natgillin/translations-raw huggingface dataset:
Due to their nature they bear a lower risk to regularity than final payments.
Zaradi njihove narave je pri njih tveganje glede pravilnosti manjše kot pri končnih plačilih.
They are normally only required to comply with a limited number of conditions, whereas final payments are conditional upon submission and validation of all expenditure actually incurred for the whole project.
Ta morajo namreč običajno izpolnjevati le omejeno število pogojev, za končna plačila pa se zahtevata predložitev in potrditev vseh dejanskih odhodkov za celoten projekt.
For the audit of External aid, Development and Enlargement, the following specific points should be noted:
V zvezi z revizijo zunanje pomoči, razvoja in širitve je treba omeniti naslednje posebnosti:
(a) a sample of 180 items was tested comprising 83 advances, 48 interim and 49 final payments;
(a) Komisija ugotavlja, da je bilo v vzorec za leto 2009 vključenih znatno več končnih plačil kot v prejšnjih letih.
(a) The Commission notes that significantly more final payments were included in the 2009 sample than was the case in previous years.
(a) preizkušen je bil vzorec s 180 postavkami, ki ga je sesta­vljalo 83 predplačil, 48 vmesnih plačil in 49 končnih plačil;
(b) an assessment was made of the effectiveness of the Commission’s supervisory and control systems at Head­quarters as well as in Delegations, including:
(b) ocenjena je bila uspešnost nadzornih in kontrolnih sistemov Komisije na sedežu in v delegacijah, ki so vključe­vali:
(ii) monitoring and supervision;
(ii) spremljanje in nadzor;
(iv) internal audit.
(iv) notranjo revizijo.
The most likely error estimated by the Court for the audited domain lies between 2 % and 5 % (Annex 6.1).
Sodišče ocenjuje, da je najverjetnejša stopnja napak za revidirano področje med 2 % in 5 % (Priloga 6.1).
The most significant errors identified concern:
Najpomembnejše ugotovljene napake so:
(a) quantifiable eligibility errors (e.g. essential conditions required not met, expenditure incurred outside the eligi­bility period, inclusion of ineligible expenditure in the project cost claims and irregularities in the tendering and contract award procedures carried out by implementing organisations); and
(a) količinsko opredeljive napake v zvezi z upravičenostjo (npr. neizpolnjevanje bistvenih pogojev, odhodki, do katerih je prišlo zunaj upravičenega obdobja, vključitev neupravičenih odhodkov v zahtevke za povračilo stroškov projekta ter nepravilnosti v razpisnih postopkih in postopkih oddaje naročil, ki so jih izvedle izvajalske orga­nizacije), ter
(b) nonquantifiable errors (e.g. irregularities in procurement procedures, noncompliance with the contract award criteria as set out in the financing decisions to which they relate, lack of an adequate audit trail).
(b) količinsko neopredeljive napake (npr. nepravilnosti v postopkih javnega naročanja, neizpolnjevanje meril za oddajo naročil, določenih v sklepih o financiranju, ki se nanašajo nanje, neobstoj ustrezne revizijske sledi).
For EuropeAid, 79 % of the EU budget’s ongoing portfolio (outstanding commitments) was managed by Delegations in 2009.
V letu 2009 so 79 % tekočega proračuna EU, predvidenega za urad EuropeAid (neporavnane obveznosti), upra­vljale delegacije.
However, the Court found errors in some final payments which had not been detected by the Commission’s controls.
Vendar je Sodišče v nekaterih končnih plačilih odkrilo napake, ki jih kontrole Komisije niso odkrile.
In addition, potential irregularities can still be corrected expost through the launching of expost audits and appropriate recoveries.
Poleg tega se lahko morebitne nepravilnosti še vedno popravijo z naknadnimi revizijami in ustreznimi izterjavami.
Nevertheless, controls cannot realistically reduce the risk of financial error to zero.
Kljub temu kontrole ne morejo realno zmanjšati tveganja finančne napake na nič.
The overall assessment of super­visory and control systems is that they are partially effective.
Skupna ocena nadzornih in kontrolnih sistemov je, da so delno uspešni.
The Commission welcomes the Court’s observation that ‘EuropeAid has set up a comprehensive control strategy’ and that ‘in 2009 EuropeAid continued to bring significant improvements to the design and implementation of its supervisory and control systems’ (see paragraph 54 of the Annual Report 2009 on the EDFs).
Komisija pozdravlja opažanje Sodišča, da „je urad Euro­ peAid vzpostavil obširno strategijo kontrol“ in da je „leta 2009 še naprej močno izboljševal zasnovo in izvajanje svojih nadzornih in kontrolnih sistemov“ (glej odstavek 54 letnega poročila za leto 2009 o ERS).
The Court notes, however, that certain previously identified weak­nesses have not yet been remedied (e.g. the lack of exante assessment on Common Foreign and Security Policy missions as required by Article 56 of the Financial Regulation).
Vendar Sodišče ugotavlja, da nekatere predhodno ugotovljene slabosti še niso bile odpravljene (npr. pomanjkanje predhodnih ocen misij v okviru skupne zunanje in varnostne politike, ki jih zahteva člen 56 finančne uredbe).
Monitoring and Supervision
Spremljanje in nadzor
These efforts will be continued throughout 2010.
Ta prizadevanja se bodo nadaljevala v letu 2010.
At year end 16 Rapid Reaction Mechanism files had not been closed and for 20 Common Foreign and Security Policy (CFSP) contracts for which the implementation deadline had already expired (for most of them in 2008) no final report had been received.
Konec leta 16 dosjejev mehanizma za hitro ukre­panje še ni bilo zaprtih, za 20 pogodb s področja skupne zunanje in varnostne politike, pri katerih je rok za izvedbo že potekel (za večino leta 2008), pa še ni bilo prejeto končno poročilo.
The measures taken this year include an improved methodology for on the spot controls, the provision of training as well as improved guidelines for the documentation of results of expost controls.
Ukrepi, sprejeti to leto, vključujejo izboljšano metodologijo za preglede na kraju samem, zagotavljanje usposabljanja in izboljšane smernice za dokumentiranje rezultatov naknadnih kontrol.
An expost control strategy was developed and implemented and an increased number of ex- post controls were carried out.
Pripravljena je bila strategija za naknadno kontrolo, ki se je tudi uporabljala, poleg tega pa je bilo opra­vljenih več naknadnih kontrol.
The effectiveness of the changes can only be assessed in future years.
Uspešnost sprememb bo mogoče oceniti šele v prihodnjih letih.
In 2009 the IAC worked at its full capacity and undertook audits of relevant and useful topics.
Leta 2009 je oddelek za notranjo revizijo deloval s polno zmogljivostjo ter izvedel revizije pomembnih in koris­tnih tem.
As acknowledged by the Court, the Commission further improved its internal systems and completed the set of instructions. In the Annual Report 2008, the exante controls were assessed as effective.
S predhodnimi kontrolami, ki so jih opravile delegacije EU, niso preprečili niti odkrili in popravili pomembne stopnje napake, ki jih je Sodišče odkrilo v razpisnih postopkih, ki so jih vodile nacionalne plačilne agencije (glej odstavek 6.19(a)).
A material level of error found by the Court in the tender procedures managed by the National Paying Agencies (see paragraph 6.19(a)) were not prevented or detected and corrected by the EU delegations’ exante control.
Kakor ugotavlja Sodišče, je Komisija izbolj­ šala svoje notranje sisteme in zaključila niz navodil. V letnem poročilu za leto 2008 so bile predhodne kontrole ocenjene kot uspešne.
It maintained the ex- ante controls by the Delegation in order to mitigate the risks.
Ohranil je predhodne kontrole, ki jih izvajajo delegacija, da bi se zmanjšala tveganja.
Moreover the substantive transaction testing of the Court did not reveal any significant shortcomings beyond some lack of audit trail to explain fully the decisions taken by delegations.
Poleg tega Sodišče pri podrobnem preverjanju transakcij ni odkrilo nobenih večjih pomanjkljivosti, razen pomanjkanja revizijske sledi, ki bi v celoti pojasnila odločitve, ki so jih sprejele delegacije.
(a) a need for more specific guidance for the ‘conferral of management powers’ ( 6 ) procedure to clarify better the roles of the different Commission actors in the process; and
(a) potrebo po bolj specifičnih navodilih za postopek „prenosa upravljavskih pristojnosti“ ( 6 ) za bolj jasno opredelitev vlog različnih akterjev Komisije v tem procesu in
(a) As more countries are getting ready to apply for conferral of management, DG ELARG has updated its internal guidance note of 2008 to take account of lessons learned from conferrals of management in 2008 and provided further guidance in 2009 to all actors involved in the process.
(a) Ker se vedno več držav pripravlja na vložitev prošnje za prenos upravljanja, je GD ELARG posodobil notranje smernice iz leta 2008, da bi upošteval izkušnje, pridobljene pri prenosu upra­vljanja v letu 2008, in udeležencem, ki sodelujejo v postopku, v letu 2009 zagotovil nadaljnje smernice.
A full ‘Conferral of Management guidance’ document is currently in preparation in time for the applications which will be received in the next couple of years.
Glede na prošnje, ki bodo prejete v naslednjih nekaj letih, se trenutno pripravljajo podrobne smernice o prenosu upravljanja.
(b) The role of the Head of Delegation endorsing a request for funds is clearly specified in internal instruction notes issued by DG ELARG.
(b) Vloga vodje delegacije, ki potrjuje zahtevke za sredstva, je jasno določena v internih navodilih, ki jih izda GD ELARG.
The checks to be performed according to his instructions provide the necessary basis for endorsing a specific request for funds.
Pregledi, ki se izvajajo po njegovih navodilih, zagotavljajo potrebno podlago za potrditev danega zahtevka za sredstva.
Most of them were dealt with at the beginning of 2010 through internal instructions and clarification notes.
Večina zadev je bila obravnavana na začetku leta 2010 s pomočjo internih navodil in pojasnil.
In the meantime, DG ELARG has reduced, but not eliminated, the backlog of final declarations for PHARE and the Transition Facility in new Member States and delays still exist (up to five years).
Medtem je GD ELARG sicer zmanjšal zaostanek pri končnih izjavah za PHARE in prehodni vir v novih državah članicah, vendar ga ni odpravil, tako da še vedno prihaja do zamud (do pet let).
This procedure has been regularly updated and is now replaced by a more substantial consolidated ‘Policy for clearance of accounts in decentralised management – Phare and Transition Facility’ adopted in June 2010, which elaborated in much more detail how flat rate corrections for system weaknesses could be applied where needed (such as for the clearance-of-account of programmes under extended decentralised management).
Ta postopek je zdaj nadomestil temeljitejši, prečiščeni postopek potrditve obračunov v decentraliziranem upravljanju za PHARE in prehodni vir, sprejet junija 2010, ki veliko bolj natančno opredeljuje, kako se lahko izvedejo pavšalni popravki pri sistemskih pomanjkljivostih, kadar je to potrebno (na primer pri potrditvi obračunov za programe v okviru razširjenega decentraliziranega upravljanja).
In 2009 alone, DG ELARG closed 375 Final Declarations, i.e. a much higher number than new programmes launched.
V letu 2009 je GD ELARG zaključil 375 končnih izjav, tj. precej več, kot je bilo uvedenih novih programov.
There remain some cases for which the contradictory procedure takes time and the closure may take several years to complete.
Ostaja nekaj primerov, pri katerih kontradiktorni postopek zahteva čas in bo morda minilo nekaj let, preden bodo zaključeni.
Monitoring and supervision
Spremljanje in nadzor
Nevertheless the Court noticed that weaknesses already identified in previous years have not yet been fully remedied.
Sodišče je kljub temu ugotovilo, da slabosti, ugotovljene že v predhodnih letih, še niso bile popolnoma odpravljene.
( 6 ) Delegation of management power by the Commission in the context of the decentralisation process.
( 6 ) Prenos upravljavskih pristojnosti Komisije v okviru procesa decen­tralizacije.
These further expost audits carried out by a separate horizontal unit and addressed in this section are only intended to provide the Auth­orising Officer by Delegation with an additional assurance over and above the requirements of the Financial Regulation.
Namen nadaljnjih naknadnih revizij, ki jih izvaja ločena horizontalna enota in so obravnavane v tem oddelku, je, da se nacionalnemu odredbodajalcu na podlagi prenosa zagotovi dodatno zagotovilo, ki presega zahteve finančne uredbe.
The new strategy will only be implemented from 2010 onwards.
Nova strategija se bo izvajala šele od leta 2010.
However it noted that weaknesses identified during regular audits of the partners’ systems are not always addressed by them in a timely manner, nor are they always taken into account during the annual review of the partner’s accreditation.
Vendar je ugotovilo, da se partnerji na slabosti, odkrite med rednimi revizijami njihovih sistemov, ne odzovejo vedno pravočasno niti se te slabosti ne upoštevajo vedno pri obna­vljanju njihove akreditacije.
This reduces the reliance that the Commission can place on the effectiveness of the partners’ internal control systems to prevent errors and irregularities.
To zmanjšuje zaupanje Komisije v uspešnost sistemov notranje kontrole partnerjev pri prepreče­vanju napak in nepravilnosti.
The partners’ accreditation also receives input gathered from the monitoring of projects undertaken and gives consideration inter alia to financial, legal and operational aspects of the partner.
Akreditacija partnerjev se opira tudi na informacije, zbrane s spremljanjem izvedenih projektov, ter med drugim upošteva finančne, pravne in operativne vidike partnerja.
The assessment and audits often result in recommendations for the partners to improve their systems of internal control.
Ocenam in revizijam pogosto sledijo priporočila partnerjem, da bi izboljšali svoje sisteme notranje kontrole.
Therefore, many audit reports have directly led to changes in the status accorded to partners’ control systems.
Zato so številna revizijska poročila neposredno vodila do spremembe statusa, dodeljenega kontrolnim sistemom partnerjev.
The current system of audits and partners’ assessment put in place by DG ECHO has resulted in a control system that gives a balanced and effective view of the partners’ internal control systems that aids the prevention of errors and irregu­larities.
Rezultat sedanjega sistema revizij in ocen partnerjev, ki ga je vzpostavil GD ECHO, je kontrolni sistem, ki omogoča uravnotežen in učinkovit vpogled v sisteme notranje kontrole partnerjev, kar pomaga pri preprečevanju napak in nepravil­nosti.
With regard to the complexity of crises situations, the multitude of needs and the availability of other donors, the detailed needs to be addressed together with the specified response is set out in the proposals submitted by DG ECHO’s partners pursuant the Commission’s financing decision.
Glede na zapletene krizne razmere, raznovrstne potrebe in razpolo­ žljivost drugih donatorjev se podrobne potrebe obravnavajo skupaj z določenim odzivom v predlogih, ki jih partnerji GD ECHO predložijo v skladu s sklepom Komisije o financiranju.
The Commission considers that the project selection procedures put in place by DG ECHO reflects the specificities of humanitarian aid and provide high guarantees with regard to the quality of the aid delivered by ECHO partners.
Komisija meni, da postopki izbire projekta, ki jih je vzpostavil GD ECHO, odražajo posebnosti humanitarne pomoči in zagotavljajo visoka jamstva glede kakovosti pomoči, ki jo zagotavljajo partnerji ECHO.
Never­theless, the Commission accepts that the documentation of the proposal evaluation can be further improved, streamlined and stan­dardised.
Kljub temu se Komisija strinja, da je dokumentacijo ocene predloga mogoče še izboljšati, poenostaviti in standardizirati.
The Commission welcomes the Court’s overall conclusion.
Komisija pozdravlja splošni sklep Sodišča.
Concerning Humanitarian Procurement Centres (HPC) Commission welcomes the recognition of their overall usefulness.
Komisija pozdravlja priznanje splošne koristnosti preskrbnih centrov humanitarne pomoči.
However, the Court notes that the Commission does not monitor the extent to which the ‘Humanitarian Procurement Centres’ ( 7 ) are used by the Framework Partnership Agreements partners despite the importance of these centres for reducing the risk of errors in procurement procedures.
Vendar Sodišče ugotavlja, da Komisija ne spremlja, v kolikšnem obsegu partnerji iz okvirnih sporazumov o partner­stvu uporabljajo „preskrbne centre humanitarne pomoči“ ( 7 ), kljub pomenu teh centrov za zmanjšanje tveganja napak v postopkih javnega naročanja.
The Court confirmed that the progress made in 2008 continued although there is still room for improvement regarding the consolidation of the follow up of audit findings in particular those giving rise to the recovery of ineligible expenditure.
Sodišče je potrdilo, da se je napredek, dosežen leta 2008, nadaljeval, čeprav so še mogoče izboljšave v zvezi s konsolidacijo nadalj­njih ukrepov po revizijskih ugotovitvah, zlasti tistih, ki omogočajo izterjavo neupravičenih odhodkov.
In 2009 the IAC worked at its full capacity and undertook audits of relevant and useful topics.
Leta 2009 je oddelek za notranjo revizijo deloval s polno zmogljivostjo ter opravil revizije pomembnih in koris­tnih tem.
As a response to the factors identified, a number of measures were imple­mented in order to improve the quality of the evidence presented in support of the assurance and the readability of the reports.
V odgovor na ugotovljene dejavnike so bili izvedeni številni ukrepi za izboljšanje kakovosti predstavljenih dokazov v podporo zagotovilu in berljivosti poročil.
The Commission therefore welcomes the Court’s positive assessment of the annual activity reports and will continue working towards improving them as a source of evidence for the DAS.
Komisija zato pozdravlja pozitivno oceno Sodišča glede letnih poročil o dejavnostih in si bo še naprej prizadevala za njihovo izboljšanje kot vira dokazov za izjavo o zanesljivosti.
( 7 ) Not for profit organisations specialised in the technical and commercial management of supplies and services necessary for the implementation of humanitarian actions.
( 7 ) Neprofitne organizacije, specializirane za tehnično in komercialno upravljanje blaga in storitev, potrebno za izvajanje humanitarnih ukrepov.
The Court considers that the Director- General’s declaration and annual activity report give a partially fair assessment of financial management in relation to regularity.
Sodišče meni, da izjava generalnega direktorja in letno poročilo o dejavnostih vsebujeta delno pošteno oceno finančnega poslovodenja glede pravilnosti.
The Commission believes that the qualitative and quantitative indicators set out in the four ‘assurance’ building blocks of the EuropeAid Annual Activity Report do indeed provide the necessary evidence to underpin the Director-General’s statement of reasonable assurance and give an accurate assessment of financial management in EuropeAid in relation to regularity.
Komisija meni, da kakovostni in količinski kazalniki, navedeni v štirih temeljnih gradnikih zanesljivosti iz letnega poročila o delu, zagotavljajo potreben dokaz, ki podpira izjavo generalnega direktorja glede razumnega zagotovila, in dajejo pravilno oceno finančnega poslovodenja v uradu EuropeAid glede pravilnosti.
It believes that these supervisory and control systems for the External aid, Development and Enlargement policy group are effective and have significantly improved year on year as reflected in the increase in the proportion of entirely regular payments found by the Court in its sample.
Meni, da so nadzorni in kontrolni sistemi za skupino politik zunanje pomoči, razvoja in širitve uspešni in se vsako leto izboljšujejo, kar se odraža v povečanju deleža v celoti pravilnih plačil, kot je v svojem vzorcu ugotovilo Sodišče.
The recommendations made by the Court in past years have been imple­mented and many of these improvements have been recognised by the Court, resulting in significant elements of the key control systems being judged ‘effective’.
Priporočila Sodišča iz preteklih let so bila izvedena in Sodišče je priznalo številne izboljšave, zaradi česar so bili pomem- bni elementi ključnih kontrolnih sistemov ocenjeni kot „uspešni“.
(a) DG RELEX should consolidate its expost control methodology and promptly address the recommendations made by the internal auditor in that respect;
(a) GD RELEX bi moral prečistiti svojo metodologijo za naknadno kontrolo in sproti obravnavati priporočila, ki jih v zvezi s tem predlaga notranji revizor;
(a) The Commission accepts the recommendation of the Court and would like to specify that it is already taking measures to address all recommendations received regarding expost controls in DG RELEX.
(a) Komisija sprejema priporočilo Sodišča in želi poudariti, da že sprejema ukrepe za obravnavo vseh priporočil, prejetih v zvezi z naknadnimi kontrolami v GD RELEX.
(b) DG RELEX should devote sufficient resources to the analysis and closure of the old RRM and the CFSP contracts for which the implementation deadlines have already expired;
(b) GD RELEX bi moral zagotoviti dovolj virov za analizo in zaključek starih pogodb za mehanizem za hitro ukrepanje in skupno zunanjo in varnostno politiko, pri katerih so roki za izvedbo že potekli;
(b) The Commission agrees with the Court and would highlight that considerable efforts were already undertaken in 2009 in order to clear the backlog of old projects to be closed.
(b) Komisija se strinja s Sodiščem in poudarja, da je bilo v letu 2009 storjenega že veliko za zmanjšanje zaostanka pri starih projektih, ki jih je treba zaključiti.
In fact, 75 % of all RRM contracts open at the beginning of 2009 were closed by yearend.
Dejansko je bilo 75 % vseh pogodb o mehanizmu za hitro ukrepanje, odprtih v začetku leta 2009, do konca leta zaključenih.
These efforts will continue throughout 2010.
Komisija bo s temi prizadevanji nadaljevala tudi v letu 2010.
(c) DG ELARG should provide more specific guidance for the ‘conferral of management powers’ procedure to clarify better the roles of the different Commission actors in the process;
(c) GD ELARG bi moral zagotoviti bolj specifična navodila za postopek „prenosa upravljavskih pristojnosti“ za bolj jasno opredelitev vlog različnih akterjev Komisije v tem procesu;
(c) As more countries are getting ready to apply for ‘conferral of management’, DG ELARG has updated its internal guidance note of 2008 to take account of lessons learned in 2008 conferrals of management and provided further advice in 2009 to all actors involved in the process.
(c) Ker se vedno več držav pripravlja na vložitev prošnje za „prenos upravljanja“, je GD ELARG posodobil notranje smernice iz leta 2008, da bi upošteval izkušnje, pridobljene pri prenosu upra­vljanja v letu 2008, in udeležencem, ki sodelujejo v postopku, v letu 2009 zagotovil nadaljnje nasvete.
(d) DG ELARG should review its internal control checklists in order to document all the checks carried out;
(d) Komisija je že sprejela potrebne ukrepe za zagotovitev, da so kontrole, ki jih izvaja osebje v operativnem, finančnem in pogodbenem oddelku, podrobneje dokumentirane.
(d) The Commission has already taken the necessary steps to ensure that the checks carried out by staff in the operational and the finance and contract sections are documented in more detail.
(d) GD ELARG bi moral pregledati svoje kontrolne sezname za notranjo kontrolo zaradi dokumentiranja vseh izvedenih kontrol;
(e) DG ELARG should take measures to improve the quality of the data entered in its management information systems (e.g. regular analysis and verification of the quality of the data);
(e) GD ELARG bi moral sprejeti ukrepe za izboljšanje kako­vosti podatkov, vnesenih v njegove upravljavske infor­macijske sisteme (npr. redna analiza in preverjanje kako­vosti podatkov);