natgillin/translations-raw huggingface dataset:
Where irregularities or a risk of irregularities have been detected, the audit authority shall decide on the basis of professional judgement whether it is necessary to audit a complementary sample of additional operations or parts of operations that were not audited in the random sample in order to take account of specific risk factors identified.
Kadar se ugotovijo nepravilnosti ali tveganje nepravilnosti, revizijski organ na podlagi strokovne presoje odloči, ali je treba revidirati dopolnilni vzorec dodatnih operacij ali delov operacij, ki niso bili revidirani v naključnem vzorcu, da se upoštevajo ugotovljeni posebni dejavniki tveganja.
The audit authority shall analyse the results of the audits of the complementary sample separately, draw conclusions based on those results and communicate them to the Commission in the annual control report.
Revizijski organ rezultate revizij dopolnilnega vzorca analizira ločeno, na podlagi navedenih rezultatov sprejme ugotovitve in jih sporoči Komisiji v letnem poročilu o nadzoru.
Irregularities detected in the complementary sample shall not be included in the calculation of the projected random error of the random sample.
Nepravilnosti, odkrite v dopolnilnem vzorcu, se ne vključijo v izračun napovedane naključne napake naključnega vzorca.
On the basis of the results of the audits of operations for the purpose of the audit opinion and control report referred to in Article 127(5)(a) of Regulation (EU) No 1303/2013, the audit authority shall calculate a total error rate, which shall be the sum of the projected random errors and, if applicable, systemic errors and uncorrected anomalous errors, divided by the population.
Revizijski organ na podlagi rezultatov revizij operacij v okviru priprave revizijskega mnenja in poročila o nadzoru iz člena 127(5)(a) Uredbe (EU) št. 1303/2013, izračuna skupno stopnjo napake, ki je vsota napovedanih naključnih napak in, če je primerno, sistemskih napak in nepopravljenih izjemnih napak, deljena s populacijo.
Audits of accounts
Revizije računovodskih izkazov
The audits of accounts referred to in Article 137(1) of Regulation (EU) No 1303/2013 shall be carried out by the audit authority in respect of each accounting year.
Revizijski organ opravi revizije računovodskih izkazov iz člena 137(1) Uredbe (EU) št. 1303/2013 za vsako obračunsko leto.
The audit of the accounts shall provide reasonable assurance on the completeness, accuracy and veracity of the amounts declared in the accounts.
Revizija računovodskih izkazov zagotovi razumno zagotovilo popolnosti, točnosti in resničnosti zneskov, prikazanih v računovodskih izkazih.
For the purposes of paragraphs 1 and 2, the audit authority shall take into account, in particular, the results of the system audits carried out on the certifying authority and of the audits on operations.
Za namene odstavkov 1 in 2 revizijski organ upošteva zlasti rezultate revizij sistema, opravljenih pri organu za potrjevanje, in rezultate revizij operacij.
The system audit shall include verification of the reliability of the accounting system of the certifying authority and, on a sample basis, of the accuracy of expenditure of amounts withdrawn and amounts recovered recorded in the certifying authority's accounting system.
Revizija sistema vključuje preverjanje zanesljivosti računovodskega sistema organa za potrjevanje ter, na podlagi vzorca, točnosti izdatkov za umaknjene in izterjane zneske, kakor so bili zabeleženi v računovodskem sistemu organa za potrjevanje.
For the purpose of the audit opinion, in order to conclude that the accounts give a true and fair view, the audit authority shall verify that all elements required by Article 137 of Regulation (EU) No 1303/2013 are correctly included in the accounts and correspond to the supporting accounting records maintained by all relevant authorities or bodies and beneficiaries.
Za pripravo revizijskega mnenja ter da bi lahko presodil, ali računovodski izkazi dajejo resnično in pošteno sliko, revizijski organ preveri, ali so vsi elementi, ki se zahtevajo v členu 137 Uredbe (EU) št. 1303/2013, pravilno vključeni v računovodske izkaze in ustrezajo računovodski evidenci, ki jo vodijo vsi ustrezni organi in upravičenci.
The audit authority shall in particular, on the basis of the accounts to be provided to it by the certifying authority, verify that:
Revizijski organ na podlagi računovodskih izkazov, ki mu jih predloži organ za potrjevanje, zlasti preveri, ali:
the total amount of eligible expenditure declared in accordance with Article 137(1)(a) of Regulation (EU) No 1303/2013 agrees with the expenditure and the corresponding public contribution included in payment applications submitted to the Commission for the relevant accounting year and, if there are differences, that adequate explanations have been provided in the accounts for the reconciling amounts;
skupni znesek upravičenih izdatkov, prijavljenih v skladu s členom 137(1)(a) Uredbe (EU) št. 1303/2013, ustreza izdatkom in pripadajočemu javnemu prispevku iz vlog za plačila, predloženih Komisiji za zadevno obračunsko leto, v primeru razlik pa tudi, ali računovodski izkazi vsebujejo ustrezna pojasnila za uskladitvene zneske;
the amounts withdrawn and recovered during the accounting year, the amounts to be recovered as at the end of the accounting year, the recoveries carried out pursuant to Article 71 of Regulation (EU) No 1303/2013, and the irrecoverable amounts presented in the accounts correspond to the amounts entered in the accounting systems of the certifying authority and are based on decisions by the responsible managing authority or certifying authority;
zneski, ki so bili umaknjeni in izterjani med obračunskim letom, zneski, ki jih je treba izterjati na koncu obračunskega leta, izterjave, ki se izvedejo v skladu s členom 71 Uredbe (EU) št. 1303/2013, ter neizterljivi zneski, prikazani v računovodskih izkazih, ustrezajo zneskom v računovodskih sistemih organa za potrjevanje in temeljijo na odločitvah pristojnega organa upravljanja ali organa za potrjevanje;
expenditure has been excluded from the accounts in accordance with Article 137(2) of Regulation (EU) No 1303/2013, where applicable, and that all the required corrections are reflected in the accounts for the accounting year concerned;
so bili izdatki v skladu s členom 137(2) Uredbe (EU) št. 1303/2013 po potrebi izključeni iz računovodskih izkazov in ali so bili vsi potrebni popravki upoštevani v računovodskih izkazih za zadevno obračunsko leto;
the programme contributions paid to financial instruments and advances of State aid paid to beneficiaries are supported by the information available from the managing authority and from the certifying authority.
se prispevki programa, izplačani finančnim instrumentom, in predhodna plačila državne pomoči, izplačane upravičencem, ujemajo z informacijami, ki so na voljo pri organu upravljanja in organu za potrjevanje.
Verifications referred to in points (b), (c) and (d) may be carried out on a sample basis.
Preverjanja iz točk (b), (c) in (d) se lahko izvedejo na podlagi vzorca.
Financial corrections by the Commission in relation to systems deficiencies
Finančni popravki Komisije pri sistemskih pomanjkljivostih
Criteria for determining serious deficiencies in the effective functioning of management and control systems
Merila za določitev resnih pomanjkljivosti v uspešnem delovanju sistemov upravljanja in nadzora
(Article 144(6) of Regulation (EU) No 1303/2013)
(člen 144(6) Uredbe (EU) št. 1303/2013)
The Commission shall base its assessment of the effective functioning of management and control systems on the results of all available systems audits, including tests of controls, and of audits of operations.
Komisija svojo oceno uspešnega delovanja sistema upravljanja in nadzora utemelji na podlagi rezultatov vseh razpoložljivih revizij sistemov, vključno s preizkusi kontrol, in revizij operacij.
The assessment shall cover the internal control environment of the programme, the management and control activities of the managing and certifying authorities, monitoring by the managing and certifying authority, and the control activities of the audit authority and shall be based on verification of compliance with the key requirements set out in Table 1 of Annex IV.
Ocena zajema notranji nadzor programa, dejavnosti upravljanja, nadzora in spremljanja, ki jih izvajata organ upravljanja in organ za potrjevanje, in nadzorne dejavnosti revizijskega organa ter temelji na preverjanju skladnosti s ključnimi zahtevami iz tabele 1 Priloge IV.
The fulfilment of these key requirements shall be assessed on the basis of the categories set out in Table 2 of Annex IV.
Izpolnjevanje teh ključnih zahtev se oceni na podlagi kategorij iz tabele 2 Priloge IV.
The main types of serious deficiency in the effective functioning of the management and control system shall be cases where any of the key requirements referred to in points 2, 4, 5, 13, 15, 16 and 18 of Table 1 of Annex IV, or two or more of the other key requirements in Table 1 of Annex IV are assessed as falling into categories 3 or 4 set out in Table 2 of Annex IV.
Za resno pomanjkljivost v učinkovitem delovanju sistema upravljanja in nadzora gre, če se za katero koli od ključnih zahtev iz točk 2, 4, 5, 13, 15, 16 in 18 tabele 1 Priloge IV ali za dve ali več druge ključne zahteve iz tabele 1 Priloge IV oceni, da spadajo v kategorijo 3 ali 4 iz tabele 2 Priloge IV.
Criteria for applying flat rates or extrapolated financial corrections and criteria for determining the level of financial correction
Merila za uporabo pavšalnih stopenj ali ekstrapoliranih finančnih popravkov ter merila za določitev stopnje finančnega popravka
Financial corrections shall be applied for all or part of an operational programme, where the Commission identifies one or more serious deficiencies in the functioning of the management and control system.
Kadar Komisija ugotovi eno ali več resnih pomanjkljivosti v delovanju sistema upravljanja in nadzora, se za ves operativni program ali njegov del uporabijo finančni popravki.
Notwithstanding the first subparagraph, extrapolated financial corrections shall be applied, for all or part of an operational programme, where the Commission identifies systemic irregularities in a representative sample of operations, allowing for a more accurate quantification of the risk for the Union budget.
Kadar Komisija ugotovi sistemske nepravilnosti v reprezentativnem vzorcu operacij, se ne glede na prvi pododstavek za ves operativni program ali njegov del uporabijo ekstrapolirani finančni popravki, s čimer se omogoči natančnejša količinska opredelitev tveganja za proračun Unije.
In this case, the results of the examination of the representative sample shall be extrapolated to the rest of the population from which the sample was drawn for the purpose of determining the financial correction.
V tem primeru se za določitev finančnega popravka rezultati pregleda reprezentativnega vzorca ekstrapolirajo na preostalo populacijo, iz katere je bil izbran vzorec.
The level of flat-rate correction shall be fixed taking into account the following elements:
Stopnja pavšalnega popravka se določi ob upoštevanju naslednjih elementov:
the relative importance of the serious deficiency or serious deficiencies in the context of the management and control system as a whole;
relativnega pomena resne pomanjkljivosti ali resnih pomanjkljivosti v okviru sistema upravljanja in nadzora kot celote;
the frequency and extent of the serious deficiency or serious deficiencies;
pogostosti in obsega resne pomanjkljivosti ali resnih pomanjkljivosti;
the degree of risk of loss for the Union budget.
stopnje tveganja izgube za proračun Unije.
Taking into account these elements, the level of financial correction shall be fixed as follows:
Ob upoštevanju teh elementov se stopnja finančnega popravka določi, kot sledi:
where the serious deficiency or serious deficiencies in the management and control system is so fundamental, frequent or widespread that it represents a complete failure of the system that puts at risk the legality and regularity of all expenditure concerned, a flat rate of 100 % shall be applied;
kadar je resna pomanjkljivost ali so resne pomanjkljivosti v sistemu upravljanja in nadzora tako temeljne, pogoste ali razširjene, da pomenijo popolno odpoved sistema ter ogrožajo zakonitost in pravilnost vseh zadevnih izdatkov, se uporabi pavšalna stopnja 100 %;
where the serious deficiency or serious deficiencies in the management and control system is so frequent and widespread that it represents an extremely serious failure of the system that puts at risk the legality and regularity of a very high proportion of the expenditure concerned, a flat rate of 25 % shall be applied;
kadar je resna pomanjkljivost ali so resne pomanjkljivosti v sistemu upravljanja in nadzora tako pogoste in razširjene, da pomenijo zelo resno odpoved sistema ter ogrožajo zakonitost in pravilnost zelo velikega deleža zadevnih izdatkov, se uporabi pavšalna stopnja 25 %;
where the serious deficiency or serious deficiencies in the management and control system is due to the system not fully functioning or functioning so poorly or so infrequently that it puts at risk the legality and regularity of a high proportion of the expenditure concerned, a flat rate of 10 % shall be applied;
kadar do resne pomanjkljivosti ali resnih pomanjkljivosti v sistemu upravljanja in nadzora pride zaradi nepopolnega, nepravilnega ali nerednega delovanja sistema, ki ogroža zakonitost in pravilnost velikega deleža zadevnih izdatkov, se uporabi pavšalna stopnja 10 %;
where the serious deficiency or serious deficiencies in the management and control system is due to the system not functioning consistently so that it puts at risk the legality and regularity of a significant proportion of the expenditure concerned, a flat rate of 5 % shall be applied.
kadar do resne pomanjkljivosti ali resnih pomanjkljivosti v sistemu upravljanja in nadzora pride zaradi nedoslednega delovanja sistema, ki ogroža zakonitost in pravilnost znatnega deleža zadevnih izdatkov, se uporabi pavšalna stopnja 5 %.
Where the application of a flat rate fixed in accordance with paragraph 3 would be disproportionate, the level of correction shall be reduced.
Če bi bila uporaba pavšalne stopnje iz odstavka 3 nesorazmerna, se stopnja popravka zmanjša.
Where, due to a failure of the responsible authorities to take adequate corrective measures following the application of a financial correction in an accounting year, the same serious deficiency or serious deficiencies is identified in a subsequent accounting year, the rate of correction may, due to the persistence of the serious deficiency or serious deficiencies, be increased to a level not exceeding that of the next higher category.
Če po uporabi finančnega popravka v obračunskem letu pristojni organi ne sprejmejo ustreznih popravnih ukrepov in se v naslednjem obračunskem letu ugotovi ista resna pomanjkljivost ali resne pomanjkljivosti, se lahko stopnja popravka poviša na stopnjo, ki ne presega stopnje naslednje višje kategorije.
Article 24 shall apply from 1 December 2014, as regards information on data recorded and stored referred to in Annex III, with the exception of data fields 23 to 40, 71 to 78 and 91 to 105.
Kar zadeva informacije o podatkih iz Priloge III, ki se beležijo in hranijo, se člen 24 uporablja od 1. decembra 2014, razen podatkovnih polj od 23 do 40, od 71 do 78 in od 91 do 105.
With regard to these fields of Annex III, Article 24 shall apply from 1 July 2015.
V zvezi s temi polji iz Priloge III se člen 24 uporablja od 1. julija 2015.
Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005 (OJ L 347, 20.12.2013, p. 487).
Uredba (EU) št. 1305/2013 Evropskega parlamenta in Sveta z dne 17. decembra 2013 o podpori za razvoj podeželja iz Evropskega kmetijskega sklada za razvoj podeželja (EKSRP) in razveljavitvi Uredbe Sveta (ES) št. 1698/2005 (UL L 347, 20.12.2013, str. 487).
Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agriculture policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (OJ L 347, 20.12.2013, p. 549).
Uredba (EU) št. 1306/2013 Evropskega parlamenta in Sveta z dne 17. decembra 2013 o financiranju, upravljanju in spremljanju skupne kmetijske politike in razveljavitvi uredb Sveta (EGS) št. 352/78, (ES) št. 165/94, (ES) št. 2799/98, (ES) No 814/2000, (ES) št. 1290/2005 in (ES) št. 485/2008 (UL L 347, 20.12.2013, str. 549).
Commission Implementing Regulation (EU) No 215/2014 of 7 March 2014 laying down rules for Implementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund, with regard to methodologies for climate change support, the determination of milestones and targets in the performance framework and the nomenclature of categories of intervention for the European Structural and Investment Funds (OJ L 69, 8.3.2014, p.
Izvedbena uredba Komisije (EU) št. 215/2014 z dne 7. marca 2014 o določitvi pravil za izvajanje Uredbe (EU) št. 1303/2013 Evropskega parlamenta in Sveta o skupnih določbah o Evropskem skladu za regionalni razvoj, Evropskem socialnem skladu, Kohezijskem skladu, Evropskem kmetijskem skladu za razvoj podeželja in Evropskem skladu za pomorstvo in ribištvo, o splošnih določbah o Evropskem skladu za regionalni razvoj, Evropskem socialnem skladu, Kohezijskem skladu in Evropskem skladu za pomorstvo in ribištvo v zvezi z metodologijami za določitev podpore ciljem na področju podnebnih sprememb, določitvijo mejnikov in ciljnih vrednosti v okviru uspešnosti ter nomenklaturo kategorij ukrepov za strukturne in investicijske sklade
65).
Uredba (EU) št. 1301/2013 Evropskega parlamenta in Sveta z dne 17. decembra 2013 o Evropskem skladu za regionalni razvoj in o posebnih določbah glede cilja „naložbe za rast in delovna mesta“ ter o razveljavitvi Uredbe (ES) št. 1080/2006 ( UL L 347, 20.12.2013, str. 289).
Regulation (EU) No 1301/2013 of the European Parliament and of the Council of 17 December 2013 on the European Regional Development Fund and on specific provisions concerning the investment for growth and jobs goal and repealing Regulation (EC) No 1080/2006 (OJ L 347, 20.12.2013, p. 289).
Uredba (EU, Euratom) št. 966/2012 Evropskega parlamenta in Sveta z dne 25. oktobra 2012 o finančnih pravilih, ki se uporabljajo za splošni proračun Unije in razveljavitvi Uredbe Sveta (ES, Euratom) št. 1605/2002 (UL L 298, 26.10.2012, str.
ANNEX I
Referenčna obdobja iz člena 15(2)
Reference periods as referred to in Article 15(2)
Sektor
Sector
Referenčno obdobje (leta)
Reference period (years)
Železnice
Railways
Oskrba z vodo in komunalne storitve
Water supply/sanitation
Ceste
Roads
Ravnanje z odpadki
Waste management
Pristanišča in letališča
Ports and airports
Mestni promet
Urban transport
Energetika
Energy
Raziskave in inovacije
Research and innovation
Širokopasovne povezave
Broadband
Gospodarska infrastruktura
Business infrastructure
Drugi sektorji
Other sectors
PRILOGA II
ANNEX II
Merila za pregled kakovosti velikih projektov iz člena 23
Criteria for quality review of major projects referred to in Article 23
Merila za pregled kakovosti v zvezi z zahtevami po informacijah iz člena 101(a) Uredbe (EU) št. 1303/2013 Evropskega parlamenta in Sveta [1]
Quality review criteria for the information requirements of Article 101(a) of Regulation (EU) No 1303/2013 of the European Parliament and of the Council [1]
Dokazila o zadostni tehnični, pravni, finančni in upravni zmogljivosti za upravljanje projekta v izvedbeni in operativni fazi.
Evidence of sufficient technical, legal, financial and administrative capacity to manage the project in implementation and operational phases.
Merila za pregled kakovosti v zvezi z zahtevami po informacijah iz člena 101(b) Uredbe (EU) št. 1303/2013
Quality review criteria for the information requirements of Article 101(b) of Regulation (EU) No 1303/2013
Dokazila o upravičenosti do financiranja projekta na podlagi povezanih zahtev v zvezi z lokacijo ali projektnim območjem.
Evidence of the eligibility for funding of the project on the basis of related requirements linked to location or project area.
Merila za pregled kakovosti v zvezi z zahtevami po informacijah iz člena 101(c) Uredbe (EU) št. 1303/2013
Evidence of eligibility for support from the European Regional Development Fund (ERDF) or the Cohesion Fund, as applicable, and funding envisaged only for those elements that comply with the eligibility rules set down in Regulation (EU) No 1303/2013, Regulation (EU) No 1301/2013 of the European Parliament and of the Council [2] and Regulation (EU) No 1300/2013 of the European Parliament and of the Council [3], and with eligibility rules established by the Member State.3.3.
Zanesljivost analize povpraševanja (ali poslovnega načrta v primeru produktivne naložbe), ki temelji na realnih ocenah in je v skladu z glavnimi demografskimi trendi in razvojem v določenem sektorju ter upravičuje potrebnost projekta in skupno kapaciteto projektnih zmogljivosti.
Evidence that the public support to the project does not constitute State aid or in case of State aid, that it has been properly taken into account in the calculation of the total public contribution to the project.
Ustrezna kakovost analize možnosti v podporo sklepu države članice, da so bile analizirane glavne alternativne možnosti in da je bila za izvajanje izbrana najboljša možnost, skupaj z utemeljitvijo izbrane možnosti.
Quality review criteria for the information requirements of Article 101(d) of Regulation (EU) No 1303/2013
Ustreznost tehnologije, predlagane za projekt, in kapacitete končnega upravičenca, da zagotovi njeno trajnost, ali, v primeru nezadostne zmožnosti končnega upravičenca, zadostni ukrepi za povečanje te kapacitete na potrebno raven.
Reliability of the demand analysis (or business plan in case of productive investment), based on realistic estimates and in line with main demographic trends and developments in the respective sector, justifying the need for the project and the overall capacity of the project facilities.
Utemeljenost sklepa, da je projekt izvedljiv in da ga je mogoče izvesti v načrtovanem obdobju ali najpozneje do konca obdobja upravičenosti, kot je opredeljeno v členu 65(2) Uredbe (EU) št. 1303/2013.
Adequacy of the quality of the options analysis to support the conclusion of the Member State that the main alternatives have been analysed and the best option was selected for implementation including justification of the option chosen.
Merila za pregled kakovosti v zvezi z zahtevami po informacijah iz člena 101(e) Uredbe (EU) št. 1303/2013
Adequacy of the technology proposed for the project and the capacity of the final beneficiary to ensure its sustainability or, in case of insufficient capacity of the final beneficiary, sufficient provisions envisaged to bring this capacity to the levels necessary.
Pri analizi stroškov in koristi je bila ustrezno upoštevana zahtevana metodologija iz člena 101 Uredbe (EU) št. 1303/2013 in pravilno uporabljena metoda za izračun neto prihodka iz člena 61 navedene uredbe ter členov od 15 do 19 te uredbe.
Soundness of the conclusion that the project is feasible and can be implemented in the period planned for the project or, at latest, by the end of the eligibility period as defined in Article 65(2) of Regulation (EU) No 1303/2013.
Utemeljenost sklepa, da je projekt ekonomsko in finančno izvedljiv ter ima pozitivne družbeno-gospodarske učinke, ki utemeljujejo višino podpore v načrtovanem obsegu v okviru ESRR ali Kohezijskega sklada.