natgillin/translations-raw huggingface dataset:
ensuring internal audit of its different constituting bodies;
zagotavljanje notranje revizije svojih različnih teles;
ensuring irregularity reporting;
zagotavljanje poročanja o nepravilnostih;
ensuring compliance with the information and publicity requirements.
zagotavljanje izpolnjevanja zahtev po informacijah in obveščanju javnosti.
The heads of the bodies constituting the operating structure shall be clearly designated and shall be responsible for the tasks assigned to their respective bodies, in accordance with Article 11(3).
Vodje teles, ki sestavljajo operativno strukturo, so jasno določeni in so odgovorni za naloge, ki so njihovim telesom dodeljene v skladu s členom 11(3).
Functions and responsibilities of the audit authority
Naloge in odgovornosti revizijskega organa
An audit authority, functionally independent from all actors in the management and control systems and complying with internationally accepted audit standards, shall be designated by the beneficiary country.
Revizijski organ, ki deluje neodvisno od vseh udeleženih v sistemih upravljanja in nadzora ter izpolnjuje mednarodno sprejete revizijske standarde, določi država upravičenka.
The audit authority shall be responsible for verifying the effective and sound functioning of the management and control systems.
Revizijski organ je odgovoren za preverjanje učinkovitega in dobrega delovanja sistemov upravljanja in nadzora.
The audit authority, under the responsibility of its head, shall in particular:
Revizijski organ bo na odgovornost svojega vodje predvsem:
during the course of each year, establish and fulfil an annual audit work plan which encompasses audits aimed at verifying:
med letom oblikoval in izpolnil letni načrt revizijskega dela, ki obsega revizije, katerih cilj je preveriti:
the effective functioning of the management and control systems,
učinkovito delovanje sistemov upravljanja in nadzora,
the reliability of accounting information provided to the Commission.
zanesljivost računovodskih informacij, ki se predložijo Komisiji.
The audit work shall include audits of an appropriate sample of operations or transactions, and an examination of procedures.
Revizijsko delo vključuje revizije ustreznega vzorca operacij ali transakcij ter pregled postopkov.
The annual audit work plan shall be submitted to the national authorising officer and the Commission before the start of the year in question.
Letni načrt revizijskega dela se predloži nacionalnemu odredbodajalcu in Komisiji pred začetkom zadevnega leta;
submit the following:
predložil naslednje:
an annual audit activity report following the model to be found in the framework agreement, setting out the resources used by the audit authority, and a summary of any weaknesses found in the management and control systems or in transaction findings from the audits carried out in accordance with the annual audit work plan during the previous 12 month period, ending on 30 September of the year concerned.
letno poročilo revizijske dejavnosti na podlagi vzorca iz okvirnega sporazuma, ki določa vire, ki jih uporablja revizijski organ, in povzetek vseh ugotovljenih šibkih točk v sistemih upravljanja in nadzora ali v ugotovitvah glede transakcij iz revizij, izvedenih v skladu letnim načrtom revizijskega dela v obdobju preteklih 12 mesecev, ki se zaključi 30. septembra zadevnega leta.
The annual audit activity report shall be addressed to the Commission, the national authorising officer, and the competent accrediting officer, by 31 December each year.
Letno poročilo revizijske dejavnosti se naslovi na Komisijo, nacionalnega odredbodajalca in pristojnega uradnika za akreditacije do 31. decembra vsako leto.
The first such report shall cover the period from the entry into force of this regulation up until 30 November 2007,
Prvo tako poročilo zajema obdobje od začetka veljavnosti te uredbe do 30. novembra 2007,
an annual opinion following the model set out in the framework agreement as to whether the management and control systems functions effectively and conforms to the requirements of this Regulation and/or any other agreements between the Commission and the beneficiary country.
letno mnenje na podlagi vzorca iz okvirnega sporazuma o tem, ali sistemi upravljanja in nadzora učinkovito delujejo in izpolnjujejo zahteve te uredbe in/ali katerih koli drugih sporazumov med Komisijo in državo upravičenko.
This opinion shall be addressed to the Commission, the national authorising officer, and the competent accrediting officer.
To mnenje se naslovi na Komisijo, nacionalnega odredbodajalca in pristojnega uradnika za akreditacije.
It shall cover the same period and have the same deadline as the annual audit activity report,
Zajema isto obdobje in ima enak rok kot letno poročilo revizijske dejavnosti,
an opinion on any final statement of expenditure submitted to the Commission by the national authorising officer, for the closure of any programme or of any part thereof.
mnenje o vseh končnih izkazih o izdatkih, ki jih Komisiji predloži nacionalni odredbodajalec, za zaključitev programa ali njegovega dela.
Where appropriate, the final statement of expenditure may include payment applications in the form of accounts submitted annually.
Kadar je primerno, lahko končni izkaz o izdatkih vključuje zahtevke za plačila v obliki računov, ki se predložijo letno.
The opinion on any final statement of expenditure shall follow the model provided in annex to the framework agreement.
Mnenje o katerem koli končnem izkazu o izdatkih se oblikuje po vzorcu iz priloge k okvirnemu sporazumu.
It shall address the validity of the final payment application and the accuracy of the financial information, and, where appropriate, be supported by a final audit activity report.
Obravnava veljavnost končnega zahtevka za plačilo in točnost finančnih informacij ter je, kadar je primerno, podprto z letnim poročilom revizijske dejavnosti.
It shall be sent to the Commission and to the competent accrediting officer, at the same time as the relevant final statement of expenditure submitted by the national authorising officer, or at least within three months of the submission of that final statement of expenditure.
Pošlje se ga Komisiji in pristojnemu uradniku za akreditacije istočasno kot zadevni končni izkaz o izdatkih, ki ga predloži nacionalni odredbodajalec, ali vsaj v treh mesecih po predložitvi navedenega končnega izkaza o izdatkih.
Further specific requirements for the annual audit work plan and/or the reports and opinions mentioned in paragraph (b) may be set out in the sectoral or financing agreements.
Nadaljnje posebne zahteve za letni načrt revizijskega dela in/ali poročila in mnenja iz odstavka (b) se lahko določijo v sektorskih sporazumih ali sporazumih o financiranju.
With regard to the methodology for the audit work, reports and audit opinions required by this Article, the audit authority shall comply with international standards on auditing, in particular as regards the areas of risk assessment, audit materiality and sampling.
Glede metodologije za revizijsko delo, poročila in revizijska mnenja, ki se zahtevajo v okviru tega člena, mora revizijski organ izpolnjevati mednarodne revizijske standarde, zlasti glede področij ocenjevanja tveganja, revizije pomembnosti in vzorčenja.
That methodology may be complemented by any further guidance and definitions from the Commission, notably in relation to an appropriate general approach to sampling, confidence levels and materiality.
Navedena metodologija se lahko dopolni z nadaljnjimi navodili in opredelitvami Komisije, zlasti v zvezi s primernim splošnim pristopom za vzorčenje, stopnje zanesljivosti in pomembnosti.
Follow-up of the audit authority reports
Nadaljnje spremljanje poročil revizijskega organa
Following receipt of the reports and opinions referred to in the first and second indents of Article 29 (2) (b), the national authorising officer shall:
Po prejemu poročil in mnenj iz prve in druge alinee člena 29(2)(b) nacionalni odredbodajalec:
decide whether any improvements to the management and control systems are required, record the decisions in that respect and ensure the timely implementation of those improvements;
odloči, ali so potrebne izboljšave sistemov upravljanja in nadzora, evidentira te odločitve in zagotovi pravočasno izvajanje teh izboljšav;
make any necessary adjustments to the payment applications to the Commission.
izvede potrebne prilagoditve zahtevkov za plačilo za Komisijo.
The Commission may decide either to take follow-up action itself in response to the reports and opinions, for example by initiating a financial correction procedure, or to require the beneficiary country to take action, while informing the national authorising officer and the competent accrediting officer of its decision.
Komisija se lahko odloči, da bo sama nadalje ukrepala glede na poročila in mnenja, na primer tako, da začne postopek za finančni popravek ali od države upravičenke zahteva, naj ukrepa, ter nacionalnega odredbodajalca in pristojnega uradnika za akreditacije obvesti o svoji odločitvi.
Specific bodies
Posebna telesa
Within the overall framework defined by the structures and authorities as set out in Article 21, the functions described in Article 28 may be grouped and assigned to specific bodies within or outside the operating structures initially designated.
V splošnem okviru, ki ga določajo strukture in organi, kakor je določeno v členu 21, se lahko funkcije, opisane v členu 28, razvrstijo in dodelijo posebnim telesom znotraj ali zunaj operativnih struktur, katerim so bile prvotno dodeljene.
This grouping and assignation shall respect the appropriate segregation of duties imposed by Regulation (EC, Euratom) No 1605/2002 and ensure that the final responsibility for the functions described in the said Article shall remain with the operating structure initially designated.
To razvrščanje in dodeljevanje upošteva primerno delitev dolžnosti, ki jih nalaga Uredba (ES, Euratom) št. 1605/2002, in zagotavlja, da ima končno odgovornost za funkcije, opisane v navedenem členu, operativna struktura, kateri so bile prvotno dodeljene.
Such a restructuring shall be formalised in written agreements and shall be subject to accreditation by the national authorising officer and the conferral of management by the Commission.
Tako prestrukturiranje se uradno zapiše v obliki pisnih sporazumov ter pridobi akreditacijo s strani nacionalnega odredbodajalca in prenos upravljanja s strani Komisije.
Other forms of management
Druge oblike upravljanja
Structures and authorities for centralised or joint management
Strukture in organi za centralizirano ali skupno upravljanje
In the event of centralised or joint management, the beneficiary country shall designate a national IPA coordinator, who shall act as the representative of the beneficiary country vis-à-vis the Commission.
V primeru centraliziranega ali skupnega upravljanja država upravičenka imenuje nacionalnega koordinatorja IPA, ki deluje kot predstavnik države upravičenke v odnosih s Komisijo.
He shall ensure that a close link is maintained between the Commission and the beneficiary country, with regard both to the general accession process and to EU pre-accession assistance under IPA.
Zagotavlja, da se med Komisijo in državo upravičenko ohrani tesna povezava v zvezi s splošnim pristopnim procesom in predpristopno pomočjo EU v skladu z IPA.
The national IPA coordinator shall also be responsible for coordinating the beneficiary country's participation in the relevant cross-border programmes, both with Member States and with other beneficiary countries, as well as in the transnational, interregional or sea basins programmes under other Community instruments.
Nacionalni koordinator IPA je odgovoren za usklajevanje sodelovanja države upravičenke v zadevnih čezmejnih programih tako z državami članicami kot z drugimi državami upravičenkami, pa tudi v nadnacionalnih, medregionalnih programih ali programih skupnega morskega bazena v okviru drugih instrumentov Skupnosti.
He may delegate the tasks relating to this latter responsibility to a cross-border cooperation coordinator.
Nacionalni koordinator lahko prenese naloge, povezane s to odgovornostjo, na koordinatorja čezmejnega sodelovanja.
In the case of the cross-border cooperation component, operating structures shall be designated and put in place by the beneficiary country, in accordance with the provisions of Article 139.
V primeru komponente čezmejnega sodelovanja država upravičenka določi in vzpostavi operativne strukture v skladu z določbami iz člena 139.
Structures and authorities for shared management
Strukture in organi za deljeno upravljanje
In the case of cross–border programmes implemented through shared management with a Member State, the following structures shall be put in place in one of the Member States participating in the cross–border programme, as set out in Article 102:
V primeru čezmejnih programov, ki se izvajajo z deljenim upravljanjem z državo članico, se v eni od držav članic, ki sodeluje v čezmejnem programu, vzpostavijo naslednje strukture, kakor je določeno v členu 102:
a single managing authority,
enotni organ upravljanja,
a single certifying authority,
enotni organ za potrjevanje,
a single audit authority.
enotni revizijski organ.
Financial contribution by the European Community
Finančni prispevki Evropske skupnosti
In the event of decentralised management, notwithstanding accreditations by the competent accrediting officer and the national authorising officer, contracts and addenda signed, expenditure incurred and payments made by the national authorities shall not be eligible for funding under the IPA Regulation prior to the conferral of management on the concerned structures and authorities by the Commission, unless otherwise provided in paragraph 2.
V primeru decentraliziranega upravljanja, ne glede na akreditacije s strani pristojnega uradnika za akreditacije in nacionalnega odredbodajalca, podpisane pogodbe in dopolnila, nastali izdatki in plačila, ki jih izvršijo nacionalni organi, niso upravičeni do financiranja v okviru Uredbe IPA, preden Komisija upravljanja ne prenese na zadevne strukture in organe, razen če odstavek 2 določa drugače.
The final date for the eligibility of expenditure shall be laid down in Part II or in the financing agreements where necessary.
Končni datum za upravičenost izdatkov se določi v delu II ali v sporazumu o financiranju, če je potrebno.
Technical assistance to support the setting up of management and control systems may be eligible prior to the initial conferral of management, for expenditure incurred after 1 January 2007.
Tehnična pomoč za podporo vzpostavitve sistemov upravljanja in nadzora je lahko pred začetnim prenosom upravljanja upravičena, in sicer za izdatke, nastale po 1. januarju 2007.
Launch of calls for proposals or calls for tenders may also be eligible prior the initial conferral of management and after 1 January 2007, subject to this initial conferral of management being in place within the time limits defined in a reserve clause to be inserted in the operations or calls concerned, and subject to prior approval of the documents concerned by the Commission.
Objava razpisov za zbiranje predlogov ali javnih razpisov je tudi lahko upravičena pred začetnim prenosom upravljanja in po 1. januarju 2007, če se ta začetni prenos upravljanja izvede v roku, določenem v klavzuli o pridržku, ki se vstavi v zadevne operacije ali razpise, in če Komisija predhodno odobri zadevni dokument.
The calls for proposal or calls for tender concerned may be cancelled or modified depending on the decision on conferral of management.
Zadevni razpisi za zbiranje predlogov ali javni razpisi se lahko prekličejo ali spremenijo glede na odločitev o prenosu upravljanja.
The following expenditure shall not be eligible under the IPA Regulation:
Naslednji izdatki v okviru Uredbe IPA niso upravičeni:
taxes, including value added taxes;
davki, vključno z davki na dodano vrednost;
customs and import duties, or any other charges;
carine in uvozne dajatve ali katere koli druge dajatve;
purchase, rent or leasing of land and existing buildings;
nakup, najem ali zakup zemljišča in obstoječih zgradb;
fines, financial penalties and expenses of litigation;
denarne kazni, finančne kazni in stroški sodnega postopka;
operating costs;
operativni stroški;
second hand equipment;
rabljena oprema;
bank charges, costs of guarantees and similar charges;
bančni stroški, stroški jamstva in podobni stroški;
conversion costs, charges and exchange losses associated with any of the component specific euro accounts, as well as other purely financial expenses;
stroški pretvarjanja, stroški in tečajne izgube, povezane z eurskimi računi, povezanimi s posamezno komponento, ter drugi povsem finančni izdatki;
contributions in kind.
prispevki v naravi.
Expenditure financed under this Regulation shall not be the subject of any other financing under the Community budget.
Izdatki, ki se financirajo po tej uredbi, se ne morejo financirati iz nobenega drugega naslova proračuna Skupnosti.
Treatment of receipts
Obravnava prejemkov
Receipts for the purposes of this Regulation include revenue earned by an operation, during the period of its co-financing, from sales, rentals, services, enrolment fees or other equivalent receipts with the exception of:
Prejemki za namene te uredbe vključujejo prihodke od dejavnosti, zaslužene v obdobju njenega sofinanciranja, od prodaje, najemnin, storitev, vpisnin/pristojbin ali druge enakovredne prejemke, razen:
receipts generated throughout the economic lifetime of the co-financed investments in the case of investment in firms;
prejemkov v času gospodarske dobe trajanja sofinanciranja naložb v primeru naložb v podjetja;
receipts generated within the framework of a financial engineering measure, including venture capital and loan funds, guarantee funds, leasing;
prejemkov, nastalih v okviru ukrepov finančnega inženiringa, ki vključujejo tvegani kapital, posojilne sklade, jamstvene sklade, zakup;
where applicable, contributions from the private sector to the co-financing of operations, which shall be shown alongside public contribution in the financial tables of the programme.
kadar je primerno, prispevkov zasebnega sektorja za sofinanciranje dejavnosti, ki se v finančnih tabelah programa pojavijo ob javnih prispevkih.
Receipts as defined in paragraph 1 represent income which shall be deducted from the amount of eligible expenditure for the operation concerned.
Kakor je opredeljeno v odstavku 1, prejemki predstavljajo prihodek, ki se odšteje od zneska upravičenih izdatkov za zadevno dejavnost.
No later than the closure of the programme, such receipts shall be deducted from the relevant operation's eligible expenditure in their entirety or pro-rata, depending on whether they were generated entirely or only in part by the co-financed operation.
Najpozneje ob zaključitvi programa se taki prejemki odštejejo od upravičenih izdatkov zadevne dejavnosti v celoti ali sorazmerno, odvisno od tega, ali v celoti ali le delno izhajajo iz sofinanciranja dejavnosti.
This Article shall not apply to:
Ta člen se ne uporablja za:
the rural development component,
komponento razvoja podeželja,
revenue-generating infrastructures as defined in Article 150.
infrastrukture, ki ustvarjajo prihodek, kakor je opredeljeno v členu 150.
Property of interest
Lastništvo obresti
Any interest earned on any of the component-specific euro accounts remains the property of the beneficiary country.
Kakšne koli obresti, nabrane na katerem koli eurskem računu, povezanim s posamezno komponento, ostanejo last države upravičenke.
Interest generated by the financing by the Community of a programme shall be posted exclusively to that programme, being regarded as a resource for the beneficiary country in the form of a national public contribution, and shall be declared to the Commission, at the time of the final closure of the programme.
Obresti, ki nastanejo ob financiranju programa s strani Skupnosti, se knjižijo izključno na navedeni program kot vir države upravičenke v obliki nacionalnega javnega prispevka in se Komisiji prijavijo ob končni zaključitvi programa.
The financial contribution from the Community towards expenditure under the multi- annual or annual programmes shall be determined in accordance with the allocations proposed in the multi-annual indicative financial framework under Article 5 of the IPA Regulation.
Finančni prispevki Skupnosti za izdatke v okviru večletnih ali letnih programov se določijo v skladu z dodelitvami, predlaganimi v večletnem orientacijskem finančnem okviru v skladu s členom 5 Uredbe IPA.
All operations receiving assistance under the various IPA components shall require national and Community contributions.
Vse dejavnosti, ki prejemajo pomoč v skladu z različnimi komponentami IPA, zahtevajo nacionalne prispevke in prispevke Skupnosti.
Aid intensities and rate of Community contribution
Intenzivnosti pomoči in stopnja prispevka Skupnosti
The Community contribution shall be calculated in relation to the eligible expenditure as defined in Part II for each IPA component.
Prispevek Skupnosti se izračuna glede na upravičene izdatke, kakor je določeno v delu II za vsako komponento IPA.
Financing decisions adopting the annual or multi-annual programmes for each IPA component shall set the maximum indicative amount of the Community contribution and the subsequent maximum rate for each priority axis.
Odločitve o financiranju o sprejetju večletnih ali letnih programov za vsako komponento IPA določijo najvišji okvirni znesek prispevka Skupnosti in posledično najvišjo stopnjo za vsako prednostno os.
Budgetary commitments
Proračunske obveznosti
A budgetary commitment corresponding to the amount of the legal commitment, which shall take the form of a financing agreement with the beneficiary country concerned, shall be adopted on the basis of financing decisions adopting annual programmes.
Proračunska obveznost, ki ustreza znesku pravne obveznosti v obliki sporazuma o financiranju z zadevno državo upravičenko, se sprejme na podlagi odločitev o financiranju glede sprejetja letnih programov.
Financing decisions adopting multi-annual programmes may provide for the conclusion of multi-annual legal commitments which shall take the form of financing agreements with the beneficiary country concerned.
Odločitve o sprejetju večletnih programov lahko zagotovijo zaključek večletnih pravnih obveznostih, ki imajo obliko sporazuma o financiranju z zadevno državo upravičenko.
The budgetary commitment corresponding to the amount of the legal commitment may in such cases be broken down over several years into annual instalments, where the financing decision so provides and taking account of the multi-annual indicative financial framework.
Proračunska obveznost, ki ustreza znesku pravne obveznosti, se v takih primerih lahko porazdeli v letne tranše v obdobju več let, kadar odločitev o financiranju tako določa in ob upoštevanju večletnega orientacijskega finančnega okvira.
The corresponding financing decision and financing agreement shall set out this breakdown in appropriate financial tables.
Ustrezna odločitev o financiranju in sporazum o financiranju določita to razdelitev v ustreznih finančnih tabelah.
Rules for decentralised management
Pravila za decentralizirano upravljanje
Payment by the Commission of the Community contribution shall be made within the limits of the funds available.
Plačila prispevkov Skupnosti s strani Komisije se izvedejo v okviru razpoložljivih sredstev.
In the case of multi-annual programmes, each payment shall be posted to the earliest open budget commitments of the IPA component concerned.
Pri večletnih programih se vsako plačilo knjiži na najstarejšo odprto proračunsko obveznost zadevne komponente IPA.
Payments shall take the form of pre-financing, interim payments and payment of the final balance.
Plačila se izvajajo v obliki predhodnega financiranja, vmesnih plačil in končnega plačila.