natgillin/translations-raw huggingface dataset:
Commission Regulation (EZ) No 889/2008 of 5 September 2008 laying down detailed rules for the implementation of Council Regulation (EC) No 834/2007 on organic production and labelling of organic products with regard to organic production, labelling and control (OJ L 250, 18. 9. 2008).
Uredba Uredbe Komisije (EZ) br. 889/2008 od 5. rujna 2008. o podrobnim pravilima za provedbu Uredbe Vijeća (EZ) br. 834/2007 o ekološkoj proizvodnji i označavanju ekoloških proizvoda u pogledu ekološke proizvodnje, označavanja i stručne kontrole (SL L 250, 18. 9. 2008.).
Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009
Uredbe (EU) o izravnim plaćanjima br. 1307/2013 Europskog Parlamenta i Vijeća od 17. prosinca 2013. o utvrđivanju pravila za izravna plaćanja poljoprivrednicima u programima potpore u okviru zajedničke poljoprivredne politike i o stavljanju izvan snage Uredbe Vijeća (EZ) br. 637/2008 i Uredbe Vijeća (EZ) br. 73/2009.
<it pos='begin'><;rpr id="3">;</it>The matters subject to auditing, according to the Strategic Plan, encompass all IPARD, CAP and CFP policies and measures, general operations of the Agency, information security and information technologies.
<it pos='begin'><;rpr id="3">;</it>Područje revidiranja prema Strateškom planu obuhvaća sve programe i mjere IPARD-a, ZPP-a, ZRP-a, opće poslovanje Agencije, informacijske sigurnosti i informacijske tehnologije.
All organisational units of the Agency involved in performance of the programmes and measures, as well as organisational units involved in implementation of horizontal issues comply with business processes and accreditation criteria laid out in Annex 1 of Regulation (EC) No 885/2006.
Sve organizacijske jedinice Agencije uključene u provedbu programa i mjera kao i organizacijske jedinice uključene u provedbu horizontalnih pitanja uključene su u skladu s prikazom poslovnih procesa i akreditacijskim kriterijima iz Dodatka 1. Uredbe EK 885/2006.
All significant areas, which should be audited at least once in five years conforming to the accreditation criteria, have been encompassed.<it pos='end'><;/rpr id="3" transform="close">;</it>
Obuhvaćena su sva značajnija područja koja prema akreditacijskim kriterijima trebaju biti revidirana najmanje jednom u pet godina.<it pos='end'><;/rpr id="3" transform="close">;</it>
The Strategic Plan encompasses the following fields of auditing:
Strateškim planom obuhvaćena su sljedeća područja revidiranja:
Direct payments in 2013;
Izravna plaćanja 2013.
Single Payment Scheme at a regional level (entitlement to regional payment);
Jedinstveno plaćanje na regionalnoj razini (pravo na regionalno plaćanje),
Payments in sensitive sectors (dairy cows, sows, sugar beets, olive oil, tobacco);
Plaćanja u osjetljivim sektorima (Mliječne krave, Krmače, Šećerna repa, Maslinovo ulje, Duhan),
Payments from the national reserve (milk, fattening of cattle, sheep and goats, tobacco);
Plaćanje iz nacionalne rezerve (Mlijeko, Tov goveda, Ovce i koze, Duhan),
Production related payments (suckler cows, sheep and goats);
Proizvodno vezano plaćanje (Krave dojilje, Ovce i koze),
Special production related payments;
Posebna proizvodno vezana plaćanja,
Special national reserve for demined land;
Posebna nacionalna rezerva za razminirano zemljište;
Direct payments in 2014 - 2020;
Izravna plaćanja 2014.-2020.
The basic programme of payments i related payments;
Osnovni program plaćanja i povezana plaćanja,
Production related payments;
Proizvodno vezana plaćanja,
Small agricultural holdings programme
Program za mala gospodarstva;
IPARD Programme 2007 -2013;
IPARD Program 2007.-2013.
Priority axis 1 - Measure 101, Measure 103;
Prioritet 1 - Mjera 101, Mjera 103,
Priority axis 2 - Measure 202;
Prioritet 2 - Mjera 202,
Priority axis 3 - Measure 301, Measure 302;
Prioritet 3 - Mjera 301, Mjera 302,
Measure 501 - Technical assistance
Mjera 501 - Tehnička pomoć;
Rural Development Support Plan 2014 - 2020;
Plan potpore Ruralnom razvoju 2014.-2020.
Measures of special importance to several priority axes of the Community;
Mjere od posebne važnosti za nekoliko prioriteta Zajednice,
Measures of special importance to fostering knowledge transfer and innovation in agriculture, forestry and rural areas;
Mjere od posebne važnosti za poticanje prijenosa znanja i inovacija u poljoprivredi, šumarstvu i ruralnim područjima,
Measures of special importance to increasing competitiveness of all types of agriculture and increasing sustainability of farms;
Mjere od posebne važnosti za jačanje konkurentnosti svih vrsta poljoprivrede i jačanje održivosti poljoprivrednih gospodarstava,
Measures of special importance to promotion of production chains and risk management in agriculture;
Mjere od posebne važnosti za promicanje proizvodnih lanaca i upravljanje rizicima u poljoprivredi,
Measures of special importance to rehabilitation, preservation and improvement of ecosystems dependant on agriculture and forestry;
Mjere od posebne važnosti za obnavljanje, očuvanje i poboljšanje ekosustava ovisnih o poljoprivredi i šumarstvu,
Promotion of efficiency and support to shifts towards low-carbon economy and climate economy in agriculture, food production and forestry;
Promicanje učinkovitosti i potpora pomaku prema niskougljičnoj i za klimu neškodljivoj ekonomiji u poljoprivredi, proizvodnji hrane i šumarstvu,
Measures of special importance to promoting social inclusion, poverty reduction and economic development in rural areas
Mjere od posebne važnosti za promicanje socijalne uključenosti, smanjenje siromaštva i gospodarski razvoj u ruralnim područjima;
CMO support programme;
ZOT program potpore
Market interventions;
Tržne intervencije,
Producer groups and organisations;
Proizvođačke grupe i organizacije,
Third country trade;
Trgovina s trećim zemljama;
Horizontal features - implementation of support programmes
Horizontalna područja - provedba programa potpora
Irregularity and debtors management;
Upravljanje nepravilnostima i dužnicima,
Finances and accounting;
Financije i računovodstvo,
Financial reporting;
Financijsko izvještavanje,
Delegation of tasks, technical services;
Delegiranje zadaća, tehnički servisi;
Common Fisheries Policy measures;
Mjere Zajedničke ribarske politike
Information systems and IT audits;
Informacijski sustavi i IT revizije
Management of the basic business activities of the Agency;
Upravljanje agencijskim osnovnim poslovnim aktivnostima
Human resource management;
Upravljanje ljudskim potencijalima,
Risk management;
Upravljanje rizicima,
Document management;
Upravljanje dokumentima,
Written procedure management;
Upravljanje pisanim procedurama,
Irregularity management and attempted fraud management;
Upravljanje nepravilnostima i pokušajima prevare,
Public procurement;
Javna nabava,
Financial and accounting operations (salaries, wages etc.);
Financijski i računovodstveni poslovi (plaće, dnevnice, i dr.),
Budget planning;
Proračunsko planiranje,
International cooperation and public relations
Međunarodna suradnja i odnosi s javnošću.
Beneficiary is entered in the Organic Production Subjects Register.
Korisnik je upisan u Upisnik subjekata u ekološkoj proizvodnji.
In the process of strategic planning, the IAS specifies strategic changes impacting organisation of internal auditing, human resources, working procedures and reporting: from the SAPARD to the IPARD, towards the CAP and CFP measures and from a non-IT system towards an IT system.
SUR u strateškom planiranju navodi strateške promjene koje utječu na organizaciju unutarnje revizije, ljudske potencijale, radne postupke i izvještavanje: od SAPARD-a prema IPARD-u, prema mjerama ZPP-a i ZRP-a te od ne-IT sustava prema IT sustavu.
Field crops
Ratarske kulture
The Strategic Plan takes into consideration activities which should be undertaken, which foster strategic development of the IAS, such as additional training, hiring etc.
Strateškim planom uzimaju se u obzir aktivnosti koje treba poduzeti, a kojima se potiče strateški razvoj SUR-a kao što su dodatne edukacije, zapošljavanje i drugo.
Permanent grasslands
Trajni travnjaci
The objective of the operation is paying for the maintenance of organic agricultural practices and methods to farmers engaged in organic farming and the continued use of more environmentally friendly methods of organic farming.
Cilj operacije je plaćanje za održavanje ekoloških poljoprivrednih praksi i metoda poljoprivrednicima koji se bave ekološkom poljoprivrednom proizvodnjom te nastavak korištenja okolišno prihvatljivijih metoda ekološke poljoprivrede.
A risk assessment performed by the management and an IT system risk assessment represented the basis for risk assessment and ranking of priority areas of performance of IAS audits.
Temelj za procjenu rizika i rangiranje prioritetnih područja za provedbu revizija SUR-u je predstavljala procjena rizika rukovodstva i procjena rizika IT sustava.
The IAS is based upon more than 30 risks pertaining to key areas of operation.
SUR-a temelji se na više od 30 rizika koji se odnose na ključna područja poslovanja.
Frequency of auditing of specific areas is based on the performed risk assessment.
Učestalost revizije određenog područja temelji se na provedenoj procjeni rizika.
Based on the above, the evaluation of the Strategic Plan of Internal Auditing in 2013-2017 is good (4).
Temeljem navedenog, ocjena strateškog plana unutarnje revizije 2013.-2017. je dobar (4).
Agriculture preservation on areas with natural agricultural constraints - PPO
Očuvanje poljoprivrede na područjima s prirodnim ograničenjima u poljoprivredi - PPO
Accreditation criterion of “Monitoring: Separate evaluations via an internal audit service” is evaluated as follows:
Akreditacijski kriterij „Praćenje: Posebne procjene putem službe za unutarnju reviziju“ ocjenjujemo kako slijedi:
Support for the PPO cannot be achieved simultaneously from the first pillar.
Potpora za PPO ne može se istovremeno ostvariti iz I. stupa.
Good (4) for non-IACS population;
dobar (4) za Populaciju izvan IAKS,
Good (4) for population of Debts within the framework of the EAGF
dobar (4) za Populaciju Dugovanja u okviru EPJF.
Agriculture preservation on areas with natural and specific agricultural constraints - PSO
Očuvanje poljoprivrede na područjima sa specifičnim ograničenjima u poljoprivredi - PSO
In Matrices I, II and III, the evaluation is specified in brackets “( )” for those procedures which have not yet been internally audited and it is based on suitability of the five-year auditing plan.
Ocjena je u matricama I, II i III navedena u zagradi „( )” za one postupke za koje još nije provedena unutarnja revizija i temelji se na primjerenosti petogodišnjeg revizijskog plana.
Operational transactions
Operativne transakcije
Areas with natural and specific constraints in agriculture as defined in accordance with the "Study on areas with natural or other specific constraints in agriculture with calculations" on the level LAU2 areas and in Croatia this would be a local government unit (LGU).
Područja s prirodnim i specifičnim ograničenjima u poljoprivredi su definirana sukladno “Studiji o područjima s prirodnih i ostalim specifičnim ograničenjima u poljoprivredi s kalkulacijama” na nivou LAU2 područja što u RH odgovara jedinici lokalne samouprave (JLS).
Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009 conducting agricultural activity in the area of local government unit, which is defined as an area with natural and specific constraints.
Uredbe (EU) o izravnim plaćanjima br. 1307/2013 Europskog Parlamenta i Vijeća od 17. prosinca 2013. o utvrđivanju pravila za izravna plaćanja poljoprivrednicima u programima potpore u okviru zajedničke poljoprivredne politike i o stavljanju izvan snage Uredbe Vijeća (EZ) br. 637/2008 i Uredbe Vijeća (EZ) br. 73/2009, koji provode poljoprivrednu aktivnost na području JLS koja je definirana kao područje s prirodnim i specifičnim ograničenjima.
In the financial year of 2013, no payments to beneficiaries within the framework of EAGF - IACS or EAGF - non-IACS were executed, therefore we could not perform substantive testing using a sample of operational transactions.
Tijekom financijske godine 2013. nisu izvršena plaćanja korisnicima u okviru EPJF IAKS i EPJF izvan IAKS-a te nismo mogli provesti dokazno testiranje na uzorku operativnih transakcija.
Non-Operational transactions
Neoperativne transakcije
In the financial year of 2013, there were no recorded non-operational transactions regarding “non statistical populations”, namely debtors, public storage, advances and securities, as indicated in Matrices II and III.
Tijekom financijske godine 2013. nije bilo evidentiranih neoperativnih transakcija u pogledu „nestatističkih populacija”, a to su dužnici, javno skladištenje, predujmovi i jamstva, kako je navedeno u matricama II. i III.
The basic criterion for the determination of a LGU as hill - mountain unit is that restrictions related to altitude and slope are at more than 50% of its territory.
Osnovni kriterij za određivanje neke JLS kao gorskog planinske je da se ograničenja vezana uz nadmorsku visinu i nagib nalaze na više od 50% njezinog područja.
We have assessed the Paying Agency's compliance with the accreditation criteria by using the grading “1” - “5” based on information on design of the system.
Ispunjavanje akreditacijskih kriterija od strane agencije za plaćanja ocijenili smo ocjenama od 1 do 5 temeljem informacija o dizajnu sustava.
Our assessment is outlined in section 1.4.3 above.
Naša je ocjena navedena u odjeljku 1.4.3.
Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009 conducting agricultural activity in the area of local government unit, which is defined as a hill and mountain area.
Uredbe (EU) o izravnim plaćanjima br. 1307/2013 Europskog Parlamenta i Vijeća od 17. prosinca 2013. o utvrđivanju pravila za izravna plaćanja poljoprivrednicima u programima potpore u okviru zajedničke poljoprivredne politike i o stavljanju izvan snage Uredbe Vijeća (EZ) br. 637/2008 i Uredbe Vijeća (EZ) br. 73/2009, koji provode poljoprivrednu aktivnost na području JLS definiranom kao gorsko planinsko područje.
Could cover also intervention stocks
Može obuhvaćati i intervencijske zalihe.
hill and mountain areas
gorsko-planinska područja
Since there were no recorded non-operational transactions regarding the “non statistical populations”, we were unable to perform substantive testing pertaining to tables contained in Annex III - irregularities and IIIA, or testing of advances and securities.
Kako nije bilo evidentiranih neoperativnih transakcija u pogledu „nestatističkih populacija”, nismo mogli provesti dokazno testiranje u vezi s tablicama iz Priloga III. - nepravilnosti i III.A, kao ni testiranje predujmova i jamstava.
Test results of tables of Annex III - irregularities
Rezultati testova u vezi s tablicama iz Priloga III. - nepravilnosti
Annex I, E of Regulation (EC) No 885/2006 and paragraph 5.3 of Guideline No. 2 - “Accreditation”.
Prilog I. dio E Uredbe br. 885/2006 i stavak 5.3. Smjernice br. 2 - „Akreditacija”.
Conservation of agriculture in hill and mountain areas - HMA
Očuvanje poljoprivrede na gorsko planinskim područjima - GPP
M13.1.Conservation of agriculture in hill and mountain areas
M13.1.Očuvanje poljoprivrede na gorsko planinskim područjima
Operation Conservation of agriculture in hill and mountain areas contributes to continuation as well as the promotion of new agricultural activities in the hill and mountain areas, which are defined in the "Study on areas with natural or other specific constraints in agriculture with calculations" on the level LAU2 areas and in Croatia this would be a local government unit (LGU).
Operacija Očuvanje poljoprivrede na gorsko planinskim područjima doprinosi nastavku , ali i poticanju novih poljoprivrednih aktivnosti na gorsko planinskim područjima koja su definirana u “Studiji o područjima s prirodnih i ostalim specifičnim ograničenjima u poljoprivredi s kalkulacijama”.
The main criteria for the determination of the hill and mountain area are average altitude and slope, calculated using DEM (digital elevation model) with a horizontal resolution of 25 * 25:
Glavni kriteriji za određivanje pripadnosti gorsko planinskom području su prosječna nadmorska visina i nagib koji su izračunati koristeći DEM (Digitalni model reljefa) sa horizontalnom rezolucijom 25*25:
Since no cases of irregularities were determined in the financial year of 2013 as regards recoveries and amounts where recovery could not be assured, we were not able to conduct testing to determine whether amounts of outstanding debts recorded in the debtors ledger are recorded properly and we did not determine outstanding debts because no payments to beneficiaries within IACS and non-IACS populations were executed in 2013.
S obzirom da u financijskoj godini 2013. nisu utvrđeni slučajevi nepravilnosti, povrata i iznosa čiji se povrat ne može osigurati, nismo mogli provesti testiranja jesu li iznosi nepodmirenih dugovanja u knjizi dužnika pravilno evidentirani te nismo utvrdili nepodmirena dugovanja jer tijekom 2013. godine nisu bila izvršena još ni plaćanja korisnicima u populacijama IAKS i izvan IAKS-a.
Compliance with the conditions of organic farming
Pridržavanje uvjeta ekološke proizvodnje
Assessment<it pos='end'><;/bmk id="255" transform="close">;</it><it pos='end'><;/bmk id="254" transform="close">;</it>
Ocjena<it pos='end'><;/bmk id="255" transform="close">;</it><it pos='end'><;/bmk id="254" transform="close">;</it>
Recommendations<it pos='end'><;/bmk id="261" transform="close">;</it><it pos='end'><;/bmk id="260" transform="close">;</it>
Preporuke<it pos='end'><;/bmk id="261" transform="close">;</it><it pos='end'><;/bmk id="260" transform="close">;</it>
Test results on Tables of Annex III A
Rezultati testova u vezi s tablicama iz Priloga III.A
Annex III of Regulation (EC) No 885/2006 and Guideline No. 1.
Prilog III. Uredbi (EZ) br. 885/2006 i Smjernica br. 1.
Expert control by authorized control bodies of all producers involved in organic production system is mandatory at least once a year.
Obvezna je stručna kontrola od strane ovlaštenih kontrolnih tijela nad svim proizvođačima koji su uključeni u sustav ekološke proizvodnje najmanje jednom godišnje
The authorized control bodies issue a certificate to producer who a part of an expert control system and who within the scope of his/hers activities meets the prescribed requirements for organic production
Ovlaštena kontrolna tijela izdaju potvrdnicu proizvođaču koji je u sustavu stručne kontrole i koji u okviru svojih djelatnosti udovoljava propisanim zahtjevima za ekološku proizvodnju
There is no prohibition of the use of chemically synthesized preparations.
Nema zabrane korištenja kemijski sintetiziranih pripravaka.
The use of chemically synthesized preparations is strictly limited
Strogo je ograničeno korištenje kemijski sintetiziranih pripravaka.
Procedures for soil preparation and processing that facilitate maintaining or increasing of the soil organic matter, ensure stability and soil biodiversity, and prevent soil compaction and erosion are applied.
Primjenjuju se postupci pripreme i obrade tla koje omogućuju održavanje ili povećanje organske tvari tla, osiguravaju stabilnost i bioraznolikost tla, te sprječavaju zbijenost i eroziju tla.
The use of organic fertilizers and soil improvers is not prescribed
Nije propisano korištenje ekoloških gnojiva i poboljšivača tla
Fertilizers and soil improvers can be used only if approved for use in organic production.
Gnojiva i poboljšivači tla mogu se koristiti samo ako su odobreni za uporabu u ekološkoj proizvodnji.
Fertility and biological activity of the soil is maintained and increased through multi-year crop rotation including legumes and other green manure, and the application of manure or organic material preferably composted, from organic production.
Plodnost i biološka aktivnost tla održava se i povećava višegodišnjim plodoredom uključujući leguminoze i ostalu zelenu gnojidbu, te primjenom stajskog gnojiva ili organskog materijala po mogućnosti kompostiranog, iz ekološke proizvodnje.
Since no payments to beneficiaries were executed in the financial year of 2013, we could not employ substantive testing to verify that the amounts are materially true, complete and accurate in compliance with Annex IIIA of Commission Regulation (EC) No. 885/2006, or new cases, recoveries and adjustments, including those amounts where recovery cannot be assured in compliance with Paragraph 5.4.2 of Guideline No. 3 in order to verify that they are properly recorded in the debtors ledger, and we could not control that the outstanding debt reported conforming to Annex IIIA and the debtors ledger are reconciled.
S obzirom da nisu izvršena plaćanja korisnicima u financijskoj godini 2013. nismo mogli dokaznim testiranjem provjeriti istinitost, potpunost i točnost iznosa u skladu s Prilogom III.A Uredbi Komisije (EZ) br. 885/2006, odnosno nove slučajeve, povrate i ispravke, uključujući iznose čiji se povrat ne može osigurati u skladu sa stavkom 5.4.2. Smjernice br. 3 kako bismo provjerili jesu li pravilno evidentirani u knjizi dužnika, te nismo mogli provjeriti usklađenost nepodmirenog dugovanja prijavljenog u skladu s Prilogom III.A s knjigom dužnika.
Assessment<it pos='end'><;/bmk id="295" transform="close">;</it><it pos='end'><;/bmk id="294" transform="close">;</it>
Ocjena<it pos='end'><;/bmk id="295" transform="close">;</it><it pos='end'><;/bmk id="294" transform="close">;</it>
Recommendations<it pos='end'><;/bmk id="301" transform="close">;</it><it pos='end'><;/bmk id="300" transform="close">;</it>
Preporuke<it pos='end'><;/bmk id="301" transform="close">;</it><it pos='end'><;/bmk id="300" transform="close">;</it>
Test results in respect of advances and securities
Rezultati testova u vezi s predujmovima i jamstvima
Annex I, 2 D of Regulation (EC) No 885/2006 and paragraph 5.2 of Guideline No. 2. - “Accreditation”.
Prilog I. točka 2. podtočka D Uredbe (EZ) br. 885/2006 i stavak 5.2. Smjernice br. 2. - „Akreditacija”.
Since no payments of advances were recorded by the end of the financial year of 2013, or securities related to the same, we were not able to perform testing to verify that the advances and securities are materially true in terms of invoices, amounts and periods.
S obzirom da do kraja financijske godine 2013. nisu evidentirane isplate predujmova i s njima povezana jamstva, nismo mogli provesti testiranje ispravnosti predujmova i jamstava sa stajališta računa, iznosa i razdoblja.
Also, since no payments of advances were recorded, or securities related to the same, we were not able to determine financial or formal errors.
Također, s obzirom da nisu evidentirane isplate predujmova i s njima povezana jamstva, nismo mogli utvrditi financijske ili formalne pogreške
Assessment<it pos='end'><;/bmk id="314" transform="close">;</it>
Ocjena<it pos='end'><;/bmk id="314" transform="close">;</it>
Recommendations<it pos='end'><;/bmk id="321" transform="close">;</it><it pos='end'><;/bmk id="320" transform="close">;</it>
Preporuke<it pos='end'><;/bmk id="321" transform="close">;</it><it pos='end'><;/bmk id="320" transform="close">;</it>
Crop rotation should be varied and adjusted for long-term maintenance of soil fertility and lack of weed control in which cultures with different rooting depths and different needs for certain nutrients and water are alternated.
Plodored se treba raznoliko i usklađeno sastaviti radi dugoročnog održavanja plodnosti i nezakorovljenosti tla u kojem se izmjenjuju kulture s različitom dubinom zakorjenjivanja te različitim potrebama za pojedinim hranjivima i vodom.