natgillin/translations-raw huggingface dataset:
Any repayment to the Commission under Article 26(3) of Decision 2004/904/EC shall be made by the deadline set in the recovery order drawn up in accordance with Article 81 of the Implementing Rules of the Financial Regulation.
Katero koli plačilo Komisiji na podlagi člena 26(3) Odločbe 2004/904/ES se opravi v roku, določenem v nalogu za izterjavo, sestavljenem v skladu s členom 81 pravil za izvajanje finančne uredbe.
Any delay in effecting repayment shall give rise to interest on account of late payment, starting on the due date referred to in paragraph 1 and ending on the date of actual repayment.
Iz vsake zamude pri plačilu izhajajo zamudne obresti, ki se obračunajo od datuma iz odstavka 1 do datuma dejanskega vračila.
The applicable rate of interest shall be that referred to in Article 3(1) of this Decision.
Uporablja se obrestna mera, navedena v členu 3(1) te odločbe.
A financial correction under Article 26(2) of Decision 2004/904/EC shall not prejudice the Member State’s obligation to pursue recoveries under Article 25(2) of Decision 2004/904/EC and Article 2(1) of this Decision and to recover State aid under Article 14 of Regulation (EC) No 659/1999.
Finančni popravek na podlagi člena 26(2) Odločbe 2004/904/ES ne posega v obveznost države članice, da si prizadeva za vračila na podlagi člena 25(2) Odločbe 2004/904/ES in člena 2(1) te odločbe ter da izterja državno pomoč po členu 14 Uredbe (ES) št. 659/1999.
Member States may apply national rules on financial corrections that are more rigorous than those prescribed here.
Države članice lahko uporabljajo nacionalne predpise o finančnih popravkih, ki so strožji od tukaj predpisanih.
OJ L 357, 31.12.2002, p. 1. Regulation as last amended by Regulation (EC, Euratom) No 1261/2005 (OJ L 201, 2.8.2005, p. 3).
UL L 357, 31.12.2002, str. 1, Uredba, kakor je bila nazadnje spremenjena z Uredbo (ES, Euratom) št. 1261/2005 (UL L 201, 2.8.2005, str. 3).
GUIDELINES ON THE PRINCIPLES, CRITERIA AND INDICATIVE SCALES TO BE APPLIED BY COMMISSION DEPARTMENTS IN DETERMINING FINANCIAL CORRECTIONS UNDER ARTICLES 25 AND 26 OF COUNCIL DECISION 2004/904/EC
SMERNICE O NAČELIH, MERILIH IN OKVIRNIH LESTVICAH, KI NAJ JIH UPORABLJAJO SLUŽBE KOMISIJE PRI POLOČANJU FINANčNIH POPRAVKOV NA PODLAGI ČLENOV 25 IN 26 ODLOČBE SVETA 2004/904/ES
The purpose of financial corrections is to restore a situation where 100 % of the expenditure declared for co-financing from the Fund is in line with the applicable national and Community rules and regulations.
Namen finančnih popravkov je ponovna vzpostavitev stanja, ko je 100 % izdatkov, navedenih za sofinanciranje iz sklada, usklajenih z veljavnimi pravili in predpisi države in Skupnosti.
This allows the establishment of a number of key principles for the Commission departments to apply in determining financial corrections:
To omogoča vzpostavitev številnih ključnih načel, ki jih službe Komisije uporabljajo pri določanju finančnih popravkov:
Irregularity is defined in Article 1(2) of Regulation (EC) No 2988/95 [1].
Nepravilnost je opredeljena v členu 1(2) Uredbe (ES) št. 2988/95 [1].
Irregularities can be one-off or systemic;
Nepravilnosti so lahko enkratne ali sistemske.
A systemic irregularity is a recurrent error due to serious failings in management and control systems designed to ensure correct accounting and compliance with the rules and regulations in force.
Sistemska nepravilnost je ponavljajoča napaka zaradi resnih pomanjkljivosti v sistemih za upravljanje in nadzor, namenjenih za zagotavljanje pravilnega računovodstva in skladnosti z veljavnimi pravili in predpisi.
If the applicable rules and regulations are respected, and all reasonable measures are taken to prevent, detect and correct fraud and irregularity, no financial corrections will be required.
Če se spoštujejo vsa veljavna pravila in predpisi in se sprejmejo vsi razumni ukrepi, da bi preprečili, odkrili in odpravili goljufije in nepravilnosti, niso potrebni nobeni finančni popravki.
If the applicable rules and regulations are respected, but the management and control systems need to be improved, pertinent recommendations should be made to the Member State, but no financial corrections need be envisaged.
Če se veljavna pravila in predpisi spoštujejo, vendar je treba izboljšati sisteme za upravljanje in nadzor, je treba državi članici dati ustrezna priporočila, vendar ni treba predvideti nobenih finančnih popravkov.
Where only errors relating to sums of less than 4000 euro are found, the Member State should be urged to correct the errors without opening financial correction proceedings under Article 25(2) of Council Decision 2004/904/EC.
Kadar so ugotovljene zgolj napake, ki se nanašajo na vsote, manjše od 4000 EUR, se državo članico opomni, naj odpravi napake brez uvedbe postopka finančnih popravkov na podlagi člena 25(2) Odločbe Sveta 2004/904/ES.
If there are serious failings in the management or control systems which could lead to systemic irregularities, in particular failures to respect the applicable rules and regulations, financial corrections should always be made.
Če imajo sistemi za upravljanje ali nadzor resne pomanjkljivosti, ki bi lahko vodile v sistemske nepravilnosti, zlasti pomanjkljivosti v zvezi z veljavnimi pravili in predpisi, se vedno naredijo finančni popravki.
The amount of the financial correction will be assessed wherever possible on the basis of individual files and be equal to the amount of expenditure wrongly charged to the Fund in the cases concerned.
Znesek finančnega popravka se oceni, vedno kadar je to mogoče, na podlagi posameznih dokumentov in je enak znesku izdatka, ki je bil v zadevnih primerih napačno zaračunan skladu.
Specifically quantified corrections for each individual project concerned are not always possible or practicable, however, or it may be disproportionate to cancel the entire expenditure in question.
Določitev natančnega obsega popravkov za vsak posamezen projekt ni vedno mogoča ali izvedljiva, ali pa bi bil preklic celotnega zadevnega izdatka nesorazmeren.
In such cases, the Commission has to determine corrections on the basis of extrapolation or at flat-rates.
V takih primerih mora Komisija določiti popravke na podlagi ekstrapolacije ali pavšalnih stopenj.
Where there is evidence that individual quantifiable irregularities of the same type have occurred in a great number of other operations, or throughout a measure or programme, but it is not cost-effective to determine the irregular expenditure for each project individually, the financial correction may be based on extrapolation.
Kadar obstaja dokaz, da se posamezne količinsko določljive nepravilnosti iste vrste pojavljajo pri večjem številu drugih dejavnosti ali skozi ves ukrep ali program, vendar ne bi bilo stroškovno učinkovito, da bi določali nepravilen izdatek za vsak projekt posamično, lahko finančni popravek temelji na ekstrapolaciji.
Extrapolation can be used only where a homogeneous population or subset of projects sharing similar characteristics can be identified and shown to have been affected by the deficiency.
Ekstrapolacija se lahko uporabi le, kadar je mogoče določiti homogeno populacijo ali podskupino projektov podobnih značilnosti in prikazati, da je nanjo vplivala pomanjkljivost.
In this case, the results of a thorough examination of a representative sample of the individual files concerned selected at random are extrapolated to all the files making up the population identified, in accordance with generally accepted auditing standards.
V tem primeru se rezultati temeljite preiskave značilnega vzorca posameznih naključno izbranih zadevnih dokumentov ekstrapolirajo na vse dokumente, ki tvorijo ugotovljeno populacijo, v skladu s splošno sprejetimi revizijskimi standardi.
In the case of individual breaches or systemic irregularities whose financial impact is not precisely quantifiable because it is subject to too many variables or is diffuse in its effects, such as those resulting from a failure to undertake checks effectively in order to prevent or detect the irregularity or to comply with a condition of the assistance or a Community rule, but where it would be disproportionate to refuse all the assistance concerned, flat rates should be applied.
V primeru posameznih kršitev ali sistemskih nepravilnosti, katerih finančni vpliv ni natančno določljiv, ker nanj vpliva preveč spremenljivk ali se njegovi učinki razpršijo, tako kakor tisti, ki so posledica nezmožnosti učinkovite izvedbe pregledov, ki naj bi preprečili ali odkrili nepravilnost ali izpolnili pogoj pomoči ali pravila Skupnosti, vendar bi bilo nesorazmerno zavrniti celotno zadevno pomoč, se uporabijo pavšalne stopnje.
Flat rate corrections are determined in accordance with the seriousness of the deficiency in the management and control system or the individual breach and the financial implications of the irregularity.
Pavšalni popravki se določijo v skladu z resnostjo pomanjkljivosti sistema za upravljanje in nadzor ali posamezne kršitve in finančnimi posledicami nepravilnosti.
A list of what the Commission considers to be key and ancillary elements of systems for the purpose of assessing the seriousness of deficiencies is given in section 2.2 and an indicative scale of flat rates for corrections in section 2.3.
Seznam elementov sistema, ki jih Komisija šteje za ključne in pomožne za namen ocenjevanja resnosti pomanjkljivosti, je podan v oddelku 2.2, okvirna lestvica pavšalnih stopenj za popravke pa v oddelku 2.3.
Flat-rate corrections are applied to all expenditure under the measure or measures concerned unless the deficiencies were limited to certain areas of expenditure (individual projects or types of project), in which case they are applied to those areas of expenditure only.
Pavšalni popravki se uporabljajo za vse izdatke na podlagi zadevnega ukrepa ali ukrepov, razen če so pomanjkljivosti omejene na nekatera področja izdatkov (posamezni projekti ali vrste projektov) in v tem primeru se uporabljajo le za tista področja izdatkov.
The same expenditure will not normally be subject to more than one correction.
Za isti izdatek se navadno ne uporabi več kakor en popravek.
In areas where there is a margin for discretion in evaluating the gravity of the infringement, as in cases of disregard of environmental conditions, corrections shall be subject to the following conditions: a significant failure to respect the rules and a clearly identifiable link with the action receiving Community funding.
Na področjih, kjer obstaja meja za previdnost pri ocenjevanju teže kršitve, kakor v primerih neupoštevanja okoljskih pogojev, se pri popravkih upoštevajo naslednji pogoji: znatna opustitev spoštovanja pravil in jasno prepoznavna povezava z aktivnostjo, ki prejema sredstva Skupnosti.
Irrespective of the kind of corrections proposed by the Commission, the Member State is always given the opportunity to demonstrate that the real loss or risk to the Fund and the extent or gravity of the irregularity was less than that assessed by the Commission services.
Ne glede na vrsto popravkov, ki jih predlaga Komisija, ima država članica vedno možnost dokazati, da so bili dejanska izguba ali tveganje za sklad in obseg ali teža nepravilnosti manjši, kakor so jih ocenile službe Komisije.
The procedure and time-limits are set out in Article 13(4) to (6) of this Decision.
Postopek in roki so določeni v členih 13(4) do (6) te odločbe.
Unlike the case with corrections made by the Member State under Article 25 (2) of Decision 2004/904/EC, financial corrections decided by the Commission under Article 26(3) always involve a net reduction to the Community funding committed to the programme concerned.
V nasprotju s popravki, ki jih naredi država članica na podlagi člena 25(2) Odločbe 2004/904/ES, finančni popravki, ki jih določi Komisija na podlagi člena 26(3), vedno vključujejo čisto zmanjšanje financiranja Skupnosti, prevzetega za zadevni program.
Where the Member State's audit system — Court of Auditors, internal or external audits — has detected the irregularities and the Member State takes appropriate corrective action under Article 25(2) of Decision 2004/904/EC within a reasonable period of time, no financial corrections can be imposed by the Commission under Article 26(2) of Decision 2004/904/EC and the Member State is free to re-use the funds.
Kadar revizijski sistem države članice – Računsko sodišče, notranji ali zunanji revizorji – odkrijejo nepravilnosti in država članica v razumnem roku sprejme ustrezne korektivne ukrepe na podlagi člena 25(2) Odločbe 2004/904/ES, Komisija ne more naložiti nobenih finančnih popravkov na podlagi člena 26(2) Odločbe 2004/904/ES in lahko država članica sredstva ponovno uporabi.
In other cases the Commission may make corrections on the basis of the findings of national audit bodies, as where an EU audit body establishes the irregularity.
V drugih primerih lahko Komisija naredi popravke na podlagi ugotovitev nacionalnih revizijskih organov, ko revizijski organ EU ugotovi nepravilnost.
When the Commission bases its position on the facts established and fully documented by other EU audit bodies, it will form its own conclusions regarding their financial consequences, after examining any replies from the Member State.
Kadar Komisija opre svoje stališče na dejstva, ki jih ugotovijo in popolno dokumentirajo drugi revizijski organi EU, oblikuje svoje sklepe glede na finančne posledice po proučitvi morebitnih odgovorov države članice.
CRITERIA AND SCALES FOR FLAT-RATE CORRECTIONS
MERILA IN LESTVICE ZA PAVŠALNE POPRAVKE
As noted in paragraph 1(c) above, flat-rate corrections may be envisaged when the information resulting from the enquiry does not permit the financial impact of an individual case or several cases of irregularities to be evaluated precisely by statistical means, or by reference to other verifiable data, but does lead to the conclusion that the Member State has failed to carry out adequate verification of the eligibility of claims paid.
Kot je bilo omenjeno v odstavku 1(c) zgoraj, se lahko pavšalni popravki predvidijo, kadar informacije, ki izhajajo iz poizvedovanja, ne omogočajo, da bi natančno ocenili finančni vpliv posameznega primera ali več primerov nepravilnosti s statističnimi sredstvi ali s sklicevanjem na druge preverljive podatke, temveč vodijo v ugotovitev, da država članica ni izvedla ustreznega preverjanja upravičenosti plačanih zahtevkov.
Flat-rate corrections should be considered when the Commission finds a failure to adequately effect any control which is explicitly required by a regulation, or implicitly required in order to respect an explicit rule (the limiting of aid to a certain type of project, for example), and whose absence could lead to systemic irregularity.
Pavšalni popravki pridejo v poštev, kadar Komisija ne more ustrezno uveljaviti nadzora, ki se izrecno zahteva s predpisi ali je implicitno potreben zaradi spoštovanja izrecnega pravila (na primer omejitev pomoči na določeno vrsto projekta), njegova odsotnost pa bi lahko povzročila sistemsko nepravilnost.
They should also be considered where the Commission finds serious deficiencies in management and control systems resulting in large-scale breaches of applicable rules and regulations, or where it detects individual breaches.
O pavšalnih popravkih je treba razmisliti tudi, kadar Komisija ugotovi resne pomanjkljivosti v sistemih za upravljanje in nadzor, ki so posledica obsežnih kršitev veljavnih pravil in predpisov ali kadar odkrije posamezne kršitve.
Flat-rate corrections can also be appropriate when the Member States' own control departments discover such irregularities but the Member State fails to take appropriate corrective action within a reasonable period of time.
Pavšalni popravki so lahko primerni tudi, kadar države članice z lastnimi nadzornimi službami odkrijejo take nepravilnosti, vendar država članica ne uspe v razumnem času sprejeti ustreznega korektivnega ukrepa.
In determining whether a flat-rate financial correction should result and, if so, at what rate, the general consideration shall be the assessment of the degree of risk of loss to which Community funds were exposed as a consequence of the control deficiency.
Pri odločanju, ali naj sledi pavšalni finančni popravek in če, po kakšni stopnji, se navadno upošteva ocena stopnje tveganja izgube, ki so ji skladi Skupnosti izpostavljeni zaradi pomanjkljivega nadzora.
Thus the correction should be in compliance with the principle of proportionality.
Tako naj bi bil popravek v skladu z načelom sorazmernosti.
The specific elements to be taken into account should include the following:
Posebne sestavine, ki jih je treba upoštevati, so:
whether the irregularity is related to an individual case, multiple cases or all cases;
ali se nepravilnost nanaša na posamezen primer, večkratne primere ali vse primere;
whether the deficiency relates to the effectiveness of the management and control system generally, or to the effectiveness of a particular element of the system, i.e. the operation of particular functions necessary to ensure the legality, regularity and eligibility of expenditure declared for co-financing from the Fund under the applicable national and Community rules (see section 2.2 below);
ali se pomanjkljivost nanaša na učinkovitost sistema za upravljanje in nadzor na splošno ali na učinkovitost določene sestavine sistema, to je na delovanje določenih funkcij, ki so potrebne za zagotavljanje zakonitosti, pravilnosti in upravičenosti izdatkov, navedenih za sofinanciranje iz sklada po veljavnih pravilih države in Skupnosti (glej oddelek 2.2 spodaj);
the importance of the deficiency within the totality of the administrative, physical and other controls foreseen;
pomembnost pomanjkljivosti v celotnem predvidenem upravnem, fizičnem in drugem nadzoru;
the vulnerability to fraud of the measures, having regard particularly to the economic incentive.
ranljivost za goljufanje ukrepov, zlasti ob upoštevanju gospodarske spodbude.
Classification of elements of management and control systems for the purpose of applying flat-rates of financial corrections for system deficiencies or individual breaches
Razvrščanje sestavin sistemov za upravljanje in nadzor za namen uporabe pavšalnih stopenj finančnih popravkov za sistemske pomanjkljivosti ali posamezne kršitve
Management and control systems for the Fund consist of various elements or functions of greater or lesser importance for ensuring the legality, regularity and eligibility of expenditure declared for co-financing.
Sistemi za upravljanje in nadzor sklada so sestavljeni iz različnih sestavin ali funkcij večje ali manjše pomembnosti za zagotavljanje zakonitosti, pravilnosti in upravičenosti izdatkov, navedenih za sofinanciranje.
For the purpose of assessing flat-rate corrections for deficiencies in such systems or individual cases of irregularity, it is useful to classify the functions of management and control systems into key and ancillary elements.
Za namen ocenjevanja pavšalne stopnje popravkov pomanjkljivosti v takih sistemih ali posameznih primerih nepravilnosti je uporabno razvrstiti funkcije sistemov za upravljanje in nadzor v ključne in pomožne sestavine.
Key elements are those designed and essential to ensure the legality and regularity and indeed the substance of projects supported by the Fund, ancillary elements those that contribute to the quality of a management and control system and help ensure that the system keeps performing well in relation to its key functions.
Ključne sestavine so tiste, ki so namenjene in bistvene za zagotavljanje zakonitosti in pravilnosti in so resnično bistvo projektov, ki jih podpira sklad, pomožne sestavine pa tiste, ki prispevajo h kakovosti sistema za upravljanje in nadzor ter pomagajo zagotavljati, da sistem deluje dobro glede na svoje ključne funkcije.
The list below contains the majority of elements of good management and control systems and good audit practice.
Spodnji seznam vsebuje glavnino sestavin dobrih sistemov za upravljanje in nadzor ter dobre revizijske prakse.
The seriousness of deficiencies and individual breaches varies considerably, and cases will therefore be assessed by the Commission, having regard, in particular, to section 2.4 below.
Resnost pomanjkljivosti in posameznih kršitev se znatno razlikuje in zato bo Komisija primere ocenjevala predvsem ob upoštevanju oddelka 2.4 spodaj.
Key elements for ensuring eligibility for co-financing
Ključne sestavine za zagotavljanje upravičenosti do sofinanciranja
Provision and application of procedures for grant applications, appraisal of applications, selection of projects for funding and selection of contractors/suppliers, appropriate publication of calls for grant applications according to the procedures for the programme concerned:
Zagotavljanje in uporaba postopkov za vloge za nepovratna sredstva, ocena vlog, izbira projektov za financiranje in izbira pogodbenikov/dobaviteljev, ustrezna objava razpisov za vloge za nepovratna sredstva v skladu s postopki za zadevni program:
compliance, where applicable, with rules on publicity, equality of opportunity and public procurement, and with Treaty rules and principles of equality of treatment and non-discrimination where EC public procurement directives are not applicable;
skladnost, kadar je primerno, s pravili o obveščanju javnosti, o enakih možnostih in javnih naročilih ter s pravili Pogodbe in načeli enakosti obravnave in nediskriminacije, kadar se ne uporabljajo direktive ES o javnih naročilih;
appraisal of grant applications in accordance with programme criteria and procedures, including compliance with rules on environmental impact assessment, equality of opportunity legislation and policies;
ocena vlog za nepovratna sredstva v skladu s programskimi merili in postopki, vključno s skladnostjo s pravili o presoji vpliva na okolje, zakonodajo in politiko enakih možnosti;
selection of projects for funding:
izbira projektov za financiranje:
projects selected correspond to objectives and published criteria of programme,
izbrani projekti ustrezajo ciljem in objavljenim merilom programa;
reasons for acceptance or rejection of applications are clearly set out,
razlogi za sprejetje ali zavrnitev vlog so jasno določeni;
observance of State aid rules,
upoštevanje pravil državne pomoči;
observance of eligibility rules,
upoštevanje pravil upravičenosti;
inclusion of terms and conditions of funding in approval decision.
vključitev pogojev financiranja v sklep o odobritvi.
Adequate verification of delivery of co-financed products and services and of eligibility of expenditure charged to programme by the responsible authority designated under Article 13 of Decision 2004/904/EC and the intermediary organisations between the grant recipient and the responsible authority:
Ustrezno preverjanje dobave sofinanciranih proizvodov in storitev ter upravičenosti izdatkov, zaračunanih programu s strani odgovornega organa, imenovanega na podlagi člena 13 Odločbe 2004/904/ES, in posredniških organizacij med prejemnikom nepovratnih sredstev in odgovornim organom:
verification of the reality of ‘deliverables’ (services, works, supplies, etc.) against plans, invoices, acceptance documents, experts' reports, etc., and, where appropriate, on the spot;
preverjanje resničnosti „predmeta dobave“ (storitev, del, zalog itd.) glede na načrte, račune, prevzemne listine, strokovna poročila ipd. in po potrebi na kraju samem;
verification of observance of conditions of grant approval;
preverjanje upoštevanja pogojev za odobritev nepovratnih sredstev;
verification of the eligibility of expenditure for which a claim is made;
preverjanje upravičenosti izdatkov, za katere je bil dan zahtevek;
adequate follow-up of all outstanding questions before acceptance of claim;
ustrezno spremljanje vseh nerešenih vprašanj pred sprejetjem zahtevka;
maintenance of an adequate and reliable accounting system;
vzdrževanje ustreznega in zanesljivega računovodskega sistema;
maintenance of the audit trail at all levels from grant recipient up through the system;
vzdrževanje revizijske sledi na vseh ravneh od prejemnika nepovratnih sredstev navzgor po sistemu;