natgillin/translations-raw huggingface dataset:
the expenditure or revenue is consistent with the budget and the regulations;
so odhodki ali prihodki skladni s proračunom in uredbami;
the principles of sound financial management referred to in Article 6 have been applied.
so bila uporabljena načela dobrega finančnega poslovodenja iz člena 6.
The checks shall be performed in accordance with rules of internal procedure submitted by the Director to the Executive Board and approved by the latter.
Preverjanja se opravijo v skladu s pravili notranjih postopkov, ki jih direktor predloži izvršnemu odboru, ta jih pa odobri.
Refusals to endorse shall be the subject of a written statement of reasons addressed to the Director.
Zavrnitev potrditve je predmet pisne utemeljitve, naslovljene na direktorja.
Unless the reason is lack of sufficient appropriations, the Director may, by means of a reasoned decision and under his own responsibility, disregard the financial controller's refusal to endorse.
Če vzrok ni pomanjkanje zadostnih proračunskih sredstev, direktor z utemeljenim sklepom in na lastno odgovornost lahko odloči, da ne bo upošteval zavrnitve potrditve s strani finančnega nadzornika.
The Director shall inform the Executive Board in writing of any such decisions at its next meeting.
O vseh takšnih odločitvah direktor pisno obvesti izvršni odbor na njegovi naslednji seji.
The financial controller shall have access to all supporting documentation and any other documents relating to expenditure or revenue to be checked.
Finančni nadzornik ima dostop do vseh dokazil in vseh drugih dokumentov v zvezi z odhodki ali prihodki, ki jih je treba preveriti.
The financial controller may carry out checks on the spot.
Preverjanja lahko opravi na kraju samem.
The financial controller shall enjoy full independence in the performance of his duties.
Finančni nadzornik je pri opravljanju svojih nalog popolnoma neodvisen.
The financial controller shall receive no instructions and shall be subject to no restrictions in the performance of his duties.
Finančni nadzornik pri opravljanju svojih nalog ne sprejema nikakršnih navodil, zanj tudi ne veljajo nobene omejitve.
The Director may request the financial controller's opinion on matters relating to the analysis, organisation and improvement of the Centre's internal procedures.
Direktor lahko od finančnega nadzornika zahteva njegovo mnenje o zadevah v zvezi z analizo, ureditvijo ali izboljšanjem notranjih postopkov Centra.
The Director may also ask the financial controller to review documents to ascertain whether operations financed by the budget were carried out properly.
Direktor lahko od finančnega nadzornika zahteva tudi preverjanje dokumentov, da se ugotovi, ali so bile dejavnosti, ki so bile financirane iz proračuna, pravilno opravljene.
At the end of each financial year, and by 30 April of the following year at the latest, the financial controller shall draw up an annual report giving an opinion on the financial administration and implementation of the budget.
Finančni nadzornik na koncu vsakega proračunskega leta, najpozneje pa do 30. aprila naslednjega leta, sestavi letno poročilo, v katerem poda svoje mnenje o finančnem upravljanju in izvrševanju proračuna.
The financial controller shall forward this report to the Director, who shall submit it with his own comments to the Executive Board at its next meeting.
Finančni nadzornik poročilo pošlje direktorju, ki poročilo skupaj s svojimi pripombami predloži izvršnemu odboru na njegovi naslednji seji.
ADMINISTRATION OF THE BUDGET
UPRAVLJANJE PRORAČUNA
The budget of the Centre shall be administered in accordance with the principle that authorising officers and accounting officers fulfil separate functions.
Proračun Centra se upravlja v skladu z načelom ločitve nalog odredbodajalca in računovodje.
The appropriations shall be administered by the authorising officer, who alone shall have the power to enter into commitments regarding expenditure, establish sums due to be collected and issue revenue and payment orders.
Upravljanje proračunskih sredstev je naloga odredbodajalca, ki je edini pristojen za prevzem obveznosti, ugotavljanje zneskov, ki jih je treba izterjati, ter izdajanje nalogov za izterjavo in odredb za plačilo.
Collection and payment operations shall be carried out by the accounting officer.
Za izterjave in plačila je odgovoren računovodja.
The authorising officer may not exercise the functions of accounting officer.
Odredbodajalec ne more opravljati nalog računovodje.
All measures which may give rise to expenditure payable by the Centre must be preceded by a commitment proposal accompanied by supporting documents, which shall be transmitted in advance to the financial controller for prior approval.
Vsak ukrep, ki lahko ustvari odhodke za Center, mora temeljiti na predlogu za prevzem obveznosti, ki so mu priložena originalna dokazila in ki se predloži finančnemu nadzorniku v predhodno preverjanje.
Recurrent expenditure may be covered by a provisional commitment.
Za ponavljajoče se odhodke je mogoč začasen prevzem obveznosti.
An account shall be kept of commitments and payment orders.
Vodi se evidenca o prevzetih obveznostih in odredbah za plačila.
Accounting records of commitments and authorisations shall be kept.
Vodi se knjigovodska evidenca o prevzetih obveznostih in odobritvah.
The purpose of validation of expenditure by the authorising officer shall be to:
Namen potrjevanja izdatkov s strani odredbodajalca je:
verify the existence of the rights of the creditor;
preverjanje, ali je upnik upravičen do zneska;
determine and check the existence and the amount of the debt claim;
ugotavljanje in preverjanje obstoja in zneska terjatve;
check the conditions on which payment is due.
preverjanje pogojev izterljivosti terjatve.
Any payment of expenditure incurred shall be based on supporting documents confirming the claimant's right to payment for services effectively provided, goods effectively delivered or work effectively executed, or on the basis of other documents justifying payment.
Za vsako potrditev odhodka je treba predložiti dokazila o pridobljenih pravicah upnika in, če je potrebno, opravljeni storitvi, dobavljenem blagu ali opravljenem delu, oziroma druge dokumente, ki upravičujejo plačilo.
All payment decisions must be approved by the competent authorising officer.
Vsak sklep o plačilu mora odobriti pristojni odredbodajalec.
Authorisation shall be the act whereby the authorising officer, by the issue of a payment order, instructs the accounting officer to pay an item of expenditure which he has cleared.
Odobritev je dejanje, ko odredbodajalec z izdajo odredbe za plačilo da navodilo računovodji, da plača potrjeni znesek.
The payment order shall be accompanied by the original supporting documents, which shall bear or be accompanied by the approval of the authorising officer confirming that the amounts to be paid are correct and that the supplies have been received or that the service has been performed.
Odredbi za plačilo so priložena vsa originalna dokazila, tudi potrdilo o točnosti zneska, ki ga je treba plačati, o prejemu blaga in opravljeni storitvi.
Copies of the supporting documents, certified as true copies by the authorising officer, may, in some cases, be accepted in place of the originals.
Kopije dokazil, ki jih je potrdil odredbodajalec, lahko nadomeščajo originale, če je to potrebno.
The payment order shall be transmitted to the accounting officer for payment.
Odredbe za plačilo se pošljejo računovodji v predhodno preverjanje.
If applicable, the payment order transmitted to the accounting officer shall be accompanied by a certificate to the effect that the relevant assets have been recorded in the inventory.
Če je treba, se odredbi za plačilo, poslani računovodji, priloži potrdilo, da so bila zadevna sredstva evidentirana.
Payment shall be the final act whereby the Centre is discharged of its obligations towards its creditors.
Plačilo je končno dejanje, ki Center razbremeni obveznosti do upnikov.
Payment shall be made by the accounting officer within the limits of the funds available.
Računovodja zagotavlja plačilo odhodkov v okviru razpoložljivih sredstev.
In the event of an error of substance or of the validity of the discharge being contested or of failure to comply with the procedures prescribed by this Financial Regulation, the accounting officer shall suspend payment.
Računovodja v primeru stvarne napake, izpodbijanja veljavnosti potrdila o plačilu celotnega zneska ali neupoštevanja oblik, predpisanih v finančni uredbi, odloži plačilo.
The accounting officer shall immediately inform the authorising officer and the financial controller of the suspension and the reasons for it.
Računovodja o odložitvi takoj obvesti odredbodajalca in finančnega nadzornika in natančno navede razloge za ta ukrep.
When payments are suspended, the Director may require in writing, and on his own responsibility, that payment be effected.
Direktor lahko v primeru odloga plačila na lastno odgovornost pisno zahteva, da se plačilo nadaljuje.
In such cases, the Director shall inform the Executive Board in writing at its next meeting.
V teh primerih direktor pisno obvesti izvršni odbor na njegovi naslednji seji.
Payments shall, as a general rule, be effected through a bank or post office giro account, preferably by bank transfer or, where good grounds exist, by cheque.
Plačila se načeloma izvršijo prek bančnega ali poštnega računa, po možnosti z bančnim nakazilom ali, če je to utemeljeno, s čekom.
The currency utilised shall be the euro, apart from exceptional cases duly justified and approved by the Centre.
Transakcije so v eurih, razen v izrednih primerih, ki jih ustrezno utemelji in odobri Center.
Cheques and post office or bank transfers shall bear two signatures: that of the accounting officer and that of the authorising officer or a representative.
Na čekih in bančnih ali poštnih nakazilih morata biti dva podpisa: in sicer podpis računovodje in podpis odredbodajalca ali zastopnika.
For duly substantiated reasons, the Director may authorise cash payments.
Direktor lahko iz ustrezno utemeljenih razlogov odobri plačila v gotovini.
A receipt shall be obtained in respect of these payments.
Za vsako gotovinsko izplačilo je treba izdati potrdilo o prejemu.
Where revenues and expenditure are managed on computer, the signatures may be added by computerised or electronic means.
Podpisi se lahko v primeru računalniškega upravljanja prihodkov in odhodkov dodajo po računalniški ali elektronski poti.
In the absence of the actual exchange rates used, the conversion rates to be used for the calculation in euro of payments to be made or of revenue to be collected in local ACP currencies shall be those in force on the first working day of the month in which the real date of the operation falls, as recorded by Centre's bank or post office.
Ko ni resničnih menjalnih tečajev, se plačila, ki jih je treba izvršiti, ali prihodki, ki jih je treba izterjati v lokalnih devizah AKP, preračunajo v eure po menjalnih razmerjih, veljavnih prvi delovni dan v mesecu opravljanja transakcije, kot jih evidentira banka ali poštni urad Centra.
For the payment of certain categories of expenditure, defined in the internal regulations under implementation procedures, imprest accounts may be set up in accordance with the conditions laid down by the Centre.
Za plačilo nekaterih kategorij odhodkov, določenih v določbah o uporabi poslovnika, se lahko v skladu s pogoji, ki jih določi Center, oblikujejo blagajne predplačil.
Each decision to grant an imprest account shall be taken by the Director on the basis of a commitment proposal from the staff member in charge of the file.
Vse sklepe o odobritvi oblikovanja blagajn predplačil mora sprejeti direktor na podlagi predloga za prevzem obveznosti s strani uslužbenca, odgovornega za zadevo.
Prior to submission to the Director, each proposal shall be approved by the accounting officer and the financial controller.
Preden se kateri koli predlog predloži direktorju, mora biti odobren s strani računovodje in pridobiti soglasje finančnega nadzornika.
The measures governing imprest accounts shall contain specific provisions concerning in particular:
Vsak sklep o oblikovanju blagajne predplačil mora navajati:
the appointment of administrators of imprest accounts;
identiteto vodje blagajne predplačil;
the responsibility of the administrators of imprest accounts;
odgovornost na ta način imenovanih vodij blagajne;
the maximum amount of the imprest which may be advanced;
najvišji znesek odobrenih predplačil;
the nature and maximum amount of each item of expenditure to be incurred;
vrsto in najvišji znesek posameznih odhodkovnih postavk;
the arrangements and the time limits for producing supporting documents.
načine in roke dostavitve dokazil.
The authorising officer and the accounting officer shall take the necessary steps to clear authorised advances for the exact amounts involved within the required time limits.
Odredbodajalec in računovodja morata sprejeti potrebne ukrepe za odobritev odobrenih predplačil v natančnih zneskih, ki jim pripadajo, in zahtevanih rokih.
The Director shall be the authorising officer for the appropriations entered in the budget of the Centre.
Direktor opravlja naloge odredbodajalca za sredstva, vključena v proračun Centra.
The Director may delegate some of his duties to an agent under his authority.
Direktor lahko nekatera svoja pooblastila za izvrševanje proračuna prenese na podrejenega uslužbenca.
Each decision to delegate powers shall state the duration and extent of the mandate.
V vsakem sklepu o prenosu pooblastil morata biti navedena njegovo trajanje in meja.
The Director shall appoint an accounting officer who is responsible for:
Direktor imenuje računovodjo, ki je odgovoren za:
the correct execution of payments, the collection of revenues and the recovery of debts;
pravilno izvrševanje plačil, pobiranje prihodkov in izterjavo ugotovljenih terjatev;
the preparation and presentation of the financial statements in accordance with Article 25;
sestavljanje in predložitev zaključnih računov v skladu s členom 25;
keeping the accounts in accordance with Article 25;
vodenje poslovnih knjig v skladu s členom 25;
implementing the accounting rules and methods as well as the accounting plan, drawing on rules framed by the accounting officer of the Commission;
izvajanje računovodskih pravil in metod ter kontnega načrta, pri čemer se zgleduje po pravilih, ki jih je določil računovodja Komisije;
defining and validating the accounting systems as well as, where applicable, the systems defined by the authorising officer and intended to provide and justify the accounting information;
določitev in potrditev računovodskih sistemov ter po potrebi potrditev sistemov, ki jih odredbodajalec določi za dobavljanje in utemeljevanje računovodskih podatkov;
treasury management by common agreement with the Director.
vodenje finančnih sredstev v medsebojnem soglasju z direktorjem.
The accounting officer shall obtain from the authorising officer, who guarantees its reliability, all the information necessary for drawing up accounts which present a true and fair view of the Centre's financial assets and the implementation of the budget.
Računovodja pridobi vse potrebne podatke za sestavo računovodskih izkazov, ki dajejo resnično sliko sredstev Skupnosti in izvrševanja proračuna, od odredbodajalca, ki jamči za njihovo zanesljivost.
In accordance with paragraph 1 of this Article and Article 21, the accounting officer shall be the only person authorised to handle cash and securities.
Računovodja je v skladu z odstavkom 1 tega člena in členom 21 edini pooblaščen za upravljanje denarnih in drugih sredstev.
The accounting officer shall be responsible for their safe-keeping.
Odgovoren je tudi za njihovo hrambo.
The accounting officer may, for the accomplishment of the tasks entrusted to him and with the Director's consent, delegate certain functions to staff members of the Centre placed under accounting officer's direct responsibility.
Računovodja lahko pri opravljanju svojih nalog – s soglasjem direktorja – nekatere prenese na člane osebja, ki so na hierarhični lestvici neposredno pod njim.
The relevant authority or power of attorney shall define the tasks entrusted to the proxies, as well as their rights and obligations.
Odločba o prenosu pooblastil določa naloge, zaupane tem osebam, ter njihove pravice in obveznosti.
The recovery of any sum due to the Centre shall give rise to the issue, by the authorising officer, of a revenue order.
Odredbodajalec izda nalog za izterjavo vseh terjatev Centra.
Revenue orders shall be approved by the financial controller.
Naloge za izterjavo odobri finančni nadzornik.
The accounting officer shall assume responsibility for revenue orders forwarded to him by the authorising officer.
Računovodja prevzame odgovornost za naloge za izterjavo, ki jih predloži odredbodajalec.
A receipt shall be issued in respect of all cash payments made to the accounting officer or imprest administrator.
Računovodja ali vodja blagajne predplačil izda potrdilo o prejemu za vsako plačilo v gotovini.
ACCOUNTS, RENDERING AND CHECKING OF FINANCIAL STATEMENTS, AUDIT, COURT OF AUDITORS, OLAF
RAČUNOVODSTVO, PREDLOŽITEV N PREVERJANJE ZAKLJUČNIH RAČUNOV, REVIZIJA, RAČUNSKO SODIŠČE, OLAF
The accounts shall be kept in euro by the double-entry method and on the basis of the calendar year.
Knjigovodstvo se za vsako leto posebej vodi v eurih po metodi, imenovani „dvostavno knjigovodstvo“.
They shall show all revenue and expenditure from 1 January to 31 December of each year and shall include the original supporting documents.
Prikazuje vse prihodke in odhodke od 1. januarja do 31. decembra vsakega proračunskega leta, pri čemer se opira na dokazila.
The accounts shall be closed at the end of the financial year to enable financial statements to be drawn up for the Centre.
Poslovne knjige se zaključijo ob koncu proračunskega leta, da se sestavijo finančni izkazi Centra.
Entries shall be made on the basis of an accounting system comprising a nomenclature of budgetary items which make a clear distinction between the accounts which permit the balance-sheet to be drawn up and those which permit the revenue and expenditure account to be drawn up.
Računovodski vpisi se predložijo v skladu s kontnim načrtom, katerega nomenklatura proračunskih postavk vzpostavlja jasno ločevanje med računi za sestavljanje računovodskih izkazov in računi za sestavljanje izkaza prihodkov in odhodkov.
These entries shall be recorded in books or on cards, which make it possible to draw up a general monthly balance.
Ti vpisi se evidentirajo v knjigah in na listih, ki omogočajo sestavljanje splošne mesečne bilance stanja.
All advance payments shall be entered in a suspense account and cleared no later than the end of the following financial year, except in the case of standing imprests.
Vsako predplačilo se vknjiži v začasnem kontu in popravi najpozneje ob koncu naslednjega proračunskega leta, razen v primeru stalnih predplačil.
The Centre shall establish no later than 30 April of the year N+1 a balance-sheet and a revenue and expenditure account.
Center sestavi bilanco stanja in izkaz prihodkov in odhodkov najpozneje 30. aprila leta N+1.
The balance-sheet shall show the Centre's assets and liabilities as at 31 December of the previous financial year.
Bilanca stanja izkazuje stanje sredstev Centra 31. decembra minulega proračunskega leta.
The revenue and expenditure account shall include:
Izkaz prihodkov in odhodkov vsebuje:
a ‘Revenue’ table comprising:
tabelo „prihodki“, ki vključuje:
revenue estimates for the calendar year,
oceno prihodkov za koledarsko leto,
changes with respect to the revenue estimates,
spremembe glede ocene prihodkov,
entitlements arising during the calendar year,
terjatve med koledarskim letom,
amounts pending recovery at the end of the calendar year,
zneske do izterjave na koncu koledarskega leta,
additional revenue;
dodatne prihodke;
an ‘Expenditure’ table comprising:
tabelo „odhodki“, ki vključuje:
a summary table of committed appropriations, appropriations carried over from year N and cancelled appropriations,
pregledno tabelo porabljenih proračunskih sredstev, proračunskih sredstev, prenesenih iz leta N, in zapadlih proračunskih sredstev,
a summary table of appropriations carried over from year N-1 and cancelled appropriations,
pregledno tabelo proračunskih sredstev, prenesenih iz leta N-1, in zapadlih proračunskih sredstev,
a table giving an overall view of commitments and authorisations for year N,
tabelo, ki vsebuje celoten pregled obveznosti in odobritev za leto N,
a table giving an overall view of commitments and authorisations for appropriations carried forward from year N-1;
tabelo, ki vsebuje celoten pregled obveznosti in odobritev proračunskih sredstev, prenesenih iz leta N-1;
notes on the financial statements comprising:
pojasnila k računovodskim izkazom, ki vključujejo:
the accounting principles applied,
uporabljena računovodska načela,
detailed notes and calculations explaining the line items in the statements,
podrobna pojasnila in izračune, ki pojasnjujejo postavke, izkazane v računovodskih izkazih,
any explication required to ensure transparency of the accounts.
katero koli zahtevano pojasnilo, da se zagotovi preglednost računov.
Each quarter a statement shall be drawn up and sent to the Committee of Ambassadors showing the situation as regards implementation of the current budget and use of the appropriations carried over; this statement shall be certified by the financial controller and forwarded to the Executive Board.
Vsako četrtletje se sestavi računovodski izkaz, ki prikazuje stanje izvrševanja tekočega proračuna in uporabo prenesenih sredstev; ta pregled potrdi finančni nadzornik in se pošlje izvršnemu odboru.
The Executive Board shall appoint a firm of auditors of international standing for a maximum of three years on the basis of a recommendation from the Centre's Director and following a call for tenders.
Izvršni odbor Centra na podlagi priporočil direktorja Centra za največ tri leta imenuje revizijsko podjetje z mednarodnim ugledom, ki ga izbere z javnim razpisom.
The auditors' mandate shall be to audit the books and the cash of the Centre, to verify that the inventories and balance-sheets have been drawn up in a regular manner and in good faith and to ensure that the information given regarding the accounts of the Centre is correct.
Revizorji so pooblaščeni, da preverjajo knjige in zakladnico Centra, ali so evidence zalog in bilance stanja sestavljene pravilno in v dobri veri ter pazijo, da so podatki o poslovnih knjigah Centra pravilni.
The purpose of the audit, which shall be based on records and, if necessary, performed on the spot, shall be to establish that all revenue has been received and all expenditure incurred in a lawful and regular manner and that financial management has been sound.
Namen revizije, opravljene na podlagi računovodskih listin in po potrebi na kraju samem, je, da se ugotovijo zakonitost in pravilnost prejetih prihodkov in odobrenih odhodkov ter kakovost finančnega poslovodenja.
The auditors shall certify that the financial statements have been drawn up properly and in accordance with International Accounting Standards, and that they give a true and fair overview of the financial position of the Centre.
Revizorji potrdijo, da so bili računovodski izkazi sestavljeni pravilno v skladu z mednarodnimi računovodskimi standardi ter da na resničen in pošten način prikazujejo finančni položaj Centra.
The auditors shall prepare a report by 30 June at the latest following the end of each financial year.
Revizorji pripravijo poročilo najpozneje do 30. junija po koncu vsakega proračunskega leta.
The report shall be transmitted to the Director, who shall forward it together with his comments, if any, to the Executive Board, which shall submit it to the Committee of Ambassadors with its recommendations.
Poročilo se predloži direktorju, ki ga skupaj s svojimi morebitnimi pripombami pošlje izvršnemu odboru, ta pa ga s svojimi priporočili predloži Odboru veleposlanikov.