natgillin/translations-raw huggingface dataset:
2008 Annual Report, paragraph 11.11:
Letno poročilo za leto 2008, odstavek 11.11:
The Commission’s replies
Odgovori Komisije
The Commission should ensure that new applications will be implemented only when evidence that the results of system testing are satisfactory is obtained.
Komisija bi morala zagotoviti, da se nove aplikacije uvedejo šele po tem, ko bodo prejeti dokazi o zadovo­ljivih rezultatih preizkušanja sistema.
The PMO has already started the tests of the redevelopped modules for the management of individual entitlements.
PMO je že začel preizkušati na novo razvite module za vodenje posameznih pravic.
The extensive test programme elaborated takes into account the lessons drawn from past experience.
V pripravljenem obsežnem programu preiz­kušanja se upoštevajo izkušnje iz preteklosti.
Following the problems encountered, the development of IRIS was stopped.
Po nastalih težavah se je razvoj sistema IRIS ustavil.
Two new projects were launched: one for the management of individual entitlements and one for the management of sickness assurance.
Začela sta se nova projekta, in sicer eden za upravljanje posameznih pravic, drugi pa za upravljanje zdravstve­nega zavarovanja.
During the development of these applications, the calculation of individual rights is based on data introduced manually in the payroll calculation system.
Med razvijanjem teh aplikacij se posa­mezne pravice izračunavajo na podlagi podatkov, ki se ročno vnašajo v sistem za izračunavanje plač.
In June 2008 the Office for Administration and Payment of Individual Entitlements (PMO) implemented a new system called the Individual Rights Information System (IRIS) for the management of staff entitlements, including salaries.
Urad za vodenje in plačevanje posameznih pravic (PMO) je junija 2008 začel izvajati nov sistem za upravljanje pravic uslužbencev, vključno s plačami, in sicer infor­macijski sistem za posamezne pravice (IRIS).
The migration towards IRIS led to numerous problems in the calculation of salaries.
Prehod na sistem IRIS je povzročil številne težave pri izračunavanju plač.
Emergency measures to correct inconsistencies included manual interventions in the payroll calculation system, which were not adequately supervised.
Nujni ukrepi za odpravo neskladnosti so zajemali ročne posege v sistem izračunavanja plač, ki niso bili ustrezno nadzirani.
There was insuf­ficient system testing of IRIS, and the old and the new systems were not run in parallel until evidence that the new system was operating satisfactorily had been obtained.
Sistem IRIS ni bil dovolj preizkušen, hkrati pa se stari in novi sistem nista uporabljala vzpo­redno, dokler ne bi bilo dokazano, da novi sistem deluje zadovoljivo.
Pension scheme for local staff at Commission Delegations
Pokojninski sistem za lokalne uslužbence v delegacijah Komisije radni
2008 Annual Report, paragraph 11.13:
Letno poročilo za leto 2008, odstavek 11.13:
The Commission should take action to adopt rules for the organisation and the management of this scheme.
Komisija bi morala ukrepati in sprejeti pravila za orga­nizacijo in upravljanje tega sistema.
Making the current complementary scheme permanent needs a legal basis.
Za stalno uporabo sedanje dopolnilne sheme je potrebna pravna podlaga.
This requires an amendment of the Conditions of Employment of Other Staff, which the Commission has included in the EEAS proposal to the Council and the Parliament.
Za to je potrebna sprememba pogojev za zaposlitev drugih uslužbencev, ki jo je Komisija vključila v predlog o EEAS, predložen Svetu in Parlamentu.
The Commission agreed to explore how to make this scheme permanent.
Komisija se je strinjala, da mora poiskati načine za zago­tovitev trajnosti tega sistema.
It also confirmed the need for the establishment of a legislative proposal and for the performance of an actuarial study.
Prav tako je potrdila, da je treba pripraviti zakonodajni predlog in izvesti aktuarsko študijo.
Since 1996, the pension scheme for the local staff employed at Commission delegations established by the External Service Directorate of the General Directorate for External Relations has been administered on the basis of provisional rules.
Od leta 1996 se pokojninski sistem za lokalne uslužbence, zaposlene v delegacijah Komisije, ki ga je ustanovil Direk­torat za zunanje službe v Generalnem direktoratu za zunanje odnose, vodi na podlagi začasnih pravil.
These rules fail to address the question of the Commission's responsibility for the safeguarding and the return of the fund's assets, neither do they define the detailed provisions for the settlements of the staff’s rights.
V teh pravilih ni obravnavano vprašanje odgovornosti Komisije za varovanje in povračilo premoženja sklada, niti niso opredeljene podrobne določbe za izplačila pravic uslužbe­ncev.
Financial information on the general budget
Finančne informacije o splošnem proračunu
Budgetary principles laid down in the Treaties and the Financial Regulation
Proračunska načela, določena v pogodbah in Finančni uredbi
Content and structure of the budget
Vsebina in sestava proračuna
Financing of the budget (budgetary revenue)
Financiranje proračuna (proračunski prihodki)
Types of budget appropriation
Vrste odobrenih proračunskih sredstev
The consolidated statements on budgetary implementation and determination of the balance of the financial year
Konsolidirani izkazi o izvrševanju proračuna in določitev salda proračunskega leta
Presentation of the accounts
Predstavitev računovodskih izkazov
Discharge and followup
Razrešnica in nadaljnje ukrepanje
Sources of financial data
Viri finančnih podatkov
Monetary unit
Denarna enota
The budget comprises the expenditure of the European Union. It also includes administrative expenditure on cooperation in the fields of ‘justice and home affairs’ and the common foreign and security policy, as well as all other expenditure that the Council considers should be borne by the budget for the purpose of implementing these policies.
Proračun zajema odhodke Evropske unije ter upravne odhodke za sodelovanje na področju „pravosodja in notranjih zadev“, skupne zunanje in varnostne politike ter vse druge odhodke, za katere Svet EU meni, da jih je treba pri izvajanju teh politik financirati iz proračuna.
The budget is governed by the financial provisions of the Treaties ( 1 ) ( 2 ) (Articles 310 to 325 TFEU) and 106a EAEC and by the financial regulations ( 3). ).
Izvrševanje proračuna določajo finančne določbe Pogodb ( 1 ) ( 2 ) (členi 310 do 325 PDEU) in člen 106a ESAE ter finančne uredbe ( 3). ).
BUDGETARY PRINCIPLES LAID DOWN IN THE TREATIES AND THE FINANCIAL REGULATION
PRORAČUNSKA NAČELA, DOLOČENA V POGODBAH IN FINANČNI UREDBI
All items of European Union revenue and expenditure are to be included in a single budget (unity and accuracy).
Vsi prihodki in odhodki Evropske unije so navedeni v enotnem proračunu (načelo enotnosti in točnosti).
The budget is authorised for one financial year only (annuality).
Proračun se odobri le za eno proračunsko leto (načelo enoletnosti).
Budgetary revenue and expenditure must balance (equi­librium).
Prihodki proračuna morajo biti enaki odhodkom proračuna (načelo ravnotežja).
The accounts are established, implemented and presented in euro (unit of account).
Računovodski izkazi se pripravijo, izvršujejo in predstavijo v EUR (načelo obračunske enote).
Revenue is to be used without distinction to finance all expenditure and, like the expenditure, is to be entered in full in the budget and subsequently in the financial statements without any adjustment of one item against another (universality).
Prihodki se brez razlikovanja uporabljajo za pokrivanje vseh odhodkov ter se v proračunu in nato v računovodskih izkazih, tako kot odhodki, izkazujejo v celoti brez neto izravnave (načelo univerzalnosti).
The appro­priations are earmarked for specific purposes by title and chapter; the chapters are further subdivided into articles and items (specification).
Proračunska sredstva so namenjena za posebne namene po naslovih in poglavjih; poglavja pa se naprej delijo na člene in postavke (načelo specifikacije).
The budgetary appropriations are to be used in accordance with the principles of economy, efficiency and effectiveness (sound financial management).
Proračunska sredstva se porabljajo v skladu z načeli gospodarnosti, učinkovitosti in uspešnosti (načelo dobrega finančnega poslovodenja).
The budget is established and implemented and the accounts are presented in observance of the principle of transparency (transparency).
Proračun se pripravi in izvršuje v skladu z načelom preglednosti, prav tako se v skladu z načelom preglednosti predstavijo računovodski izkazi (načelo preglednosti).
There are some exceptions to these general principles.
Vendar pa je pri teh splošnih načelih tudi nekaj izjem.
CONTENT AND STRUCTURE OF THE BUDGET
VSEBINA IN SESTAVA PRORAČUNA
The budget consists of a ‘Summary statement of revenue and expenditure’ and sections divided into ‘Statements of revenue and expenditure’ for each institution.
Proračun je sestavljen iz „Povzetka izkaza prihodkov in odhodkov“ in oddelkov, razdeljenih na „Izkaze prihodkov in odhodkov“ za vsako posamezno institucijo.
The nine sections are: (I) Parliament; (II) Council; (III) Commission; (IV) Court of Justice; (V) Court of Auditors; (VI) Economic and Social Committee; (VII) Committee of the Regions; (VIII) European Ombudsman and (IX) European Data-protection Supervisor.
Proračun ima devet oddelkov: (I) Parlament; (II) Svet; (III) Komisija, (IV) Sodišče Evropskih skupnosti; (V) Računsko sodišče; (VI) Ekonomsko-socialni odbor; (VII) Odbor regij; (VIII) Varuh človekovih pravic in (IX) Evropski nadzornik za varstvo osebnih podatkov.
Within each section, items of revenue and expenditure are classified under budget headings (titles, chapters, articles and, where applicable, items) according to their type or the use to which they are to be applied.
V vsakem oddelku so prihodki in odhodki razvrščeni po proračunskih postavkah (naslovi, poglavja, členi in, kjer je ustrezno, postavke) v skladu z njihovo vrsto ali namenom.
FINANCING OF THE BUDGET (BUDGETARY REVENUE)
FINANCIRANJE PRORAČUNA (PRORAČUNSKI PRIHODKI)
The budget is mainly financed from the European Union own resources: GNI-based own resources; own resources accruing from VAT; customs duties; agricultural duties and sugar and isoglucose levies ( 4 ).
Proračun se financira predvsem iz lastnih sredstev Evropske unije: lastnih sredstev iz naslova BND in DDV, carin, kmetijskih dajatev ter prelevmanov za sladkor in izoglukozo ( 4 ).
Besides own resources, there are other items of revenue (see Diagram I).
Poleg lastnih sredstev obstajajo še drugi viri prihodkov (glej diagram I).
TYPES OF BUDGET APPROPRIATION
VRSTE ODOBRENIH PRORAČUNSKIH SREDSTEV
To cover estimated expenditure, the following types of budget appropriation are distinguished in the budget:
V proračunu sta za pokrivanje predvidenih odhodkov določeni naslednji vrsti odobrenih sredstev:
(a) differentiated appropriations (DA) are used to finance multiannual activities in certain budgetary areas.
(a) diferencirana sredstva (DS) so namenjena financiranju večletnih dejavnosti na nekaterih proračunskih področjih.
They comprise commitment appropriations (CA) and payment appropriations (PA):
Sestavljajo jih odobritve za prevzem obveznosti (OO) in odobritve plačil (OP):
— commitment appropriations make it possible to enter into legal obligations during the financial year for activities whose implementation extends over several financial years;
— odobritve za prevzem obveznosti omogočajo sprejemanje pravnih obveznosti v proračunskem letu za tiste dejavnosti, ki se izvajajo v več proračunskih letih,
— payment appropriations make it possible to cover expenditure arising from commitments entered into during current and preceding financial years;
— odobritve plačil omogočajo pokrivanje odhodkov, ki izhajajo iz obveznosti, sprejetih v tekočem in prejšnjih proračunskih letih;
( 1 ) Treaty of Rome (25 March 1957): Treaty on the functioning of the European Union (TFEU). ( 2 ) Treaty of Rome (25 March 1957): Treaty establishing the European Atomic Energy Community (EAEC).
( 1 ) Rimska pogodba (25. marec 1957): Pogodba o delovanju Evropske unije (PDEU). ( 2 ) Rimska pogodba (25. marec 1957): Pogodba o ustanovitvi Evropske skupnosti za atomsko energijo (ESAE).
( 3 ) Mainly the Financial Regulation (FINREG) of 25 June 2002 (OJ L 248, 16.9.2002, p.
( 3 ) Predvsem Finančna uredba (FINUR) z dne 25. junija 2002 (UL L 248, 16.9.2002, str.
1). ( 4 ) Principal legal acts relating to own resources: Council Decision 2007/436/EC, Euratom (OJ L 163, 23.6.2007, p.
1). ( 4 ) Glavni pravni akti v zvezi z lastnimi sredstvi: Sklep Sveta 2007/436/ES, Euratom (UL L 163, 23.6.2007, str. 17); Sklep Sveta
(b) non-differentiated appropriations (NDA) make it possible to ensure the commitment and payment of expenditure relating to annual activities during each financial year.
(b) nediferencirana sredstva (NDS) omogočajo prevzemanje in plačevanje odhodkov za letne dejavnosti v vsakem proračunskem letu.
It is thus important to establish the following two totals for each financial year:
Zaradi tega je treba za vsako proračunsko leto določiti naslednja dva skupna zneska:
(a) the total of appropriations for commitments (AFC) ( 5 ) = non-differentiated appropriations (NDA) + commitment appropriations (CA) ( 5 );
(a) skupna odobrena sredstva za prevzem obveznosti (OSO) ( 5 ) = nediferencirana sredstva (NDS) + odobritve za prevzem obveznosti (OO) ( 5 );
(b) the total of appropriations for payments (AFP) ( 5 ) = non-differentiated appropriations (NDA) + payment appro­priations (PA) ( 5 ).
) = nediferencirana sredstva (NDS) + odobritve plačil (OP) (
Revenue raised in the budget is intended to cover the total appropriations for payments.
Prihodki, zbrani v proračunu, so namenjeni pokritju skupnih odobrenih sredstev za plačila.
Commitment appropriations do not need to be covered by revenue.
Odobritev za prevzem obveznosti ni treba pokriti s prihodki.
The following simplified presentation (with illustrative amounts) shows the impact of these types of appropriations in each budget year.
Naslednji poenostavljen prikaz (z izmišljenimi zneski) kaže vpliv obeh vrst sredstev v vsakem proračunskem letu.
( 5 ) It is important to note the differences between ‘appropriations for commitments’ and ‘commitment appropriations’ and between ‘appropriations for payments’ and ‘payment appropriations’.
( 5 ) Pomembno je razlikovati med „odobrenimi sredstvi za prevzem obveznosti“ in „odobritvami za prevzem obveznosti“ ter med „odob­renimi sredstvi za plačila“ in „odobritvami plačil“.
The two terms ‘commitment appropriations’ and ‘payment appropriations’ are used exclusively in the context of differentiated appropriations.
Izraza „odobritve za prevzem obveznosti“ in „odobritve plačil“ se uporabljata samo v zvezi z diferenciranimi sredstvi.
The Commission implements the budget on its own responsibility in accordance with the Financial Regulation and within the limits of the allotted appropriations; it also confers upon the other institutions the requisite powers for the imple­mentation of the sections of the budget relating to them ( 6 ).
Komisija, ki je odgovorna za izvrševanje proračuna, ga izvršuje v skladu s Finančno uredbo in v mejah dodeljenih proračunskih sredstev; hkrati pa na druge institucije prenese potrebna pooblastila za izvrševanje tistih oddelkov proračuna, ki se nanašajo nanje ( 6 ).
The Financial Regulation lays down the implementation procedures and, in particular, the responsibilities of the authorising officers, accounting officers, administrators of imprest accounts and internal auditors of the institutions.
Finančna uredba določa postopke za izvrševanje proračuna in zlasti odgovornosti odredbodajalcev, računovodij, vodij blagajne predplačil in notranjih revizorjev v institucijah.
In the two largest areas of expenditure (EAGF and Cohesion) the management of European Union funds is shared with the Member States.
Na dveh največjih področjih odhodkov (EKJS in kohezija) je upravljanje s sredstvi Evropske unije deljeno z državami članicami.
The estimated revenue is entered in the budget subject to changes deriving from amending budgets.
Ocenjeni prihodki se vnesejo v proračun in so lahko predmet sprememb, ki izhajajo iz sprememb proračuna.
The budgetary implementation of revenue consists of establishing the entitlements and recovering the revenue due to the European Union (own resources and other revenue).
Izvrševanje proračunskih prihodkov pomeni, da je treba ugotoviti, do kakšnih prihodkov je upravičena Evropska unija, in jih zbrati (lastna sredstva in drugi prihodki).
It is governed by certain special provisions ( 7 ).
To urejajo nekatere posebne določbe ( 7 ).
The actual revenue of a financial year is defined as the total of sums collected against entitlements established during the current financial year and sums collected against entitlements still to be recovered from previous financial years.
Dejanski prihodki proračunskega leta so opredeljeni kot skupna vsota zneskov, zbranih glede na pravice, določene za tekoče proračunsko leto, in neizterjanih zneskov iz naslova pravic za prejšnja proračunska leta.
The estimated expenditure is entered in the budget.
Ocenjeni odhodki se vnesejo v proračun.
The budgetary implementation of expenditure, i.e. the evolution and utilisation of appropriations, may be summarised as follows:
Proračunsko izvrševanje odhodkov, se pravi razvoj in poraba odobrenih proračunskih sredstev, poteka po naslednjem postopku:
(i) evolution of appropriations: the total appropriations for commitments available in a financial year are made up as follows: initial budget (NDA and CA) + amending budgets + assigned revenue + transfers + commitment appropriations carried over from the preceding financial year + non-automatic carry-overs from the preceding financial year not yet committed + released commitment appropriations from preceding financial years which have been made available again;
(i) razvoj proračunskih sredstev: skupna odobrena sredstva za prevzem obveznosti, ki so na voljo v proračunskem letu, sestavljajo: prvotni proračun (NDS in OO) + spremembe proračuna + namenski prejemki + transferji + odobritve za prevzem obveznosti, prenesene iz preteklega proračunskega leta + neavtomatski prenosi iz predhodnega proračunskega leta, za katere obveznosti še niso bile prevzete + sproščene odobritve za prevzem obveznosti iz preteklih proračunskih let, ki so znova na voljo;
(ii) utilisation of appropriations: the final appropriations for commitments are available in the financial year for use in the form of commitments entered into (appropriations for commitments utilised = amount of commitments entered into);
(ii) poraba proračunskih sredstev: končna odobrena sredstva za prevzem obveznosti so v danem proračunskem letu na voljo za uporabo v obliki prevzetih obveznosti (porabljena odobrena sredstva za prevzem obveznosti = znesek prevzetih obveznosti);
(iii) carry-overs of appropriations from one financial year to the next financial year: appropriations belonging to the financial year which have not been utilised may be carried over to the next financial year following a decision by the institution concerned.
(iii) prenosi odobrenih proračunskih sredstev iz enega proračunskega leta v naslednjega: sredstva, ki niso bila porabljena v proračunskem letu, v katerem so bila odobrena, se lahko s sklepom zadevne institucije prenesejo v naslednje proračunsko leto.
Appropriations available as assigned revenue are automatically carried over;
Proračunska sredstva, ki so na voljo kot namenski prejemki, se avtomatsko prenesejo;
(iv) cancellation of appropriations: the balance is cancelled;
(iv) razveljavitev odobrenih proračunskih sredstev: saldo se razveljavi;
(b) appropriations for payments:
(b) odobrena sredstva za plačila:
(i) evolution of appropriations: the total appropriations for payments available in a financial year are made up as follows: initial budget (NDA and PA) + amending budgets + assigned revenue + transfers + appropriations carried over from the previous financial year in the form of automatic carry-overs or non-automatic carry-overs;
(i) razvoj proračunskih sredstev: skupna odobrena sredstva za plačila, ki so na voljo v proračunskem letu, sestavljajo: prvotni proračun (NDS in OP) + spremembe proračuna + namenski prejemki + transferji + proračunska sredstva, prenesena iz prejšnjega proračunskega leta v obliki avtomatskih ali neavtomatskih prenosov;
(ii) utilisation of appropriations of the financial year: the appropriations for payments of the financial year are available in the financial year for use as payments.
(ii) poraba proračunskih sredstev v danem proračunskem letu: odobrena sredstva za plačila v proračunskem letu so v istem letu na voljo za plačila.
They do not include appropriations carried over from the previous financial year (utilised appropriations for payments = amount of payments made against the appropriations of the financial year);
Ne zajemajo proračunskih sredstev, prenesenih iz preteklega proračunskega leta (porab­ljena proračunska sredstva za plačila = višina plačil, izvedenih iz proračunskih sredstev za proračunsko leto);
(iii) carry-overs of appropriations from one financial year to the next financial year: unutilised appropriations of the financial year may be carried over to the next financial year following a decision by the institution concerned.
(iii) prenosi odobrenih proračunskih sredstev iz enega proračunskega leta v naslednjega: proračunska sredstva, ki v proračun­skem letu niso bila porabljena, se lahko po sklepu zadevne institucije prenesejo v naslednje proračunsko leto.
Appro­priations available as assigned revenue are automatically carried over;
Proračunska sredstva, ki so na voljo kot namenski prejemki, se avtomatsko prenesejo;
( 6 ) See Articles 317 TFEU, 106a EAEC and 50 of the FINREG. ( 7 ) See Articles 69 to 74 of the FINREG and Regulation (EC, Euratom) No 1150/2000.
( 6 ) Glej člen 317 PDEU, člen 106a ESAE in člen 50 FINUR. ( 7 ) Glej člene 69 do 74 FINUR in Uredbo (ES, Euratom) št. 1150/2000.
(v) total payments during the financial year: payments against appropriations for payments of the financial year + payments against appropriations for payments carried over from the preceding financial year;
(v) vsa plačila v proračunskem letu: plačila iz odobrenih sredstev za plačila v proračunskem letu + plačila iz odobrenih sredstev za plačila, prenesenih iz preteklega proračunskega leta;
(vi) actual expenditure charged to a financial year: expenditure in the consolidated statements on budgetary implemen­tation (see paragraph 7.4) = payments against appropriations for payments of the financial year + appropriations for payments of the financial year carried over to the following financial year.
(vi) dejanski odhodki v proračunskem letu: odhodki v konsolidiranih izkazih o izvrševanju proračuna (glej odstavek 7.4) = plačila iz odobrenih sredstev za plačila v proračunskem letu + odobrena sredstva za plačila v proračunskem letu, ki se prenesejo v naslednje proračunsko leto.
The consolidated statements on budgetary implementation are drawn up after the closure of each financial year.
Konsolidirani izkazi o izvrševanju proračuna se sestavijo po zaključku vsakega proračunskega leta.
They determine the balance of the year, which is entered in the budget of the next financial year through an amending budget.
V njih se opredeli saldo leta, ki se nato s spremembo proračuna vnese v proračun za naslednje proračunsko leto.
PRESENTATION OF THE ACCOUNTS
PREDSTAVITEV RAČUNOVODSKIH IZKAZOV
The accounts for a given financial year are forwarded to the Parliament, the Council and the Court of Auditors; these accounts comprise financial statements and statements on budgetary implementation, together with a report on the budgetary and financial management.
Izkazi za dano proračunsko leto se pošljejo Parlamentu, Svetu in Računskemu sodišču, zajemajo pa računovodske izkaze in izkaze o izvrševanju proračuna ter poročilo o proračunskem in finančnem upravljanju.