natgillin/translations-raw huggingface dataset:
They shall be kept in such a way as to enable analytical monitoring of the programme by priority and technical assistance.
V revizijskem mnenju iz točke (d) odstavka 2 je opredeljeno, ali računovodski izkazi zagotavljajo resničen in pošten pregled, ali so z njimi povezane transakcije zakonite in redne ter ali vzpostavljeni sistemi nadzora ustrezno delujejo.
In its annual report, the Managing Authority shall, by 15 February, provide the Commission with the following financial information:
V mnenju je navedeno tudi, ali se je pri revizijskem delu pojavil dvom o trditvah v izjavi o upravljanju iz točke (b) odstavka 2.
the accounts for the preceding accounting year;
Člen 69
a management declaration signed by the representative of the Managing Authority confirming that:
Potrditev računovodskih izkazov
the information is properly presented, complete and accurate;
Komisija pregleda računovodske izkaze in organ upravljanja do 31. maja v letu po koncu obračunskega leta obvesti, ali potrjuje, da so računovodski izkazi popolni, točni in verodostojni.
the expenditure was used for its intended purpose;
Komisija poravna predfinanciranje na podlagi nastalih upravičenih odhodkov, kot so potrjeni z revizijskim mnenjem iz točke (d) člena 68(2).
the control systems put in place give the necessary guarantees concerning the legality of the underlying transactions.
Potrditev računovodskih izkazov ne posega v nobene nadaljnje finančne popravke v skladu s členom 72.
an annual summary of the controls carried out by the Managing Authority, including an analysis of the nature and extent of errors and weaknesses identified in systems, as well as corrective action taken or planned;
Člen 70
an audit opinion on the annual accounts;
Obdobje vodenja evidenc
an annual audit report drawn up by the Audit Authority providing a summary of audits carried out, including an analysis of the nature and extent of errors and weaknesses identified, both at system level and for projects, as well as the corrective actions taken or planned;
Organ upravljanja in upravičenci hranijo vse dokumente, povezane s programom ali projektom, še pet let od datuma plačila salda za program.
an estimate of costs incurred from 1 July to 31 December of the preceding year;
Zlasti hranijo poročila, dokazila ter računovodske izkaze, računovodske listine in vse druge dokumente, povezane s financiranjem programa (vključno z vsemi dokumenti v zvezi z dodelitvijo javnih naročil) in projektov.
the list of projects closed during the accounting year.
Ne glede na odstavek 1 se evidence, ki se nanašajo na revizije, pritožbe, pravne spore ali izterjavo zahtevkov, ki izhajajo iz izvedbe programa ali projekta, vodijo, dokler take revizije, pritožbe, pravni spori ali izterjave zahtevkov niso razrešeni.
The accounts referred to in point (a) of paragraph 2 shall be submitted for each programme and shall include at the level of each priority and technical assistance:
Finančni popravki in izterjave
the expenditure incurred and paid and the revenue earned and received by the Managing Authority;
Finančni popravki
the amounts waived and recovered during the accounting year, the amounts to be recovered by the end of the accounting year and the unrecoverable amounts.
Člen 71
The audit opinion referred to in point (d) of paragraph 2 shall establish whether the accounts give a true and fair view, the related transactions are legal and regular and the control systems properly put in place function.
Finančni popravki, ki jih izvede organ upravljanja
The opinion shall also state whether the audit work puts in doubt the assertions made in the management declaration referred to in point (b) of paragraph 2.
Organ upravljanja je najprej odgovoren za preprečevanje in preiskovanje nepravilnosti ter izvajanje potrebnih finančnih popravkov in izterjav.
Article 69
V primeru sistemskih nepravilnosti organ upravljanja razširi svojo preiskavo na vse morebiti prizadete dejavnosti.
Acceptance of accounts
Organ upravljanja izvede potrebne finančne popravke v povezavi s posameznimi ali sistemskimi nepravilnostmi, odkritimi v projektih, tehnični podpori ali programu.
The Commission shall examine the accounts and inform the Managing Authority by 31 May of the year following the end of the accounting year whether it accepts that the accounts are complete, accurate and true.
Finančni popravki zajemajo preklic celotnega ali dela prispevka Unije za projekt ali tehnično pomoč.
On the basis of eligible expenditure incurred, as certified by the audit opinion referred to in point (d) of Article 68(2), the Commission shall clear the prefinancing.
Organ upravljanja upošteva naravo in resnost nepravilnosti in finančne izgube ter izvede sorazmerni finančni popravek.
Acceptance of the accounts shall be without prejudice to any subsequent financial corrections in accordance with Article 72.
Organ upravljanja finančne popravke evidentira v letnih računovodskih izkazih za obračunsko leto, v katerem je sprejeta odločitev o preklicu.
Article 70
Prispevek Unije, preklican v skladu z odstavkom 1, se lahko ponovno uporabi v zadevnem programu v skladu z odstavkom 3.
Period for record-keeping
Prispevek, preklican v skladu z odstavkom 1, se ne sme ponovno uporabiti za projekt, ki je bil finančno popravljen, ali v primeru, kadar je bil finančni popravek izveden zaradi sistemske nepravilnosti za noben projekt, na katerega je vplivala sistemska nepravilnost.
The Managing Authority and the beneficiaries shall keep all documents related to the programme or a project for five years from the date of payment of the balance for the programme.
Člen 72
In particular they shall keep reports, supporting documents, as well as accounts, accounting documents and any other document relating to the financing of the programme (including all documents relating to the contract award) and projects.
Finančni popravki Komisije
Notwithstanding paragraph 1, records pertaining to audits, appeals, litigation or pursuit of claims arising from the programme or project performance shall be retained until such audits, appeals, litigation or claims have been completed.
Komisija izvede finančne popravke s črtanjem celotnega ali dela prispevka Unije k programu in izterjavo od organa upravljanja, da se iz financiranja Unije izključijo odhodki, ki kršijo pravo, ki se uporablja, ali so povezani s pomanjkljivostmi v sistemih upravljanja in nadzora programa, ki sta jih ugotovila Komisija ali Računsko sodišče.
Financial corrections and Recoveries
Kršitev prava, ki se uporablja, vodi k finančnemu popravku samo v povezavi z odhodki, prijavljenimi Komisiji, in kadar je izpolnjen eden od naslednjih pogojev:
Financial Corrections
kršitev je vplivala na izbiro pogodbe v zvezi s projektom ali tehnično podporo ali pa zaradi narave kršitve navedenega vpliva ni mogoče ugotoviti, je pa mogoče utemeljeno sklepati, da je imela kršitev tak učinek;
Article 71
kršitev je vplivala na znesek odhodkov, prijavljenih za program, ali pa zaradi narave kršitve ni mogoče ugotoviti njenega finančnega vpliva, je pa mogoče utemeljeno sklepati, da je imela kršitev tak učinek.
Financial corrections by the Managing Authority
Komisija izvede finančne popravke zlasti, kadar po potrebnem pregledu ugotovi, da:
The Managing Authority shall in the first instance be responsible for preventing and investigating irregularities and for making the financial corrections required and pursuing recoveries.
obstaja resna pomanjkljivost v sistemih upravljanja in nadzora programa, kar ogroža že plačani prispevek Unije;
In the case of a systemic irregularity, the Managing Authority shall extend its investigation to cover all operations potentially affected.
organ upravljanja ni izpolnil svojih obveznosti iz člena 71 pred začetkom postopka finančnih popravkov iz tega odstavka;
The Managing Authority shall make the financial corrections required in connection with individual or systemic irregularities detected in projects, technical assistance or in the programme.
odhodki, prijavljeni v letnem ali končnem poročilu, so nepravilni in jih organ upravljanja ni popravil pred začetkom postopka finančnih popravkov iz tega odstavka.
Financial corrections shall consist of cancelling all or part of the Union contribution to a project or to technical assistance.
Komisija svoje finančne popravke utemelji na posameznih primerih ugotovljene nepravilnosti, pri čemer upošteva, ali je nepravilnost sistemska.
The Managing Authority shall take into account the nature and gravity of the irregularities and the financial loss and shall apply a proportionate financial correction.
Kadar ni mogoče natančno določiti zneska nepravilnih odhodkov, Komisija uporabi pavšalni ali ekstrapolirani finančni popravek.
Financial corrections shall be recorded in the annual accounts by the Managing Authority for the accounting year in which the cancellation is decided.
Komisija pri odločanju o znesku finančnega popravka iz odstavka 3 upošteva načelo sorazmernosti, tako da upošteva naravo in resnost nepravilnosti ter obseg in finančne posledice pomanjkljivosti v sistemih upravljanja in nadzora, ki so bile ugotovljene v programu.
The Union contribution cancelled in accordance with paragraph 1 may be reused within the concerned programme, subject to paragraph 3.
Kadar Komisija svoje stališče utemeljuje na podlagi poročil zunanjih revizorjev, se po zaslišanju organa upravljanja in revizorjev sama odloči glede finančnih posledic.
The contribution cancelled in accordance with paragraph 1 may not be reused for the project that was the subject of a financial correction or, where a financial correction is made for a systemic irregularity and for any project affected by the systemic irregularity.
Zaključek programa ne posega v pravico Komisije do naknadne izvedbe finančnih popravkov v zvezi z organom upravljanja.
Article 72
Kot merila za določitev stopnje finančnega popravka, ki se uporabi, in merila za uporabo pavšalnih stopenj ali ekstrapoliranega finančnega popravka se uporabljajo merila, ki so bila sprejeta v skladu z Uredbo (EU) št. 1303/2013 [12], zlasti členom 144, in merila iz Sklepa Komisije z dne 19. decembra 2013 [13].
Financial corrections by the Commission
Člen 73
The Commission shall make financial corrections by cancelling all or part of the Union contribution to a programme and effecting recovery from the Managing Authority in order to exclude from Union financing expenditure which is in breach of applicable law or related to deficiencies in the programme management and control systems which have been detected by the Commission or the European Court of Auditors.
Postopek
A breach of applicable law shall lead to a financial correction only in relation to expenditure which has been declared to the Commission and where one of the following conditions is met:
Komisija pred sprejetjem sklepa o finančnem popravku obvesti organ upravljanja o začasnih ugotovitvah svojega pregleda in zahteva, da organ upravljanja v dveh mesecih predloži svoje pripombe.
the breach has affected the selection of a project or a technical assistance contract or in cases where, due to the nature of the breach, it is not possible to establish that impact but there is a substantiated risk that the breach has had such an effect;
Kadar Komisija predlaga finančni popravek na podlagi ekstrapolacije ali pavšala, ima organ upravljanja s pregledom zadevne dokumentacije možnost dokazati, da je dejanski obseg nepravilnosti manjši kot v oceni Komisije.
the breach has affected the amount of expenditure declared by the programme or in cases where, due to the nature of the breach, it is not possible to quantify its financial impact but there is a substantiated risk that the breach has had such an effect.
Organ upravljanja lahko v dogovoru s Komisijo navedeni pregled omeji na ustrezen delež ali vzorec zadevne dokumentacije.
In particular the Commission shall make financial corrections where, after carrying out the necessary examination, it draws any of the following conclusions:
Razen v upravičenih primerih rok za navedeni pregled ni daljši od dveh mesecev, ki sledita obdobju dveh mesecev iz odstavka 1.
there is a serious deficiency in the programme management and control systems of the programme which has put at risk the Union contribution already paid;
Komisija upošteva vsa dokazila, ki jih organ upravljanja predloži v rokih iz odstavkov 1 in 2.
the Managing Authority has not complied with its obligations under Article 71 prior to the opening of the financial correction procedure under this paragraph;
Kadar organ upravljanja ne sprejme začasnih ugotovitev Komisije, je povabljen na zaslišanje pred Komisijo, da se zagotovi dostopnost vseh ustreznih informacij in pripomb kot podlaga za ugotovitve Komisije o izvedbi finančnega popravka.
the expenditure declared in the annual or final report is irregular and has not been corrected by the Managing Authority prior to the opening of the financial correction procedure under this paragraph.
V primeru dogovora in brez poseganja v odstavek 6 lahko organ upravljanja v skladu s členom 71(2) ponovno uporabi preklicani prispevek k zadevnemu programu.
The Commission shall base its financial corrections on individual cases of irregularity identified and shall take account of whether an irregularity is systemic.
Komisija sprejme sklep o izvedbi finančnih popravkov v šestih mesecih od datuma zaslišanja ali od datuma prejema dodatnih informacij, kadar se organ upravljanja strinja, da predloži take dodatne informacije po zaslišanju.
When it is not possible to quantify precisely the amount of irregular expenditure, the Commission shall apply a flat rate or extrapolated financial correction.
Komisija upošteva vse informacije in pripombe, predložene med postopkom.
The Commission shall, when deciding the amount of a financial correction under paragraph 3, respect the principle of proportionality taking into account the nature and gravity of the irregularity and the extent and financial implications of the deficiencies in management and control systems found in the programme.
Če zaslišanje ni izvedeno, se šestmesečni rok začne dva meseca po datumu vabila na zaslišanje, ki ga je poslala Komisija.
Where the Commission bases its position on reports of auditors other than those of its own services, it shall draw its own conclusions regarding the financial consequences after having heard the Managing Authority and the auditors.
Kadar Komisija ali Računsko sodišče odkrijeta nepravilnosti, ki dokazujejo resno pomanjkljivost pri učinkovitem delovanju sistemov upravljanja in nadzora, se s finančnim popravkom zmanjša prispevek Unije.
The closure of the programme shall not prejudice the Commission's right to undertake, at a later stage, financial corrections vis-à-vis the Managing Authority.
Prvi pododstavek se ne uporablja v primeru resne pomanjkljivosti pri učinkovitem delovanju sistemov upravljanja in nadzora, ki je bila pred datumom, ko sta jo odkrila Komisija ali Računsko sodišče:
The criteria for establishing the level of financial correction to be applied and the criteria for applying flat rates or extrapolated financial correction are those adopted in accordance with Regulation (EU) No 1303/2013 [12], in particular Article 144, as well as those contained in the Commission Decision of 19 December 2013 [13].
ugotovljena v izjavi o upravljanju, letnem poročilu o nadzoru ali revizijskem mnenju, predloženem Komisiji v skladu s členom 68, ali v drugih revizijskih poročilih revizijskega organa, predloženih Komisiji, ter so bili sprejeti ustrezni ukrepi;
Article 73
je v zvezi z njo organ upravljanja že sprejel ustrezne popravne ukrepe.
Procedure
Ocena resnih pomanjkljivosti pri uspešnem delovanju sistemov upravljanja in nadzora temelji na pravu, ki se uporablja, kadar so predložene ustrezne izjave o upravljanju, letna poročila o nadzoru in revizijska mnenja.
Before taking a decision on a financial correction, the Commission shall inform the Managing Authority of the provisional conclusions of its examination and request the Managing Authority to submit its comments within two months.
Ko Komisija odloča o finančnem popravku:
Where the Commission proposes a financial correction on the basis of extrapolation or a flat rate, the Managing Authority shall be given the opportunity to demonstrate through an examination of the documentation concerned that the actual extent of irregularity is less than the Commission's assessment.
upošteva načelo sorazmernosti tako, da upošteva naravo in težo resne pomanjkljivosti pri uspešnem delovanju sistemov upravljanja in nadzora ter njene finančne posledice za proračun Unije;
In agreement with the Commission, the Managing Authority may limit the scope of that examination to an appropriate proportion or sample of the documentation concerned.
za uporabo pavšalne stopnje ali ekstrapoliranega popravka izključi nepravilne odhodke, ki jih je predhodno ugotovil organ upravljanja in so bili predmet prilagoditve v računovodskih izkazih, ter odhodke, ki so predmet tekoče ocene zakonitosti in pravilnosti;
Except in duly justified cases, the time allowed for that examination shall not exceed a further period of two months after the two-month period referred to in paragraph 1.
upošteva pavšalno stopnjo ali ekstrapolirane popravke, ki jih je organ upravljanja uporabil za odhodke za druge resne pomanjkljivosti, ki jih je ugotovil, ko je določil obstoj preostalega tveganja za proračun Unije.
The Commission shall take account of any evidence supplied by the Managing Authority within the time limits set out in paragraphs 1 and 2.
Izterjave
Where the Managing Authority does not accept the provisional conclusions of the Commission, the Managing Authority shall be invited to a hearing by the Commission, to ensure that all relevant information and observations are available for the conclusions of the Commission on the application of the financial correction.
Člen 74
In case of an agreement and without prejudice to paragraph 6, the Managing Authority may reuse the cancelled contribution for the concerned programme in accordance with Article 71(2).
Finančne obveznosti in izterjave
In order to apply financial corrections, the Commission shall take a decision within six months of the date of the hearing or of the date of receipt of additional information where the Managing Authority agrees to submit such additional information following the hearing.
Organ upravljanja je odgovoren za izterjavo neupravičeno izplačanih zneskov.
The Commission shall take account of all information and observations submitted during the course of the procedure.
Kadar je izterjava povezana s kršitvijo pravnih obveznosti s strani organa upravljanja, ki izhajajo iz te uredbe in Uredbe (EU, Euratom) št. 966/2012, je organ upravljanja odgovoren za povračilo zadevnih zneskov Komisiji.
If no hearing takes place, the six-month period shall begin to run two months after the date of the invitation letter to the hearing sent by the Commission.
Kadar je izterjava povezana s sistemskimi pomanjkljivostmi v sistemih upravljanja in nadzora v okviru programa, je organ upravljanja odgovoren za povračilo zadevnih zneskov Komisiji v skladu s porazdelitvijo obveznosti med države udeleženke, kot je določeno v programu.
Where the Commission or the European Court of Auditors detect irregularities demonstrating a serious deficiency in the effective functioning of the management and control systems, the resulting financial correction shall reduce the Union contribution.
Kadar je izterjava povezana z zahtevkom za izplačilo, ki je naslovljen na upravičenca s sedežem v državi članici, in organ upravljanja ne more izterjati dolga, država članica, v kateri ima sedež upravičenec, plača ustrezni znesek organu upravljanja in ga izterja od upravičenca.
The first subparagraph shall not apply in the case of a serious deficiency in the effective functioning of management and control systems which, prior to the date of detection by the Commission or the European Court of Auditors:
Kadar je izterjava povezana z zahtevkom za izplačilo, ki je naslovljen na upravičenca s sedežem v partnerski državi pri čezmejnem sodelovanju, in organ upravljanja ne more izterjati dolga, je stopnja obveznosti partnerske države pri čezmejnem sodelovanju, v kateri ima sedež upravičenec, enaka tisti, ki je določena v ustreznih sporazumih o financiranju iz členov 8 in 9.
had been identified in the management declaration, annual control report or the audit opinion submitted to the Commission in accordance with Article 68, or in other audit reports of the Audit Authority submitted to the Commission and appropriate measures taken;
Člen 75
had been the subject of appropriate remedial measures by the Managing Authority.
Povračilo organu upravljanja
The assessment of serious deficiencies in the effective functioning of management and control systems shall be based on the applicable law when the relevant management declarations, annual control reports and audit opinions were submitted.
Organ upravljanja izterja neupravičeno plačane zneske z zamudnimi obrestmi od glavnega upravičenca.
When deciding on a financial correction the Commission shall:
Zadevni upravičenci glavnemu upravičencu povrnejo neupravičeno plačane zneske v skladu s sporazumom o partnerstvu, ki so ga podpisali.
respect the principle of proportionality by taking account of the nature and gravity of the serious deficiency in the effective functioning of a management and control system and its financial implications for the budget of the Union;
Če glavni upravičenec ne more zagotoviti povračila od zadevnega upravičenca, organ upravljanja uradno obvesti slednjega, da povrne znesek glavnemu upravičencu.
for the purpose of applying a flat rate or extrapolated correction, exclude irregular expenditure previously detected by the Managing Authority which has been the subject of an adjustment in the accounts and expenditure subject to an ongoing assessment of its legality and regularity;
Če zadevni upravičenec ne povrne zneska, organ upravljanja od države udeleženke, v kateri ima sedež zadevni upravičenec, zahteva, da povrne neupravičeno plačane zneske v skladu s členom 74(2) do (5).
take into account flat rate or extrapolated corrections applied to the expenditure by the Managing Authority for other serious deficiencies detected by the Managing Authority when determining the residual risk for the budget of the Union.
Organ upravljanja ravna s potrebno skrbnostjo, da se ob podpori držav udeleženk zagotovi povračilo na podlagi nalogov za izterjavo.
Recoveries
Organ upravljanja zlasti zagotovi, da je terjatev resnična, v fiksnem znesku in zapadla.
Article 74
Kadar organ upravljanja ne namerava izterjati ugotovljenega dolga, zagotovi, da je opustitev pravilna ter v skladu z načeloma dobrega finančnega poslovodenja in sorazmernosti.
Financial responsibilities and Recoveries
Odločitev o odpovedi izterjavi je treba predložiti v predhodno odobritev skupnemu nadzornemu odboru.
The Managing Authority shall be responsible for pursuing the recovery of amounts unduly paid.
Organ upravljanja Komisijo obvešča o vseh korakih za izterjavo neporavnanih zneskov.
Where the recovery relates to a breach of legal obligations on the part of the Managing Authority stemming from this Regulation and Regulation (EU, Euratom) No 966/2012 the Managing Authority shall be responsible for reimbursing the amounts concerned to the Commission.
Komisija lahko kadar koli prevzame nalogo izterjave zneskov neposredno od upravičenca ali zadevne države udeleženke.
Where the recovery relates to systemic deficiencies in the programme management and control systems, the Managing Authority shall be responsible for reimbursing the amounts concerned to the Commission in accordance with the apportionment of liabilities among the participating countries as laid down in the programme.
V dokumentaciji, predloženi državi udeleženki ali Komisiji, so vsi dokumenti, ki omogočajo izvedbo izterjave, ter dokazila o korakih, ki jih je opravil organ upravljanja za izterjavo neporavnanih zneskov.