natgillin/translations-raw huggingface dataset:
Where, as regards an accredited paying agency, one or more of the accreditation criteria are no longer respected or so seriously deficient as to affect the agency’s ability to fulfil the tasks set out in Article 6(1) of Regulation (EC) No 1290/2005, the competent authority shall put the agency’s accreditation under probation and draw up a plan to remedy the deficiencies found within a period to be determined according to the severity of the problem, which shall not exceed 12 months from the date on which the accreditation is put under probation.
Če akreditirana plačilna agencija ne izpolnjuje več enega ali več akreditacijskih meril ali jih izpolnjuje tako pomanjkljivo, da agencija ne more več izpolnjevati svojih nalog iz člena 6(1) Uredbe (ES) št. 1290/2005, pristojni organ agenciji odredi pogojno akreditacijo in sestavi načrt za odpravo morebitnih ugotovljenih pomanjkljivosti v roku, določenem glede na resnost problema, ki ne presega 12 mesecev od datuma, na katerega začne veljati pogojna akreditacija.
The competent authority shall inform the Commission of any plan drawn up pursuant to paragraph 3 and of the implementation of such plans.
Pristojni organ obvesti Komisijo o katerem koli načrtu, ki ga sestavi v skladu z odstavkom 3 ter o izvajanju takšnih načrtov.
If accreditation is withdrawn, the competent authority shall without delay accredit another paying agency in accordance with Article 6(2) of Regulation (EC) No 1290/2005 and Article 1 of this Regulation to ensure that payments to beneficiaries are not interrupted.
Če se akreditacija odvzame, pristojni organ nemudoma dodeli akreditacijo drugi plačilni agenciji v skladu s členom 6(2) Uredbe (ES) št. 1290/2005 in členom 1 te uredbe, da se zagotovijo nemotena izplačila upravičencem.
Where the Commission finds that the competent authority has not complied with its obligation to draw up a remedial plan pursuant to paragraph 3 or that the paying agency continues to be accredited without having fully implemented such a plan within the determined period, it shall pursue any remaining deficiencies through the conformity clearance provided for in Article 31 of Regulation (EC) No 1290/2005.
Če Komisija ugotovi, da pristojni organ ne izpolnjuje svoje obveznosti glede sestave načrta za odpravo morebitnih ugotovljenih pomanjkljivosti v skladu z odstavkom 3, ali da je plačilna agencija še naprej akreditirana, čeprav načrta ne izvede v celoti v določenem roku, bo izsledila preostale pomanjkljivosti prek potrditve skladnosti iz člena 31 Uredbe (ES) št. 1290/2005.
Statement of assurance
Izjava o zanesljivosti
The statement of assurance referred to in Article 8(1)(c)(iii) of Regulation (EC) No 1290/2005 shall be drawn up in due time for the certification body to issue the opinion referred to in point (b) of the second subparagraph of Article 5(4) of this Regulation.
Pravočasno se sestavi izjava o zanesljivosti iz člena 8(1)(c)(iii) Uredbe (ES) št. 1290/2005, da certifikacijski organ poda mnenje iz točke (b) drugega pododstavka člena 5(4) te uredbe.
The statement of assurance shall be as set out in Annex II and may be qualified by reservations quantifying the potential financial impact.
Izjava o zanesljivosti je takšna, kot je določeno v Prilogi II, in nanjo lahko vplivajo pridržki, ki kvantificirajo možen finančni vpliv.
In that case, it shall include a remedial action plan and a precise timetable for its implementation.
V tem primeru vključuje delovni načrt za odpravo nepravilnosti in natančen časovni razpored za njegovo izvajanje.
The statement of assurance shall be based on an effective supervision of the management and control system in place throughout the year.
Izjava o zanesljivosti temelji na učinkovitem nadzoru sistema upravljanja in primernem kontrolnem sistemu vse leto.
Coordinating body
Usklajevalni organ
The coordinating body referred to in Article 6(3) of Regulation (EC) No 1290/2005 shall act as the Commission’s sole interlocutor for the Member State concerned for all questions relating to the EAGF and the EAFRD as regards:
Usklajevalni organ iz člena 6(3) Uredbe (ES) št. 1290/2005 je edini sogovornik Komisije z zadevnimi državami članicami v zvezi z vsemi vprašanji o EKJS in EKSRP glede:
the distribution of Community texts and guidelines relating thereto to the paying agencies and to bodies responsible for the implementation of those texts and guidelines, as well as the promotion of their harmonised application;
razdelitve besedil in smernic Skupnosti k tej uredbi plačilnim agencijam in organom, odgovornim za izvajanje navedenih besedil in smernic ter za spodbujanje njihove usklajene uporabe;
the communication to the Commission of the information referred to in Articles 6 and 8 of Regulation (EC) No 1290/2005;
sporočanja informacij iz členov 6 in 8 Uredbe (ES) št. 1290/2005 Komisiji;
the availability to the Commission of a full record of all accounting information required for statistical and control purposes.
dostopnosti celotne evidence vseh računovodskih informacij, potrebnih za statistične in kontrolne namene, Komisiji.
A paying agency may act as a coordinating body provided that the two functions are kept separate.
Plačilna agencija lahko deluje kot usklajevalni organ pod pogojem, da sta obe funkciji ločeni.
In performing its tasks, the coordinating body may, in accordance with national procedures, call on other administrative bodies or departments, particularly on those with accounting or technical expertise.
Pri izvajanju nalog lahko usklajevalni organ v skladu z nacionalnimi postopki zahteva druge upravne organe ali oddelke, zlasti tiste, ki imajo strokovno znanje in izkušnje na področju računovodstva in na tehničnem področju.
The Member State concerned shall, by a formal act at ministerial level, decide on the accreditation of the coordinating body after it has satisfied itself that the administrative arrangements of the body offer sufficient assurance that the body is capable of fulfilling the tasks referred to in the second subparagraph of Article 6(3) of Regulation (EC) No 1290/2005.
Zadevna država članica s formalnim aktom na ministrski ravni odloči o akreditaciji usklajevalnega organa, potem ko se je prepričala, da upravna določila organa nudijo zadostno zagotovilo, da organ lahko izpolnjuje svoje naloge iz drugega pododstavka člena 6(3) Uredbe (ES) št. 1290/2005.
In order to be accredited, the coordinating body shall have procedures in place to ensure that:
Za akreditacijo ima usklajevalni organ postopke, s katerimi zagotovi, da:
all declarations to the Commission are based on information from properly authorised sources;
vse izjave, ki jih prejema Komisija, temeljijo na informacijah, pridobljenih iz ustrezno potrjenih virov;
declarations to the Commission are properly authorised before transmission;
so izjave Komisiji ustrezno potrjene, preden se jih sporoči;
a proper audit trail exists to support the information transmitted to the Commission;
obstaja revizijska sled v podporo informacijam, sporočenim Komisiji;
a record of information received and transmitted is securely stored, either in paper or in computerised format.
je evidenca vseh prejetih in sporočenih informacij varno shranjena, v papirni ali računalniški obliki.
The confidentiality, integrity and availability of all computer data held by the coordinating body shall be assured by measures adapted to the administrative structure, staffing and technological environment of each individual coordinating body.
Zaupnost, celovitost in dostopnost vseh računalniških podatkov, ki jih hrani usklajevalni organ, se zagotovijo z ukrepi, ki upoštevajo upravno strukturo, kadrovsko strukturo in tehnološko okolje posameznega usklajevalnega organa.
The financial and technological effort shall be in proportion to the actual risks incurred.
Finančno in tehnološko prizadevanje mora biti sorazmerno z dejansko nastalim tveganjem.
The communications provided for in the first subparagraph of Article 6(3) and in Article 8(1)(a) of Regulation (EC) No 1290/2005 shall be made immediately after the coordinating body is first accredited and, in any case, before any expenditure for which it is responsible is charged to the EAGF or the EAFRD.
Takoj po prvi akreditaciji usklajevalnega organa se pošljejo sporočila iz prvega pododstavka člena 6(3) ter člena 8(1)(a) Uredbe (ES) št. 1290/2005 in v vsakem primeru preden se za izdatke, ki jih je izvršila plačilna agencija, bremenita EKJS ali EKSRP.
It shall be accompanied by the accreditation document of the body as well as information on the administrative, accounting and internal control conditions relating to its operation.
Spremljajo ga dokument o akreditaciji organa ter informacije o upravnih in računovodskih določbah ter določbah, ki urejajo notranjo kontrolo v povezavi z njihovim delovanjem.
The certification body referred to in Article 7 of Regulation (EC) No 1290/2005 shall be designated by the competent authority.
Pristojni organ imenuje certifikacijski organ iz člena 7 Uredbe (ES) št. 1290/2005.
It shall be operationally independent of the paying agency and coordinating body concerned and shall have the necessary technical expertise.
Certifikacijski organ je operativno neodvisen od plačilne agencije in zadevnega usklajevalnega organa ter ima potrebno strokovno znanje in izkušnje.
The certification body shall conduct its examination of the paying agency concerned according to internationally accepted auditing standards taking into account any guidelines on the application of these standards established by the Commission.
Certifikacijski organ opravlja preverjanje zadevne plačilne agencije v skladu z mednarodno sprejetimi standardi revidiranja ob upoštevanju smernic za uporabo teh standardov, ki jih je določila Komisija.
The certification body shall carry out its checks both during and after the end of each financial year.
Certifikacijski organ izvaja postopke preverjanja med in po koncu vsakega proračunskega leta.
The certification body shall draw up a certificate stating whether it has gained reasonable assurance that the accounts to be transmitted to the Commission are true, complete and accurate and that the internal control procedures have operated satisfactorily.
Certifikacijski organ sestavi potrdilo, v katerem navede ali je pridobil sprejemljivo zagotovilo, da so računovodski izkazi, posredovani Komisiji, pravilni, popolni in točni ter da postopki notranjih kontrol zadovoljivo delujejo.
The certificate shall be based on an examination of procedures and a sample of transactions.
Potrdilo temelji na preverjanju postopkov in pregledu vzorca transakcij.
This examination shall cover the paying agency’s administrative structure only as regards the question whether that structure is capable of ensuring that compliance with Community rules is checked before payments are made.
To preverjanje zajema upravno strukturo plačilne agencije le v zvezi z vprašanjem, ali navedena struktura lahko zagotovi, da se skladnost s predpisi Skupnosti preverja pred izplačilom.
The certification body shall draw up a report of its findings.
Certifikacijski organ sestavi poročilo o svojih ugotovitvah.
The report shall cover functions delegated, or exercised by the national customs authorities.
To poročilo zajema prenesene naloge ali naloge, ki jih izvajajo nacionalni carinski organi.
The report shall state whether:
Poročilo navaja:
the paying agency complies with the accreditation criteria;
ali plačilna agencija izpolnjuje akreditacijska merila;
the paying agency's procedures are such as to give reasonable assurance that the expenditure charged to the EAGF and the EAFRD was effected in compliance with Community rules and which recommendations for improvements, if any, have been made and followed-up;
ali postopki plačilnih agencij zagotavljajo zadostna in ustrezna dokazila, da so transakcije, ki se obračunajo v breme EKJS in EKSRP, v skladu s pravili Skupnosti, in kakšna so bila priporočila za izboljšavo sistemov, če obstajajo, ter kako so bila upoštevana;
the annual accounts referred to in Article 6(1) are in accordance with the books and records of the paying agency;
ali so letni obračuni iz člena 6(1) v skladu s poslovnimi knjigami in evidencami plačilnih agencij;
the statements of expenditure and of intervention operations are a materially true, complete and accurate record of the operations charged to the EAGF and the EAFRD;
ali so izjave o izdatkih in o intervencijskih postopkih pravilni, popolni in točni zapisi transakcij, ki se obračunajo v breme EKJS ali EKSRP;
the financial interests of the Community are properly protected as regards advances paid, guarantees obtained, intervention stocks and amounts to be collected.
ali so glede izplačanih predplačil, pridobljenih jamstev, intervencijskih zalog in zneskov, ki naj se izterjajo, finančni interesi Skupnosti pravilno zaščiteni.
The report shall be accompanied by:
Poročilo spremljajo:
information on the number and qualifications of staff undertaking the audit, the work done, the number of transactions examined, the level of materiality and confidence obtained, any weaknesses found and recommendations made for improvement and the operations of both the certification body and other audit bodies, internal and external to the paying agency, from which all or part of the certification body's assurance on the matters reported was gained;
informacije o številu in usposobljenosti osebja, ki opravlja revizijo, o opravljenem delu, o številu pregledanih transakcij, o ravni dosežene pomembnosti in zaupanja, o vseh ugotovljenih slabostih in priporočilih za izboljšanje ter o delu certifikacijskega organa in drugih revizijskih organov zunaj ali znotraj plačilnih agencij, ki zagotavljajo popolna ali delna zagotovila certifikacijskemu organu o zadevah, o katerih poročajo;
an opinion on the statement of assurance referred to in Article 8(1)(c)(iii) of Regulation (EC) No 1290/2005.
mnenje o izjavi o zanesljivosti iz člena 8(1)(c)(iii) Uredbe (ES) št. 1290/2005.
CLEARANCE OF ACCOUNTS
POTRDITEV OBRAČUNOV
Content of the annual accounts
Vsebina letnih računovodskih izkazov
The annual accounts referred to in Article 8(1)(c)(iii) of Regulation (EC) No 1290/2005 shall include:
Letni računovodski izkazi iz člena 8(1)(c)(iii) Uredbe (ES) št. 1290/2005 vključujejo:
the assigned revenues referred to in Article 34 of Regulation (EC) No 1290/2005;
namenske prejemke iz člena 34 Uredbe (ES) št. 1290/2005;
the expenditure of the EAGF, summarised by item and sub-item of the Community budget;
izdatke EKJS, povzete po postavkah in podpostavkah proračuna Skupnosti;
the expenditure of the EAFRD, by programme and measure;
izdatke EKSRP, po programu in ukrepu;
information regarding expenditure and assigned revenues or confirmation that the detail of each transaction is held on computer file at the disposal of the Commission;
informacije o izdatkih in namenskih prejemkih ali potrditev, da so podrobnosti o vseh transakcijah v računalniških datotekah, ki so na voljo Komisiji;
a table of differences by item and sub-item or, in the case of the EAFRD, by programme and measure, between the expenditure and the assigned revenues declared in the annual accounts and that declared for the same period in the documents referred to in Article 4(1)(c) of Commission Regulation (EC) No 883 of 21 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 1290/2005 as regards the keeping of accounts by the paying agencies, declarations of expenditure and revenue and the conditions for reimbursing expenditure under the EAGF and the EAFRD [5], as far as the EAGF is concerned and Article 16(2) of that Regulation as far as the EAFRD is concerned, accompagnied by an explanation for every difference;
tabelo razlik po postavkah in podpostavkah, v primeru EKSRP po programu in ukrepu, med izdatki in namenskimi prejemki, navedenimi v letnih računovodskih izkazih, in prijavljenimi izdatki za isto obdobje iz dokumentov iz člena 4(1)(c) Uredbe Komisije (ES) št. 883/2006 z dne 21. junija 2006 o določitvi podrobnih pravil za uporabo Uredbe Sveta (ES) št. 1290/2005 glede računovodstva s strani plačilnih agencij, izjav o izdatkih in prihodkih ter pogojev za povrnitev izdatkov v okviru EKJS in EKSRP [5] v zvezi z EKJS ter člena 16(2) navedene uredbe v zvezi z EKSRP, opremljeno z razlago za vsako razliko;
the table of the amounts to be recovered for the end of the exercise, following the model set out in Annex III;
tabelo zneskov, ki jih je treba izterjati na koncu izvajanja, po vzorcu iz Priloge III;
a summary of intervention operations and a statement of the quantity and location of stocks at the end of the financial year;
povzetek intervencijskih postopkov ter izjavo o količini in lokaciji zalog ob koncu proračunskega leta;
confirmation that the details of each movement of intervention storage is held on the paying agency's files.
potrditev, da so podrobnosti o vsakem premiku intervencijskih zalog v evidenci plačilnih agencij.
Transmission of information
Posredovanje informacij
For the purpose of the clearance of accounts pursuant to Article 30 of Regulation (EC) No 1290/2005, each Member State shall send to the Commission:
Za potrditev obračunov v skladu s členom 30 Uredbe (ES) št. 1290/2005 pošlje vsaka država članica Komisiji:
the items included in the annual accounts, as referred to in Article 6 of this Regulation;
postavke, vključene v letne računovodske izkaze iz člena 6 te uredbe;
the certificates and reports established by the certification body or bodies, as referred to in Article 5(3) and (4) of this Regulation;
potrdila in poročila, ki jih izda certifikacijski organ ali organi, kot je določeno v členu 5(3) in (4) te uredbe;
complete records of all the accounting information required for statistical and control purposes;
popolne evidence vseh računovodskih informacij, potrebnih za statistične in kontrolne namene;
the statement or statements of assurance as referred to in Article 3 of this Regulation.
izjavo ali izjave o zanesljivosti iz člena 3 te uredbe.
The documents and the accounting information referred to in paragraph 1 shall be sent to the Commission by 1 February at the latest of the year following the end of the financial year which it concerns.
Dokumenti in računovodske informacije iz odstavka 1 se pošljejo Komisiji najpozneje do 1. februarja v letu, ki sledi zaključku zadevnega proračunskega leta.
The documents referred to in points (a), (b) and (d) of that paragraph shall be sent in one copy together with an electronic copy in accordance with the format and under the conditions established by the Commission pursuant to Article 18 of Regulation (EC) No 883/2006.
Dokumenti iz točk (a), (b) in (d) navedenega odstavka se pošljejo v enem izvodu skupaj z izvodom v elektronski obliki, skladno z obliko in pod pogoji, ki jih določi Komisija v skladu s členom 18 Uredbe (ES) št. 883/2006.
At the request of the Commission or on the initiative of the Member State, further information concerning the clearance of accounts may be addressed to the Commission within a time period determined by the Commission, taking into account the amount of work required for providing that information.
Na zahtevo Komisije ali na pobudo države članice se lahko dodatne informacije v zvezi s potrditvijo obračunov pošljejo Komisiji do roka, ki ga določi Komisija ob upoštevanju obsega dela, potrebnega, da se zagotovijo te informacije.
In the absence of such information, the Commission may clear the accounts on the basis of the information in its possession.
Če takšnih informacij ni, lahko Komisija potrdi obračune na podlagi informacij, ki jih ima.
In duly justified cases, the Commission may accept a request for late submission of information, if that request is addressed to it before the deadline for submission concerned.
Komisija lahko sprejme zahtevo po odlogu pošiljanja informacij v upravičenih primerih, če je zahteva naslovljena nanjo pred skrajnim rokom za oddajo informacij.
If a Member State has accredited more than one paying agency, it shall also send to the Commission, by 15 February of the year following the end of the financial year which it concerns, a synthesis drawn up by the coordinating body which provides an overview of the statements of assurance referred to in Article 3 and the certificates referred to in Article 5(3).
Če je država članica akreditirala več kot eno plačilno agencijo, Komisiji do 15. februarja v letu, ki sledi zaključku zadevnega proračunskega leta, pošlje tudi sintezo, ki jo je pripravil usklajevalni organ ter ki vsebuje pregled izjav o zanesljivosti iz člena 3 in potrdil iz člena 5(3).
Form and content of the accounting information
Oblika in vsebina računovodskih informacij
The form and content of the accounting information referred to in Article 7(1)(c) and the way it is to be forwarded to the Commission shall be established in accordance with the procedure referred to in Article 41(2) of Regulation (EC) No 1290/2005.
Oblika in vsebina računovodskih informacij iz člena 7(1)(c) in način prenosa Komisiji se določi v skladu s postopkom iz člena 41(2) Uredbe (ES) št. 1290/2005.
The accounting information shall be used by the Commission for the sole purposes of:
Komisija uporabi računovodske informacije izključno za namene:
carrying out its functions in the context of the clearance of accounts pursuant to Regulation (EC) No 1290/2005;
izpolnjevanja svojih funkcij v smislu potrditve obračunov v skladu z Uredbo (ES) št. 1290/2005;
monitoring developments and providing forecasts in the agricultural sector.
spremljanja razvoja in pripravljanja napovedi na kmetijskem področju.
The European Court of Auditors and the European Anti-fraud Office (OLAF) shall have access to that information for the purpose of carrying out their functions.
Evropsko računsko sodišče in Evropski urad za boj proti goljufijam (OLAF) imata za namene izpolnjevanja svojih funkcij dostop do navedenih informacij.
Any personal data included in the accounting information collected shall only be processed for the purposes specified in paragraph 2.
Kakršni koli osebni podatki, vključeni v zbrane računovodske informacije, se uporabijo samo za namene, določene v odstavku 2.
In particular, if accounting information is used by the Commission for the purpose referred to in paragraph 2(b), the Commission shall make such data anonymous and process it in aggregated form only.
Zlasti če Komisija uporabi računovodske informacije za namen iz odstavka 2(b), Komisija naredi take podatke anonimne in jih obdela samo v zbirni obliki.
Any queries concerning the processing of their personal data shall be addressed by the persons concerned to the Commission as set out in Annex IV.
Zadevne osebe se za kakršno koli vprašanje v zvezi z obdelavo njihovih osebnih podatkov lahko obrnejo na Komisijo, kot je določeno v Prilogi IV.
The Commission shall ensure that the accounting information is kept confidential and secure.
Komisija zagotovi zaupnost in varnost računovodskih informacij.
Conservation of accounting information
Shranjevanje računovodskih informacij
The supporting documents regarding the expenditure financed and the assigned revenues to be collected by the EAGF shall be kept at the disposal of the Commission for at least three years following the year in which the Commission clears the accounts of the financial year concerned under Article 30 of Regulation (EC) No 1290/2005.
Dokazila o financiranih izdatkih in namenskih prejemkih, ki jih izterja EKJS so na voljo Komisiji najmanj tri leta, ki sledijo letu, v katerem Komisija potrdi obračune zadevnega proračunskega leta iz člena 30 Uredbe (ES) št. 1290/2005.
The supporting documents regarding the expenditure financed and the assigned revenues to be collected by the EAFRD shall be kept at the disposal of the Commission for at least three years following the year in which the final payment by the paying agency has taken place.
Dokazila o financiranih izdatkih in namenskih prejemkih, ki jih izterja EKSRP, so na voljo Komisiji najmanj tri leta po letu, v katerem se je opravilo končno izplačilo plačilne agencije.