natgillin/translations-raw huggingface dataset:
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Osebni podatki iz dokazil se v primeru, da niso potrebni za kontrole ali revizijo, po možnosti izbrišejo.
In any event, as regards the conservation of traffic data, Article 37(2) of Regulation (EC) No 45/2001 shall apply.
V vsakem primeru se glede hrambe podatkov o prometu uporablja člen 37(2) Uredbe (ES) št. 45/2001.
Each operation shall be subject at least to an ex ante control based on a desk review of documents and on the available results of controls already carried out relating to the operational and financial aspects of the operation.
Za vsako dejavnost se izvede vsaj predhodna kontrola njenih operativnih in finančnih vidikov, ki temelji na pregledu dokumentacije in razpoložljivih rezultatih že opravljenih kontrol.
Initiation and verification of an operation shall be separate functions.
Začetek in preverjanje dejavnosti sta ločeni funkciji.
Initiation of an operation shall be understood as all the operations which are preparatory to the adoption of the acts implementing the budget of the PPP body by the authorising officer responsible.
Začetek dejavnosti pomeni vse postopke za pripravo aktov o izvrševanju proračuna subjekta JZP, ki jih sprejme odgovorni odredbodajalec.
Ex ante verification of an operation shall be understood as all the ex ante checks put in place by the authorising officer responsible in order to verify the operational and financial aspects.
Predhodno preverjanje dejavnosti pomeni vse predhodne preglede, ki jih uvede odgovorni odredbodajalec za preverjanje operativnih in finančnih vidikov dejavnosti.
In case of doubt, the authorising officer responsible for validating the relevant payment shall request complementary information or perform an on-the-spot control in order to obtain reasonable assurance as part of the ex ante control.
V primeru dvomov odredbodajalec, odgovoren za potrditev zadevnega plačila, zahteva dodatne informacije ali opravi kontrolo na kraju samem, da v okviru predhodne kontrole dobi razumno zagotovilo.
The purpose of the ex ante controls shall be to ascertain that:
Namen predhodnih kontrol je preveriti, da:
the expenditure is in order and complies with the provisions applicable;
so odhodki pravilni in skladni z določbami, ki se uporabljajo;
the principle of sound financial management set out in Article 11 has been applied.
se uporablja načelo dobrega finančnega poslovodenja iz člena 11.
The authorising officer responsible may put in place ex post controls to verify operations already approved following ex ante controls.
Odgovorni odredbodajalec lahko vzpostavi naknadne kontrole za preverjanje dejavnosti, ki so že bile odobrene v okviru predhodnih kontrol.
Such controls may be organised on a sample basis according to risk.
Takšne kontrole se lahko izvajajo na naključnih vzorcih glede na tveganje.
The ex post controls shall be carried out by staff other than that responsible for the ex ante controls.
Naknadnih kontrol ne opravljajo zaposleni, ki so odgovorni za predhodne kontrole.
The staff responsible for the ex post controls shall not be subordinate to the members of the staff responsible for the ex ante controls.
Zaposleni, ki so odgovorni za naknadne kontrole, niso podrejeni zaposlenim, ki so odgovorni za predhodne kontrole.
Staff responsible for controlling the management of financial operations shall have the necessary professional skills.
Zaposleni, ki so odgovorni za kontrolo upravljanja finančnih operacij, so primerno strokovno usposobljeni.
Annual reporting
Letna poročila
The authorising officer shall report annually to the governing board on the performance of his or her duties.
Odredbodajalec vsako leto poroča upravnemu odboru o izvajanju svojih nalog.
For this purpose, the authorising officer shall submit no later than 15 February of the following financial year to the governing board and to the Commission:
V ta namen upravnemu odboru in Komisiji najpozneje do 15. februarja naslednjega proračunskega leta predloži:
a report on the implementation of the PPP body’s annual work programme, budget of the PPP body and staff resources;
poročilo o izvajanju letnega programa dela subjekta JZP, izvrševanju proračuna subjekta JZP in kadrovskih virih;
the provisional accounts of the PPP body, including the report on budgetary and financial management referred to in Article 39;
začasne zaključne račune subjekta JZP, vključno s poročilom o upravljanju proračuna in finančnem poslovodenju iz člena 39;
a management declaration stating that, unless otherwise specified in any reservations, the authorising officer has reasonable assurance that:
izjavo o upravljanju, v kateri navede, če ni v pridržkih navedeno drugače, da ima razumno zagotovilo, da:
the information is properly presented, complete and accurate (true and fair view);
so informacije ustrezno prikazane, celovite in točne (predstavljajo resnično in pošteno sliko dejanskega stanja);
the expenditure was used for its intended purpose;
so bili izdatki uporabljeni za predvideni namen;
a summary of the final audit reports and of controls carried out, including an analysis of the nature and extent of errors and weaknesses identified in systems, as well as corrective action taken or planned.
povzetek končnih revizijskih poročil in izvedenih kontrol, vključno z analizo narave in razsežnosti napak ter slabosti, ugotovljenih v sistemih, ter sprejetimi in načrtovanimi korektivnimi ukrepi.
The report shall indicate the results of the operations by reference to the objectives set, the risks associated with these operations, the use made of the resources provided and the efficiency and effectiveness of the internal control systems and be proportionate to the nature of the entrusted tasks and the amounts involved.
Poročilo ustreza naravi zaupanih nalog in višini zadevnih zneskov ter navaja rezultate poslovanja glede na zastavljene cilje, tveganja v zvezi s tem poslovanjem, uporabo sredstev, ki so bila dana na voljo, ter učinkovitost in uspešnost sistemov notranje kontrole.
No later than 1 July each year the documents mentioned under points c) and d) of the first paragraph and their assessment by the governing board, the approved annual activity report and the final accounts together with their approval by the governing board pursuant to Article 43(2) shall be sent by the director to the Commission.
Direktor vsako leto najpozneje do 1. julija pošlje Komisiji dokumente iz točk c) in d) prvega odstavka ter oceno teh dokumentov s strani upravnega odbora, potrjeno letno poročilo o dejavnostih in končni zaključni račun, kakor ga je potrdil upravni odbor v skladu s členom 43(2).
The Commission shall send these documents to the European Parliament and to the Council.
Komisija te dokumente pošlje Evropskemu parlamentu in Svetu.
If a member of staff involved in the financial management and control of transactions considers that a decision he or she is required by his or her superior to apply or to agree to is irregular or contrary to the principles of sound financial management or the professional rules which that member of staff is required to observe, he or she shall inform the director in writing who shall reply in writing.
Če zaposleni, ki sodeluje pri finančnem upravljanju in kontroli transakcij, meni, da je odločitev, ki jo mora na zahtevo nadrejenega izvesti ali potrditi, nepravilna ali v nasprotju z načeli dobrega finančnega upravljanja ali strokovnimi pravili, ki jih mora upoštevati, o tem pisno obvesti direktorja, ki mu prav tako pisno odgovori.
If the director fails to take action or confirms the initial decision or instruction and the member of staff believes that such confirmation does not constitute a reasonable response to his or her concern, the member of staff shall inform the relevant panel referred to in Article 23(3) in writing.
Če direktor ne ukrepa ali potrdi prvotno odločitev oziroma navodila, zaposleni pa oceni, da ta potrditev ni ustrezen odgovor na njegove pomisleke, o tem pisno obvesti zadevno komisijo iz člena 23(3).
The panel referred to in Article 23(3) shall immediately inform the governing board.
Komisija iz člena 23(3) o tem nemudoma obvesti upravni odbor.
In the event of any illegal activity, fraud or corruption which may harm the interests of the PPP body or of its members, the member of staff shall inform the authorities and bodies designated by the applicable legislation.
V primeru protipravnega ravnanja, goljufije ali korupcije, ki bi lahko škodovali interesom subjekta JZP ali njegovim članom, zaposleni obvesti organe in telesa, imenovane na podlagi zakonodaje, ki se uporablja.
Contracts with external auditors carrying out audits of the financial management of the PPP body shall provide for an obligation of the external auditor to inform the authorising officer of any suspected illegal activity, fraud or corruption which may harm the interests of the PPP body or of its members.
Pogodbe z zunanjimi revizorji, ki opravljajo revizije finančnega poslovodenja subjekta JZP, določajo, da mora zunanji revizor odredbodajalca obvestiti o sumu protipravnega ravnanja, goljufije ali korupcije, ki bi lahko škodovali interesom subjekta JZP ali njegovim članom.
The governing board shall appoint an accounting officer covered by the Staff Regulations, where those apply to the staff of the PPP body, who shall be totally independent in the performance of his or her duties.
Upravni odbor imenuje računovodjo, ki je pri opravljanju svojih nalog popolnoma neodvisen in za katerega veljajo kadrovski predpisi, če se ti uporabljajo za uslužbence subjekta JZP.
The accounting officer shall be responsible in the PPP body for:
Računovodja je v subjektu JZP odgovoren za:
properly implementing payments, collecting revenue and recovering amounts established as being receivable;
pravilno izvrševanje plačil, pobiranje prihodkov in izterjavo ugotovljenih terjatev;
keeping, preparing and presenting the accounts in accordance with Chapter 8;
vodenje poslovnih knjig ter pripravo in predstavitev računovodskih izkazov v skladu s poglavjem 8;
implementing, in accordance with Chapter 8, the accounting rules and the chart of accounts;
izvajanje računovodskih pravil in kontnega okvira v skladu s poglavjem 8;
laying down and validating the accounting systems and, where appropriate, validating systems laid down by the authorising officer to supply or justify accounting information; in this respect, the accounting officer shall be empowered to verify at any time compliance with validation criteria;
določitev in potrjevanje računovodskih sistemov ter po potrebi potrjevanje sistemov, ki jih določi odredbodajalec za pripravo ali utemeljevanje računovodskih informacij; v zvezi s tem ima računovodja pooblastilo, da lahko kadar koli preveri skladnost z merili za potrjevanje;
Two or more PPP bodies may appoint the same accounting officer.
Dva ali več subjektov JZP lahko za računovodjo imenuje isto osebo.
PPP bodies may also agree with the Commission that the accounting officer of the Commission shall also act as accounting officer of the PPP body.
Subjekti JZP se lahko sporazumejo s Komisijo, da bo računovodja Komisije deloval tudi kot računovodja subjekta JZP.
They may also entrust the accounting officer of the Commission with part of the tasks of the accounting officer of the PPP body taking into account cost-benefit considerations.
Prav tako lahko računovodji Komisije zaupajo del nalog računovodje subjekta JZP, pri čemer upoštevajo razmerje med stroški in koristmi.
In the case referred to in this paragraph, they shall make necessary arrangements in order to avoid any conflict of interests.
V primeru iz tega odstavka sprejmejo ustrezne ukrepe za preprečevanje navzkrižja interesov.
The accounting officer shall obtain from the authorising officer all the information necessary for the production of accounts which give a true and fair view of the PPP body’s financial situation and of budgetary implementation.
Računovodja od odredbodajalca pridobi vse potrebne informacije za pripravo zaključnega računa, ki dajejo resnično in pošteno sliko finančnega stanja subjekta JZP in izvrševanja proračuna.
Before the adoption of the accounts by the director, the accounting officer shall sign them off, thereby certifying that he or she has a reasonable assurance that the accounts present a true and fair view of the financial situation of the PPP body.
Preden direktor sprejme zaključni račun, ga računovodja potrdi, s čimer potrdi tudi, da ima razumno zagotovilo, da zaključni račun daje resnično in pošteno sliko finančnega stanja subjekta JZP.
For the purpose of the first subparagraph, the accounting officer shall verify that the accounts have been prepared in accordance with the accounting rules referred to in Article 38 and that all revenue and expenditure is entered in the accounts.
Za namen prvega pododstavka računovodja preveri, da je bil zaključni račun pripravljen v skladu z računovodskimi pravili iz člena 38 ter da so v njem upoštevani vsi prihodki in odhodki.
Subject to paragraph 5, only the accounting officer shall be empowered to manage cash and cash equivalents.
S pridržkom odstavka 5 je za upravljanje gotovine in gotovini podobnih sredstev pooblaščen le računovodja.
The accounting officer may, in the performance of his or her duties, delegate certain tasks to staff members subject to the Staff Regulations, where those apply to the staff of the PPP body, where this is indispensable for the performance of his or her duties in accordance with the financial rules of the PPP body.
Računovodja lahko, kadar je to nujno za opravljanje njegovih dolžnosti v skladu s finančnimi pravili subjekta JZP, nekatere naloge prenese na uslužbence, za katere veljajo kadrovski predpisi, če se ti uporabljajo za uslužbence subjekta JZP.
Without prejudice to any disciplinary action, the accounting officer may at any time be suspended temporarily or definitively from his or her duties by the governing board.
Brez poseganja v možnost uvedbe disciplinskih ukrepov lahko računovodjo kadar koli začasno ali dokončno odstavi upravni odbor.
In such a case, the governing board shall appoint an interim accounting officer.
Upravni odbor v takem primeru imenuje začasnega računovodjo.
Articles 16 to 25 are without prejudice to any liability under criminal law which the financial actors may incur as provided for in the applicable national law and in the provisions in force concerning the protection of the Union’s financial interests and the fight against corruption involving Union officials or officials of Member States.
Členi 16 do 25 ne posegajo v kazensko odgovornost, ki jo imajo lahko finančni udeleženci v skladu z nacionalnim pravom, ki se uporablja, in veljavnimi določbami glede zaščite finančnih interesov Unije ter glede boja proti korupciji, v kateri sodelujejo uradniki Unije ali uradniki držav članic.
Each authorising officer and accounting officer shall be liable to disciplinary action and payment of compensation as laid down in the Staff Regulations.
Vsak odredbodajalec in računovodja je disciplinsko in odškodninsko odgovoren v skladu s kadrovskimi predpisi.
In the event of illegal activity, fraud or corruption which may harm the interests of the PPP body or of its members, the matter shall be submitted to the authorities and bodies designated by the applicable legislation, in particular to OLAF.
V primeru protipravnega ravnanja, goljufije ali korupcije, ki lahko škoduje interesom subjekta JZP ali njegovim članom, se zadeva predloži organom in telesom, imenovanim na podlagi zakonodaje, ki se uporablja, zlasti uradu OLAF.
The specialised financial irregularities panel set up by the Commission or in which the Commission participates in accordance with Article 73(6) of Regulation (EU, Euratom) No 966/2012, shall exercise the same powers in respect of the PPP body as it does in respect of Commission departments, unless the governing board decides to set up a functionally independent panel, or to participate in a joint panel established by several bodies.
Posebna komisija za finančne nepravilnosti, ki jo je ustanovila ali v kateri sodeluje Komisija v skladu s členom 73(6) Uredbe (EU, Euratom) št. 966/2012, ima v zvezi subjektom JZP iste pristojnosti kakor v zvezi s službami Komisije, razen če se upravni odbor ne odloči za ustanovitev funkcionalno neodvisne komisije ali za sodelovanje v skupni komisiji, ki jo ustanovi več subjektov.
For cases submitted by PPP bodies, the specialised financial irregularities panel set up by the Commission or in which the Commission participates shall include one staff member of a PPP body.
Za zadeve, ki jih predložijo subjekti JZP, posebna komisija za finančne nepravilnosti, ki jo je ustanovila ali v kateri sodeluje Komisija, vključuje enega uslužbenca iz subjekta JZP.
On the basis of the opinion of the panel referred to in the first subparagraph, the director shall decide whether to initiate proceedings for disciplinary action or for the payment of compensation.
Na podlagi mnenja komisije iz prvega pododstavka se direktor odloči, ali bo začel postopek, ki bo imel za posledico disciplinski ukrep ali plačilo odškodnine.
If the panel detects systemic problems, it shall send a report with recommendations to the authorising officer.
Če komisija ugotovi sistemske probleme, pošlje odredbodajalcu poročilo s priporočili.
If the opinion implicates the director, the panel shall send it to the governing board and to the Commission’s internal auditor.
Če mnenje zadeva direktorja, ga komisija pošlje upravnemu odboru in notranjemu revizorju Komisije.
The director shall refer, in anonymous form, to opinions of the panel in his or her report under Article 20 and indicate the follow-up measures taken.
Direktor v svojem poročilu na podlagi člena 20 anonimno navede mnenja komisije in opiše ukrepe, sprejete na tej podlagi.
Any member of the staff may be required to compensate, in whole or in part, any damage suffered by the PPP body as a result of a serious misconduct on his or her part in the course of or in connection with the performance of his or her duties.
Od vsakega uslužbenca se lahko zahteva, da v celoti ali delno povrne vso škodo, ki jo je utrpel subjekt JZP zaradi resnega kršenja delovnih obveznosti med opravljanjem ali v zvezi z opravljanjem nalog zadevnega uslužbenca.
The appointing authority shall take a reasoned decision after completing the formalities laid down by the applicable legislation with regard to disciplinary matters.
Ko so končane formalnosti, ki so za disciplinske zadeve določene v zakonodaji, ki se uporablja, organ za imenovanja sprejme obrazložen sklep.
Financial actors within the meaning of Articles 16 to 25 and other persons involved in budget implementation and management, including acts preparatory thereto, audit or control shall not take any action which may bring their own interests into conflict with those of the PPP body.
Finančni udeleženci v smislu členov 16 do 25 in druge osebe, ki sodelujejo pri izvrševanju in upravljanju proračuna, vključno s pripravljalnimi akti v zvezi s tem, ter pri reviziji ali kontroli proračuna, se vzdržijo vsakršnega dejanja, ki bi lahko povzročilo navzkrižje njihovih interesov z interesi subjekta JZP.
Where such a risk exists, the person in question shall refrain from such actions and shall refer the matter to the director who shall confirm in writing whether a conflict of interests exists.
Kadar obstaja tovrstno tveganje, se zadevna oseba vzdrži takšnih dejanj in o zadevi obvesti direktorja, ki pisno potrdi, ali obstaja navzkrižje interesov.
The person in question shall also inform his or her immediate supervisor.
Zadevna oseba obvesti tudi svojega neposredno nadrejenega.
If the actor is the director, he or she must refer the matter to the governing board.
Če je zadevna oseba sam direktor, mora zadevo predložiti upravnemu odboru.
The director or the governing board, in the case of the director, shall take any further appropriate action.
Direktor ali, če je zadevna oseba direktor, upravni odbor sprejme potrebne nadaljnje ukrepe.
INTERNAL AUDIT
NOTRANJA REVIZIJA
Appointment, powers and duties of the internal auditor
Imenovanje, pooblastila in naloge notranjega revizorja
The PPP body shall have an internal audit function which shall be performed in compliance with the relevant international standards.
Subjekt JZP ima notranjerevizijsko funkcijo, ki se izvaja v skladu z ustreznimi mednarodnimi standardi.
The internal audit function shall be performed by the Commission’s internal auditor.
Notranjerevizijsko funkcijo opravlja notranji revizor Komisije.
The internal auditor shall advise the PPP body on dealing with risks, by issuing independent opinions on the quality of management and control systems and by issuing recommendations for improving the conditions of implementation of operations and promoting sound financial management.
Notranji revizor z neodvisnimi mnenji o kakovosti upravljavskih in kontrolnih sistemov ter s priporočili za izboljšanje pogojev izvajanja postopkov in spodbujanje dobrega finančnega poslovodenja svetuje subjektu JZP glede obvladovanja tveganj.
The internal auditor shall be responsible in particular for:
Notranji revizor je odgovoren zlasti za:
assessing the efficiency and effectiveness of the internal control and audit systems applicable to each budget implementation operation.
ocenjevanje učinkovitosti in uspešnosti sistemov notranje kontrole in revizije, ki se uporabljajo za posamezno dejavnost izvrševanja proračuna.
The internal auditor shall perform his or her duties in relation to all the PPP body’s activities and departments.
Notranji revizor opravlja te naloge v zvezi z vsemi dejavnostmi in službami subjekta JZP.
The internal auditor shall enjoy full and unlimited access to all information required to perform his or her duties.
Ima popoln in neomejen dostop do vseh informacij, ki jih potrebuje za opravljanje svojih nalog.
The internal auditor shall take note of the report of the authorising officer under Article 20 and of any other pieces of information identified.
Notranji revizor se seznani s poročilom odredbodajalca na podlagi člena 20 in vsemi drugimi ugotovljenimi informacijami.
The internal auditor shall report to the governing board and the director on his or her findings and recommendations.
Notranji revizor o svojih ugotovitvah in priporočilih poroča upravnemu odboru in direktorju.
The internal auditor shall also report in any of the following cases:
Notranji revizor poroča tudi o:
critical risks and recommendations have not been addressed,
najpomembnejših tveganjih in priporočilih, ki niso bila obravnavana,
there are significant delays in the implementation of the recommendations made in the previous years.
občutnih zamudah pri izvajanju priporočil iz preteklih let.
The governing board and the director shall ensure the regular monitoring of the implementation of audit recommendations.
Upravni odbor in direktor zagotovita redno spremljanje izvajanja revizijskih priporočil.
The governing board shall examine the information referred to in Article 20 and whether the recommendations have been fully and timely implemented.
Upravni odbor preuči informacije iz člena 20 in preveri, ali so bila priporočila v celoti in pravočasno izvedena.
The PPP body shall make available the contact details of the internal auditor to any natural or legal person involved in expenditure operations, for the purposes of confidentially contacting the internal auditor.
Subjekt JZP da kontaktne podatke notranjega revizorja na razpolago vsaki fizični ali pravni osebi, ki sodeluje pri dejavnostih v zvezi z odhodki, da lahko na zaupen način stopi v stik z notranjim revizorjem.
The reports and findings of the internal auditor shall be accessible to the public only after validation by the internal auditor of the action taken for their implementation.
Poročila in ugotovitve notranjega revizorja postanejo dostopni javnosti šele po tem, ko notranji revizor potrdi ukrepe, uvedene za njihovo izvajanje.
Independenceof the internal auditor
Neodvisnost notranjega revizorja