natgillin/translations-raw huggingface dataset:
For the exact wording of the Statement of Assurance as well as the complete and detailed audit findings please refer to Chapter 1 of the report.
Celotno besedilo izjave o zanesljivosti ter celovite in podrobne revizijske ugotovitve so v poglavju 1 poročila.
2007 LEGALITY AND REGULARITY
2007 - NEGATIVNA
RESEARCH, ENERGY & TRANSPORT: SIMPLIFICATION NEEDED1 1MOST SPENDING
1MNENJA ZA VEČINO PORABE
Funds to increase competitiveness through research and technology - 4,5 billion euro
Leto 2007 je že 14. leto, za katerega je Sodišče pripravilo izjavo o zanesljivosti glede zakonitosti in pravilnosti transakcij, povezanih z računovodskimi izkazi proračuna EU.
Research, energy and transport cover a wide range of activities, with the aim of increasing competitiveness and growth.
Sredstva za povečanje konkurenčnosti z raziskavami in tehnologijo - 4,5 milijarde EUR
The bulk of expenditure is on research and technological development.
Mnenja brez pridržkov za nekatera področja
2007 is the 14th year for which the Court has provided a statement of assurance on the legality and regularity of the transactions underlying the accounts of the EU budget.
Raziskave, energetika in promet zajemajo širok razpon dejavnosti, katerih namen je povečati konkurenčnost in rast.
To date, too high levels of illegality and irregularity in most areas of the budget have meant that the Court has provided adverse opinions.
Večina odhodkov se porabi za raziskave in tehnološki razvoj.
For 2007 the Court gives unqualified opinions for revenue, commitments and payments for Economic and financial affairs and Administrative and other expenditure.
Sodišče za leto 2007 izraža mnenja brez pridržkov za področje prihodkov, za prevzete obveznosti in plačila na področju gospodarskih in finančnih zadev ter za področje upravnih in drugih odhodkov.
In these areas the Court concludes that transactions are free from material error.
Sodišče ugotavlja, da na teh področjih ni pomembnih napak v transakcijah.
Supervisory and control systems are implemented in a manner which ensures adequate management of the risk of illegality and irregularity.
Nadzorni in kontrolni sistemi se izvajajo tako, da zagotavljajo ustrezno obvladovanje tveganja nezakonitosti in nepravilnosti.
Research funding is provided in multiannual Framework Programmes (FPs), which have multiple funding schemes, supporting various types of projects.
Sredstva za raziskave se zagotovijo z večletnimi okvirnimi programi, ki vsebujejo več shem financiranja za podporo različnim vrstam projektov.
Research projects are carried out by institutes and universities, but also by individuals, companies or public administrations.
Raziskovalne projekte izvajajo inštituti in univerze, poleg njih pa tudi posamezniki, podjetja ali javne uprave.
They usually involve several research partners from a number of EU Member States and associated countries.
Običajno pri njih sodeluje več raziskovalnih partnerjev iz večjega števila držav članic EU in pridruženih držav.
Although each partner signs a grant agreement with the Commission, one is nominated as a coordinator to oversee finance and administration as well as maintaining contacts with the Commission.
Čeprav vsak partner podpiše sporazum o donaciji s Komisijo, se enega od njih imenuje za koordinatorja, ki nadzoruje finance in upravo ter vzdržuje stike s Komisijo.
EU grants to individual projects range from a few hundred euros to tens of millions.
Donacije EU za posamezne projekte znašajo od nekaj sto do nekaj deset milijonov EUR.
Expenditure on the Trans-European Networks (TEN) Energy and Transport programme supports major energy and transport projects, an average grant being of over 2 million euro. The beneficiaries are usually Member State authorities.
Odhodki za projekte vseevropskega energetskega in prometnega omrežja (TEN) podpirajo velike projekte na področjih energetike in prometa, povprečna donacija pa znaša več kot 2 milijona EUR.
Further improvement needed in others
Upravičenci so običajno organi države članice.
The Court gives adverse opinions for Agriculture and natural resources, Cohesion, Research, energy and transport, External aid, development and enlargement and Education and citizenship.
Sodišče izreka negativna mnenja za področja kmetijstvo in naravni viri, kohezija, raziskave, energetika in promet, zunanja pomoč, razvoj in širitev ter izobraževanje in državljanstvo.
In these areas the Court concludes that payments are still materially affected by errors, although to different degrees.
Zanje je ugotovilo, da na plačila še vedno pomembno vplivajo napake, čeprav v različni meri.
Supervisory and control systems covering these areas are judged to be only partially effective.
Nadzorni in kontrolni sistemi, ki pokrivajo ta področja, so ocenjeni kot samo delno uspešni.
The Commission and the Member and other beneficiary states need to make further efforts to improve risk management.
Komisija, države članice in druge države upravičenke si morajo še bolj prizadevati za obvladovanje tveganja.
Errors mainly due to overstatement of personnel and indirect costs
Zaključek: pomembna stopnja napak
Similar to previous years, but some improvements noted
Podobno kot v prejšnjih letih, vendar opažene nekatere izboljšave
The 2007 opinions on the legality and regularity of the transactions underlying the EU budget accounts are similar to previous years.
Sodišče meni, da pri plačilih, ki so bila v letu 2007 izvršena za skupino politik raziskave, energetika in promet, obstaja pomembna stopnja napak v zvezi z zakonitostjo in/ali pravilnostjo.
Most errors occur because the Commission reimburses overstated eligible costs declared by beneficiaries in their cost statements.
Mnenja o zakonitosti in pravilnosti transakcij, povezanih z računovodskimi izkazi proračuna EU, so podobna kot v prejšnjih letih.
Errors mainly concern overstatement of indirect costs (overheads) and personnel costs, for example the time spent by a researcher on a funded project.
Napake so večinoma posledica prijavljanja previsokih stroškov dela in posrednih stroškov
In Research, energy and transport the Court notes certain improvements in the supervisory and control systems.
Sodišče je na področju raziskave, energetika in promet opazilo določene izboljšave v nadzornih in kontrolnih sistemih.
The same is true, at the level of the Commission, for the supervisory and control systems covering External aid, development and enlargement.
Enako velja na ravni Komisije za nadzorne in kontrolne sisteme, ki pokrivajo zunanjo pomoč, razvoj in širitev.
In both cases these changes are however not significant enough to change the nature of the opinions given.
V obeh primerih pa so te spremembe premajhne, da bi spremenile naravo izrečenega mnenja.
Box 4 - Agencies - audit opinions published in separate reports
Okvir 4 - Agencije – revizijska mnenja objavljena v ločenih poročilih
The funding rules permit these beneficiaries to apply the same average costing methodology to all their cost statements.
Večina napak se zgodi, ker Komisija povrne previsoko prijavljene upravičene stroške, ki so jih upravičenci navedli v svojih izjavah o stroških.
Errors found in the audited payments to such beneficiaries, one example being the overstatement of eligible costs by around 10 %, can thus be systematic.
Napake večinoma zadevajo prijavljanje previsokih posrednih stroškov (režijskih stroškov) in stroškov dela, na primer, časa, ki ga raziskovalec porabi za financirani projekt.
This means that there is a risk of irregular reimbursement in payments to the rest of these beneficiaries' projects - in total a considerable amount of potentially irregular expenditure.
Eden od razlogov za to je zapleten pravni okvir z velikim številom meril za upravičenost, med katerimi je tudi zahteva, da se za stroške dokaže, da so dejanski, upravičeni in potrebni za izvedbo projekta.
The Union's agencies cover a wide variety of tasks in various locations throughout the Union.
Agencije Unije izvajajo zelo raznolike naloge v različnih krajih po vsej Uniji.
The annual budgets of the 27 agencies audited by the Court for 2007 totalled 1,2 billion euro.
Letni proračuni 27 agencij, ki jih je Sodišče revidiralo za leto 2007, so skupaj znašali 1,2 milijarde EUR.
Each agency has a specific mandate and manages its own budget.
Vsaka agencija ima svoja pooblastila in upravlja svoj proračun.
Audits of the European Union’s agencies and other decentralised bodies are the subject of specific annual reports which are published separately.
Revizije agencij Evropske unije in drugih decentraliziranih organov so predstavljene v specifičnih letnih poročilih, ki so objavljena posebej.
The Court issued unqualified opinions on the reliability of the accounts and the legality and regularity of the underlying transactions for all agencies except for the European Police College and the Supervisory Authority for the European Global Navigation Satellite System (GSA).
Sodišče je izrazilo mnenja brez pridržkov o zanesljivosti računovodskih izkazov ter zakonitosti in pravilnosti osnovnih transakcij za vse agencije, razen za Evropsko policijsko akademijo in Nadzorni organ za evropski globalni navigacijski sistem (GSA).
Beneficiaries' cost statements are certified by an independent auditor before submission to the Commission.
V vzorcu plačil, ki ga je analiziralo Sodišče, je bilo več velikih upravičencev, ki sodelujejo pri številnih projektih EU.
However, in half the cases audited by the Court, audit certificates had been provided giving an unqualified opinion, whereas the Court found serious errors in the cost statement.
Pravila o financiranju jim omogočajo, da v vseh svojih izjavah o stroških uporabljajo enako metodologijo obračunavanja povprečnih stroškov.
There are also certain weaknesses in the Commission's desk reviews of these cost statements before reimbursement.
Napake, odkrite v revidiranih plačilih takšnim upravičencem, na primer, prijavljanje za 10 % previsokih upravičenih stroškov, so zato lahko sistematične.
For the exact wording of the Statement of Assurance please refer to Chapter 1 of the report.
Celotno besedilo izjave o zanesljivosti je v poglavju 1 poročila.
The complete and detailed audit findings can be found in Chapter 7 of the report.
Celovite in podrobne revizijske ugotovitve so v poglavju 7 poročila.
The Court found improvements in EuropeAid's project audit system, although the quality of such audits is still not always sufficient.
Sodišče je ugotovilo izboljšave v sistemu za revizije projektov v EuropeAid, čeprav te revizije še vedno niso dovolj kakovostne.
Procedures have to be further developed to derive full benefit from the additional risk-based project audits.
Če želimo v celoti izkoristiti dodatne revizije projektov, izvedene na podlagi tveganja, je treba postopke še bolj razviti.
For expenditure channelled through United Nations organisations, the Court was unable to assess the full value of the verification missions carried out by the Commission since only four had resulted in a final report at the date of the Court's audit.
Za odhodke, usmerjene prek organizacij Združenih narodov, Sodišče ni moglo oceniti celotne vrednosti Komisijinih obiskov, namenjenih preverjanju, saj je bilo v času, ko je Sodišče izvajalo revizijo, končno poročilo pripravljeno za samo štiri od teh obiskov.
There were some delays in the follow-up of closure audits in the Enlargement policy area.
Na področju politike širitev je pri spremljanju končnih revizij prišlo do določenih zamud.
For DG ECHO the majority of audits of expenditure channelled through NGOs were done at headquarters level only, where not all aspects can be checked.
Za GD ECHO je bila večina revizij odhodkov, usmerjenih prek nevladnih organizacij, izvedenih samo na ravni sedeža, kjer ni mogoče preveriti vseh vidikov.
EuropeAid to increase the monitoring of, and improve training and support to, project finance staff, as well as improving planning, implementation and use of audits.
Priporočila Sodišče priporoča: o da EuropeAid poveča spremljanje osebja, zadolženega za finance pri projektu, izboljša njegovo usposabljanje in mu nudi boljšo podporo, ter da izboljša načrtovanje, izvajanje in uporabo revizij.
In addition, DG ECHO should improve its audits, in this case among other things by ensuring a better coverage of the implementing organisation level;
Poleg tega mora GD ECHO izboljšati svoje revizije, v tem primeru med drugim tudi z zagotavljanjem boljše pokritosti na ravni izvajalskih organizacij; o
THE SITUATION IN SPECIFIC AREAS o the Commission to improve its management of budget support programmes concerning performance indicators, providing better evidence for these indicators and improving the link between funding and performance;
STANJE NA POSAMEZNIH PODROČJIH da Komisija pri svojem upravljanju programov proračunske podpore izboljša kazalnike uspešnosti, tako da zanje zagotovi boljše dokaze in izboljša povezavo med financiranjem in uspešnostjo; o da je treba nujno sprejeti dodatne ukrepe za odpravo slabosti v upravljanju sredstev EU v Bolgariji.
COHESION: THE AREA MOST AFFECTED BY ERROR1 o further steps to be taken urgently to correct the weaknesses in the management of EU funds in Bulgaria.
KOHEZIJA: PODROČJE, NA KATEREGA SO NAJBOLJ VPLIVALE
Funds to promote economic and social cohesion - 42 billion euro
Sredstva za spodbujanje gospodarske in socialne kohezije - 42 milijard EUR
EU spending on cohesion is planned in multiannual 'programming periods'; payments relating to each programming period continue for at least two years beyond its end.
Poraba EU za kohezijo se načrtuje v večletnih “programskih obdobjih”, plačila za vsako programsko obdobje pa se izvršujejo še vsaj dve leti po njegovem izteku.
The Court's 2007 audit findings relate to payments in respect of the 2000-2006 period, as spending for the 2007-2013 period for 2007 is only in the form of advances.
Revizijske ugotovitve Sodišča za leto 2007 se nanašajo na plačila v zvezi z obdobjem 2000–2006, saj je poraba za obdobje 2007–2013 v letu 2007 samo v obliki predujmov.
For the 2000-2006 period the two biggest Structural Funds are the European Regional Development Fund (ERDF), financing, for example, infrastructure and activities of small and medium-sized companies, and the European Social Fund (ESF), where typical projects concern unemployment and labour market integration.
Za obdobje 2000–2006 sta največja sklada Evropski sklad za regionalni razvoj (ESRR), ki financira, na primer, infrastrukturo in dejavnosti malih in srednjih podjetij, ter Evropski socialni sklad (ESS), za katerega so značilni projekti, povezani z brezposelnostjo in vključevanjem na trg delovne sile.
There is also a Cohesion Fund, which supports the improvement of environment and transport infrastructure in less developed Member States.
Poleg njiju obstaja tudi Kohezijski sklad, ki podpira izboljšanje okoljske in prometne infrastrukture v manj razvitih državah članicah.
EU funding of cohesion takes the form of co-financing, part of the funds being provided by Member States.
EU financira kohezijo s sofinanciranjem, pri čemer del sredstev zagotovijo države članice.
The unit of financing in cohesion is a project, with reimbursement based on a cost declaration by the project promoter.
Enota financiranja na področju kohezije je projekt, povračilo pa temelji na izjavi o stroških, ki jo pripravi nosilec projekta.
The Member States are required to set up control systems which are intended to prevent or detect and correct the incorrect reimbursements of project costs and other irregularities. They establish separate responsible bodies: Managing Authorities for day-to-day checking of project operations; Paying Authorities for certifying project expenditure; Audit Bodies for checking the effective functioning of systems; and Winding-up Bodies for validating the final declaration of project expenditure.
Države članice morajo vzpostaviti kontrolne sisteme, namenjene preprečevanju ali odkrivanju in popravljanju nepravilnih povračil za stroške projektov in drugih nepravilnosti, ter v ta namen ustanovijo ločene pristojne organe: organe upravljanja za tekoče preverjanje projektnih dejavnosti, plačilne organe za potrjevanje odhodkov za projekte, revizijske organe za preverjanje uspešnosti delovanja sistemov in organe za zaključevanje projektov, ki potrjujejo končne izjave o odhodkih projekta.
The complete and detailed audit findings can be found in Chapter 6 of the report.
Celovite in podrobne revizijske ugotovitve so v poglavju 6 poročila.
EXTERNAL AID, DEVELOPMENT, ENLARGEMENT: DIFFICULTIES IN
Zaključek: pomembna stopnja napak
Conclusion: a material level of error
ZUNANJA POMOČ, RAZVOJ IN ŠIRITEV: TEŽAVE PRI
1PREVENTING WEAKNESSES AT THE PROJECT LEVEL
1PREPREČEVANJU SLABOSTI NA RAVNI PROJEKTA
The Court concludes that the reimbursement of expenditure to cohesion projects is affected by a material level of error of legality and/or regularity.
Sodišče je prišlo do zaključka, da pri projektih kohezijskih politik na povračilo odhodkov vpliva pomembna stopnja napak v zvezi z zakonitostjo in pravilnostjo.
It found that the majority of supervisory and control systems, both at Commission and Member State level, are only partially effective in ensuring the legality and regularity of reimbursements of expenditure.
Ugotovilo je, da je večina nadzornih in kontrolnih sistemov na ravni Komisije in držav članic le delno uspešnih pri zagotavljanju zakonitosti in pravilnosti povračil odhodkov.
Funds for development, cooperation and humanitarian aid as well as for enlargement – 6 billion euro
Sredstva za razvoj, sodelovanje in humanitarno pomoč ter za širitev - 6 milijard EUR
Ineligible costs, serious procurement errors and problems with overheads and staff costs
Neupravičeni stroški, resne napake pri javnih naročilih ter težave z režijskimi stroški in stroški za zaposlene
External relations and development spending, which account for about two thirds of expenditure in this policy group, include assistance to and cooperation with other countries generally as well as specific programmes such as food security and the European Instrument for Democracy and Human Rights.
Poraba na področju zunanji odnosi in razvoj, ki predstavlja približno dve tretjini odhodkov v tej skupini politik, zajema pomoč drugim državam in sodelovanje z njimi ter posebne programe, kot so varnost hrane in Evropski instrument za demokracijo in človekove pravice.
The rest of the spending is devoted to enlargement (27 %), i.e. transition and institutionbuilding assistance, and to humanitarian aid.
Preostala poraba je namenjena širitvi (27 %), tj. pomoči pri prehodu in vzpostavljanju institucij, ter humanitarni pomoči.
Most of the expenditure is administered by one of three Commission Directorates-General: the DG for Humanitarian Aid (ECHO), EuropeAid (external relations and development projects) or the DG for Enlargement.
Večino odhodkov upravlja eden od treh generalnih direktoratov Komisije: GD za humanitarno pomoč (ECHO), EuropeAid (zunanji odnosi in razvojni projekti) ali GD za širitev.
In addition to expenditure covered in this section there is also significant spending through the European Development Funds (see the section The 2007 audit opinion - The EDFs).
Poleg odhodkov, ki jih pokriva ta del, se precej porabe izvaja tudi prek Evropskih razvojnih skladov (glej del v zvezi z revizijskim mnenjem o ERS za leto 2007).
Box 5 - Procurement: an example of an error in the European Regional Development Fund
Okvir 5 – Javna naročila: primer napake pri Evropskem skladu za regionalni razvoj
A large part of the expenditure is managed by the Commission's Delegations in the countries in which the EU finances projects.
V državah, kjer EU financira projekte, velik del odhodkov upravljajo delegacije Komisije.
The implementing organisations that carry out the projects may be international organisations and both local and international NGOs as well as government institutions.
Izvajalske organizacije, ki izvajajo projekte, so lahko mednarodne organizacije, lokalne in mednarodne nevladne organizacije ter vladne ustanove.
Part of development aid is given as budget support, where the funds are merged into the budget of the partner country, given certain conditions.
Del razvojne pomoči se dodeljuje v obliki proračunske podpore, kjer se sredstva pod določenimi pogoji vključijo v proračun partnerske države.
The owners of a holiday village failed to hold a public tender for renovation work for which they were receiving subsidies totalling 63 % of the costs, including a 25 % grant from the ERDF.
Lastniki počitniške vasi niso izvedli javnega razpisa za izvedbo obnovitvenih del, za katera so prejemali subvencije v višini 63 % stroškov, vključno s 25-odstotno donacijo ESRR.
As the EU public procurement rules apply to projects by private firms from the level of 50 % of financing with public funds, the breach made the project ineligible for EU support.
Ker se za projekte zasebnih podjetij, pri katerih financiranje z javnimi sredstvi znaša najmanj 50 %, uporabljajo pravila EU o javnih naročilih, je bil zaradi kršitve ta projekt neupravičen do podpore EU.
Conclusion: a material level of error
Sodišče je prišlo do zaključka, da na transakcije, povezane z odhodki v skupini politik zunanja pomoč, razvoj in širitev, vpliva pomembna stopnja napak glede zakonitosti in/ali pravilnosti.
Weaknesses in Member State systems, Commission supervision only partially effective
Po njegovi oceni so nadzorni in kontrolni sistemi samo delno uspešni.
Its assessment of the supervisory and control systems is that they are only partially effective.
Slabosti v sistemih držav članic, Komisijin nadzor samo delno uspešen
Errors concerning eligibility and lack of supporting evidence
Napake v zvezi z upravičenostjo in pomanjkanjem dokazil
The Court identified several weaknesses in the control systems at Member State level.
Sodišče je v kontrolnih sistemih na ravni držav članic ugotovilo več slabosti.
The main weaknesses at the level of the Managing Authorities were insufficient day-to-day checks that costs were real, failure to identify expenditure declarations not supported by appropriate evidence and failure to identify weaknesses in tender procedures.
Glavne slabosti na ravni organov upravljanja so bile, da niso izvajali zadostnih tekočih pregledov dejanskega obstoja odhodkov, da jim ni uspelo odkriti izjav o odhodkih, ki niso imele ustreznih dokazil, in slabosti v razpisnih postopkih.
The Court found eligibility errors such as contracting procedures that were not applied properly and inclusion of expenditure outside the specified implementation period or cost categories.
Sodišče je odkrilo napake v zvezi z upravičenostjo, kot so nepravilno izvedeni postopki za sklepanje pogodb in prijavljanje odhodkov, ki niso nastali v obdobju, določenem za izvajanje projekta, ali ne sodijo v kategorijo upravičenih stroškov.
In other cases the supporting evidence (e.g. invoices, receipts and bank statements) for payments was not provided.
V nekaterih primerih niso bila predložena dokazila za plačila (npr. fakture, potrdila in bančni izpiski).
The key problem at Paying Authority level was failure to identify when Managing Authorities had not carried out the adequate day-to-day checks.
Ključna težava na ravni plačilnih organov je bila, da niso ugotovili, da organi upravljanja niso izvajali ustreznih tekočih pregledov.
The central weakness identified in the Audit Bodies was that not enough assurance had been obtained as to the effective functioning of the control systems, because of insufficient checks.
Osrednja slabost, ugotovljena pri revizijskih organih je bila, da zaradi nezadostnih pregledov ni bilo pridobljeno zadostno zagotovilo o uspešnem delovanju kontrolnih sistemov.
Delegations are still not succeeding in preventing weaknesses at project level
Delegacijam še vedno ne uspeva preprečiti slabosti na ravni projektov
The Commission audits examined by the Court were mostly adequately planned and carried out, but in more than a third of the cases either appropriate corrective action had been taken late or the audit documentation made assessment difficult.
Na splošno je bil Komisijin sistem pregledov njenih lastnih plačil in pogodb uspešen. Vendar so v primeru Bolgarije nacionalni sistemi vsebovali pomembne slabosti.