natgillin/translations-raw huggingface dataset:
The authorising officer by delegation may put in place ex post controls to verify operations already approved following ex ante controls.
Odredbodajalec na podlagi prenosa pooblastil lahko vzpostavi naknadne kontrole za preverjanje dejavnosti, ki so po predhodnih kontrolah že bile odobrene.
Such controls may be organised on a sample basis according to risk.
Take kontrole se lahko izvajajo na naključnih vzorcih glede na tveganje.
The ex ante controls shall be carried out by staff other than those responsible for the ex post controls.
Predhodnih kontrol ne opravljajo zaposleni, ki so odgovorni za naknadne kontrole.
The staff responsible for the ex post controls shall not be subordinate to the members of staff responsible for the ex ante controls.
Zaposleni, odgovorni za naknadne kontrole, niso podrejeni zaposlenim, ki so odgovorni za predhodne kontrole.
Where the authorising officer by delegation implements financial audits of beneficiaries as ex-post controls, the related audit rules shall be clear, consistent and transparent, and shall respect the rights of both the Commission and the auditees.
Kadar odredbodajalec na podlagi prenosa pooblastil izvaja naknadne finančne revizije upravičencev kot naknadne kontrole, so povezana revizijska pravila jasna, dosledna in pregledna, ter spoštujejo pravice Komisije in revidirancev.
Staff responsible for controlling the management of financial operations shall have the necessary professional skills.
Zaposleni, pristojni za kontrolo upravljanja finančnih dejavnosti, so primerno strokovno usposobljeni.
They shall respect a specific code of professional standards established by each institution.
Upoštevajo poseben kodeks o strokovnem ravnanju, ki ga sprejme vsaka institucija.
If a member of staff, involved in the financial management and control of transactions, considers that a decision he or she is required by his or her superior to apply or to agree to is irregular or contrary to the principle of sound financial management or the professional rules which that member of staff is required to observe, he or she shall inform his or her hierarchical superior accordingly.
Če zaposleni, ki sodeluje pri finančnem upravljanju in kontroli transakcij, meni, da je odločitev, ki jo mora na zahtevo nadrejenega izvesti ali potrditi, nepravilna ali v nasprotju z načeli dobrega finančnega upravljanja ali strokovnimi pravili, ki jih mora ta zaposleni upoštevati, obvesti svojega nadrejenega.
If the member of staff does so in writing, the hierarchical superior shall reply in writing.
Če zaposleni to naredi v pisni obliki, mu nadrejeni odgovori v pisni obliki.
If the hierarchical superior fails to take action or confirms the initial decision or instruction and the member of staff believes that such confirmation does not constitute a reasonable response to his or her concern, the member of staff shall inform the authorising officer by delegation in writing.
Če nadrejeni ne ukrepa ali potrdi prvotno odločitev oziroma navodila, zaposleni pa oceni, da ta potrditev ni ustrezen odgovor na njegove pomisleke, zaposleni pisno obvesti odredbodajalca na podlagi prenosa pooblastil.
If that officer fails to take action, the member of staff shall inform the relevant panel referred to in Article 73(6).
Če ta odredbodajalec ne ukrepa, zaposleni o tem pisno obvesti zadevno komisijo iz člena 73(6).
In the event of any illegal activity, fraud or corruption which may harm the interests of the Union, the member of staff shall inform the authorities and bodies designated by the applicable legislation.
V primeru nezakonitega ravnanja, goljufije ali korupcije, ki bi lahko škodovali interesom Unije, zaposleni obvesti organe in telesa, imenovane na podlagi zakonodaje, ki se uporablja.
Contracts with external auditors carrying out audits of the financial management of the Union shall provide for an obligation of the external auditor to inform the authorising officer by delegation of any suspected illegal activity, fraud or corruption which may harm the interests of the Union.
Pogodbe z zunanjimi revizorji, ki opravljajo revizije finančnega poslovodenja Unije, določajo, da mora zunanji revizor odredbodajalca na podlagi prenosa pooblastil obvestiti o sumu nezakonitega ravnanja, goljufije ali korupcije, ki bi lahko škodovali interesom Unije.
The authorising officer by delegation shall report to his or her institution on the performance of his or her duties in the form of an annual activity report containing financial and management information, including the results of controls, declaring that, except as otherwise specified in any reservations related to defined areas of revenue and expenditure, he or she has reasonable assurance that:
Odredbodajalec na podlagi prenosa pooblastil poroča svoji instituciji o izvajanju svojih nalog v obliki letnega poročila o dejavnostih, ki vsebuje finančne in upravljavske informacije, vključno z rezultati kontrol, ter v katerem izjavi, če ni v pridržkih v zvezi z opredeljenimi področji prihodkov in odhodkov določeno drugače, da ima razumno zagotovilo, da:
the information contained in the report presents a true and fair view;
informacije v poročilu predstavljajo resnično in pošteno sliko dejanskega stanja;
the resources assigned to the activities described in the report have been used for their intended purpose and in accordance with the principle of sound financial management;
so bila sredstva, namenjena za dejavnosti, opisane v poročilu, porabljena za nameravani namen in v skladu z načelom dobrega finančnega poslovodenja;
the control procedures put in place give the necessary guarantees concerning the legality and regularity of the underlying transactions.
vzpostavljeni kontrolni postopki zagotavljajo potrebna jamstva glede zakonitosti in pravilnosti z izkazi povezanih transakcij.
The activity report shall indicate the results of the operations by reference to the objectives set, the risks associated with those operations, the use made of the resources provided and the efficiency and effectiveness of internal control systems, including an overall assessment of the costs and benefits of controls.
Poročilo o dejavnostih opisuje rezultate poslovanja glede na zastavljene cilje, tveganja, povezana s tem poslovanjem, uporabo zagotovljenih sredstev ter učinkovitost in uspešnost sistemov notranje kontrole, vključno s splošno oceno stroškovne učinkovitosti kontrol.
No later than 15 June each year, the Commission shall send to the European Parliament and the Council a summary of the annual activity reports for the preceding year.
Komisija vsako leto najpozneje 15. junija Evropskemu parlamentu in Svetu pošlje povzetek letnih poročil o dejavnostih za predhodno leto.
The annual activity report of each authorising officer by delegation shall also be made available to the European Parliament and the Council.
Letna poročila o dejavnostih, ki jih pripravi vsak odredbodajalec na podlagi prenosa pooblastil, se dajo na voljo tudi Evropskemu parlamentu in Svetu.
The Commission shall be empowered to adopt delegated acts in accordance with Article 210 concerning detailed rules on ex ante and ex post controls, the keeping of supporting documents, on the code of professional standards, the failure of the authorising officer to act, transmission of information to the accounting officer, and reports on negotiated procedures.
Na Komisijo se prenese pooblastilo za sprejemanje delegiranih aktov v skladu s členom 210 v zvezi s podrobnimi pravili o predhodnih in naknadnih kontrolah, hranjenju dokazil, kodeksu o strokovnem ravnanju, neukrepanju odredbodajalca, posredovanju informacij računovodji ter poročilih o postopkih s pogajanji.
Powers and duties of Heads of Union Delegations
Pooblastila in dolžnosti vodij delegacij Unije
Where Heads of Union Delegations act as authorising officers by subdelegation in accordance with Article 56(2), they shall cooperate closely with the Commission with regard to the proper implementation of the funds, in order to ensure, in particular, the legality and regularity of financial transactions, respect for the principle of sound financial management in the management of the funds and the effective protection of the financial interests of the Union.
Kadar vodje delegacij Unije delujejo kot odredbodajalci na podlagi nadaljnjega prenosa pooblastil v skladu s členom 56(2), tesno sodelujejo s Komisijo glede pravilnega izvrševanja sredstev, da se zagotovijo zlasti zakonitost in pravilnost finančnih transakcij, spoštovanje načela dobrega finančnega poslovodenja pri upravljanju sredstev in učinkovita zaščita finančnih interesov Unije.
To this effect, they shall take the measures necessary to prevent any situation susceptible to put at stake the responsibility of the Commission for the implementation of the budget subdelegated to them, as well as any conflict of priorities which is likely to have an impact on the implementation of the financial management tasks subdelegated to them.
V skladu s tem sprejmejo potrebne ukrepe za preprečitev situacij, ki bi lahko ogrozile odgovornost Komisije v zvezi z izvrševanjem proračuna, za katerega so pristojni na podlagi nadaljnjega prenosa pooblastil, ter navzkrižja prednostnih nalog, ki lahko vpliva na izvajanje nalog finančnega poslovodenja, ki jih opravljajo na podlagi nadaljnjega prenosa pooblastil.
Where a situation or conflict referred to in the second subparagraph arises, the Heads of Union Delegations shall inform the Directors-General responsible of the Commission and of the EEAS thereof without delay.
Kadar nastane vrsta situacije ali navzkrižja iz drugega pododstavka, vodje delegacij Unije o tem nemudoma obvestijo odgovorne generalne direktorje Komisije in ESZD.
If Heads of Union Delegations find themselves in a situation as referred to in Article 66(8), they shall refer the matter to the specialised financial irregularities panel set up pursuant to Article 73(6).
Če se vodje delegacij Unije znajdejo v situaciji iz člena 66(8), se obrnejo na posebno komisijo za finančne nepravilnosti, ustanovljeno v skladu s členom 73(6).
In the event of any illegal activity, fraud or corruption which may harm the interests of the Union, they shall inform the authorities and bodies designated by the applicable legislation.
V primeru nezakonitega ravnanja, goljufije ali korupcije, ki lahko škoduje interesom Unije, o tem obvestijo organe in telesa, imenovane na podlagi zakonodaje, ki se uporablja.
Heads of Union Delegations acting as authorising officers by subdelegation in accordance with Article 56(2) shall report to their authorising officer by delegation so that the latter can integrate their reports in his or her annual activity report referred to in Article 66(9).
Vodje delegacij Unije, ki delujejo kot odredbodajalci na podlagi nadaljnjega prenosa pooblastil v skladu s členom 56(2), poročajo svojemu odredbodajalcu na podlagi prenosa pooblastil, tako da lahko ta vključi njihova poročila v svoje letno poročilo o dejavnostih iz člena 66(9).
The reports of the Heads of Union Delegations shall include information on the efficiency and effectiveness of internal control systems put in place in their Delegation, as well as on the management of operations subdelegated to them, and provide the assurance referred to in the third subparagraph of Article 73(5).
Poročila vodij delegacij Unije vključujejo informacije o učinkovitosti in uspešnosti notranjih sistemov kontrole, vzpostavljenih v njihovih delegacijah, pa tudi o upravljanju poslov, ki jih opravljajo na podlagi nadaljnjega prenosa, ter izjavo o zanesljivosti v skladu s tretjim pododstavkom člena 73(5).
Those reports shall be annexed to the annual activity report of the authorising officer by delegation, and shall be made available to the European Parliament and the Council having due regard, where appropriate, to their confidentiality.
Ta poročila se priložijo k letnemu poročilu o dejavnostih, ki ga pripravi odredbodajalec na podlagi prenosa pooblastil, in se predložijo Evropskemu parlamentu in Svetu ob upoštevanju njihove zaupnosti, kadar je to ustrezno.
The Heads of Union Delegations shall fully cooperate with institutions involved in the discharge procedure and provide, as appropriate, any necessary additional information.
Vodje delegacij Unije polno sodelujejo z institucijami, ki so vključene v postopek razrešnice, in po potrebi zagotovijo vse potrebne dodatne informacije.
In this context, they may be requested to attend meetings of the relevant bodies and assist the authorising officer by delegation responsible.
V zvezi s tem se lahko od njih zahteva, da se udeležujejo sej ustreznih organov in pomagajo odgovornemu odredbodajalcu na podlagi prenosa pooblastil.
Heads of Union Delegations acting as authorising officers by subdelegation in accordance with Article 56(2) shall reply to any request by the Commission's authorising officer by delegation at the Commission's own request or, in the context of discharge, at the request of the European Parliament.
Vodje delegacij Unije, ki delujejo kot odredbodajalci na podlagi nadaljnjega prenosa pooblastil v skladu s členom 56(2), odgovorijo na vsako zahtevo odredbodajalca Komisije na podlagi prenosa pooblastil na zahtevo Komisije ali, v zvezi z razrešnico, na zahtevo Evropskega parlamenta.
The Commission shall ensure that subdelegating powers are not detrimental to the discharge procedure under Article 319 TFEU.
Komisija zagotovi, da zaradi nadaljnjega prenosa pooblastil ni oviran postopek razrešnice na podlagi člena 319 PDEU.
Powers and duties of the accounting officer
Pooblastila in dolžnosti računovodje
Each institution shall appoint an accounting officer who shall be responsible in each institution for the following:
Vsaka institucija imenuje računovodjo, ki je v vsaki instituciji odgovoren za:
properly implementing payments, collecting revenue and recovering amounts established as being receivable;
pravilno izvrševanje plačil, pobiranje prihodkov in izterjavo zneskov, ugotovljenih kot terjatve;
preparing and presenting the accounts in accordance with Title IX of Part One;
pripravo in predstavitev računovodskih izkazov v skladu z naslovom IX prvega dela;
keeping the accounts in accordance with Title IX of Part One;
vodenje poslovnih knjig v skladu z naslovom IX prvega dela;
laying down the accounting procedures and the chart of accounts, in accordance with Title IX of Part One;
določitev računovodskih postopkov in kontnega okvira v skladu z naslovom IX prvega dela;
laying down and validating the accounting systems and where appropriate validating systems laid down by the authorising officer to supply or justify accounting information; in this respect, the accounting officer shall be empowered to verify at any time compliance with validation criteria;
določitev in potrjevanje računovodskih sistemov in po potrebi potrjevanje sistemov, ki jih odredi odredbodajalec za pripravo ali utemeljevanje računovodskih informacij; v zvezi s tem ima računovodja pooblastilo, da lahko kadar koli preveri skladnost z merili za potrjevanje;
The responsibilities of the accounting officer of the EEAS shall concern only the EEAS section of the budget as implemented by the EEAS.
Odgovornost računovodje ESZD se nanaša le na oddelek proračuna za ESZD, ki ga izvršuje ESZD.
The accounting officer of the Commission shall remain responsible for the entire Commission section of the budget, including accounting operations relating to appropriations subdelegated to Heads of Union Delegations.
Računovodja Komisije ostaja odgovoren za celoten oddelek proračuna za Komisijo, vključno z računovodskimi operacijami, ki se nanašajo na odobritve, za katera so pristojni vodje delegacij Unije na podlagi nadaljnjega prenosa pooblastil.
The accounting officer of the Commission shall, subject to Article 213, also act as the accounting officer of the EEAS in respect of the implementation of the EEAS section of the budget.
Računovodja Komisije ob upoštevanju člena 213 deluje tudi kot računovodja ESZD v zvezi z izvrševanjem oddelka proračuna za ESZD.
The accounting officer of the Commission shall be responsible for laying down the accounting rules and the harmonised charts of accounts in accordance with Title IX of Part One.
Računovodja Komisije je odgovoren za določitev računovodskih pravil in usklajenega kontnega okvira v skladu z naslovom IX prvega dela.
The accounting officers shall obtain from authorising officers all the information necessary for the production of accounts which give a true and fair view of the institutions' financial situation and of budgetary implementation.
Računovodja od odredbodajalcev pridobi vse potrebne informacije za pripravo zaključnega računa, ki dajejo resnično sliko finančnega stanja institucij in izvrševanja proračuna.
The authorising officers shall guarantee the reliability of that information.
Odredbodajalci jamčijo za zanesljivost teh informacij.
Before the adoption of the accounts by the institution, or body referred to in Article 208, the accounting officer shall sign them off, thereby certifying that he or she has reasonable assurance that the accounts present a true and fair view of the financial situation of the institution or body referred to in Article 208.
Preden institucija ali organ iz člena 208 sprejme zaključni račun, ga računovodja potrdi, s čimer potrdi tudi, da ima razumno zagotovilo, da zaključni račun predstavlja resničen in pošten odraz finančnega stanja institucije ali organa iz člena 208.
For that purpose, the accounting officer shall verify that the accounts have been prepared in accordance with the accounting rules, referred to in Article 143, and the accounting procedures, referred to in point (d) of paragraph 1 of this Article, and that all revenue and expenditure is entered in the accounts.
V ta namen računovodja preveri, da je bil zaključni račun pripravljen v skladu z računovodskimi pravili iz člena 143 in računovodskimi postopki iz točke (d) odstavka 1 tega člena ter da so v zaključnem računu upoštevani vsi prihodki in odhodki.
The authorising officers by delegation shall forward any information that the accounting officer needs in order to fulfil his or her duties.
Odredbodajalci na podlagi prenosa pooblastil posredujejo vse informacije, ki jih računovodja potrebuje, da lahko opravi svoje naloge.
The authorising officers shall remain fully responsible for the proper use of the funds they manage, the legality and regularity of the expenditure under their control and the completeness and accuracy of the information forwarded to the accounting officer.
Odredbodajalci ostajajo v celoti odgovorni za pravilno uporabo sredstev, ki jih upravljajo, zakonitost in pravilnost odhodkov pod njihovo kontrolo ter celovitost in točnost informacij, posredovanih računovodji.
The accounting officer shall be empowered to check the information received as well as to carry out any further checks he or she deems necessary in order to sign off the accounts.
Računovodja je pooblaščen za preverjanje prejetih informacij in izvajanje kakršnih koli nadaljnjih preverjanj, ki so po njegovem mnenju potrebna za potrditev zaključnega računa.
Except as otherwise provided for in this Regulation, only the accounting officer shall be empowered to manage cash and cash equivalents.
Razen če je v tej uredbi določeno drugače, je za upravljanje gotovine in gotovini podobnih sredstev pooblaščen le računovodja.
The accounting officer shall be responsible for their safekeeping.
Računovodja je odgovoren tudi za njihovo hrambo.
Within the implementation of a programme or an action, fiduciary accounts may be opened in the name of the Commission and on its behalf in order to allow their management by an entity entrusted pursuant to points (ii), (iii), (v) or (vi) of Article 58(1)(c).
V okviru izvajanja programa ali ukrepa se lahko odprejo fiduciarni računi v imenu Komisije, tako da jih lahko upravlja subjekt, pooblaščen na podlagi točk (ii), (iii), (v) ali (vi) člena 58(1)(c).
Such accounts shall be opened under the responsibility of the authorising officer in charge of the implementation of the programme or action in agreement with the accounting officer of the Commission.
Taki računi se odprejo na odgovornost odredbodajalca, ki je pristojen za izvajanje programa ali ukrepa, s soglasjem računovodje Komisije.
Such accounts shall be managed under the responsibility of the authorising officer.
Taki računi se upravljajo na odgovornost odredbodajalca.
The accounting officer of the Commission shall lay down rules for the opening, management and closure of fiduciary accounts and their use.
Računovodja Komisije določi pravila za odprtje, vodenje in zaprtje fiduciarnih računov ter njihovo uporabo.
The Commission shall be empowered to adopt delegated acts in accordance with Article 210 concerning detailed rules on the powers and duties of the accounting officer, including his or her appointment and termination of duties, his or her opinion on accounting and inventory systems, treasury and bank account management, signatures on accounts, management of account balances, transfer and conversion operations, methods of payment, legal entity files and the keeping of supporting documents.
Na Komisijo se prenese pooblastilo za sprejemanje delegiranih aktov v skladu s členom 210 v zvezi s podrobnimi pravili o pooblastilih in dolžnostih odredbodajalca, vključno z njegovim imenovanjem in razrešitvijo, njegovim mnenjem o računovodskem sistemu in sistemu vodenja evidenc o premoženju, vodenjem zakladništva in bančnih računov, pooblastili za podpisovanje, vodenjem stanja na računu, prerazporeditvami in menjalnimi posli, metodami plačil, dokumenti pravnega subjekta in hranjenjem dokazil.
Powers which may be delegated by the accounting officer
Pooblastila, ki jih lahko prenese računovodja
The accounting officer may, in the performance of his or her duties, delegate certain tasks to subordinate staff.
Računovodja lahko pri opravljanju svojih nalog nekatere naloge prenese na podrejene.
The instrument of delegation shall set out those tasks.
Akt o prenosu pooblastil določa te naloge.
The Commission shall be empowered to adopt delegated acts in accordance with Article 210 concerning detailed rules on persons empowered to administer accounts in a local unit.
Na Komisijo se prenese pooblastilo za sprejemanje delegiranih aktov v skladu s členom 210 v zvezi s podrobnimi pravili o osebah, pooblaščenih za vodenje računov v lokalni enoti.
Imprest administrator
Skrbnik računa izločenih sredstev
Imprest accounts
Računi izločenih sredstev
Imprest accounts may be set up for the collection of revenue other than own resources and for the payment of small sums as defined in the delegated acts adopted pursuant to this Regulation.
Za pobiranje prihodkov, ki niso lastna sredstva, in za plačilo majhnih zneskov, kot so določeni v delegiranih aktih, sprejetih na podlagi te uredbe, se lahko vzpostavijo računi izločenih sredstev.
However, in the field of crisis management aid and humanitarian aid operations within the meaning of Article 128, imprest accounts may be used without any limitation on the amount, while respecting the level of appropriations decided by the European Parliament and the Council on the corresponding budget line for the current financial year.
Toda na področju pomoči za krizno upravljanje in ukrepov v okviru humanitarne pomoči v smislu člena 128 se lahko računi izločenih sredstev uporabijo brez vsakršnih omejitev višine zneska, pri tem pa se upošteva višina odobritev, ki sta jih odobrila Evropski parlament in Svet za ustrezno proračunsko vrstico za tekoče proračunsko leto.
Imprest accounts shall be endowed by the institution's accounting officer and shall be placed under the responsibility of imprest administrators designated by the institution's accounting officer.
Sredstva na računu izločenih sredstev zagotavlja računovodja institucije, zanje pa so odgovorni skrbniki računov izločenih sredstev, ki jih imenuje računovodja institucije.