natgillin/translations-raw huggingface dataset:
— exante certification of beneficiaries’ costing method­ologies,
— predhodno potrjevanje metodologij obračunavanja stro­ škov, ki jih uporabljajo upravičenci,
— expost financial audits of projects, and
— naknadne revizije računovodskih izkazov za projekte in
— implementation of recoveries and financial corrections.
— izvrševanje izterjav in finančnih popravkov.
The most likely error rate estimated by the Court lies between 2 % and 5 %.
Sodišče ocenjuje, da je najverjetnejša stopnja napake med 2 % in 5 %.
In 23 cases, the errors concern the reimbursement of ineligible or inaccurately declared costs in interim and final payments to research projects.
V 23 primerih so se napake nanašale na povračilo neupravičenih ali napačno prijavljenih stroškov v vmesnih in končnih plačilih za raziskovalne projekte.
The principal source of error remains the reim­bursement of overstated personnel and indirect costs.
Glavni vir napak je še vedno povračilo previsoko prijavljenih stroškov dela in posrednih stroškov.
The following two examples illustrate this.
To ponazarjata naslednja dva primera.
Example 1: personnel costs
Primer 1: stroški dela
The Commission agrees with the findings of the Court and the recovery process is ongoing.
Komisija se strinja z ugotovitvami Sodišča; postopek izterjave je v teku.
The Court found that the audited beneficiary reported 17 person-months as input to the Commission, but that the amount it claimed actually equated to 42 person-months of work for the beneficiary.
Sodišče je ugotovilo, da je revidirani upravičenec Komisiji kot vložek prijavil 17 oseb na mesec, vendar je bil znesek, za katerega je upravičenec vložil zahtevek, dejansko enakovreden delu 42 oseb na mesec.
The Court found no evidence to link the additional amount of personnel costs charged to the project.
Sodišče ni našlo dokazov, ki bi utemeljevali dodatni znesek stroškov, zaračunanih za ta projekt.
In addition, the claim included travel costs which had not been incurred in relation to the project.
Poleg tega so bili v zahtevku navedeni potni stroški, ki niso nastali v zvezi s tem projektom.
The error amounted to 73 000 euro or 50 % of declared costs.
Napaka je znašala 73 000 EUR, kar je 50 % prijavljenih stroškov.
Example 2: indirect costs
Primer 2: posredni stroški
According to the standard grant agreement, indirect costs must be actual and necessary for the project, and must be justified by the beneficiary’s accounting system as incurred in direct relationship with the eligible direct costs for the project.
V skladu s standardnim sporazumom o dodelitvi sredstev morajo biti posredni stroški resnični in nujni za projekt, iz računovodskega sistema upravičenca pa mora biti razvidno, da so nastali v neposredni povezavi z upravičenimi neposrednimi stroški projekta.
The Court found that the accounts of the audited beneficiary did not directly link costs to specific projects.
Sodišče je ugotovilo, da v računovodskih izkazih revidiranega upravičenca stroški niso bili neposredno povezani s posameznimi projekti.
Therefore, although the accounts demonstrated that the beneficiary had incurred indirect costs for the project, it was not possible to reconcile the actual amount directly related to the project.
Zato dejanskega zneska, neposredno povezanega s projek- tom, ni bilo mogoče ugotoviti, čeprav je bilo iz računovodskih izkazov razvidno, da je imel upravičenec pri projektu posredne stroške.
Also taking into account identified ineligible direct costs, the Court reported an error of 62 000 euro or 10 % of total declared costs.
Sodišče je upoštevalo tudi ugotovljene neupravičene neposredne stroške in poročalo o napaki v višini 62 000 EUR, kar znaša 10 % vseh prijavljenih stroškov.
The Court found errors, of a similar nature to those which have affected FP6 projects, in six cases.
Sodišče je v šestih primerih odkrilo napake, podobne tistim, ki so vplivale na projekte šestega okvirnega programa.
These included one TEN-T project where public procurement rules had not been properly applied and another TEN-T project where costs outside the scope of the financing decision had been claimed and reimbursed.
Med temi sta bila projekt TEN-T, pri katerem niso bila pravilno uporab­ljena pravila o javnih naročilih, in projekt TEN-T, pri katerem so bili prijavljeni in povrnjeni zahtevki za stroške, ki niso bili predvideni v sklepu o financiranju.
The Court found that the systems were partially effective in ensuring the regularity of trans­actions.
Sodišče je ugotovilo, da so bili sistemi delno uspešni pri zagotavljanju pravilnosti transakcij.
In some cases, the checks may also include verification of individual cost items based on supplementary information, such as invoices or payslips, requested from the beneficiary.
V nekaterih primerih lahko pregledi zajamejo tudi preverjanje posameznih postavk stroškov na podlagi dodatnih informacij, ki se zahtevajo od upravičenca, kot so računi in plačilni listi.
The results of the Court’s testing indicate that the checks generally operate as intended, although in four cases, anomalies in cost declarations which should have been detected, such as incorrect overhead rates, were not detected by the checks.
Rezultati kažejo, da pregledi na splošno delujejo, kot je bilo predvideno, čeprav v štirih primerih odstopanja v izjavah o stroških, ki bi morala biti odkrita, kot so napačne stopnje režijskih stroškov, med pregledi niso bila odkrita.
Audit certification of cost statements under FP6
Revizijsko potrjevanje izjav o stroških v okviru šestega okvir­nega programa
The auditor certifies that he has reasonable assurance that the declared costs meet the eligibility requirements.
Ta revizor potrdi, da ima razumno zagotovilo, da prijavljeni stroški izpol­njujejo zahteve za upravičenost.
A certificate is always required when the EU contribution requested by a partner exceeds 750 000 euro for a specific reporting period.
Potrdilo je obvezno, če partner za določeno obdobje, ki ga pokriva izjava o stroških, zahteva prispevek EU, ki presega 750 000 EUR.
In 13 or 43 % of cases, all of which concerned FP6, the Court found errors in cost statements which had received an unqualified opinion from the certifying auditor before submission for reimbursement.
V 13 transakcijah oziroma 43 % primerov, ki so bile vse povezane s šestim okvirnim programom, je Sodišče našlo napake v izjavah o stroških, za katere je revizor pred predložitvijo za povračilo izdal potrdilo z mnenjem brez pridržka.
This is in line with the findings of last year ( 3 ) and with the observations reported in Chapter 8 ( 4 ), confirming the need to improve the reliability of this control.
) in z opažanji iz poglavja 8 ( 4 ) ter potrjuje, da je treba izboljšati zanesljivost te kontrole.
However, the Commission maintains that this instrument made a substantial contribution to the prevention of errors, resulting in a significant decrease of the error rates in FP6 audits compared with FP5.
Vendar Komisija meni, da je ta instrument pomembno prispeval k preprečevanju napak in so se zaradi njega stopnje napak v revizijah šestega okvirnega programa v primerjavi s petim okvirnim programom občutno znižale.
( 2 ) 27 FP6, 1 FP7, 1 Research Fund for Coal and Steel, 1 MEDIA 2007 Programme.
( 2 ) 27 za šesti okvirni program, 1 za sedmi okvirni program, 1 za Raziskovalni sklad za premog in jeklo, 1 za program MEDIA 2007.
( 3 ) 2008 Annual Report, paragraphs 7.21 to 7.24. ( 4 ) Chapter 8, paragraphs 8.19 and 8.20.
( 3 ) Letno poročilo za leto 2008, odstavki 7.21 do 7.24. ( 4 ) Poglavje 8, odstavka 8.19 in 8.20.
The Commission has taken remedial action in order to improve the quality of the audit certificates in FP7.
Komisija je ustrezno ukrepala, da bi v sedmem okvirnem programu izboljšala kakovost revizijskih potrdil.
FP7 audit certification is based on ‘agreed upon procedures’, which require the certifying auditor to perform pre-defined procedures and report factual findings on that basis.
Revizijsko potrjevanje v sedmem okvirnem programu temelji na „dogovorjenih postopkih“, v skladu s katerimi mora revizor izvesti vnaprej določene postopke in na podlagi tega poročati o dejanskih ugotovitvah.
This approach should lead to a reduction in errors of interpretation of the eligibility rules by the auditors which occurred in FP6.
S tem pristopom naj bi se zmanjšale napake v razlagah pravil za upravičenost s strani revizorjev, do katerih je prihajalo v šestem okvirnem programu.
The Commission will continue assessing the reliability of audit certificates during its own financial audits.
Komisija bo v okviru svojih finančnih revizij še naprej ocenjevala zanesljivost revizijskih potrdil.
See also reply to paragraph 5.49.
Glej tudi odgovor na odstavek 5.49.
In addition, beneficiaries are still required to provide a certificate for the final payment covering all periods if the cumulative requested contribution exceeds 375 000 euro.
Poleg tega morajo upravičenci še vedno predložiti potrdilo za končno plačilo, ki zajema vsa obdobja, če skupni zahtevani prispevek presega 375 000 EUR.
In practical terms, exante certification does reduce the administrative burden for beneficiaries and contributes to substantial costs savings on audit fees.
V praksi predhodno potrjevanje dejansko zmanjša upravno breme za upravičence in prispeva k znatnim prihrankom stroškov za revizijske storitve.
Beneficiaries may receive certification in respect of their methodology for calculating personnel and indirect costs, and for average personnel costs.
Upravičenci lahko prejmejo potrdilo za svoje metodo­logije obračunavanja stroškov dela in posrednih stroškov ter za obračunavanje povprečnih stroškov dela.
See also reply to paragraph 5.36.
Glej tudi odgovor na odstavek 5.36.
Indeed, the criteria do not correspond to common accounting practices in industry (such as the use of average personnel costs by cost centre) and in research organi­sations.
Ta merila dejansko ne ustrezajo splošnim računovodskim praksam v industriji (kot je uporaba povprečnega stroška dela po stroškovnih mestih) in raziskovalnih organizacijah.
The FP7 Rules for Participation authorise average personnel costs as an exception to the general rule of actual costs, providing this is the usual accounting practice of the beneficiary and that the average costs do not differ significantly from the actual costs.
Pravila za sodelovanje v sedmem okvirnem programu dovoljujejo povprečne stroške za osebje kot izjemo od splošnega pravila, ki temelji na dejanskih stroških, pod pogojem, da je to običajna računovodska praksa upravičenca in da povprečni stroški ne odstopajo bistveno od dejanskih stroškov.
The criteria defined by the Commission aim to provide reasonable assurance that the application of a beneficiary’s methodology will not lead to any significant deviation of the average costs reported vis-à-vis the actual costs.
Merila, ki jih je določila Komisija, naj bi dala razumno zagotovilo, da uporaba metodologije upravičenca ne bo povzročila bistvenega odstopanja povprečnih sporočenih stroškov v primerjavi z dejanskimi stroški.
In the view of the Commission, these criteria represent the best possible balance between simplification and accountability concerns within the prevailing regulatory framework.
Komisija meni, da ta merila predsta­vljajo najboljše možno ravnotežje med poenostavitvijo in pomisleki glede odgovornosti znotraj veljavnega regulativnega okvira.
( 6 ) COM(2010) 187 of 24 April 2010 — Simplifying the implemen­tation of the Research Framework Programmes.
( 6 ) COM(2010) 187 z dne 24. aprila 2010 - O poenostavitvi izvajanja raziskovalnih okvirnih programov.
The risks may have increased at this stage, as the number of audit certificates required has been significantly reduced, while the system of exante certification of costing methodologies, which is supposed to largely replace the audit certificates, is not operating as intended.
Na tej stopnji so se tveganja morda še povečala, saj se je močno zmanjšalo število zahtevanih revizijskih potrdil, sistem predhodnega potrjevanja metodologij obračunavanja stroškov, ki naj bi v veliki meri nadomestil revizijska potrdila, pa ne deluje, kot je bilo pred­videno.
However, a Certificate on Financial Statements (CFS) is still required for beneficiaries who have received certification of their costing methodologies, since this only removes the obligation for a beneficiary to submit an intermediate CFS.
Vendar pa se za upravičence, katerih metodologije za obračunavanje stroškov so bile potrjene, še vedno zahteva potrdilo o finančnih izkazih, saj se z navedeno potrditvijo metodologij odpravi le obveznost upravičenca za predložitev vmesnega potrdila o finančnih izkazih.
A CFS must be submitted for the last reporting period if the cumulative requested contribution exceeds 375 000 euro.
Potrdilo o finančnih izkazih je treba predložiti za zadnje obdobje poročanja, če skupni zahtevani prispevek presega 375 000 EUR.
Following the intensive FP6 audit campaigns, many beneficiaries have undergone a learning effect and the Commission expects that beneficiaries are likely to apply improved project cost accounting practices as a result.
Po intenzivnih revizijskih kampanjah v okviru šestega okvirnega programa so številni upravičenci pridobili izkušnje, zato Komisija pričakuje, da bodo uporabili izboljšane prakse za obračunavanje projektnih stroškov.
At the present juncture, it is not possible to conclude that the overall error rate will increase, as the risks identified may be offset by other measures.
Trenutno ni mogoče zaključiti, da se bo skupna stopnja napak povečala, saj opredeljena tveganja lahko ublažijo drugi ukrepi.
The audits are performed by Commission auditors or by external audit firms under the supervision of the Commission.
Revizije izvajajo revizorji Komisije ali zunanja revizijska podjetja pod nadzorom Komisije.
The purpose of expost audits is to detect and correct errors which have not been prevented or detected by earlier controls.
Namen naknadnih revizij je odkriti in popraviti napake, ki jih niso preprečile ali odkrile prejšnje kontrole.
The strategies are intended to assess the regularity of research expenditure and to provide the basis for corrective and recovery action.
Namen strategij je oceniti pravilnost odhodkov za raziskave in zago­toviti osnovo za popravne ukrepe in izterjave.
The number of completed audits increased from 1 084 at the end of 2008 to 1 905 at the end of 2009.
Število končanih revizij se je s 1 084 ob koncu leta 2008 povečalo na 1 905 ob koncu leta 2009.
It is fully aware of the required levels of coordination and is proceeding accordingly.
Zaveda se, kakšna raven koordinacije se pričakuje, in izvaja ustrezne ukrepe.
The intro­duction of new IT tools during 2009 is expected to further promote effective coordination.
Priča­kuje se, da bo uvedba novih informacijskih orodij v letu 2009 še bolj spodbujala uspešno koordinacijo.
The integration of the Research and European Research Council Executive Agencies into the audit activities, together with the division of DG Transport and Energy into two DGs ( 7 ), requires enhanced coordination efforts.
Zaradi vključitve Izva­jalske agencije za raziskave in Izvajalske agencije Evropskega raziskovalnega sveta v revizijske dejavnosti in razdelitve GD za energetiko in promet na dva generalna direktorata ( 7 ) so potrebna še večja prizadevanja za koordinacijo.
( 7 ) Since February 2010, DG TREN has been divided into DG for Mobility and Transport (DG MOVE) and DG Energy.
( 7 ) Februarja 2010 je bil GD TREN razdeljen na GD za mobilnost in promet (GD MOVE) in GD za energetiko.
Graph 5.1 — Implementation of the Commission’s common expost audit strategy (
Diagram 5.1 – Izvajanje Komisijine skupne strategije za naknadne revizije (
) The previously published figures for 2007 and 2008 have been adjusted due to a change in the reporting criteria.
) Že objavljeni podatki za leti 2007 in 2008 so bili prilagojeni zaradi spremenjenih meril za poročanje.
Systems related corrections
Sistemi, povezani z izterjavami in finančnimi popravki
The recovery process in the framework of the implementation of the audit strategy has also been subject to simplification measures ( 3 ) in
Poleg tega se tudi za postopek izterjave v okviru izvajanja revizijske strategije izvajajo ukrepi za poenostavitev ( 3 ), da bi zmanjšali breme za Komisijo in upravičence.
While the Commission considerably increased the amount of ineligible costs recovered during 2009, the outstanding recoverable amounts showed a similar increase and have almost tripled to 31,5 million euro (Graph 5.2).
Čeprav je Komisija v letu 2009 močno povečala znesek izterjanih neupravičenih stroškov, so neizterjani zneski kazali podobno povečanje in so se skoraj potrojili na 31,5 milijona EUR (diagram 5.2).
The performance of the recovery process has progressed significantly in 2009.
Uspešnost postopka izterjave se je v letu 2009 precej izboljšala.
Most financial corrections are implemented by deducting the amount due from the next payment, which is the most cost-effective method of recovery.
Večina finančnih popravkov se izvaja tako, da se dolgovani znesek odšteje od naslednjega plačila, kar je stroškovno najučinkovitejši način izterjave.
Since payments are usually made annually, this leads to a time lag in the recovery process.
Ker se plačila običajno izvršujejo enkrat letno, to povzroča časovni zamik v postopku izterjave.
The increased number of audits has multiplied the number of projects requiring corrections and adjustments.
Zaradi večjega števila revizij se je povečalo tudi število projektov, pri katerih so potrebni popravki in prilagoditve.
_____________ ( 3 ) SEC(2009) 1720 of 15.12.2009.
_____________ ( 3 ) SEC(2009) 1720 z dne 15. decembra 2009.
Graph 5.2 — Implementation of financial corrections following audits (
Diagram 5.2 – Izvajanje finančnih popravkov po revizijah (
During 2009, the Commission took remedial action and all research DGs, with the exception of DG TREN, applied sanctions.
Komisija je v letu 2009 ustrezno ukrepala in vsi generalni direktorati za raziskave, razen GD TREN, so izvedli sankcije.
By the end of 2009, the Commission had imposed penalties in 34 cases, amounting to 514 330 euro.
Do konca leta 2009 je v 34 primerih naložila kazni, ki so skupaj znašale 514 330 EUR.
_____________ ( 8 ) Paragraph 7.39.
_____________ ( 8 ) Odstavek 7.39.
( 9 ) Article 20 of Regulation (EC) No 2321/2002 of the European Parliament and of the Council (OJ L 355, 30.12.2002, p. 23).
( 9 ) Člen 20 Uredbe (ES) št. 2321/2002 Evropskega parlamenta in Sveta (UL L 355, 30.12.2002, str. 23).
The Court found that the Directors-Generals’ declarations and the annual activity reports give a fair assessment of financial management in relation to regularity.
Sodišče je ugotovilo, da izjave generalnih direktorjev in letna poročila o dejavnostih dajejo pošteno oceno finančnega poslovodenja, kar zadeva pravilnost.
This result is in line with the Commission’s own findings.
Ta rezultat se ujema tudi z ugotovitvami Komisije.
On 26 May, the Commission adopted a Communication ( 4 ) proposing a tolerable risk of error level in this range (2 %-5 %).
Komisija je 26. maja sprejela sporočilo ( 4 ), v katerem predlaga raven dopustnega tveganja napake v tem razponu (2 %–5 %).
A DAS error rate around the middle of this range would, in the view of the Commission, be acceptable and justified.
Stopnja napake DAS okrog sredine tega razpona bi bila po mnenju Komisije sprejemljiva in upravičena.
Beyond this level, additional action would be taken to reduce the error rate through increased controls addressing the major causes of error and taking into account the multiannual nature of the expenditure.
Nad to stopnjo pa bi se sprejeli dodatni ukrepi za zmanj­ šanje stopnje napak z okrepljenim nadzorom, namenjenim odpravi glavnih vzrokov za napake ob upoštevanju večletne narave odhodkov.
This rate should cover all Research Framework Programmes.
Ta stopnja naj bi se uporabljala za vse raziskovalne okvirne programe.
This level could be revised in the light of major changes in the control environment that would have an effect on the DAS error rate, in particular simplification actions taking effect in the next framework programme.
Mogoče bi jo bilo revidirati v skladu z večjimi spremembami kontrol­nega okolja, ki bi vplivale na stopnjo napake DAS, zlasti z ukrepi za poenostavitev, ki bodo začeli učinkovati z naslednjim okvirnim programom.
The main source of error in this policy group remains the reimbursement of overstated personnel and indirect costs to research projects.
Glavni vir napak na tem področju politik je še vedno povračilo previ­soko prijavljenih stroškov dela in posrednih stroškov za razi­skovalne projekte.
It underlines that the changes in audit certification requirements have been introduced to simplify and facilitate the participation of the beneficiaries.
Poudarja, da so bile spremembe zahtev za revizijsko potrjevanje uvedene zaradi poenostavitve in lažjega sodelo­vanja upravičencev.
Furthermore, whilst recognising the limited success of the exante methodology certification, the full array of internal controls in place, including the FP7 audit strategy, will ensure the right conditions for sound financial management.
Komisija se zaveda, da je metodologija za predhodno potrjevanje le delno uspešna, vendar pa bo celoten sklop vzpostavljenih notranjih kontrol, vključno z revizijsko strategijo za sedmi okvirni program, zagotovil prave pogoje za dobro finančno poslovodenje.
policy group over the last years, due to the reinforcement of the internal control systems and the changes aimed at simplifying the funding rules for research projects.
politik v zadnjih letih zmanjšala zaradi okrepitve sistemov notranje kontrole in sprememb, namenjenih poenostavitvi pravil za financiranje raziskovalnih projektov.
The Court notes that this trend has continued in 2009.
Sodišče opaža, da se je ta trend v letu 2009 nadaljeval.
However, there is a risk that the positive effect of the changes may not continue under FP7, particularly due to difficulties in implementing the exante certification of beneficiaries’ costing methodologies (see paragraphs 5.20 and 5.36).
Vendar obstaja tveganje, da se pozitiven učinek sprememb pri sedmem okvirnem programu morda ne bo nadaljeval, zlasti zaradi težav pri izvajanju predhodnega potrjevanja metodologij upra­vičencev za obračunavanje stroškov (glej odstavka 5.20 in 5.36).
_____________ ( 4 ) COM(2010) 261 final of 26.5.2010.
_____________ ( 10 ) Odstavek 7.42.
_____________ ( 10 ) Paragraph 7.42.
_____________ ( 4 ) COM(2010) 261 z dne 26. maja 2010.
(a) ensure that the independent auditors who have incorrectly certified cost statements are made aware of the eligibility criteria for declared costs;
(a) poskrbeti, da se neodvisni revizorji, ki so nepravilno potrdili izjave o stroških, seznanijo z merili za upraviče­nost, ki veljajo za prijavljene stroške;
(a) The Commission pursues a policy of actively feeding back findings of expost audits to the beneficiaries in order to ensure - where necessary - improvements in the work of the auditors delivering audit certificates.
(a) Komisija vodi politiko aktivnega sporočanja ugotovitev naknadnih revizij upravičencem, da bi, kadar je potrebno, zagotovila izbolj­ šave pri delu revizorjev, ki izdajajo revizijska potrdila.
To this effect every bene­ficiary is requested in the course of the audit procedure to inform the certifying auditor on material audit findings.
V ta namen mora vsak upravičenec med revizijskim postopkom obvestiti revi­zorja o pomembnih ugotovitvah revizije.
The Commission observes, however, that the main cause of the Court’s observations is not so much the design or concept of the audit certificate but rather the relative complexity of the rules, duly referred to by the Court under paragraph 5.16.
Vendar Komisija opaža, da glavni vzrok za ugotovitve Sodišča ni toliko zasnova ali koncept revizijskega potrdila, ampak prej razmeroma zapletena pravila, na katera se Sodišče ustrezno sklicuje v odstavku 5.16.
This inherent complexity impacts the work performed by the external auditors mandated by beneficiaries to deliver audit certificates.
Ta notranja zapletenost vpliva na delo, ki ga opravljajo zunanji revizorji, pri katerih upravičenci naročijo revizijska potrdila.