natgillin/translations-raw huggingface dataset:
Additional control
Dodatna kontrola
Education
Izobrazba
Not prescribed
Nije propisana
Operation contributes to focus area 4C.
Opreacija doprinosi fokus području 4C.
Water and wind cause annual losses of 3.24 tons per hectare.
Voda i vjetar godišnje prouzroče gubitke od 3,24 tone po ha.
Support is allocated to farmers who use agro-technical measures which contribute to the protection of the most valuable soil layer- humus.
Potpora se dodjeljuje poljoprivrednicima koji koriste agro-tehničke mjere koje doprinose zaštiti najvrijednijeg dijela tla - humusa.
Soil treatment and sowing vertically to the slope
Obrada tla i sjetva okomito na nagib
Implementation risks:<it pos='end'><;/bmk id="124" transform="close">;</it><it pos='end'><;/bmk id="123" transform="close">;</it><it pos='end'><;/bmk id="122" transform="close">;</it><it pos='end'><;/bmk id="121" transform="close">;</it>
Rizici u provedbi:<it pos='end'><;/bmk id="124" transform="close">;</it><it pos='end'><;/bmk id="123" transform="close">;</it><it pos='end'><;/bmk id="122" transform="close">;</it><it pos='end'><;/bmk id="121" transform="close">;</it>
compliance with the fertilization plan and crop rotation plan and control of the same
poštivanje plana gnojidbe i plana plodoreda te kontrola istih
Risk reduction activities:<it pos='end'><;/bmk id="128" transform="close">;</it><it pos='end'><;/bmk id="127" transform="close">;</it><it pos='end'><;/bmk id="126" transform="close">;</it><it pos='end'><;/bmk id="125" transform="close">;</it>
Aktivnosti za umanjenje rizika:<it pos='end'><;/bmk id="128" transform="close">;</it><it pos='end'><;/bmk id="127" transform="close">;</it><it pos='end'><;/bmk id="126" transform="close">;</it><it pos='end'><;/bmk id="125" transform="close">;</it>
good instructions simple forms, training
dobre upute, jednostavni obrasci, edukacija
medium risk
srednje rizično
In the course of the audit, we have determined that there are agreements made with bodies that are entrusted with performance of certain tasks of the Agency.
Tijekom revizije utvrdili smo da su zaključeni sporazumi s tijelima kojima je povjereno obavljanje određenih zadataka Agencije.
The Paying Agency considers those bodies to be technical services.
Agencija za plaćanja smatra navedena tijela tehničkim servisima.
On the other hand, the Paying Agency concluded cooperation agreements with the Ministry of the Interior (MoI) and the Financial Agency (FINA), which are also considered to be technical services, establishing collaboration regarding exchange of information available exclusively to those bodies.
S druge strane, Agencija za plaćanja zaključila je sporazume o suradnji s Ministarstvom unutarnjih poslova (MUP) te Financijskom agencijom (FINA) koji se također smatraju tehničkim servisima, a s kojima je uspostavljena suradnja vezano uz razmjenu informacija kojima samo ta tijela raspolažu.
Consequently, we consider the agreements concluded with the CAA and the Ministry of Agriculture to constitute transfers of tasks performed by the Agency to another body, which are delegations as such, but the Paying Agency applies a different term to them.
Slijedom navedenoga, mišljenja smo da se u slučaju sporazuma zaključenih s HPA-om i Ministarstvom poljoprivrede radi o prenošenju obavljanja zadataka Agencije na drugo tijelo, što je samo po sebi delegiranje, ali ih Agencija za plaćanje različito naziva.
Definition of a technical service in LH_PM procedure is, in our opinion, adequate in a part pertaining to the fact that a specific body is exclusively competent for performance of a certain function, but jobs/tasks/functions are not assigned to a technical service, rather a collaboration is established with them to exchange information exclusively available to such bodies (as in cases of the MoI or FINA).
Definicija tehničkog servisa u proceduri LH_PM je, prema našem mišljenju, adekvatna u dijelu koji se odnosi na to da je to tijelo koje je jedino nadležno za obavljanje neke funkcije, no tehničkom servisu se ne povjeravaju poslovi/zadaci/funkcije, već se s njima uspostavlja suradnja za razmjenu informacija kojima samo takva tijela raspolažu (kao što je to slučaju s MUP-om ili FINA-om).
We suggest the Agency to redefine the technical services in the procedure and to specify unambiguously in the agreements whether they constitute an assignment of performance of certain tasks/functions of the Agency to other bodies as well as a reference to provisions of the accreditation criterion 1C.
Predlažemo Agenciji da redefinira definiciju tehničkog servisa u proceduri te da se u sporazumima nedvosmisleno naznači kada je riječ o povjeravanju obavljanja određenih zadataka/funkcija Agencije drugim tijelima te navede poveznica na odredbe akreditacijskog kriterija 1C.
Not accepted
Nije prihvaćeno
According to the Procedure for selection of delegated bodies/technical services and concluding of Contracts/Memorandums/Agreements with the selected delegated bodies/technical services (LH_PM, v.1.0, p. 8/26), delegated bodies are selected bodies to which performance of specific tasks of the Agency is transferred.
Prema Proceduri za odabir delegiranog tijela/tehničkog servisa i sklapanje Ugovora/Memoranduma/Sporazuma s odabranim delegiranim tijelom/tehničkim servisom (LH_PM, v.1.0, str. 8/26), delegirano tijelo je odabrano tijelo na koje se prenosi obavljanje određenih zadataka Agencije.
A technical service is a body which is, pursuant to separate legislation, exclusively competent for performance of specific tasks and which may be entrusted with certain tasks by the Paying Agency conforming to the legislation.
Tehnički servis je tijelo koje je, sukladno posebnim propisima, jedino nadležno za obavljanje određenih zadataka te kojem sukladno tim propisima mogu biti od strane Agencije za plaćanja povjereni određeni poslovi.
Previous audits did not provide any findings related to the definition and we consider this finding to be a low priority finding. Therefore we shall not modify the definitions of delegated bodies and technical services or wording of the agreements for now.
Tijekom dosadašnjih revizijskih misija nije bilo nalaza vezanih za definiciju te ovaj nalaz smatramo nalazom niskog prioriteta te sukladno tome za sada nećemo mijenjati definicije delegiranih tijela i tehničkih servisa niti tekstove sporazuma.
Our assessment of the finding as a low priority issue is supported by the fact that the system of internal controls is not jeopardised by this issue at any time.
U prilog našoj procjeni da se radi o nalazu niskog prioriteta dodajemo da sustav funkcioniranja internih kontrola ovim niti u jednom trenu nije ugrožen.
As regards the Agreement on business cooperation with the MoI and the Agreement on access to, exchange and use of the data contained in the Unified Accounts Registry (JRR) concluded with the FINA aimed at improvements to quality of information in the Farm Register, we point out the following:
Vezano za Sporazum o poslovnoj suradnji s MUP-om i Ugovor o pristupu, razmjeni i korištenju podataka iz JRR-a s FINA-om sa svrhom poboljšanja kvalitete podataka u Upisniku poljoprivrednih gospodarstava, ističemo da
The Paying Agency exchanges information on giro accounts and addresses of farms with the MoI and the FINA. The information is non-essential to management of the Farm Register because information contained therein is based on photocopies of giro account signature sheets and photocopies of personal identity cards supplied by beneficiaries.
Agencija za plaćanja s MUP-om i FINA-om razmjenjuje podatke o žiro računima i adresama poljoprivrednih gospodarstava, koji nisu presudni za vođenje Upisnika poljoprivrednih gospodarstava jer se podaci u njemu temelje na preslikama kartica žiro računa i preslikama osobnih iskaznica dostavljenim od strane korisnika.
Consequently, the collaboration with the MoI and the FINA cannot be considered a technical service because the Paying Agency could manage and maintain the Register without the aforementioned collaboration, while all the information subject to the exchange are gathered by the MoI and the FINA within their competences and the process does not present them with any additional activities stemming from their collaboration with the Paying Agency.
Sukladno navedenom, suradnja s MUP-om i FINA-om ne može se smatrati tehničkim servisom, jer bi bez navedene suradnje Agencija za plaćanja bez poteškoća mogla voditi i održavati Upisnik, a istovremeno sve razmijenjene podatke MUP i FINA prikupljaju u okviru svoje nadležnosti i to im ne predstavlja dodatnu aktivnost koja je proizašla temeljem suradnje s Agencijom za plaćanja.
Therefore we think the aforementioned exchange of information primarily contributes to updates of information in the Registry, and the collaboration may be treated as a service performed by the aforementioned bodies.
Dakle, smatramo da navedena razmjena podataka prvenstveno doprinosi ažurnosti podataka u Upisniku, a predmetnu suradnju možemo tretirati kao uslugu koja je izvršena od strane navedenih institucija.
Consequently, the definitions of a delegated body and a technical service shall remain unchanged in the LH_PM procedure.
Slijedom navedenog definicije delegiranog tijela i tehničkog servisa ostaju nepromijenjene u proceduri LH_PM.
Minor Findings
Manje važni nalazi
Details of the minor findings and recommendations are not included in this report but they are communicated to the Paying Agency's management and are available upon request.
Pojedinosti o manje važnim nalazima i preporukama nisu uključene u ovo izvješće, ali su dostavljene upravi Agencije za plaćanja i dostupne su na zahtjev.
Other Matters
Ostala pitanja
The audit team of the Certifying Body in respect of the EAGF which performed the work comprised five professional staff.
Revizorski tim tijela za ovjeravanje za EPJF, koji je obavio reviziju, sastojao se od pet stručna djelatnika.
The qualifications of the personnel involved are summarised as follows:
U tablici u nastavku sažeto su prikazane kvalifikacije uključenog osoblja:
Chartered Accountants
Ovlašteni računovođe
Others (Chartered Auditors)
Ostali (Ovlašteni revizori)
7 Person-days
7 Osoba-dana
368 Person-days
368 Osoba-dana
Audit Strategy
Strategija revizije
Summary of Audit Strategy
Sažetak strategije revizije
•Audit scope and objectives;
•Djelokrug i ciljevi revizije;
Pursuant to Article 5 of the Regulation No 885/2006, audit objectives are as follows:
U skladu s člankom 5. Uredbe 885/2006 ciljevi revizije su sljedeći:
Provide an opinion whether the annual accounts as regards EAGF for the financial year ended 15 October 2013 are an accurate, complete and materially true record of operations charged to the Fund;
dati mišljenje jesu li godišnji računi za EPJF za financijsku godinu koja završava 15. listopada 2013. točan, kompletan i pravilan zapis transakcija koje se terete na račun fonda,
Provide an opinion whether the internal controls have functioned satisfactorily;
dati mišljenje jesu li unutarnje kontrole funkcionirale na zadovoljavajući način,
Provide an opinion on the Statement of Assurance.
dati mišljenje o izjavi o jamstvu.
More specifically, our report includes evaluations of the following:
Detaljnije, naše izvješće uključuje ocjenu:
Whether the Paying Agency complies with the accreditation criteria;
ispunjava li Agencija za plaćanja akreditacijske kriterije;
Whether the Paying Agency's procedures are such as to give reasonable assurance that the expenditure charged to the EAGF was effected in compliance with Community rules and which recommendations for improvements, if any, have been made and followed-up;
daju li postupci Agencije za plaćanja uvjerljiva jamstva da su izdaci kojima se tereti EPJF provedeni u skladu s pravilima Zajednice i koje su preporuke u vezi s poboljšanjem sustava dane, ako ih je bilo, te jesu li one praćene;
Whether the annual accounts referred to in Article 6, paragraph 1 of the Regulation (EC) No. 885/2006 are in accordance with the books and records of the Paying Agency;
je li godišnje financijsko izvješće iz članka 6. stavka 1. Uredbe (EZ) br. 885/2006 u skladu s računovodstvenim knjigama i evidencijama Agencije za plaćanja;
Whether the statements of expenditure and of intervention operations are a materially true, complete and accurate record of the operations charged to the EAGF;
jesu li izjave o izdacima i interventnim postupcima pravilan, potpun i točan zapis transakcija koje se terete na račun EPJF-a;
Because 2013 is the first year of implementation of the EAGF in the Republic of Croatia and because no disbursements to beneficiaries were expected until the end of the financial year, scope of this audit was largely directed towards examination of the procedures and evaluation of their design.
Kako je 2013. godina prva godina provedbe EPJF-a u Republici Hrvatskoj i kako se do kraja financijske godine nisu očekivale isplate korisnicima, djelokrug ove revizije bio je uglavnom usmjeren na pregled procedura i ocjenu njihova dizajna.
Whether the Paying Agency's procedures are such as to give reasonable assurance that the expenditure charged to the EAGF was executed in compliance with Community rules and which recommendations for improvements, if any, have been made and followed-up;
daju li postupci Agencije za plaćanja uvjerljiva jamstva da su izdaci kojima se tereti EPJF provedeni u skladu s pravilima Zajednice i koje su preporuke u vezi s poboljšanjem sustava dane, ako ih je bilo, te jesu li one praćene;
However, system functioning tests were performed wherever possible.
Tamo gdje je to ipak bilo moguće, provedena su testiranja funkcioniranja sustava.
The above is explained in more detail in Chapter 5 of the Report.
Isto je detaljnije pojašnjeno u poglavlju 5. Izvješća.
Verifiability and controllability of the measure<it pos='end'><;/bmk id="136" transform="close">;</it><it pos='end'><;/bmk id="135" transform="close">;</it><it pos='end'><;/bmk id="134" transform="close">;</it><it pos='end'><;/bmk id="133" transform="close">;</it>
Mogućnost provjere i kontrola mjere<it pos='end'><;/bmk id="136" transform="close">;</it><it pos='end'><;/bmk id="135" transform="close">;</it><it pos='end'><;/bmk id="134" transform="close">;</it><it pos='end'><;/bmk id="133" transform="close">;</it>
This operation prevents wind and rain erosion.
Ova operacija sprječava eroziju uzrokovanu kišom i vjetrom.
Operation contributes to focus area 5A.
Operacija doprinosi fokus području 5A.
By reducing erosion the humus layer will be retained and soil fertility and biodiversity will increase.
Smanjenjem erozije zadržati će se humusni sloj, povećati plodnost tla i bioraznolikost.
Development of a five year fertilization plan
Izrada petogodišnjeg plana gnojidbe
Regulations on multiple compliance, good agricultural and environmental conditions (NN xx/14)
Pravilnik o višestrukoj sukladnosti, Dobri poljoprivredno i okolišni uvjeti (NN xx/14)
During the winter, from 15 November to 15 February, in order to collect moisture and prevent erosion, agricultural land must be covered with main crops or one of the following measures shall be applied:
Tijekom zime, od 15. studenog do 15. veljače, u cilju prikupljanja vlage i sprečavanja erozije, poljoprivredne površine moraju biti prekrivene glavnim usjevom ili se mora primjenjivati jedna od sljedećih mjera:
During the vegetation period all arable agricultural land must be covered by crops or harvest residues (above-ground part of the plant by the root), or specifically covered by crop residues (mulch), which reduce soil erosion, except in the case of the preparations for the next sowing and before emergence or winter furrows.
Tijekom vegetacijskog razdoblja sve oranične poljoprivredne površine moraju biti pokrivene poljoprivrednim kulturama ili žetvenim ostacima (nadzemni dio biljke s korijenom), ili ciljano prekrivene biljnim ostacima (malč), koji umanjuju eroziju tla, osim u slučaju obavljene pripreme za sljedeću sjetvu i prije nicanja ili zimske brazde.
•Key audit activities arising from the risk assessment;
•Ključne revizijske aktivnosti koje proizlaze iz procjene rizika;
In the course of the audit, we have paid attention to familiarisation with established system implementation processes through examination of procedures and talks with authorised persons regarding the control system established within the Paying Agency to manage EAGF measures, while the audit addressed several areas in greater detail:
Tijekom ove revizije pozornost smo posvetili upoznavanju uspostavljenog procesa za provedbu sustava pregledom procedura i razgovorom s odgovornim osobama o kontrolnom sustavu uspostavljenom u Agenciji za plaćanja za upravljanje mjerama EPJF-a, a detaljnije smo revizijom obuhvatili nekoliko sljedećih područja:
The Agency procedures pertaining to work performed by delegated bodies/technical services;
postupanja Agencije vezano za rad delegiranih tijela/tehničkih servisa,
Administrative controls pertaining to authorisation of payments within IACS populations;
administrativne kontrole vezane za odobravanje plaćanja u populaciji IAKS-a,
Administrative controls pertaining to authorisation of payments within non-IACS populations;
administrativne kontrole vezane za odobravanje plaćanja u populaciji izvan IAKS-a,
On-the-spot controls within IACS population;
kontrole na terenu u populaciji IAKS-a,
Operation of the regional offices
rad regionalnih ureda.
•Audit assurance and materiality;
•Revizijsko uvjerenje i značajnost;
Since the Decision on provisional accreditation for the EAGF - IACS population has been issued on 27 December 2012, the audit encompassed the period between that day and the end of the financial year, i.e. 15 October 2013.
S obzirom da je Odluka o privremenoj akreditaciji izdana 27. prosinca 2012. za EPJF - populaciju unutar IAKS-a, revizija je obuhvatila razdoblje od toga dana do kraja financijske godine, odnosno 15. listopada 2013.
Namely, the Paying Agency has been provisionally accredited through the Decision on Provisional Accreditation of the Paying Agency for Agriculture, Fisheries and Rural Development for utilisation of assets of the European Agricultural Guarantee Fund on 27 December 2012 (Class: 023-01/12-01/862; Reg. no.: 525-03/0796-13-1) as regards performance of direct payments, which remains in effect until 20 December 2013.
Naime, Agencija za plaćanja privremeno je akreditirana izdavanjem Odluke o privremenoj akreditaciji Agencije za plaćanja u poljoprivredi, ribarstvu i ruralnom razvoju za korištenje sredstava Europskog poljoprivrednog jamstvenog fonda 27. prosinca 2012. godine (Klasa: 023-01/12-01/862; Urbroj: 525-03/0796-13-1) vezano za provedbu izravnih plaćanja, i na snazi do 20. prosinca 2013. godine.
Also, on 1 July 2013, the Ministry of Agriculture issued the Decision on Amendments to the Decision on Provisional Accreditation of the Paying Agency for Agriculture, Fisheries and Rural Development for utilisation of assets of the European Agricultural Guarantee Fund (Class: 023-01/12-01/862; Reg. no.: 525-03/0796-13-2) as regards performance of Common market organisation measures: Trading mechanisms (customs quotas system, import/export licenses and export fees); Production restrictions (quotas) system in milk sector; Production restriction (quotas) system in sugar sector; Public interventions and private storage, and Support to supply of fruit and vegetables and processed fruit and vegetables to pupils and students attending education institutions.
Također, dana 1. srpnja 2013. godine Ministarstvo poljoprivrede izdalo je Odluku o dopuni Odluke o privremenoj akreditaciji Agencije za plaćanja u poljoprivredi, ribarstvu i ruralnom razvoju za korištenje sredstava Europskog poljoprivrednog jamstvenog fonda (Klasa: 023-01/12-01/862; Urbroj: 525-03/0796-13-2) vezano uz provedbu mjera Zajedničke organizacije tržišta: Trgovinski mehanizmi (sustav carinskih kvota, uvozno/izvoznih dozvola i izvoznih naknada); Sustav ograničavanja proizvodnje (kvote) u sektoru mlijeka; Sustav ograničavanja proizvodnje (kvote) u sektoru šećera; Javne intervencije i privatno skladištenje, i Potpora opskrbi polaznika odgojno-obrazovnih ustanova voćem i povrćem te prerađevinama voća i povrća.
Audit of those measures therefore encompassed the period between 1 July 2013 and the end of the financial year of 2013.
Revizija tih mjera obuhvatila je stoga razdoblje od 1. srpnja 2013. do kraja financijske godine 2013.
Assuming that there shall be no payments to EAGF beneficiaries during the financial year of 2013 (IACS and non-IACS), the audit encompassed the management and control system, procedure design evaluation and control tests, where possible.
Uz pretpostavku da tijekom financijske godine 2013. neće biti isplata korisnicima EPJF-a (IAKS i izvan IAKS-a), opseg revizije obuhvatio je sustav upravljanja i kontrola, ocjenu dizajna procedura i testiranje kontrola, gdje je to bilo moguće.
Had there been any payments effected, audit assurance would be 95%, and materiality would be 2%.
U slučaju da su plaćanja ipak izvršena, revizijsko uvjerenje iznosilo bi 95 %, a značajnost 2 %.
•Systems and controls;
•Sustavi i kontrole;
Croatia established a Paying Agency through the Paying Agency for Agriculture, Fisheries and Rural Development Establishment Act (OG 30/2009) enacted by the Croatian Parliament in 2009.
Hrvatska je osnovala jednu Agenciju za plaćanja Zakonom o osnivanju Agencije za plaćanja u poljoprivredi, ribarstvu i ruralnom razvoju iz 2009. (NN 30/2009) koju je odobrio Hrvatski sabor.
On 18 December 2009, the Paying Agency for Agriculture, Fisheries and Rural Development has been officially registered with the Commercial Court.
Dana 18. prosinca 2009. godine Agencija za plaćanja u poljoprivredi, ribarstvu i ruralnom razvoju službeno je registrirana u Registru Trgovačkog suda.
The Agency is responsible for implementation of national support and pre-accession programmes for agriculture and rural development as well as for implementation of Common Agricultural Policy measures financed through the EAGF and the EAFRD funds.
Agencija je odgovorna za provedbu nacionalne potpore i pretpristupnih programa za poljoprivredu i ruralni razvoj, za provođenje mjera iz mjera ZPP-a pod financiranjem EPJF i EPFRR fondova.
The Agency performs the following basic functions related to payments from the agricultural funds of the EU:
Agencija obavlja sljedeće osnovne funkcije vezane uz isplatu sredstava poljoprivrednih fondova EU:
- Authorisation of payments, including determination whether applicants meet the requirements and determination of the amount to be paid;
- odobravanje plaćanja, koje obuhvaća utvrđivanje zadovoljavaju li podnositelji zahtjeva potrebne uvjete i određivanje iznosa koji će se isplatiti;
- Effecting of payments, including preparation of payment orders and forwarding of funds to applicant accounts in compliance with approved amounts;
- izvršenje plaćanja, koje obuhvaća pripremu naloga za plaćanja i prosljeđivanje sredstava na račune podnositelja zahtjeva sukladno odobrenim iznosima;
- Accounting of liabilities and effected payments
- računovodstvo obveza i izvršenih plaćanja.
CONVOLVULUS
DVORNICE
In the course of the audit, we have examined an established EAGF payment approval system as well as a liability management system.
Tijekom revizije pregledali smo i sustav uspostavljen za odobrenje plaćanja u EPJF-u kao i sustav uspostavljen za upravljanje dugovanjima.
In the course of the audit, we have examined organisational structure established in the Paying Agency for implementation of the EAGF and human resource management.
Tijekom revizije pregledali smo organizacijsku strukturu uspostavljenu za provedbu EPJF-a u Agenciji za plaćanja te upravljanje ljudskim potencijalima.
Sector for Direct Support, Sector for Market Support, Sector for Structural Support, Sector for Registers, Sector for Planning and Coordination, Sector for General and Legal Affairs, Sector for Information Management, Sector for On-the-Spot Control, Sector for Finance, Internal Audit Sector.
Sektor za izravnu potporu, Sektor za tržišnu potporu, Sektor za strukturnu potporu, Sektor za registre, Sektor za planiranje i koordinaciju, Sektor općih i pravnih poslova, Sektor za informacijsko upravljanje, Sektor za kontrolu, Sektor za financije i Sektor za unutarnju reviziju.
Responsibilities were determined within the following sectors:
Odgovornosti su utvrđene unutar sektora: