natgillin/translations-raw huggingface dataset:
Where the authorising officer responsible is planning to waive recovery of an established amount receivable, he/she shall ensure that the waiver is in order and complies with the principle of sound financial management.
Kadar se pristojni odredbodajalec namerava odpovedati izterjavi pripoznane terjatve, zagotovi, da je odpoved pravilna in skladna z načelom dobrega finančnega poslovodenja.
Such a waiver shall be by decision of the authorising officer, which must be substantiated.
Takšna odpoved se izvede z odločbo odredbodajalca, ki mora biti utemeljena.
The authorising officer may not delegate such a decision.
Odredbodajalec ne more prenesti pooblastila za tako odločbo.
The waiver decision shall state what action has been taken to secure recovery and the points of law and fact on which it is based.
V odločbi o odpovedi izterjavi se navede ukrepe za zagotovitev izterjave ter pravna in dejanska vprašanja, na katerih temelji.
The authorising officer responsible shall cancel an established amount receivable when the discovery of a mistake as to a point of law or fact reveals that the amount had not been correctly established.
Pristojni odredbodajalec odpiše pripoznano terjatev, kadar se na podlagi ugotovljene napake v zvezi s pravnim ali dejanskim vprašanjem izkaže, da terjatev ni bila pravilno pripoznana.
Such cancellation shall be by decision of the authorising officer responsible and shall be suitably substantiated.
Takšen odpis se izvede z odločbo odredbodajalca in mora biti ustrezno utemeljen.
The authorising officer responsible shall adjust the amount of an established debt upwards or downwards when the discovery of a factual error entails the alteration of the amount of the debt, provided that this correction does not involve the loss of the established entitlement of Eurojust.
Pristojni odredbodajalec popravi znesek ugotovljenega dolga navzgor ali navzdol, kadar je popravek zneska dolga potreben zaradi ugotovljene stvarne napake, pod pogojem, da ta popravek ne zahteva izgube ugotovljene pravice Eurojusta.
Such an adjustment shall be by decision of the authorising officer responsible and shall be suitably substantiated.
Takšen popravek se izvede z odločbo pristojnega odredbodajalca in mora biti ustrezno utemeljen.
Upon actual recovery of the sum due, the accounting officer shall make an entry in the accounts and shall inform the authorising officer responsible.
Ko računovodja dejansko izterja dolgovani znesek, ga vknjiži in o tem obvesti pristojnega odredbodajalca.
A receipt shall be issued in respect of all cash payments made to the accounting officer.
Za vsako izvršeno gotovinsko plačilo se računovodji izda potrdilo.
If actual recovery has not taken place by the due date stipulated in the debit note, the accounting officer shall inform the authorising officer responsible and immediately launch the procedure for effecting recovery by any means offered by the law, including, where appropriate, by offsetting and, if this is not possible, by enforced recovery.
Če dejanska izterjava ne nastopi do roka plačila, določenega v opominu dolžniku, računovodja obvesti pristojnega odredbodajalca in nemudoma začne postopek za izvršitev izterjave z vsemi pravnimi sredstvi, ki so mu na voljo, vključno s pobotom, kadar je to primerno, in če to ni mogoče, s prisilno izterjavo.
The accounting officer shall recover amounts by offsetting them against equivalent claims that Eurojust has on any debtor who himself or herself has a claim on Eurojust that is certain, of a fixed amount and due, provided that offsetting is legally possible.
Računovodja izterja zneske s pobotom ustreznih terjatev, ki jih ima Eurojust do dolžnika, ki ima sam nedvoumno in zapadlo terjatev do Eurojusta v fiksnem znesku, pod pogojem, da je pobot pravno mogoč.
The accounting officer, in collaboration with the authorising officer responsible, may allow additional time for payment only at the written request of the debtor, with due indication of the reasons, provided that the following two conditions are met:
Računovodja lahko v sodelovanju s pristojnim odredbodajalcem rok za plačilo podaljša samo na pisno prošnjo dolžnika, ki je primerno obrazložena, pod pogojem, da sta izpolnjena naslednja pogoja:
the debtor undertakes to pay interest at the rate specified in the Implementing Rules to the general Financial Regulation for the entire additional period allowed, starting from the date on which the payment was originally due;
dolžnik se zaveže, da bo plačal obresti po obrestni meri, določeni v pravilih za izvajanje splošne finančne uredbe, za celotno obdobje podaljšanja od datuma, ko je plačilo prvikrat zapadlo;
in order to safeguard the rights of Eurojust, the debtor provides a financial guarantee covering both the principal sum and the interest.
za zaščito pravic Eurojusta dolžnik predloži finančno garancijo, ki pokriva tako znesek glavnice kot obresti.
Section 6 — Specific provision applicable to fees and charges
Oddelek 6 – Posebne določbe, ki se uporabljajo za pristojbine in stroške
Where Eurojust collects fees and charges referred to in Article 5(a), an overall provisional estimate of such fees and charges shall be made at the beginning of each financial year.
Kadar Eurojust pobira pristojbine in stroške iz člena 5(a), na začetku vsakega proračunskega leta pripravi skupno začasno oceno takih pristojbin in stroškov.
Establishment of amounts receivable and recovery shall take place according to Articles 53 to 58.
Pripoznanje terjatev in izterjava se izvedeta v skladu s členi 53 do 58.
Expenditure operations
Odhodki
Every commitment of expenditure shall be preceded by a financing decision.
Vsak prevzem obveznosti za izdatke sledi sklepu o financiranju.
This shall not apply to case-related work.
To ne velja za delo, povezano z zadevami.
The work programme of Eurojust shall be equivalent to a financing decision for the activities it covers, provided that they are clearly identified and the underlying criteria are spelled out precisely.
Program dela Eurojusta je enakovreden sklepu o financiranju za dejavnosti, ki jih pokriva, če so te jasno določene in če so natančno obrazložena osnovna merila.
Administrative appropriations may be implemented without a prior financing decision.
Proračunska sredstva za upravo se lahko porabijo brez predhodnega sklepa o financiranju.
Section 1 — Commitment of expenditure
Oddelek 1 – Prevzem obveznosti za izdatke
The budget commitment is the operation reserving the appropriations necessary to cover subsequent payments to honour a legal commitment.
Proračunska obveznost je postopek rezervacije proračunskih sredstev, potrebnih za pokritje poznejših plačil za poravnavo pravne obveznosti.
The legal commitment is the act whereby the authorising officer responsible enters into or establishes an obligation which results in a charge for the budget.
Pravna obveznost je dejanje, s katerim pristojni odredbodajalec prevzame ali ugotovi obveznost, ki ima za posledico bremenitev proračuna.
The budget commitment is individual when the beneficiary and the amount of the expenditure are known.
Proračunska obveznost je posamezna, kadar sta upravičenec in znesek odhodkov znana.
The budget commitment is global when at least one of the elements necessary to identify the individual commitment is still not known.
Proračunska obveznost je celotna, kadar vsaj eden od elementov, potrebnih za ugotovitev posamezne obveznosti, še ni znan.
The budget commitment is provisional when it is intended to cover routine administrative expenditure and either the amount or the final beneficiaries are not definitively known.
Proračunska obveznost je začasna, kadar je namenjena za pokrivanje rutinskih upravnih izdatkov in bodisi znesek ali končni upravičenec ni dokončno znan.
The provisional budget commitment shall be implemented either by the conclusion of one or more individual legal commitments giving rise to an entitlement to subsequent payments or, in exceptional cases relating to expenditure on staff management, directly by payments.
Začasna proračunska obveznost se izvršuje bodisi s prevzemom ene ali več posameznih pravnih obveznosti, na podlagi katerih nastane pravica do poznejših plačil, ali v izjemnih primerih, povezanih z izdatki za kadrovske zadeve, neposredno s plačili.
In respect of any measure which may give rise to expenditure chargeable to the budget, the authorising officer responsible must first make a budget commitment before entering into a legal obligation with third parties.
Za vsak ukrep, ki lahko povzroči izdatke v breme proračuna, mora pristojni odredbodajalec najprej prevzeti proračunsko obveznost, preden prevzame pravno obveznost do tretjih oseb.
Individual legal commitments relating to individual or provisional budget commitments shall be concluded by 31 December of year n.
Posamezne pravne obveznosti, ki se nanašajo na posamezne ali začasne proračunske obveznosti, se prevzame do 31. decembra leta n.
At the end of the periods referred to in the first subparagraph, the unused balance of these budget commitments shall be decommitted by the authorising officer responsible.
Na koncu obdobij iz prvega pododstavka pristojni odredbodajalec razveljavi neporabljene pravice porabe.
The legal commitments entered into for actions extending over more than one financial year and the corresponding budget commitments shall, save in the case of staff expenditure, have a final date for implementation set in compliance with the principle of sound financial management.
Za prevzete pravne obveznosti za ukrepe, ki trajajo več kakor eno proračunsko leto, in ustrezne proračunske obveznosti se, razen v primeru odhodkov za zaposlene, končni datum za izvršitev določi v skladu z načelom dobrega finančnega poslovodenja.
Any parts of such commitments which have not been executed six months after that final date shall be decommitted in accordance with Article 11.
Od vseh delov teh obveznosti, ki niso izvršeni v šestih mesecih po tem končnem datumu, se odstopi v skladu s členom 11.
When adopting a budget commitment, the authorising officer responsible shall ensure that:
Pri sprejemanju proračunske obveznosti pristojni odredbodajalec zagotovi:
the expenditure has been charged to the correct item in the budget;
da izdatek bremeni ustrezno proračunsko postavko;
the appropriations are available;
da so na voljo proračunska sredstva;
the expenditure conforms to the Eurojust Financial Rules;
da je izdatek v skladu s finančnimi pravili Eurojusta;
the principle of sound financial management is complied with.
da se upošteva načelo dobrega finančnega poslovodenja.
Section 2 — Validation of expenditure
Oddelek 2 – Potrditev izdatka
Validation of expenditure is the act whereby the authorising officer responsible:
Potrditev izdatka je dejanje, s katerim pristojni odredbodajalec:
verifies the existence of the creditor’s entitlement;
potrdi, da je upnik upravičen do prejemka;
verifies the conditions in which payment is due;
preveri pogoje, v katerih plačilo zapade;
determines or verifies the reality and the amount of the claim.
ugotovi ali preveri resničnost in znesek zahtevka.
Validation of any expenditure shall be based on supporting documents attesting the creditor’s entitlement, on the basis of a statement of services actually rendered, supplies actually delivered or work actually carried out, or on the basis of other documents justifying payment.
Potrjevanje izdatkov temelji na dokazilih, ki potrjujejo upravičenost upnika na podlagi izjave o dejansko opravljenih storitvah, dejansko dobavljenem blagu ali dejansko izvedenih delih ali na podlagi drugih dokumentov, ki utemeljujejo plačilo.
The validation decision shall be expressed by the signing of a ‘passed for payment’ voucher by the authorising officer responsible.
Sklep o potrditvi se izrazi tako, da pristojni odredbodajalec podpiše zaznamek „odobreno za plačilo“.
In a non-computerised system, ‘passed for payment’ shall take the form of a stamp incorporating the signature of the authorising officer responsible.
Če sistem ni računalniško podprt, ima zaznamek „odobreno za plačilo“ obliko žiga, prek katerega se podpiše pristojni odredbodajalec.
In a computerised system, ‘passed for payment’ shall take the form of validation using the personal password of the authorising officer responsible.
V računalniško podprtem sistemu ima zaznamek „odobreno za plačilo“ obliko potrditve s pomočjo osebnega gesla pristojnega odredbodajalca.
Section 3 — Authorisation of expenditure
Oddelek 3 – Odobritev izdatka
Authorisation of expenditure is the act whereby the authorising officer responsible, by issuing a payment order, instructs the accounting officer to pay an item of expenditure which he/she validated.
Odobritev izdatka je dejanje, s katerim pristojni odredbodajalec z izdajo odredbe za plačilo da navodilo računovodji, naj plača odhodkovno postavko, ki jo je potrdil.
The payment order shall be dated and signed by the authorising officer responsible, then sent to the accounting officer.
Odredbo za izplačilo pristojni odredbodajalec opremi z datumom in podpiše ter pošlje računovodji.
The supporting documents shall be kept by the authorising officer responsible in accordance with Article 38(6).
Dokazila hrani pristojni odredbodajalec v skladu s členom 38(6).
Where appropriate, the payment order sent to the accounting officer shall be accompanied by a document certifying that the goods have been entered in the inventories referred to in Article 90(1).
Po potrebi se odredbi za plačilo, poslani računovodji, priloži dokument, ki potrjuje, da je blago evidentirano v evidenci iz člena 90(1).
Section 4 — Payment of expenditure
Oddelek 4 – Plačilo izdatka
Payment shall be made on production of proof that the relevant action has been carried out in accordance with the provisions of the basic act within the meaning of Article 49 of the general Financial Regulation or the contract or grant agreement, and shall cover one of the following operations:
Plačilo se izvrši ob predložitvi dokazila, da je bil ustrezni ukrep izveden v skladu z določbami temeljnega akta v smislu člena 49 splošne finančne uredbe ali pogodbe ali sporazuma o donaciji, in zajema enega od naslednjih postopkov:
payment of the amount due in any of the following ways:
plačilo dolgovanega zneska na katerega koli od naslednjih načinov:
prefinancing, which may be divided into a number of payments;
predfinanciranje, ki se lahko razdeli na več plačil;
one or more interim payments;
eno ali več vmesnih plačil;
payment of the balance of the amounts due.
izplačilo preostanka dolgovanih zneskov.
Prefinancing shall count in full or in part against the interim payments.
Predfinanciranje se v celoti ali delno upošteva pri vmesnih plačilih.
The entire prefinancing and interim payments shall count against the payment of balances.
Celotno predfinanciranje in vmesna plačila se upoštevajo pri izplačilu preostankov.
A distinction shall be made in the accounts between the different types of payment referred to in paragraph 1 at the time they are made.
V poročilih je treba ob plačilu razlikovati med različnimi vrstami plačil iz odstavka 1.
Section 5 — Time limits for expenditure operations
Oddelek 5 – Roki za izvršitev izdatkov
The validation, authorisation and payment of expenditure must be carried out within the time limits specified in, and in accordance with the provisions of, the Implementing Rules to the general Financial Regulation.
Potrditev, odobritev in plačilo izdatka morajo biti izvedeni v rokih, določenih v pravilih za izvajanje splošne finančne uredbe, in v skladu z določbami teh pravil.
Where revenue and expenditure operations are managed by means of computer systems, documents may be signed by a computerised or electronic procedure.
Kadar se prihodki in odhodki upravljajo prek računalniških sistemov, se dokumenti lahko podpisujejo z računalniško podprtim ali elektronskim postopkom.
Eurojust shall have an internal auditing function.
Eurojust vzpostavi notranjo revizijsko funkcijo.
The internal auditor shall be appointed and shall exercise his/her powers in accordance with Article 38(2) and (3) of the Eurojust Decision.
Notranji revizor je imenovan in izvaja svoja pooblastila v skladu s členom 38(2) in (3) Sklepa Eurojusta.
The internal auditor shall independently advise Eurojust on dealing with risks, by issuing opinions on the quality of management and control systems and by issuing recommendations for improving the conditions of implementation of operations and promoting sound financial management.
Notranji revizor neodvisno svetuje Eurojustu glede obvladovanja tveganj z izdajanjem mnenj o kakovosti sistemov poslovodenja in kontrol ter z izdajanjem priporočil za izboljšanje pogojev izvajanja postopkov in za spodbujanje dobrega finančnega poslovodenja.
He/she shall be responsible:
Odgovoren je:
for assessing the suitability and effectiveness of internal management systems and the performance of departments in implementing programmes and actions by reference to the risks associated with them; and
za ocenjevanje ustreznosti in učinkovitosti sistemov notranjega upravljanja ter uspešnosti služb pri izvajanju programov in ukrepov glede na tveganja, povezana z njimi; in
for assessing the suitability and quality of the internal control systems applicable to every budgetary implementation operation.
za ocenjevanje ustreznosti in kakovosti sistemov notranjih kontrol, ki se uporabljajo za vsako operacijo izvrševanja proračuna.
The internal auditor shall perform his/her duties on all Eurojust’s activities and departments.
Notranji revizor izvaja te naloge za vse dejavnosti in službe Eurojusta.
He/she shall enjoy full and unlimited access to all information required to perform his/her duties.
Ima popoln in neomejen dostop do vseh informacij, ki jih potrebuje za izvajanje svojih nalog.
The internal auditor shall report to the College and the Administrative Director on his/her findings and recommendations.
Notranji revizor o svojih ugotovitvah in priporočilih poroča kolegiju in upravnemu direktorju.
They shall ensure that action is taken on recommendations resulting from audits.
Kolegij in upravni direktor zagotovita ukrepanje na podlagi priporočil, izdanih pri revizijah.
The internal auditor shall submit to Eurojust an annual internal audit report setting out, inter alia, the number and type of internal audits conducted, the recommendations made and the action taken on these recommendations.
Notranji revizor Eurojustu tudi predloži letno notranje revizijsko poročilo, v katerem med drugim navede število in vrsto opravljenih notranjih revizij, priporočila in sprejete ukrepe na podlagi teh priporočil.
This annual report shall also mention any systemic problems detected by the specialised panel set up under Article 66(4) of the general Financial Regulation.
V tem letnem poročilu tudi navede morebitne sistemske probleme, ki jih je odkrila posebna komisija, ustanovljena na podlagi člena 66(4) splošne finančne uredbe.
Each year Eurojust shall send to the authority responsible for discharge and to the Commission a report drawn up by its Administrative Director summarising the number and type of internal audits conducted by the internal auditor, the recommendations made and the action taken on these recommendations.
Eurojust vsako leto pošlje organu, odgovornemu za razrešnico, in Komisiji poročilo, ki ga pripravi upravni direktor in v katerem povzame število in vrsto notranjih revizij, ki jih je opravil notranji revizor, priporočila in sprejete ukrepe na podlagi teh priporočil.
This article shall not apply to case-related work and documents.
Ta člen ne velja za delo in dokumente, povezane z zadevami.
The responsibility of the internal auditor for action taken in the performance of his/her duties shall be determined in the Eurojust Financial Implementing Rules in accordance with Article 87 of the general Financial Regulation.
Odgovornost notranjega revizorja za ukrepe, sprejete pri izvajanju njegovih nalog, se določi v finančnih izvedbenih pravilih Eurojusta v skladu s členom 87 splošne finančne uredbe.
As regards procurement, the relevant provisions of the general Financial Regulation and the detailed rules for implementing that Regulation shall apply.
Za javna naročila se uporabljajo ustrezne določbe splošne finančne uredbe in podrobna pravila za izvajanje te uredbe.
Without prejudice to the aforementioned provisions, Eurojust shall be entitled to join or to benefit from the procurement procedures undertaken by the Host State or a Community Body or an International Organisation, provided they shall, in their procurement procedures, apply standards which offer guarantees equivalent to internationally accepted standards, specially relating to transparency, non-discrimination and prevention of conflict of interest.
Brez poseganja v zgoraj navedene določbe je Eurojust upravičen, da sodeluje v postopkih javnih naročil države gostiteljice ali organa Skupnosti ali mednarodne organizacije, ali je vanje vključen, pod pogojem, da v postopkih javnih naročil uporabljajo standarde, ki zagotavljajo jamstva, ustrezna mednarodno sprejetim standardom, zlasti v zvezi s preglednostjo, nediskriminacijo in preprečevanjem navzkrižja interesov.
The Administrative Director is alone empowered to recognise the equivalence of the guarantees with the internationally accepted standards.
Samo upravni direktor ima pooblastila za prepoznavanje ustreznosti jamstev mednarodno sprejetim standardom.
GRANTS AWARDED BY EUROJUST
DONACIJE, KI JIH DODELJUJE EUROJUST
Where Eurojust awards grants to public authorities for the performance of tasks of Eurojust in accordance with Article 3 of the Eurojust Decision or for the performance of tasks of the European Judicial Network in accordance with Article 26(2)(b) of the Eurojust Decision, the relevant principles of the general Financial Regulation shall apply.
Kadar Eurojust dodeljuje donacije javnim organom za opravljanje nalog Eurojusta v skladu s členom 3 Sklepa Eurojusta ali za opravljanje nalog Evropske pravosodne mreže v skladu s členom 26(2)(b) Sklepa Eurojusta, se uporabljajo ustrezna načela splošne finančne uredbe.
The annual accounts of Eurojust shall comprise:
Zaključni račun Eurojusta zajema:
the financial statements of Eurojust;
računovodske izkaze Eurojusta;
the reports on implementation of the budget.
poročila o izvrševanju proračuna.
The accounts of Eurojust shall be accompanied by a report on budgetary and financial management during the year.
Zaključnemu računu Eurojusta se priloži poročilo o upravljanju proračuna in finančnem poslovodenju med letom.
The accounts must comply with the rules and be accurate and comprehensive and present a true and fair view:
Zaključni račun mora biti skladen s pravili, točen in izčrpen ter predstavljati resnično in pošteno sliko:
as regards the financial statements, of the assets and liabilities, charges and income, entitlements and obligations not shown as assets or liabilities and cash flow;
v zvezi z izkazi stanja sredstev in obveznosti, stroškov in prihodkov, pravic in obveznosti, ki niso prikazane kot sredstva ali obveznosti, ter denarnega toka;
as regards reports on budgetary implementation, of revenue and expenditure operations.
v zvezi s poročili o izvrševanju proračuna, prihodkov in odhodkov.
The financial statements shall be drawn up in accordance with the generally accepted accounting principles as specified in the Implementing Rules to the general Financial Regulation, namely:
Računovodski izkazi se pripravijo v skladu s splošno sprejetimi računovodskimi načeli, določenimi v pravilih za izvajanje splošne finančne uredbe, in sicer:
going concern basis;
načelom časovne neomejenosti delovanja;
prudence;
varnega poslovanja;
consistent accounting methods;
dosledne uporabe računovodskih metod;
comparability of information;
primerljivosti informacij;
materiality;
pomembnosti;
no netting;
načelom, da neto izravnava ni dovoljena;
reality over appearance;
vsebine nad obliko;
accrual-based accounting.
računovodstva na podlagi nastanka poslovnega dogodka.
In accordance with the principle of accrual-based accounting, the financial statements shall show the charges and income for the financial year, regardless of the date of payment or collection.
V skladu z načelom računovodstva na podlagi nastanka poslovnega dogodka računovodski izkazi prikazujejo stroške in prihodke za proračunsko leto ne glede na datum plačila ali izterjave.