natgillin/translations-raw huggingface dataset:
In order to obtain a high level of assurance, that is, a reduced audit risk, the audit authority shall combine the results of system audits and audits of operations.
Revizijski organ naj zato, da pridobi visoko raven zanesljivosti, to je zmanjšano tveganje revizije, kombinira rezultate revizij sistema in revizij operacij.
The audit authority first evaluates the reliability of the systems (high, average or low), taking into account the results of the system audits, so as to determine the technical parameters of the sampling, in particular the confidence level and the expected error rate.
Revizijski organ najprej ovrednoti zanesljivost sistemov (visoka, povprečna ali nizka) in pri tem upošteva rezultate revizij sistemov, da določi tehnične parametre vzorčenja, zlasti stopnjo zaupanja in pričakovano stopnjo napak.
Member States may also use the results of the report on the compliance assessment under Article 71(2) of Regulation (EC) No 1198/2006.
Države članice naj uporabijo tudi rezultate poročila o oceni skladnosti na podlagi člena 71(2) Uredbe (ES) št. 1198/2006.
The combined level of assurance obtained from the system audits and the audits of operations must be high.
Kombinirana raven zanesljivosti, pridobljena na podlagi revizij sistema in revizij operacij, naj bo visoka.
The confidence level used for sampling operations must not be less than 60 % with a maximum materiality level of 2 %.
Stopnja zaupanja, ki se uporablja za vzorčenje operacij, naj ne bo nižja od 60 % in najvišja raven pomembnosti naj bo 2 %.
For a system evaluated as having low reliability, the confidence level used for sampling operations must not be below 90 %.
Za sistem, za katerega se oceni nizka zanesljivost, naj stopnja zaupanja, ki se uporablja za vzorčenje operacij, ne bo nižja od 90 %.
The audit authority shall describe in the annual control report the way assurance has been obtained.
Revizijski organ naj v letnem nadzornem poročilu opiše način pridobivanja zanesljivosti.
The reliability of management and control systems shall be determined using criteria established by the audit authority for systems audits, including a quantified assessment of all key elements of the systems and encompassing the main authorities and intermediate bodies participating in the management and control of the operational programme.
Zanesljivost sistema upravljanja in nadzora se določi z merili, ki jih za revizije sistemov oblikuje revizijski organ, vključno s količinsko opredeljeno oceno vseh ključnih elementov sistema, vključujoč glavne organe in posredniška telesa, ki sodelujejo v upravljanju in nadzoru operativnega programa.
A record of the assessments carried out shall be kept in the audit file.
V revizijskem spisu naj bo zapisnik o opravljenih ocenah.
MODEL AUDIT STRATEGY AS PROVIDED FOR IN ARTICLE 61(1)(C) OF REGULATION (EC) No 1198/2006
VZOREC REVIZIJSKE STRATEGIJE IZ ČLENA 61(1)(C) UREDBE (ES) št. 1198/2006
Identification of the audit authority responsible for drawing up the audit strategy and of any other bodies which have contributed.
Identifikacija revizijskega organa, ki je odgovoren za pripravo revizijske strategije in drugih teles, ki so sodelovala.
Explanation of the procedure followed for drawing up the audit strategy.
Obrazložitev postopka za sestavo revizijske strategije.
Specification of the overall objectives of the audit strategy.
Podroben opis skupnih ciljev revizijske strategije.
Explanation of the functions and responsibility of the audit authority and other bodies carrying out audits under its responsibility.
Obrazložitev nalog in pristojnosti revizijskega organa in drugih teles, ki izvajajo revizije pod njegovo pristojnostjo.
Indication of the independence of the audit authority from the managing authority and certifying authority.
Navedba neodvisnosti revizijskega organa od organa za upravljanje in organa za potrjevanje.
Confirmation by the audit authority that the bodies that carry out the audits pursuant to Article 61(3) of Regulation (EC) No 1198/2006 have the requisite functional independence.
Potrdilo revizijskega organa, da so telesa, ki izvajajo revizije na podlagi člena 61(3) Uredbe (ES) št. 1198/2006 ustrezno funkcionalno neodvisna.
Indication of any national regulatory framework that affects the audit authority, and its functions.
Navedba nacionalnega regulativnega okvira, ki vpliva na revizijski organ, in njegove naloge.
Indication of the period covered by the strategy.
Navedba obdobja, ki ga strategija zajema.
Indicate the audit methodology to be followed taking account of internationally accepted audit standards (including but not limited to, INTOSAI, IFAC and IIA), audit manuals and any other specific documents.
Navedite revizijsko metodiko, ki bo uporabljena in upoštevajte mednarodno sprejete revizijske standarde (vključno vendar ne omejeno na INTOSAI, MZRS (Mednarodno združenje računovodskih strokovnjakov) in IIA), revizijske priročnike in druge posebne dokumente.
Materiality thresholds for planning purposes and for reporting deficiencies.
Pragi pomembnosti za namene načrtovanja in za poročanje pomanjkljivosti.
Indication of the types of audits to be carried out (system audits, audits of operations).
Navedba vrst revizij, ki se bodo izvajale (revizije sistema, revizije operacij).
Specification of the body or bodies responsible for the audit work;
Navedba telesa ali teles, pristojnih za revizijsko delo;
Specification of the bodies to be audited;
Navedba teles, ki bodo revidirana;
Indication of any horizontal issues to be covered by the system audits, such as public procurement, state aid, environmental requirements, equal opportunities and IT systems.
Navedba horizontalnih zadev, ki bodo zajete v revizije sistema, kot so javna naročila, državna pomoč, okoljske zahteve, enake možnosti in informacijski sistemi.
specification of the responsible body or bodies responsible for the audit work;
navedba telesa ali teles, pristojnih za revizijsko delo;
specification of the criteria for determining the assurance level gained from system audits and reference to the documentation used for applying the sampling methodology set out in Article 43;
navedba meril za določanje stopnje zanesljivosti, ki se pridobi na podlagi revizij sistema in sklicevanje na dokumentacijo za uporabo metodologije vzorčenja, določeno v členu 43;
specification of the procedure for determining steps to be taken where material errors are detected.
navedba postopka za določanje ukrepov, ki so potrebni, kadar se odkrijejo bistvene napake.
Indication and justification of the priorities and audit objectives established for the whole programming period.
Navedba in utemeljitev prednostnih nalog in ciljev revizije, ki so določeni za celo programsko obdobje.
Explanation of the linkage of the risk assessment results to the audit work planned.
Obrazložitev povezave rezultatov ocene tveganja z načrtovanim revizijskim delom.
An indicative audit schedule of audit assignments for the forthcoming year provided in a table format.
Okvirni razpored revizijskih nalog za naslednje leto v obliki preglednice.
Indication of the procedures followed, including the extent to which the results of previous audits of the bodies and systems have been taken into account (such as audits from the 2000 to 2006 period, audit work for the compliance assessment).
Navedba postopkov, vključno s tem, koliko so upoštevani rezultati prejšnjih revizij teles in sistemov (kot revizije za obdobje 2000–2006, revizije za oceno skladnosti).
Indication of the managing authority, certifying authority and intermediate bodies covered.
Navedba zajetega organa za upravljanje, organa za potrjevanje in posredniških teles.
Indication of the risk factors taken into account, including any horizontal issues identified as risk areas.
Navedba upoštevanih dejavnikov tveganja, vključno s horizontalnimi zadevami, opredeljenimi kot območja tveganja.
Indication of the results through identification and prioritisation of the key bodies, processes, controls and priority axes to audit.
Navedba rezultatov prek opredelitve in določanja prednosti ključnih teles, postopkov, nadzora in prednostnih osi, ki bodo revidirana.
RELIANCE ON THE WORK OF OTHERS
OPIRANJE NA DELO DRUGIH
Indication of the extent to which certain components are audited by other auditors and the extent of potential reliance on such work.
Navedba, koliko nekatere sestavne dele revidirajo drugi revizorji in obseg možnega opiranja na tako delo.
Explanation of how the audit authority will ensure the quality of the work carried out by the other bodies, taking account of internationally accepted auditing standards.
Obrazložitev, kako bo revizijski organ ob upoštevanju mednarodnih revizijskih standardov zagotovil kakovost dela, ki ga opravljajo druga telesa.
Indication of planned resources to be allocated, at least for the forthcoming year.
Navedba načrtovanih virov, ki bodo dodeljena, vsaj za naslednje leto.
Indication of internal procedures for reporting, such as provisional and final audit reports, and of the right of the body audited to be heard and to provide an explanation before a final position is taken.
Navedba notranjih postopkov za poročanje, kot so začasna in končna revizijska poročila, ter pravico telesa, ki je bilo revidirano, da je pred sprejetjem dokončnega stališča zaslišano in da posreduje obrazložitev.
MODEL ANNUAL CONTROL REPORT AND OPINION
VZOREC LETNEGA NADZORNEGA POROČILA IN MNENJA
Model annual control report under Article 61(1)(e)(i) of Regulation (EC) No 1198/2006 and Article 44(2) of the present Regulation
Vzorec letnega nadzornega poročila na podlagi člena 61(1)(e)(i) Uredbe (ES) št. 1198/2006 in člena 44(2) te uredbe
Indication of the responsible audit authority and other bodies that have been involved in preparing the report.
Navedba odgovornega revizijskega organa in teles, ki so bila vključena v pripravo poročila.
Indication of the 12-month (reference) period from which the random sample was drawn.
Navedba dvanajstmesečnega (referenčnega) obdobja, v katerem je bil odvzet naključni vzorec.
Identification of the operational programme covered by the report (CCI number) and of its managing and certifying authority.
Navedba operativnega programa, ki je zajet v poročilu (številka CCI) in njegov organ za upravljanje in organ za potrjevanje.
Description of the steps taken to prepare the report.
Opis ukrepanja pri pripravi poročila.
Indication of any significant changes in the management and control systems notified to the audit authority as compared with the description provided under Article 71(1) of Regulation (EC) No 1198/2006 and of the dates from which the changes apply.
Navedba pomembnih sprememb sistemov upravljanja in nadzora, priglašenih revizijskemu organu, v primerjavi z opisom, predvidenim na podlagi člena 71(1) Uredbe (ES) št. 1198/2006 in datumi, od katerih se spremembe uporabljajo
Indication of any changes that have been made to the audit strategy or are proposed, and of the reasons behind them.
Navedba izvedenih ali predlaganih sprememb revizijske strategije in razlogi zanje.
Indication of the bodies that have carried out systems audits, including the audit authority itself.
Navedba teles, ki so izvedla revizije sistemov, vključno z revizijskim organom samim. Zbirni seznam opravljenih revizij: revidirana telesa in leto revizije.
Summary list of the audits carried out (bodies audited).
Zbirni seznam opravljenih revizij (revidirana telesa).
Description of the basis for selection of the audits in the context of the audit strategy.
Opis podlage za izbor revizij v okviru revizijske strategije.
Description of the principal findings and conclusions drawn from the audit work for the management and control systems, and their functioning, including the sufficiency of management checks, certification procedures and the audit trail, adequate separation of functions and compliance with Community requirements and policies.
Opis glavnih ugotovitev in zaključkov, pripravljenih na podlagi revizijskega dela za sisteme upravljanja in nadzora, ter njihovega delovanja, vključno z zadostnostjo preverjanj upravljanja, certifikacijskih postopkov in revizijsko sledjo, ustrezno ločevanje nalog in skladnost z zahtevami in politikami Skupnosti.
Indication of whether any problems identified were considered to be of a systemic character, and the measures taken, including a quantification of the irregular expenditure and any related financial corrections.
Navedba ali so odkrite težave sistemske narave ter sprejetih ukrepov, vključno s količinsko opredelitvijo nepravilnih izdatkov in z njimi povezanih finančnih popravkov.
AUDITS OF SAMPLE OF OPERATIONS
REVIZIJE VZORCA OPERACIJ
Indication of the bodies that have carried out the sample audits, including the audit authority.
Navedba teles, ki so izvedla vzorčne revizije, vključno z revizijskim organom.
Description of the basis for the selection of the sample(s).
Opis podlage za izbor vzorca (vzorcev).
Indication of the materiality level and, in the case of statistical sampling, the confidence level applied and the interval, if applicable.
Navedba ravni pomembnosti in, v primeru statističnega vzorčenja, uporabljene stopnje zaupanja in interval, če je primerno.
Summary table (see point 9) indicating the eligible expenditure declared to the Commission during the calendar (reference) year (ending in the audit period), the amount of expenditure audited, and the percentage of expenditure audited in relation to total eligible expenditure declared to the Commission (both for the last calendar year and cumulatively).
Zbirni seznam (glej točko 9 spodaj), v katerem so navedeni upravičeni izdatki, prijavljeni Komisiji v koledarskem (referenčnem) letu (ki se konča v obdobju revizije), znesek revidiranih izdatkov, odstotek revidiranih izdatkov glede na skupne upravičene izdatke, prijavljene Komisiji (za zadnje koledarsko leto in kumulativno).
Information relating to the random sample must be distinguished from that related to other samples.
Informacije, ki se nanašajo na naključni vzorec, morajo biti ločene od informacij, ki se nanašajo na druge vzorce.
Description of the principal results of the audits, indicating in particular the amount of irregular expenditure and the error rate resulting from the random sample audited.
Opis glavnih rezultatov revizij, z navedbo zlasti zneska nepravilnih izdatkov in stopnje napak, ki izhajajo iz naključnega vzorca, ki je bil revidiran.
Indication of the conclusions drawn from the results of the audits with regard to the effectiveness of the management and control system.
Navedba zaključkov, pripravljenih na podlagi rezultatov revizije glede učinkovitosti sistema upravljanja in nadzora.
Information on the follow-up of irregularities including revision of previously reported error rates.
Informacije o nadaljnjem ukrepanju glede nepravilnosti, vključno s spremembo prej sporočenih stopenj napak.
Indication of whether any problems identified were considered to be systemic in nature, and the measures taken, including a quantification of the irregular expenditure and any related financial corrections.
Navedba ali so odkrite težave sistemske narave ter sprejetih ukrepov, vključno s količinsko opredelitvijo nepravilnih izdatkov in z njimi povezanih finančnih popravkov.
COORDINATION BETWEEN AUDIT BODIES AND SUPERVISION WORK OF THE AUDIT AUTHORITY
USKLAJEVANJE MED REVIZIJSKIMI TELESI IN NADZORNIM DELOM REVIZIJSKEGA ORGANA
Description of the procedure for supervision applied by the audit authority to other bodies carrying out the audits pursuant to Article 61(3) of Regulation (EC) No 1198/2006 (if applicable).
Opis postopka za nadzor, ki ga revizijski organ uporablja za druga telesa, ki opravljajo revizijo na podlagi člena 61(3) Uredbe (ES) št. 1198/2006 (če je primerno).
FOLLOW-UP OF PREVIOUS YEARS’ AUDIT ACTIVITY
NADALJNJE UKREPANJE GLEDE REVIZIJSKE DEJAVNOSTI V PREJŠNJIH LETIH
Information on the follow-up of outstanding audit recommendations and on the follow up of systems audits and audits of operations from earlier years.
Informacije o nadaljnjem ukrepanju glede odprtih priporočil glede revizije in nadaljnje ukrepanje glede revizij sistemov in revizij operacij iz prejšnjih let.
OTHER INFORMATION (IF APPLICABLE)
DRUGE INFORMACIJE (ČE JE PRIMERNO)
TABLE FOR DECLARED EXPENDITURE AND SAMPLE AUDITS
PREGLEDNICA ZA PRIJAVLJENE IZDATKE IN VZORČNE REVIZIJE
(CCI no)
(Številka CCI)
Expenditure declared in reference year
Izdatki, prijavljeni v referenčnem letu
Amount and percentage (error rate) of irregular expenditure in random sample
Znesek in odstotek (stopnja napak) nepravilnih izdatkov v naključnem vzorcu
Other expenditure audited [1]
Drugi izdatki, ki so bili revidirani [1]
Amount of irregular expenditure in other expenditure sample
Znesek nepravilnih izdatkov v vzorcu drugih izdatkov
Total expenditure declared cumulatively
Skupni izdatki, prijavljeni kumulativno
Total expenditure audited cumulatively as a percentage of total expenditure declared cumulatively
Skupni izdatki, revidirani kumulativno kot odstotek skupnih izdatkov, prijavljenih kumulativno
Other expenditure audited [4]
Drugi izdatki, ki so bili revidirani [4]
Model annual opinion under Article 61(1)(e)(ii) of Regulation (EC) No 1198/2006 and Article 44(2) of the present Regulation
Vzorec letnega mnenja na podlagi člena 61(1)(e)(ii) Uredbe (ES) št. 1198/2006 in člena 44(2) te uredbe
To the European Commission, Directorate-General […]
Evropski komisiji, Generalnemu direktoratu […]
I, the undersigned, representing the (name of body designated by Member State), have examined the functioning of the management and control systems in the operational programme (name of operational programme, CCI code number, period), in order to issue an opinion on whether the systems functioned effectively so as to provide reasonable assurance that the statements of expenditure presented to the Commission are correct and as a consequence reasonable assurance that the underlying transactions are legal and regular.
Spodaj podpisani, predstavnik (ime telesa, ki ga določi država članica), sem preučil delovanje sistemov upravljanja in nadzora v operativnem programu (ime operativnega programa, številka CCI, obdobje), z namenom izdati mnenje ali so sistemi delovali učinkovito, da se lahko ustrezno zagotovi, da so izkazi o izdatkih, ki so bili predloženi Komisiji, pravilni, in da so zato tudi poslovni dogodki, povezani z njimi, zakoniti in regularni.
SCOPE OF THE EXAMINATION
OBSEG PREUČITVE
The examination was carried out in accordance with the audit strategy in respect of this programme during the period 1 July to 30 June (year) and reported in the attached annual control report under Article 61(1)(e)(i) of Regulation (EC) No 1198/2006.
Preučitev je bila opravljena v skladu z revizijsko strategijo glede tega programa v obdobju od 1. julija do 30. junija (leto) in poročilo je v priloženem letnem nadzornem poročilu na podlagi člena 61(1)(e)(i) Uredbe (ES) št. 1198/2006.
Either
Bodisi
There were no limitations on the scope of the examination
Obseg preučitve ni bil omejen.
The scope of the examination was limited by the following factors:
Obseg preučitve je bil omejen z naslednjimi dejavniki:
(Indicate any limitation on the scope of the examination, for example any systemic problems, weaknesses in the management and control system, lack of supporting documentation, cases under legal proceedings, etc and estimate the amounts of the expenditure and the Community contribution affected.
(Navedite kakršno koli omejitev obsega preučitve, na primer sistemske težave, slabosti sistema upravljanja in nadzora, pomanjkanje spremne dokumentacije, zadeve v sodnih postopkih itd. in ocenite zneske izdatkov in prispevek Skupnosti, na katere to vpliva.
If the audit authority does not consider that the limitations have an impact on the final expenditure declared, this must be stated.)
Če revizijski organ meni, da omejitve ne vplivajo na končne prijavljene izdatke, je treba to navesti.)
Based on the examination referred to above, it is my opinion that for the abovementioned period the management and control system established for the programme … (name of operational programme, CCI code number, period) complied with the applicable requirements of Articles 57 to 61 of Regulation (EC) No 1198/2006 and Chapter VII of Commission Regulation (EC) No 498/2007 [7] and functioned effectively so as to provide reasonable assurance that the statements of expenditure presented to the Commission are correct and as a consequence reasonable assurance that the underlying transactions are legal and regular.Or
Na podlagi zgoraj navedene preučitve menim, da je v navedenem obdobju sistem upravljanja in nadzora, vzpostavljen za program … (ime operativnega programa, številka CCI, obdobje), izpolnjeval zahteve členov 57 do 61 Uredbe (ES) št. 1198/2006 in poglavja VIII Uredbe Komisije (ES) št. 498/2007 [7], in deloval učinkovito, da se lahko ustrezno zagotovi, da so izkazi o izdatkih, ki so bili predloženi Komisiji, pravilni, in da so zato tudi poslovni dogodki, povezani z njimi, zakoniti in regularni.ali
(Qualified opinion)
(Mnenje s pridržkom)
Based on the examination referred to above, it is my opinion that for the abovementioned period the management and control systems established for the programme … (name of operational programme, CCI code number, period) complied with the applicable requirements of Articles 57 to 61 of Regulation (EC) No 1198/2006 and Chapter VII of Commission Regulation (EC) No 498/2007 and functioned effectively so as to provide reasonable assurance that the statements of expenditure presented to the Commission are correct and as a consequence reasonable assurance that the underlying transactions are legal and regular, except in the following respects [8].
Na podlagi zgoraj navedene preučitve menim, da je v navedenem obdobju sistem upravljanja in nadzora, vzpostavljen za program … (ime operativnega programa, številka CCI, obdobje), izpolnjeval zahteve členov 57 do 61 Uredbe (ES) št. 1198/2006 in poglavja VII Uredbe (ES) št. 498/2007, in deloval učinkovito, da se lahko ustrezno zagotovi, da so izkazi o izdatkih, ki so bili predloženi Komisiji, pravilni, in da so zato tudi poslovni dogodki, povezani z njimi, zakoniti in regularni, razen glede [8].
My reasons for considering that this (these) aspect(s) of the systems did not comply with the requirements and/or did not operate in such a way as to give a reasonable assurance that the statements of expenditure presented to the Commission are correct as follows … [9].
Razlogi za moje mnenje, da ta vidik (ti vidiki) sistema niso izpolnjevali zahtev in/ali niso delovali na način, ki lahko ustrezno zagotovi, da so izkazi o izdatkih, ki so bili predloženi Komisiji, pravilni, so … [9]
I estimate the impact of the qualification(s) to be … of the total expenditure declared.
Ocenjujem, da je vpliv pridržka (pridržkov) … skupnih prijavljenih izdatkov.
The Community contribution affected is thus ….
Prispevek Skupnosti, na katerega to vpliva, je tako …
(Adverse opinion)
(Odklonilno mnenje)
Based on the examination referred to above, it is my opinion that for the abovementioned period the management and control system established for the programme … (name of operational programme, CCI code number, period) did not comply with the requirements of Articles 57 to 61 of Regulation (EC) No 1198/2006 and Chapter VII of Commission Regulation (EC) No 498/2007 and did not function effectively so as to provide reasonable assurance that the statements of expenditure presented to the Commission are correct and, as a consequence, does not provide reasonable assurance that the underlying transactions are legal and regular.
Na podlagi zgoraj navedene preučitve menim, da v navedenem obdobju sistem upravljanja in nadzora, vzpostavljen za program … (ime operativnega programa, številka CCI, obdobje), ni izpolnjeval zahtev členov 57 do 61 Uredbe (ES) št. 1198/2006 in poglavja VII Uredbe (ES) št. 498/2007 in ni deloval učinkovito, da bi se lahko ustrezno zagotovilo, da so izkazi o izdatkih, ki so bili predloženi Komisiji, pravilni, in da so zato tudi ni ustreznega zagotovila, da poslovni dogodki, povezani z njimi, zakoniti in regularni.
This adverse opinion is based on … [10]
Podlaga za odklonilno mnenje je … [10]