natgillin/translations-raw huggingface dataset:
It must therefore be monitored and entered into the accounts on this basis so that all operations can be identified by programme and by measure and so that it can be verified that there is an adequate match between the expenditure effected and the financial resources provided.
Zato jih je treba nadzorovati in knjižiti na tej podlagi, da bi omogočili identifikacijo vseh dejavnosti glede na program in ukrep ter preverili usklajenost nastalih izdatkov in razpoložljivih finančnih sredstev.
In this context the elements to be taken into account by the paying agencies should be specified and it should be laid down, in particular, that the origin of public and Community funds must be clearly shown in the accounts in relation to the financing effected, and that the amounts to be recovered from beneficiaries and the amounts which have been recovered are identified and shown in relation to the original operations.
V zvezi s tem je treba natančno določiti elemente, ki jih morajo upoštevati plačilne agencije, predvsem pa določiti, da se mora vir javnih sredstev in sredstev Skupnosti v računovodstvu navesti ločeno v povezavi z izvršenim financiranjem in da se morajo zneski, ki jih je treba izterjati od upravičencev, navesti kot izterjani zneski in opredeliti v povezavi z začetnimi dejavnostmi.
Forecasts of the amounts still to be funded by the EAFRD for a calendar year and estimates of funding requests for the following calendar year are required by the Commission for the purposes of its budgetary and financial management.
Komisija za svoje proračunsko in finančno upravljanje potrebuje napoved zneskov, ki jih mora EKSRP še financirati v koledarskem letu, in oceno zahtevkov za financiranje za naslednje koledarsko leto.
The information in question must be sent to the Commission in sufficient time to enable it to meet its obligations, and in any event twice a year, not later than 31 January and 31 July each year.
Da bi Komisija lahko izpolnila svoje obveznosti, ji je treba sporočiti ustrezne podatke v zadovoljivih rokih, v vsakem primeru pa dvakrat letno, najpozneje do 31. januarja in 31. julija tekočega leta.
To allow the Commission to validate the financing plan for each rural development programme, to provide for any changes to it and to carry out the necessary checks, certain information should be brought to its attention.
Da bi Komisija lahko potrdila finančni načrt vsakega programa razvoja podeželja, predvidela njegove morebitne popravke in izvedla potrebni nadzor, jo je treba seznaniti z nekaterimi informacijami.
To this end, each managing authority for the programmes must enter the required information into the EAFRD common computer system, to allow the Commission to determine, in particular, the maximum amount of the EAFRD contribution, its annual breakdown, a breakdown by priority and measure and the co-financing rates applicable for each priority.
V zvezi s tem je pomembno, da vsak organ za upravljanje programov vnese zahtevane podatke v skupni informacijski sistem EKSRP in tako omogoči Komisiji, da določi zlasti največji znesek prispevka v EKSRP, njegovo letno razčlenitev, razčlenitev po posamezni osi in posameznih ukrepih ter stopnjo sofinanciranja za vsako os.
The terms on which the total amounts are to be registered in the common computer system should also be laid down.
Treba je tudi določiti pogoje, pod katerimi se skupni zneski vnesejo v skupni informacijski sistem.
The deadlines for drawing up the declarations of expenditure on operations under the EAFRD must be set by the Commission in accordance with Article 26(6) of Regulation (EC) No 1290/2005.
Časovne razmike za pripravo izjav o izdatkih za dejavnosti, izvršene v okviru EKSRP, mora določiti Komisija na podlagi člena 26(6) Uredbe (ES) št. 1290/2005.
In view of the specific characteristics of the accounting rules which apply to the EAFRD, the use of prefinancing and the financing of the measures by calendar year, provision should be made for this expenditure to be declared at intervals adapted to these specific conditions.
Ob upoštevanju posebnosti računovodskih pravil, ki se uporabljajo za EKSRP, ter porabe predfinanciranja in financiranja ukrepov za posamezno koledarsko leto je treba določiti, da se takšni izdatki prijavijo v časovnih razmikih, ki so prilagojeni tem posebnim pogojem.
Exchanges of information and documents between the Commission and the Member States, and the provision and notification of information from the Member States to the Commission are generally carried out electronically or in digital form.
Izmenjava podatkov in dokumentov med Komisijo in državami članicami ter zagotavljanje in sporočanje podatkov držav članic Komisiji je praviloma elektronsko ali digitalno.
In order to improve the way such exchanges of information under the EAGF and the EAFRD are dealt with and to extend their use, it is necessary to adapt the existing computer systems or set up new ones.
Da bi bolje izkoristili takšne izmenjave podatkov v okviru EKJS in EKSRP in posplošili njihovo uporabo, je treba prilagoditi obstoječe informacijske sisteme ali vzpostaviti nove.
Provision should be made for this to be done by the Commission and implemented after informing the Member States via the Committee on the Agricultural Funds.
Treba je določiti, da takšne ukrepe izvede Komisija in da se izvajajo potem, ko prek Odbora za kmetijska sklada obvesti države članice.
The conditions under which information is processed by these computer systems and the form and content of documents which have to be communicated under Regulation (EC) No 1290/2005 have to be adjusted frequently in line with changes to the applicable rules or management requirements.
Pogoje v zvezi z obdelavo podatkov s strani teh informacijskih sistemov ter obliko in vsebino dokumentov, katerih pošiljanje zahteva uporaba Uredbe (ES) št. 1290/2005, je treba pogosto prilagoditi spremembam veljavnih predpisov ali potreb v zvezi z upravljanjem.
Uniform presentation of the documents to be sent in by the Member States is also necessary.
Nujno potrebna je tudi enotna oblika dokumentov, ki jih morajo predložiti države članice.
To achieve these objectives and to simplify procedures and ensure that the computer systems concerned can be made operational immediately, the form and content of the documents should be laid down on the basis of models, which should be adapted and updated by the Commission after informing the Committee on the Agricultural Funds.
Da bi dosegli te cilje, poenostavili postopke in omogočili takojšnje delovanje zadevnih informacijskih sistemov je zaželeno, da se na podlagi vzorcev opredelita oblika in vsebina dokumentov ter se določi, da njuno prilagajanje in posodabljanje izvršuje Komisija na podlagi obvestila Odbora za kmetijska sklada.
The paying agencies are responsible for the management and control of the legality of EAGF and EAFRD expenditure.
Upravljanje in nadzor zakonitosti izdatkov EKJS in EKSRP sta v pristojnosti plačilnih agencij.
The data on financial transactions must therefore be communicated or entered in the computer systems and updated under the responsibility of the paying agency, by the paying agency itself or the body to which that function has been delegated, where applicable via the accredited coordinating body.
Zato mora podatke o finančnih operacijah pod odgovornostjo plačilne agencije pošiljati ali vnašati v informacijski sistem in posodabljati sama plačilna agencija ali za to pooblaščeni organ, po potrebi pa tudi prek akreditiranih usklajevalnih organov.
Certain documents or procedures provided for in Regulation (EC) No 1290/2005 and its implementing rules require the signature of an authorised person or the approval of a person at one or more of the stages of the procedure in question.
Pri nekaterih dokumentih ali postopkih, ki jih predvidevajo Uredba (ES) št. 1290/2005 in njena podrobna pravila za uporabo, je potreben podpis pooblaščene osebe ali odobritev osebe na eni ali več stopnjah zadevnega postopka.
In such cases, the computer systems set up for the communication of these documents must make it possible to identify each person unambiguously and provide reasonable assurance that the contents of the documents, including as regards the stages of the procedure, cannot be altered.
Informacijski sistemi, vzpostavljeni za pošiljanje teh dokumentov, morajo v takšnih primerih omogočiti nedvoumno identifikacijo vseh oseb in zagotoviti razumna jamstva za nespremenljivost vsebine dokumentov, tudi za stopnje postopka.
This must apply, in particular, as regards the declarations of expenditure and the statement of assurance attached to the annual accounts referred to in Article 8(1)(c)(i) and (iii) of Regulation (EC) No 1290/2005 and the documents communicated by electronic means under these procedures.
Tako mora biti predvsem pri izjavah o izdatkih in izjavi o zanesljivosti, priloženi letnim računovodskim izkazom, navedenih v členu 8(1)(c)(i) in (c)(iii) Uredbe (ES) št. 1290/2005, in pri dokumentih, ki se pri teh postopkih pošiljajo po elektronski poti.
The rules applicable to the communication of electronic and digitised documents have been laid down at Community level, as regards the means of their transmission, the conditions under which they are valid for the Commission’s purposes and the conditions for keeping such documents and for their integrity and legibility.
Pravila, ki veljajo v zvezi s pošiljanjem teh elektronskih ali digitalnih dokumentov, so bila določena na ravni Skupnosti, in sicer kar zadeva podrobna pravila v zvezi z njihovo predložitvijo, pogoje njihove veljavnosti za Komisijo ter pogoje njihovega shranjevanja, celovitosti in čitljivosti v daljšem časovnem obdobju.
Insofar as the shared management of the Community budget under the EAGF and the EAFRD concerns documents drawn up or received by the Commission or the paying agencies and the procedures put in place for the financing of the common agricultural policy, provision should be made for the application of Community legislation to the communication of electronic and digitised documents carried out under this Regulation and the periods for which electronic and digitised documents are to be kept should be laid down.
Če deljeno upravljanje proračuna Skupnosti v okviru EKJS in EKSRP zadeva dokumente, ki so jih pripravile ali prejele Komisija ali plačilne agencije, in tudi postopke, uvedene v zvezi s financiranjem skupne kmetijske politike, je treba določiti uporabo zakonodaje Skupnosti pri pošiljanju elektronskih in digitalnih dokumentov, ki se izvršuje v okviru te uredbe, in določiti rok za hranjenje elektronskih in digitalnih dokumentov.
The communication of information by electronic means may prove impossible in certain situations.
V nekaterih primerih se lahko izkaže, da elektronsko pošiljanje podatkov ni mogoče.
To resolve possible malfunctions in a computer system or deal with the absence of a stable connection, the Member State must be able to send the documents in another form, under conditions which should be laid down.
Da bi presegli morebitne okvare informacijskega sistema ali neobstoječo trajno povezavo, mora država članica imeti možnost pošiljanja dokumentov na drug način, katerega pogoje je treba določiti.
Under Article 39(1)(d) and (e) of Regulation (EC) No 1290/2005, the financial resources available in a Member State on 1 January 2007 following reductions in or cancellations of the amounts of payments which that Member State has made voluntarily, in accordance with Article 1 of Commission Regulation (EC) No 1655/2004 of 22 September 2004 laying down rules for the transition from the optional modulation system established by Article 4 of Council Regulation (EC) No 1259/1999 to the mandatory modulation system established by Council Regulation (EC) No 1782/2003 [5] or by way of a penalty, under Articles 3, 4 and 5 of Council Regulation (EC) No 1259/1999 establishing common rules for direct support schemes under the common agricultural policy [6], must be used by that Member State to finance rural development measures.
Ob uporabi člena 39(1)(d) in (e) Uredbe (ES) št. 1290/2005 mora država članica finančna sredstva, ki jih ima na razpolago 1. januarja 2007 po zmanjšanju ali zaustavitvi zneskov plačil, ki jih je opravila prostovoljno v skladu s prvim členom Uredbe Komisije (ES) št. 1655/2004 z dne 22. septembra 2004 o določitvi pravil za prehod iz sistema izbirne modulacije, določenega v členu 4 Uredbe Sveta (ES) št. 1259/1999, v sistem obvezne modulacije, kot je določen z Uredbo Sveta (ES) št. 1782/2003 [5] ali v okviru sankcij v skladu s členi 3, 4 in 5 Uredbe Sveta (ES) št. 1259/1999 z dne 17. maja 1999 o skupnih pravilih za sheme neposrednih podpor v okviru skupne kmetijske politike [6], uporabiti za financiranje ukrepov razvoja podeželja.
If Member States do not use the financial resources within a certain period, the corresponding amounts are to be repaid to the EAGF budget.
Če države članice ne uporabijo finančnih sredstev v določenem roku, se ustrezni zneski nakažejo nazaj v proračun EKJS.
In order to lay down the terms of application of these measures, rules must be laid down for the accounting and management of the amounts concerned by the paying agencies, and for taking them into account in Commission payment decisions.
Da bi določili pogoje uporabe teh ukrepov, je treba opredeliti načine knjiženja in upravljanja zneskov, ki zadevajo plačilne agencije, pa tudi njihovo upoštevanje pri sklepih Komisije o plačilu.
Under Article 39(1)(a) of Regulation (EC) No 1290/2005, the Member States belonging to the European Union before 1 May 2004 may, in justified cases and under certain conditions laid down in that point, be authorised by the Commission to continue payments for rural development programmes for the period 2000 to 2006 until 31 December 2006.
Komisija lahko ob uporabi člena 39(1)(a) Uredbe (ES) št. 1290/2005, če je to upravičeno in pod nekaterimi pogoji iz navedene točke, odobri državam članicam, ki so bile članice Evropske unije pred 1. majem 2004, da do 31. decembra 2006 nadaljujejo z izplačili iz programov razvoja podeželja za obdobje 2000–2006.
To allow the application of this derogation, the procedure to be followed, the deadlines to be met by the Member States and the terms for implementing it should be laid down.
Da bi omogočili uporabo takšnega odstopanja, je treba določiti postopek in roke, ki jih morajo države članice upoštevati, pa tudi pogoje za njegovo izvajanje.
Commission Regulation (EC) No 296/96 of 16 February 1996 on data to be forwarded by the Member States and the monthly booking of expenditure financed under the Guarantee Section of the Agricultural Guidance and Guarantee Fund (EAGGF) and repealing Regulation (EEC) No 2776/88 [7] and Commission Decision C/2004/1723 of 26 April 2004 on the form of documents to be transmitted by the Member States for entry in the accounts of expenditure financed by the EAGGF Guarantee Section [8] should therefore be repealed.
Treba je razveljaviti Uredbo Komisije (ES) št. 296/96 z dne 16. februarja 1996 o podatkih, ki jih morajo posredovati države članice, in o mesečnem knjiženju izdatkov, ki se financirajo iz Jamstvenega oddelka Evropskega kmetijskega usmerjevalnega in jamstvenega sklada (EKUJS) ter o razveljavitvi Uredbe (EGS) št. 2776/88 [7] in Odločbo Komisije C/2004/1723 z dne 26. aprila 2004 o določitvi oblike dokumentov, ki jih morajo države članice predložiti ob vknjižbi izdatkov, ki jih financira Jamstveni sklad EKUJS [8].
The measures provided for in this Regulation are in accordance with the opinion of the Committee on the Agricultural Funds,
Ukrepi, predvideni s to uredbo, so v skladu z mnenjem Odbora za kmetijska sklada –
COMMON INTRODUCTORY PROVISIONS FOR THE EAGF AND EAFRD
UVODNE SKUPNE DOLOČBE ZA EKJS IN EKSRP
This Regulation lays down certain specific requirements and rules on the shared management of expenditure and revenue under the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD), the keeping of accounts and declarations of expenditure and revenue by the paying agencies, and the reimbursement of expenditure by the Commission under Regulation (EC) No 1290/2005.
Ta uredba določa nekatere posebne pogoje in pravila, ki se uporabljajo za deljeno upravljanje izdatkov in prejemkov Evropskega kmetijskega jamstvenega sklada (EKJS) in Evropskega kmetijskega sklada za razvoj podeželja (EKSRP), za vodenje računovodskih evidenc in izjave o izdatkih in prejemkih plačilnih agencij, pa tudi povračilo izdatkov s strani Komisije na podlagi Uredbe (ES) 1290/2005.
Paying agencies' accounts
Računovodstvo plačilnih agencij
Each paying agency shall keep a set of accounts covering only the expenditure and revenue referred to in Article 3(1), Article 4 and Article 34 of Regulation (EC) No 1290/2005 and the use of the funds made available to it to defray the corresponding expenditure.
Vsaka plačilna agencija vodi eno računovodstvo, namenjeno izključno za knjiženje izdatkov in prejemkov iz člena 3(1) in členov 4 in 34 Uredbe (ES) št. 1290/2005 in za uporabo finančnih sredstev, ki so ji dana na razpolago za plačilo ustreznih izdatkov.
These accounts shall enable the financial data for the EAGF and the EAFRD to be distinguished and provided separately.
To računovodstvo mora omogočati, da se finančni podatki za EKJS in EKSRP prikazujejo in zagotavljajo ločeno.
The paying agencies of the Member States which do not form part of the euro zone shall keep accounts covering the amounts expressed in the currency in which the expenditure was incurred and the revenue received.
Plačilne agencije držav članic, ki ne spadajo v euroobmočje, vodijo računovodske evidence, ki vsebujejo zneske v valuti, v kateri so bili izdatki in prejemki plačani oziroma prejeti.
However, to enable all their expenditure and revenue to be consolidated, they must be able to provide the corresponding data in national currency and in euro.
Da pa se lahko izvede konsolidacija vseh njihovih izdatkov in prejemkov, morajo imeti možnost, da ustrezne podatke navedejo v nacionalni valuti in v eurih.
However, for EAGF expenditure and revenue other than that referred to in Article 45(2) of Regulation (EC) No 1290/2005, Member States unable to introduce an accounting system meeting these requirements by 16 October 2006 may, after having informed the Commission thereof by 15 September 2006 at the latest, postpone that deadline to 16 October 2007.
Vendar pa lahko za izdatke in prejemke EKJS, razen tistih iz člena 45(2) Uredbe (ES) št. 1290/2005, države članice, ki ne morejo vzpostaviti računovodstva v skladu s temi merili do 16. oktobra 2006, to preložijo do 16. oktobra 2007 potem, ko o tem obvestijo Komisijo najpozneje do 15. septembra 2006.
EAGF ACCOUNTS
RAČUNOVODSTVO EKJS
Provision of information by Member States
Zagotavljanje podatkov držav članic
Member States shall collect and keep available for the Commission information on total expenditure effected and assigned revenue received each week as follows:
Države članice zbirajo in dajejo Komisiji na razpolago podatke o skupnem znesku plačanih izdatkov in namenskih prejemkov, nastalih vsak teden, in sicer pod naslednjimi pogoji:
by the third working day of each week at the latest, information on total expenditure effected and assigned revenue received from the beginning of the month until the end of the preceding week;
najpozneje tretji delovni dan vsakega tedna podatke o skupnem znesku plačanih izdatkov in namenskih prejemkov, nastalih od začetka meseca do konca predhodnega tedna;
by the third working day of the month at the latest, where the week runs over two months, information on total expenditure effected and assigned revenue received during the preceding month.
najpozneje tretji delovni dan v mesecu, če teden pade v dva meseca, podatke o skupnem znesku plačanih izdatkov in namenskih prejemkov, nastalih v predhodnem mesecu.
Communication of information by Member States
Sporočanje podatkov držav članic
In accordance with Article 8(1)(c)(i) and (ii) of Regulation (EC) No 1290/2005, Member States shall send the Commission, electronically, the following information and documents, under the terms laid down in Articles 5 and 6 of this Regulation:
Države članice elektronsko pošiljajo Komisiji v skladu s členom 8(1)(c)(i) in (c)(ii) Uredbe (ES) št. 1290/2005 naslednje podatke in dokumente pod pogoji iz členov 5 in 6 te uredbe:
by the third working day of each month at the latest, information on total expenditure effected and assigned revenue received during the preceding month, on the basis of the model in Annex I, and any information explaining any substantial difference between the estimates drawn up in accordance with paragraph 2(a)(iii) of this Article and expenditure effected and assigned revenue received;
najpozneje tretji delovni dan vsakega meseca podatke o skupnem znesku plačanih izdatkov in namenskih prejemkov, nastalih v predhodnem mesecu, po vzorcu iz Priloge I, in vse podatke, ki naj bi pojasnili večje razlike med oceno, pripravljeno v skladu z odstavkom 2(a)(iii) tega člena, in nastalimi izdatki ali prejetimi namenskimi prejemki;
by the tenth day of each month at the latest, the declaration of expenditure referred to in Article 15(2) of Regulation (EC) No 1290/2005 covering the total amount of expenditure effected and assigned revenue received during the preceding month, and the total amount of expenditure effected and assigned revenue received relating to public storage, on the basis of the model in Annex II to this Regulation.
najpozneje 10. dne vsakega meseca izjavo o izdatkih iz člena 15(2) Uredbe (ES) št. 1290/2005, ki vsebuje skupni znesek plačanih izdatkov in namenskih prejemkov, nastalih v predhodnem mesecu, pa tudi izdatkov za javno skladiščenje, in sicer po vzorcu iz Priloge II k tej uredbi.
However, the communication on expenditure effected and assigned revenue received between 1 and 15 October shall be sent by the 25th day of the same month.
Vendar pa je treba sporočilo o plačanih izdatkih in nastalih namenskih prejemkih med 1. in 15. oktobrom poslati najpozneje do 25. istega meseca.
The declaration of expenditure shall include a breakdown of expenditure effected and assigned revenue by article of the nomenclature of the budget of the European Communities and, for the chapters relating to the audit of agricultural expenditure and to the assigned revenue, a further breakdown by item.
Izjava o izdatkih vsebuje razčlenitev izdatkov in namenskih prejemkov po členih nomenklature proračuna Evropskih skupnosti, pri poglavjih o reviziji kmetijskih izdatkov in namenskih prejemkov pa dodatno razčlenitev po postavkah.
However, where budgetary monitoring is subject to exceptional conditions, the Commission may request a more detailed breakdown;
Če pa za proračunski nadzor veljajo posebni pogoji, lahko Komisija zahteva podrobnejšo razčlenitev;
by the 20th day of each month at the latest, a set of documents permitting the booking to the Community budget of expenditure effected and assigned revenue received by the paying agency during the preceding month, with the exception of the set of documents permitting the booking of expenditure effected and assigned revenue received between 1 and 15 October, which shall be submitted by 10 November;
najpozneje do 20. dne vsakega meseca komplet dokumentov za knjiženje izdatkov in namenskih prejemkov, ki jih je plačilna agencija plačala oziroma prejela v preteklem mesecu, v breme proračuna Skupnosti, razen kompleta dokumentov za knjiženje izdatkov in namenskih prejemkov, plačanih oziroma prejetih med 1. in 15. oktobrom, ki se pošlje najpozneje do 10. novembra;
by 20 May and 10 November of each year at the latest, in addition to the set of documents referred to in point (c), the amounts withheld and used in accordance with Article 5(2) of Regulation (EC) No 1259/1999 and Article 3(1) of Regulation (EC) No 1655/2004.
najpozneje do 20. maja in 10. novembra vsakega leta kot dopolnilo kompleta iz točke c) zneske, zadržane in uporabljene v skladu s členom 5(2) Uredbe (ES) št. 1259/1999 in členom 3(1) Uredbe (ES) št. 1655/2004.
The set of documents referred to in paragraph 1(c) shall consist of:
Komplet iz odstavka 1(c) sestavljajo: