natgillin/translations-raw huggingface dataset:
The accounting officer shall, after the close of the financial year and up to the date of presentation of the general accounts, make any adjustments which, without involving disbursement or collection in respect of that year, are necessary for a true and fair presentation of those accounts.
Računovodja po izteku proračunskega leta in do datuma priprave splošnega računovodstva sprejme kakršne koli popravke, ki ne vsebujejo izdatkov ali prihodkov za navedeno leto in so potrebne za pravilno in pošteno pripravo tega računovodstva.
Such adjustments shall comply with the accounting rules referred to in Article 143.
Taki popravki so skladni z računovodskimi pravili iz člena 143.
The budgetary accounts shall provide a detailed record of the implementation of the budget.
Proračunsko računovodstvo zagotavlja natančen zapis izvrševanja proračuna.
For the purposes of paragraph 1, the budgetary accounts shall record all budgetary revenue and expenditure operations provided for in Title IV of Part One.
Za namene odstavka 1 proračunsko računovodstvo evidentira vse proračunske prihodke in odhodke iz naslova IV prvega dela.
The inventory
Evidenca premoženja
Each institution and body referred to in Article 141 shall keep inventories showing the quantity and value of all the Union's tangible, intangible and financial assets in accordance with a model drawn up by the accounting officer of the Commission.
Vsaka institucija in vsak organ iz člena 141 vodi evidenco premoženja, ki prikazuje količino in vrednost vseh opredmetenih, neopredmetenih in finančnih sredstev Unije v skladu z vzorcem, ki ga pripravi računovodja Komisije.
Each institution and body referred to in Article 141 shall check that entries in the inventory correspond to the actual situation.
Vsaka institucija in vsak organ iz člena 141 preveri, da vknjižbe v evidenco premoženja ustrezajo dejanskemu stanju.
The sale of the Union's tangible assets shall be suitably advertised.
Prodaja opredmetenih sredstev Unije se ustrezno objavi.
External audit by the Court of Auditors
Zunanja revizija, ki jo opravi Računsko sodišče
The European Parliament, the Council and the Commission shall inform the Court of Auditors, as soon as possible, of all decisions and rules adopted pursuant to Articles 13, 16, 21, 25, 26, 29 and 40.
Evropski parlament, Svet in Komisija čim prej obvestijo Računsko sodišče o vseh odločitvah in pravilih, sprejetih na podlagi členov 13, 16, 21, 25, 26, 29 in 40.
Rules and procedure on the audit
Revizijska pravila in postopek
The examination by the Court of Auditors of whether all revenue has been received and all expenditure incurred in a lawful and proper manner shall have regard to the Treaties, the budget, this Regulation, the delegated acts adopted pursuant to this Regulation and all other acts adopted pursuant to the Treaties.
Računsko sodišče pri pregledovanju, ali so bili vsi prihodki prejeti in ali so vsi odhodki nastali na zakonit in pravilen način, upošteva Pogodbe, proračun, to uredbo, delegirane akte, sprejete na podlagi te uredbe, in vse druge akte, sprejete na podlagi Pogodb.
In the performance of its task, the Court of Auditors shall be entitled to consult, in the manner provided for in Article 161, all documents and information relating to the financial management of departments or bodies with regard to operations financed or co-financed by the Union.
Pri izvajanju svoje naloge ima Računsko sodišče pravico, da na način iz člena 161 pregleda vso dokumentacijo in informacije v zvezi s finančnim poslovodenjem služb ali organov za operacije, ki jih financira ali sofinancira Unija.
It shall have the power to hear any official responsible for a revenue or expenditure operation and to use any of the auditing procedures appropriate to the aforementioned departments or bodies.
Računsko sodišče ima pooblastilo, da lahko zasliši vsakega uradnika, ki je odgovoren za prihodke ali odhodke, in uporabi vse revizijske postopke, ki so primerni za navedene službe ali organe.
The audit in the Member States shall be carried out in liaison with the national audit institutions or, where they do not have the necessary powers, with the competent national departments.
V državah članicah opravlja revizijo v sodelovanju z nacionalnimi revizijskimi organi ali, če ti nimajo potrebnih pooblastil, s pristojnimi nacionalnimi službami.
The Court of Auditors and the national audit institutions of the Member States shall cooperate in a spirit of trust while maintaining their independence.
Računsko sodišče in nacionalni revizijski organi držav članic sodelujejo v duhu zaupanja, pri čemer ohranjajo svojo neodvisnost.
In order to obtain all the necessary information for the performance of the task entrusted to it by the Treaties or the acts adopted pursuant to them, the Court of Auditors may be present, at its request, during the audit operations carried out within the framework of the implementation of the budget by, or on behalf of, any institution.
Računsko sodišče, da bi pridobilo vse potrebne informacije za opravljanje naloge, ki mu je poverjena s Pogodbami ali akti, sprejetimi na njuni podlagi, lahko na lastno pobudo prisostvuje dejanjem v zvezi z revizijo, ki jih v okviru izvrševanja proračuna izvede katera koli institucija ali se izvajajo v njenem imenu.
At the request of the Court of Auditors, each institution shall authorise financial institutions holding Union deposits to enable the Court of Auditors to ensure that external data tally with the accounts.
Na zahtevo Računskega sodišča vsaka institucija finančnim institucijam, pri katerih ima Unija depozite, dovoli, da Računskemu sodišču omogočijo preveritev, če se zunanji podatki skladajo s poslovnimi knjigami.
In order to perform its task, the Court of Auditors shall notify the institutions and authorities to which this Regulation applies of the names of the members of its staff who are empowered to audit them.
Računsko sodišče, da bi lahko izvajalo svojo nalogo, institucijam in organom, za katere se uporablja ta uredba, uradno sporoči imena svojih zaposlenih, ki imajo pooblastilo za njihovo revidiranje.
Checks on securities and cash
Preverjanje vrednostnih papirjev in gotovine
The Court of Auditors shall ensure that all securities and cash on deposit or in hand are checked against vouchers signed by the depositories or against official memoranda of cash and securities held.
Računsko sodišče zagotovi, da se vsi vrednostni papirji in gotovina na vpogled ali v blagajni preverijo s knjigovodskimi listinami, ki jih podpišejo depozitarji, ali z uradnimi zapisniki o gotovini in vrednostnih papirjih v blagajni.
It may carry out such checks itself.
Te preverbe lahko opravi tudi samo.
Court of Auditors' right of access
Pravica Računskega sodišča do dostopa
The Commission, the other institutions, the bodies administering revenue or expenditure on the Union's behalf and recipients shall afford the Court of Auditors all the facilities and give it all the information which the Court of Auditors considers necessary for the performance of its task.
Komisija, druge institucije, organi, ki vodijo prihodke ali odhodke v imenu Unije, in prejemniki dajo Računskemu sodišču na voljo vsa sredstva in vse informacije, za katere Računsko sodišče meni, da so potrebni za izvajanje njegove naloge.
They shall place at the disposal of the Court of Auditors all documents concerning the award and performance of contracts financed by the budget and all accounts of cash or materials, all accounting records or supporting documents, and also administrative documents relating thereto, all documents relating to revenue and expenditure, all inventories, all organisation charts of departments, which the Court of Auditors considers necessary for auditing the budgetary and financial outturn report on the basis of records or on the spot auditing and, for the same purposes, all documents and data created or stored electronically.
Računskemu sodišču dajo na voljo vso dokumentacijo v zvezi z oddajo in izvajanjem naročil, ki se financirajo iz proračuna, in vse poslovne knjige gotovine ali materiala, vse računovodske evidence ali dokazila in tudi upravne dokumente v zvezi z njimi, vse dokumente v zvezi s prihodki in odhodki, vse evidence premoženja, vse organigrame služb, za katere Računsko sodišče meni, da so potrebni za revidiranje izkaza realizacije proračuna in izkaza finančnega izida na podlagi evidenc ali revidiranja na kraju samem, ter za enak namen tudi vse dokumente in podatke, pripravljene ali arhivirane elektronsko.
The internal audit bodies and other services of the national administrations concerned shall afford the Court of Auditors all the facilities which it considers necessary for the performance of its task.
Notranji revizijski organi in druge službe zadevnih nacionalnih uprav dajo Računskemu sodišču na voljo vsa sredstva, za katera slednje meni, da so potrebna za izvajanje njegove naloge.
show their records of cash in hand, any other cash, securities and materials of all kinds, and also the supporting documents in respect of their stewardship of the funds with which they are entrusted, and also any books, registers and other documents relating thereto;
dajo na vpogled svoje evidence gotovine v blagajni, druge gotovine, vrednostnih papirjev in materiala vseh vrst, pa tudi dokazila v zvezi z upravljanjem sredstev, ki so jim poverjena, in tudi vse knjige, evidence in druge dokumente v zvezi s tem;
present the correspondence and any other documents required for the full implementation of the audit referred to in Article 159(1).
predložijo korespondenco in vse druge dokumente, ki so potrebni za celovito izvedbo revizije iz člena 159(1).
The information supplied under point (b) of the first subparagraph may be requested only by the Court of Auditors.
Informacije iz točke (b) prvega pododstavka lahko zahteva samo Računsko sodišče.
The Court of Auditors shall be empowered to audit the documents in respect of the revenue and expenditure of the Union which are held by the departments of the institutions and, in particular, by the departments responsible for decisions in respect of such revenue and expenditure, the bodies administering revenue or expenditure on the Union's behalf and the natural or legal persons receiving payments from the budget.
Računsko sodišče ima pooblastilo za revidiranje dokumentacije v zvezi s prihodki in odhodki Unije, ki jo hranijo službe institucij in zlasti službe, odgovorne za odločanje v zvezi s takimi prihodki in odhodki, organi, ki vodijo prihodke in odhodke v imenu Unije, ter fizične ali pravne osebe, ki prejemajo plačila iz proračuna.
The task of establishing that the revenue has been received and the expenditure incurred in a lawful and proper manner and that the financial management has been sound shall extend to the utilisation, by bodies outside the institutions, of Union funds received by way of contributions.
Pri nalogi ugotavljanja, ali so bili prihodki prejeti in ali so odhodki nastali na zakonit in pravilen način ter ali je bilo finančno poslovodenje dobro, se ugotavlja tudi, kako organi zunaj institucij uporabljajo sredstva Unije, ki jih prejmejo v obliki prispevkov.
Union financing paid to recipients outside the institutions shall be subject to the agreement in writing by those recipients or, failing agreement on their part, by contractors or subcontractors, to an audit by the Court of Auditors into the use made of the financing granted.
Za financiranje Unije, ki se plača prejemnikom zunaj institucij, ti prejemniki pisno izrazijo strinjanje, da Računsko sodišče revidira uporabo odobrenega financiranja, če tega ne storijo, pa tako strinjanje izrazijo izvajalci ali podizvajalci.
The Commission shall provide the Court of Auditors, at its request, with any information on borrowing-and-lending operations.
Komisija da Računskemu sodišču na njegovo zahtevo vse informacije o najemanju in dajanju posojil.
Use of integrated computer systems shall not have the effect of reducing access by the Court of Auditors to the supporting documents.
Uporaba integriranih računalniških sistemov ne bo poslabšala možnosti dostopa Računskega sodišča do dokazil.
Annual report of the Court of Auditors
Letno poročilo Računskega sodišča
The Court of Auditors shall transmit to the Commission and the institutions concerned by 30 June, any observations which are, in its opinion, such that they should appear in the annual report.
Računsko sodišče pošlje Komisiji in zadevnim institucijam do 30. junija vsa opažanja, ki bi po njegovem mnenju morala biti vključena v letno poročilo.
Those observations shall remain confidential and shall be subject to an adversarial procedure.
Ta opažanja ostanejo zaupna in se obravnavajo v kontradiktornem postopku.
Each institution shall address its reply to the Court of Auditors by 15 October.
Vsaka institucija pošlje svoj odgovor Računskemu sodišču do 15. oktobra.
The replies of institutions other than the Commission shall be sent to the Commission at the same time.
Odgovori drugih institucij so istočasno poslani tudi Komisiji.
The annual report shall contain an assessment of the soundness of financial management.
Letno poročilo vsebuje oceno urejenosti finančnega poslovodenja.
The annual report shall contain a section for each institution.
Letno poročilo vsebuje poseben oddelek za vsako institucijo.
The Court of Auditors may add any summary report or general observations which it sees fit to make.
Računsko sodišče lahko po lastni presoji doda povzetek poročila ali splošna opažanja.
The Court of Auditors shall take all necessary steps to ensure that the replies of each institution to its observations are published next to or after each observation to which they relate.
Računsko sodišče stori vse potrebno, da se odgovori vsake institucije na njegova opažanja objavijo poleg vsakega opažanja, na katero se nanašajo, ali pod njim.
The Court of Auditors shall transmit to the authorities responsible for giving discharge and to the other institutions, by 15 November, its annual report accompanied by the replies of the institutions and shall ensure publication thereof in the Official Journal of the European Union.
Računsko sodišče do 15. novembra organu, odgovornemu za razrešnico, in drugim institucijam pošlje svoje letno poročilo, ki mu priloži odgovore institucij, ter poskrbi za njihovo objavo v Uradnem listu Evropske unije.
As soon as the Court of Auditors has transmitted the annual report, the Commission shall immediately inform the Member States concerned of the details of that report which relate to management of the funds for which they are responsible under the applicable rules.
Ko Računsko sodišče pošlje letno poročilo, Komisija takoj obvesti zadevne države članice o vsebini tega poročila, ki se nanaša na upravljanje sredstev, za katera so odgovorne na podlagi pravilih, ki se uporabljajo.
Following receipt of such information, the Member States shall reply to the Commission within 60 days.
Države članice v 60 dneh po prejemu takih informacij odgovorijo Komisiji.
The Commission shall transmit a summary of that information to the Court of Auditors, the European Parliament and the Council by 28 February.
Komisija do 28. februarja pošlje povzetek teh informacij Računskemu sodišču, Evropskemu parlamentu in Svetu.
Special reports of the Court of Auditors
Posebna poročila Računskega sodišča
The Court of Auditors shall transmit to the institution or the body concerned any observations which are, in its opinion, such that they should appear in a special report.
Računsko sodišče pošlje zadevni instituciji ali organu vsa opažanja, ki bi po njegovem mnenju morala biti vključena v posebno poročilo.
The institution or the body concerned shall inform the Court of Auditors, within two and a half months of transmission of those observations, of any replies it wishes to make in relation to those observations.
Zadevna institucija ali organ v dveh mesecih in pol po posredovanju opažanj sporoči Računskemu sodišču svoje odgovore, ki jih želi dati na ta opažanja.
The Court of Auditors shall adopt the definitive version of the special report the month following receipt of the replies made by the institution or body concerned.
Računsko sodišče sprejme dokončno različico posebnega poročila v mesecu, ki sledi prejemu odgovorov zadevne institucije ali organa.
The special reports, together with the replies of the institutions or bodies concerned, shall be transmitted without delay to the European Parliament and the Council, each of which shall decide, where appropriate in conjunction with the Commission, what action is to be taken in response.
Posebna poročila se skupaj z odgovori zadevnih institucij ali organov nemudoma pošljejo Evropskemu parlamentu in Svetu, od katerih vsak odloči, kadar je ustrezno skupaj s Komisijo, kakšne ukrepe je treba sprejeti v odziv na ta poročila.
The Court of Auditors shall take all necessary steps to ensure that the replies to its observations from each institution or body concerned are published together with the special report.
Računsko sodišče stori vse potrebno, da se odgovori vsake zadevne institucije ali organa na njegova opažanja objavijo skupaj s posebnim poročilom.
The opinions referred to in the second subparagraph of Article 287(4), TFEU which do not relate to proposals or drafts covered by the legislative consultation procedure may be published by the Court of Auditors in the Official Journal of the European Union.
Mnenja iz drugega pododstavka člena 287(4) PDEU, ki se ne nanašajo na predloge ali osnutke, za katere se uporablja zakonodajni postopek posvetovanja, lahko Računsko sodišče objavi v Uradnem listu Evropske unije.
The Court of Auditors shall take its decision on publication after consulting the institution which requested the opinion or which is concerned by it.
Računsko sodišče sprejme odločitev o objavi po posvetovanju z institucijo, ki je zahtevala mnenje ali na katero se mnenje nanaša.
Opinions published shall be accompanied by any remarks by the institutions concerned.
Skupaj z mnenji se objavijo vse pripombe zadevnih institucij.
Timetable of the discharge procedure
Roki za postopek razrešnice
The European Parliament, upon a recommendation from the Council acting by qualified majority, shall, before 15 May of year n + 2 give a discharge to the Commission in respect of the implementation of the budget for year n.
Na priporočilo Sveta, ki odloča s kvalificirano večino, Evropski parlament Komisiji da razrešnico v zvezi z izvrševanjem proračuna za leto n do 15. maja leta n + 2.
If the date provided for in paragraph 1 cannot be met, the European Parliament or the Council shall inform the Commission of the reasons for the postponement.
Če datuma iz odstavka 1 ni mogoče spoštovati, Evropski parlament ali Svet obvesti Komisijo o razlogih za odložitev.
If the European Parliament postpones the decision giving a discharge, the Commission shall make every effort to take measures, as soon as possible, to remove or facilitate removal of the obstacles to that decision.
Če Evropski parlament odloži sprejetje sklepa o razrešnici, Komisija stori vse potrebno, da čim prej sprejme ukrepe za odpravo ali za lažjo odpravo ovir za sprejetje tega sklepa.
The discharge procedure
Postopek razrešnice
The discharge decision shall cover the accounts of all the Union's revenue and expenditure, the resulting balance and the assets and liabilities of the Union shown in the balance sheet.
Sklep o razrešnici zajema zaključni račun vseh prihodkov in odhodkov Unije, končno stanje ter sredstva in obveznosti Unije, prikazane v bilanci stanja.
With a view to granting the discharge, the European Parliament shall, after the Council has done so, examine the accounts, financial statements and the evaluation report referred to in Article 318 TFEU.
Za podelitev razrešnice Evropski parlament, potem ko je to storil tudi Svet, pregleda zaključni račun, računovodske izkaze in finančno poročilo iz člena 318 PDEU.
It shall also examine the annual report made by the Court of Auditors together with the replies of the institutions under audit, and any relevant special reports by the Court of Auditors in respect of the financial year concerned and the Court of Auditors' statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions.
Pregleda tudi letno poročilo Računskega sodišča skupaj z odgovori institucij, v katerih je bila opravljena revizija, ustrezna posebna poročila Računskega sodišča za zadevno proračunsko leto ter izjavo Računskega sodišča o zanesljivosti računovodskih izkazov ter zakonitosti in pravilnosti z njimi povezanih transakcij.
The Commission shall submit to the European Parliament, at the latter's request, any information required for the smooth application of the discharge procedure for the financial year concerned, in accordance with Article 319 TFEU.
Komisija predloži Evropskemu parlamentu na njegovo zahtevo vse potrebne informacije za nemoteno izvedbo postopka razrešnice za zadevno proračunsko leto v skladu s členom 319 PDEU.
In accordance with Article 319 TFEU and Article 106a of the Euratom Treaty, the Commission and the other institutions shall take all appropriate steps to act on the observations accompanying the European Parliament's discharge decision and on the comments accompanying the recommendation for discharge adopted by the Council.
V skladu s členom 319 PDEU in členom 106a Pogodbe Euratom Komisija in druge institucije sprejmejo vse potrebne ukrepe na podlagi ugotovitev, izraženih v sklepu o razrešnici Evropskega parlamenta, ter pripomb, priloženih priporočilu glede razrešnice, ki ga je sprejel Svet.
At the request of the European Parliament or the Council, the institutions shall report on the measures taken in the light of those observations and comments, and, in particular, on the instructions they have given to any of their departments which are responsible for the implementation of the budget.
Institucije na zahtevo Evropskega parlamenta ali Sveta poročajo o ukrepih, ki so jih sprejele na podlagi navedenih ugotovitev in pripomb, zlasti pa o navodilih, ki so jih dale svojim službam, odgovornim za izvrševanje proračuna.
The Member States shall cooperate with the Commission by informing it of the measures they have taken to act on those observations so that the Commission may take them into account when drawing up its own report.
Države članice sodelujejo s Komisijo in jo obveščajo o ukrepih, ki so jih sprejele na podlagi teh ugotovitev, tako da jih Komisija lahko upošteva pri pripravi svojega lastnega poročila.
The reports from the institutions shall also be transmitted to the Court of Auditors.
Tudi poročila institucij se pošljejo Računskemu sodišču.
Specific provisions regarding the EEAS
Posebne določbe o ESZD
The EEAS shall be subject to the procedures provided for in Article 319 TFEU and in Articles 164, 165 and 166 of this Regulation.
Za ESZD v veljajo postopki iz člena 319 PDEU ter členov 164, 165 in 166 te uredbe.
The EEAS shall fully cooperate with the institutions involved in the discharge procedure and provide, as appropriate, any additional necessary information, including through attendance at meetings of the relevant bodies.
ESZD v celoti sodeluje z institucijami, ki so vključene v postopek razrešnice, in po potrebi zagotovi vse potrebne dodatne informacije, vključno prek udeležbe na sejah ustreznih organov.
EUROPEAN AGRICULTURAL GUARANTEE FUND
EVROPSKI KMETIJSKI JAMSTVENI SKLAD
Special provisions on the European Agricultural Guarantee Fund
Posebne določbe o Evropskem kmetijskem jamstvenem skladu
Parts One and Three shall, except as otherwise provided in this Title, apply to expenditure effected by the authorities and bodies referred to in the rules relating to the European Agricultural Guarantee Fund (EAGF), and to revenue,.
Za odhodke in prihodke organov iz pravil za Evropski kmetijski jamstveni sklad (EKJS) se uporabljata prvi in tretji del, razen če je v tem naslovu določeno drugače.
Operations managed directly by the Commission shall be implemented in accordance with the rules laid down in Parts One and Three.
Dejavnosti, ki jih neposredno izvaja Komisija, se izvajajo v skladu s pravili, določenimi v prvem in tretjem delu.
Commitments of EAGF appropriations
Obveznosti za odobritve EKJS