natgillin/translations-raw huggingface dataset:
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 beneficiaries as regards operations co-financed under the operational programme;
omogoča, da se skupni zneski, potrjeni Komisiji, uskladijo s podrobnimi računovodskimi podatki in spremnimi dokumenti, ki jih imajo organ za potrjevanje, organ za upravljanje, posredniška telesa in upravičenci glede operacij, ki so sofinancirane na podlagi operativnega programa;
it permits verification of the application of the selection criteria established by the monitoring committee for the operational programme;
omogoča preverjanje uporabe meril za izbor, ki jih je za operativni program določil nadzorni odbor;
it contains, in respect of each operation, as appropriate, 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 operacijo, če je primerno, vsebuje tehnične specifikacije in finančni načrt, dokumente o odobritvi nepovratnih sredstev, dokumente, ki se nanašajo na postopke javnih naročil, poročila o poteku in poročila o opravljenih preverjanjih in revizijah.
The audits referred to in Article 61(1)(b) of the basic Regulation shall be carried out each 12-month period from 1 July 2008 on a sample of operations selected by a method established or approved by the audit authority in accordance with Article 43 of this Regulation.
Revizije iz člena 61(1)(b) Osnovne uredbe se izvajajo v vsakem dvanajstmesečnem obdobju od 1. julija 2008 na vzorcu operacij, ki se izberejo po metodi, ki jo določi ali odobri revizijski organ v skladu s členom 43 te uredbe.
The audits shall be carried out on-the-spot on the basis of documentation and records held by the beneficiary.
Revizije se opravijo na kraju samem na podlagi dokumentacije in evidenc, ki jih ima upravičenec.
The audits shall verify that the following conditions are fulfilled:
Revizije preverijo, če so izpolnjeni naslednji pogoji:
the operation meets the selection criteria for the operational programme, 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;
operacija izpolnjuje merila operativnega programa za izbor, je bila izvedena v skladu s sklepom o odobritvi in izpolnjuje vse pogoje, ki se uporabljajo glede funkcionalnosti in uporabe ali ciljev, ki jih je treba doseči;
the expenditure declared corresponds with the accounting records and supporting documents held by the beneficiary;
prijavljeni izdatki so v skladu z računovodskimi podatki in spremnimi dokumenti, ki jih ima upravičenec;
the expenditure declared by the beneficiary is in compliance with Community and national rules;
izdatki, ki jih je prijavil upravičenec, so v skladu s pravili Skupnosti in nacionalnimi pravili;
the public contribution has been paid to the beneficiary in accordance with Article 80 of the basic Regulation.
javni prispevek je bil upravičencu plačan v skladu s členom 80 Osnovne uredbe.
Where any problems detected appear to be systemic in nature and therefore entail a risk for other operations under the operational programme, the audit authority shall ensure that further examinations are carried out, including additional audits where necessary, to establish the scale of any such problems.
Kadar se zdi, da so odkrite težave sistemske in da zato predstavljajo tveganje za druge operacije po operativnem programu, revizijski organ zagotovi, da se opravi nadaljnja preučitev, ki po potrebi vključuje dodatne revizije, da se ugotovi obseg vseh takih težav.
The necessary preventive and corrective action shall be taken by the responsible authorities.
Odgovorni organi potrebno preventivno in korektivno ukrepajo.
Only expenditure falling within the scope of the audit in accordance with paragraph 1 shall be counted towards the amount of expenditure audited, for the purposes of reporting in the tables in point 9 of Part A of Annex VI and point 9 of Part A of Annex VII.
Samo izdatki, ki spadajo na področje revizije v skladu z odstavkom 1, se štejejo za znesek izdatkov, ki se revidira, za namene poročanja v preglednicah v točki 9 dela A Priloge VI in točki 9 dela A Priloge VII.
The sample of operations to be audited each 12-month period shall in the first instance be based on a random statistical sampling method as set out in paragraphs 2, 3 and 4.
Vzorec operacij, ki se v vsakem dvanajstmesečnem obdobju revidira na prvi stopnji, temelji na metodi naključnega statističnega vzorčenja, kakor je določeno v odstavkih 2, 3 in 4.
Additional operations may be selected as a complementary sample as set out in paragraphs 5 and 6.
Kot dopolnilni vzorec se lahko izbere dodatne operacije, kakor je določeno v odstavkih 5 in 6.
The method used to select the sample and to draw conclusions from the results shall take account of internationally accepted audit standards and be documented.
Metoda, ki se uporablja za izbor vzorca in za pripravo zaključkov iz rezultatov, upošteva mednarodno sprejete revizijske standarde in je dokumentirana.
Having regard to the amount of expenditure, the number and type of operations and other relevant factors, the audit authority shall determine the appropriate statistical sampling method to apply.
Ob upoštevanju zneska izdatkov, števila in vrst operacij ter drugih pomembnih dejavnikov revizijski organ določi ustrezno metodo statističnega vzorčenja, ki naj se uporabi.
The technical parameters of the sample shall be determined in accordance with Annex IV.
Tehnične parametre vzorca se določi v skladu s Prilogo IV.
The sample to be audited in each 12-month period shall be selected from those operations for which expenditure has been declared to the Commission for the operational programme during the year preceding the year in which the annual control report, provided for in Article 61(1)(e)(i) of the basic Regulation, is communicated to the Commission.
Vzorec, ki se revidira v vsakem dvanajstmesečnem obdobju, se izbere iz operacij, za katere so bili Komisiji prijavljeni izdatki za operativni program v letu pred letom, v katerem se Komisiji posreduje letno nadzorno poročilo iz člena 61(1)(e)(i) Osnovne uredbe.
For the first twelve month period, the audit authority may decide to group the operations for which expenditure has been declared to the Commission in 2007 and 2008 as a basis for the selection of the operations to be audited.
Revizijski organ lahko za prvo dvanajstmesečno obdobje odloči v skupine združiti operacije, za katere so bili Komisiji prijavljeni izdatki v letu 2007 in 2008 in to uporabi kot podlago za izbor operacij, ki bodo revidirane.
The audit authority shall draw conclusions on the basis of the results of the audits relating to expenditure declared to the Commission during the period referred to in paragraph 3 and communicate them to the Commission in the annual control report.
Revizijski organ pripravi zaključke na podlagi rezultatov revizije, ki se nanaša na izdatke, ki so bili Komisiji prijavljeni v obdobju iz odstavka 3 in jih Komisiji posreduje v letnem nadzornem poročilu.
In operational programmes for which the projected error rate is above the materiality level, the audit authority shall analyse its significance and take the necessary actions, including making appropriate recommendations which shall be communicated in the annual control report.
V operativnih programih, za katere je predvidena stopnja napak nad ravnjo pomembnosti, revizijski organ analizira pomembnost in ustrezno ukrepa, vključno z ustreznimi priporočili, ki se sporočijo v letnem nadzornem poročilu.
The audit authority shall regularly review the coverage provided by the random sample, having regard in particular to the need to have sufficient audit assurance for the declarations to be provided at partial and final closure of the operational programme.
Revizijski organ redno pregleduje zajetje, ki ga zagotavlja naključni vzorec, in pri tem upošteva zlasti potrebo po zadostnem revizijskem zagotovilu za prijave, ki se posredujejo ob delnem ali končnem zaprtju operativnega programa.
It shall decide on the basis of its professional judgment whether it is necessary to audit a complementary sample of additional operations in order to take account of specific risk factors identified and to guarantee for the programme sufficient coverage of different types of operation, beneficiaries, intermediate bodies and priority axes.
Na podlagi svoje strokovne presoje odloči ali je treba revidirati dopolnilni vzorec dodatnih operacij, da upošteva posebne dejavnike tveganja, ki so bili ugotovljeni, in da za program jamči zadostno zajetje različnih vrst operacij, upravičencev, posredniških teles in prednostnih osi.
The audit authority shall draw conclusions on the basis of the results of the audits of the complementary sample and communicate them to the Commission in the annual control report.
Revizijski organ pripravi zaključke na podlagi rezultatov revizije dopolnilnega vzorca in jih Komisiji posreduje v letnem nadzornem poročilu.
Where the number of detected irregularities is high or where systemic irregularities have been detected, the audit authority shall analyse the significance thereof and take the necessary actions including making recommendations which shall be communicated in the annual control report.
Kjer je število odkritih nepravilnosti visoko ali kjer so bile odkrite sistemske nepravilnosti, revizijski organ analizira pomembnost in ustrezno ukrepa, vključno z ustreznimi priporočili, ki se sporočijo v letnem nadzornem poročilu.
The results of the audits on the complementary sample shall be analysed separately from those of the random sample.
Rezultate revizij dopolnilnega vzorca se analizira ločeno od rezultatov revizij naključnega vzorca.
In particular, irregularities detected in the complementary sample shall not be taken into account when the error rate of the random sample is calculated.
Nepravilnosti, odkrite v dopolnilnem vzorcu, se zlasti ne upošteva pri izračunu stopnje napak naključnega vzorca.
Documents presented by the audit authority
Dokumenti, ki jih predloži revizijski organ
The audit strategy referred to in Article 61(1)(c) of the basic Regulation shall be established in accordance with the model set out in Annex V to this Regulation.
Revizijsko strategijo iz člena 61(1)(c) Osnovne uredbe se določi v skladu z vzorcem iz Priloge V k tej uredbi.
It shall be updated and reviewed annually and, if necessary, during the course of the year.
Posodobi in pregleda se vsako leto, če je potrebno, tudi med letom.
The annual control report and the opinion referred to in Article 61(1)(e)(i) of the basic Regulation shall be based on the systems audits and audits of operations carried out under Article 61(1)(a) and (b) of that Regulation in accordance with the audit strategy for the operational programme and shall be drawn up in accordance with the models set out in Annex VI to this Regulation.
Letno nadzorno poročilo in mnenje iz člena 61(1)(e)(i) Osnovne uredbe temelji na revizijah sistemov in revizijah operacij, izvedenih na podlagi člena 61(1)(a) in (b) navedene uredbe v skladu z revizijsko strategijo za operativni program in se pripravi v skladu z vzorci iz Priloge VI k tej uredbi.
The closure declaration referred to in Article 61(1)(f) of the basic Regulation shall be based on all the audit work carried out by or under the responsibility of the audit authority in accordance with the audit strategy.
Izjava o zaprtju iz člena 61(1)(f) Osnovne uredbe temelji na revizijskem delu, ki ga opravi revizijski organ ali se opravi v njegovi pristojnosti v skladu z revizijsko strategijo.
The closure declaration and final control report shall be drawn up in accordance with the model set out in Annex VII to this Regulation.
Izjava o zaprtju in končno nadzorno poročilo se pripravi v skladu z vzorcem iz Priloge VII k tej uredbi.
If there is limitation in the scope of examination or if the level of irregular expenditure detected does not allow the provision of a unqualified opinion for the annual opinion referred to in Article 61(1)(e) of the basic Regulation or in the closure declaration referred to in Article 61(1)(f) of that Regulation, the audit authority shall give the reasons and estimate the scale of the problem and its financial impact.
Če je obseg preučitve omejen ali če raven odkritih nepravilnih izdatkov ne omogoča mnenja brez pridržka za letno poročilo iz člena 61(1)(e) Osnovne uredbe ali v izjavi o zaprtju iz člena 61(1)(f) navedene uredbe, revizijski organ navede razloge in oceni obseg težave ter njen finančni vpliv.
In the event of partial closure of an operational programme, the declaration relating to the legality and regularity of the transactions covered by the statement of expenditure referred to in Article 85 of the basic Regulation shall be drawn up by the audit authority in accordance with the model set out in Annex VIII to this Regulation and submitted with the opinion referred to in Article 61(1)(e)(iii) of the basic Regulation
V primeru delnega zaprtja operativnega programa izjavo, ki se nanaša na zakonitost in regularnost transakcij, zajetih v izkazu o izdatkih iz člena 85 Osnovne uredbe, pripravi revizijski organ v skladu z vzorcem iz Priloge VIII k tej uredbi in jo posreduje z mnenjem iz člena 61(1)(e)(iii) Osnovne uredbe.
For the purposes of Article 87 of the basic Regulation, the managing authority shall ensure that a record is available of the identity and location of bodies holding the supporting documents relating to expenditure and audits, which includes all documents required for an adequate audit trail.
Za namene člena 87 Osnovne uredbe organ za upravljanje zagotovi, da je na voljo zapis o identiteti in lokaciji organov, ki imajo spremne dokumente o izdatkih in revizijah in vsebujejo vse dokumente, ki so potrebni za ustrezno revizijsko sled.
The managing authority shall ensure that the documents referred to in paragraph 1 of this Article are made available for inspection by, and extracts or copies thereof are supplied to, persons and bodies entitled thereto, including at least authorised staff of the managing authority, certifying authority, intermediate bodies, audit authority and the bodies referred to in Article 61(3) of the basic Regulation and authorised officials of the Community and their authorised representatives.
Organi za upravljanje zagotovijo, da so dokumenti iz odstavka 1 tega člena na voljo za pregled in da se izpiske ali izvode dokumentov posreduje osebam in telesom, ki so do tega upravičeni, vključno najmanj pooblaščenemu osebju organa za upravljanje, organa za potrjevanje, posredniških teles, revizijskega organa in telesom iz člena 61(3) Osnovne uredbe ter pooblaščenimi uradniki Skupnosti in njenimi pooblaščenimi zastopniki.
The managing authority shall keep the information necessary for the purposes of evaluation and reporting, including the information referred to in Article 40, in relation to operations referred to in Article 87(2) of the basic Regulation for the whole of the period referred to in paragraph (1)(a) of that Article.
Organ za upravljanje hrani informacije, potrebne za vrednotenje in poročanje, vključno z informacijami iz člena 40, v zvezi z operacijami iz člena 87(2) Osnovne uredbe celo obdobje iz odstavka (1)(a) navedenega člena.
The following at least shall be considered as commonly accepted data carriers, as referred to in Article 87 of the basic Regulation:
Zlasti naslednje se šteje za splošno sprejete nosilce podatkov, kakor so navedeni v členu 87 Osnovne uredbe:
photocopies of original documents;
fotokopije originalnih dokumentov;
microfiches of original documents;
mikrofilmi originalnih dokumentov;
electronic versions of original documents;
elektronske različice originalnih dokumentov;
documents existing in electronic version only.
dokumenti, ki obstajajo samo v elektronski obliki.
The procedure for certification of conformity of documents held on commonly accepted data carriers with the original document shall be laid down by the national authorities and shall ensure that the versions held comply with national legal requirements and can be relied on for audit purposes.
Postopek za potrjevanje skladnosti dokumentov na splošno sprejetih nosilcih podatkov z originalnimi dokumenti določijo nacionalni organi in zagotovijo, da so različice v skladu z nacionalnimi pravnimi zahtevami in da se lahko uporabljajo za revizijske namene.
Where documents exist in electronic version only, the computer systems used must meet accepted security standards that ensure that the documents held comply with national legal requirements and may be relied on for audit purposes.
Kadar dokumenti obstajajo samo v elektronski obliki, morajo računalniški sistemi izpolnjevati varnostne standarde, ki zagotavljajo, da so dokumenti v skladu z nacionalnimi pravnimi zahtevami in da se lahko uporabljajo za revizijske namene.
Certified statements of expenditure and applications for payment, as referred to in Article 60(a) of the basic Regulation, shall be drawn up in the format set out in Annex IX to this Regulation and transmitted to the Commission.
Potrjeni izkazi o izdatkih in zahtevki za izplačila iz člena 60(a) Osnovne uredbe se pripravijo v obliki, določeni v Prilogi IX k tej uredbi in se pošljejo Komisiji.
By 31 March each year, as from 2008, the certifying authority shall submit to the Commission a statement in accordance with the model set out in Annex X identifying for each priority axis of the operational programme:
Od leta 2008 dalje organ za potrjevanje vsako leto do 31. marca Komisiji predloži izkaz v skladu z vzorcem, določenim v Prilogi X za vsako prednostno os operativnega programa.
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, ki so bili posredovani v predhodnem letu po preklicu celega ali dela javnega prispevka za operacijo;
the amounts recovered which have been deducted from those statements of expenditure;
izterjane zneske, ki so bili odšteti iz navedenih 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 za izterjavo po stanju na dan 31. decembra predhodnega leta, razvrščeni po letih izdaje naloga za izterjavo.
In order to proceed to the partial closure of the operational programme, the certifying authority shall submit to the Commission a statement of expenditure referred to in Article 85 of the basic Regulation in the format set out in Annex xI to this Regulation.
Da bi začeli z delnim zaprtjem operativnega programa, organ za potrjevanje Komisiji pošlje izkaz o izdatkih iz člena 85 Osnovne uredbe v obliki, določeni v Prilogi XI k tej uredbi.
The description of the management and control systems for the operational programme referred to in Article 71(1) of the basic Regulation shall contain information on the points referred to in Article 57 of that Regulation, and the information set out in Articles 48 and 49 of the present Regulation.
Opis sistemov upravljanja in nadzora za operativni program iz člena 71(1) Osnovne uredbe vsebuje informacije o točkah iz člena 57 navedene uredbe ter informacije, določene v členih 48 in 49 te uredbe.
That information shall be submitted in accordance with the model set out in Part A of Annex XII to this Regulation.
Informacije se posreduje v skladu z vzorcem v delu A Priloge XII k tej uredbi.
Information concerning the managing authority, the certifying authority and intermediate bodies
Informacije o organih za upravljanje, organih za potrjevanje in posredniških telesih
As regards the managing authority, the certifying authority and each intermediate body, the Member State shall provide the Commission with the following information:
Glede organa za upravljanje, organa za potrjevanje in vsakega posredniškega telesa države članice Komisiji posredujejo naslednje informacije:
a description of the tasks entrusted to them;
opis nalog, ki so jim zaupane;
an organisation chart of each of them, a description of the allocation of tasks between or within their departments, and the indicative number of posts allocated;
organizacijsko shemo vsakega od njih, opis dodelitve nalog med ali v oddelkih, ter okvirno število dodeljenih delovnih mest;
the procedures for selecting and approving operations;
postopke za izbor in potrjevanje operacij;
the procedures by which beneficiaries' applications for reimbursement are received, verified and validated, and in particular the rules and procedures laid down for verification purposes in Article 39, and the procedures by which payments to beneficiaries are authorised, executed and entered in the accounts;
postopke prejema, preverjanja in validiranja zahtevkov upravičencev za povračilo, zlasti pravila in postopke, ki so določeni za preverjanje v členu 39, ter postopkov odobritve, izvrševanja in vpisovanja plačil upravičencev v računovodsko evidenco;
the procedures by which statements of expenditure are drawn up, certified and submitted to the Commission;
postopke priprave, potrjevanja in posredovanja izkazov o izdatkih Komisiji;
a reference to the written procedures established for the procedures referred to in points (c), (d) and (e);
sklicevanje na pisne postopke, določene za postopke iz točk (c), (d) in (e);
the eligibility rules laid down by the Member State and applicable to the operational programme;
pravila za upravičenost, ki jih določi država članica in se uporabljajo za operativni program;
the system for keeping the detailed accounting records of operations and data on implementation referred to in Article 40(1) under the operational programme.
sistem za vodenje podrobnih računovodskih evidenc operacij in podatkov o izvajanju iz člena 40(1) te uredbe na podlagi operativnega programa.
Information concerning the audit authority and the bodies referred to in Article 61(3) of the basic Regulation
Informacije o revizijskem organu in telesih iz člena 61(3) Osnovne uredbe
As regards the audit authority and the bodies, referred to in Article 61(3) of the basic Regulation, the Member State shall provide the Commission with the following information:
Glede revizijskega organa in teles iz člena 61(3) Osnovne uredbe države članice Komisiji posredujejo naslednje informacije:
a description of their respective tasks and their inter-relationships;
opis njihovih nalog in njihove medsebojne povezave;
the organisation chart of the audit authority and of each of the bodies involved in carrying out audits concerning the operational programme, describing how their independence is ensured, the indicative number of posts allocated and the qualifications or experience required;
organizacijsko shemo revizijskega organa in vsakega od teles, ki so vključena v izvajanje revizij glede operativnega programa, opis, kako je zagotovljena njihova neodvisnost, okvirno število dodeljenih delovnih mest ter zahtevana usposobljenost ali izkušnje;
the procedures for monitoring the implementation of recommendations and corrective measures resulting from audit reports;
postopke za spremljanje izvajanja priporočil in korektivnih ukrepov, ki izhajajo iz revizijskih poročil;
the procedures, where appropriate, for the supervision by the audit authority of the work of the bodies involved in carrying out audits concerning the operational programme;
postopke, kadar je to primerno, nadzora dela teles, ki so vključena v izvajanje revizij glede operativnega programa, s strani revizijskega organa;
the procedures for the preparation of the annual control report and the closure declaration.
postopke za pripravo letnega nadzornega poročila in izjave o zaprtju.
Assessment of the management and control systems
Ocena sistemov upravljanja in nadzora