natgillin/translations-raw huggingface dataset:
B: The Director-General’s declaration and annual activity report give a partially fair assessment of financial management in relation to regularity.
B: Izjava generalnega direktorja in letno poročilo o dejavnostih vsebujeta delno pošteno oceno finančnega poslovodenja glede pravilnosti.
C: The Director-General’s declaration and annual activity report do not give a fair assessment of financial management in relation to regularity.
C: Izjava generalnega direktorja in letno poročilo o dejavnostih ne vsebujeta poštene ocene finančnega poslovodenja glede pravilnosti.
FOLLOW-UP OF PREVIOUS OBSERVATIONS FOR EDUCATION AND CITIZENSHIP
NADALJNJE UKREPANJE PO PREJŠNJIH OPAŽANJIH ZA IZOBRAŽEVANJE IN DRŽAVLJANSTVO
Weaknesses in the systems set up in the Member States for Lifelong Learning Programme (LLP)
Slabosti v sistemih, vzpostavljenih v državah članicah za program Vseživljenjsko učenje (LLP)
The Court noted the following weaknesses in the systems set up in the Member States for Lifelong Learning Programme:
Sodišče je v sistemih, vzpostavljenih v državah članicah za program Vseživljenjsko učenje, opazilo naslednje slabosti:
The Court acknowledges the changes in the procedures, but at this stage, the impact of the actions described in the 2009 AAR cannot be ascertained.
Sodišče priznava spremembe v postopkih, vendar na tej stopnji še ni mogoče oceniti učinka ukrepov, opisanih v letnem poročilu o dejavnostih za leto 2009.
According to the AAR 2009 of DG EAC, the findings of the Court concerning the primary controls ‘… are followed-up individually during the assessment of the yearly declaration of assurance and checked during on-the-spot visits.
V skladu z letnim poročilom o dejavnostih GD EAC za leto 2009 glede ugotovitev Sodišča o primarnih kontrolah ukrepajo za vsako ugoto­vitev posebej med oceno letne izjave o zaneslji­vosti ter kontrole preverijo med obiski na kraju samem.
The individual followup is completed by training seminars and permanent information and communication with the National Agencies.’
Nadaljnje ukrepanje glede vsake posa­mezne ugotovitve dopolnjujejo seminarji ter redno informiranje in komuniciranje z nacional­nimi agencijami.
DG EAC has developed a system of permanent assurance.
GD za izobraževanje in kulturo je razvil sistem stalne zanesljivosti.
The analysis of the yearly declarations of assurance is just one of the elements on which the Commission bases its overall assurance.
Analiza letnih izjav o zaneslji­vosti je le eden od elementov, na katerih temeljijo splošne izjave Komisije o zanesljivosti.
In addition, monitoring visits and supervisory checks are carried out by DG EAC services and by an external auditor.
Poleg tega službe GD za izobraževanje in kulturo ter zunanji revizor izvajajo tudi nadzorne obiske in preglede na kraju samem.
This ensures that the Commission can test the results of its desk review of the yearly declarations of assurance and closely follow the potential problem cases,
To zagotavlja, da lahko Komisija preverja rezultate svojega dokumentacijskega pregleda letnih izjav o zanesljivosti in tesno spremlja morebitne težavne primere.
For 2009, nine declarations and reports (23 % of total) from National Agencies were received on time (an additional three electronic copies were received by 6 May).
Za leto 2009 je bilo pravočasno prejetih devet izjav in poročil (23 %) nacionalnih agencij (dodatne tri elektronske kopije so bile prejete do 6. maja).
— for the primary controls in some cases there was no evidence documenting the analysis or desk-checks performed, or no systems audits made on universities, despite the Commission setting requirements on the minimum numbers of such audits to be performed before the end of 2008, no exceptions registers, or treasury policy which ensured that funds were placed on interest-bearing accounts;
— pri primarnih kontrolah v nekaterih primerih ni bilo dokazov, s katerimi bi bilo mogoče potrditi, da so bile izvedene analize ali dokumentacijski pregledi, ali pa ni bila izvedena nobena revizija sistemov na univerzah, čeprav je Komisija določila zahteve za minimalno število takšnih revizij, ki bi jih bilo treba izvesti do konca leta 2008, poleg tega ni bilo registrov izjem ali politike vodenja zakladnice, ki bi zagotovila, da so finančna sredstva naložena na bančnih računih, ki prinašajo obresti,
The Commission welcomes the Court's analysis that its updated guidance takes into account the Court's recommendation of the previous year.
Komisijo veseli analiza Sodišča, da njena posodob­ljena navodila upoštevajo priporočila Sodišča za prejšnje leto.
The comparison with 2008 (six declarations received on time) shows only a little progress in terms of timeliness of the declarations and reports.
Primerjava z letom 2008 (šest pravočasno prejetih izjav) kaže le malo napredka pri pravočasni predložitvi izjav in poročil.
Furthermore, financial report forms have been substantially simplified in order to reduce the risk of erroneous reporting and incoherencies between financial reports and reports on primary checks.’
Poleg tega so bili obrazci za finančna poročila precej poenostavljeni, da se zmanjša tveganje napačnega poročanja in nedoslednosti med finančnimi poročili in poročili o primarnih kontrolah.
— for the secondary controls the Court’s audit found approaches of varying quality used by the national authorities to obtain a basis for the exante and ex- post declarations of assurance and differences in the degree of disclosure of procedures carried out by these authorities;
V posodobljenih smernicah za nacionalne organe so upoštevane zadeve iz ugotovitev Sodišča. Toda ker bodo države članice te smer­nice začele uporabljati šele v letu 2010, na tej stopnji še ni mogoče oceniti njihovih učinkov na sekundarne kontrole, ki jih izvajajo nacio­nalni organi.
The updated guidance for the National Authorities takes into account the issues indicated in the Court’s findings. However, as this guidance will only be implemented by the Member States in 2010, at this stage it is not possible to assess its impact on the secondary controls performed by the National Authorities.
— pri sekundarnih kontrolah je Sodišče z revizijo ugoto­vilo, da so nacionalni organi uporabili pristope različne kakovosti za pridobitev osnove za predhodno in naknadno izjavo o zanesljivosti, prav tako pa je ugoto­vilo razlike v stopnjah razkritja postopkov, ki so jih izvedli ti organi,
— only 10 of the 40 expost declarations for 2007 were sent by the national authorities to the Commission before the 30 April 2008 deadline.
— nacionalni organi so Komisiji pred rokom, ki je bil 30. aprila 2008, poslali le deset od 40 naknadnih izjav za leto 2007.
The rate of compliance had not improved by March 2009.
Stopnja izpolnjevanja te zahteve se do marca 2009 ni izboljšala.
The expost declarations for 2008 were due on 30 April 2009 but only six declarations were received on time;
Naknadne izjave za leto 2008 bi morale biti predložene do 30. aprila 2009, vendar je bilo pravočasno prejetih le šest izjav,
— while the guidance for national agencies is well- developed, both in legislative terms and in the ‘Guide for national agencies implementing the Lifelong Learning Programme’ issued by the Commission, this is not the case for the national authorities.
— medtem ko so smernice za nacionalne agencije dobro pripravljene z zakonodajnega vidika in v Komisijinem vodniku za nacionalne agencije, ki izvajajo program Vseživljenjsko učenje, to za nacionalne organe ne velja.
Though guidance has been issued by the Commission clarifying the responsibilities, there is no sufficiently detailed prescriptive guidance containing specific procedures for the authorities to follow.
Komisija je sicer izdala smernice, v katerih je pojasnila pristojnosti, vendar dovolj podrobnih predpisujočih smernic, ki bi vsebovale specifične postopke, ki jih morajo upoštevati pristojni organi, ni.
According to the AAR 2009 of DG EAC: ‘As a followup to the Court's recommendations, updated guidance for the National Authorities has been worked out and communicated at the end of 2009.
Kot navaja letno poročilo o dejavnostih GD EAC za leto 2009, so bile v okviru nadaljnjega ukrepanja na podlagi priporočil Sodišča pripra­vljene posodobljene smernice za nacionalne organe, ki so jim bile poslane konec leta 2009.
On the basis of these revised guidelines, coupled with a training seminar for National Authorities on 2 March 2010, it is expected that the 2009 Declarations of Assurance will be of better and of more homo­genous quality than in the past years.’ (p. 35).
Na podlagi teh posodobljenih smernic in usposabljanja za nacionalne organe, ki je bilo 2. marca 2010, se pričakuje, da bo kako­vost izjav o zanesljivosti za leto 2009 boljša in bolj enotna kot v preteklih letih (str. 35).
An ECA representative attended the seminar for National Authorities mentioned in the AAR and the Court has received a copy of the new guidance.
Semi­narja za nacionalne organe iz letnega poročila o dejavnostih se je udeležil tudi predstavnik Evropskega računskega sodišča, Sodišče pa je prejelo tudi izvod novih smernic.
Weaknesses in the Commission’s assessment process of exante and expost declarations for LLP i c i a l
Slabosti v Komisijinem postopku ocenjevanja predhodnih in naknadnih izjav za program Vseživljenjsko učenje radni
The decrease in the number of financial audits in 2009 compared to 2008 is explained by the good results of similar audits in 2008, which have shown low error rates.
Zmanjšanje števila finančnih revizij v letu 2009 v primerjavi z letom 2008 se lahko pojasni z dobrimi rezultati podobnih revizij v letu 2008, iz katerih so bile razvidne nizke stopnje napak.
In 2009, the number of financial audits was lower than in 2008, though DG EAC performed additional systems audits in National Authorities.
V letu 2009 je bilo izvedenih manj revizij raču­novodskih izkazov kot v letu 2008, vendar je GD EAC izvedel dodatne revizije sistemov v nacionalnih organih.
Monitoring visits to National Agencies increased in 2009.
Število obiskov zaradi spremljanja v nacionalnih agencijah se je v letu 2009 povečalo.
According to the AAR 2009 of DG EAC: ‘In line with its Strategic Supervision Policy, DG EAC has already reinforced the on-the-spot visits that focus on the existence and implemen­tation of management procedures and checks as described by Member States.
Kot je navedeno v letnem poročilu o dejavno­stih GD EAC za leto 2009, je GD EAC v skladu s svojo politiko strateškega nadziranja že okrepil obiske na kraju samem, kjer se prever­jajo predvsem obstoj in izvajanje upravljavskih postopkov ter pregledi, ki so jih opisale države članice.
The 2010 audit plan will continue in this perspective’.
Tudi načrt revizij za leto 2010 je pripravljen v tem duhu.
These audits cannot be seen isolated from super­visory control visits and systems monitoring carried out by DG EAC services in 2009.
Teh revizij se ne da obravnavati ločeno od nadzornih kontrolnih obiskov in spremljanja sistemov, ki so jih službe GD za izobraževanje in kulturo izvedle leta 2009.
The Court found that the application of procedure for both the exante declarations for the period 2007 to 2013 and the expost declaration for 2007 provided limited assurance for the quality of the management of the expenditure.
Sodišče je ugotovilo, da je uporaba postopka za predhodne izjave za obdobje 2007–2013 in naknadne izjave za leto 2007 nudila omejeno zagotovilo glede kakovosti upra­vljanja odhodkov.
The Commission’s assessment was based on a desk review of systems and controls and systems monitoring visits to 11 countries in 2008.
Komisijina ocena je temeljila na doku­mentacijskem pregledu sistemov in kontrol ter obiskih zaradi spremljanja sistemov v 11 državah v letu 2008.
However, only in some cases did the Commission verify the reality and the quality of the primary and secondary controls referred to in the yearly declarations and the information presented in the yearly reports.
Vendar je Komisija le v nekaterih primerih preverila resnič­nost in kakovost primarnih in sekundarnih kontrol, na katere se sklicujejo letne izjave ter informacije, predsta­vljene v letnih poročilih.
It is recommended that the Commission engage in closer supervision of the annual expost declaration process with direct verification that the controls described are adequate and fully applied.
Zato Sodišče Komisiji priporoča, da začne natančneje nadzirati postopek naknadne letne izjave z neposrednim preverjanjem, ali so opisane kontrole ustrezne in ali se v celoti uporabljajo.
In 2009 DG EAC conducted five financial audits of nine decentralised action agreements 20002006 or 2007-2008 (against 14 financial audits in eight countries performed in 2008) and 11 system audit visits to National Authorities.
GD EAC je v letu 2009 izvedel pet revizij raču­novodskih izkazov za devet sporazumov o ukrepih, ki se izvajajo v okviru decentralizira­nega upravljanja, za obdobje 2000–2006 ali 2007–2008 (v primerjavi s 14 revizijami raču­novodskih izkazov v osmih državah, izvedenimi v letu 2008) in 11 revizij sistemov v nacio­nalnih organih.
It has also performed 58 moni­toring visits to National Agencies (against 41 in 2008).
Izvedel je tudi 58 obiskov zaradi spremljanja v nacionalnih agencijah (v primerjavi z 41 v letu 2008).
Based on its assessment of both the exante and expost declarations, the yearly reports from the national agencies and the results of its monitoring visits to the national agencies and national authorities, the Commission has established a list of qualifications to be remedied by national agencies and national authorities.
Komisija je na podlagi svoje ocene predhodnih in naknadnih izjav, letnih poročil nacionalnih agencij ter rezultatov svojih obiskov zaradi spremljanja v nacionalnih agencijah in nacionalnih organih pripravila seznam pridržkov, za katere morajo nacionalne agencije in nacio­nalni organi sprejeti popravne ukrepe.
A continued followup of qualifications, in the form of more thorough monitoring visits, and a closer supervision by the Commission of the annual expost declaration procedure is needed to provide assurance for the coming years that national agencies meet the requirements in respect of management and control of expenditure.
Da bi se v prihod­njih letih pridobilo zagotovilo, da nacionalne agencije izpolnjujejo zahteve za upravljanje in kontrolo odhodkov, je potrebno stalno nadaljnje ukrepanje po pridržkih, zato je treba izvesti temeljitejše obiske z namenom spremljanja, Komisija pa mora natančneje nadzirati postopek naknadne letne izjave.
(2008 Annual Report, paragraphs 9.22 to 9.24, 9.25 and 9.34)
(Letno poročilo za leto 2008, odstavki 9.22 do 9.24, 9.25 in 9.34.) radni
Partially effective expost controls at DG EAC of the
Delno uspešne naknadne kontrole v GD EAC list Evropske
The LLP error rate found for 2009 amounted to 0,65 %.
Stopnja napake za program Vseživljenjsko učenje, ugotovljena za leto 2009, je znašala 0,65 %.
The 2008 Annual Activity Report of DG EAC reports that the results of the financial audits of projects, carried out by a private audit firm on behalf of the Commission, show an average error in the audited contracts of 0,01 % for LLP.
V letnem poročilu o dejavnostih GD EAC za leto 2008 je navedeno, da rezultati revizij računovodskih izkazov projektov, ki jih je za Komisijo izvedlo zasebno revizijsko podjetje, kažejo, da povprečna napaka v revidiranih pogodbah za program Vseživljenjsko učenje znaša 0,01 %.
However, an error rate calculated on the projects closed during the year would be much higher.
Vendar bi bila stopnja napake, izračunana za projekte, zaključene med letom, veliko višja.
Furthermore, as these audits were mainly carried out at the level of the national agency, which does not normally receive all justifying documents, they do not cover all eligibility criteria.
Poleg tega te revizije ne zajemajo vseh meril za upravičenost, saj so bile v glavnem izvedene na ravni nacionalnih agencij, ki običajno ne prejmejo vseh dokazil.
(2008 Annual Report, paragraph 9.26)
(Letno poročilo za leto 2008, odstavek 9.26.)
Specific assessment in the context of the Statement of Assurance
Posebna ocena v okviru izjave o zanesljivosti
Audit certification
Revizijsko potrjevanje
Results of the Audit of the Guarantee Fund for External Actions
Rezultati revizije Jamstvenega sklada za zunanje ukrepe
SPECIFIC ASSESSMENT IN THE CONTEXT OF THE STATEMENT OF ASSURANCE
POSEBNA OCENA V OKVIRU IZJAVE O ZANE­SLJIVOSTI
Key information on the activities covered and the spending in 2009 is provided in Table 8.1.
Ključne informacije o zajetih dejavnostih in porabi v letu 2009 so predstavljene v tabeli 8.1.
(b) the funding of EU agencies (
(b) financiranje agencij EU (
) (116 million euro);
) (116 milijonov EUR);
(c) the Guarantee Fund for external actions (see paragraphs 8.35 to 8.39) (92 million euro); and
(c) Jamstveni sklad za zunanje ukrepe (glej odstavke 8.35 do 8.39) (92 milijonov EUR) in
(d) the Competitiveness and Innovation Framework Programme (CIP) and the Multiannual Programme for Enterprise and Entrepreneurship (MAP) (175 million euro).
(d) okvirni program za konkurenčnost in inovacije (CIP) ter večletni program za podjetja in podjetništvo (MAP) (175 milijonov EUR).
( 1 ) The two EU agencies are the European Chemicals agency (ECHA) and the European Medicines agency (EMA).
( 1 ) Ti agenciji EU sta Evropska agencija za kemikalije (ECHA) in Evropska agencija za zdravila (EMA).
The Court issues annual audit reports concerning both agencies.
Sodišče za obe objavlja letna revizijska poročila.
Table 8.1 — Economic and financial affairs — Key information
Tabela 8.1 — Gospodarske in finančne zadeve – ključne informacije
Administrative expenditure (
1 upravni odhodki (
Economic and Financial Affairs
Gospodarske in finančne zadeve ekonomska in monetarna unija
Administrative expenditure (
Podjetništvo upravni odhodki (
Administrative expenditure (
Konkurenca upravni odhodki (
Administrative expenditure (
Notranji trg upravni odhodki (
Centralised direct
8 neposredno centralizirano strategija in usklajevanje politike za GD Notranji trg
Administrative expenditure (
Trgovina upravni odhodki (
Total operational expenditure (consisting of):
Operativni odhodki skupaj (od tega):
— interim/final payments (
— vmesna/končna plačila (
( 1 ) The audit of administrative expenditure is reported in Chapter 9. ( 2 ) Advances under the Seventh Framework Programme (2007-2013) amounted to 100 million euro.
( 1 ) Revizija upravnih odhodkov je predstavljena v poglavju 9. ( 2 ) Predplačila v okviru 7. okvirnega programa (2007–2013) so znašala 100 milijonov EUR.
( 3 ) Interim/Final payments under the Seventh Framework Programme (2007-2013) and the Sixth Framework Programme (2002-2006) amounted to 9 million euro and 32 million euro respectively.
( 3 ) Vmesna/končna plačila v okviru 7. okvirnega programa (2007–2013) so znašala 9 milijonov EUR, v okviru 6. okvirnega programa (2002–2006) pa 32 milijonov EUR.
Source: Annual Accounts 2009.
Vir: Računovodski izkazi, 2008.
The payments made by the Commission to the EIF relate to the transfer of the funds to fiduciary accounts which are used by the EIF to implement the programmes.
Plačila EIF-u, ki jih izvrši Komisija, so povezana s prenosom sredstev na fiduciarne račune, ki jih EIF uporablja za izvajanje programov.
The risk of illegal or irregular payments made by the Commission is low.
Tveganje, da Komisija izvrši nezakonita ali nepra­vilna plačila, je majhno.
The aim of the FP7 programme within the scope of this policy area is to support actions carried out in the area of space and security research whereas, FP6 supports actions which promote technological innovation, the exploitation of research results and the setting-up of technology businesses within the Community and all its regions.
OP na tem področju politike je podpirati ukrepe na področju raziskav vesolja in varnosti, v okviru 6. OP pa se podpirajo ukrepi za spodbujanje tehnoloških inovacij, izkori­ ščanje rezultatov raziskav ter vzpostavljanje tehnoloških podjetij znotraj Skupnosti in v vseh njenih regijah.
The aim of the CIP programme financed by the 02 — Enterprise policy is to foster actions which promote the competitiveness of enter­prises and in particular SMEs, through innovation.
Cilj programa CIP, ki se financira s področja politike 02 – podje­tništvo, je prek inovacij podpirati ukrepe, ki spodbujajo konku­renčnost podjetij, zlasti MSP.
The grants are paid in instalments: an advance when the grant agreement is signed, followed by interim and final payments which reimburse eligible expenditure on the basis of cost statements submitted by the beneficiaries.
Donacije se izplačujejo v obrokih: predplačilo se plača ob podpisu sporazuma o donaciji, sledijo pa mu vmesna in končna plačila, s katerimi se povrnejo upra­vičeni odhodki na podlagi letnih izjav o stroških, ki so jih predložili upravičenci.
The corrective action taken is aimed at reducing the error rate.
Cilj sprejetega popravljalnega ukrepa je nižja stopnja napak.
The Commission recovers any amount overpaid to the audited beneficiaries.
Komisija izterja vsak znesek, ki je bil preplačan revidiranim upraviče­ncem.
In view of the significant number of cost statements, the Commission is not in a position to check each one on the spot at the level of the beneficiary.
Komisija zaradi velikega števila izjav o stroških ne more vsake preveriti na kraju samem na ravni upravičenca.
The risk to regularity of payments made on the basis of cost statements is therefore assessed by the Court as high ( 3).
Zato Sodišče tveganje za pravilnost plačil, ki se izvršijo na podlagi izjav o stroških, ocenjuje kot visoko ( 3).
The payment conditions for advance payments are less complex, as these payments are triggered by the signature of the grant agreement or financing decision.
Plačilni pogoji za predplačila so manj zapleteni, saj se ta plačila izvršijo po podpisu sporazuma o donaciji ali sklepa o financiranju.
However, advance payments have been subject to error in previous years, although these are generally not quantifiable and were related to procedural weaknesses.
Vendar so se pri predplačilih v prejšnjih letih pojavljale napake, čeprav večinoma količinsko neoprede­ljive in povezane s postopkovnimi slabostmi.
In the framework of FP7 the Commission also entered into an agreement with the European Space Agency (ESA) ( 4 )
OP je Komisija tudi sklenila sporazum z Evropsko vesoljsko agencijo (ESA) ( 4 ), ki je namenjen financi­
The Delegation Agreement was signed between the Commission and ESA under the terms of ‘Joint Management’, where certain implementation tasks are delegated to international organisations.
Komisija in agencija ESA sta podpisali sporazum o prenosu pooblastil v skladu s pogoji „skupnega vodenja“, v okviru katerih se določene naloge izvrševanja prenesejo na mednarodne organizacije.
with the purpose of financing the Space Component of Global Monitoring for Environment and Security (GMES) 2008 to 2013.
ranju vesoljske komponente globalnega spremljanja okolja in varnosti (GMES) v obdobju od leta 2008 do 2013.
In accordance with Article 53d of the Financial Regu­lation, the Commission delegated budget implementation tasks to ESA.
V skladu s členom 53d finančne uredbe je Komisija naloge izvrševanja proračuna prenesla na ESA.
Under this agreement, 624 million euro in total are allocated to ESA, out of which an amount of 68 million euro was paid during 2009.
V okviru tega sporazuma se ESA dodeli skupno 624 milijonov EUR, od katerih je bil v letu 2009 izplačan znesek v višini 68 milijonov EUR.
The Court’s overall audit approach and methodology is described in Part 2 of Annex 1.1.
Splošni revizijski pristop in metodologija Sodišča sta opisana v delu 2 Priloge 1.1.
For the audit of Economic and Financial Affairs, the following specific points should be noted:
Glede revizije gospodarskih in finančnih zadev je treba navesti naslednje:
— a sample of 80 payments was tested, 51 of which were interim or final payments including 15 relating to the three programmes mentioned above ( 5 ) (see paragraph 8.5);
— preizkušen je bil vzorec z 80 plačili, med katerimi je bilo 51 vmesnih ali končnih plačil, vključno s 15, povezanimi z že omenjenimi tremi programi ( 5 ) (glej odstavek 8.5),