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S pomočjo ESI skladov izvaja Unija svoja prizadevanja za njeno ekonomsko, teritorialno in socialno kohezijo. Pri izvajanju te politike nasploh in pri izvajanju posameznih projektov pa lahko pride do goljufij ali drugih namernih ali nenamernih nepravilnosti. Raziskovalni izziv magistrskega dela je celovita ocena kontrol kohezijskih okoljskih projektov, s poudarkom na oceni prvostopenjskih kontrol, ki jo izvajajo posredniška telesa in so tudi najbolj obsežna. Posredniško telo namreč izvaja 100 % administrativno kontrolo, kar pomeni, da pregleda vse dokumente, povezane z določeno operacijo. Namen magistrskega dela je predstaviti postopke kontrol kohezijskih projektov in preveriti, ali kontrole zajemajo vsa tveganja za nepravilnosti. Prvi cilj magistrskega dela je bil preučiti, kako so v Sloveniji kontrolirani kohezijski projekti. Drugi cilj je bil raziskati, pri kakšnem deležu kohezijskih projektov kontrolni organi ugotovijo nepravilnosti in kakšni so najpogostejši razlogi zanje. Tretji cilj pa je bil identificirati nekatere nepravilnosti in s tem deležnikom v postopkih vodenja in kontrole kohezijskih projektov dati usmeritve, kako se tem nepravilnostim izogniti. Ugotovitve v magistrskem delu so pokazale, da so kohezijski okoljski projekti v Republiki Sloveniji kontrolirani skladno s predpisi ter da zajemajo večino tveganj, ki obstajajo pri izvedbi javnih naročil. Kontrole, predvsem prvostopenjske, na katerih je poudarek v magistrskem delu, dosegajo cilj preprečevanja in odkrivanja nepravilnosti ob hkratnem spoštovanju rokov in planiranih stroškov. Avtor pa v smislu priprave na finančno perspektivo 2021-2027 predlaga razmislek o racionalizaciji kohezijske politike ter s tem tudi povečanja njene izkoriščenosti. With the assistance of the ESI Funds, the Union addresses its efforts for its economic, territorial and social cohesion. However, fraudulent practices or other intentional or unintentional misconduct may occur during the implementation of this policy in general or during individual projects. The research challenge of the master's thesis is a comprehensive assessment of the controls of Cohesion environmental projects, with an emphasis on the evaluation of first-level controls carried out by the intermediate bodies. This control is also the most comprehensive, due the intermediary bodies performs a 100 % administrative control. It means that they examine all the documents related to the particular operation. The purpose of this thesis is to present the procedures of this control and to check, if they cover all risks for irregularities. The first goal of the Master thesis was to examine how cohesion projects are controlled in Slovenia. The second goal was to investigate how often authorities detect irregularities and what kind of irregularities are the most common. The third goal was to identify some irregularities, and thus to give stakeholders guidance on how to avoid these irregularities. The findings of the thesis have shown that Cohesion environmental projects in the Republic of Slovenia are controlled in accordance with the regulations and that they cover most of the risks that exist in the performance of public procurement. Controls of the Cohesion fund, especially the first level control, where emphasis is placed in this thesis, achieve the goal of preventing and detecting irregularities, while respecting deadlines and planned costs. In the context of the preparation for the 2021-2027 financial perspective, the author proposes more attention on the rationalization of cohesion policy, and thus the increase the benefits.

Magistrsko delo obravnava občine v Pomurju, predvsem analizira majhne občine in uspešnost infrastrukturnih naložb v finančni perspektivi 2007-2013. V Pomurju je od skupno 27 občin 19 manjših občin, ki imajo do 5000 prebivalcev. Vsaka občina mora s svojim delovanjem zagotavljati zakonsko predpisane naloge s finančnimi sredstvi, ki jih ima na razpolago. Pri zagotavljanju pogojev za izgradnjo primerne infrastrukture v posamezni občini pa se občine srečujejo s pomanjkanjem finančnih sredstev. Samo financiranje občin iz proračunskih sredstev države ne zagotavlja zadostnih sredstev za uresničevanje vseh potreb, ki bi si jih prebivalci posamezne občine želeli. V finančni perspektivi 2007-2013 so občine imele izjemno priložnost pri koriščenju nepovratnih sredstev za izgradnjo manjkajoče infrastrukture in da s tem zmanjšajo regionalni razvojni zaostanek Pomurja. Glavni namen je prikazati celovit pogled stanja v pomurskih občinah glede izvajanja projektov, ki se sofinancirajo iz sredstev EU in kako so ta sredstva bila implementirana v infrastrukturne naložbe občin. Največji projekti, sofinancirani iz nepovratnih sredstev EU, so se izvajali skupno, kjer je bilo vključenih več občin Pomurja oziroma vse občine. S povezovanjem občin pri izvedbi projektov so uspele koristiti nepovratna sredstva, ki so jim bila na razpolago v finančni perspektivi 2007-2013. Glede na vse izvedene infrastrukturne naložbe, ki so se izvajale v Pomurju pa občinam ni uspelo zmanjšati regionalnega razvojnega zaostanka v primerjavi z ostalimi regijami v Sloveniji. S primerjavo težav estonskih in pomurskih manjših občin smo ugotovili, da pomurske občine niso imele identične težave pri izvajanju evropskih projektov. Magistrsko delo predstavlja izhodišča za razmišljanje glede sprememb, ki se morajo izvesti v novi finančni perspektivi, da bodo občine pri prijavah na javne razpise uspešne in bodo zgradile vso manjkajočo infrastrukturo in zmanjšale regionalni razvojni zaostanek v Pomurju. Naloga je tudi pripomoček za tiste, ki želijo prejeti informacijo, kaj vse se je v pomurskih občinah zgradilo v pretekli finančni perspektivi, saj imajo vse podatke na enem mestu. The objective of the master`s thesis is to analyse the municipalities of Pomurje, in particular small municipalities and the effectiveness of investments into infrastructure in the 2007-2013 Financial Perspective. Pomurje is divided into 27 municipalities, 19 of which are categorized as smaller municipalities with up to 5000 inhabitants. With the help of financial resources at its disposal, the municipality has to carry out its statutory duties. The main problem for municipalities is the lack of financial resources when it comes to securing the conditions for the construction of suitable infrastructure in a particular municipality. The financing of municipalities from the state budget alone does not provide sufficient resources to fulfil all the needs of inhabitants from a particular municipality. An excellent opportunity for municipalities to use grants or constructing the lacking infrastructure was provided by the 2007-2013 Financial Perspective. The main goal of this thesis is to take a comprehensive view of the situation in the Pomurje municipalities, with regard in particular to the realisation of projects co-financed by the EU and their implementation in the infrastructural investments of municipalities. The biggest projects co-financed by the EU were implemented jointly and involved several municipalities in Pomurje. By working together on projects, the municipalities managed to effectively use the funds provided in the 2007-2013 Financial Perspective. Furthermore, we have established that the responsibility for those joint projects lay mostly with small municipalities. At the same time, small municipalities in Pomurje were more successful in the drawdown of resources from Structural Funds than larger municipalities. As the recipients of EU support, small municipalities did not need external assistance when applying for calls for tenders and with conducting projects, on the contrary, all small municipalities prepared their applications for call for tenders on their own. By comparing the problems of small municipalities from Estonia and Pomurje, we have established that they did not have identical problems with the implementation of EU projects. The master`s thesis offers a basis for further research on changes that need to be done in the new Financial Perspective if the municipalities want to successfully apply for calls for tenders and build the lacking infrastructure. This thesis offers in one place all the vii necessary information on all newly built buildings in the Pomurje municipalities, for the past Financial Perspective.

Cilj EU je postati ena najbolj uspešnih gospodarskih velesil. Na tej poti pa jo ovirajo predvsem nove članice, ki so gospodarsko slabše razvite. To velja predvsem po njeni največji širitvi leta 2004, ko je del EU postala tudi Slovenija. Da bi te razlike odpravila, je EU ustanovila kohezijsko politiko, ki pomaga najmanj razvitim državam in regijam, da bi dosegle razvitost Skupnosti. To dosega s pomočjo strukturnih skladov, ki so namenjeni spodbujanju ekonomske in socialne kohezije, izboljšanju in povečanju zaposlovanja v EU, pomoč kmetijstvu in usmerjanju ribištva. Poleg strukturnih skladov je še Kohezijski sklad, ki deluje na področju okolja in prometnih omrežij. Kohezijska politika nudi osrednjo razvojno priložnost, da se države (tudi Slovenija) približajo gospodarski razvitosti Skupnosti. Empirična raziskava, ki je potekala v sklopu tega diplomskega dela, je pokazala, da je velik del anketirancev seznanjenih s tem, da EU dodeljuje sredstva za sofinanciranje projektov. Kar 68 odstotkov anketirancev je mnenja, da Slovenija pri tem ni najbolj uspešna. Čeprav je Slovenija neto prejemnica sredstev iz proračuna EU, to ni zadosten pokazatelj uspešnosti črpanja sredstev. V prihodnje se mora Slovenija bolj potruditi, da bi učinkoviteje črpala ta sredstva, predvsem na področju administrativne absorpcijske sposobnosti. Za zagotavljanje boljše administrativne absorpcijske sposobnosti in posledično z boljšim črpanjem sredstev bo dosežen gospodarski razvoj in večja blaginja državljanov. One of the main objectives of the European Union is to become one of largest and successful world economy. But in achieving this objective less economically developed countries represent a barrier to EU, especially when union became larger in year 2004 when Slovenia became a member also. To eliminate economically and development differences of the states and regions of EU an Cohesion Policy has been established. The main activity of this Cohesion Policy is to help to less developed countries to achieve the development of the other members. For that reason Structural Funds have been established as a tool of Cohesion Policy. These Funds stimulate economic and social Cohesion, help to improve and increase the employment of the population of EU, help to Agriculture and Fishing industry. Beside Structural Funds there is also Cohesion Fund which main activity is reflected in Environment and Traffic networks. The Cohesion Policy is an central developing opportunity for the States (also Slovenia) to achieve higher economic development of the community. The empirical research in this dissertation shows that the most part of interviewees are informed very well about financial support for diverse Projects from EU Funds. Also 68 percent of interviewees means that Slovenia did not take all the advantages to absorbing EU financial resources. Even though that Slovenia receive net cash from EU Budget this is not sufficient indicator of successful absorption. Our activities must be more effective especially by Administrative absorption ability. If we will achieve this goal our absorption of financial sources will be more successful and we will achieve higher level of economic development and better prosperity of the nation.

EU tistim članicam in regijam, pa tudi državam kandidatkam, ki zaostajajo v razvoju, nudi finančno pomoč, da bi le te lahko enakovredno sodelovale pri uresničevanju skupnih politik EU. Državam kandidatkam je bilo tako na voljo predpristopna pomoč skozi programe PHARE, ISPA in SAPARD, ki služijo za postopno prilagajanje kandidatk na članstvo ter s ciljem čim hitrejše gospodarske in socialne kohezije. S članstvom v EU je Slovenija dobila možnost koriščenja evropskih sredstev v strukturnih skladih, ki podpirajo razvoj tistih evropskih regij, ki zaostajajo v razvoju. Njihov cilj je zmanjšati te razlike in ustvariti okolje za enakomeren in uravnotežen razvoj vseh držav in regij EU. Z novo finančno perspektivo 2007-2013 se je izvedla reforma strukturne politike, ki je preoblikovala strukturne sklade ter način delitve sredstev iz njih. V posameznem programskem obdobju so delovanje skladov in njihovi cilji prilagojeni trenutnim razmeram. V prejšnjem programskem obdobju so bila na voljo sredstva iz 4 strukturnih skladov v sedanjem obdobju v okviru strukturne politike pa delujeta ESRR in ESS, ohranjen pa je tudi Kohezijski sklad. Poleg teh dveh sta v prejšnjem programskem obdobju od leta 2000-2006 obstajala še dva strukturna sklada, ki v prihodnje ne sodita več pod okrilje evropske strukturne politike. Preden pa lahko koristimo ta sredstva se moramo prijaviti na razpise za evropski denar. Na njih se lahko prijavijo tudi manjša podjetja, vendar je najbolj vprašljiva njihova administrativna usposobljenost, za končni pregled projektne dokumentacije pa se navadno obrnejo na svetovalne hiše, ta strošek pa se ob uspešni prijavi delno povrne. Informiranje in obveščanje o strukturnih sredstvih je pomembno za aktualno programsko obdobje 2007-2013 in za uspešno realizacijo operativnih programov, ki opredeljujejo ključna področja, v katera bodo usmerjena sredstva. Za uspešno črpanje sredstev v tem programskem obdobju bosta morala strukturna politika in sam pomen strukturnih skladov postati pomemben element gospodarske politike, da bodo evropska sredstva v polni meri izkoriščena za razvoj in napredek MSP, kar pripomore k razvoju celotne države. The EU offers financial aid to those member states and regions, and also to the candidate countries that have developmental lag, in order for them to be able to participate in the implementation of the EU common policies equally. The candidate countries were offered pre-accession aid through the PHARE, ISPA and SAPARD programmes. These are designed to progressively adapt the candidate countries to the membership and are aiming to reach a faster economic and social cohesion. Through the EU membership, Slovenia has been offered a chance to benefit from the European structural funds which provide support for the less developed European regions. Their aim is to minimize the differences and to create an environment for an equal and balanced development of all the EU countries and regions. With the new 2007-2013 financial perspective, a reform of the structural policy has transformed the structural funds and the way of distributing the funds. In the individual programme period, the activity of the funds and their aims can be adapted to the current situations. In the previous programme period, funds from four structural funds were available, but in this period, there are the ESRR and ESS programmes available through the structural policy, and there is also the Cohesion fund. In the 2000-2006 programme period, there were two more structural funds, but they do not fall under the European structural policy anymore. However, before benefiting these funds, you have to apply to a tender to get the EU aid. Smaller enterprises can also apply for these tenders, but their administrative competence is questionable. Therefore, these enterprises usually turn to the counseling companies for advice, and they get a part of their costs back if the application is successful. It is important to distribute information about the structural funds for the 2007-2013 programme period in order to achieve a successful implementation of the operational programmes which define the key field where the funds will be directed to. For a successful drawing of funds in this programme period, the structural policy and the definition of the structural funds itself will have to become an important economic policy component. That way, the European funds will be used for the benefits of the development of the small and medium-sized enterprises to their fullest.