financial correction is established and finalised (e.g. through a Commission decision or an agreement with the Member State).
— Popravek je potrjen/sprejet, ko je znesek izterjave ali fina­nčnega popravka določen in dokončen (npr. s sklepom Komisije ali dogovorom z državo članico).
— A correction is implemented when the recovery or financial correction is actually cashed (e.g. through the receipt of a repayment by the Commission or the deduction by the Member State from payment claims).
— Popravek je izveden, ko je izterjava ali finančni popravek dejansko plačan (npr. ko Komisija prejme povračilo ali ko država članica odšteje zadevni znesek od zahtevkov za plačilo).
Added to the amounts outstanding from previous years, a total amount of 2 332 million euro still remains to be implemented at year-end 2009.
Če se prištejejo še neizvedeni popravki iz prejšnjih let, so popravki, ki jih je treba še izvesti, ob koncu leta 2009 znašali 2 332 milijonov EUR.
Unless further expenditure declarations are submitted by Member States in subsequent years, the remainder will be implemented only at the closure of the programmes ( 32). ).
Če države članice v naslednjih letih ne predložijo nadaljnjih izjav o odhodkih, bodo preostali popravki izvedeni šele ob zaključku programov ( 32). ).
As the Court rightly points it out, implementation of financial corrections, from the recent years, will mainly occur at the closure of the programme where the regulatory ceiling for interim payments has been reached.
Kot je ustrezno poudarilo Sodišče, bo izvajanje finančnih popravkov za zadnjih nekaj let potekalo večinoma ob zaključku programa, ko bo dosežen predpisani prag za vmesna plačila.
Also, financial corrections confirmed during the life of the programmes may be implemented in subsequent payment claims.
Poleg tega se lahko finančni popravki, ki so potrjeni v življenjskem ciklu programa, izvedejo v naslednjih zahtevkih za plačilo.
It is therefore difficult to make a direct link between amounts of financial corrections confirmed in a given year, and amounts implemented in the same year.
Iz tega razloga je težko vzpostaviti neposredno povezavo med zneski finančnih popravkov, potrjenih v danem letu, in zneski izvedenih popravkov v tem istem letu.
As a general rule, financial corrections confirmed during the life of the programmes are implemented in subsequent payment claims.
Popravki, ki so potrjeni v življenjskem ciklu programa, se praviloma izvedejo v naslednjih zahtevkih za plačilo.
As the ceiling for payments may have been reached for most programmes relating to the 20002006 period, it is inevitable that the deduction of the ineligible expenditure will be reflected only in the closure documents, which are due to be submitted by the Member State in 2010.
Ker je bil prag za plačila za večino programov v zvezi z obdobjem 2000–2006 morda že dosežen, je neizogibno, da bo odbitek neupravičenih odhodkov zajet le v zaključni dokumentaciji, ki jo mora država članica predložiti leta 2010.
As soon as the Commission has evidence of the implementation of a correction by deduction of the ineligible expenditure from a closure payment request, it will report the financial correction as imple­mented.
Komisija bo sporočila finančni popravek kot izveden takoj, ko bo imela dokaz o izvedbi popravka z odbitkom neupravičenih odhodkov v zahtevku za plačilo ob zaključku programa.
Detailed information on the implementation of financial corrections is provided in note 6 to the consolidated accounts.
Podrobne informacije o izvajanju finančnih popravkov so v pojasnilu 6 h konsolidiranim računovodskim izkazom.
Even though not all the individual financial corrections can be traced in the accounting system of the Commission, but only those with financial impact in terms of EU contribution, the financial corrections with evidence of implementation during 2010 will be reported as implemented in the accounts of the Commission for 2010.
Čeprav v računovodskem sistemu Komisije ni mogoče slediti vsem posameznim finančnim popravkom, temveč le tistim, ki imajo finan­ čni učinek z vidika prispevka, bodo finančni popravki, za katere obstaja dokaz o izvedbi leta 2010, predstavljeni kot izvedeni v letnih računovodskih izkazih Komisije za leto 2010.
The figures vary significantly between programmes and Funds, due to the nature and / or volume of the concerned corrections.
Zneski se precej razlikujejo med programi in skladi zaradi narave in/ ali obsega zadevnih popravkov.
( 32 ) In 2009, for most operational programmes of the 20002006 programming period, the 95 % ceiling for declaring expenditure before closure has already been reached.
( 32 ) Leta 2009 je bila zgornja meja 95 % odhodkov, ki jih je treba prijaviti pred zaključkom programa, za večino operativnih programov za programsko obdobje 2000–2006 že dosežena.
Lack of reliable information concerning the annual impact of corrective mechanisms
Ni zanesljivih informacij o letnem učinku mehanizmov za popravke
The Commission does not agree with this practice.
Komisija se s tako prakso ne strinja.
It has also sometimes been incorrectly suggested that recoveries and corrections can be compared with or even netted off against the Courts estimates of error.
Včasih se je napačno omenjala tudi možnost, da bi bilo mogoče izterjave in popravke primerjati z ocenami napak, ki jih pripravi Sodišče, ali jih celo izvesti na podlagi teh ocen.
The Commission has repeatedly confirmed that multiannual programmes are subject to multiannual control systems and that many errors detected by the Court in a given year would normally have been detected and corrected by Commission's systems in subsequent years.
Komisija je večkrat potrdila, da se za večletne programe uporabljajo večletni kontrolni sistemi in da bi se veliko napak, ki jih v danem letu odkrije Sodišče, praviloma odkrilo in popravilo na podlagi sistemov Komisije v naslednjih letih.
This can be demonstrated by calculating residual error rates at the time of closure of a programme, which have been shown in the past to be lower than during the implementation period.
To je mogoče pokazati z izračunom preostalih stopenj napak ob zaključku programa, za katere se je v preteklosti izkazalo, da so nižje kot med izvajanjem.
The Commission agrees that a comparison of the Court's DAS error rates, which relate to an annual examination of transactions, with its own calculated error is not straightforward.
Komisija se strinja, da primerjava stopenj napak, ki jih je Sodišče odkrilo v okviru DAS in so povezane z letno proučitvijo transakcij, z njenimi lastnimi izračunanimi stopnjami napak ni preprosta.
The notes to the financial statements do not systematically show how sums recovered are linked to specific years, and in some cases an accumulation or backlog of prior year corrections have been identified and recorded in the current financial year.
V pojasnilih k računovodskim izkazom ni sistematično prikazano, kako so izterjani zneski povezani s posameznimi leti, v nekaterih primerih pa so nakopičeni ali zaostali popravki iz prejšnjih let navedeni in knjiženi v tekočem proračunskem letu.
This is the multiannual character of the corrective systems for shared management programmes.
To gre pripisati večletni naravi sistemov izvajanja popravkov za programe v okviru deljenega upravljanja.
In addition flat-rate corrections may be imposed in situations where weaknesses of control systems at Member States' level are identified but were not corrected by the Member State itself, with no relation to specific irregular expenditure or specific year.
Poleg tega se lahko, če so ugotovljene slabosti kontrolnih sistemov na ravni držav članic, vendar jih same države članice niso popravile, naložijo pavšalni popravki, ki niso povezani s posameznimi nepravil­nimi odhodki ali posameznim letom.
It is therefore not possible to make a direct link between a financial correction and the year of the expenditure to which it relates.
Zato ni mogoče vzpostaviti neposredne povezave med finančnim popravkom in letom odhodka, na katero se nanaša.
Structural Funds are implemented in a multiannual framework.
Strukturni skladi se izvajajo znotraj večletnega okvira.
If a financial correction has not been reported in year N it will be reported in year N+1, without this affecting the reliability of the procedure, whose main objective is to ensure that all irregular payments are corrected.
Če finančni popravek ni bil sporočen v letu N, bo sporočen v letu N+1, ne da bi to vplivalo na zanesljivost postopka, katerega glavni cilj je zagotoviti, da se vsa nepravilna plačila popravijo.
This compensation between years within the programming period is necessary to give accurate, transparent and complete cumu­lative information on financial corrections.
Ta izravnava med posamez­nimi leti programskega obdobja je potrebna za zagotovitev točnih, preglednih in celovitih kumulativnih informacij o finančnih popravkih.
Nonetheless, the notes to financial statements present information on financial corrections confirmed and implemented in a specific year, as well as cumulative information.
Ne glede na to pa pojasnila k računovodskim izkazom predstavljajo informacije o finančnih popravkih, ki so bili potrjeni in izvedeni v posameznem letu, in tudi kumulativne informacije.
In contrast, in agriculture (EAGF and EAFRD), financial corrections are linked to expenditure of a specific financial year and this link is disclosed in each conformity decision adopted by the Commission.
V nasprotju s tem so finančni popravki na področju kmetijstva (EKJS in EKSRP) povezani z odhodki posameznega proračunskega leta in ta povezava se razkrije v vsakem sklepu o skladnosti, ki ga sprejme Komisija.
See reply to paragraph 1.39.
Glej odgovor na odstavek 1.39.
Conclusion concerning the corrective capacity of supervisory and control systems
Zaključek o zmogljivosti nadzornih in kontrolnih sistemov za izvajanje popravkov
See replies to paragraphs 1.19, 1.40 and 1.46.
Glej odgovore na odstavke 1.19, 1.40 in 1.46.
A reconciliation of payments, errors and financial corrections made as suggested by the Court is not possible where the expenditure declaration system is cumulative over a multiannual period or in some cases where they are systems corrections (see also reply to paragraph 1.50).
Uskladitev plačil, napak in izvedenih finančnih popravkov, kakor jo predlaga Sodišče, ni mogoča, kadar je sistem za prijavo odhodkov kumulativen in zajema večletno obdobje ali, v nekaterih primerih, kadar obstajajo popravki na ravni sistemov (glej tudi odgovor na odstavek 1.50).
However, the information it provides is not yet completely reliable because the Commission does not always receive reliable information from Member States.
To predsta­vlja pozitiven razvoj, vendar informacije, ki jih zagotavlja, še niso povsem zanesljive, ker Komisija ne prejme vedno zane­sljivih informacij od držav članic.
Furthermore, the need to refine the financial reporting guidelines pertaining to what information is to be included and how it should be treated should be examined.
Poleg tega bi bilo treba preučiti potrebo po izpopolnitvi smernic za finančno poročanje v zvezi z informacijami, ki jih je treba zagotoviti, in načinom njihove obravnave.
For some areas of expenditure, the Commission does not provide information reconciling the following: the year in which the payment concerned is made, the year in which the related error is detected and the year in which the resulting financial correction is disclosed in the notes to the accounts.
Komisija za nekatera področja odhodkov ne zagotavlja informacij, s katerimi bi bilo mogoče uskladiti: leto, v katerem se izvrši zadevno plačilo, leto, v katerem se odkrije z njim povezana napaka, in leto, v katerem se v pojasnilih k računovodskim izkazom razkrije posledični finančni popravek.
In contrast, the errors detected by the Court’s testing are mostly amounts incorrectly claimed by, or paid to, beneficiaries.
Za razliko od tega so napake, ki jih je Sodišče odkrilo pri preizkušanju, večinoma zneski, ki so jih nepravilno prijavili upravičenci ali ki so jim bili nepravilno izplačani.
Taking this into consideration the Court concludes that it is not possible to make a meaningful comparison between its own estimate of error rates and the data for financial corrections and recoveries supplied by the Commission.
Sodišče je ob upoštevanju tega prišlo do zaključka, da ni mogoče opraviti smiselne primerjave med svojimi ocenami stopenj napake in podatki o finančnih popravkih in izterjavah, ki jih sporoči Komisija.
The vast majority of the EU budget, some 80 %, is implemented in shared management where Member States are primarily responsible for ensuring the regularity of expenditure declared to the Commission and hence for detecting and correcting irregularities.
Velika večina proračuna EU (okoli 80 %) se izvršuje v okviru delje­nega upravljanja, pri katerem so za zagotavljanje pravilnosti odhodkov, prijavljenih Komisiji, in torej za odkrivanje in popravljanje nepravilnosti v prvi vrsti odgovorne države članice.
In this management mode the Commission is also responsible for ensuring that the systems put in place by the national authorities are effective and, if not, the Commission may impose financial corrections.
Pri tej vrsti upra­vljanja je Komisija odgovorna za zagotavljanje, da so sistemi, ki so jih vzpostavili nacionalni organi, uspešni, in lahko v nasprotnem primeru naloži finančne popravke.
The system of financial corrections foreseen by the applicable legislation is therefore such that the Commission recovers/corrects from the Member States, which in turn have to recover the irregular payment from the beneficiary.
Sistem finančnih popravkov, ki je predviden v zadevni zakonodaji, je zato tak, da Komisija izvede izterjavo/popravek pri državah članicah, ki morajo nato izterjati nepravilno plačilo od upravičenca.
However, where financial corrections are linked to systemic weaknesses they are usually based on flat or extrapolated rates, and not to errors identified at the level of beneficiaries.
Vendar pa tisti finančni popravki, ki so povezani s sistemskimi slabostmi, navadno temeljijo na pavšalnih ali ekstrapoliranih stopnjah in ne na napakah, ugotovljenih na ravni upravičencev.
— the information related to financial corrections following EU controls and audits, which is complete and reliable, but in case of systemic weaknesses cannot be directly linked to errors in payments to a beneficiary nor necessarily to a particular year;
— informacijami v zvezi s finančnimi popravki na podlagi kontrol in revizij EU, ki so celovite in zanesljive, vendar pa jih v primeru sistemskih slabosti ni mogoče neposredno povezati z napakami v plačilih upravičencu niti ne nujno s posameznim proračunskim letom,
— the information transmitted to the Commission on withdrawals and recoveries of irregular expenditure by the Member States: while for Agriculture the information available is adequate (see reply to paragraph 1.17), for Cohesion the 2008 action plan for structural actions specifically addressed the quality and completeness of this data.
— informacijami, ki jih države članice posredujejo Komisiji glede izvedenih umikov in izterjav nepravilnih odhodkov: medtem ko so razpoložljive informacije za področje kmetijstva ustrezne (glej odgovor na odstavek 1.17), je bila kakovost in celovitost teh podatkov za področje kohezije posebej obravnavana v akcijskem načrtu za strukturne ukrepe iz leta 2008.
As a consequence, data for 2009 submitted by the Member States to the Commission in the 1st st half of 2010 are of better quality and more complete.
Zato so bili podatki za leto 2009, ki so jih države članice posredovale Komisiji v prvi polovici leta 2010, boljše kakovosti in celovitejši.
The Commission agrees that a comparison of the Court's DAS error rates, which by virtue of the Treaty relate to an annual examination of a sample of transactions, with figures on financial corrections is not relevant.
Komisija se strinja, da primerjava stopenj napak, ki jih je Sodišče odkrilo v okviru DAS in so v skladu s Pogodbo povezane z letno proučitvijo vzorca transakcij, z izračunanimi zneski finančnih popravkov ni smiselna.
Due to the different types of financial corrections as indicated above, it is not possible, in the field of Cohesion, to make a direct link between a financial correction and the year of the expen­diture to which it relates.
Zaradi različnih vrst finančnih popravkov, kakor so navedeni zgoraj, na področju kohezije ni mogoče vzpostaviti neposredne povezave med finančnim popravkom in letom odhodka, na katero se nanaša.
However, the impact of the financial corrections can clearly be identified when calculating a residual error rate after the closure of a programme.
Vendar je mogoče učinek finančnih popravkov jasno opredeliti z izračunom preostale stopnje napak po zaključku programa.
For example, DG REGIO's non-statistical closure audit enquiry on a sample of 1994-1999 ERDF programmes finalised in January 2010 gives an indication that at closure, and after all financial corrections have been made, the overall risk of error was substantially reduced.
Nestatistični revizijski pregled zaključka na vzorcu programov ESRR iz obdobja 1994–1999, ki ga je januarja 2010 dokončal GD REGIO, na primer kaže, da se je ob zaključku in po izvedbi vseh finančnih popravkov znatno zmanjšalo splošno tveganje napak.
The Commission ensures the protection of the financial interests of the Union by applying the management and control systems and procedures as provided for in the financial and sector regulations decided by the legislator in order to prevent, detect and correct errors harming the EU budget.
Komisija zagotavlja zaščito finančnih interesov Unije z uporabo upra­vljavskih in kontrolnih sistemov in postopkov, kakor so določeni v finančnih in sektorskih predpisih, ki jih je zakonodajalec sprejel za preprečevanje, odkrivanje in popravljanje napak, ki škodujejo proračunu EU.
AUDIT APPROACH AND METHODOLOGY
REVIZIJSKI PRISTOP IN METODOLOGIJA
PART 1 — Audit approach and methodology for the reliability of accounts
DEL 1 – Revizijski pristop in metodologija za zanesljivost računovodskih izkazov
In order to assess whether the consolidated accounts, consisting of the consolidated financial statements and the consolidated reports on the implementation of the budget ( 1 ) present fairly, in all material respects, the financial position of the European Union, and the results of operations and cash flows at the year end, the main assessment criteria are:
Glavna merila za pripravo ocene, ali konsolidirani računovodski izkazi, ki jih sestavljajo konsolidirani letni raču­novodski izkazi in konsolidirana poročila o izvrševanju proračuna ( 1), v vseh pomembnih vidikih pošteno predstavljajo finančno stanje Evropske unije ter rezultate dejavnosti in denarne tokove za leto, ki se je takrat izteklo, so naslednja:
(a) legality and regularity: the accounts are drawn up in accordance with the rules, and budgetary appropriations are available;
(a) zakonitost in pravilnost: letni računovodski izkazi se pripravijo v skladu s pravili in na voljo so odobrena proračunska sredstva;
(b) completeness: all revenue and expenditure transactions and all assets and liabilities (including off-balance sheet items) proper to the period are entered in the accounts;
(b) celovitost: vse transakcije za prihodke in odhodke ter vsa sredstva in obveznosti (vključno z zunajbilančnimi postav­kami), ki se nanašajo na zadevno obdobje, so knjižene v računovodskih izkazih;
(c) reality of the transactions and existence of the assets and liabilities: each revenue and expenditure transaction is justified by an event which pertains to the entity and is proper to the period; the asset or liability exists at the balance sheet date and is proper to the reporting entity;
(c) resničnost transakcij ter obstoj sredstev in obveznosti: vse transakcije za prihodke in odhodke temeljijo na dogodku, ki se nanaša na zadevno organizacijo in obdobje, sredstva ali obveznosti pa obstajajo na dan priprave bilance stanja in predstavljajo premoženje zadevne organizacije;
(d) measurement and valuation: the revenue and expenditure transaction and the asset or liability is entered in the accounts at an appropriate value, bearing in mind the principle of prudence;
(d) merjenje in vrednotenje: transakcije za prihodke in odhodke ter sredstva ali obveznosti se knjižijo v računovodske izkaze po njihovi pravilni vrednosti, pri čemer se upošteva načelo preudarnosti;
(e) presentation of information: the revenue and expenditure transaction, asset or liability is disclosed and described in accordance with the applicable accounting rules and conventions and the principle of transparency.
(e) predstavitev informacij: transakcije za prihodke in odhodke, sredstva ali obveznosti so razkrite in opisane v skladu z veljavnimi računovodskimi pravili in konvencijami ter načelom preglednosti.
The audit consists of the following basic elements:
Revizija vsebuje naslednje osnovne dele:
(a) an update of the evaluation of the accounting control environment;
(a) posodobljeno oceno okolja računovodskega kontroliranja;
(b) checking of the functioning of key accounting procedures and the year end closure process;
(b) pregled delovanja ključnih računovodskih postopkov in procesa zaključevanja ob koncu leta;
(c) analytical checks (consistency and reasonableness) on the main accounting data;
(c) analitične preglede (doslednost in razumnost) glavnih računovodskih podatkov;