natgillin/translations-raw huggingface dataset:
Behandling af andre relevante dokumenter vedrørende systemet.
Description, where applicable, of the procedures of the certifying authority in relation to the scope, rules and procedures concerning the effective arrangements set out by the Member State [3] for the examination of complaints concerning the ESI Funds, in the context of Article 74(3) of Regulation (EU) No 1303/2013.
Angiv enhver revurdering af love, bekendtgørelser, cirkulærer, interne procedurer/andre manualer, vejledninger og/eller kontrollister.
Recoveries
Interview med de ansatte i de vigtigste organer (herunder bemyndigede organer, hvis det er relevant).
Description of the system for ensuring prompt recovery of public assistance, including Union assistance.
Beskriv metoden og kriterierne for udvælgelse, behandlede emner, hvor mange interview, der er afholdt, og hvem der blev interviewet.
Procedures for ensuring an adequate audit trail by maintaining accounting records in computerised form, including amounts recovered, amounts to be recovered, amounts withdrawn from a payment application, amounts irrecoverable and amounts related to operations suspended by a legal proceeding or by an administrative appeal having suspensory effect, for each operation, including the recoveries resulting from the application of Article 71 of Regulation (EU) No 1303/2013 on durability of operations.
Gennemgang af beskrivelsen og procedurerne vedrørende informationssystemerne, navnlig kravene i bilag XIII til forordning (EU) nr. 1303/2013, og verificering af, om disse systemer er operationelle og i stand til at sikre:
Arrangements for deducting amounts recovered or amounts to be withdrawn from expenditure to be declared.
Hvis forvaltningsmyndigheden eller attesteringsmyndigheden har overdraget funktioner til andre organer, beskrives det revisionsarbejde, der er gjort for at verificere, at forvaltningsmyndigheden og/eller attesteringsmyndigheden har vurderet disse organers kapacitet til at udføre de overdragne opgaver, at de har tilstrækkelige procedurer til at føre tilsyn med disse bemyndigede organer og med andet relevant revisionsarbejde.
INFORMATION SYSTEM
Angiv, om der har fundet modstridende procedurer sted forud for fremlæggelsen af denne rapport, og angiv de relevante myndigheder/organer.
Description of the information systems including a flowchart (central or common network system or decentralised system with links between the systems) for:
Bekræft, at arbejdet er blevet udført under hensyntagen til de internationalt accepterede revisionsstander.
Collecting, recording and storing, in a computerised form data on each operation, including where appropriate data on individual participants and a breakdown of data on indicators by gender when required, necessary for monitoring, evaluation, financial management, verification and audit, as required by Article 125(2)(d) of Regulation (EU) No 1303/2013 and by Article 24 of Commission Delegated Regulation (EC) No 480/2014.
Angiv, om der har været begrænsninger af rækkevidden [1], navnlig begrænsninger med betydning for udtalelsen fra det uafhængige revisionsorgan.
Ensuring that the data referred to in the previous point is collected, entered and stored in the system, and that data on indicators is broken down by gender where required by Annexes I and II to Regulation (EU) No 1304/2013, as required by Article 125(2)(e) of Regulation (EU) No 1303/2013.
Resultater af vurderingen af hver enkelt myndighed/system
Ensuring that there is a system which records and stores, in computerised form, accounting records for each operation, and which supports all the data required for drawing up payment applications and accounts, including records of amounts to be recovered, amounts recovered, amounts irrecoverable and amounts withdrawn following cancellation of all or part of the contribution for an operation or operational programme, as set out in Article 126(d) and 137(b) of Regulation (EU) No 1303/2013;
Udfyld nedenstående skema for hver enkelt myndighed/system:
Maintaining accounting records in a computerised form of expenditure declared to the Commission and the corresponding public contribution paid to beneficiaries, as set out in Article 126(g) of Regulation (EU) No 1303/2013.
CCI eller system (gruppe af CCI'er)
Keeping an account of amounts recoverable and of amounts withdrawn following cancellation of all or part of the contribution for an operation, as set out in Article 126(h) of Regulation (EU) No 1303/2013.
Berørt myndighed (forvaltningsmyndighed eller attesteringsmyndighed)
Keeping records of amounts related to operations suspended by a legal proceeding or by an administrative appeal having suspensory effects.
Beskrivelsens fuldstændighed og nøjagtighed (J/N)
Indication as to whether the systems are operational and can reliably record the data mentioned above.
Konklusion (uden forbehold, med forbehold, negativ)
Description of the procedures to verify that IT systems security is ensured.
Berørte udpegelseskriterier
Description of the current situation as regards implementation of the requirements of Article 122(3) of Regulation (EU) No 1303/2013.
Beskrivelse af berørte funktioner og procedurer
According to Article 123(3) of Regulation (EU) No 1303/2013, in cases where the managing authority and the certifying authority are both located in the same body, the managing authority shall be a public authority or body).
Mangler
Reference to the document or national legislation where these effective arrangements have been set out by the Member State.
Berørte prioriteter
ANNEX IV
Henstillinger/korrigerende foranstaltninger
Model for the report of an independent audit body under Article 124(2) of Regulation (EU) No 1303/2013
Tidsplan aftalt med den berørte myndighed for gennemførelse af korrigerende foranstaltninger
Introduction
Attesteringsmyndighed
Identify the objective of the report, i.e. to set out the results of the assessment of the compliance of the managing authority and the certifying authority with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex XIII to Regulation (EU) No 1303/2013, in order to express an opinion on their compliance with the designation criteria.
Angiv resultaterne af vurderingen af områder, der ikke er fuldt ud omfattet af ovenstående tabel, herunder, men ikke begrænset til:
Identify the scope of the report i.e. the body(ies) covered, namely the managing authority and the certifying authority (and, where appropriate, the delegated functions of these authorities) and their compliance with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex XIII to Regulation (EU) No 1303/2013, with reference to the particular Funds and programmes covered.
De eksisterende procedurer for udarbejdelse af regnskaber, jf. artikel 59, stk. 5, litra a), i forordning (EU, Euratom) nr. 966/2012 [2] (artikel 126, litra b), i forordning (EU) nr. 1303/2013)
Indicate the body that has prepared the report (‘Independent Audit Body’) and specify if it is the audit authority for the operational programme(s) covered.
Ordningerne til at attestere, at regnskaberne er fuldstændige, nøjagtige og pålidelige, og at udgifterne angivet i regnskaberne er i overensstemmelse med gældende ret og er afholdt i forbindelse med operationer, der er udvalgt til finansiering i overensstemmelse med de gældende kriterier for det operationelle program og gældende ret (artikel 126, litra c), i forordning (EU) nr. 1303/2013).
Indicate how the functional independence of the Independent Audit Body from the managing and certifying authorities is ensured (see Article 124(2) of Regulation (EU) No 1303/2013).
De eksisterende procedurer til at sikre effektive og forholdsmæssige foranstaltninger til bekæmpelse af svig under hensyntagen til de identificerede risici (artikel 125, stk. 4, litra c), i forordning (EU) nr. 1303/2013).
Where applicable, indicate also how the functional independence of the Independent Audit Body from the joint secretariat (foreseen in Article 23(2) of the Regulation (EU) No 1299/2013) is ensured.
Rammerne til at sikre, at der om nødvendigt kan gennemføres en passende risikostyring, navnlig i tilfælde af større ændringer i forvaltnings- og kontrolsystemet (bilag XIII, punkt 2, i forordning (EU) nr. 1303/2013).
Methodology and scope of the work
Ordningerne til udarbejdelse af forvaltningserklæringen, rapportering om udførte kontroller og identificerede svagheder samt den årlige sammenfatning af de endelige revisioner og kontroller (artikel 125, stk. 4, litra e), i forordning (EU) nr. 1303/2013).
Indicate the period and timeframe of the audit (date when the final description of functions and procedures in place for the managing authority and, where appropriate, the certifying authority was received by the Independent Audit Body, date when the audit started and ended and resources allocated).
Ordningerne til indsamling, registrering og lagring i edb-form af data om hver enkelt operation, der er nødvendige med henblik på overvågning, evaluering, finansiel forvaltning, verificering og revision, herunder data vedrørende indikatorer og output (artikel 125, stk. 2, litra d) og e), i forordning (EU) nr. 1303/2013).
Specify the extent of the use of previous audit work for the 2007-2013 programming period, where applicable, in accordance with Article 124(2) of Regulation (EU) No 1303/2013.
Rammer, der i tilfælde af uddelegering af opgaver til bemyndigede organer, skal sikre fastlæggelse af deres respektive ansvarsområder og forpligtelser, verificering af deres kapacitet til at udføre de uddelegerede opgaver, samt at der forefindes rapporteringsprocedurer (bilag XIII, punkt 1, nr. ii), i forordning (EU) nr. 1303/2013).
Specify a) the extent of the use of audit work carried out by other bodies and b) the quality control performed on such audit work with respect to the adequacy of the work.
Der kan forekomme en begrænsning af arbejdets rækkevidde som følge af omstændighederne.
Describe the work done for assessing, in line with Article 124(2) of Regulation (EU) No 1303/2013, the fulfilment, by the managing and certifying authorities being designated by [Member State], of the criteria relating to the internal control environment, risk management, management and control activities, and monitoring set out in Annex XIII of Regulation (EU) No 1303/2013, covering among other elements, the following:
Det kan også ske, hvis revisoren i sin udtalelse skønner, at enhedens regnskabsregistreringer er utilstrækkelige, eller hvis revisoren ikke kan udføre en revisionsprocedure, som revisoren finder hensigtsmæssig.
Examination of the description of functions and procedures in place for the managing authority and, where appropriate, the certifying authority, in accordance with the model defined in Annex III of this Regulation.
Europa-Parlamentets og Rådets forordning (EU, Euratom) nr. 966/2012 af 25. oktober 2012 om de finansielle regler vedrørende Unionens almindelige budget og om ophævelse af Rådets forordning (EF, Euratom) nr. 1605/2002 (EUT L 298 af 26.10.2012, s. 1).
Examination of other relevant documents concerning the system;
BILAG V
indicate any review of laws, ministerial acts, circulars, internal procedure/other manuals, guidelines and/or checklists.
Model til det uafhængige revisionsorgans udtalelse om forvaltningsmyndighedens og attesteringsmyndighedens overholdelse af de udpegelseskriterier, der er fastsat i bilag XIII til forordning (EU) nr. 1303/2013
Interviews with the staff in the main bodies (including intermediate bodies, if relevant).
Til (Medlemsstatens myndighed/organ)
Include description of the method and criteria for selection, what subjects have been covered, how many interviews have taken place and who has been interviewed.
Der redegøres nærmere for undersøgelsens rækkevidde og omfang i afsnit 2 i den vedhæftede rapport.
reliable, accurate and complete information on the implementation of the operational programme (in line with Article 125(2)(a) of Regulation (EU) No 1303/2013), data on each operation necessary for monitoring, evaluation, financial management, verification and audit (in line with Article 125(2)(d) and (e) of Regulation (EU) No 1303/2013) and data required for drawing up payment applications and accounts (as required by Article 126 (d) (g) and (h) of Regulation (EU) No 1303/2013.
Det anføres bl.a. i rapporten, at undersøgelsen fandt sted på grundlag af beskrivelsen af forvaltningsmyndighedens, og hvor relevant, attesteringsmyndighedens funktioner og procedurer, udarbejdet af og under ansvar af [navn på det/de organ(er), der er ansvarlige for beskrivelsen] og modtaget den [dd/mm/åååå]fra [navn på det/de organ(er), der har indsendt beskrivelsen].
Where functions have been delegated by the managing authority or the certifying authority to other bodies, describe the audit work done to verify that the managing and/or certifying authority have assessed the capacities of these bodies to carry out delegated tasks, that they have sufficient supervisory procedures in place over these intermediate bodies and any other relevant audit work.
Hvad angår forvaltnings- og kontrolsystemet [1] i [forvaltningsmyndigheden eller attesteringsmyndigheden] vedrørende …, kan jeg konstatere, at systemet i alt væsentligt er det samme som under den forrige programmeringsperiode, og at det på grundlag af revisionsarbejde, der er udført i overensstemmelse med de relevante bestemmelser i Rådets forordning (EF) nr. 1083/2006 [2] eller Rådets forordning (EF) nr. 1198/2006 [3], kan dokumenteres, at det har fungeret effektivt i den pågældende periode.
Indicate if any contradictory procedures have taken place prior to issuing this report and indicate the relevant authorities/bodies.
Jeg konkluderer derfor, at de relevante kriterier er opfyldt uden at udføre yderligere revisionsarbejde.UDTALELSE
Confirm that the work has been carried out taking account of internationally accepted audit standards.
(Udtalelse uden forbehold)
Identify if there were any limitation of scope [1], in particular the ones with affecting the opinion of the independent audit body.
Det er på baggrund af ovennævnte undersøgelse min opfattelse, at forvaltningsmyndigheden og/eller attesteringsmyndigheden, som er udpeget til programmet/programmerne, opfylder udpegelseskriterierne vedrørende det interne kontrolmiljø, risikostyring, forvaltnings- og kontrolaktiviteter og overvågning som fastsat i bilag XIII til forordning (EU) nr. 1303/2013.
Results of assessment for each authority/system
(Udtalelse med forbehold)
For each authority/system complete the table:
Det er på baggrund af ovennævnte undersøgelse min opfattelse, at forvaltningsmyndigheden og/eller attesteringsmyndigheden, som er udpeget til programmet/programmerne, opfylder udpegelseskriterierne vedrørende det interne kontrolmiljø, risikostyring, forvaltnings- og kontrolaktiviteter og overvågning som fastsat i bilag XIII til forordning (EU) nr. 1303/2013, med undtagelse af følgende områder [4].
CCI or system (group of CCIs)
Mine begrundelser for at konkludere, at denne/disse myndighed(er) ikke opfylder et eller flere udpegelseskriterier, og min vurdering af sagens alvor, er som følger [5].
Concerned Authority(Managing or Certifying authority)
(Negativ udtalelse)
Completeness and accuracy of description (Y/N)
Det er på baggrund af ovennævnte undersøgelse min opfattelse, at forvaltningsmyndigheden og/eller attesteringsmyndigheden, som er udpeget til programmet/programmerne, ikke opfylder udpegelseskriterierne vedrørende det interne kontrolmiljø, risikostyring, forvaltnings- og kontrolaktiviteter og overvågning som fastsat i bilag XIII til forordning (EU) nr. 1303/2013.
Conclusion (unqualified, qualified, adverse)
Denne negative udtalelse bygger
Designation criteria affected
på [6]
Section of description of functions and procedures affected
Henvisning til et specialforhold (anvendes i det omfang, det skønnes hensigtsmæssigt)
Shortcomings
[Det uafhængige revisionsorgan kan også indføje en henvisning til et specialforhold, uden at det berører dets udtalelse, som fastsat i internationalt accepterede revisionsstandarder.]
Priorities affected
Dato
Recommendations/Corrective measures
Underskrift
Timeframe agreed with concerned authority for implementation of corrective measures
Rådets forordning (EF) nr. 1083/2006 af 11. juli 2006 om generelle bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond og Samhørighedsfonden og ophævelse af forordning (EF) nr. 1260/1999 (EUT L 210 af 31.7.2006, s. 25).
System y
Rådets forordning (EF) nr. 1198/2006 af 27. juli 2006 om Den Europæiske Fiskerifond (EUT L 223 af 15.8.2006, s. 1).
Provide results of the assessment on areas not fully covered in the table above, including but not limited to:
Angiv myndighed(er) og de udpegelseskriterier, som ikke er opfyldt.
The procedures in place for drawing up the accounts referred to in Article 59(5)(a) of Regulation (EU, Euratom) No 966/2012 [2] (Article 126(b) of Regulation (EU) No 1303/2013);
Anfør begrundelsen for forbeholdet/forbeholdene for hver myndighed og hvert udpegelseskriterium.
The arrangements for certifying the completeness, accuracy and veracity of the accounts and that the expenditure entered in the accounts complies with applicable law and has been incurred in respect of operations selected for funding in accordance with the criteria applicable to the operational programme and complying with applicable law (Article 126(c) of Regulation (EU) No 1303/2013);
Anfør begrundelsen for den negative udtalelse for hver myndighed og hvert aspekt.
The procedures in place for ensuring effective and proportionate anti-fraud measures taking account of the risks identified (Article 125(4)(c) of Regulation (EU) No 1303/2013);
BILAG VI
The framework to ensure that an appropriate risk management exercise is conducted when necessary, and in particular in the event of major modifications to the management and control system (Annex XIII, point 2, of Regulation (EU) No 1303/2013);
BETALINGSANMODNING
The arrangements for drawing up the management declaration and annual summary of final audits and controls and weaknesses identified (Article 125(4)(e) of Regulation (EU) No 1303/2013);
EUROPA-KOMMISSIONEN
The arrangements for collecting, recording and storing, in computerised form, data on each operation necessary for monitoring, evaluation, financial management, verification and audit, including data on indicators and outputs (Article 125(2)(d) and (e) of Regulation (EU) No 1303/2013);
Det operationelle programs titel:
A limitation on the scope of the auditor's work may sometimes be imposed by the entity (for example, when the terms of the engagement specify that the auditor will not carry out an audit procedure that the auditor believes is necessary).
Kommissionens afgørelse:
A scope limitation may be imposed by circumstances.
Dato for Kommissionens afgørelse:
It may also arise when, in the opinion of the auditor, the entity's accounting records are inadequate or when the auditor is unable to carry out an audit procedure believed desirable.
Betalingsanmodningens nummer:
Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1).
Dato for indgivelse af betalingsanmodningen:
ANNEX V
National reference (valgfri):
Model for the opinion of an independent audit body on the compliance of the managing authority and the certifying authority with the designation criteria set out in Annex XIII to Regulation (EU) No 1303/2013
Angiv venligst, hvilken form for betalingsanmodning, der er tale om:
To (Member State authority/body)
En mellemliggende betalingsanmodning, jf. artikel 131 i forordning (EU) nr. 1303/2013
INTRODUCTION
En endelig anmodning om en mellemliggende betaling, jf. artikel 135, stk. 2, i forordning (EU) nr. 1303/2013
I, the undersigned, representing [name of the independent audit body under Article 124(2) of Regulation (EU) No 1303/2013] as the body functionally independent from the managing and certifying authorities, responsible for drawing up a report and opinion setting out the results of an assessment of the compliance of the managing authority and the certifying authority with the designation criteria set out in Annex XIII to Regulation (EU) No 1303/2013 for [name of operational programme(s), CCI code(s)] (hereinafter ‘the programme(s)’), have carried out an examination in accordance with Article 124(2) of that Regulation.
I overensstemmelse med artikel 135 i forordning (EU) nr. 1303/2013 vedrører denne betalingsanmodning regnskabsperioden:
SCOPE OF THE EXAMINATION
Fra [3]
The examination covered the managing authority, the certifying authority and (where appropriate) the delegated functions of these authorities, as described in section 1 of the attached report [Annex IV of this Regulation]
Udgifter opdelt efter prioritet og regionskategori som registreret i regnskaberne af attesteringsmyndigheden
The extent and scope of the examination is detailed in section 2 of the attached report.
(Inklusive programbidrag, der er udbetalt til finansielle instrumenter (artikel 41 i forordning (EU) nr. 1303/2013) og forskud udbetalt i forbindelse med statsstøtte (artikel 131, stk. 5, i forordning (EU) nr. 1303/2013))
Among other aspects described in this report, the examination was based on the description of the functions and procedures in place for the managing authority and, where appropriate, the certifying authority, drawn-up by and under the responsibility of.[name of body or bodies responsible for the description] and received on [dd/mm/yyyy] from [name of body or bodies submitting the description].
Prioritet
For the part of the management and control system [1] in [the managing authority or certifying authority] relating to …, I have concluded that the system is essentially the same as for the previous programming period and that there is evidence, on the basis of audit work done in accordance with the relevant provisions of Council Regulation (EC) No 1083/2006 [2] or Council Regulation (EC) No 1198/2006 [3], of their effective functioning during that period.
Beregningsgrundlag (offentlige eller samlede)
I have therefore concluded that the relevant criteria are fulfilled without carrying out additional audit work.OPINION
Samlede støtteberettigede udgifter afholdt af støttemodtagere og udbetalt i forbindelse med gennemførelsen af operationer
(Unqualified opinion)
Samlede offentlige udgifter, som er afholdt i forbindelse med gennemførelsen af operationerne
On the basis of the examination referred to above, it is my opinion that the managing authority and/or the certifying authority being designated for the programme(s) comply with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex XIII to Regulation (EU) No 1303/2013.
Prioritet 1
(Qualified opinion)
Regioner i den yderste periferi og de nordlige tyndtbefolkede regioner
On the basis of the examination referred to above, it is my opinion that the managing authority and/or the certifying authority being designated for the programme(s) comply with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex XIII to Regulation (EU) No 1303/2013, except in the following respects [4]
Prioritet 2
My reasons for considering that this/these authority(ies) do(es) not comply with the designation criterion(a) and my assessment of the seriousness are as follows [5]:
Ungdomsbeskæftigelsesinitiativ
(Adverse opinion)
Prioritet 3
On the basis of the examination referred to above, it is my opinion that the managing authority and/or the certifying authority being designated for the programme(s) do not comply with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex XIII to Regulation (EU) No 1303/2013.
Prioritet 4
This adverse opinion is based
I alt
on [6]