natgillin/translations-raw huggingface dataset:
Under shared management, implementation tasks are delegated to Member States, under decentralised management to third countries and under indirect centralised management to other bodies.
Pri deljenem upravljanju so izvajalske naloge prenesene na države članice, pri decentraliziranem upravljanju na tretje države, pri posrednem centraliziranem upravljanju pa na druge organe.
In the case of joint management, implementation tasks are shared between the Commission and international organisations (Article 53 to 57 of the Financial Regulation).
Pri skupnem upravljanju si izvajalske naloge delijo Komisija in mednarodne organizacije (členi 53 do 57 finančne uredbe).
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, izvajanje in vzdrževanje uspešne in učinkovite notranje kontrole, vključno z ustreznim nadzorom in primernimi ukrepi za preprečevanje nepravilnosti in goljufij ter po potrebi tudi s pravnimi 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 European Union (Article 317 of the TFEU).
Ne glede na uporabljen način izvrševanja proračuna, je za zakonitost in pravilnost transakcij, povezanih z računovodskimi izkazi Evropske unije, odgovorna Komisija (člen 317 PDEU).
( 1 ) The ‘Consolidated Financial Statements’ comprise the balance sheet, the economic outturn account, the cash flow table, the statement of changes in net assets and a summary of significant accounting policies and other explanatory notes (including segment reporting).
( 1 ) Konsolidirani računovodski izkazi zajemajo bilanco stanja, izkaz poslovnega izida, izkaz denarnih tokov, izkaz sprememb neto sredstev, povzetek pomembnih računovodskih metod in druga pojasnila (skupaj s poročanjem po segmentih).
( 2 ) The ‘Consolidated Reports on Implementation of the Budget’ comprise the consolidated reports on implementation of the budget and a summary of budgetary principles and other explanatory notes.
( 2 ) Konsolidirana poročila o izvrševanju proračuna zajemajo konsolidirana poročila o izvrševanju proračuna ter povzetek proračunskih načel in druga pojasnila.
( 3 ) At the level of the European Institutions and bodies management includes the Members of the Institutions, Directors of the Agencies, Auth­orising Officers by delegation and sub-delegation, Accounting Officers and the leading staff of financial, audit or control units. At the level of
( 3 ) Na ravni institucij in organov EU v vodstvo sodijo člani institucij, direktorji agencij, odredbodajalci na podlagi prenosa in nadaljnjega prenosa, računovodje in vodstveno osebje v oddelkih za finance, revizijo ali kontrolo.
Member and Beneficiary States, management includes Authorising Officers, Accounting Officers and the leading staff of paying authorities, certifying bodies and implementing agencies.
Na ravni držav članic in držav upravičenk v vodstvo sodijo odredbodajalci, računovodje ter vodstveno osebje v plačilnih organih, organih za potrjevanje in izvajalskih agencijah.
( 4 ) The accounting rules adopted by the Commission's 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
( 4 ) Računovodska pravila, ki jih je sprejel računovodja Komisije, 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 standardov računovodskega poročanja (MSRP), ki jih je izdal Upravni odbor za mednarodne računovodske standarde.
Reporting Standards (IFRS) issued by the International Accounting Standards Board. In accordance with the Financial Regulation, the ‘Consolidated Financial Statements’ for the 2009 financial year are prepared (as they have been since the 2005 financial year) on the basis of these accounting rules adopted by the Commission's accounting officer, which adapt accruals based accounting principles to the specific environment of the European Union, while the ‘Consolidated Reports on Implementation of the Budget’ continue to be primarily based on cash movements.
V skladu s finančno uredbo so konsolidirani računovodski izkazi za proračunsko leto 2009 (tako kot za vsa leta po proračunskem letu 2005) pripravljeni na podlagi teh računovodskih pravil, ki jih je sprejel računovodja Komisije in s katerimi se načela računovodstva na podlagi nastanka poslovnega dogodka prilagodijo posebnemu okolju Evropske unije, medtem ko konsolidirana poročila o izvrševanju proračuna še naprej temeljijo predvsem na gotovinskih premikih.
( 5 ) Before the adoption of the Annual Accounts by the institutions, the different accounting officers sign them off, thereby certifying that they have a reasonable assurance that the accounts present a true and fair view of the financial situation of the institution (Article 61 of the Financial
( 5 ) Preden institucije sprejmejo letne računovodske izkaze, jih podpišejo njihovi računovodje, ki s tem potrdijo, da imajo razumno zagotovilo, da izkazi predstavljajo resnično in pošteno sliko finančnega stanja institucije (člen 61 finančne uredbe).
( 6 ) The Annual Accounts of the bodies are drawn up by the respective directors and sent to the Commission’s accounting officer together with the opinion of the management board concerned.
( 6 ) Letne računovodske izkaze organov pripravijo njihovi direktorji in jih pošljejo računovodji Komisije skupaj z mnenjem zadevnega upravnega odbora.
In addition, the respective accounting officers sign them off, thereby certifying that they have a reasonable assurance that the accounts present a true and fair view of the financial situation of the bodies (Article 61 of the Financial Regulation).
Poleg tega jih podpišejo njihovi računovodje, ki s tem potrdijo, da imajo razumno zagotovilo, da izkazi predstavljajo resnično in pošteno sliko finančnega stanja organov (člen 61 finančne uredbe).
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 regularity of the transactions.
Naloga Sodišča je, da na podlagi svoje revizije Evropskemu parlamentu in Svetu predloži izjavo o zanesljivosti računo­vodskih izkazov ter o zakonitosti in pravilnosti z njimi povezanih transakcij.
The Court conducted its audit in accordance with the IFAC International Standards on Auditing and Codes of Ethics and the INTOSAI International Standards of Supreme Audit Institutions, in so far as these are applicable in the European Union context.
Sodišče je revizijo izvedlo v skladu z medna­rodnimi standardi revidiranja in etičnim kodeksom MZRS ter mednarodnimi standardi za vrhovne revizijske institucije INTOSAI, kadar je te mogoče uporabljati v kontekstu Evropske unije.
These standards require that the Court plans and performs the audit to obtain reasonable assurance whether the ‘Annual Accounts of the European Union’ are free from material misstatement and the transactions underlying them are legal and regular.
Ti standardi določajo, da mora Sodišče revizijo načrtovati in opraviti tako, da pridobi razumno zagotovilo, da v letnih računovodskih izkazih Evropske unije ni pomembnih napačnih navedb in da so z njimi povezane transakcije zakonite in pravilne.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated accounts and the legality and the regularity of the transactions underlying them.
Revizijsko delo Sodišča zajema izvajanje postopkov za pridobitev revizijskih dokazov o zneskih in razkritjih v računo­vodskih izkazih ter o zakonitosti in pravilnosti z njimi povezanih transakcij.
The procedures are selected based on the auditor’s judgment, including an assessment of the risks of material misstatement of the consolidated accounts and of material noncompliance of the underlying transactions with the requirements of the legal framework of the European Union, whether due to fraud or error.
Postopki so izbrani na podlagi presoje revizorja, ki zajema oceno tveganja pomembnih napačnih navedb v konsolidiranih računovodskih izkazih in oceno tveganja pomembnih neskladnosti z izkazi povezanih transakcij z zahtevami pravnega okvira Evropske unije, ne glede na to, ali so te posledica goljufije ali napake.
In assessing those risks, the auditor considers internal control relevant to the preparation and fair presentation of the consolidated accounts, and supervisory and control systems implemented to ensure legality and regularity of underlying transactions, in order to design audit procedures that are appropriate in the circumstances.
Revizor pri ocenjevanju teh tveganj upošteva notranjo kontrolo, povezano s pripravo in pošteno pred­stavitvijo končnih konsolidiranih računovodskih izkazov, ter nadzorne in kontrolne sisteme, ki se izvajajo za zagotavljanje zakonitosti in pravilnosti z izkazi povezanih transakcij, da oblikuje revizijske postopke, ki so primerni glede na okoliščine.
An audit also includes evaluating the appropriateness of accounting policies used and reasonableness of accounting estimates made, as well as evaluating the overall presentation of the consolidated accounts and the annual activity reports.
Pri reviziji se ovrednotijo tudi primernost uporabljenih računovodskih politik in razumnost izdelanih računovodskih ocen ter skupna predstavitev končnih konsolidiranih računovodskih izkazov in letnih poročil o dejavnostih.
For traditional own resources, the Court examines the accounts of the customs authorities and analyses the flow of duties under custom surveillance until the amounts are recorded in the final accounts and received by the Commission.
Pri tradicionalnih lastnih sredstvih Sodišče preuči računovodske izkaze carinskih organov in analizira tok dajatev pod carinskim nadzorom do trenutka, ko so zneski evidentirani v končne računovodske izkaze in jih je Komisija prejela.
The Court considers that the audit evidence obtained is sufficient and appropriate to provide a basis for its statement of assurance.
Sodišče meni, da so pridobljeni revizijski dokazi zadostni in ustrezni, da zagotovijo osnovo za njegovo izjavo o zanesljivosti.
In the Court’s opinion, the ‘Annual Accounts of the European Union’ present fairly, in all material respects ( 7 ), the financial position of the Union as of 31 December 2009, and the results of their operations and cash flows for the year then ended, in accordance with the provisions of the Financial Regulation and the accounting rules adopted by the Commission’s accounting officer.
Sodišče meni, da letni računovodski izkazi Evropske unije v vseh pomembnih vidikih pošteno predstavljajo ( 7 ) finančno stanje Unije na dan 31. decembra 2009 ter rezultate njenih dejavnosti in denarne tokove za leto, ki se je takrat končalo, v skladu z določbami finančne uredbe in računovodskimi pravili, ki jih je sprejel računovodja Komisije.
Without calling into question the opinion expressed in paragraph VII, the Court notes that weaknesses in the accounting systems of certain Directorates-General of the Commission (in particular accounting for prefinancing and the related cut-off as well as for invoices/cost claims) still need to be resolved.
Ne da bi bilo zato vprašljivo mnenje iz odstavka VII, Sodišče opaža, da je še vedno treba odpraviti slabosti v računovodskih sistemih določenih generalnih direktoratov Komisije (zlasti računovodstvo za predfinanciranje in s tem pove­zano ločitev proračunskih let ter za fakture/izjave o stroških).
In the Court’s opinion, ‘Revenue’, commitments for all policy groups and payments underlying the accounts for the policy groups ‘Economic and financial affairs’ and ‘Administrative and other expenditure’ for the year ended 31 December 2009 in all material respects are legal and regular.
Po mnenju Sodišča so prihodki, prevzete obveznosti za vse skupine politik in plačila, povezana z izkazi za skupini politik gospodarske in finančne zadeve ter upravni in drugi odhodki, za leto, ki se je končalo 31. decembra 2009, v vseh pomembnih vidikih zakoniti in pravilni.
( 7 ) According to the International Standard on Auditing 700 ‘Forming an opinion and reporting on financial statements’ (ISA 700, paragraph 35), the terms ‘present fairly, in all material aspects’ or ‘give a true and fair view’ are equivalent.
( 7 ) V skladu z mednarodnih standardom revidiranja 700 „oblikovanje mnenja in poročanje o računovodskih izkazih“ (MSR 700, odstavek 35) sta izraza „v vseh pomembnih pogledih pošteno predstavljajo“ ali „so resničen in pošten prikaz“ enakovredna.
The supervisory and control systems are partially effective in preventing or detecting and correcting the reimbursement of overstated or ineligible costs.
Nadzorni in kontrolni sistemi so delno uspešni pri preprečevanju ali odkrivanju in popravljanju povračil previsoko prijavljenih ali neupravičenih stroškov.
OVERVIEW OF FINDINGS
PREGLED UGOTOVITEV
The Treaty also authorises the Court to supplement this statement with specific assessments of each major area of EU activity.
Pogodba Sodišče tudi pooblašča, da jo dopolni s posebnimi ocenami o vseh glavnih področjih dejavnosti EU.
The accounts comprise the ‘consolidated financial statements’ — covering, in particular, the balance sheet setting out the assets and liabilities at the end of the year as well as the economic outturn account — and the ‘consolidated reports on the implementation of the budget’ — covering the revenue and expenditure for the year.
Računovodski izkazi zajemajo „konsolidirane računo­vodske izkaze“, ki vsebujejo zlasti bilanco stanja, v kateri so navedena sredstva in obveznosti ob koncu leta, in izkaz poslovnega izida, ter „konsolidirana poročila o izvrševanju proračuna“, v katerih so navedeni prihodki in odhodki za dano leto.
However, the Court draws attention to the following matters which were also reported in 2008 and previous years:
Vendar opozarja na naslednje zadeve, o katerih je poročalo že leta 2008 in predtem:
— missing or incomplete representations by Accounting Officers for certain organisations whose accounts are consolidated with those of the Commission (see paragraph 1.8);
— manjkajoče ali nepopolne predstavitve računovodij za nekatere organizacije, katerih računovodski izkazi se konsolidirajo s Komisijinimi (glej odstavek 1.8),
— the local financial management systems identified by the Commission’s Accounting Officer (see paragraphs 1.9 and 1.10);
— lokalni sistemi za finančno poslovodenje, ki jih je ugotovil računovodja Komisije (glej odstavka 1.9 in 1.10),
— the treatment of prefinancing and accounts payable during the year and in the cut-off procedure (see paragraphs 1.11 to 1.13);
— obravnavanje predfinanciranja in kratkoročnih dolgov ob koncu leta in v postopku ločitve proračunskih let (glej odstavke 1.11 do 1.13),
— the disclosures concerning recoveries following irregu­larities (see paragraphs 1.14 to 1.19).
— razkritja glede izterjav po nepravilnostih (glej odstavke 1.14 do 1.19).
— The Commission has made progress in this area and would highlight the improvements made to these disclosures in the 2009 accounts.
— Komisija je dosegla napredek na tem področju in želi izpostaviti izboljšave v zvezi s temi razkritji v letnih računovodskih izkazih za leto 2009.
Note 6 has been improved and enlarged so as to provide more comprehensive information on all aspects of the recoveries process.
Pojasnilo 6 je bilo izboljšano in razširjeno, tako da zdaj zagotavlja obsežnejše informacije o vseh vidikih postopka izterjave.
( 8 ) Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the
( 8 ) Uredba Sveta (ES, Euratom) št. 1605/2002 z dne 25. junija 2002 o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti (UL L 248, 16.9.2002, str.
European Communities (OJ L 248, 16.9.2002, p. 1), last amended by Council Regulation (EC) No 1525/2007 (OJ L 343, 27.12.2007, p.
1), kakor je bila nazadnje spremenjena z Uredbo (ES) št. 1525/2007 (UL L 343, 27.12.2007, str.
9), requires that the final accounts shall be sent before 31 July of the following financial year.
9), določa, da morajo biti končni računovodski izkazi poslani do 31. julija naslednjega proračunskega leta.
The Accounting Officer’s letter of representation
Pismo s poslovodskimi predstavitvami računovodje
This represents a significant improvement from the prior year.
To je znatno izboljšanje v primerjavi s prejšnjim letom.
In particular, the required information on the validation of the accounting and local systems was not provided ( 9). ).
Zlasti niso bile zagotovljene informacije o potrje­vanju lokalnih računovodskih in drugih finančnih sistemov ( 9). ).
Validation of local financial management systems (
Potrjevanje lokalnih sistemov finančnega poslovodenja (
The accounting officer will keep demanding further progress towards full validation of the local systems.
Računovodja bo vztrajal pri dodatnem napredku, da bo lahko v celoti potrdil njune lokalne sisteme.
The remaining issues did not have a material impact on the reliability of the accounts in 2009, but their nature and significance are such that they should continue to receive the attention of the Commission, notably certain aspects of cut-off procedures, clearing and recording of pre-financings, timeliness of the recording of transactions and data consistency between local systems and ABAC.
Preostale zadeve niso pomembno vplivale na zanesljivost računovodskih izkazov za leto 2009, vendar jim mora Komisija zaradi njihove narave in pomembnosti še naprej namenjati pozornost, zlasti določenim vidikom postopkov za ločitev proračunskih let, obračunavanju in evidentiranju predfinanciranja, pravočasnosti knjiženja transa­kcij ter skladnosti podatkov med lokalnimi sistemi in sistemom ABAC.
Prefinancing, accounts payable and cut-off procedures
Predfinanciranje, kratkoročni dolgovi in postopki za ločitev proračunskih let
It will continue to work on improving the accuracy of its accounting data through ongoing actions like the accounting quality project and the validation of local systems.
Še naprej si bo prizadevala za izboljšanje točnosti svojih računovod­skih podatkov z ukrepi, ki se izvajajo, kot sta projekt kakovosti računovodenja in potrjevanje lokalnih sistemov.
It identified accounting errors with an immaterial financial impact overall but a high frequency. This underlines the need for further improvement in the accuracy of the basic accounting data at the level of certain Directorates-General.
Ugotovilo je računovodske napake, ki skupaj niso imele pomembnega finančnega učinka, vendar so bile zelo pogoste, kar kaže, da je treba točnost osnovnih računovodskih podatkov na ravni določenih generalnih direktoratov dodatno izboljšati.
The most common types of errors are:
Najpogo­stejše vrste napak so:
— missing or duplicate entries;
— manjkajoči ali podvojeni vnosi,
— transactions booked to the wrong account.
— knjiženje transakcij na napačen račun.
( 9 ) European Agency for the Management of Operational Cooperation at the External Borders, European Police College and Innovative
( 9 ) Evropska agencija za upravljanje in operativno sodelovanje na zunanjih mejah držav članic, Evropska policijska akademija in
Medicines Initiative Joint Undertaking.
Skupno podjetje za pobudo za inovativna zdravila.
( 10 ) Many Directorates-General use their own local IT-systems for financial management purposes and for the creation of trans­ actions which are sent to the central accounting system (ABAC) via an interface.
( 10 ) Številni generalni direktorati za finančno poslovodenje in ustvar­janje transakcij, ki so prek vmesnika poslane v osrednji računo­ vodski sistem (ABAC), uporabljajo svoje lokalne informacijske sisteme.
According to Article 61(1)(e) of the Financial Regulation the Accounting Officer has to verify these systems in order to assess their proper functioning.
V skladu z odstavkom 1e člena 61 finančne uredbe mora računovodja te sisteme pregledati, da oceni, ali delujejo pravilno.
( 11 ) Directorates-General for External Relations and for Justice, Freedom and Security.
( 11 ) Generalni direktorat za zunanje zadeve in Generalni direktorat za pravosodje, svobodo in varnost.
— The Commission will analyse the situation regarding pre- financing in the different services and take corrective measures where necessary.
— Komisija bo analizirala stanje v zvezi s predfinanciranjem v različnih službah in po potrebi sprejela korektivne ukrepe.
— The clearing of outstanding pre-financings is not always carried out correctly.
— Neporavnana predfinanciranja niso vedno pravilno obraču­nana.
A number of clearings were either not carried out at all or for incorrect amounts. This resulted in an immaterial overstatement in the pre- financing balance at the end of the year.
Številni obračuni sploh niso bili izvedeni ali pa so bili izvedeni za napačne zneske, kar je ob koncu leta povzročilo previsoko navedbo zneskov v bilanci predfina­nciranja, ki pa ni imela pomembnega učinka.
— The Commission acknowledges that there are improvements to be made in this area.
— Komisija priznava, da so na tem področju potrebne izboljšave.
This issue is already being addressed by initiatives such as the accounting quality programme and other central guidance and controls of the accounting services.
To vprašanje se že obravnava s pobudami, kot so program kakovosti računovodenja in druga osrednja navodila ter kontrole, ki so jih pripravile oziroma izvedle računovodske službe.
— Some Directorates-General in the Research family do not process the available information on progress made and related costs incurred and do not clear the corresponding prefinancing according to this progress, but use approxi­mations when determining the cut-off (e.g. pro rata temporis).
— Nekateri generalni direktorati, odgovorni za raziskave, uporabljajo približke pri določanju ločitve proračunskih let (npr. metodo prorata temporis), namesto da bi obdelali razpoložljive informacije o doseženem napredku in s tem povezanih stroških ter na podlagi tega napredka obračunali predfinanciranje.
The Directorates-General have taken the actions necessary to reduce the delays and improvements have been noted.
1.13 Generalni direktorati so sprejeli potrebne ukrepe za zmanj­ šanje zamud in opažene so bile izboljšave.
Delays in recording invoices/cost claims are being addressed as part of the accounting quality project.
Zamude pri knjiženju računov/zahtevkov za povračilo stroškov se obravnavajo v okviru projekta kakovosti računovodenja.
Disclosures concerning recoveries and financial corrections
Razkritja glede izterjav in finančnih popravkov
More detailed information is included under ‘Financial corrections in progress’.
Podrobnejše informacije so vključene pod naslovom „tekoči finančni popravki“.
In accordance with accounting policies and generally accepted accounting principles, the Commission can use estimates for the preparation of the annual accounts.
Pri pripravi računovodskih izkazov lahko Komisija v skladu z računovodskimi politikami in splošno sprejetimi računovodskimi načeli uporabi ocene.
This is the case for the amount of expenditure which is likely to be excluded from EU financing by such future conformity decisions.
To je storila pri znesku odhodkov, ki bo verjetno izključen iz financiranja EU s prihodnjimi sklepi o skladnosti.
This estimate takes into account the most reliable information available.
Ta ocena upošteva najzanesljivejše razpoložljive informacije.