Примери за използване на Expen на Английски и техните преводи на Български
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The carry-forward rate was 49 % in Title II- Administrative expen diture and 59 % in Title III- Operational expenditure.
The majority of errors arise from misapplication ormisunderstanding of the often complex rules of EU expen diture schemes.
Rural Development expen diture is still affected by a higher level of errors than EAGF, although the estimated error level is lower than in previous years.
The Commission considers that financial corrections cover adequately the risk to the EU budget for shared management expen diture.
Even with such an increase, the residual error rates for expen diture on direct aids, market intervention and rural development measures would still be far below 2%.
Managing authorities are required to perform documentary checks on all claims submitted by beneficiaries, before certification of expen diture.
The TEN-T programme is managed by the TEN-T Executive Agency andparts of energy and transport expen diture are managed by the Executive Agency for Competi tiveness and Innovation.
These provi sions, which remain largely intact to this day,give only the executive the power to initiate fiscal expen ditures.
Administrative expenditure mainly comprises expen diture for human resources(salaries, allowances and pensions) and expenditure for buildings, equipment, energy, communications, and information technology.
The amount of spending covered by conformity work expressed as a percentage of total expen diture was 47% in 2008 and 42% in 2012.
(10) The reservation states that‘a material level of ineligible expen diture was reimbursed to Member States under the activity Control and Enforcement of the CFP'(common fisheries policy).
Due to the different types of financial corrections as indicated above,it is not possible, in the field of Cohesion, to make a direct link between a financial correction and the year of the expen diture to which it relates.
In 2011 SAPS accounted for 5 084 million euro of expen diture(13% of direct aids),- other direct aid schemes linked to specific types of agri cultural production(such as suckler cows, cotton, etc.).
It covers in particular the rate of budgetary implementation, the implementation of EU programmes,in particular EU cohesion policies expen diture, the amending budgets and the level of outstanding budgetary commitments.
The amount of expen diture which is likely to be excluded from EU financing by such future conformity decisions is disclosed in a note to the financial statements.(13) See paragraph 5.61 of the 2006 Annual Report, paragraph 5.44 of the 2007 Annual Report and paragraph 5.56 of the 2008 Annual Report.
These individual declarations are aggregated for each priority axis of the OP into periodic expen diture declarations certified by the Member State authorities and submitted to the Commission.
In July 2009 it has presented further proposals for simplification of the 2007-2013 regulatory Framework.(c) The Action Plan to strengthen the Commission's supervisory role in structural actions addressed both the causes andeffects of the high rate of error found by the Court in structural actions expen diture.
Based on its audit work(see paragraph 6.17)the Court concludes that the payments(reimbursement of expen diture) for the year ended 31 December 2008 for the policy group Cohesion were affected by material error.
Operational expenditure to which the implementation of those provisions gives rise shall also be charged to the budget of the European Communities, except for such expen- diture arising from operations having military or defence implications and cases where the Council acting unanimously decides otherwise.
(2008 Annual Report, paragraph 55(a))There remain weaknesses in the verifications carried out in respect of the eligibility of expen diture, the calculation of the amounts claimed and the availability of the required supporting documents.
If the Member State does not withdraw the irregular expenditure(which may be substituted by expen diture which is eligible) or does not remedy any detected system failures, the Commission may apply financial correc tions, leading to a net reduction in EU funding(11).(7) In addition, AAs are required to submit copies of system audit reports to the Commission.
T H E C O M M I S S I O N' S R E P L I E S( b) The Commission notes that the impact of financial corrections is always negative at Member State 's level.( i) Where the financial correction isaccepted by the Member State itself, the Member State must replace ineligible expen diture by eligible operations, in order not to lose EU funds.( ii) When the financial correction is imposed by the Commission, the correction is net and there is a financial loss of the EU contribution.
Moreover, the multiannual nature of the expen diture and control cycle allows financial corrections at various stages of implementation, including at closure where final checks are performed on the legality and regularity of expenditure and final corrections are made where necessary.(see the 2009 Annual Report, paragraph 4.37(a); the 2008 Annual Report, paragraphs 6.37(b) and(d)).
The aim of the work on the reliability of the accounts of the European Union is to obtain sufficient appropriate evidence to conclude on the extent to which revenue, expen diture, assets and liabilities have been properly registered and that the annual accounts faithfully reflect the financial position as of 31 December 2009, and the results of its operations and cash flows for the year then ended(see paragraphs 1.6 to 1.20).
As a consequence of the reservation on rural development expen diture made by the Director-General of DG AGRI in his declaration of assurance in the Annual Activity Report 2011, the Commission services have started in cooperation with the Member States(June 2012), an in depth analysis of the situation in order to diagnose the underlying reasons for the higher error rates and determine specific corrective actions.
The aim of the work on the reliability of the accounts of the European Union is to obtain sufficient appropriate evidence to conclude on the extent to which revenue, expen diture, assets and liabilities have been properly recorded and that the consolidated accounts(see extract in Annex 1.3) properly present the financial position at 31 December 2012, and the revenues, expenses and cashflows for the year then ended(see paragraphs 1.9 and 1.10).
SPS represented in 2010 29 070 million euro of expen diture(73% of direct aids),- the direct aid‘Single Area Payment Scheme'(SAPS) which provides for the payment of uniform amounts per eligible hectare of agricultural land and is currently applied in ten of the new Member States(5) and in 2010 accounted for 4 460 million euro of expenditure(11% of direct aids),- other direct aid schemes‘coupled payments' linked to specific types of agricultural production.
The aim of the work on the reliability of the accounts of the European Union is to obtain sufficient appropriate evidence to conclude on the extent to which revenue, expen diture, assets and liabilities have been properly recorded and that the consolidated accounts faithfully reflect the financial position as of 31 December 2011, and the results of its oper ations and cash flows for the year then ended(see paragraphs 1.6 to 1.8).(4) From French:‘Déclaration d'assurance'.