natgillin/translations-raw huggingface dataset:
procedures for ensuring the correctness and regularity of expenditure declared under the cross-border programme;
postopke za zagotavljanje pravilnosti in zakonitosti izdatkov, prijavljenih v okviru čezmejnega programa;
reliable accounting, monitoring and financial reporting systems in computerised form;
zanesljive sisteme računovodenja, spremljanja in finančnega poročanja v računalniški obliki;
a system of reporting and monitoring where the responsible body entrusts the execution of tasks to another body;
sistem poročanja in spremljanja v primeru, ko odgovorno telo izvrševanje nalog zaupa drugemu telesu;
The countries participating in a cross-border programme shall appoint a single managing authority, a single certifying authority and a single audit authority, all to be located in one of the Member States participating in the cross-border programme.
Države, ki sodelujejo v čezmejnem programu, določijo enotni organ upravljanja, enotni organ za potrjevanje in enotni revizijski organ s sedežem v eni od držav članic, ki sodelujejo v čezmejnem programu.
The certifying authority shall receive the payments made by the Commission and, as a general rule, shall make the payments to the lead beneficiary, in accordance with the provisions laid down in Article 104.
Organ za potrjevanje prejme plačila Komisije in jih praviloma izplača glavnemu upravičencu v skladu z določbami iz člena 104.
The managing authority, after consultation with the countries participating in the programme, shall set up a joint technical secretariat.
Organ upravljanja po posvetu z državami, ki sodelujejo v programu, vzpostavi skupni tehnični sekretariat.
The joint technical secretariat shall assist the managing authority and the joint monitoring committee referred to in Article 110 and, where appropriate, the audit authority and the certifying authority, in carrying out their respective duties.
Ta pomaga organu upravljanja in skupnemu nadzornemu odboru iz člena 110 ter, kjer je primerno, revizijskemu organu in organu za potrjevanje pri opravljanju njihovih dolžnosti.
The joint technical secretariat may have antennae established in other participating countries.
Skupni tehnični sekretariat lahko ustanovi območne enote v drugih sodelujočih državah.
The audit authority for the cross-border programme shall be assisted by a group of auditors comprising a representative of each country participating in the cross-border programme carrying out the duties provided for in Article 105.
Revizijskemu organu za čezmejni program pri opravljanju dolžnosti, določenih v členu 105, pomaga skupina revizorjev, v kateri je po en predstavnik vsake države, ki sodeluje v čezmejnem programu.
The group of auditors shall be set up within three months of the decision approving the cross-border programme at the latest.
Skupina revizorjev se ustanovi najpozneje v treh mesecih od odločitve o odobritvi čezmejnega programa.
It shall be chaired by the audit authority for the cross-border programme.
Predseduje ji revizijski organ čezmejnega programa.
The participating countries may decide by unanimity that the audit authority is authorised to carry out directly the duties provide for in Article 105 in the whole of the territory covered by the programme without the need for a group of auditors as defined in the first subparagraph.
Sodelujoče države lahko soglasno sklenejo, da je revizijski organ pooblaščen za neposredno opravljanje dolžnosti iz člena 105 na celotnem območju, ki ga pokriva program, ne da bi bila potrebna skupina revizorjev, kakor je opredeljeno v prvem pododstavku.
The auditors shall be independent of the control system referred to in Article 108.
Revizorji so neodvisni od nadzornega sistema iz člena 108.
Each country participating in the cross-border programme shall appoint representatives to sit on the joint monitoring committee referred to in Article 110.
Vsaka država, ki sodeluje v čezmejnem programu, določi predstavnike, ki bodo sodelovali v skupnem nadzornem odboru iz člena 110.
Where one or more of the tasks of a managing authority or certifying authority are performed by an intermediate body, the relevant arrangements shall be formally recorded in writing.
Kadar eno ali več nalog organa upravljanja ali organa za potrjevanje izvaja posredniško telo, se ustrezna ureditev uradno evidentira v pisni obliki.
The provisions of this Regulation concerning the managing authority, the audit authority and the certifying authority shall apply to that intermediate body.
Za to posredniško telo se uporabljajo določbe o organu upravljanja, revizijskem organu in organu za potrjevanje iz te uredbe.
Functions of the managing authority
Naloge organa upravljanja
The managing authority shall be responsible for managing and implementing the cross-border programme in accordance with the principle of sound financial management and in particular for:
Organ upravljanja je odgovoren za upravljanje in izvajanje čezmejnega programa v skladu z načelom dobrega finančnega upravljanja in zlasti za:
ensuring that operations are selected for funding in accordance with the criteria applicable to the cross-border programme and that they comply with applicable Community and national rules for the whole of their implementation period;
zagotavljanje, da so dejavnosti izbrane za financiranje v skladu z merili, ki veljajo za čezmejni program, in da izpolnjujejo ustrezna pravila Skupnosti in nacionalna pravila v celotnem obdobju izvajanja;
ensuring that there is a system for recording and storing in computerised form accounting records of each operation under the cross-border programme and that the data on implementation necessary for financial management, monitoring, verifications, audits and evaluation are collected;
zagotavljanje sistema za zapis in shranjevanje računovodskih podatkov za vsako dejavnost v okviru čezmejnega programa v računalniški obliki ter zbiranje podatkov o izvajanju, ki so potrebni za finančno upravljanje, spremljanje, preverjanje, revizije in vrednotenje;
verifying the regularity of expenditure.
potrjevanje pravilnosti izdatkov.
To this end, it shall satisfy itself that the expenditure of each final beneficiary participating in an operation has been validated by the controller referred in Article 108;
V ta namen se prepriča, da je izdatke vsakega končnega upravičenca, ki sodeluje v dejavnosti, odobril nadzornik iz člena 108;
ensuring that the operations are implemented according to the public procurement provisions referred to in Article 121;
zagotavljanje, da se dejavnosti izvajajo v skladu z določbami za javne razpise iz člena 121;
ensuring that final beneficiaries and other bodies involved in the implementation of operations maintain either a separate accounting system or an adequate accounting code for all transactions relating to the operation without prejudice to national accounting rules;
zagotavljanje, da končni upravičenci in druga telesa, ki sodelujejo pri izvajanju dejavnosti, vodijo sistem ločenega računovodenja ali ustrezna računovodska pravila za vse transakcije v zvezi z dejavnostjo, ne glede na nacionalna računovodska pravila;
ensuring that the evaluations of cross-border programmes are carried out in accordance with Article 109;
zagotavljanje, da se vrednotenja čezmejnih programov izvajajo v skladu s členom 109;
setting up procedures to ensure that all documents regarding expenditure and audits required to ensure an adequate audit trail are held in accordance with the requirements of Article 134;
vzpostavitev postopkov za zagotovitev, da se vsi dokumenti glede izdatkov in revizij, potrebni za zagotovitev ustrezne revizijske sledi, hranijo v skladu z zahtevami člena 134;
ensuring that the certifying authority receives all necessary information on the procedures and verifications carried out in relation to expenditure for the purpose of certification;
zagotavljanje, da organ za potrjevanje za izdajo potrdil prejme vse potrebne podatke o postopkih in preverjanjih, ki se izvajajo glede izdatkov;
guiding the work of the joint monitoring committee and providing it with the documents required to permit the quality of the implementation of the cross-border programme to be monitored in the light of its specific goals;
usmerjanje dela skupnega nadzornega odbora in zagotavljanje dokumentov, potrebnih za spremljanje kakovosti izvajanja čezmejnega programa, ob upoštevanju njegovih posebnih ciljev;
drawing up and, after approval by the joint monitoring committee, submitting to the Commission the annual and final reports on implementation referred to in Article 112;
pripravo in, po potrditvi skupnega nadzornega odbora, predložitev letnih in končnih poročil o izvajanju iz člena 112 Komisiji;
ensuring compliance with the information and publicity requirements laid down in Article 62.
zagotavljanje izpolnjevanja zahtev po informacijah in obveščanju javnosti iz člena 62.
The managing authority shall lay down the implementing arrangements for each operation, where appropriate in agreement with the lead beneficiary.
Organ upravljanja določi izvedbeno ureditev vsake dejavnosti, kadar je to primerno, v dogovoru z glavnim upravičencem.
The certifying authority of a cross-border programme shall be responsible in particular for:
Organ za potrjevanje čezmejnega programa je pristojen zlasti za:
the expenditure declared complies with applicable Community and national rules and has been incurred in respect of operations selected for funding in accordance with the criteria applicable to the programme and complying with Community and national rules;
so prijavljeni izdatki v skladu z veljavnimi pravili Skupnosti in nacionalnimi pravili ter da so nastali zaradi dejavnosti, ki so bile izbrane za financiranje v skladu z merili, ki veljajo za program, ter v skladu s pravili Skupnosti in nacionalnimi pravili;
ensuring for the purposes of certification that it has received adequate information from the managing authority on the procedures and verifications carried out in relation to expenditure included in statements of expenditure;
za namene izdajanja potrdil zagotavljanje, da je od organa upravljanja prejel ustrezne podatke o postopkih in preverjanju glede izdatkov, vključenih v izkaze o izdatkih;
taking account for certification purposes of the results of all audits carried out by or under the responsibility of the audit authority;
za namene izdajanja potrdil upoštevanje rezultatov vseh revizij, ki jih je izvedel revizijski organ oziroma so bile izvedene v njegovi pristojnosti;
maintaining accounting records in computerised form of expenditure declared to the Commission.
vodenje računovodske evidence izdatkov, predloženih Komisiji, v računalniški obliki.
The managing authorities and the audit authorities shall have access to this information.
Organi upravljanja in revizijski organi imajo dostop do teh podatkov.
At the written request of the Commission, the certifying authority shall provide the Commission with this information, within ten working days of receipt of the request or any other agreed period for the purpose of carrying out documentary and on the spot checks;
Za izvedbo preverjanja dokumentov in pregledov na kraju samem organ za potrjevanje na pisno zahtevo Komisije zagotovi Komisiji te podatke v desetih delovnih dneh od prejema zahteve ali v drugem dogovorjenem roku;
keeping an account of amounts recoverable and of amounts withdrawn following cancellation of all or part of the contribution for an operation.
vodenje evidence o izterljivih zneskih ter zneskih, ki so bili umaknjeni po preklicu celotnega prispevka za določeno dejavnost ali njegovega dela.
Amounts recovered shall be repaid to the general budget of the European Union prior to the closure of the cross-border programme by deducting them from the next statement of expenditure;
Izterjani zneski se povrnejo v splošni proračun Evropske unije pred zaključitvijo čezmejnega programa, in sicer tako, da se odštejejo od naslednjega izkaza o izdatkih;
sending the Commission, by 28 February each year, a statement, identifying the following for each priority axis of the cross-border programme:
izjavo, ki jo vsako leto do 28. februarja pošlje Komisiji in v kateri za vsako prednostno os čezmejnega programa določi:
the amounts withdrawn from statements of expenditure submitted during the preceding year following cancellation of all or part of the public contribution for an operation;
zneske, umaknjene iz izkazov o izdatkih, predloženih prejšnje leto, po preklicu celotnega javnega prispevka za dejavnost ali njegovega dela;
the amounts recovered which have been deducted from these statements of expenditure;
izterjane zneske, ki so odšteti od teh izkazov o izdatkih;
a statement of amounts to be recovered as at 31 December of the preceding year classified by the year in which recovery orders were issued.
izkaz zneskov, ki jih je treba izterjati, z dne 31. decembra prejšnjega leta, pri čemer so razvrščeni po letu izdaje nalogov za izterjavo.
The audit authority of a cross-border programme shall be functionally independent of the managing authority and the certifying authority and shall be responsible in particular for:
Revizijski organ čezmejnega programa je funkcionalno neodvisen od organa upravljanja in organa za potrjevanje ter je odgovoren predvsem za:
ensuring that audits are carried out to verify the effective functioning of the management and control system of the cross-border programme;
zagotavljanje, da se revizije izvajajo tako, da se preveri učinkovito delovanje sistema upravljanja in nadzora čezmejnega programa;
ensuring that audits are carried out on operations on the basis of an appropriate sample to verify expenditure declared;
zagotavljanje, da se izvajajo revizije dejavnosti, in sicer na ustreznem vzorcu, da se preveri prijavljeni izdatek;
by 31 December each year from the year following the adoption of the cross-border programme to the fourth year following the last budgetary commitment:
do 31. decembra vsako leto od leta po sprejetju čezmejnega programa do četrtega leta po zadnji proračunski obveznosti:
submitting to the Commission an annual control report setting out the findings of the audits carried out during the previous twelve month period ending on 30 June of the year concerned and reporting any shortcomings found in the systems for the management and control of the programme.
predložitev letnega poročila o nadzoru, ki vsebuje ugotovitve revizij v obdobju preteklih dvanajstih mesecev, ki se zaključi 30. junija zadevnega leta, Komisiji in poročanje o kakršnih koli pomanjkljivostih, ugotovljenih v sistemu upravljanja in nadzora programa.
The first report, to be submitted by 31 December of the year following the adoption of the programme, shall cover the period from 1 January of the year of adoption to 30 June of the year following the adoption of the programme.
Prvo poročilo, ki ga je treba predložiti do 31. decembra v letu po sprejetju programa, zajema obdobje od 1. januarja v letu sprejetja do 30. junija v letu po sprejetju programa.
The information concerning the audits carried out after 1 July of the fourth year following the last budgetary commitment shall be included in the final control report supporting the closure declaration referred to in point (d) of this paragraph.
Podatki v zvezi z revizijami, izvedenimi po 1. juliju četrtega leta po zadnji proračunski obveznosti, se vključijo v končno poročilo o nadzoru k izjavi o zaključitvi iz točke (d) tega odstavka.
This report shall be based on the systems audits and audits of operations carried out under points (a) and (b) of this paragraph;
To poročilo temelji na revizijah sistemov in dejavnosti, izvedenih v okviru točk (a) in (b) tega odstavka;
issuing an opinion, on the basis of the controls and audits that have been carried out under its responsibility, as to whether the management and control system functions effectively, so as to provide a reasonable assurance that statements of expenditure presented to the Commission are correct and as a consequence reasonable assurance that the underlying transactions are legal and regular.
izdajanje mnenja na podlagi nadzora in revizij, izvedenih v njegovi pristojnosti, o tem, ali sistem upravljanja in nadzora deluje učinkovito, da se poda zadostno zagotovilo o pravilnosti izkazov o izdatkih, ki so bili predloženi Komisiji, in posledično zadostno zagotovilo o zakonitosti in pravilnosti transakcij, povezanih z računovodskimi izkazi.
When a common system applies to several IPA cross-border programmes, the information referred to in point (i) may be grouped in a single report, and the opinion and declaration issued under point (ii) may cover all the cross-border programmes concerned;
Če v več čezmejnih programih IPA velja skupni sistem, se lahko podatki iz točke (i) združijo v skupno poročilo, mnenje in izjava iz točke (ii) pa lahko zajemata vse zadevne čezmejne programe;
submitting to the Commission at the latest by 31 December of the fifth year following the last budgetary commitment a closure declaration assessing the validity of the application for payment of the final balance and the legality and regularity of the underlying transactions covered by the final statement of expenditure, which shall be supported by a final control report.
posredovanje izjave o zaključitvi, s katero se ocenjuje veljavnost zahteve za izplačilo končnega plačila ter zakonitost in pravilnost transakcij, ki so povezane z računovodskimi izkazi in zajete v končnem izkazu o izdatkih; izjava, podprta s končnim poročilom o nadzoru, se posreduje Komisiji najpozneje do 31. decembra petega leta po zadnji proračunski obveznosti.
This closure declaration shall be based on all the audit work carried out by or under the responsibility of the audit authority.
Izjava o zaključitvi temelji na vseh revizijah, ki jih je opravil revizijski organ oziroma so bile opravljene v njegovi pristojnosti.
Where the audits and controls referred to in paragraph 1 points (a) and (b) are carried out by a body other than the audit authority, the audit authority shall ensure that such bodies have the necessary functional independence.
Če revizije in nadzori iz točk (a) in (b) odstavka 1 izvaja telo, ki ni revizijski organ, revizijski organ zagotovi, da ima to telo ustrezno funkcionalno neodvisnost.
If weaknesses in management or control systems or the level of irregular expenditure detected do not allow the provision of an unqualified opinion for the annual opinion referred to in paragraph 1 point (c) or in the closure declaration referred to in paragraph 1 point (d), the audit authority shall give the reasons and estimate the scale of the problem and its financial impact.
Če pomanjkljivosti v sistemih upravljanja in nadzora ali stopnja ugotovljenih nepravilnih izdatkov ne dovoljujejo predložitve mnenja brez pridržka za letno mnenje iz točke (c) odstavka 1 ali iz izjave o zaključitvi iz točke (d) odstavka 1, revizijski organ navede razloge za to ter oceni obseg težave in njen finančni vpliv.
For the purposes of the audits referred to in Article 105(1)(b), an audit trail shall be considered adequate where, for the cross-border programme concerned, it complies with the following criteria:
Za namene revizije iz člena 105(1)(b) se revizijska sled šteje za ustrezno, če za zadevni čezmejni program izpolnjuje naslednja merila:
it permits the aggregate amounts certified to the Commission to be reconciled with the detailed accounting records and supporting documents held by the certifying authority, managing authority, intermediate bodies and lead beneficiaries as regards operations co-financed under the cross-border programme;
omogoča uskladitev skupnih zneskov, ki so bili potrjeni za Komisijo, z natančno računovodsko evidenco in spremnimi dokumenti, ki jih hranijo organ za potrjevanje, organ upravljanja, posredniška telesa in glavni upravičenci v zvezi z dejavnostmi, ki se sofinancirajo v okviru čezmejnega programa;
it permits verification of payment of the public contribution to the lead beneficiary and each final beneficiary;
omogoča preverjanje plačila javnega prispevka glavnemu upravičencu in vsakemu končnemu upravičencu;
it permits verification of application of the selection criteria established by the joint monitoring committee for the cross-border programme;
omogoča preverjanje uporabe meril za izbor, ki jih skupni nadzorni odbor določi za čezmejni program;
it contains, in respect of each operation, the technical specifications and financing plan, documents concerning the grant approval, documents relating to public procurement procedures, progress reports and reports on verifications and audits carried out.
za vsako dejavnost vključuje tehnične podatke in načrt financiranja, dokumente o odobritvi donacije, dokumente v zvezi s postopki javnega naročanja, poročila o napredku ter poročila o izvedenih preverjanjih in revizijah.
Audits of operations
Revizije dejavnosti
The audits referred to in Article 105(1)(b) shall be carried out each twelve-month period from 1 July of the year following the adoption of the cross-border programme on a sample of operations selected by a method established or approved by the audit authority in agreement with the Commission.
Revizije iz člena 105(1)(b) se izvajajo vsakih dvanajst mesecev od 1. julija leta po sprejetju čezmejnega programa na vzorcu dejavnosti, izbranem na podlagi metode, ki jo v dogovoru s Komisijo določi ali potrdi revizijski organ.
The audits shall be carried out on the spot on the basis of documentation and records held by the final beneficiary.
Revizije se izvedejo na kraju samem na podlagi dokumentacije in evidenc, ki jih hrani končni upravičenec.
The participating countries shall ensure the appropriate repartition of those audits over the implementation period.
Sodelujoče države v obdobju izvajanja zagotovijo ustrezno porazdelitev teh revizij.
the operation meets the selection criteria for the cross-border programme and has been implemented in accordance with the approval decision and fulfils any applicable conditions concerning its functionality and use or the objectives to be attained;
dejavnost izpolnjuje merila za izbor za čezmejni program, se izvaja v skladu z odločbo o potrditvi ter izpolnjuje vse pogoje, ki se uporabljajo v zvezi z njenim delovanjem in uporabo, ali cilje, ki jih mora doseči;
the expenditure declared corresponds to the accounting records and supporting documents held by the final beneficiary;
prijavljeni izdatki so v skladu z računovodsko evidenco in spremnimi dokumenti, ki jih hrani končni upravičenec;
the expenditure declared by the final beneficiary is in compliance with Community and national rules;
izdatki, ki jih navede končni upravičenec, so v skladu s pravili Skupnosti in nacionalnimi pravili;
the public contribution has been paid to the final beneficiary in accordance with Article 40(9).
javni prispevek je bil plačan končnemu upravičencu v skladu s členom 40(9).
Where problems detected appear to be systemic in nature and therefore entail a risk for other operations under the cross-border programme, the audit authority shall ensure that further examination is carried out, including additional audits where necessary, to establish the scale of such problems.
Kadar so ugotovljene težave po naravi videti sistemske in zato vključujejo tveganje za druge dejavnosti v okviru čezmejnega programa, revizijski organ zagotovi, da se izvede dodaten pregled, vključno z dodatnimi revizijami, kadar je to potrebno, da se določi obseg teh težav.
No less than 5 % of the total expenditure declared by lead beneficiaries and certified to the Commission in the final statement of expenditure shall be audited in accordance with paragraph 2 before the closure of a cross-border programme.
Najmanj 5 % skupnih izdatkov, ki jih navedejo glavni upravičenci in so v končnem izkazu o izdatkih, predloženem Komisiji, se pred zaključitvijo čezmejnega programa revidira v skladu z odstavkom 2.