natgillin/translations-raw huggingface dataset:
At the written request of the Commission, the Member State shall provide the Commission with the information referred to in paragraph 1 within 15 working days of receipt of the request, or any other agreed period, for the purpose of carrying out documentary and on-the-spot checks.
Za izvedbo preverjanja dokumentov in pregledov na kraju samem država članica na pisno zahtevo Komisije zagotovi Komisiji informacije iz odstavka 1 v petnajstih delovnih dneh od prejema zahteve ali v drugem dogovorjenem roku.
For the purposes of Article 60(f) of Regulation (EC) No 1083/2006, an audit trail shall be considered adequate where, for the operational programme concerned, it complies with the following criteria:
V členu 60(f) Uredbe (ES) št. 1083/2006 se revizijska sled šteje za ustrezno, če za zadevni operativni program izpolnjuje naslednja merila:
it permits the aggregate amounts certified to the Commission to be reconciled with the detailed accounting records and supporting documents held by the certifying authority, managing authority, intermediate bodies and beneficiaries as regards operations co-financed under the operational programme;
omogoča uskladitev skupnih zneskov, ki so bili potrjeni za Komisijo, z natančno računovodsko evidenco in spremnimi dokumenti, ki jih hranijo organ za potrjevanje, organ za upravljanje, posredniška telesa in upravičenci, v zvezi z operacijami, sofinanciranimi v okviru operativnega programa;
it permits verification of payment of the public contribution to the beneficiary;
omogoča preverjanje plačila javnega prispevka upravičencu;
it permits verification of application of the selection criteria established by the monitoring committee for the operational programme;
omogoča preverjanje uporabe meril za izbor, ki jih nadzorni odbor določi za operativni program;
it contains in respect of each operation, as appropriate, the technical specifications and financing plan, documents concerning the grant approval, documents relating to public procurement procedures, progress reports and reports on verifications and audits carried out.
za vsako operacijo vključuje, če je to primerno, tehnične zahteve in načrt financiranja, dokumente o odobritvi donacije, dokumente o postopkih javnega naročanja, poročila o napredku ter poročila o izvedenem preverjanju in revizijah.
Audits of operations
Revizije operacij
The audits referred to in Article 62(1)(b) of Regulation (EC) No 1083/2006 shall be carried out each 12-month period from 1 July 2008 on a sample of operations selected by a method established or approved by the audit authority in accordance with Article 17 of this Regulation.
Revizije iz člena 62(1)(b) Uredbe (ES) št. 1083/2006 se izvajajo v vsakem obdobju dvanajstih mesecev od 1. julija 2008 na vzorcu operacij, izbranem na podlagi metode, ki jo določi ali potrdi glavni revizijski organ v skladu s členom 17 k tej uredbi.
The audits shall be carried out on-the-spot on the basis of documentation and records held by the beneficiary.
Revizije se izvajajo na kraju samem ter temeljijo na dokumentaciji in evidencah, ki jih hrani upravičenec.
The audits shall verify that the following conditions are fulfilled:
Pri revizijah se preveri, ali so izpolnjeni naslednji pogoji:
the operation meets the selection criteria for the operational programme, has been implemented in accordance with the approval decision and fulfils any applicable conditions concerning its functionality and use or the objectives to be attained;
operacija izpolnjuje merila za izbor za operativni program, se izvaja v skladu z odločitvijo o potrditvi ter izpolnjuje vse pogoje, ki se uporabljajo v zvezi z njenim delovanjem in uporabo, ali cilje, ki jih mora doseči;
the expenditure declared corresponds to the accounting records and supporting documents held by the beneficiary;
prijavljeni izdatki so v skladu z računovodsko evidenco in spremnimi dokumenti, ki jih hrani upravičenec;
the expenditure declared by the beneficiary is in compliance with Community and national rules;
izdatki, ki jih navede upravičenec, so v skladu s pravili Skupnosti in nacionalnimi pravili;
the public contribution has been paid to the beneficiary in accordance with Article 80 of Regulation (EC) No 1083/2006.
javni prispevek je bil plačan upravičencu v skladu s členom 80 Uredbe (ES) št. 1083/2006.
Where problems detected appear to be systemic in nature and therefore entail a risk for other operations under the operational programme, the audit authority shall ensure that further examination is carried out, including additional audits where necessary, to establish the scale of such problems.
Kadar so ugotovljene težave sistemske in zato vključujejo tveganje za druge operacije v okviru operativnega programa, glavni revizijski organ zagotovi, da se izvede dodaten pregled, vključno z dodatnimi revizijami, kadar so potrebne, da se določi obseg takšnih težav.
The necessary preventive and corrective action shall be taken by the relevant authorities.
Ustrezni organi sprejmejo potrebne preventivne in popravne ukrepe.
Only expenditure falling within the scope of an audit carried out pursuant to paragraph 1 shall be counted towards the amount of expenditure audited, for the purposes of reporting in the tables in point 9 of Annex VI and point 9 of Annex VIII.
K znesku revidiranih izdatkov za poročanje v tabelah iz točke 9 Priloge VI in točke 9 Priloge VIII se štejejo le izdatki, ki jih zajema revizija izvedena v skladu z odstavkom 1.
The sample of operations to be audited each year shall in the first instance be based on a random statistical sampling method as set out in paragraphs 2, 3 and 4.
Vzorec operacij, za katere se vsako leto izvede revizija, temelji najprej na metodi naključnega statističnega vzorčenja iz odstavkov 2, 3 in 4.
Additional operations may be selected as a complementary sample as set out in paragraphs 5 and 6.
Dodatne operacije se lahko izberejo kot dopolnilni vzorec iz odstavkov 5 in 6.
The method used to select the sample and to draw conclusions from the results shall take account of internationally accepted audit standards and be documented.
Metoda, ki se uporablja za izbiro vzorca in oblikovanje sklepov na podlagi rezultatov, upošteva mednarodno sprejete revizijske standarde in se dokumentira.
Having regard to the amount of expenditure, the number and type of operations and other relevant factors, the audit authority shall determine the appropriate statistical sampling method to apply.
Glavni revizijski organ ob upoštevanju zneska izdatkov, števila in vrste operacij ter drugih pomembnih dejavnikov določi ustrezno metodo statističnega vzorčenja, ki jo je treba uporabiti.
The technical parameters of the sample shall be determined in accordance with Annex IV.
Tehnični parametri vzorca se določijo v skladu s Prilogo IV.
The sample to be audited each twelve-month period shall be selected from those operations for which, during the year preceding the year in which the annual control report pursuant to Article 18(2) is communicated to the Commission, expenditure has been declared to the Commission for the operational programme or, where appropriate, for the operational programmes covered by a common management and control system.
V teku leta pred letom, v katerem je Komisiji predloženo letno poročilo o nadzoru iz člena 18(2), se vzorec, na katerem se izvede revizija v vsakem obdobju dvanajstih mesecev, izbere med operacijami, za katere so bili Komisiji prijavljeni izdatki za operativni program ali, kadar je to primerno, za operativne programe, ki jih zajema skupen sistem upravljanja in nadzora.
For the first 12-month period, the audit authority may decide to group the operations for which expenditure has been declared to the Commission in 2007 and 2008 as a basis for the selection of the operations to be audited.
Za prvo obdobje dvanajstih mesecev lahko glavni revizijski organ razporedi operacije, za katere so bili izdatki prijavljeni Komisiji leta 2007 in 2008, v skupine, kar je podlaga za izbiro operacij, za katere je treba izvesti revizijo.
The audit authority shall draw conclusions on the basis of the results of the audits relating to expenditure declared to the Commission during the year referred to in paragraph 3 and communicate them to the Commission in the annual control report.
Glavni revizijski organ oblikuje sklepe na podlagi rezultatov revizij za izdatke, prijavljene Komisiji v letu iz odstavka 3, in jih sporoči Komisiji v letnem poročilu o nadzoru.
In operational programmes for which the projected error rate is above the materiality level, the audit authority shall analyse its significance and take the necessary actions, including making appropriate recommendations, which will be communicated in the annual control report.
V operativnih programih, za katere napovedana stopnja napake presega stopnjo pomembnosti, glavni revizijski organ analizira njeno pomembnost in ustrezno ukrepa, tudi tako, da pripravi ustrezna priporočila, ki bodo sporočena v letnem poročilu o nadzoru.
The audit authority shall regularly review the coverage provided by the random sample, having regard in particular to the need to have sufficient audit assurance for the declarations to be provided at partial and final closure for each operational programme.
Glavni revizijski organ redno pregleduje zajetje, ki ga zagotavlja naključni vzorec, pri čemer upošteva zlasti potrebo po zadostnem revizijskem zagotovilu za izjave pri delni ali končni zaključitvi za vsak operativni program.
It shall decide on the basis of professional judgment whether it is necessary to audit a complementary sample of additional operations in order to take account of specific risk factors identified and to guarantee for each programme sufficient coverage of different types of operation, beneficiaries, intermediate bodies and priority axes.
Odločitev glavnega revizijskega organa temelji na strokovnem mnenju o tem, ali je treba revidirati dopolnilni vzorec dodatnih operacij, da se upoštevajo ugotovljeni posebni dejavniki tveganja ter se za vsak program zagotovi zadostno zajetje različnih vrst operacij, upravičencev, posredniških teles in prednostnih osi.
The audit authority shall draw conclusions on the basis of the results of the audits of the complementary sample and communicate them to the Commission in the annual control report.
Glavni revizijski organ oblikuje sklepe na podlagi rezultatov revizij dopolnilnega vzorca in jih sporoči Komisiji v letnem poročilu o nadzoru.
Where the number of detected irregularities is high or where systemic irregularities have been detected, the audit authority shall analyse the significance thereof and take the necessary actions, including making appropriate recommendations, which shall be communicated in the annual control report.
Kadar je ugotovljenih veliko nepravilnosti ali kadar so ugotovljene sistemske nepravilnosti, glavni revizijski organ analizira njihovo pomembnost in ustrezno ukrepa, tudi tako, da pripravi ustrezna priporočila, ki so sporočena v letnem poročilu o nadzoru.
The results of the audits on the complementary sample shall be analysed separately from those of the random sample.
Rezultati revizij na podlagi dopolnilnega vzorca se analizirajo ločeno od rezultatov na podlagi naključnega vzorca.
In particular, irregularities detected in the complementary sample shall not be taken into account when the error rate of the random sample is calculated.
Zlasti se pri izračunu stopnje napake naključnega vzorca ne upoštevajo nepravilnosti, ugotovljene pri dopolnilnem vzorcu.
Documents presented by the audit authority
Dokumenti, ki jih predloži glavni revizijski organ
The audit strategy referred to in Article 62(1)(c) of Regulation (EC) No 1083/2006 shall be established in accordance with the model in Annex V to this Regulation.
Revizijska strategija iz člena 62(1)(c) Uredbe (ES) št. 1083/2006 se določi v skladu z vzorcem iz Priloge V k tej uredbi.
It shall be updated and reviewed annually and, if necessary, during the course of the year.
Posodobi in pregleda se vsako leto in po potrebi med letom.
The annual control report and the opinion referred to in Article 62(1)(d) of Regulation (EC) No 1083/2006 shall be based on the systems audits and audits of operations carried out pursuant to Article 62(1)(a) and (b) of that Regulation in accordance with the audit strategy and shall be drawn up in accordance with the models set out in Annexes VI and VII to this Regulation.
Letno poročilo o nadzoru in mnenje iz člena 62(1)(d) Uredbe (ES) št. 1083/2006 temeljita na revizijah sistemov in revizijah operacij, izvedenih v okviru člena 62(1)(a) in (b) navedene uredbe v skladu z revizijsko strategijo, ter sta v skladu z vzorci iz prilog VI in VII k tej uredbi.
For operational programmes under the European territorial cooperation objective, the annual control report and the opinion shall cover all the Member States concerned in the programme.
Pri operativnih programih, ki se izvajajo v okviru cilja evropskega teritorialnega sodelovanja, letno poročilo o nadzoru in mnenje zajemata vse zadevne države članice v programu.
The closure declaration referred to in Article 62(1)(e) of Regulation (EC) No 1083/2006 shall be based on all the audit work carried out by, or under the responsibility of, the audit authority in accordance with the audit strategy.
Izjava o zaključitvi iz člena 62(1)(e) Uredbe (ES) št. 1083/2006 temelji na celotni reviziji, ki jo izvede glavni revizijski organ ali za katero je pristojen glavni revizijski organ v skladu z revizijsko strategijo.
The closure declaration and final control report shall be drawn up in accordance with the model set out in Annex VIII to this Regulation.
Izjava o zaključitvi in končno poročilo o nadzoru se pripravita v skladu z vzorcem iz Priloge VIII k tej uredbi.
For operational programmes under the European territorial cooperation objective, the closure declaration and final control report shall cover all the Member States concerned in the programme.
Pri operativnih programih, ki se izvajajo v okviru cilja evropskega teritorialnega sodelovanja, izjava o zaključitvi in končno poročilo o nadzoru zajemata vse zadevne države članice v programu.
If there is a limitation in the scope of examination or if the level of irregular expenditure detected does not allow the provision of an unqualified opinion for the annual opinion referred to in Article 62(1)(d) of Regulation (EC) No 1083/2006 or in the closure declaration referred to in point (e) of that Article, the audit authority shall give the reasons and estimate the scale of the problem and its financial impact.
Če je obseg pregleda omejen ali če stopnja ugotovljenih nepravilnih izdatkov ne omogoča predložitve mnenja brez pridržka za letno mnenje iz člena 62(1)(d) Uredbe (ES) št. 1083/2006 ali v izjavi o zaključitvi iz točke (e) istega člena, glavni revizijski organ navede razloge za to ter oceni obseg težave in njen finančni vpliv.
In the event of partial closure of an operational programme, the declaration relating to the legality and regularity of the transactions covered by the statement of expenditure referred to in Article 88 of Regulation (EC) No 1083/2006 shall be drawn up by the audit authority in accordance with the model in Annex IX to this Regulation and submitted with the opinion referred to in Article 62(1)(d)(ii) of Regulation (EC) No 1083/2006.
Pri delni zaključitvi operativnega programa glavni revizijski organ v skladu z vzorcem iz Priloge IX k Uredbi (ES) št. 1083/2006 pripravi izjavo o zakonitosti in pravilnosti poslovnih dogodkov, zajetih v izkazu o izdatkih iz člena 88 Uredbe (ES) št. 1083/2006, ter jo predloži z mnenjem iz člena 62(1)(d)(ii) Uredbe (ES) št. 1083/2006.
For the purposes of Article 90 of Regulation (EC) No 1083/2006, the managing authority shall ensure that a record is available of the identity and location of bodies holding the supporting documents relating to expenditure and audits, which includes all documents required for an adequate audit trail.
Organ za upravljanje za izvajanje člena 90 Uredbe (ES) št. 1083/2006 zagotovi, da je dostopna evidenca o identiteti in lokaciji organov, ki hranijo spremne dokumente o izdatkih in revizijah, med katere spadajo vsi dokumenti, potrebni za ustrezno revizijsko sled.
The managing authority shall ensure that the documents referred to in paragraph 1 are made available for inspection by, and extracts or copies thereof are supplied to, persons and bodies entitled thereto, including at least authorised staff of the managing authority, certifying authority, intermediate bodies and audit authority and the bodies referred to in Article 62(3) of Regulation (EC) No 1083/2006, and authorised officials of the Community and their authorised representatives.
Organ za upravljanje zagotovi, da so dokumenti iz odstavka 1 dostopni za pregled, ki ga izvedejo za to upravičene osebe in organi, ter so izpiski ali izvodi teh dokumentov predloženi tem osebam in organom, in sicer vsaj pooblaščenemu osebju organa za upravljanje, organa za potrjevanje, posredniških teles ter glavnega revizijskega organa in organov iz člena 62(3) Uredbe (ES) št. 1083/2006 ter pooblaščenim uradnikom Skupnosti in njihovim pooblaščenim zastopnikom.
The managing authority shall keep information necessary for the purposes of evaluation and reporting, including the information referred to in Article 14, in relation to operations referred to in Article 90(2) of Regulation (EC) No 1083/2006 for the whole of the period referred to in paragraph (1)(a) of that Article.
Organ za upravljanje hrani informacije, potrebne za vrednotenje in poročanje, vključno z informacijami iz člena 14, v zvezi z operacijami iz člena 90(2) Uredbe (ES) št. 1083/2006 v celotnem obdobju iz odstavka (1)(a) navedenega člena.
The following at least shall be considered commonly accepted data carriers as referred to in Article 90 of Regulation (EC) No 1083/2006:
Za splošno sprejete nosilce podatkov iz člena 90 Uredbe (ES) št. 1083/2006 se štejejo vsaj:
photocopies of original documents;
fotokopije izvirnih dokumentov;
microfiches of original documents;
mikrofiši izvirnih dokumentov;
electronic versions of original documents;
elektronske različice izvirnih dokumentov;
documents existing in electronic version only.
dokumenti, ki obstajajo le v elektronski obliki.
The procedure for certification of conformity of documents held on commonly accepted data carriers with the original document shall be laid down by the national authorities and shall ensure that the versions held comply with national legal requirements and can be relied on for audit purposes.
Postopek potrjevanja skladnosti dokumentov na splošno sprejetih nosilcih podatkov z izvirnim dokumentom določijo nacionalni organi in ta postopek zagotavlja, da shranjene različice izpolnjujejo nacionalne zakonske zahteve ter se je nanje možno sklicevati pri reviziji.
Where documents exist in electronic version only, the computer systems used must meet accepted security standards that ensure that the documents held comply with national legal requirements and can be relied on for audit purposes.
Kadar so dokumenti le v elektronski obliki, morajo računalniški sistemi, ki se uporabljajo, izpolnjevati sprejete varnostne standarde, ki zagotavljajo, da shranjeni dokumenti izpolnjujejo nacionalne zakonske zahteve in se je nanje možno sklicevati pri reviziji.
Documents submitted by the certifying authority
Dokumenti, ki jih predloži organ za potrjevanje
Certified statements of expenditure and payment applications referred to in Article 61(a) of Regulation (EC) No 1083/2006 shall be drawn up in the format in Annex X to this Regulation and transmitted to the Commission.
Potrjeni izkazi o izdatkih in zahtevki za plačila iz člena 61(a) Uredbe (ES) št. 1083/2006 se pripravijo v obliki iz Priloge X k tej uredbi in pošljejo Komisiji.
By 31 March each year as from 2008, the certifying authority shall send to the Commission a statement, in the format in Annex XI, identifying for each priority axis of the operational programme:
Organ za potrjevanje pošlje Komisiji do 31. marca vsako leto od leta 2008 dalje izjavo, ki je v obliki iz Priloge XI in za vsako prednostno os operativnega programa določa:
the amounts withdrawn from statements of expenditure submitted during the preceding year following cancellation of all or part of the public contribution for an operation;
zneske, umaknjene iz izkazov o izdatkih, predloženih prejšnje leto, po preklicu celotnega javnega prispevka za projekt ali dela tega prispevka;
the amounts recovered which have been deducted from those statements of expenditure;
izterjane zneske, ki so odšteti od teh izkazov o izdatkih;
a statement of amounts to be recovered as at 31 December of the preceding year, classified by the year in which recovery orders were issued.
izkaz zneskov, ki jih je treba izterjati, z dne 31. decembra prejšnjega leta, pri čemer so razvrščeni po letu izdaje nalogov za izterjavo.
In order to proceed to the partial closure of an operational programme, the certifying authority shall send to the Commission a statement of expenditure referred to in Article 88 of Regulation (EC) No 1083/2006 in the format set out in Annex XIV to this Regulation.
Za delni zaključek operativnega programa pošlje organ za potrjevanje Komisiji izkaz o izdatkih iz člena 88 Uredbe (ES) št. 1083/2006 v obliki iz Priloge XIV k tej uredbi.
Description of management and control systems
Opis sistemov upravljanja in nadzora
The description of the management and control systems for operational programmes referred to in Article 71(1) of Regulation (EC) No 1083/2006 shall contain information on the matters referred to in Article 58 of that Regulation in respect of each operational programme, and the information set out in Articles 22, 23, and, where applicable, Article 24 of this Regulation.
Opis sistemov upravljanja in nadzora za operativne programe iz člena 71(1) Uredbe (ES) št. 1083/2006 vključuje informacije o zadevah iz člena 58 navedene uredbe za vsak operativni program ter informacije iz členov 22, 23 in, kjer je primerno, člena 24 te uredbe.
That information shall be submitted in accordance with the model set out in Annex XII.
Te informacije se predložijo v skladu z vzorcem iz Priloge XII.
The description of the management and control systems of operational programmes under the European territorial cooperation objective shall be provided by the Member State on whose territory the managing authority is located.
Opis sistemov upravljanja in nadzora operativnih programov v okviru cilja evropskega teritorialnega sodelovanja zagotovi država članica, na ozemlju katere se organ za upravljanje nahaja.
Information concerning the managing authority, the certifying authority and intermediate bodies
Informacije o organu za upravljanje, organu za potrjevanje in posredniških telesih
As regards the managing authority, the certifying authority and each intermediate body, the Member State shall provide to the Commission the following information:
Država članica zagotovi Komisiji naslednje informacije o organu za upravljanje, organu za potrjevanje in vsakem posredniškem telesu:
a description of the tasks entrusted to them;
opis nalog, za katere so pristojni;
the organisation chart of each of them, a description of the allocation of tasks between or within their departments, and the indicative number of posts allocated;
organizacijsko shemo vsakega organa, razporeditev nalog med oddelki ali v njih in okvirno število dodeljenih delovnih mest;
the procedures for selecting and approving operations;
postopke za izbiranje in potrjevanje operacij;
the procedures by which beneficiaries' applications for reimbursement are received, verified and validated, and in particular the rules and procedures laid down for verification purposes in Article 13, and the procedures by which payments to beneficiaries are authorised, executed and entered in the accounts;
postopke prejema, preverjanja in potrjevanja zahtevkov za povračila, ki jih predložijo upravičenci, ter zlasti pravila in postopke za preverjanje iz člena 13 ter postopke odobritve, izvajanja in knjiženja plačil upravičencem;
the procedures by which statements of expenditure are drawn up, certified and submitted to the Commission;
postopke za pripravo in potrjevanje izkazov o izdatkih in njihovo predložitev Komisiji;