natgillin/translations-raw huggingface dataset:
The authorising officer responsible may be assisted by one or more members of staff entrusted, under his or her responsibility, with the carrying out of certain operations necessary for budget implementation and the production of the financial and management information.
Ta tijela mogu obavljati i zadaće koje nisu povezane s upravljanjem sredstvima Unije i mogu povjeriti drugim tijelima neke od svojih zadaća.
Each Union institution and each Union body referred to in Article 70 shall inform the European Parliament, the Council, the Court of Auditors and the accounting officer of the Commission within two weeks of the appointment and the termination of the duties of authorising officers by delegation, internal auditors and accounting officers, and of any internal rules it adopts in respect of financial matters.
Države članice mogu svoju odluku o imenovanju tijela temeljiti na tome jesu li sustavi upravljanja i kontrole u biti istovjetni sustavima koji su već postojali u prethodnom razdoblju i funkcioniraju li djelotvorno.
Each Union institution shall inform the Court of Auditors of delegation decisions and of the appointment of imprest administrators under Articles 79 and 88.
Ako rezultati revizije i kontrole pokažu da imenovana tijela više nisu u skladu s kriterijima utvrđenima u sektorskim pravilima, države članice poduzimaju mjere potrebne za uklanjanje nedostataka u provedbi zadaća tih tijela, uključujući okončanjem imenovanja u skladu sa sektorskim pravilima.
Article 74
Uloga Komisije u postupku određenom u ovom stavku utvrđuje se u sektorskim pravilima.
Powers and duties of the authorising officer
Tijela imenovana u skladu sa stavkom 3. dužna su:
The authorising officer shall be responsible in the Union institution concerned for implementing revenue and expenditure in accordance with the principle of sound financial management, including through ensuring reporting on performance, and for ensuring compliance with the requirements of legality and regularity and equal treatment of recipients.
uspostaviti i osigurati funkcioniranje djelotvornog i učinkovitog sustava unutarnje kontrole;
For the purposes of paragraph 1 of this Article, the authorising officer by delegation shall, in accordance with Article 36 and the minimum standards adopted by each Union institution and having due regard to the risks associated with the management environment and the nature of the actions financed, put in place the organisational structure and the internal control systems suited to the performance of his or her duties.
upotrebljavaju li računovodstveni sustav koji pravodobno pruža točne, potpune i pouzdane informacije;
The establishment of such structure and systems shall be supported by a comprehensive risk analysis, which takes into account their cost effectiveness and performance considerations.
dostaviti informacije koje se zahtijevaju u skladu sa stavcima 5., 6. i 7.;
To implement expenditure, the authorising officer responsible shall make budgetary and legal commitments, shall validate expenditure and authorise payments and shall undertake the preliminary steps for the implementation of appropriations.
osigurati ex post objavu u skladu s člankom 38. stavcima od 2. do 6.
To implement revenue, the authorising officer responsible shall draw up estimates of amounts receivable, establish entitlements to be recovered and issue recovery orders.
Pri svakoj obradi osobnih podataka mora se poštovati Uredba (EU) 2016/679.
Where appropriate, the authorising officer responsible shall waive established entitlements.
Tijela imenovana na temelju stavka 3. dužna su do 15. veljače sljedeće financijske godine Komisiji dostaviti:
In order to prevent errors and irregularities before the authorisation of operations and to mitigate risks of non-achievement of objectives, each operation shall be subject at least to an ex ante control relating to the operational and financial aspects of the operation, on the basis of a multiannual control strategy which takes risk into account.
svoju računovodstvenu dokumentaciju o rashodima koji su nastali tijekom relevantnog referentnog razdoblja, utvrđenog u sektorskim pravilima, pri izvršenju njihovih zadaća i koji su podneseni Komisiji radi nadoknade;
The extent in terms of frequency and intensity of the ex ante controls shall be determined by the authorising officer responsible taking into account the results of prior controls as well as risk-based and cost-effectiveness considerations, on the basis of the authorising officer’s own risk analysis.
godišnji sažetak završnih revizorskih izvješća i provedenih kontrola, uključujući analizu naravi i opsega utvrđenih pogrešaka i nedostataka sustavâ, te provedene ili planirane korektivne mjere.
In case of doubt, the authorising officer responsible for validating the relevant operations shall, as part of the ex ante control, request complementary information or perform an on-the-spot control in order to obtain reasonable assurance.
Računovodstvena dokumentacija iz stavka 5. točke (a) uključuje predfinanciranje i iznose za koje su u tijeku ili su završeni postupci povrata.
For a given operation, the verification shall be carried out by staff other than those who initiated the operation.
Uz računovodstvenu dokumentaciju prilaže se izjava rukovodstva kojom se, prema mišljenju odgovornih za upravljanje sredstvima, potvrđuje sljedeće:
The staff who carry out the verification shall not be subordinate to the members of staff who initiated the operation.
i. da su informacije na odgovarajući način prikazane, potpune i točne;
The authorising officer by delegation may put in place ex post controls to detect and correct errors and irregularities of operations after they have been authorised.
rashodi su upotrijebljeni u skladu s njihovom namjenom, kako je utvrđeno u sektorskim pravilima;
Such controls may be organised on a sample basis according to risk and shall take account of the results of prior controls as well as cost-effectiveness and performance considerations.
postojećim sustavima kontrole osiguravaju se zakonitost i pravilnost temeljnih transakcija.
The ex post controls shall be carried out by staff other than those responsible for the ex ante controls.
Uz računovodstvenu dokumentaciju iz stavka 5. točke (a) te sažetak iz točke (b) tog stavka prilaže se mišljenje neovisnog revizorskog tijela sastavljenog u skladu s međunarodno priznatim revizijskim standardima.
The staff responsible for the ex post controls shall not be subordinate to the members of staff responsible for the ex ante controls.
U tom se mišljenju utvrđuje daje li računovodstvena dokumentacija istinit i vjeran prikaz, jesu li rashodi čija se nadoknada traži od Komisije zakoniti i pravilni te funkcioniraju li dobro uspostavljeni sustavi kontrole.
The rules and modalities, including timeframes, for carrying out audits of the beneficiaries shall be clear, consistent and transparent, and shall be made available to the beneficiaries when signing the grant agreement.
U mišljenju se ujedno navodi jesu li se tijekom revizije pojavile dvojbe u vezi s navodima iz izjave rukovodstva iz stavka 6.
Authorising officers responsible and staff responsible for budget implementation shall have the necessary professional skills.
Rok iz stavka 5.
In each Union institution, the authorising officer by delegation shall ensure the following:
Komisija može iznimno produljiti s 15. veljače na 1. ožujka slijedom priopćenja dotične države članice.
that the authorising officers by subdelegation and their staff receive regularly updated and appropriate information and training concerning the control standards and the methods and techniques available for that purpose;
Države članice mogu na odgovarajućoj razini objaviti informacije iz stavaka 5. i 6. te iz ovog stavka.
that measures are taken, where needed, to ensure the effective and efficient functioning of the control systems in accordance with paragraph 2.
Osim toga, države članice Europskom parlamentu, Vijeću i Komisiji mogu dati izjave potpisane na odgovarajućoj razini koje se temelje na podacima iz stavaka 5. i 6. ovog stavka.
If a member of staff, involved in the financial management and control of transactions, considers that a decision he or she is required by his or her superior to apply or to agree to is irregular or contrary to the principle of sound financial management or the professional rules which that member of staff is required to observe, he or she shall inform his or her hierarchical superior accordingly.
Kako bi osigurala da se sredstva Unije upotrebljavaju u skladu s primjenjivim pravilima, Komisija:
If the member of staff does so in writing, the hierarchical superior shall reply in writing.
primjenjuje postupke za ispitivanje i prihvaćanje računovodstvene dokumentacije imenovanih tijela, osiguravajući pritom da je računovodstvena dokumentacija potpuna, točna i istinita;
If the hierarchical superior fails to take action or confirms the initial decision or instruction and the member of staff believes that such confirmation does not constitute a reasonable response to his or her concern, the member of staff shall inform the authorising officer by delegation in writing.
isključuje iz financiranja Unije rashode čije isplate predstavljaju kršenje primjenjivog prava;
If that officer does not reply within a reasonable time given the circumstances of the case and in any event within a month, the member of staff shall inform the relevant panel referred to in Article 143.
prekida rokove plaćanja ili suspendira plaćanja ako je to predviđeno sektorskim pravilima.
In the event of any illegal activity, fraud or corruption which may harm the interests of the Union, the member of staff shall inform the authorities and bodies designated in the Staff Regulations and in the decisions of Union institutions concerning the terms and conditions for internal investigations in relation to the prevention of fraud, corruption and any other illegal activity detrimental to the interests of the Union.
Komisija okončava, u cijelosti ili djelomično, prekid rokova plaćanja ili suspenziju plaćanja nakon što država članica dostavi svoje primjedbe i odmah po poduzimanju potrebnih mjera.
Contracts with external auditors carrying out audits of the financial management of the Union shall provide for an obligation of the external auditor to inform the authorising officer by delegation of any suspected illegal activity, fraud or corruption which may harm the interests of the Union.
Godišnje izvješće o radu iz članka 74. stavka 9. obuhvaća sve obveze iz ovog stavka.
The authorising officer by delegation shall report to his or her Union institution on the performance of his or her duties in the form of an annual activity report containing financial and management information, including the results of controls, declaring that, except as otherwise specified in any reservations related to defined areas of revenue and expenditure, he or she has reasonable assurance that:
Sektorska pravila uzimaju u obzir potrebe programâ europske teritorijalne suradnje, posebno u pogledu sadržaja izjave rukovodstva, postupka utvrđenog u stavku 3. i revizijske funkcije.
the information contained in the report presents a true and fair view;
Komisija sastavlja registar tijela odgovornih za aktivnosti upravljanja, ovjeravanja i revizije u okviru sektorskih pravila.
the resources assigned to the activities described in the report have been used for their intended purpose and in accordance with the principle of sound financial management; and
Države članice mogu upotrebljavati resurse koji su im dodijeljeni u okviru podijeljenog upravljanja u kombinaciji s operacijama i instrumentima koji se provode u okviru Uredbe (EU) 2015/1017 u skladu s uvjetima utvrđenima u relevantnim sektorskim pravilima.
the control procedures put in place give the necessary guarantees concerning the legality and regularity of the underlying transactions.
Europski uredi i tijela Unije
The annual activity report shall include information on the operations carried out, by reference to the objectives and performance considerations set in the strategic plans, the risks associated with those operations, the use made of the resources provided and the efficiency and effectiveness of internal control systems.
Odjeljak 1.
The report shall include an overall assessment of the costs and benefits of controls and information on the extent to which the operational expenditure authorised contributes to the achievement of strategic objectives of the Union and generates EU added value.
Europski uredi
The Commission shall prepare a summary of the annual activity reports for the preceding year.
Članak 64.
The annual activity reports for the financial year of the authorising officers and, where applicable, authorising officers by delegation of Union institutions, Union bodies, European offices and agencies shall be published by 1 July of the following financial year on the website of the respective Union institution, Union body, European office or agency in an easily accessible way, subject to duly justified confidentiality and security considerations.
Opseg nadležnosti europskih ureda
The authorising officer by delegation shall, for each financial year, record contracts concluded by negotiated procedures in accordance with points (a) to (f) of point 11.1 and point 39 of Annex I. If the proportion of negotiated procedures in relation to the number of contracts awarded by the same authorising officer by delegation increases significantly in relation to earlier years or if that proportion is distinctly higher than the average recorded for the Union institution, the authorising officer responsible shall report to the Union institution setting out any measures taken to reverse that trend.
Prije uspostave novog europskog ureda Komisija izrađuje studiju troškova i koristi i procjenu povezanih rizika, obavješćuje Europski parlament i Vijeće o njihovim rezultatima te i predlaže da se potrebna odobrena sredstva unesu u prilog dijelu proračuna koji se odnosi na Komisiju.
Each Union institution shall send a report on negotiated procedures to the European Parliament and to the Council.
U okviru svojih nadležnosti europski uredi:
In the case of the Commission, that report shall be annexed to the summary of the annual activity reports referred to in paragraph 9 of this Article.
obavljaju obvezne zadaće predviđene u njihovu osnivačkom aktu ili u drugim pravnim aktima Unije;
Article 75
u skladu s člankom 66. mogu obavljati neobvezne zadaće koje je odobrio njihov upravljački odbor nakon što je razmotrio troškove i koristi te povezane rizike za uključene stranke.
Keeping of supporting documents by authorising officers
Ovaj odjeljak primjenjuje se na rad OLAF-a, uz iznimku stavka 4. ovog članka, članka 66. i članka 67. stavaka 1., 2. i 3.
The authorising officer shall set up paper-based or electronic systems for the keeping of original supporting documents relating to budget implementation.
Unutarnji revizor Komisije izvršava sve odgovornosti utvrđene u poglavlju 8. ove glave.
Such documents shall be kept for at least five years from the date on which the European Parliament gives discharge for the financial year to which the documents relate.
Članak 65.
Without prejudice to the first paragraph, documents relating to operations shall in any case be kept until the end of the year following that in which those operations are definitively closed.
Odobrena sredstva povezana s europskim uredima
Personal data contained in supporting documents shall, where possible, be deleted when those data are not necessary for budgetary discharge, control and audit purposes.
Odobrena sredstva za provedbu obveznih zadaća europskih ureda unose se u posebnu proračunsku liniju u dijelu proračuna koji se odnosi na Komisiju i detaljno se utvrđuju u prilogu tom dijelu.
Article 37(2) of Regulation (EC) No 45/2001 shall apply to the conservation of traffic data.
Prilog iz prvog podstavka ima oblik računa prihoda i rashoda, koji je podijeljen na isti način kao i dijelovi proračuna.
Article 76
Odobrenim sredstvima unesenima u taj prilog:
Powers and duties of Heads of Union Delegations
pokrivaju se sve financijske potrebe svakog europskog ureda pri obavljanju obveznih zadaća predviđenih u njegovu osnivačkom aktu ili u drugim pravnim aktima Unije;
Where Heads of Union delegations act as authorising officers by subdelegation in accordance with Article 60(2), they shall be subject to the Commission as the Union institution responsible for the definition, exercise, monitoring and appraisal of their duties and responsibilities as authorising officers by subdelegation and shall cooperate closely with the Commission with regard to the proper implementation of the funds, in order to ensure, in particular, the legality and regularity of financial transactions, respect for the principle of sound financial management in the management of the funds and the effective protection of the financial interests of the Union.
mogu se pokriti financijske potrebe europskog ureda pri obavljanju zadaća koje su zatražile institucije Unije, tijela Unije, ostali europski uredi i agencije koji su osnovani Ugovorima ili na temelju Ugovorâ te odobreni u skladu s osnivačkim aktom ureda.
They shall be subject to the internal rules of the Commission and to the Commission Charter for the implementation of the financial management tasks subdelegated to them.
U vezi s odobrenim sredstvima unesenima u prilog za svaki europski ured Komisija direktoru dotičnog europskog ureda delegira ovlasti dužnosnika za ovjeravanje, u skladu s člankom 73.
They may be assisted in their duties by Commission staff of Union delegations.
Plan radnih mjesta svakog europskog ureda prilaže se planu radnih mjesta Komisije.
To this effect, Heads of Union delegations shall take the measures necessary to prevent any situation likely to put at risk the Commission’s capacity to fulfil its responsibility for budget implementation subdelegated to them, as well as any conflict of priorities which is likely to have an impact on the implementation of the financial management tasks subdelegated to them.
Direktor svakog europskog ureda donosi odluke o prijenosima unutar priloga iz stavka 1.
Where a situation or conflict referred to in the second subparagraph arises, Heads of Union delegations shall without delay inform the Directors-General responsible of the Commission and of the EEAS thereof.
Komisija o takvim prijenosima obavješćuje Europski parlament i Vijeće.
Those Directors-General shall take appropriate steps to remedy the situation.
Članak 66.
If Heads of Union delegations find themselves in a situation as referred to in Article 74(8), they shall refer the matter to the panel referred to in Article 143.
Neobvezne zadaće
In the event of any illegal activity, fraud or corruption which may harm the interests of the Union, they shall inform the authorities and bodies designated by the applicable legislation.
Za neobvezne zadaće iz članka 64. stavka 2. točke (b) europski ured može:
Heads of Union delegations acting as authorising officers by subdelegation in accordance with Article 60(2) shall report to their authorising officer by delegation so that the latter can integrate their reports in his or her annual activity report referred to in Article 74(9).
od institucija Unije, tijela Unije i drugih europskih ureda primiti delegirane ovlasti za svojeg direktora, zajedno s delegiranim ovlastima dužnosnika za ovjeravanje u vezi s odobrenim sredstvima unesenima u dio proračuna koji se odnosi na instituciju Unije, tijelo Unije ili drugi europski ured;
The reports of Heads of Union delegations shall include information on the efficiency and effectiveness of internal control systems put in place in their delegation, as well as on the management of operations subdelegated to them, and provide the assurance referred to in the third subparagraph of Article 92(5).
sklapati ad hoc sporazume na razini službi s institucijama Unije, tijelima Unije, drugim europskim uredima ili trećim stranama.
Those reports shall be annexed to the annual activity report of the authorising officer by delegation, and shall be made available to the European Parliament and to the Council having due regard, where appropriate, to their confidentiality.
U slučajevima iz stavka 1. točke (a) institucije Unije, tijela Unije i drugi dotični europski uredi određuju ograničenja i uvjete za delegiranje ovlasti.
Heads of Union delegations shall fully cooperate with Union institutions involved in the discharge procedure and provide, as appropriate, any necessary additional information.
Delegiranje ovlasti utvrđuje se u skladu s osnivačkim aktom europskog ureda, posebice u pogledu uvjetâ i načina delegiranja ovlasti.
In this context, they may be requested to attend meetings of the relevant bodies and assist the authorising officer by delegation responsible.
U slučajevima iz stavka 1. točke (b) direktor europskog ureda u skladu s osnivačkim aktom europskog ureda donosi posebne odredbe kojima se uređuje provedba zadaća, povrat nastalih troškova i vođenje odgovarajuće računovodstvene evidencije.
Heads of Union delegations acting as authorising officers by subdelegation in accordance with Article 60(2) shall reply to any request by the authorising officer by delegation of the Commission at the Commission’s own request or, in the context of discharge, at the request of the European Parliament.
Europski ured izvješćuje o rezultatu takvih računovodstvenih evidencija za institucije Unije, tijela Unije ili druge dotične europske urede.
The Commission shall ensure that the subdelegating of powers to Heads of Union delegations is not detrimental to the discharge procedure under Article 319 TFEU.
Članak 67.
Paragraphs 1, 2 and 3 shall also apply to deputy Heads of Union delegations when they act as authorising officers by subdelegation in the absence of Heads of Union delegations.
Računovodstvene evidencije europskih ureda
Section 3
Svaki europski ured sastavlja računovodstvene evidencije svojih rashoda, na temelju kojih se može utvrditi udio njegovih usluga pruženih svakoj instituciji Unije, tijelu Unije ili drugom europskom uredu.
Accounting officer
Direktor dotičnog europskog ureda donosi kriterije na kojima se temelji računovodstvena evidencija nakon što ih odobri upravljački odbor europskog ureda.
Article 77
U primjedbama koje se odnose na određenu proračunsku liniju u koju se unosi ukupni iznos odobrenih sredstava za svaki europski ured kojem su delegirane ovlasti dužnosnika za ovjeravanje u skladu s člankom 66. stavkom 1. točkom (a) navodi se procjena troškova usluga koje taj ured pruža svakoj instituciji Unije, tijelu Unije i drugim dotičnim europskim uredima.
Powers and duties of the accounting officer
Procjena se temelji na računovodstvenim evidencijama iz stavka 1. ovog članka.
Each Union institution shall appoint an accounting officer who shall be responsible in that institution for the following:
Svaki europski ured kojem su delegirane ovlasti dužnosnika za ovjeravanje u skladu s člankom 66. stavkom 1. točkom (a) o rezultatima računovodstvenih evidencija iz stavka 1. ovog članka obavješćuje institucije Unije, tijela Unije i druge dotične europske urede.
properly implementing payments, collecting revenue and recovering amounts established as being receivable;
Računovodstvene evidencije svakog europskog ureda sastavni su dio računovodstvene dokumentacije Unije u skladu s člankom 241.
preparing and presenting the accounts in accordance with Title XIII;
Računovodstveni službenik Komisije može na prijedlog upravljačkog odbora dotičnog europskog ureda članu osoblja europskog ureda delegirati neke od službenikovih zadaća u vezi s naplatom prihoda i plaćanjem rashoda koje izravno obavlja dotični europski ured.
keeping the accounts in accordance with Articles 82 and 84;
Za pokrivanje potreba europskog ureda za novcem, Komisija može na prijedlog upravljačkog odbora u ime europskog ureda otvoriti bankovne ili poštanske žiro-račune.
laying down the accounting rules, procedures and the chart of accounts, in accordance with Articles 80 to 84;
Konačno stanje blagajne za svaku godinu poravnava se i usklađuje između dotičnog europskog ureda i Komisije na kraju financijske godine.