natgillin/translations-raw huggingface dataset:
The accounting officer shall be responsible for closing accounts referred to in the paragraph 1 or for ensuring that such accounts are closed.
Računovodja je odgovoren za zaprtje računov iz odstavka 1 ali za zagotovitev, da so taki računi zaprti.
The accounting officer shall set the operating terms for accounts referred to in paragraph 1 with financial institutions, in accordance with the principles of sound financial management, efficiency and competitive tendering.
Računovodja s finančnimi institucijami določi pogoje vodenja računov iz odstavka 1 v skladu z načeli dobrega finančnega poslovodenja, učinkovitosti in javnega zbiranja ponudb.
At least every five years the accounting officer shall relaunch competitive tendering between financial institutions with which accounts could be opened in accordance with paragraph 1.
Računovodja vsaj na vsakih pet let ponovno izvede postopek javnega zbiranja ponudb finančnih institucij, pri katerih so v skladu z odstavkom 1 lahko odprti računi.
Where local banking conditions allow for it, imprest related bank accounts opened with financial institutions located outside the Union shall be regularly subject to a competitive survey.
Kadar pogoji lokalnih bank to omogočajo, se za bančne račune izločenih sredstev, odprte pri finančnih institucijah zunaj Unije, redno opravljajo primerjalne analize pogojev pri različnih bankah.
Such a survey shall be undertaken, at least every five years, at the initiative of the imprest account holder, who then shall submit to the accounting officer a substantiated proposal for the selection of a bank for a period not exceeding five years.
Taka analiza se izvede vsaj na vsakih pet let na pobudo imetnika računa izločenih sredstev, ki nato računovodji predloži utemeljen predlog za izbiro banke za obdobje, ki ni daljše od petih let.
The accounting officer shall ensure strict compliance with the operating terms for accounts opened with financial institutions in accordance with paragraph 1.
Računovodja zagotovi, da se natančno upoštevajo pogoji vodenja računov, ki so odprti pri finančnih institucijah v skladu z odstavkom 1.
For imprest related bank accounts opened with financial institutions located outside the Union, the imprest account holder shall assume this responsibility taking into account the applicable legislation in the country where that holder exercises his mandate.
Za račune izločenih sredstev, odprte pri finančnih institucijah zunaj Unije, imetnik računa prevzame to odgovornost v skladu z veljavno zakonodajo države, v kateri opravlja svoj mandat.
The accounting officer of the Commission shall inform the accounting officers of the other institutions and of the bodies referred to in Article 208 of the Financial Regulation, on the operating terms of accounts opened with financial institutions.
Računovodja Komisije obvesti računovodje drugih institucij in organov iz člena 208 finančne uredbe o pogojih vodenja računov, ki so odprti pri finančnih institucijah.
The accounting officers of the other institutions and of the bodies referred to in Article 208 of the Financial Regulation shall harmonise, with those operating terms, the operating terms of the accounts they open.
Računovodje drugih institucij in organov iz člena 208 finančne uredbe uskladijo pogoje vodenja računov, ki jih odprejo, s temi pogoji.
Signatures on accounts
Pooblastilo za podpisovanje
The terms governing the opening, operation and use of accounts shall provide, depending on internal control requirements, that cheques, bank credit transfer orders or any other banking operations must be signed by one or more duly authorised members of staff.
Pogoji, ki veljajo za odpiranje, vodenje in uporabo računov, določajo, odvisno od zahtev notranjega kontroliranja, da mora čeke, naloge za bančna nakazila ali izvedbo drugih bančnih poslov podpisati eden ali več ustrezno pooblaščenih zaposlenih.
Manual instructions shall be signed by at least two duly authorised members of staff, or by the accounting officer in person.
Ustrezno navodilo na papirju podpišeta vsaj dva ustrezno pooblaščena zaposlena ali računovodja osebno.
For the purposes of the first subparagraph, the accounting officer of each institution shall communicate to all financial institutions with which the institution concerned has opened accounts the names and specimen signatures of the authorised members of staff.
Za namene prvega odstavka računovodja vsake institucije sporoči vsem finančnim institucijam, pri katerih je zadevna institucija odprla račune, imena pooblaščenih zaposlenih in njihove vzorce podpisov.
Management of account balances
Vodenje stanj na računih
The accounting officer shall ensure that the balance on the bank accounts provided for in Article 58 does not deviate significantly from the cash-flow forecasts referred to in Article 57(2) and in any event:
Računovodja zagotovi, da stanje na bančnih računih iz člena 58 ne odstopa bistveno od načrtov denarnih tokov iz člena 57(2) in v vsakem primeru:
that none of those accounts is in debit;
da nobeden od teh računov ne izkazuje negativnega stanja;
that the balance of accounts held in other currencies is periodically converted into euro.
da se stanje na računih, ki se vodijo v drugih valutah, redno preračunava v eure.
The accounting officer may not maintain balances in foreign currency accounts which might cause excessive losses to the institution as a result of exchange rate fluctuations.
Računovodja ne sme voditi sredstev na računih, ki se vodijo v drugih valutah, ki bi zaradi tečajnih nihanj lahko povzročili čezmerni primanjkljaj institucij.
Transfers and conversion operations
Prenosi in preračuni
Without prejudice to Article 69, the accounting officer shall conduct transfers between accounts opened by him in the name of the institution with financial institutions, and conduct currency conversion operations.
Brez poseganja v člen 69 računovodja izvede prenose med računi, ki jih odpre v imenu institucije pri finančnih institucijah, in izvaja preračune valut.
Methods of payment
Način plačila
Payments shall be made by bank credit transfer, by cheque or, from imprest accounts by debit card in accordance with Article 67(4).
Plačila se izvršujejo z bančnim nakazilom, s čekom ali – z računa izločenih sredstev – s plačilno kartico v skladu s členom 67(4).
Legal entities files
Dokumenti pravnega subjekta
The accounting officer may make payments by bank credit transfer only if the payee’s bank account details and information confirming the payee’s identity, or any modification, have first been entered in a common file by institution.
Računovodja lahko izvrši plačila z bančnim nakazilom šele, ko institucija v skupen dokument vnese podatke o bančnem računu prejemnika plačila in podatke, ki potrjujejo njegovo identiteto, ali kakršno koli spremembo navedenih podatkov.
Any such entry in the file of the payee’s legal and bank account details or modification of those details shall be based on a supporting document, the form of which shall be defined by the accounting officer.
Vsak takšen vnos podatkov o bančnem računu prejemnika plačila in njegovih pravnih podatkov v navedeni dokument ali spremembe navedenih podatkov se izvede na podlagi ustreznih dokazil, katerih obliko določi računovodja.
With a view to payment by bank credit transfer, authorising officers may enter into a commitment towards a third party on behalf of their institution only if that third party has provided the documentation required for its entry in the file.
Za namen plačila z bančnim nakazilom lahko odredbodajalec prevzame obveznost do tretje osebe v imenu svoje institucije samo, če ta tretja oseba predloži dokumentacijo, ki je potrebna za vnos v navedeni dokument.
Authorising officers shall inform the accounting officer of any change in the legal and bank account details communicated to them by the payee and shall check that these details are valid before a payment is made.
Odredbodajalci obvestijo računovodjo o vseh spremembah podatkov o bančnem računu in pravnih podatkov, ki jim jih je sporočil prejemnik plačila, ter pred izvršitvijo plačila preverijo, da so navedeni podatki veljavni.
In connection with pre-accession aid, individual commitments may be concluded with the public authorities in the countries applying for accession to the European Union without a prior entry in the third-party file.
V zvezi s predpristopno pomočjo se lahko posamične obveznosti sklenejo z javnimi oblastmi v državah, ki so prosile za pristop k Evropski uniji, brez predhodnega vnosa v dokument o prejemniku plačil.
In such cases the authorising officer shall do his utmost to ensure that the entry is made as quickly as possible.
V takih primerih odredbodajalec stori vse, kar je v njegovi moči, da zagotovi čimprejšnji vnos teh podatkov.
The agreements shall provide that communication to the Commission of the payee’s bank account details is a condition to be fulfilled before the first payment can be made.
Sporazumi določajo, da je posredovanje podatkov o bančnem računu prejemnika plačila Komisiji pogoj, ki mora biti izpolnjen, da se lahko izvrši prvo plačilo.
Keeping of supporting documents by the accounting officer
Dokazila, ki jih hrani računovodja
Supporting documents for the accounting system and for the preparation of the accounts referred to in Article 141 of the Financial Regulation shall be kept for at least five years from the date on which the European Parliament grants discharge for the budgetary year to which the documents relate.
Dokazila za računovodski sistem in za pripravo zaključnega računa iz člena 141 finančne uredbe se hranijo najmanj pet let od datuma, ko Evropski parlament podeli razrešnico za proračunsko leto, na katero se dokumenti nanašajo.
However, documents relating to operations not definitively closed shall be kept for longer, that is to say, until the end of the year following that in which the operations are closed.
Za dokumente v zvezi s postopki, ki se še niso končali, se rok hranjenja podaljša do konca leta, ki sledi letu, v katerem se postopki končajo.
Each institution shall decide in which department the supporting documents are to be kept.
Vsaka institucija določi, katera služba hrani dokazila.
Persons empowered to administer accounts
Osebe, ki so pooblaščene za vodenje računov
(Article 69 of the Financial Regulation)
(člen 69 finančne uredbe)
Each institution shall lay down the conditions in accordance with which the staff it designates and empowers to administer accounts in the local units referred to in Article 72 are authorised to communicate the names and specimen signatures to local financial institutions.
Vsaka institucija določi pogoje, pod katerimi so zaposleni, ki jih določi in pooblasti za vodenje računov v lokalnih enotah iz člena 72, pooblaščeni za sporočanje imen in vzorcev podpisov lokalnim finančnim institucijam.
Conditions of use of imprest accounts
Pogoji za uporabo računov izločenih sredstev
(Article 70 of the Financial Regulation)
(člen 70 finančne uredbe)
Where, owing to the limited amounts involved, it is materially impossible or inefficient to carry out payment operations by budgetary procedures, imprest accounts may be set up for the payment of such expenditure.
Kadar je izvrševanje plačevanja s proračunskimi postopki zaradi majhnih zneskov materialno nemogoče ali neučinkovito, se lahko za plačila takih odhodkov vzpostavijo računi izločenih sredstev.
The imprest administrator may provisionally validate and pay expenditure, on the basis of a detailed framework set out in the instructions from the authorising officer responsible.
Skrbnik računa izločenih sredstev lahko na podlagi podrobnega okvira, določenega v navodilih odgovornega odredbodajalca, začasno potrjuje in plačuje odhodke.
Those instructions shall specify the rules and conditions under which the provisional validation and payments shall be carried out and, where appropriate, the terms for signing legal commitments within the meaning of Article 97(1)(e).
Ta navodila podrobno določajo pravila in pogoje, ki veljajo za začasno potrditev in plačila, in, kadar je primerno, pogoje za sklenitev pravnih obveznosti v smislu člena 97(1)(e).
The creation of an imprest account and the appointment of an imprest administrator shall be the subject of a decision by the accounting officer, on a duly substantiated proposal from the authorising officer responsible.
Račun izločenih sredstev se vzpostavi in skrbnik računa izločenih sredstev imenuje s sklepom računovodje na podlagi ustrezno utemeljenega predloga odgovornega odredbodajalca.
That decision shall set out the respective responsibilities and obligations of the imprest administrator and the authorising officer.
Ta sklep določa odgovornosti in obveznosti skrbnika računa izločenih sredstev in odredbodajalca.
Amendment of the operating terms for an imprest account shall also be the subject of a decision by the accounting officer on a duly substantiated proposal from the authorising officer responsible.
Tudi za spremembo pogojev vodenja računa izločenih sredstev je potreben sklep računovodje na podlagi ustrezno utemeljenega predloga odgovornega odredbodajalca.
In Union delegations, imprest accounts shall be set up for the payment of expenditure from both the Commission section of the budget and the European External Action Service (hereinafter ‘EEAS’) section of the budget, ensuring full traceability of expenditure.
V delegacijah Unije se računi izločenih sredstev vzpostavijo za plačilo odhodkov oddelka proračuna za Komisijo in oddelka proračuna za Evropsko službo za zunanje delovanje (v nadaljnjem besedilu: ESZD) ter zagotavljajo popolno sledljivost odhodkov.
Conditions governing creation and payment
Pogoji za oblikovanje računa izločenih sredstev in plačevanje z njega
The decision setting up an imprest account and appointing an imprest administrator and the decision amending the operating terms for an imprest account shall specify in particular:
Sklep o vzpostavitvi računa izločenih sredstev in imenovanju skrbnika računa izločenih sredstev ter sklep o spremembi pogojev vodenja računa izločenih sredstev določata zlasti:
the maximum amount which may be initially provided as an imprest, and its purpose;
najvišji znesek, ki ga je mogoče izločiti na račun, in njegov namen;
whether a bank account or post office giro account is to be opened in the name of the institution;
ali je treba v imenu institucije odpreti bančni ali poštni žiro račun;
the nature and maximum amount of each item of expenditure which may be paid by the imprest administrator to third parties or collected from them;
vrsto in najvišji znesek posameznih odhodkovnih postavk, ki jih lahko skrbnik računa izločenih sredstev izplača tretjim osebam ali pobere od njih;
the frequency with which supporting documents must be produced, the procedure for producing them and the arrangements for transmitting them to the authorising officer for settlement;
pogostnost predložitve dokazil in postopek za njihovo predložitev ter način njihovega pošiljanja odredbodajalcu za obračun;
the procedure to be followed if the imprest has to be replenished;
postopek, ki se uporabi za zagotavljanje sredstev na računu izločenih sredstev;
that imprest transactions will be settled by the authorising officer by no later than the end of the following month, so that the accounting balance and the bank balance can be reconciled;
da transakcije na računu izločenih sredstev odredbodajalec obračuna najpozneje na koncu naslednjega meseca, da je mogoče uskladiti računovodsko in bančno stanje;
the period of validity of the authorisation given to the imprest administrator by the accounting officer;
rok veljavnosti pooblastila, ki ga da računovodja skrbniku računa izločenih sredstev;
the identity of the appointed imprest administrator.
podatke o imenovanem skrbniku računa izločenih sredstev.
In proposals for decisions setting up imprest accounts the authorising officer responsible shall ensure that:
V predlogih za sklepe o vzpostavitvi računa izločenih sredstev odgovorni odredbodajalec zagotovi, da:
priority is given to the use of budgetary procedures where there is access to the central computerised accounting system;
ima prednost uporaba proračunskih postopkov, kadar obstaja dostop do centralnega računalniškega računovodskega sistema;
imprest accounts are used only in substantiated cases.
se račun izločenih sredstev uporablja samo v utemeljenih primerih.
The maximum amount which may be paid by the imprest administrator where it is materially impossible or inefficient to carry out payment operations by budgetary procedures shall not exceed EUR 60000 for each item of expenditure.
Najvišji znesek, ki ga lahko za posamezno odhodkovno postavko izplača skrbnik računa izločenih sredstev, kadar je izvrševanje plačevanja s proračunskimi postopki materialno nemogoče ali neučinkovito, ne presega 60000 EUR.
The imprest administrator may make payments to third parties on the basis and within the limits of:
Skrbnik računa izločenih sredstev lahko izvrši plačila tretjim osebam na podlagi in v mejah:
prior budgetary and legal commitments signed by the authorising officer responsible;
predhodnega prevzema proračunskih in pravnih obveznosti, ki jih podpiše odgovorni odredbodajalec;
the positive residual balance of the imprest account, in cash or at the bank.
pozitivnega stanja na računu izločenih sredstev, in sicer v gotovini ali na računih.
Payments from imprest accounts may be made by bank credit transfer, including the direct debit system referred to in Article 89 of the Financial Regulation, cheque or other means of payment, including debit cards, in accordance with the instructions laid down by the accounting officer.
Plačila z računa izločenih sredstev se lahko izvršujejo z bančnimi nakazili, vključno s sistemom trajnika iz člena 89 finančne uredbe, čeki ali drugimi plačilnimi sredstvi, vključno s plačilnimi karticami, v skladu z navodili, ki jih določi računovodja.
Payments made shall be followed by formal final validation decisions and/or payment orders signed by the authorising officer responsible.
Plačilom sledi sprejetje sklepov o formalni dokončni potrditvi in/ali nalogov za plačilo, ki jih podpiše odgovorni odredbodajalec.
Choice of imprest administrators
Izbira skrbnika računa izločenih sredstev
Imprest administrators shall be chosen from officials or, should the need arise and only in duly substantiated cases, from other members of staff.
Skrbnik računa izločenih sredstev se izbere med uradniki ali, če je potrebno in samo v ustrezno utemeljenih primerih, med drugimi zaposlenimi.
Imprest administrators shall be chosen on the grounds of their knowledge, skills and particular qualifications as evidenced by diplomas or by appropriate professional experience, or after an appropriate training programme.
Skrbnik računa izločenih sredstev se izbere na podlagi svojega znanja, veščin in konkretne usposobljenosti, ki jo dokazuje z diplomami ali ustreznimi strokovnimi izkušnjami, ali po ustreznem programu usposabljanja.
Endowment of imprest accounts
Zagotavljanje sredstev na računu izločenih sredstev
The accounting officer shall make payments endowing imprest accounts and shall monitor those accounts from the point of view of opening of bank accounts and delegation of signatures and controls on the spot and in the centralised accounts.
Računovodja izvršuje plačila za zagotavljanje sredstev na računu izločenih sredstev in spremlja odprtje bančnih računov in prenos nalog podpisnika ter kontrol na kraju samem in v centraliziranih računovodskih evidencah.
The accounting officer shall endow the imprest accounts.
Računovodja zagotavlja sredstva na računu izločenih sredstev.
Imprests shall be paid to the bank account opened for the imprest.
Izločena sredstva se plačajo na bančni račun, ki se odpre za izločena sredstva.
Imprest accounts may also be endowed directly by miscellaneous local revenue such as that arising from:
Sredstva na računu izločenih sredstev se lahko zagotavljajo tudi neposredno z raznimi lokalnimi prihodki, kot so prihodki od:
sales of equipment;
prodaje opreme;
publications;
publikacije;
The imprest shall be regularised, in terms of expenditure or miscellaneous or assigned revenue, in accordance with the decision setting up the imprest account referred to in Article 67 and the provisions of the Financial Regulation.
Izločena sredstva se obračunajo na podlagi odhodkov ali raznih prihodkov ali namenskih prejemkov v skladu s sklepom o vzpostavitvi računa izločenih sredstev iz člena 67 in določbami finančne uredbe.
The amounts in question shall be deducted by the authorising officer when he subsequently replenishes the imprest accounts concerned.
Odredbodajalec odšteje zadevne zneske, ko ponovno nakaže sredstva na račun izločenih sredstev.
In order, in particular, to avoid any exchange losses, the imprest administrator may make transfers between different bank accounts relating to the same imprest.
Skrbnik računa izločenih sredstev lahko prenaša sredstva med različnimi bančnimi računi, ki se nanašajo na isti račun izločenih sredstev, predvsem da bi se izognil negativnim tečajnim razlikam.
Checks by authorising officers and accounting officers
Preverjanja, ki jih opravljata odredbodajalec in računovodja
The imprest administrator shall keep an account of the funds at his disposal, in cash and at the bank, and of payments made and amounts received, in accordance with the rules and on the instructions given by the accounting officer.
Skrbnik računa izločenih sredstev vodi evidenco sredstev, ki so mu na razpolago v gotovini in na bančnih računih, ter opravljenih izplačil in prejetih zneskov v skladu s pravili in z navodili računovodje.
Statements of that account shall be accessible at all times to the authorising officer responsible and a list of transactions shall be established at least once a month and be sent in the following month together with supporting documents by the imprest administrator to the authorising officer responsible for settlement of the imprest operations.
Obračuni tega računa so vedno dostopni odgovornemu odredbodajalcu in skrbnik računa izločenih sredstev pošlje seznam transakcij, ki se pripravi vsaj enkrat na mesec, naslednji mesec skupaj z dokazili odgovornemu odredbodajalcu, ki obračuna transakcije na računu izločenih sredstev.
The accounting officer shall carry out, or have carried out by a staff member in his own department or in the authorising department specially empowered for that purpose, checks, which must as a general rule be effected on the spot and without warning, to verify the existence of the funds allocated to the imprest administrators and the bookkeeping and to check that imprest transactions are settled within the time limit set.
Računovodja izvaja preverjanja, ki se morajo praviloma izvajati na kraju samem in brez predhodne napovedi ter s katerimi preveri obstoj sredstev, ki so bila dodeljena skrbniku računa izločenih sredstev, in knjigovodstvo ter preveri, da so transakcije na računu izločenih sredstev obračunane v za to določenem roku, ali pa zagotovi, da taka preverjanja izvaja zaposleni v njegovi službi ali službi za odobravanje, ki je posebej pooblaščen za ta namen.
The accounting officer shall communicate the findings of those checks to the authorising officer responsible.
Računovodja sporoči ugotovitve teh preverjanj odgovornemu odredbodajalcu.
Procurement procedure
Postopek za oddajo javnih naročil
Payments made from imprest accounts may, within the limits laid down in Article 137(3), consist simply in the payment of costs against invoices, without prior acceptance of a tender.
Plačila stroškov z računa izločenih sredstev se lahko v mejah iz člena 137(3) izvršijo enostavno na podlagi računa brez predhodnega sprejetja ponudbe.
Creation of imprest accounts
Oblikovanje računa izločenih sredstev
For the payment of certain categories of expenditure, one or more imprest accounts may be set up in each local unit outside the Union in accordance with Article 70 of the Financial Regulation.
Za plačila določenih kategorij odhodkov se v skladu s členom 70 finančne uredbe vzpostavi eden ali več računov izločenih sredstev v vsaki lokalni enoti zunaj Unije.
A local unit shall be, for instance, a Union delegation, office or branch office in a third country.
Lokalna enota je na primer delegacija, urad ali podružnica Unije v tretji državi.