natgillin/translations-raw huggingface dataset:
The audit work shall be carried out in accordance with internationally accepted audit standards and shall quantify annually the level of error included in the declarations of expenditure certified to the Commission.
Revizijsko delo se opravi v skladu z mednarodno sprejetimi revizijskimi standardi in vsako leto količinsko opredeli raven napak, vključenih v potrjene izjave o odhodkih Komisiji.
The audit authority shall, within eight months of adoption of an operational programme, prepare an audit strategy for the performance of audits.
Revizijski organ v osmih mesecih od sprejetja operativnega programa pripravi revizijsko strategijo za izvajanje revizij.
The audit strategy shall set out the audit methodology, the sampling or, where appropriate, substantive testing method for audits on operations and the planning of audits in relation to the current accounting year and the two subsequent accounting years.
V revizijski strategiji so določeni revizijska metodologija, metoda vzorčenja ali, kadar je primerno, metoda preizkušanja podatkov za revizije dejavnosti in načrtovanje revizij v zvezi s tekočim obračunskim letom ter dvema naslednjima obračunskima letoma.
an audit opinion in accordance with point (b) of the first subparagraph of Article 59(5) of the Financial Regulation;
revizijsko mnenje v skladu s točko (b) prvega pododstavka člena 59(5) finančne uredbe;
a control report setting out the main findings of the audits carried out in accordance with paragraph 1, including findings with regard to deficiencies found in the management and control systems, and the proposed and implemented corrective actions.
poročilo o nadzoru, ki zajema poglavitne ugotovitve revizij, izvedenih v skladu z odstavkom 1, vključno z ugotovitvami glede pomanjkljivosti, odkritih v sistemih upravljanja in nadzora, ter predlaganimi in izvedenimi korektivnimi ukrepi.
Where a common management and control system applies to two operational programmes, the information required under point (b) of the first subparagraph may be grouped in a single report.
Kadar se za dva operativna programa uporablja skupni sistem upravljanja in nadzora, se informacije iz točke (b) prvega pododstavka lahko združijo v enem poročilu.
The Commission shall, in order to ensure uniform conditions for the implementation of this Article, adopt implementing acts laying down models for the audit strategy, the audit opinion and the control report.
Da bi Komisija zagotovila enotne pogoje za izvajanje tega člena, sprejme izvedbene akte, s katerimi določi vzorce revizijske strategije, revizijskega mnenja in poročila o nadzoru.
The Commission shall be empowered to adopt delegated acts, in accordance with Article 62, to set out the scope and content of audits of operations and audits of the accounts and the methodology for the selection of the sample of operations referred to in paragraph 1 of this Article.
Na Komisijo se prenese pooblastilo za sprejemanje delegiranih aktov v skladu s členom 62, s katerimi se določijo področje uporabe in vsebina revizij dejavnosti in obračunov ter metodologija za izbiro vzorca dejavnosti iz odstavka 1 tega člena.
The Commission shall be empowered to adopt delegated acts, in accordance with Article 62, laying down detailed rules on the use of data collected during audits carried out by Commission officials or authorised Commission representatives.
Na Komisijo se prenese pooblastilo za sprejemanje delegiranih aktov v skladu s členom 62, s katerimi se določijo podrobna pravila o uporabi podatkov, zbranih med revizijami, ki jih izvedejo uradniki ali pooblaščeni predstavniki Komisije.
The Member State shall notify the Commission of the date and form of the designations, which shall be carried out at an appropriate level, of the managing authority and, where appropriate, of the certifying authority, prior to the submission of the first application for interim payment to the Commission.
Preden država članica Komisiji predloži prvi zahtevek za vmesno plačilo, Komisijo uradno obvesti o datumu in obliki imenovanj organa upravljanja in po potrebi organa za potrjevanje, ki se izvedeta na ustrezni ravni.
The designations referred to in paragraph 1 shall be based on a report and an opinion of an independent audit body that assesses the fulfilment by the authorities of the criteria relating to the internal control environment, risk management, management and control activities, and monitoring set out in Annex IV.
Imenovanji iz odstavka 1 temeljita na poročilu in mnenju neodvisnega revizijskega organa, ki oceni, ali imenovana organa izpolnjujeta merila v zvezi z notranjim nadzorom, obvladovanjem tveganj, dejavnostmi upravljanja in nadzornimi dejavnostmi ter spremljanjem iz Priloge IV.
The independent audit body shall be the audit authority, or another public or private law body with the necessary audit capacity, which is independent of the managing authority and, where applicable, of the certifying authority, and which shall carry out its work taking account of internationally accepted audit standards.
Neodvisni revizijski organ je revizijski organ ali druga oseba javnega ali zasebnega prava s potrebnimi revizijskimi zmogljivostmi, ki je neodvisna od organa upravljanja in, kadar je to ustrezno, od organa za potrjevanje, in ki svoje delo opravlja v skladu z mednarodno sprejetimi revizijskimi standardi.
Member States may decide that a managing authority or a certifying authority which has been designated in relation to an ESF co-financed operational programme pursuant to Regulation (EU) No 1303/2013 is deemed to be designated for the purposes of this Regulation.
Države članice se lahko odločijo, da za namene te uredbe imenujejo organ upravljanja ali organ za potrjevanje, ki je že bil imenovan za operativni program, sofinanciran iz ESS na podlagi Uredbe (EU) št. 1303/2013.
The Commission may request, within one month of notification of the designations referred to in paragraph 1, the report and the opinion of the independent audit body referred to in paragraph 2 and the description of the functions and procedures in place for the managing authority or, where appropriate, the certifying authority.
Komisija lahko v mesecu dni od uradnega obvestila o imenovanjih iz odstavka 1 zahteva poročilo in mnenje neodvisnega revizijskega organa iz odstavka 2 ter opis nalog in postopkov, določenih za organ upravljanja ali po potrebi organ za potrjevanje.
The Commission shall decide whether to request those documents on the basis of its risk assessment.
Komisija se o tem, ali naj zahteva te dokumente, odloči na podlagi svoje ocene tveganja.
Without prejudice to Article 46, the examination of those documents shall not interrupt the treatment of applications for interim payments.
Brez poseganja v člen 46 preučitev teh dokumentov ne prekinja obravnave zahtevkov za vmesna plačila.
Where the designated authority fails to implement the required remedial action within the period of probation determined by the Member State, the Member State, at an appropriate level, shall end its designation.
Kadar imenovani organ v preizkusnem obdobju ne izvede zahtevanega sanacijskega ukrepa, ki ga je določila država članica, država članica na ustrezni ravni prekliče njegovo imenovanje.
The Member State shall notify the Commission without delay when a designated authority is put under probation, providing information on the respective period of probation, when following implementation of remedial actions the probation is ended, as well as when the designation of an authority is ended.
Država članica nemudoma uradno obvesti Komisijo o tem, da je imenovani organ na preizkusu in ji predloži informacije o zadevnem preizkusnem obdobju, o zaključku preizkusnega obdobja zaradi izvedbe sanacijskih ukrepov, pa tudi o preklicu imenovanja organa.
The notification that a designated body is put on probation by the Member State, without prejudice to the application of Article 46, shall not interrupt the treatment of applications for interim payments.
Brez poseganja v uporabo člena 46, uradno obvestilo o tem, da je država članica določila preizkusno obdobje za imenovani organ, ne prekinja obravnave zahtevkov za vmesna plačila.
Where the designation of a managing authority or a certifying authority is ended, Member States shall designate, in accordance with the procedure provided for in paragraph 2, a new body to take over the functions of the managing authority or of the certifying authority, and shall notify the Commission thereof.
Kadar se imenovanje organa upravljanja ali organa za potrjevanje konča, država članica v skladu s postopkom iz odstavka 2 imenuje nov organ, ki po imenovanju prevzame naloge organa upravljanja ali organa za potrjevanje, in o tem uradno obvesti Komisijo.
The Commission shall, in order to ensure uniform conditions for the implementation of this Article, adopt implementing acts concerning the model for the report and opinion of the independent audit body and the description of the functions and procedures in place for the managing authority and, where appropriate, the certifying authority.
Komisija za zagotovitev enotnih pogojev za izvajanje tega člena sprejme izvedbene akte glede vzorca za poročilo in mnenje neodvisnega revizijskega organa ter opis nalog in postopkov, določenih za organ upravljanja in po potrebi organ za potrjevanje.
The Commission shall satisfy itself on the basis of available information, including information on the designation of bodies responsible for the management and control, the documents provided each year, in accordance with Article 59(5) of the Financial Regulation, by those designated bodies, control reports, annual implementation reports and audits carried out by national and Union bodies, that the Member States have set up management and control systems that comply with this Regulation and that those systems function effectively during the implementation of operational programmes.
Komisija se na podlagi razpoložljivih informacij, tudi informacij o imenovanju organov, pristojnih za upravljanje in nadzor, dokumentov, ki jih vsako leto v skladu s členom 59(5) finančne uredbe predložijo ti imenovani organi, poročil o nadzoru, letnih poročil o izvajanju, ter na podlagi revizij nacionalnih organov in organov Unije prepriča, da so države članice vzpostavile sisteme upravljanja in nadzora v skladu s to uredbo in da ti sistemi med izvajanjem operativnih programov uspešno delujejo.
Commission officials or authorised Commission representatives may carry out on-the-spot audits or checks subject to giving at least 12 working days' notice to the competent national authority, except in urgent cases.
Uradniki Komisije ali pooblaščeni predstavniki Komisije lahko opravijo revizije ali preglede na kraju samem, pri čemer pristojni nacionalni organ obvestijo vsaj 12 delovnih dni vnaprej, razen v izjemnih primerih.
The Commission shall respect the principle of proportionality by taking into account the need to avoid unjustified duplication of audits or checks carried out by Member States, the level of risk to the budget of the Union and the need to minimise the administrative burden on beneficiaries in accordance with this Regulation.
Komisija spoštuje načelo sorazmernosti, tako da upošteva potrebo po preprečevanju neupravičenega podvajanja revizij ali pregledov, ki so jih opravile države članice, raven tveganja za proračun Unije in potrebo po zmanjšanju administrativnega bremena za upravičence v skladu s to uredbo.
The scope of such audits or checks may include, in particular, verification of the effective functioning of management and control systems in a programme or a part thereof, in operations and assessment of the sound financial management of operations or programmes.
Področje uporabe takšnih revizij ali pregledov lahko zajemajo zlasti preverjanje uspešnega delovanja sistemov upravljanja in nadzora v programu ali njegovem delu ter delovanje in oceno dobrega finančnega upravljanja dejavnosti ali programov.
Commission officials or authorised Commission representatives, duly empowered to carry out on-the-spot audits or checks, shall have access to all necessary records, documents and metadata, irrespective of the medium in which they are stored, relating to operations supported by the Fund or to management and control systems.
Uradniki Komisije ali pooblaščeni predstavniki Komisije, ki so ustrezno pooblaščeni za izvajanje revizij ali pregledov na kraju samem, imajo dostop do vseh potrebnih evidenc, dokumentov in metapodatkov v zvezi z dejavnostmi, ki jih podpira Sklad, ali sistemi upravljanja in nadzora, ne glede na vrsto nosilca, na katerem so shranjeni.
However, such officials and representatives shall have access to the information thus obtained without prejudice to the competences of national courts and in full respect of the fundamental rights of the legal subjects concerned.
Vendar imajo taki uradniki in predstavniki brez poseganja v pristojnosti nacionalnih sodišč in ob polnem spoštovanju temeljnih pravic zadevnih pravnih subjektov dostop do tako pridobljenih informacij.
The Commission may require a Member State to take the actions necessary to ensure the effective functioning of their management and control systems or to verify the correctness of expenditure in accordance with this Regulation.
Komisija lahko od države članice zahteva sprejetje potrebnih ukrepov za zagotovitev uspešnega delovanja njenih sistemov upravljanja in nadzora ali preverjanje pravilnosti odhodkov v skladu s to uredbo.
The Commission shall cooperate with audit authorities to coordinate their audit plans and methods and shall immediately exchange with those authorities the results of audits carried out on management and control systems.
Komisija z revizijskimi organi sodeluje pri usklajevanju njihovih revizijskih načrtov in metod ter z njimi nemudoma izmenja rezultate revizij, izvedenih na sistemih upravljanja in nadzora.
To facilitate this cooperation in cases where a Member State designates more than one audit authority, the Member State may designate a coordination body.
Kadar država članica imenuje več kot en revizijski organ, lahko za lažje sodelovanje imenuje usklajevalni organ.
The Commission, the audit authorities and any coordination body shall meet on a regular basis and, as a general rule, at least once a year, unless otherwise agreed, to examine the annual control report, the audit opinion and the audit strategy, and to exchange views on issues relating to improvement of the management and control systems.
Komisija, revizijski organi in usklajevalni organ se srečujejo redno in praviloma vsaj enkrat na leto, razen če se dogovorijo drugače, da pregledajo letno poročilo o nadzoru, revizijsko mnenje in revizijsko strategijo ter izmenjajo stališča o vprašanjih, povezanih z izboljšanjem sistemov upravljanja in nadzora.
FINANCIAL MANAGEMENT, EXAMINATION AND ACCEPTANCE OF ACCOUNTS, FINANCIAL CORRECTIONS AND DECOMMITMENTS
FINANČNO UPRAVLJANJE, PREGLED IN POTRDITEV OBRAČUNOV, FINANČNI POPRAVKI TER SPROSTITEV OBVEZNOSTI
For each operational programme, the budget commitment for the first instalment shall follow the adoption of the operational programme by the Commission.
Za vsak operativni program nastane proračunska obveznost za prvi obrok, ko Komisija operativni program sprejme.
The budget commitments for subsequent instalments shall be made by the Commission before 1 May of each year, on the basis of the decision referred to in the second paragraph, except where Article 16 of the Financial Regulation applies.
Proračunske obveznosti za naslednje obroke Komisija izvede vsako leto pred 1. majem na podlagi sklepa iz drugega odstavka, razen kadar se uporablja člen 16 finančne uredbe.
Payments by the Commission
Plačila Komisije
Payments by the Commission of the contribution from the Fund to each operational programme shall be made in accordance with budget appropriations and subject to available funding.
Komisija opravi plačila prispevkov iz Sklada vsakemu operativnemu programu v skladu s proračunskimi odobritvami in glede na razpoložljiva sredstva.
Each payment shall be posted to the earliest open budget commitment of the Fund.
Vsako plačilo se knjiži na najstarejšo odprto proračunsko obveznost Sklada.
Payments shall take the form of pre-financing, interim payments and payment of the final balance.
Izplačila so v obliki predhodnega financiranja, vmesnih plačil in končnega plačila.
Interim payments and payment of the final balance by the Commission
Vmesna plačila in plačilo končne razlike s strani Komisije
The Commission shall reimburse as interim payments 90 % of the amount resulting from applying the co-financing rate laid down in the decision adopting the operational programme to the eligible public expenditure included in the payment application.
Komisija kot vmesna plačila povrne 90 % zneska, ki izhaja iz uporabe stopnje sofinanciranja iz sklepa o sprejetju operativnega programa za upravičene javne odhodke iz zahtevka za plačilo.
The Commission shall determine the remaining amounts to be reimbursed as interim payments or recovered in accordance with Article 50.
Komisija v skladu s členom 50 določi preostale zneske, ki jih je treba povrniti kot vmesna plačila ali izterjati.
Notwithstanding Article 21, the contribution from the Fund through the interim payments and the payment of the final balance shall not be higher than the maximum amount of contribution from the Fund as laid down in the decision of the Commission approving the operational programme.
Ne glede na člen 21 prispevki iz Sklada v obliki vmesnih plačil in plačila končne razlike niso višji od največjega zneska prispevka iz Sklada, kot je določen v sklepu Komisije o odobritvi operativnega programa.
The payment application to be submitted to the Commission shall provide all the information necessary for the Commission to produce accounts in accordance with Article 68(3) of the Financial Regulation.
Zahtevek za plačilo, ki se predloži Komisiji, vsebuje vse informacije, ki jih Komisija potrebuje za pripravo zaključnega računa v skladu s členom 68(3) finančne uredbe.
Payment applications shall include for the operational programme as a whole and for technical assistance referred to in Article 27(4):
Zahtevki za plačilo vključujejo za operativni program kot celoto in za tehnično pomoč iz člena 27(4):
the total amount of eligible public expenditure incurred by beneficiaries and paid in implementing operations, as entered in the accounting system of the certifying authority;
skupni znesek upravičenih javnih odhodkov, ki so jih imeli upravičenci in so bili plačani pri izvajanju dejavnosti, kakor so vneseni v računovodski sistem organa za potrjevanje;
the total amount of public expenditure incurred in implementing operations as entered in the accounting system of the certifying authority.
skupni znesek javnih odhodkov, ki so nastali pri izvajanju dejavnosti, kot je vnesen v računovodski sistem organa za potrjevanje.
Eligible expenditure included in a payment application shall be supported by receipted invoices or accounting documents of equivalent probative value, except for forms of support under points (b), (c) and (d) of Article 25(1).
Upravičeni odhodki v zahtevku za plačilo so podprti s prejetimi računi ali računovodskimi listinami z enako dokazno vrednostjo, razen če gre za druge oblike podpore iz točk (b), (c) in (d) člena 25(1).
For those forms of grants, the amounts included in a payment application shall be the costs calculated on the applicable basis.
Za te oblike nepovratnih sredstev so zneski iz zahtevka za izplačilo stroški, izračunani na veljavni osnovi.
The Commission shall, in order to ensure uniform conditions for the implementation of this Article, adopt, implementing acts, laying down the model for payment applications.
Komisija za zagotovitev enotnih pogojev za izvajanje tega člena sprejme izvedbene akte, s katerimi določi vzorec zahtevkov za plačilo.
Payments to beneficiaries
Izplačila upravičencem
The managing authority shall ensure that, in the case of grants to partner organisations, beneficiaries are provided with a float that is sufficient to ensure proper implementation of the operations.
Organ upravljanja zagotovi, da imajo upravičenci v primeru nepovratnih sredstev partnerskim organizacijam zadosti likvidnih sredstev, da lahko zagotavljajo pravilno izvajanje dejavnosti.
Subject to the availability of funding from pre-financing and interim payments, the managing authority shall ensure that a beneficiary receives the total amount of eligible public expenditure due in full and no later than 90 days from the date of submission of the payment claim by the beneficiary.
Pod pogojem, da so na razpolago sredstva iz prehodnega financiranja ter vmesnih plačil, organ upravljanja zagotovi, da upravičenec prejme skupni znesek upravičenih javnih odhodkov v celoti in najpozneje 90 dni od dneva, ko je vložil zahtevek za izplačilo.
The payment deadline referred to in paragraph 2 may be interrupted by the managing authority in either of the following duly justified cases:
Organ upravljanja lahko tek roka za plačilo iz odstavka 2 prekine v naslednjih ustrezno utemeljenih primerih:
the amount of the payment claim is not due or the appropriate supporting documents, including the documents necessary for management verifications under point (a) of Article 32(4), have not been provided;
znesek iz zahtevka za plačilo še ni zapadel ali niso bile predložene ustrezne dokazne listine, vključno z listinami, potrebnimi za preverjanje upravljanja iz točke (a) člena 32(4);
an investigation has been initiated in relation to a possible irregularity affecting the expenditure concerned.
začeta je bila preiskava o domnevnih nepravilnostih v zvezi z zadevnimi odhodki.
The beneficiary concerned shall be informed in writing of the interruption and the reasons for it.
O prekinitvi teka roka in razlogih za prekinitev se zadevnega upravičenca obvesti pisno.
Amounts set out in operational programmes submitted by Member States, statements of expenditure, requests for payment, accounts and expenditure mentioned in the annual and final implementation reports shall be denominated in euro.
Zneski, navedeni v operativnih programih, ki jih predložijo države članice, izkazih o odhodkih, zahtevkih za plačilo, obračunih, ter odhodki, navedeni v letnem in končnem poročilu o izvajanju, so izraženi v eurih.
Member States which have not adopted the euro as their currency on the date of an application for payment shall convert the amounts of expenditure incurred in national currency into euro.
Države članice, ki na dan vložitve zahtevka za plačilo še niso sprejele eura kot svoje valute, zneske odhodkov, ki so nastali v nacionalni valuti, preračunajo v eure.
Those amounts shall be converted into euro using the monthly accounting exchange rate of the Commission in the month during which the expenditure was registered in the accounts of the certifying authority of the operational programme concerned.
Ti zneski se v eure preračunajo z uporabo mesečnega računovodskega menjalnega tečaja Komisije v mesecu, v katerem so bili odhodki zabeleženi v obračunih organa za potrjevanje zadevnega operativnega programa.
The exchange rate shall be published electronically by the Commission each month.
Ta menjalni tečaj Komisija vsak mesec objavi v elektronski obliki.
When the euro becomes the currency of a Member State, the conversion procedure set out in paragraph 2 shall continue to apply to all expenditure recorded in the accounts by the certifying authority before the date of entry into force of the fixed conversion rate between the national currency and the euro.
Ko euro postane valuta države članice, se postopek preračunavanja iz odstavka 2 še naprej uporablja za vse odhodke, ki jih je organ za potrjevanje zabeležil v obračunih pred datumom začetka veljavnosti nepreklicno določenega obračunskega tečaja med nacionalno valuto in eurom.
Payment and clearance of pre-financing
Plačilo in potrditev predhodnega financiranja
Following the Commission decision adopting the operational programme, a pre-financing amount of 11 % of the Fund's overall contribution to the operational programme concerned shall be paid by the Commission.
Po sklepu Komisije o sprejetju operativnega programa Komisija plača znesek predhodnega financiranja v višini 11 % skupnega prispevka Sklada za zadevni operativni program.