natgillin/translations-raw huggingface dataset:
Indicate the body that has prepared the report (‘Independent Audit Body’) and specify if it is the audit authority for the operational programme(s) covered.
zanesljivih, točnih in popolnih informacij o izvajanju operativnega programa (v skladu s členom 125(2)(a) Uredbe (EU) št. 1303/2013), podatkov o posamezni operaciji, potrebnih za spremljanje, vrednotenje, finančno upravljanje, preverjanje in revizijo (v skladu s členom 125(2)(d) in (e) Uredbe (EU) št. 1303/2013), ter podatkov, potrebnih za pripravo zahtevkov za plačilo in računovodskih izkazov (v skladu s členom 126(d), (g) in (h) Uredbe (EU) št. 1303/2013);
Indicate how the functional independence of the Independent Audit Body from the managing and certifying authorities is ensured (see Article 124(2) of Regulation (EU) No 1303/2013).
če je organ upravljanja ali organ za potrjevanje naloge prenesel na druge organe, opis revizijskih dejavnosti za zagotovitev, da je (sta) organ upravljanja in/ali organ za potrjevanje ocenil(-a) zmogljivost zadevnih organov, da opravijo prenesene naloge. ter da ima(-ta) vzpostavljene ustrezne postopke za nadzorovanje posredniških organov, in morebitne druge revizijske dejavnosti.
Where applicable, indicate also how the functional independence of the Independent Audit Body from the joint secretariat (foreseen in Article 23(2) of the Regulation (EU) No 1299/2013) is ensured.
Navedite, ali so pred objavo tega poročila potekali kontradiktorni postopki, in navedite ustrezne organe/telesa.
Methodology and scope of the work
Potrdite, da je delo potekalo v skladu z mednarodno priznanimi revizijskimi standardi.
Indicate the period and timeframe of the audit (date when the final description of functions and procedures in place for the managing authority and, where appropriate, the certifying authority was received by the Independent Audit Body, date when the audit started and ended and resources allocated).
Navedite morebitne omejitve obsega revizije [1], zlasti takšne, ki vplivajo na mnenje neodvisnega revizijskega organa.
Specify the extent of the use of previous audit work for the 2007-2013 programming period, where applicable, in accordance with Article 124(2) of Regulation (EU) No 1303/2013.
Rezultati ocene posameznega organa/sistema
Specify a) the extent of the use of audit work carried out by other bodies and b) the quality control performed on such audit work with respect to the adequacy of the work.
Izpolnite preglednico za vsak organ/sistem:
Describe the work done for assessing, in line with Article 124(2) of Regulation (EU) No 1303/2013, the fulfilment, by the managing and certifying authorities being designated by [Member State], of the criteria relating to the internal control environment, risk management, management and control activities, and monitoring set out in Annex XIII of Regulation (EU) No 1303/2013, covering among other elements, the following:
Št.
Examination of the description of functions and procedures in place for the managing authority and, where appropriate, the certifying authority, in accordance with the model defined in Annex III of this Regulation.
CCI ali sistem (skupina številk CCI)
Examination of other relevant documents concerning the system;
Zadevni organ (organ upravljanja ali organ za potrjevanje)
indicate any review of laws, ministerial acts, circulars, internal procedure/other manuals, guidelines and/or checklists.
Popolnost in točnost opisa (D/N)
Interviews with the staff in the main bodies (including intermediate bodies, if relevant).
Ugotovitev (brez pridržka, s pridržkom, odklonilna)
Include description of the method and criteria for selection, what subjects have been covered, how many interviews have taken place and who has been interviewed.
Zadevna merila za imenovanje
Review of the description and procedures relating to the information systems, covering in particular the requirements set out in Annex XIII of Regulation (EU) No 1303/2013 and the verification of whether these systems are operational and have been set-up in order to ensure:
Oddelek z opisom zadevnih nalog in postopkov
an adequate audit trail;
Pomanjkljivosti
protection of personal data;
Zadevne prednostne naloge
integrity, availability and authenticity of data;
Priporočila/korektivni ukrepi
reliable, accurate and complete information on the implementation of the operational programme (in line with Article 125(2)(a) of Regulation (EU) No 1303/2013), data on each operation necessary for monitoring, evaluation, financial management, verification and audit (in line with Article 125(2)(d) and (e) of Regulation (EU) No 1303/2013) and data required for drawing up payment applications and accounts (as required by Article 126 (d) (g) and (h) of Regulation (EU) No 1303/2013.
Časovni okvir za izvajanje korektivnih ukrepov, dogovorjen z zadevnim organom
Where functions have been delegated by the managing authority or the certifying authority to other bodies, describe the audit work done to verify that the managing and/or certifying authority have assessed the capacities of these bodies to carry out delegated tasks, that they have sufficient supervisory procedures in place over these intermediate bodies and any other relevant audit work.
organ za potrjevanje
Indicate if any contradictory procedures have taken place prior to issuing this report and indicate the relevant authorities/bodies.
Sistem y
Confirm that the work has been carried out taking account of internationally accepted audit standards.
Predložite rezultate ocene področij, ki niso v celoti zajeta v preglednici, vključno vsaj s:
Identify if there were any limitation of scope [1], in particular the ones with affecting the opinion of the independent audit body.
postopki, vzpostavljenimi za pripravo računovodskih izkazov iz člena 59(5)(a) Uredbe (EU, Euratom) št. 966/2012 [2] (člen 126(b) Uredbe (EU) št. 1303/2013);
Results of assessment for each authority/system
ureditvami za potrditev popolnosti, točnosti in verodostojnosti računovodskih izkazov ter da so izdatki iz izkazov skladni 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 z veljavnim pravom (člen 126(c) Uredbe (EU) št. 1303/2013);
For each authority/system complete the table:
postopki, vzpostavljenimi za uvedbo uspešnih in sorazmernih ukrepov proti goljufijam ob upoštevanju opredeljenih tveganj (člen 125(4)(c) Uredbe (EU) št. 1303/2013);
CCI or system (group of CCIs)
okvirom za izvajanje ustreznega postopka obvladovanja tveganja, kadar je to potrebno, zlasti pa v primeru večjih sprememb sistema upravljanja in nadzora (točka 2 Priloge XIII k Uredbi (EU) št. 1303/2013);
Concerned Authority(Managing or Certifying authority)
ureditvami za pripravo izjave o upravljanju ter letnega povzetka končnih revizijskih poročil in izvedenih kontrol, vključno z ugotovljenimi pomanjkljivostmi (člen 125(4)(e) Uredbe (EU) št. 1303/2013);
Completeness and accuracy of description (Y/N)
ureditvami za računalniško zbiranje, beleženje in shranjevanje podatkov o posamezni operaciji, ki so potrebni za spremljanje, vrednotenje, finančno upravljanje, preverjanje in revizijo, vključno s podatki o kazalnikih in učinkih (člen 125(2)(d) in (e) Uredbe (EU) št. 1303/2013);
Conclusion (unqualified, qualified, adverse)
v primeru prenosa nalog na posredniške organe, okvirom za zagotovitev opredelitve pristojnosti in obveznosti vsakega posameznega organa, preverjanja njegovih zmogljivosti za opravljanje prenesenih nalog in obstoja postopkov poročanja (točka 1(ii) Priloge XIII k Uredbi (EU) št. 1303/2013).
Designation criteria affected
Omejitev obsega revizije včasih nalagajo okoliščine.
Section of description of functions and procedures affected
Lahko nastane tudi, ko po mnenju revizorja računovodski izkazi subjekta niso ustrezni ali ko revizor ne more opraviti zaželenega revizijskega postopka.]
Shortcomings
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. 1).
Priorities affected
PRILOGA V
Recommendations/Corrective measures
Vzorec za mnenje neodvisnega revizijskega organa o skladnosti organa upravljanja in organa za potrjevanje z merili za imenovanje iz Priloge XIII k Uredbi (EU) št. 1303/2013
Timeframe agreed with concerned authority for implementation of corrective measures
(organ/telo države članice)
Certifying authority
UVOD
System y
Spodaj podpisani, predstavnik [naziv neodvisnega revizijskega organa iz člena 124(2) Uredbe (EU) št. 1303/2013], ki kot organ deluje neodvisno od organa upravljanja in organa za potrjevanje ter je odgovoren za pripravo poročila in mnenja, v katerih so navedeni rezultati ocene skladnosti organa upravljanja in organa za potrjevanje z merili za imenovanje iz Priloge XIII k Uredbi (EU) št. 1303/2013 za [naziv operativnega(-ih) programa(-ov), številka(-e) CCI] (v nadaljnjem besedilu: program(-i), sem opravil pregled v skladu s členom 124(2) navedene uredbe.
Provide results of the assessment on areas not fully covered in the table above, including but not limited to:
OBSEG PREGLEDA
The procedures in place for drawing up the accounts referred to in Article 59(5)(a) of Regulation (EU, Euratom) No 966/2012 [2] (Article 126(b) of Regulation (EU) No 1303/2013);
Pregled je zajemal organ upravljanja, organ za potrjevanje in (kjer je primerno) prenesene naloge teh organov, kakor je opisano v oddelku 1 priloženega poročila [Priloga IV k tej uredbi].
The arrangements for 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 (Article 126(c) of Regulation (EU) No 1303/2013);
Raven in obseg pregleda sta podrobno opisana v oddelku 2 priloženega poročila.
The procedures in place for ensuring effective and proportionate anti-fraud measures taking account of the risks identified (Article 125(4)(c) of Regulation (EU) No 1303/2013);
Pregled je med drugim temeljil na opisu nalog in vzpostavljenih postopkov za organ upravljanja in, kjer je primerno, organ za potrjevanje, ki ga je (so ga) pripravil(-i) in je (so) zanj odgovoren (-rni) [naziv organa ali organov, odgovornih za opis] in sem ga prejel dne [dd. mm. llll] od [naziv organa ali organov, ki je (so) predložil(-i) opis].
The framework to ensure that an appropriate risk management exercise is conducted when necessary, and in particular in the event of major modifications to the management and control system (Annex XIII, point 2, of Regulation (EU) No 1303/2013);
Za del sistema upravljanja in nadzora [1] v [organ upravljanja ali organ za potrjevanje], ki se nanaša na …, sem ugotovil, da je sistem v bistvu enak kot za predhodno programsko obdobje in da na podlagi revizije, opravljene v skladu z zadevnimi določbami Uredbe Sveta (ES) št. 1083/2006 [2] ali Uredbe Sveta (ES) št. 1198/2006 [3], obstajajo dokazi o njegovem uspešnem delovanju med navedenim obdobjem.
The arrangements for drawing up the management declaration and annual summary of final audits and controls and weaknesses identified (Article 125(4)(e) of Regulation (EU) No 1303/2013);
Zato sem brez dodatne revizije sklenil, da so zadevna merila izpolnjena.MNENJE
The arrangements for collecting, recording and storing, in computerised form, data on each operation necessary for monitoring, evaluation, financial management, verification and audit, including data on indicators and outputs (Article 125(2)(d) and (e) of Regulation (EU) No 1303/2013);
(Mnenje brez pridržka)
A limitation on the scope of the auditor's work may sometimes be imposed by the entity (for example, when the terms of the engagement specify that the auditor will not carry out an audit procedure that the auditor believes is necessary).
Na podlagi navedenega pregleda menim, da organ upravljanja in/ali organ za potrjevanje, imenovan(-a) za program(-e), izpolnjuje(-ta) merila za imenovanje, ki se nanašajo na notranji nadzor, obvladovanje tveganj, dejavnosti upravljanja in nadzorne dejavnosti ter spremljanje iz Priloge XIII k Uredbi (EU) št. 1303/2013, razen v naslednjih pogledih [4]
A scope limitation may be imposed by circumstances.
Razlogi za moje mnenje, da ta (ti) organ(-i) ne izpolnjuje(-jo) meril za imenovanje, in moja ocena resnosti so naslednji [5]:
It may also arise when, in the opinion of the auditor, the entity's accounting records are inadequate or when the auditor is unable to carry out an audit procedure believed desirable.
(Odklonilno mnenje)
Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1).
Na podlagi navedenega pregleda menim, da organ upravljanja in/ali organ za potrjevanje, imenovan(-a) za program(-e), ne izpolnjuje(-ta) meril za imenovanje, ki se nanašajo na notranji nadzor, obvladovanje tveganj, dejavnosti upravljanja in nadzorne dejavnosti ter spremljanje iz Priloge XIII k Uredbi (EU) št. 1303/2013.
ANNEX V
To odklonilno mnenje temelji
Model for the opinion of an independent audit body on the compliance of the managing authority and the certifying authority with the designation criteria set out in Annex XIII to Regulation (EU) No 1303/2013
na [6].
To (Member State authority/body)
Poudarjena zadeva (uporabi se po potrebi)
INTRODUCTION
[Neodvisni revizijski organ lahko v skladu z mednarodno sprejetimi revizijskimi standardi vključi tudi poudarjeno zadevo, ki ne vpliva na njegovo mnenje.]
I, the undersigned, representing [name of the independent audit body under Article 124(2) of Regulation (EU) No 1303/2013] as the body functionally independent from the managing and certifying authorities, responsible for drawing up a report and opinion setting out the results of an assessment of the compliance of the managing authority and the certifying authority with the designation criteria set out in Annex XIII to Regulation (EU) No 1303/2013 for [name of operational programme(s), CCI code(s)] (hereinafter ‘the programme(s)’), have carried out an examination in accordance with Article 124(2) of that Regulation.
Datum
SCOPE OF THE EXAMINATION
Podpis
The examination covered the managing authority, the certifying authority and (where appropriate) the delegated functions of these authorities, as described in section 1 of the attached report [Annex IV of this Regulation]
Ta odstavek se uporabi samo po potrebi, v skladu s členom 124(2) Uredbe (EU) št. 1303/2013.
The extent and scope of the examination is detailed in section 2 of the attached report.
Uredba Sveta (ES) št. 1083/2006 z dne 11. julija 2006 o splošnih določbah o Evropskem skladu za regionalni razvoj, Evropskem socialnem skladu in Kohezijskem skladu in razveljavitvi Uredbe (ES) št. 1260/1999 (UL L 210, 31.7.2006, str. 25).
Among other aspects described in this report, the examination was based on the description of the functions and procedures in place for the managing authority and, where appropriate, the certifying authority, drawn-up by and under the responsibility of.[name of body or bodies responsible for the description] and received on [dd/mm/yyyy] from [name of body or bodies submitting the description].
Uredba Sveta (ES) št. 1198/2006 z dne 27. julija 2006 o Evropskem skladu za ribištvo (UL L 223, 15.8.2006, str. 1).
For the part of the management and control system [1] in [the managing authority or certifying authority] relating to …, I have concluded that the system is essentially the same as for the previous programming period and that there is evidence, on the basis of audit work done in accordance with the relevant provisions of Council Regulation (EC) No 1083/2006 [2] or Council Regulation (EC) No 1198/2006 [3], of their effective functioning during that period.
Navedite organ(-e) in merila za imenovanje, ki jih organi ne izpolnjujejo.
I have therefore concluded that the relevant criteria are fulfilled without carrying out additional audit work.OPINION
Navedite razlog(-e) za pridržke, vpisane za vsak organ in za vsako merilo za imenovanje.
(Unqualified opinion)
Navedite razlog(-e) za odklonilno mnenje za vsak organ in za vsak vidik.
On the basis of the examination referred to above, it is my opinion that the managing authority and/or the certifying authority being designated for the programme(s) comply with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex XIII to Regulation (EU) No 1303/2013.
PRILOGA VI
(Qualified opinion)
ZAHTEVEK ZA PLAČILO
On the basis of the examination referred to above, it is my opinion that the managing authority and/or the certifying authority being designated for the programme(s) comply with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex XIII to Regulation (EU) No 1303/2013, except in the following respects [4]
EVROPSKA KOMISIJA
My reasons for considering that this/these authority(ies) do(es) not comply with the designation criterion(a) and my assessment of the seriousness are as follows [5]:
Zadevni sklad [1]:
(Adverse opinion)
Referenčna št.
On the basis of the examination referred to above, it is my opinion that the managing authority and/or the certifying authority being designated for the programme(s) do not comply with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex XIII to Regulation (EU) No 1303/2013.
Komisije (CCI):
This adverse opinion is based
Naziv operativnega programa:
on [6]
Sklep Komisije:
Emphasis of matter (to be used as appropriate)
Datum sklepa Komisije:
[The independent audit body may also include emphasis of matter, not affecting its opinion, as established by internationally accepted auditing standards.]
Številka zahtevka za plačilo:
Date
Datum predložitve zahtevka za plačilo
Signature
Nacionalna referenca (izbirno):
This paragraph shall only be used if applicable, in accordance with Article 124(2) of Regulation (EU) No 1303/2013.
Navedite vrsto zahtevka za plačilo:
Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999 (OJ L 210, 31.7.2006, p. 25).
Zahtevek za vmesno plačilo v skladu s členom 131 Uredbe (EU) št. 1303/2013
Council Regulation (EC) No 1198/2006 of 27 July 2006 on the European Fisheries Fund (OJ L 223, 15.8.2006, p. 1).
Končni zahtevek za vmesno plačilo v skladu s členom 135(2) Uredbe (EU) št. 1303/2013
Indicate the authority(s) and the designation criteria with which they do not comply.
V skladu s členom 135 Uredbe (EU) št. 1303/2013 se ta zahtevek za plačilo nanaša na obračunsko obdobje:
Indicate the reason(s) for the reservation(s) entered for each authority and on each designation criteria.
od [3]
Indicate the reason(s) for the adverse opinion for each authority and on each aspect.
Izdatki, razčlenjeni po prednostnih nalogah in kategorijah ukrepov, kakor so vneseni v izkaze organa za potrjevanje
ANNEX VI
(Vključno s prispevki iz programa, vplačanimi v finančne instrumente (člen 41 Uredbe (EU) št. 1303/2013), in vnaprejšnjimi izplačili v okviru državne pomoči (člen 131(5) Uredbe (EU) št. 1303/2013))
PAYMENT APPLICATION
Prednostna naloga
EUROPEAN COMMISSION
Osnova za izračun (javni ali skupni izdatki)
Fund concerned [1]:
Skupni znesek upravičenih izdatkov, ki so jih imeli upravičenci in so bili plačani pri izvajanju operacij
Commission reference (CCI):
Skupni znesek javnih izdatkov, ki so nastali pri izvajanju operacij
Name of operational programme:
Prednostna naloga 1
Commission Decision:
najbolj oddaljene regije in severne redko poseljene regije
Date Commission Decision:
Prednostna naloga 2
Payment application number:
Pobuda za zaposlovanje mladih
Date of submission of the payment application:
Prednostna naloga 3
National reference (optional):
Prednostna naloga 4
Please specify the type of the payment application:
Skupaj
An interim payment application, in accordance with Article 131 of Regulation (EU) No 1303/2013
Vzorec se samodejno prilagodi na podlagi številke CCI.
A final application for interim payment in accordance with Article 135(2) of Regulation (EU) No 1303/2013
Pri programih, ki ne vključujejo kategorije regij (Kohezijski sklad, ETS, ESPR, prispevki EIS in IPA za ETS, namenski operativni program za Pobudo za poslovanje mladih brez tehnične pomoči, če je primerno), je na primer oblika preglednice naslednja:
According to Article 135 of Regulation (EU) No 1303/2013, this payment application refers to the accounting period:
Osnova za izračun (javni ali skupni izdatki) [6]
From [3]
POTRDILO
Expenditure broken down by priority and category of regions as entered into the accounts of the certifying authority
Organ za potrjevanje z validacijo tega zahtevka za plačilo potrjuje, da so naloge iz točk (a), (d), (e), (f), (g) in (h) člena 126 Uredbe (EU) št. 1303/2013 izpolnjene, in zahteva plačilo zneskov, kot so navedeni v nadaljevanju.
(Including programme contributions paid to financial instruments (Article 41 of Regulation (EU) No 1303/2013) and advances paid in context of State aid (Article 131(5) of Regulation (EU) No 1303/2013))
Predstavnik organa za potrjevanje:
Priority
ZAHTEVEK ZA PLAČILO
Calculation basis (public or total)
SKLAD
Total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations
ZNESKI
Total amount of public expenditure incurred in implementing operations
Pobuda za zaposlovanje mladih [7]
Priority 1
ZNESEK
Outermost regions and Northern sparsely populated regions
Plačilo se izvrši na naslednji bančni račun:
Priority 2
Imenovani organ
YEI
Banka
Priority 3
IBAN bančnega računa:
Priority 4
Imetnik računa (če ni isti kot imenovani organ)
Totals
Če se program nanaša na več skladov, je treba zahtevek za plačilo poslati ločeno za vsak posamezni sklad.
The model is automatically adjusted on basis of the CCI.
Ne glede na način izvajanja Pobude za zaposlovanje mladih (v okviru namenskega OP, namenske prednostne osi ali dela prednostne osi), se izdatki v zvezi z dejavnostmi na podlagi te pobude vedno prijavijo z zahtevkom za plačilo iz ESS in torej zajemajo posebno dodelitev za Pobudo za zaposlovanje mladih ter ustrezno podporo iz ESS.
As an example, in case of programmes not including categories of regions (Cohesion Fund, ETC, EMFF, ENI and IPA contributions to ETC, YEI dedicated operational programme without technical assistance, if applicable) the table shall look as follows:
Legenda:vrsta:
Calculation basis (public or total) [6]
Prvi dan obračunskega leta, samodejno vkodira sistem IT.
CERTIFICATE
Pobuda za zaposlovanje mladih se izvaja v okviru dela prednostne naloge, kot je navedeno v členu 18 Uredbe (EU) št. 1304/2013.
By validating this payment application the Certifying Authority certifies that the responsibilities foreseen in points (a), (d), (e), (f), (g) and (h) of Article 126 of Regulation (EC) No 1303/2013 are fulfilled and requests the payment of the amounts as mentioned below.
Pobuda za zaposlovanje mladih se izvaja v okviru namenske prednostne naloge, kot je navedeno v členu 18 Uredbe (EU) št. 1304/2013.
Representing the Certifying Authority:
Pri ESPR se sofinanciranje nanaša le na „Skupni upravičeni javni izdatki“.
APPLICATION FOR PAYMENT
Zato se bo v primeru ESPR osnova za izračun pri tem modelu samodejno prilagodila v „javni izdatki“.
FUND
Zajema posebno dodelitev za Pobudo za zaposlovanje mladih in ustrezno podporo iz ESS.
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RAČUNOVODSKI IZKAZI ZA OBRAČUNSKO OBDOBJE
YEI [7]
Različica računovodskih izkazov:
AMOUNT
Datum predložitve računovodskega izkaza:
The payment will be made on the following bank account:
Organ za potrjevanje potrjuje, da: