natgillin/translations-raw huggingface dataset:
Within the Commission, almost all the EDF programmes are managed by the EuropeAid Cooperation Office (EuropeAid), which is also responsible for the management of most of the External Relations and Devel­opment expenditure financed by the General Budget of the European Union ( 1).
V okviru Komisije skoraj vse programe ERS upravlja Urad za sodelovanje EuropeAid (EuropeAid). Ta je odgovoren tudi za upravljanje večine odhodkov za zunanje odnose in razvoj, ki se financirajo iz splošnega proračuna Evropske unije ( 1).
A small proportion of the EDF projects ( 2 ) relates to humanitarian aid and is managed by the Directorate- General for Humanitarian Aid (DG ECHO).
Majhen delež projektov ERS ( 2 ) se nanaša na humanitarno pomoč, upravlja pa jih Generalni direktorat za humanitarno pomoč (GD ECHO).
The European Investment bank (EIB) manages the Investment Facility.
Evropska investicijska banka (EIB) upravlja Sklad za spodbujanje naložb, za katerega se ne uporabljata niti izjava Sodišča o zanesljivosti niti
The Investment Facility is not covered by the Court’s Statement of Assurance or the European Parliament’s discharge procedure ( 3 ) ( 4 ).
4 postopek razrešnice Evropskega parlamenta (
The EDFs are managed under three main arrangements (Table 1): centralised, joint and decentralised management ( 5 ).
Glavni načini upravljanja ERS so trije (tabela 1): centra­lizirano, skupno in decentralizirano upravljanje ( 5 ).
Under centralised management (40 % of payments in 2009), the Commission implements the aid activities directly; this relates mainly to budget support.
Pri centra­ liziranem upravljanju (40 % plačil v letu 2009) Komisija nepo­sredno izvaja dejavnosti pomoči: to se nanaša zlasti na proračunsko podporo.
Under joint management (14 % of payments in 2009), international organisations are responsible for implementing Community funded actions, provided that the accounting, audit, control and procurement procedures of the organisations offer guarantees equivalent to internationally accepted standards.
Pri skupnem upravljanju (14 % plačil v letu 2009) so za izvajanje ukrepov, ki jih financira Skupnost, odgovorne mednarodne organizacije, če njihovi računovodski in kontrolni postopki ter postopki oddaje javnih naročil jamčijo zanesljivost, enakovredno mednarodno sprejetim standardom.
EuropeAid’s main partners are the United Nations’ agencies and the World Bank.
Glavne partnerice EuropeAid so agencije Zdru­ ženih narodov in Svetovna banka.
Under decentralised management (46 % of payments in 2009), the Commission entrusts the management of certain tasks to the authorities of the beneficiary countries.
V okviru decentraliziranega upravljanja (46 % plačil v letu 2009) Komisija upravljanje nekaterih nalog zaupa organom držav upravičenk.
The principle of EDF decentralised management as regards the payment process is illustrated in Diagram 1.
Načelo decentraliziranega upravljanja ERS pri plačilnem procesu je prikazano v diagramu 1.
( 1 ) See Chapter 6 of the 2009 Annual Report of the Court of Auditors on the implementation of the budget.
( 1 ) Za izvrševanje proračuna glej poglavje 6 letnega poročila Račun­skega sodišča za leto 2009.
) Representing 0,9 % of 2009 payments.
) Predstavlja 0,9 % plačil za leto 2009.
( 3 ) See Articles 118, 125 and 134 of Council Regulation (EC) No 215/ 2008 of 18 February 2008 on the Financial Regulation applicable to the tenth European Development Fund (OJ L 78, 19.3.2008, p. 1).
( 3 ) Glej člene 118, 125 in 134 Uredbe Sveta (ES) št. 215/2008 z dne 18. februarja 2008 o finančni uredbi, ki se uporablja za 10.
In its Opinion No 9/2007 on the proposal for this Regulation (OJ C 23, 28.1.2008), the Court stressed that these provisions reduce the scope of the European Parliament’s powers of discharge.
Sodišče je v svojem mnenju št. 9/2007 o predlogu te uredbe (UL C 23, 28.1.2008) poudarilo, da te določbe zmanjšujejo pooblastila Evrop­skega parlamenta pri podeljevanju razrešnice.
( 4 ) A tripartite agreement between the EIB, the Commission and the Court (Article 134 of the Financial Regulation of 18 February 2008 applicable to the tenth EDF referred to above) sets out rules for the audit of these operations by the Court.
134 prej omenjene finančne uredbe z dne 18. februarja 2008, ki se uporablja za deseti ERS).
( 5 ) Articles 21 to 29 of the Financial Regulation applicable to the tenth EDF.
) Členi 21 do 29 finančne uredbe, ki se uporablja za deseti ERS.
Diagram 1 — Principle of Decentralised management as regards the payment process
Diagram 1 – Načelo Decentraliziranega Upravljanja Pri Plačilnem Procesu
The EDF is designed to help countries which are, by definition, in difficulty, and development aid policies must ensure that national authorities are in charge of development strategies.
ERS je namenjen za pomoč državam, ki so v težavah, politike razvojne pomoči pa morajo zagotoviti, da so nacionalni organi odgo­vorni za razvojne strategije.
The National Authorising Officer plays a key part in this process.
Nacionalni odredbodajalec ima v tem procesu ključno vlogo.
In order to ensure compliance with the applicable procedures and rules, a training programme specifically designed for staff in the offices of National Authorising Officers has been run for a number of years.
Za zagotovitev skladnosti z ustreznimi postopki in pravili že vrsto let poteka program usposabljanja, posebej namenjen osebju v uradih nacionalnih odredbodajalcev.
EDF interventions are implemented in and by countries in which internal control systems are generally weak.
Intervencije ERS se izvajajo v državah in s strani držav, katerih sistemi notranje kontrole so običajno šibki.
The lack of capacity of most National Authorising Officers in bene­ficiary countries and weaknesses in the establishment and application of financial procedures and controls of imple­menting organisations and supervisors constitute a high risk for the regularity of transactions.
Pomanj­kanje zmogljivosti večine nacionalnih odredbodajalcev v državah upravičenkah ter slabosti pri določanju in uporabi finančnih postopkov in kontrol v izvajalskih organizacijah in pri nadzornikih predstavljajo veliko tveganje za pravilnost tran­sakcij.
The remoteness of many project sites and the existence of conflicts in certain regions also increase the difficulty to perform verifications.
Težavnost preverjanja povečujejo tudi oddaljenost mnogih lokacij projektov in konflikti v nekaterih regijah.
CHAPTER I — IMPLEMENTATION EIGHTH, NINTH AND TENTH EDFs
POGLAVJE I – IZVAJANJE OSMEGA, DEVETEGA IN DESETEGA ERS
Although each EDF covers a period of around five years, the implementation of projects and programmes and the related payments may cover a longer period which is nevertheless limited by the regu­lations.
Čeprav vsak ERS zajema obdobje približno petih let, lahko izvajanje projektov in programov ter z njimi povezanih plačil zajema daljše obdobje, ki pa je omejeno s predpisi.
In 2009, the eighth, ninth and tenth EDFs were imple­mented simultaneously.
V letu 2009 so se osmi, deveti in deseti ERS izvajali hkrati.
Each EDF agreement is usually concluded for a period of around five years, whereby the programming cycles generally follow the partnership agreement/convention cycles.
Običajno se vsak sporazum ERS sklene za približno pet let, pri čemer programski cikli navadno sledijo ciklom sporazumov o partnerstvu/konvencij.
Although funds for each EDF are committed over a period of five years, payments can be made over a longer period.
Čeprav se sredstva pri vsakem ERS dodelijo za pet let, je plačila mogoče izvrševati v daljšem obdobju.
Total contributions from the Member States amounted to 3 296 million euro received in 2009.
Skupni prispevki držav članic so znašali 3 296 milijonov EUR, prejetih leta 2009.
Contributions are still being called up from the ninth EDF.
Še vedno se zbirajo sredstva iz deve­tega ERS.
The tenth EDF covers the period from 2008 to 2013.
Deseti ERS obsega obdobje od leta 2008 do 2013.
It provides for Community aid worth 22 682 million euro and entered into force on 1 July 2008.
Zago­tavlja pomoč Skupnosti v vrednosti 22 682 milijonov EUR, veljati pa je začel 1. julija 2008.
Of this amount, 21 966 million euro are allocated to the ACP countries and 286 million euro to the OCTs.
Od tega zneska se 21 966 milijonov EUR dodeli AKP, 286 milijonov EUR pa ČDO.
These amounts include 1 500 million euro and 30 million euro for the Investment Facility managed by the EIB for the ACP and OCT countries respectively.
Ta zneska vsebujeta sredstva za Sklad za spodbujanje naložb, ki ga upravlja EIB, in sicer 1 500 milijonov EUR za AKP in 30 milijonov EUR za ČDO.
Finally, 430 million euro are earmarked for the Commission’s expenditure for programming and implemen­tation of the EDF.
In nazadnje, 430 milijonov EUR je namenjenih za odhodke, ki jih ima Komisija pri načrtovanju programov in izvajanju ERS.
The exceptional performance in relation to global and indi­vidual commitments testifies to the success of the policy adopted by the Commission to speed up programme implementation.
Izredna uspešnost v zvezi s skupnimi in posameznimi obvez­nostmi priča o uspešnosti politike, ki jo je sprejela Komisija, da bi pospešila izvajanje programov.
The increase in outstanding payments in 2009 is explained by the particularly high level of commitments in 2007 and by the EDF project cycle, which lasts on average three years, with the biggest payments generally being made in the first year and at the end of the final year.
Povečanje neporavnanih plačil v letu 2009 pojasnjujeta visoka stopnja obveznosti v letu 2007 in projektni cikel ERS, ki v povprečju traja tri leta, največja plačila pa so običajno izvedena v prvem letu in ob koncu zadnjega leta.
Table 2 shows the cumulative use of EDF resources managed by the Commission and their financial implemen­tation.
V tabeli 2 je prikazana kumulativna poraba sredstev ERS, ki jih upravlja Komisija, in njihovo finančno izvajanje.
In 2009, the financial implementation forecasts set by the Commission for global commitments, and individual commitments were exceeded, reaching 3 406 million euro for global commitments and a record level of 4 140 million euro for individual commitments.
Leta 2009 so bile napovedi za finančno izvajanje, ki jih je Komisija pripravila za skupne in posamezne obveznosti, presežene, saj so skupne obveznosti dosegle 3 406 milijonov EUR, posa­mezne obveznosti pa rekordnih 4 140 milijonov EUR.
Net payments amounted to 3 069 million euro which represented 92 % of the initial forecast.
Neto plačila so znašala 3 069 milijonov EUR, kar je predstavljalo 92 % prvotne napovedi.
This shortfall is explained by the below forecast payments in countries subject to the consultation procedure laid down in article 96 of the Cotonou Agreement or other dialogue measures ( 6 ), countries that had not yet ratified the Cotonou Agreement ( 7 ) and countries where budget support payments were not made due to that no confirmation had been provided as to the fulfilment of general or specific conditions ( 8 ).
Ta primanjkljaj pojasnjujejo plačila, ki so bila nižja od napovedanih, v državah, za katere velja posve­tovalni postopek, določen v členu 96 Sporazuma iz Cotonouja, ali drugi ukrepi za dialog ( 6 ), v državah, ki še niso ratificirale Sporazuma iz Cotonouja ( 7 ), in v državah, v katerih plačila proračunske podpore niso bila izvršena, ker ni bilo potrjeno izpolnjevanje splošnih ali posebnih pogojev ( 8 ).
Outstanding payments increased by 3 %, which is reasonable, given the gap between the level of global commitments and the net payments reached during the year.
Neporavnana plačila so se povečala za 3 %, kar je glede na razliko med stopnjama skupnih obveznosti in neto plačil, doseženih med letom, razumen delež.
At the same time, old and dormant outstanding payments increased by 23 %, which is explained by the high level of global commitments made in 2007 so as to use up the remaining resources of the ninth EDF, but which did not lead to the same level of individual commitments.
Hkrati so se neizkoriščena neporavnana plačila povečala za 23 %, kar pojasnjuje visoka stopnja skupnih obveznosti, prevzetih leta 2007 zaradi porabe preostalih sred­stev devetega ERS, ki pa niso privedle do enake stopnje posa­meznih obveznosti.
( 6 ) Madagascar, Mauritania, Niger and Guinea Conakry. ( 7 ) Sudan and Equatorial Guinea.
( 6 ) Madagaskar, Mavretanija, Niger in Gvineja (Conakry). ( 7 ) Sudan in Ekvatorialna Gvineja.
Table 2 — Cumulative use of EDF resources at 31 December 2009
Tabela 2 — Kumulativna poraba sredstev ERS na dan 31. decembra 2009
Situation at end of 2008
Stanje ob koncu leta 2008
Situation at end of 2009
Stanje ob koncu leta 2009
Implemen­tation rate (2 )
Stopnja izvajanja (2 )
A — RESOURCES (
A — SREDSTVA (
B — USE
B — PORABA
Financial commitments
Prevzete finančne obveznosti
Individual legal commitments
Posamezne prevzete pravne obveznosti
Payments (
Plačila (
D — Available balance (A-B1)
D — Razpoložljivi saldo (A - B1)
(1 ) Initial allocations to the 8th, 9th and 10th EDFs, co-financing, interest, sundry resources, transfers from previous EDFs and migration adjustments.
(1 ) Prvotne dodelitve sredstev osmega, devetega in desetega ERS, sofinanciranje, obresti, razna sredstva, prenosi iz prejšnjih ERS in popravki za prehod.
(2 ) As a percentage of resources.
(2 ) Kot odstotek sredstev.
(3 ) Negative amounts correspond to decommitments.
(3 ) Negativni zneski ustrezajo razveljavljenim proračunskim sredstvom.
(4) Net payments after recoveries.
(4) Neto plačila po izterjavah.
Source: Court of Auditors, based on the EDF Reports on financial implementation and Financial statements at 31 December 2009.
Vir: Računsko sodišče na podlagi poročil ERS o finančnem izvajanju in izkazov stanja na dan 31. decembra 2009.
The Commission’s annual report on the financial management of the eighth to tenth European Devel­opment Funds
Letno poročilo Komisije o finančnem poslovodenju osmega do desetega Evropskega razvojnega sklada
The Financial Regulation applicable to the tenth EDF ( 9 ) requires the Commission to report each year on the financial management of the EDFs.
V skladu s finančno uredbo, ki se uporablja za deseti ERS ( 9), mora Komisija vsako leto poročati o finančnem poslo­ vodenju ERS.
In the Court’s opinion, the report on the financial management presents an accurate description of the achievement of the Commission’s operational objectives for the financial year (particularly concerning financial implemen­tation and control activities), as well as of the financial situation and the events that had a significant influence on the activities carried out in 2009.
Sodišče meni, da so v poročilu o finančnem poslovodenju točno opisani doseganje operativnih ciljev Komi­sije za proračunsko leto (zlasti pri finančnem izvajanju in dejavnostih kontroliranja) ter finančno stanje in dogodki, ki so pomembno vplivali na dejavnosti, izvedene v letu 2009.
_____________ ( 9 ) Articles 118 and 124.
_____________ ( 9 ) Člena 118 in 124.
CHAPTER II — INDEPENDENT STATEMENT OF ASSURANCE BY THE COURT OF AUDITORS ON THE EDFs
POGLAVJE II – NEODVISNA IZJAVA O ZANESLJIVOSTI, KI JO RAČUNSKO SODIŠČE IZREKA GLEDE ERS
Independent Statement of Assurance by the Court of Auditors on the eighth, ninth and tenth European Development Funds (EDFs) for the financial year 2009
Neodvisna izjava o zanesljivosti, ki jo Računsko sodišče izreka glede osmega, devetega in desetega Evrop­skega razvojnega sklada (ERS) za proračunsko leto 2009
I — Pursuant to the provisions of Article 287 of the Treaty on the functioning of the European Union and Article 141 of the Financial Regulation applicable to the tenth EDF, which also applies to previous EDFs, the Court has audited:
I – Sodišče je v skladu z določbami člena 287 Pogodbe o delovanju Evropske unije in člena 141 finančne uredbe, ki se uporablja za deseti ERS in velja tudi za prejšnje ERS, revidiralo:
(a) the ‘Final annual accounts for the financial year 2009 of the eighth, ninth and tenth European Development Funds’ which comprise the consolidated financial statements ( 10 ) and the consolidated report on the financial implementation of the eighth, ninth and tenth EDFs; and
(a) končne letne računovodske izkaze osmega, devetega in desetega Evropskega razvojnega sklada za proračunsko leto 2009, ki vsebujejo konsolidirane računovodske izkaze ( 10 ) in konsolidirano poročilo o finančnem izvajanju osmega, devetega in desetega ERS, in
(b) the legality and regularity of the underlying transactions within the legal framework of the EDFs in respect of the part of the EDF resources for whose financial management the Commission is responsible ( 11 ).
(b) zakonitost in pravilnost z izkazi povezanih transakcij v pravnem okviru ERS za tisti del virov ERS, za katerega finančno poslovodenje je odgovorna Komisija ( 11 ).
Management’s responsibility
Odgovornost vodstva
II — In accordance with the Financial Regulations applicable to the eighth, ninth and tenth EDFs, management ( 12 ) is responsible for the preparation and fair presentation of the final annual accounts of the EDFs and the legality and regularity of the underlying transactions:
II – V skladu s finančnimi uredbami, ki se uporabljajo za osmi, deveti in deseti ERS, je vodstvo ( 12 ) odgovorno za pripravo in pošteno predstavitev končnih letnih računovodskih izkazov ERS ter za zakonitost in pravilnost z izkazi povezanih transakcij:
(a) The management’s responsibility concerning the final annual accounts of the EDFs includes designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, selecting and applying appropriate accounting policies, on the basis of the accounting rules adopted by the EDF accounting officer ( 13 ), and making accounting estimates that are reasonable in the circumstances.
(a) Odgovornost vodstva za končne letne računovodske izkaze ERS zajema zasnovo, izvedbo in vzdrževanje notranjega kontroliranja, ki se nanaša na pripravo in pošteno predstavitev računovodskih izkazov, v katerih ni pomembnih napačnih navedb, ne glede na to, ali so te posledica goljufije ali napake, izbiro in uporabo ustreznih računovodskih politik na podlagi računovodskih pravil, ki jih je sprejel računovodja za ERS ( 13 ), ter pripravo razmeram primernih računovodskih ocen.
The Commission approves the final annual accounts of the EDFs.
Komisija odobri končne letne računovodske izkaze ERS.
(b) The way in which management exercises its responsibility for legality and regularity of underlying transactions depends on the method of implementation of the EDFs.
(b) Način, na katerega vodstvo izvršuje svojo odgovornost za zakonitost in pravilnost z izkazi povezanih transakcij, je odvisen od metode izvajanja ERS.
In the case of direct centralised management, implementation tasks are performed by the Commission’s departments.
V primeru neposrednega centraliziranega upravljanja izvajalske naloge opravljajo oddelki Komi­sije.
Under decentralised management implementation tasks are delegated to third countries and under indirect centralised management to other bodies.
Pri decentraliziranem upravljanju so izvajalske naloge dodeljene tretjim državam, pri posrednem decentraliziranem upravljanju pa drugim organom.
In the case of joint management, implemen­tation tasks are shared between the Commission and international organisations.
V primeru skupnega upravljanja Komisija izvajalske naloge opravlja skupaj z mednarod­nimi organizacijami.
Implementation tasks have to comply with the principle of sound financial management, requiring designing, implementing and maintaining effective and efficient internal control including adequate supervision and appropriate measures to prevent irregularities and fraud and, if necessary, legal proceedings to recover funds wrongly paid or used.
Izvajalske naloge morajo biti skladne z načelom dobrega finančnega poslovodenja, kar zahteva zasnovo, izvedbo in vzdrževanje uspešnega in učinkovitega notranjega kontroliranja, vključno z ustreznim nadzorom in primernimi ukrepi za preprečevanje nepravilnosti in goljufij ter po potrebi tudi s sodnimi postopki za izterjavo napačno izplačanih ali porabljenih sredstev.
Regardless of the method of implementation applied, the Commission bears the ultimate responsibility for the legality and regularity of the transactions underlying the accounts of the EDFs.
Ne glede na uporabljeno metodo izvajanja je za zakonitost in pravilnost transakcij, povezanih z računovodskimi izkazi ERS, na koncu odgovorna Komisija.
( 10 ) The consolidated financial statements comprise the balance sheet, the statement of economic outturn, the statement of cash flow and the table of items payable to the European Development Funds.
( 10 ) Konsolidirani računovodski izkazi zajemajo bilanco stanja, izkaz poslovnega izida, izkaz denarnih tokov in seznam postavk, plačljivih v Evropske razvojne sklade.
( 11 ) Pursuant to Articles 2, 3, 4, 125(4) and 134 of the Financial Regulation applicable to the tenth EDF this Statement of Assurance does not extend to the part of the EDFs resources that are managed by the EIB and for which it is responsible.
( 11 ) V skladu s členi 2, 3, 4,125(4) in 134 finančne uredbe, ki se uporablja za deseti ERS, se ta izjava o zanesljivosti ne nanaša na tisti del virov Evropskih razvojnih skladov, ki ga upravlja in za katerega je odgovorna EIB.
( 12 ) At the level of the Commission management includes the Members of the Institution, Authorising Officers by delegation and sub-delegation, the Accounting Officer and the leading staff of financial, audit or control units.
( 12 ) Na ravni Komisije so vodstvo člani institucije, odredbodajalci na podlagi prenosa in nadaljnjega prenosa, računovodja in vodilni uslužbenci enot za finance, revizijo in kontrolo.
Authorising Officers, Accounting Officers, Paying Agents and the leading staff of implementing organisations.
Na ravni držav upravičenk so vodstvo nacionalni odredbodajalci, računovodje, plačilni zastopniki in vodilni uslužbenci izvajalskih organizacij.
( 13 ) The accounting rules adopted by the EDF accounting officer are derived from International Public Sector Accounting Standards (IPSAS) issued by the International Federation of Accountants or, in their absence, International Accounting Standards (IAS)/International Financial Reporting
( 13 ) Računovodska pravila, ki jih je sprejel računovodja za ERS, izhajajo iz Mednarodnih računovodskih standardov za javni sektor (MRSJS), ki jih je izdala Mednarodna zveza računovodskih strokovnjakov, če teh ni, pa iz Mednarodnih računovodskih standardov (MRS)/Mednarodnih standar- dov računovodskega poročanja (MSRP), ki jih je izdal Upravni odbor za mednarodne računovodske standarde.
Standards (IFRS) issued by the International Accounting Standards Board. In accordance with the Financial Regulation, the ‘Consolidated financial statements’ for the financial year 2009 are prepared on the basis of these accounting rules adopted by the EDF accounting officer, which adapt accruals based accounting principles to the specific environment of the Communities, while the consolidated reports on imple­mentation of the EDFs continue to be primarily based on movements of cash.
V skladu s finančno uredbo so konsolidirani računovodski izkazi za proračunsko leto 2009 pripravljeni na podlagi teh računovodskih pravil, ki jih je sprejel računovodja za ERS in s katerimi se načela računovodstva na podlagi nastanka poslovnega dogodka prilagodijo posebnemu okolju Skupnosti, konsolidirana poročila o izvajanju Evropskih razvojnih skladov pa še naprej temeljijo na gotovinskih premikih.
III — The Court’s responsibility is to provide, on the basis of its audit, the European Parliament and the Council with a statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions.
III – Naloga Sodišča je, da na podlagi svoje revizije Evropskemu parlamentu in Svetu zagotovi izjavo o zanesljivosti računo­vodskih izkazov ter o zakonitosti in pravilnosti z njimi povezanih transakcij.
The Court conducted its audit in accordance with the IFAC and INTOSAI International Auditing Standards and Codes of Ethics.
Sodišče je svojo revizijo izvedlo v skladu z mednarodnimi standardi revidiranja in etičnima kodeksoma MZRS in INTOSAI.