natgillin/translations-raw huggingface dataset:
It shall also allow the aggregation of such data cumulatively for the entire programming period.
Možna mora biti tudi agregacija takih podatkov za celotno programsko obdobje.
For the ESF, the data shall be recorded and stored in a way that allows the managing authorities to perform the tasks related to monitoring and evaluation in conformity with the requirements set out in Article 56 of Regulation (EU) No 1303/2013 and Articles 5 and 19 of Regulation (EU) No 1304/2013 and Annexes I and II to that Regulation.
Za ESS se podatki beležijo in hranijo tako, da se organom upravljanja omogoči izvajanje nalog v zvezi s spremljanjem in ocenjevanjem v skladu z zahtevami iz člena 56 Uredbe (EU) št. 1303/2013, členov 5 in 19 Uredbe (EU) št. 1304/2013 ter prilog I in II k navedeni uredbi.
Where an operation is supported by more than one operational programme, priority or Fund or under more than one category of region, the information referred to in fields 23-113 of Annex III shall be recorded in a manner that allows the data to be retrieved broken down by operational programme, priority, Fund or category of region.
Kadar operacija prejema podporo iz več kot enega operativnega programa, prednostne naloge ali sklada ali v okviru več kot ene kategorije regij, se informacije iz polj 23–113 Priloge III beležijo tako, da se omogoči razčlenitev podatkov po operativnem programu, prednostni nalogi, skladu ali kategoriji regij.
It shall also be possible to retrieve the indicator data referred to in fields 31-40 of Annex III broken down by investment priority and by gender, where applicable.
Poleg tega mora biti podatke za kazalnike iz polj 31–40 Priloge III mogoče razčleniti po prednostni naložbi in spolu, kadar je to primerno.
The audit trail and use of the data collected during audits
Revizijska sled in uporaba podatkov, zbranih med revizijami
Detailed minimum requirements for the audit trail
Podrobne minimalne zahteve za revizijsko sled
(Article 125(9) of Regulation (EU) No 1303/2013)
(člen 125(9) Uredbe (EU) št. 1303/2013)
The detailed minimum requirements for the audit trail in respect of the accounting records to be maintained and the supporting documents to be held shall be the following:
Podrobne minimalne zahteve za revizijsko sled v zvezi z računovodsko evidenco, ki jo je treba voditi, in dokazili, ki jih je treba hraniti, so naslednje:
the audit trail shall allow the application of the selection criteria established by the monitoring committee for the operational programme to be verified;
na podlagi revizijske sledi je mogoče preveriti, ali so bila uporabljena merila za izbor, ki jih je za operativni program določil odbor za spremljanje;
in relation to grants and repayable assistance under Article 67(1)(a) of Regulation (EU) No 1303/2013, the audit trail shall allow the aggregate amounts certified to the Commission to be reconciled with the detailed accounting records and supporting documents held by the certifying authority, managing authority, intermediate bodies and beneficiaries as regards operations co-financed under the operational programme;
v zvezi z nepovratnimi sredstvi in vračljivo podporo iz člena 67(1)(a) Uredbe (EU) št. 1303/2013 revizijska sled pri operacijah, sofinanciranih v okviru operativnega programa, omogoča uskladitev skupnih zneskov, ki so bili potrjeni Komisiji, s podrobno računovodsko evidenco in dokazili, ki jih hranijo organ za potrjevanje, organ upravljanja, posredniški organi in upravičenci;
in relation to grants and repayable assistance under Articles 67(1)(b) and (c) and 109 of Regulation (EU) No 1303/2013 and under Article 14(1) of Regulation (EU) No 1304/2013, the audit trail shall allow the aggregate amounts certified to the Commission to be reconciled with the detailed data relating to outputs or results and supporting documents held by the certifying authority, managing authority, intermediate bodies and beneficiaries, including where applicable documents on the method of setting the standard scales for unit costs and the lump sums, as regards operations co-financed under the operational programme;
v zvezi z nepovratnimi sredstvi in vračljivo podporo iz člena 67(1)(b) in (c) in člena 109 Uredbe (EU) št. 1303/2013 ter člena 14(1) Uredbe (EU) št. 1304/2013 revizijska sled pri operacijah, sofinanciranih v okviru operativnega programa, omogoča uskladitev skupnih zneskov, ki so bili potrjeni Komisiji, s podrobnimi podatki, ki se nanašajo na učinke ali rezultate, in dokazili, ki jih hranijo organ za potrjevanje, organ upravljanja, posredniški organi in upravičenci, po potrebi vključno z dokumenti o metodi za določitev standardnih stroškov na enoto in pavšalnih zneskov;
in relation to costs determined in accordance with Articles 67(1)(d) and 68(1)(a) of Regulation (EU) No 1303/2013, the audit trail shall demonstrate and justify the calculation method, where applicable, and the basis on which the flat rates have been decided, and the eligible direct costs or costs declared under other chosen categories to which the flat rate applies;
v zvezi s stroški, določenimi v skladu s členoma 67(1)(d) in 68(1)(a) Uredbe (EU) št. 1303/2013 revizijska sled potrjuje in utemeljuje metodo izračuna, kadar je to primerno, in podlago, na kateri so bile določene pavšalne stopnje, ter upravičene neposredne stroške ali stroške, prijavljene v okviru drugih izbranih kategorij, za katere se uporablja pavšalna stopnja;
in relation to costs determined in accordance with Article 68(1)(b) and (c) of Regulation (EU) No 1303/2013, Article 14(2) of Regulation (EU) No 1304/2013 and Article 20 of Regulation (EU) No 1299/2013, the audit trail shall allow the eligible direct costs to which the flat rate applies to be substantiated;
v zvezi s stroški, določenimi v skladu s členom 68(1)(b) in (c) Uredbe (EU) št. 1303/2013, členom 14(2) Uredbe (EU) št. 1304/2013 in členom 20 Uredbe (EU) št. 1299/2013, revizijska sled omogoča utemeljitev upravičenih neposrednih stroškov, za katere se uporablja pavšalna stopnja;
the audit trail shall allow the payment of the public contribution to the beneficiary to be verified;
revizijska sled omogoča preverjanje plačila javnega prispevka upravičencu;
for each operation, as appropriate, the audit trail shall include the technical specifications and financing plan, documents concerning the grant approval, documents relating to public procurement procedures, reports by the beneficiary and reports on verifications and audits carried out;
za vsako operacijo, če je primerno, revizijska sled vključuje tehnične specifikacije in finančni načrt, dokumente o odobritvi nepovratnih sredstev, dokumente v zvezi s postopki javnih naročil, poročila upravičenca ter poročila o opravljenih preverjanjih in revizijah;
the audit trail shall include information on management verifications and audits carried out on the operation;
revizijska sled vključuje informacije o preverjanju upravljanja in revizijah, opravljenih v zvezi z operacijo;
without prejudice to Article 19(3) and Annexes I and II to Regulation (EU) No 1304/2013, the audit trail shall allow data in relation to output indicators for the operation to be reconciled with targets and reported data and result for the programme;
brez poseganja v člen 19(3) ter prilogi I in II k Uredbi (EU) št. 1304/2013 revizijska sled omogoča uskladitev podatkov v zvezi s kazalniki učinka operacije s cilji, sporočenimi podatki in rezultati programa;
for financial instruments, the audit trail shall include the supporting documents referred to in Article 9(1)(e) of this Regulation.
pri finančnih instrumentih revizijska sled zajema dokazila iz člena 9(1)(e) te uredbe.
For costs referred to in points (c) and (d), the audit trail shall allow the calculation method used by the managing authority to be verified for compliance with Articles 67(5) and 68(1) of Regulation (EU) No 1303/2013 and Article 14(3) of Regulation (EU) No 1304/2013.
Pri stroških iz točk (c) in (d) je mogoče na podlagi revizijske sledi preveriti, ali je metoda izračuna, ki jo je uporabil organ upravljanja, skladna s členom 67(5) in členom 68(1) Uredbe (EU) št. 1303/2013 ter členom 14(3) Uredbe (EU) št. 1304/2013.
The managing authority shall ensure that a record is available of the identity and location of bodies holding all the supporting documents required to ensure an adequate audit trail meeting all the minimum requirements laid down in paragraph 1.
Organ upravljanja zagotovi razpoložljivost evidence o imenu in lokaciji organov, ki hranijo vsa potrebna dokazila za zagotovitev ustrezne revizijske sledi, ki izpolnjuje vse minimalne zahteve iz odstavka 1.
Use of the data collected during audits carried out by Commission officials or authorised Commission representatives
Uporaba podatkov, ki jih pri revizijah zberejo uradniki Komisije ali pooblaščeni predstavniki Komisije
(Article 127(8) of Regulation (EU) No 1303/2013)
(člen 127(8) Uredbe (EU) št. 1303/2013)
The Commission shall take all necessary measures to prevent any unauthorised disclosure of, or access to, the data collected by the Commission in the course of its audits.
Komisija sprejme vse potrebne ukrepe, da prepreči kakršno koli nedovoljeno razkritje ali dostop do podatkov, ki jih zbere pri revizijah.
The Commission shall use the data collected in the course of its audits for the sole purpose of fulfilling its responsibilities under Article 75 of Regulation (EU) No 1303/2013.
Komisija uporablja podatke, zbrane pri revizijah, izključno za izvajanje pristojnosti v skladu s členom 75 Uredbe (EU) št. 1303/2013.
The European Court of Auditors and the European Anti-Fraud Office shall have access to the data collected.
Evropsko računsko sodišče in Evropski urad za boj proti goljufijam imata dostop do zbranih podatkov.
The data collected shall not be sent to persons other than those in the Member States or within the Union institutions whose duties require that they have access to it in accordance with the applicable rules without the express agreement of the Member State supplying the data.
Zbrani podatki se v skladu z veljavnimi pravili brez izrecnega soglasja države članice, ki je predložila podatke, ne pošiljajo drugim osebam razen osebam v državah članicah ali v institucijah Unije, katerih dolžnosti zahtevajo, da imajo dostop do njih.
Scope and content of audits of operations and accounts and methodology for the selection of the sample of operations
Področje uporabe in vsebina revizij operacij in računovodskih izkazov ter metodologija za izbor vzorca operacij
(Article 127(7) of Regulation (EU) No 1303/2013)
(člen 127(7) Uredbe (EU) št. 1303/2013)
Audits of operations shall be carried out in respect of each accounting year on a sample of operations selected by a method established or approved by the audit authority in accordance with Article 28 of this Regulation.
Revizije operacij se za vsako obračunsko leto izvedejo na vzorcu operacij, izbranem po metodi, ki jo določi ali potrdi revizijski organ v skladu s členom 28 te uredbe.
Audits of operations shall be carried out on the basis of supporting documents constituting the audit trail and shall verify the legality and regularity of expenditure declared to the Commission, including the following aspects:
Revizije operacij se izvedejo na podlagi dokazil, ki tvorijo revizijsko sled; preverita se zakonitost in pravilnost izdatkov, prijavljenih Komisiji, vključno z naslednjim:
that the operation was selected in accordance with the selection criteria for the operational programme, was not physically completed or fully implemented before the beneficiary submitted the application for funding under the operational programme, has been implemented in accordance with the approval decision and fulfilled any conditions applicable at the time of the audit concerning its functionality, use, and objectives to be attained;
ali je bila operacija izbrana v skladu z merili za izbor, ki se uporabljajo za operativni program, ali ni bila fizično zaključena ali v celoti izvedena, še preden je upravičenec vložil vlogo za financiranje v okviru operativnega programa, ter ali se izvaja v skladu s sklepom o odobritvi ter v času revizije izpolnjuje vse veljavne pogoje v zvezi s svojo funkcionalnostjo, uporabo in cilji, ki jih je treba doseči;
that the expenditure declared to the Commission corresponds to the accounting records and that the required supporting documentation demonstrates an adequate audit trail as set out in Article 25 of this Regulation;
ali izdatki, prijavljeni Komisiji, ustrezajo računovodski evidenci in potrebna dokazila izkazujejo ustrezno revizijsko sled v skladu s členom 25 te uredbe;
that for expenditure declared to the Commission determined in accordance with Articles 67(1)(b) and (c) and 109 of Regulation (EU) No 1303/2013 and Article 14(1) of Regulation (EU) No 1304/2013, outputs and results underpinning payments to the beneficiary have been delivered, participant data or other records related to outputs and results are consistent with the information submitted to the Commission and that the required supporting documentation demonstrates an adequate audit trail as set out in Article 25 of this Regulation.
pri izdatkih, prijavljenih Komisiji in določenih v skladu s členom 67(1)(b) in (c) in členom 109 Uredbe (EU) št. 1303/2013 ter členom 14(1) Uredbe (EU) št. 1304/2013, ali so bili doseženi učinki in rezultati, ki so podlaga za izplačila upravičencu, ali so podatki o udeležencih ali druga evidenca učinkov in rezultatov v skladu z informacijami, predloženimi Komisiji, ter ali potrebna dokazila izkazujejo ustrezno revizijsko sled v skladu s členom 25 te uredbe.
Audits shall also verify that the public contribution has been paid to the beneficiary in accordance with Article 132(1) of Regulation (EU) No 1303/2013.
Pri reviziji se preveri tudi, ali je bil javni prispevek upravičencu izplačan v skladu s členom 132(1) Uredbe (EU) št. 3013/2013.
Audits of operations shall, where applicable, include on-the-spot verification of the physical implementation of the operation.
Revizije operacij po potrebi vključujejo preverjanje fizičnega izvajanja operacij na kraju samem.
Audits of operations shall verify the accuracy and completeness of the corresponding expenditure recorded by the certifying authority in its accounting system and the reconciliation of the audit trail at all levels.
Pri reviziji operacij se preverita točnost in popolnost ustreznih izdatkov, ki jih je organ za potrjevanje zabeležil v svoj računovodski sistem, ter usklajenost revizijske sledi na vseh ravneh.
Where problems detected appear to be systemic in nature and therefore entail a risk for other operations under the operational programme, the audit authority shall ensure further examination, including, where necessary, additional audits to establish the scale of such problems, and shall recommend the necessary corrective actions.
Kadar se ugotovljene težave zdijo sistematične in tako pomenijo tveganje za druge operacije v okviru operativnega programa, revizijski organ zagotovi dodatna preverjanja, po potrebi tudi z dodatnimi revizijami, da se opredeli obseg takih težav, in priporoči potrebne popravne ukrepe.
Only expenditure falling within the scope of an audit carried out pursuant to paragraph 1 shall be counted towards the amount of expenditure audited, for the purposes of reporting to the Commission on annual coverage.
Pri poročanju Komisiji o letni pokritosti za revidirani znesek izdatkov veljajo samo izdatki, ki spadajo v področje uporabe revizije, opravljene v skladu z odstavkom 1.
For those purposes, the model for the control report set out on the basis of Article 127(6) of Regulation (EU) No 1303/2013 shall be used.
V ta namen se uporabi vzorec poročila o nadzoru iz člena 127(6) Uredbe (EU) št. 1303/2013.
Methodology for the selection of the sample of operations
Metodologija za izbor vzorca operacij
The audit authority shall establish the method for the selection of the sample (‘the sampling method’) in accordance with the requirements set out in this Article taking into account the internationally accepted auditing standards, INTOSAI, IFAC or IIA.
Revizijski organ določi metodo za izbor vzorca (v nadaljnjem besedilu: metoda vzorčenja) v skladu z zahtevami iz tega člena ob upoštevanju mednarodno priznanih revizijskih standardov, kot so INTOSAI, IFAC ali IIA.
In addition to the explanations provided in the audit strategy, the audit authority shall keep a record of the documentation and professional judgement used to establish the sampling methods, covering the planning, selection, testing and evaluation stages, in order to demonstrate that the established method is suitable.
Poleg pojasnil, navedenih v revizijski strategiji, revizijski organ vodi evidenco dokumentacije in strokovne presoje, uporabljene za določitev metod vzorčenja, ki zajemajo faze načrtovanja, izbora, preskušanja in vrednotenja, da se dokaže primernost izbrane metode.
A sample shall be representative of the population from which it is selected and enable the audit authority to draw up a valid audit opinion in accordance with Article 127(5)(a) of Regulation (EU) No 1303/2013.
Vzorec mora biti reprezentativen za populacijo, iz katere se izbere, in revizijskemu organu omogočiti pripravo zanesljivega revizijskega mnenja v skladu s členom 127(5)(a) Uredbe (EU) št. 1303/2013.
That population shall comprise the expenditure of an operational programme or group of operational programmes covered by a common management and control system, which is included in the payment applications submitted to the Commission in accordance with Article 131 of Regulation (EU) No 1303/2013 for a given accounting year.
Navedena populacija zajema izdatke operativnega programa ali skupine operativnih programov, zajetih v skupnem sistemu upravljanja in nadzora, ki so vključeni v vloge za plačila, predložene Komisiji v skladu s členom 131 Uredbe (EU) št. 1303/2013 za določeno obračunsko leto.
The sample may be selected during or after the accounting year.
Vzorec se lahko izbere med obračunskim letom ali po njem.
For the purpose of application of Article 127(1) of Regulation (EU) No 1303/2013, a sampling method is statistical when it ensures:
Za namen uporabe člena 127(1) Uredbe (EU) št. 1303/2013 je metoda vzorčenja statistična, če zagotavlja:
a random selection of the sample items;
naključni izbor vzorčnih enot;
the use of probability theory to evaluate sample results, including measurement and control of the sampling risk and of the planned and achieved precision.
uporabo teorijo verjetnosti za vrednotenje vzorčnih rezultatov, vključno z merjenjem in nadzorom tveganja pri vzorčenju ter načrtovane in dosežene natančnosti.
The sampling method shall ensure a random selection of each sampling unit in the population by using random numbers generated for each population unit in order to select the units constituting the sample or through systematic selection by using a random starting point and applying a systematic rule to select the additional items.
Metoda vzorčenja zagotavlja naključen izbor vsake vzorčne enote v populaciji, in sicer tako da se enote, ki sestavljajo vzorec, izberejo na podlagi naključnih številk, določenih za vsako enoto populacije, ali s sistematskim izborom z uporabo naključnega izhodišča in sistematskega pravila za izbor dodatnih enot.
The sampling unit shall be determined by the audit authority, based on professional judgement.
Vzorčno enoto določi revizijski organ na podlagi strokovne presoje.
The sampling unit may be an operation, a project within an operation or a payment claim by a beneficiary.
Vzorčna enota je lahko operacija, projekt, ki je del operacije, ali zahtevek upravičenca za izplačilo.
Information on the type of sampling unit determined and on the professional judgement used for that purpose shall be included in the control report.
V poročilo o nadzoru se vključijo informacije o določeni vrsti vzorčne enote in strokovni presoji, uporabljeni v ta namen.
Where the total expenditure relating to a sampling unit for the accounting year is a negative amount it shall be excluded from the population referred to in paragraph 3 above and shall be audited separately.
Če skupni izdatki vzorčne enote za obračunsko leto ustrezajo negativnemu znesku, se ta izključi iz populacije iz odstavka 3 in revidira ločeno.
The audit authority may also draw a sample of this separate population.
Revizijski organ lahko izbere vzorec tudi iz te ločene populacije.
Where conditions for the proportional control provided for in Article 148(1) of Regulation (EU) No 1303/2013 apply, the audit authority may exclude the items referred to in that Article from the population to be sampled.
Kadar se uporabljajo pogoji za sorazmerni nadzor iz člena 148(1) Uredbe (EU) št. 1303/2013, lahko revizijski organ enote iz navedenega člena izključi iz populacije, na kateri se izvaja vzorčenje.
If the operation concerned has already been selected in the sample, the audit authority shall replace it using an appropriate random selection.
Če je bila zadevna operacija že izbrana v vzorec, jo revizijski organ nadomesti z ustreznim naključnim izborom.
All expenditure declared to the Commission in the sample shall be subject to audit.
Predmet revizije so vsi izdatki v vzorcu, prijavljeni Komisiji.
Where the selected sampling units include a large number of underlying payment claims or invoices, the audit authority may audit them through sub-sampling, selecting the underlying payment claims or invoices by using the same sampling parameters used to select the sampling units of the main sample.
Kadar izbrane vzorčne enote vključujejo veliko zahtevkov za plačilo ali računov, jih revizijski organ lahko revidira z izborom manjšega vzorca, pri čemer izbere zahtevke za plačilo ali račune na podlagi istih parametrov vzorčenja, ki se uporabljajo za izbor vzorčnih enot glavnega vzorca.
In that case, appropriate sample sizes shall be calculated within each sample unit to be audited and, in any event, shall not be less than 30 underlying payment claims or invoices for each sampling unit.
V tem primeru se ustrezna velikost vzorca izračuna znotraj vsake vzorčne enote, ki jo je treba revidirati, v vsakem primeru pa ta za vsako vzorčno enoto ne sme biti manjša od 30 zahtevkov za plačilo ali računov.
The audit authority may stratify a population by dividing a population into sub-populations, each of which is a group of sampling units which have similar characteristics, in particular in terms of risk or expected error rate or where the population includes operations consisting of financial contributions from an operational programme to financial instruments or other high-value items.
Revizijski organ lahko razsloji populacijo, tako da jo razdeli na podpopulacije, od katerih je vsaka skupina vzorčnih enot s podobnimi značilnostmi, zlasti v smislu tveganja ali pričakovane stopnje napake, ali kadar populacija vključuje operacije, ki zajemajo finančne prispevke iz operativnega programa za finančne instrumente ali druge postavke visoke vrednosti.
The audit authority shall evaluate the reliability of the system as high, average or low, taking into account the results of systems audits to determine the technical parameters of sampling so that the combined level of assurance obtained from the systems audits and audits of operations is high.
Revizijski organ oceni zanesljivost sistema kot visoko, povprečno ali nizko ter pri določitvi tehničnih parametrov vzorčenja upošteva rezultate revizij sistemov, da se tako na podlagi revizij sistemov in operacij doseže visoka skupna stopnja zagotovila.
For a system assessed as having high reliability the confidence level used for sampling operations shall not be less than 60 %.
Če se sistem oceni kot sistem z visoko zanesljivostjo, stopnja zanesljivosti za vzorčenje operacij ne sme biti manjša od 60 %.
For a system assessed as having low reliability the confidence level used for sampling operations shall not be less than 90 %.
Če je sistem ocenjen kot sistem z nizko zanesljivostjo, stopnja zanesljivosti za vzorčenje operacij ne sme biti manjša od 90 %.
The maximum materiality level shall be 2 % of the expenditure referred to in paragraph 3.
Najvišja raven pomembnosti znaša 2 % izdatkov iz odstavka 3.