Примери за използване на Expost на Английски и техните преводи на Български
{-}
-
Colloquial
-
Official
-
Medicine
-
Ecclesiastic
-
Ecclesiastic
-
Computer
Expost financial audits of projects.
In view of the recommendation by the Court, the EDPS will examine how to implement an expost verification process for the year 2011 onwards.
The expost audit activity is assessed as effective.
In addition, potential irregularities can still be corrected expost through the launching of expost audits and appropriate recoveries.
( 5) Expost controls as far as DG RELEX is concerned.
The risk of an excess allocation of allowances, that is to say one exceeding the actual needs of the operator in question,accordingly requires application of expost adjustments.
The expost review- which was a pilot exercise- was part of a drive towards continuous improvement.
In accordance with the explanation provided by the Germanauthorities(see paragraph 34 above), the Zuteilungsgesetz provides only for downward expost adjustments.
The expost declarations for 2008 were due on 30 April 2009 but only six declarations were received on time;
Due to a lack of human resources during 2009 and the priority that had to be given to exante auditson the Emergency Fund, only a small number of expost audits could be carried out.
The purpose of expost audits is to detect and correct errors which have not been prevented or detected by earlier controls.
In the applicant's submission, the wording of criterion 10 of Annex III to Directive 2003/87 does not prevent expost adjustments from being made where it becomes apparent that certain allocations are based on erroneous assessments by the operator.
In 2009 three expost reports were published, two of them relating to controls launched in 2006 but only finalised in 2009.
(a) EuropeAid should, in the context of its planned review of its overall control strategy, develop a key indicator for the estimated financial impact of residual errors after all ex- ante and expost controls have been implemented.
Only 10 of the 40 expost declarations for 2007 were sent by the national authorities to the Commission before the 30 April 2008 deadline.
( 3) Systems audited: Commission assessments of exante declaration of assurance in Lifelong Learning Programme andEuropean Refugee Fund II, Commission exante checks on payments, Commission expost checks/audits.
Finally, the small number of expost audits does not adequately contribute to providing assurance that the payments are free from material error.
The applicant adds that the Commission's point of view is also incompatible with Article 38(2)of Regulation No 2216/2004, which permits, without requiring any special scrutiny, downward expost adjustments of allocation decisions, provided that those adjustments are based on more specific data or are consistent with the procedures provided for by the NAP.
Second, the German NAP provides for the application of expost adjustments similar to those which are applicable to new entrants in the specific case of installations whose operation began in 2003 or 2004(see the third indent of paragraph 31 and paragraph 88 above).
In this context, it should be asked in particular whether actual implementation of the directive's objectives and, therefore, the effectiveness of the relevant provisions that are designed to achieve those objectives, which include the criteria laid down in Annex III,preclude accepting that downward expost adjustments of the allowances allocated are lawful(see paragraphs 93 to 118 above).
In 2009, the coverage of expenditure by expost audits continued to increase and the research DGs achieved the targeted number of audits for the year(Graph 5.1).
(‘the Zuteilungsgesetz') andcontrary to the particulars contained in the German NAP as notified to the Commission, expost adjustments cannot in any event lead to an increase in the quota of allowances allocated to the installations concerned.
In the applicant's view, all the expost adjustments under the German NAP satisfy those requirements of objectivity and transparency, since operators are informed upon the allocation of allowances of the conditions under which and the extent to which the allowances can be withdrawn.
In the absence of a key indicator for the estimated financial impact of residual error after all exante and expost controls have been imple mented( 24), EuropeAid is not in a position to demonstrate that the financial impact of shortcomings and errors remains below the materiality criteria set.
Penultimate paragraph, such unlawfulness affects only expost adjustments applicable to installations whose operation began after 1 January 2003 and not those applicable to new entrants.
If the emissions are less than 60% of the average annual emissions recorded during the base period, an expost adjustment proportional to the reduction in the use of the production capacity, that is to say to the reduction in the level of activity, is made to the tranche of allowances issued for the year in question.