natgillin/translations-raw huggingface dataset:
On-the-spot verifications of individual operations pursuant to point (b) of the first subparagraph of paragraph 5 may be carried out on a sample basis.
Preverjanje posameznih operacij na kraju samem v skladu s točko (b) prvega pododstavka odstavka 5 se lahko izvede z vzorčenjem.
Where the managing authority is also a beneficiary under the operational programme, arrangements for the verifications referred to in point (a) of the first subparagraph of paragraph 4 shall ensure adequate separation of functions.
Če je organ upravljanja tudi upravičenec v okviru operativnega programa, ureditev preverjanja iz točke (a) prvega pododstavka odstavka 4 zagotavlja ustrezno ločitev funkcij.
The Commission shall be empowered to adopt delegated acts, in accordance with Article 149, laying down rules specifying the information in relation to the data to be recorded and stored in computerised form within the monitoring system established under point (d) of paragraph 2 of this Article.
Na Komisijo se prenese pooblastilo za sprejemanje delegiranih aktov v skladu s členom 149, s katerimi določi pravila za določitev informacij v zvezi s podatki, ki se zapisujejo in hranijo v elektronski obliki v okviru sistema spremljanja iz točke (d) odstavka 2 tega člena.
The Commission shall adopt implementing acts laying down the technical specifications of the system established under point (d) of paragraph 2 of this Article.
Komisija sprejme izvedbene akte, s katerimi določi tehnične specifikacije sistema, uvedenega v skladu s točko (d) odstavka 2 tega člena.
The Commission shall be empowered to adopt delegated acts, in accordance with Article 149, laying down the detailed minimum requirements for the audit trail referred to in point (d) of the first subparagraph of paragraph 4 of this Article in respect of the accounting records to be maintained and the supporting documents to be held at the level of the certifying authority, managing authority, intermediate bodies and beneficiaries.
Na Komisijo se prenese pooblastilo za sprejemanje delegiranih aktov v skladu s členom 149 o določitvi minimalnih zahtev za revizijsko sled iz točke (d) prvega pododstavka odstavka 4 tega člena v zvezi z vodenjem računovodskih evidenc ter hrambo spremnih dokumentov na ravni organa za potrjevanje, organa upravljanja, posredniških organov in upravičencev.
The Commission shall, in order to ensure uniform conditions on the implementation of this Article, adopt implementing acts concerning the model for the management declaration referred to in point (e) of the first subparagraph of paragraph 4 of this Article.
Komisija za zagotovitev enotnih pogojev za izvajanje tega člena sprejme izvedbene akte v zvezi z vzorcem izjave o upravljanju iz točke (e) prvega pododstavka odstavka 4 tega člena.
drawing up and submitting payment applications to the Commission, and certifying that they result from reliable accounting systems, are based on verifiable supporting documents and have been subject to verifications by the managing authority;
pripravo in predložitev zahtevkov za plačilo Komisiji ter potrditev, da ti izhajajo iz zanesljivih računovodskih sistemov, temeljijo na preverljivih spremnih dokumentih in jih je preveril organ upravljanja;
drawing up the accounts referred to in point (a) of Article 59(5) of the Financial Regulation;
pripravo računovodskih izkazov iz točke (a) člena 59(5) finančne uredbe;
certifying the completeness, accuracy and veracity of the accounts and that the expenditure entered in the accounts complies with applicable law and has been incurred in respect of operations selected for funding in accordance with the criteria applicable to the operational programme and complying with applicable law;
potrditev popolnosti, točnosti in verodostojnosti računovodskih izkazov ter da so izdatki iz izkazov v skladu z veljavnim pravom in da so nastali v zvezi z operacijami, izbranimi za financiranje v skladu z merili, ki se uporabljajo za operativni program ter so v skladu s predpisi Unije in veljavnim pravom;
ensuring that there is a system which records and stores, in computerised form, accounting records for each operation, and which supports all the data required for drawing up payment applications and accounts, including records of amounts recoverable, amounts recovered and amounts withdrawn following cancellation of all or part of the contribution for an operation or operational programme;
zagotovitev sistema za računalniško zapisovanje in shranjevanje računovodskih izkazov za posamezne operacije, ki podpira vse podatke, potrebne za pripravo zahtevkov za plačilo in računovodskih izkazov, vključno z evidenco izterljivih in izterjanih zneskov ter zneskov, ki so bili umaknjeni po preklicu celotnega prispevka za operacijo ali operativni program ali njegovega dela;
ensuring, for the purposes of drawing up and submitting payment applications, that it has received adequate information from the managing authority on the procedures and verifications carried out in relation to expenditure;
zagotovitev, da je od organa upravljanja za pripravo in predložitev zahtevkov za plačilo prejel ustrezne informacije o postopkih in preverjanjih v zvezi z izdatki;
taking account when drawing up and submitting payment applications of the results of all audits carried out by, or under the responsibility of, the audit authority;
upoštevanje rezultatov vseh revizij, ki jih je opravil revizijski organ ali so bile opravljene v njegovi pristojnosti, pri pripravi in predložitvi zahtevkov za plačilo;
maintaining, in a computerised form, accounting records of expenditure declared to the Commission and of the corresponding public contribution paid to beneficiaries;
računalniško vodenje računovodske evidence izdatkov, predloženih Komisiji, in ustreznega javnega prispevka, plačanega upravičencem;
keeping an account of amounts recoverable and of amounts withdrawn following cancellation of all or part of the contribution for an operation.
vodenje evidence izterljivih zneskov ter zneskov, ki so bili umaknjeni po preklicu celotnega ali dela prispevka za določeno operacijo.
Amounts recovered shall be repaid to the budget of the Union prior to the closure of the operational programme by deducting them from the subsequent statement of expenditure.
Izterjani zneski se vrnejo v proračun Unije pred zaključkom operativnega programa tako, da se odštejejo od poznejšega izkaza o izdatkih.
The audit authority shall ensure that audits are carried out on the proper functioning of the management and control system of the operational programme and on an appropriate sample of operations on the basis of the declared expenditure.
Revizijski organ zagotovi, da se izvedejo revizije o pravilnem delovanju sistema upravljanja in nadzora za operativne programe in ustreznega vzorca operacij na podlagi prijavljenih izdatkov.
The declared expenditure shall be audited based on a representative sample and, as a general rule, on statistical sampling methods.
Prijavljeni izdatki se revidirajo na podlagi reprezentativnega vzorca in kot splošno pravilo na podlagi statističnih metod vzorčenja.
A non- statistical sampling method may be used on the professional judgement of the audit authority, in duly justified cases, in accordance with internationally accepted audit standards and in any case where the number of operations for an accounting year is insufficient to allow the use of a statistical method.
Nestatistične metode vzorčenja se lahko uporabijo po strokovni presoji revizijskega organa v ustrezno utemeljenih primerih v skladu s sprejetimi mednarodnimi revizijskimi standardi in v vsakem primeru, kadar zaradi nezadostnega števila operacij za računovodsko leto ni mogoče uporabiti statistične metode.
In such cases, the size of the sample shall be sufficient to enable the audit authority to draw up a valid audit opinion in accordance with the second subparagraph of Article 59(5) of the Financial Regulation.
V teh primerih zadostuje velikost vzorca, ki revizijskemu organu omogoča pripravo veljavnega revizijskega mnenja v skladu z drugim pododstavkom člena 59(5) finančne uredbe.
The non-statistical sample method shall cover a minimum of 5 % of operations for which expenditure has been declared to the Commission during an accounting year and 10 % of the expenditure which has been declared to the Commission during an accounting year.
Nestatistične metode vzorčenja zajemajo najmanj 5 % operacij, za katere so se izdatki prijavili Komisiji v računovodskem letu, in 10 % izdatkov, ki so se prijavili Komisiji v obračunskem letu.
Where audits are carried out by a body other than the audit authority, the audit authority shall ensure that any such body has the necessary functional independence.
Kadar revizije izvede organ, ki ni revizijski organ, revizijski organ zagotovi, da je tak organ funkcionalno neodvisen.
The audit authority shall ensure that audit work takes account of internationally accepted audit standards.
Revizijski organ zagotovi, da se pri reviziji upoštevajo mednarodno priznani računovodski standardi.
The audit authority shall, within eight months of adoption of an operational programme, prepare an audit strategy for performance of audits.
Revizijski organ v osmih mesecih od sprejetja operativnega programa pripravi revizijsko strategijo za izvajanje revizij.
The audit strategy shall set out the audit methodology, the sampling method for audits on operations and the planning of audits in relation to the current accounting year and the two subsequent accounting years.
V revizijski strategiji so določeni revizijska metodologija, metoda vzorčenja za revizije operacije in načrtovanje revizij v zvezi s tekočim obračunskim letom ter dvema naslednjima obračunskima letoma.
The audit authority shall submit the audit strategy to the Commission upon request.
Revizijski organ na zahtevo predloži revizijsko strategijo Komisiji.
The audit authority shall draw up:
Revizijski organ pripravi:
an audit opinion in accordance with the second subparagraph of Article 59(5) of the Financial Regulation;
revizijsko mnenje v skladu z drugim pododstavkom člena 59(5) finančne uredbe;
a control report setting out the main findings of the audits carried out in accordance with paragraph 1, including findings with regard to deficiencies found in the management and control systems, and the proposed and implemented corrective actions.
poročilo o nadzoru, ki vključuje glavne ugotovitve revizij, izvedenih v skladu z odstavkom 1, vključno z ugotovljenimi pomanjkljivostmi v sistemu upravljanja in nadzora, ter predlagane in izvedene korektivne ukrepe.
Where a common management and control system applies to more than one operational programme, the information required under point (b) of the first subparagraph may be grouped in a single report.
Kadar se za več operativnih programov uporablja skupni sistem upravljanja in nadzora, se informacije iz točke (b) prvega pododstavka lahko združijo v enem poročilu.
The Commission shall, in order to ensure uniform conditions for the implementation of this Article, adopt implementing acts laying down models for the audit strategy, the audit opinion and the control report.
Komisija za zagotovitev enotnih pogojev izvajanja tega člena sprejme izvedbene akte, s katerimi določi vzorce revizijske strategije, revizijskega mnenja in poročila o nadzoru.
The Commission shall be empowered to adopt delegated acts, in accordance with Article 149, to set out the scope and content of audits of operations and audits of the accounts and the methodology for the selection of the sample of operations referred to in paragraph 1 of this Article.
Na Komisijo se prenese pooblastilo za sprejemanje delegiranih aktov v skladu s členom 149, s katerimi se določijo področje uporabe in vsebina revizij operacij in računovodskih izkazov ter metodologija za izbiro vzorca operacije iz odstavka 1 tega člena.
The Commission shall be empowered to adopt delegated acts, in accordance with Article 149, laying down detailed rules on the use of data collected during audits carried out by Commission officials or authorised Commission representatives.
Na Komisijo se prenese pooblastilo za sprejemanje delegiranih aktov v skladu s členom 149, s katerimi se določijo podrobna pravila o uporabi podatkov, zbranih med revizijami, ki jih izvedejo uradniki ali pooblaščeni predstavniki Komisije.
Cooperation with audit authorities
Sodelovanje z revizijskimi organi
The Commission shall cooperate with audit authorities to coordinate their audit plans and methods and shall immediately exchange with those authorities the results of audits carried out on management and control systems.
Komisija z revizijskimi organi sodeluje pri usklajevanju njihovih revizijskih načrtov in metod ter s temi organi nemudoma izmenja rezultate revizij, izvedenih na sistemih upravljanja in nadzora.
To facilitate this cooperation in cases where a Member State designates more than one audit authority, the Member State may designate a coordination body.
Za olajšanje tega sodelovanja v primerih, ko država članica imenuje več kot en revizijski organ, lahko država članica imenuje usklajevalni organ.
The Commission, the audit authorities and any coordination body shall meet on a regular basis and, as a general rule, at least once a year, unless otherwise agreed, to examine the annual control report, the audit opinion and the audit strategy, and to exchange views on issues relating to improvement of the management and control systems.
Komisija, revizijski organi in kakršen koli usklajevalni organ se srečujejo redno in praviloma vsaj enkrat na leto, razen če se dogovorijo drugače, da pregledajo letno poročilo o nadzoru, revizijsko mnenje in revizijsko strategijo ter izmenjajo stališča o vprašanjih, povezanih z izboljšanjem sistemov upravljanja in nadzora.
FINANCIAL MANAGEMENT, PREPARATION, EXAMINATION, ACCEPTANCE AND CLOSURE OF ACCOUNTS AND FINANCIAL CORRECTIONS
FINANČNO UPRAVLJANJE, PRIPRAVA, PREGLED, POTRDITEV IN ZAKLJUČEK OBRAČUNA TER FINANČNI POPRAVKI
The Member State shall ensure that by the closure of the operational programme, the amount of public expenditure paid to beneficiaries is at least equal to the contribution from the Funds paid by the Commission to the Member State.
Država članica zagotovi, da je ob zaključku operativnega programa znesek javnih izdatkov, izplačan upravičencem, vsaj enak prispevku iz skladov, ki ga je Komisija izplačala državi članici.
Common rules for calculating interim payments and payment of the final balance
Splošna pravila za izračun vmesnih plačil in končno plačilo
The Commission shall reimburse as interim payments 90 % of the amount resulting from applying the co-financing rate for each priority, laid down in the decision adopting the operational programme, to the eligible expenditure for the priority included in the payment application.
Komisija kot vmesno plačilo povrne 90 % zneska, ki izhaja iz uporabe stopnje sofinanciranja za vsako prednostno nalogo iz odločitve, s katero se sprejme operativni program, za upravičene izdatke za prednostno nalogo, vključeno v zahtevek za izplačilo.
The Commission shall determine the remaining amounts to be reimbursed as interim payments or to be recovered in accordance with Article 139.
Komisija v skladu s členom 139 določi preostale zneske, ki jih je potrebno povrniti kot vmesna plačila ali izterjati.
The contribution from the Funds or the EMFF to a priority through the interim payments and payment of the final balance shall not be higher than:
Prispevek iz skladov ali ESPR za prednostno nalogo prek vmesnih plačil ter končno plačilo ni višji od:
the eligible public expenditure indicated in the payment application for the priority;
upravičenih javnih izdatkov za prednostno nalogo, navedene v zahtevku za izplačilo;
the contribution from the Funds or the EMFF for the priority laid down in the decision of the Commission approving the operational programme.
prispevka iz skladov ali ESPR za prednostno nalogo iz odločitve Komisije o odobritvi operativnega programa.
Payment applications
Zahtevki za izplačilo
Payment applications shall include, for each priority:
Zahtevki za izplačilo za vsako prednostno nalogo vključujejo:
the total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations, as entered in the accounting system of the certifying authority;
skupni znesek upravičenih izdatkov, ki so jih imeli upravičenci in so bili plačani pri izvajanju operacij, kakor je vnesen v računovodskem sistemu organa za potrjevanje;
the total amount of public expenditure incurred in implementing operations, as entered in the accounting system of the certifying authority.
skupni znesek javnih izdatkov, ki je nastal pri izvajanju operacij in kakor je vnesen v računovodskem sistemu organa za potrjevanje.
Eligible expenditure included in a payment application shall be supported by receipted invoices or accounting documents of equivalent probative value, except for forms of support under points (b), (c) and (d) of the first subparagraph of Article 67(1), under Article 68, Article 69(1) and Article 109 of this Regulation and under Article 14 of the ESF Regulation.
Upravičeni izdatki v zahtevku za plačilo so podprti s prejetimi računi ali računovodskimi listinami z enako dokazno vrednostjo, razen če gre za druge oblike podpore iz točk (b), (c) in (d) prvega pododstavka člena 67(1), člena 68, člena 69(1) in člena 109 te uredbe in člena 14 uredbe o ESS.
For those forms of support, the amounts included in a payment application shall be the costs calculated on the applicable basis.
Za take oblike podpore so zneski iz zahtevka za izplačilo stroški, izračunani na veljavni osnovi.
In the case of aid schemes under Article 107 TFEU, the public contribution corresponding to the expenditure included in a payment application shall have been paid to the beneficiaries by the body granting the aid.
V primeru sheme pomoči iz člena 107 PDEU, javni prispevek, ki ustreza izdatkom v zahtevku za izplačilo, upravičencem izplača organ, ki dodeli pomoč.
By way of derogation from paragraph 1, in the case of State aid, the payment application may include advances paid to the beneficiary by the body granting the aid under the following cumulative conditions:
Z odstopanjem od odstavka 1 lahko, v primeru državne pomoči, zahtevek za izplačilo lahko vključuje vnaprejšnja izplačila, ki jih je upravičencu plačal organ, ki dodeli pomoč, pod naslednjimi pogoji, ki morajo biti kumulativno izpolnjeni:
those advances are subject to a guarantee provided by a bank or other financial institution established in the Member State or be covered by a facility provided as a guarantee by a public entity or by the Member State;
ta vnaprejšnja izplačila so zajeta v garancijo, ki jo nudi banka ali druga finančna institucija s sedežem v državi članici, ali so zajeta v aranžma, ki ga javni subjekt ali država članica nudita kot garancijo;
those advances do not exceed 40 % of the total amount of the aid to be granted to a beneficiary for a given operation;
ta vnaprejšnja izplačila ne presegajo 40 % skupnega zneska pomoči, ki se dodeli upravičencu za posamezno operacijo;
those advances are covered by expenditure paid by beneficiaries in implementing the operation and supported by receipted invoices or accounting documents of equivalent probative value at the latest within three years following the year of the payment of the advance or on 31 December 2023, whichever is earlier, failing which the next payment application shall be corrected accordingly.
ta vnaprejšnja izplačila so zajeta v izdatke upravičencev za izvrševanje operacije, ki so podprti z računi ali računovodskimi izkazi enakovredne dokazne vrednosti najpozneje v treh letih po letu plačila vnaprejšnjega plačila ali 31. decembra 2023, kar je prej; v nasprotnem primeru bo naslednji zahtevek za plačilo ustrezno popravljen.
Each payment application which includes advances of the type referred to in paragraph 4 shall separately disclose the total amount paid from the operational programme as advances, the amount which has been covered by expenditure paid by beneficiaries within three years of the payment of the advance in accordance with point (c) of paragraph 4, and the amount which has not been covered by expenditure paid by beneficiaries and for which the three year period has not yet elapsed.
Vsak zahtevek za izplačilo, ki vključuje vnaprejšnja izplačila vrste iz odstavka 4, posebej navaja skupni znesek, ki je bil iz operativnega programa izplačan v obliki vnaprejšnjih izplačil, znesek, ki je bil zajet v izdatke, ki so jih upravičenci plačali v treh letih od prejema vnaprejšnjega izplačila iz točke (c) odstavka 4, in znesek, ki ni bil zajet v izdatke, ki so jih plačali upravičenci in za katerega triletni roko še ni potekel.
The Commission shall, in order to ensure uniform conditions for the implementation of this Article, adopt implementing acts laying down the model for payment applications.
Komisija za zagotovitev enotnih pogojev za izvajanje tega člena sprejme izvedbene akte, s katerimi določi vzorec zahtevkov za plačilo.
These implementing acts shall be adopted in accordance with the examination procedure referred to in Article 150(3).
Ti izvedbeni akti se sprejmejo v skladu s postopkom pregleda iz člena 150(3).
Payment to beneficiaries
Izplačila upravičencem
Subject to the availability of funding from initial and annual pre-financing and interim payments, the managing authority shall ensure that a beneficiary receives the total amount of eligible public expenditure due in full and no later than 90 days from the date of submission of the payment claim by the beneficiary.
Pod pogojem, da so na razpolago sredstva iz začetnih in letnih predplačil ter vmesnih plačil, organ upravljanja zagotovi, da upravičenec prejme celotni znesek upravičenih javnih izdatkov najpozneje 90 dni od dneva, ko je upravičenec vložil zahtevek za izplačilo.
No amount shall be deducted or withheld and no specific charge or other charge with equivalent effect shall be levied that would reduce amounts due to beneficiaries.
Noben znesek se ne odšteje ali zadrži, prav tako se ne obračuna nobena posebna ali druga dajatev z enakovrednim učinkom, zaradi katere bi se znižali zneski za upravičence.
The payment deadline referred to in paragraph 1 may be interrupted by the managing authority in either of the following duly justified cases:
Organ upravljanja lahko v ustrezno utemeljenih primerih prekine tek roka za plačilo iz odstavka 1, in sicer, kadar:
the amount of the payment claim is not due or the appropriate supporting documents, including the documents necessary for management verifications under point (a) of the first subparagraph of Article 125(4), have not been provided;
znesek iz zahtevka za plačilo še ni zapadel ali niso bile predložene ustrezne dokazne listine, vključno z listinami, potrebnimi za preverjanje upravljanja iz točke (a) prvega pododstavka člena 125(4);
an investigation has been initiated in relation to a possible irregularity affecting the expenditure concerned.
začeta je bila preiskava o domnevnih nepravilnostih v zvezi z zadevnimi izdatki.
The beneficiary concerned shall be informed in writing of the interruption and the reasons for it.
O prekinitvi teka roka in razlogih za prekinitev se zadevni upravičenec obvesti pisno.
Member States which have not adopted the euro as their currency on the date of an application for payment shall convert the amounts of expenditure incurred in national currency into euro.
Države članice, ki na dan vložitve zahtevka za plačilo še niso sprejele eura kot svoje valute, zneske izdatkov, ki so nastali v nacionalni valuti, preračunajo v eure.
Those amounts shall be converted into euro using the monthly accounting exchange rate of the Commission in the month during which the expenditure was registered in the accounts of the certifying authority of the operational programme concerned.
Ti zneski se v eure preračunajo z uporabo mesečnega računovodskega menjalnega tečaja Komisije v mesecu, v katerem so bili izdatki zabeleženi v računovodskih izkazih organa za potrjevanje v okviru zadevnega operativnega programa.
The exchange rate shall be published electronically by the Commission each month.
Menjalni tečaj Komisija vsak mesec objavi v elektronski obliki.