natgillin/translations-raw huggingface dataset:
It is necessary to set out in detail the sampling basis for operations to be audited, which the audit authority should observe in establishing or approving the sampling method, including the determination of the sampling unit, certain technical criteria to be used for the sample and where necessary factors to be taken into account in taking additional samples.
Podrobno je treba določiti podlago vzorčenja za izbiro operacij, ki bodo revidirane, revizijski organ pa bi jo moral upoštevati pri določitvi ali odobritvi metode vzorčenja, vključno z določitvijo vzorčne enote, nekaterih tehničnih meril, ki se bodo uporabljala za vzorec, ter po potrebi dejavnikov, ki se bodo upoštevali pri dodatnih vzorcih.
The audit authority should draw up an audit opinion covering the accounts referred to in Regulation (EU) No 223/2014.
Revizijski organ bi moral pripraviti revizijsko mnenje, ki zajema računovodske izkaze iz Uredbe (EU) št. 223/2014.
To ensure legal certainty and equal treatment of all Member States in making financial corrections, consistent with the principle of proportionality, it is necessary to set out the criteria for determining serious deficiencies in the effective functioning of management and control systems, define the main types of such deficiencies and set out the criteria for establishing the level of financial correction to be applied and criteria for applying extrapolated or flat rates financial corrections.
Za zagotovitev pravne varnosti in enake obravnave vseh držav članic pri izvedbi finančnih popravkov ob spoštovanju načela sorazmernosti je treba določiti merila za ugotavljanje resnih pomanjkljivosti v uspešnem delovanju sistemov upravljanja in nadzora, skupaj z opredelitvijo glavnih vrst takšnih pomanjkljivosti, merila za določitev stopnje finančnega popravka, ki se uporabi, in merila za uporabo pavšalnih stopenj ali ekstrapoliranih finančnih popravkov.
In order to allow for the prompt application of the measures provided for in this Regulation, this Regulation should enter into force on the day following that of its publication in the Official Journal of the European Union,
Da bi se omogočila takojšnja uporaba ukrepov iz te uredbe, bi ta uredba morala začeti veljati dan po objavi v Uradnem listu Evropske unije –
This Regulation lays down the following provisions supplementing Regulation (EU) No 223/2014:
Ta uredba vsebuje naslednje določbe, ki dopolnjujejo Uredbo (EU) št. 223/2014:
rules specifying the information in relation to the data to be recorded and stored in computerised form within the monitoring system established by the managing authority;
pravila o informacijah v zvezi s podatki, ki se zajemajo in hranijo v računalniški obliki v okviru sistema spremljanja, ki ga vzpostavi organ upravljanja;
detailed minimum requirements for the audit trail in respect of the accounting records to be maintained and the supporting documents to be held at the level of the certifying authority, managing authority, intermediate bodies and beneficiaries;
podrobne minimalne zahteve za revizijsko sled v zvezi z vodenjem računovodskih izkazov ter hrambo dokazil na ravni organa za potrjevanje, organa upravljanja, posredniških organov in upravičencev;
the scope and content of audits of operations and audits of the accounts and the methodology for the selection of the sample of operations;
področje uporabe in vsebino revizij operacij in revizij računovodskih izkazov ter metodologijo za izbiro vzorca operacij;
detailed rules on the use of data collected during audits carried out by Commission officials or authorised Commission representatives;
podrobna pravila o uporabi podatkov, zbranih med revizijami, ki jih izvedejo uradniki ali pooblaščeni predstavniki Komisije;
detailed rules concerning the criteria for determining serious deficiencies in the effective functioning of management and control systems, including the main types of such deficiencies, the criteria for establishing the level of financial correction to be applied and the criteria for applying flat rates or extrapolated financial corrections.
podrobna pravila o merilih za ugotavljanje resnih pomanjkljivosti v uspešnem delovanju sistemov upravljanja in nadzora, vključno z glavnimi vrstami takšnih pomanjkljivosti, o merilih za določitev stopnje finančnega popravka, ki se uporabi, in merilih za uporabo pavšalnih stopenj ali ekstrapoliranih finančnih popravkov.
SPECIFIC PROVISIONS FOR MANAGEMENT AND CONTROL SYSTEMS
POSEBNE DOLOČBE ZA SISTEME UPRAVLJANJA IN NADZORA
Data to be recorded and stored in computerised form
Podatki, ki se zajemajo in hranijo v računalniški obliki
(Article 32(8) of Regulation (EU) No 223/2014)
(člen 32(8) Uredbe (EU) št. 223/2014)
The information on data to be recorded and stored in computerised form for each operation in the monitoring system set up in accordance with Article 32(2)(d) of Regulation (EU) No 223/2014 is set out in Annex I to this Regulation.
Informacije o podatkih, ki se zajemajo in hranijo v računalniški obliki za vsako operacijo v sistemu spremljanja, ustanovljenem v skladu s členom 32(2)(d) Uredbe (EU) št. 223/2014, so določene v Prilogi I k tej uredbi.
Data shall be recorded and stored for each operation, including, in case of operations supported by OP II, data on individual participants, broken down by gender where available, in order to allow it to be aggregated where this is necessary for the purposes of monitoring, evaluation, financial management, verification and audit.
Podatki se zajamejo in shranijo za vsako operacijo, pri operacijah, ki jih podpira OP II, to vključuje tudi podatke o posameznih udeležencih, po možnosti razčlenjene po spolu, da bi se omogočila njihova agregacija, če je to potrebno za namene spremljanja, vrednotenja, finančnega upravljanja, preverjanja in revizije.
It shall also allow the aggregation of such data cumulatively for the entire programming period.
Omogoči se tudi kumulativna agregacija takšnih podatkov za celotno programsko obdobje.
(Article 32(9) of Regulation (EU) No 223/2014)
(člen 32(9) Uredbe (EU) št. 223/2014)
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 računovodskimi izkazi, ki jih je treba voditi, in dokazili, ki jih je treba hraniti, so naslednje:
the audit trail shall allow the application of the selection criteria established in the food and/or basic material assistance operational programme (OP I), or by the monitoring committee for OP II to be verified;
na podlagi revizijske sledi je mogoče preveriti, ali so bila uporabljena merila za izbor, določena v operativnem programu za hrano in/ali osnovno materialno pomoč (OP I), ali merila za izbor, ki jih je določil odbor za spremljanje za OP II;
in relation to grants under Article 25(1)(a) of Regulation (EU) No 223/2014, 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 iz člena 25(1)(a) Uredbe (EU) št. 223/2014 revizijska sled pri operacijah, sofinanciranih v okviru operativnega programa, omogoča uskladitev skupnih zneskov, ki so bili potrjeni Komisiji, s podrobnimi računovodskimi izkazi in dokazili, ki jih hranijo organ za potrjevanje, organ upravljanja, posredniški organi in upravičenci;
in relation to grants under Articles 25(1)(b) and (c), 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 iz člena 25(1)(b) in (c) 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, ter dokazili, ki jih hranijo organ za potrjevanje, organ upravljanja, posredniški organi in upravičenci, po potrebi vključno z dokumenti o metodi za določanje standardnih stroškov na enoto in pavšalnih zneskov;
in relation to costs determined in accordance with Articles 25(1)(d) of Regulation (EU) No 223/2014, 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 členom 25(1)(d) Uredbe (EU) št. 223/2014, revizijska sled po potrebi prikazuje in upravičuje metodo izračuna ter podlago za določitev pavšalnih zneskov in upravičenih neposrednih stroškov ali stroškov, prijavljenih v okviru drugih izbranih kategorij, za katere velja pavšalna stopnja;
in relation to costs determined in accordance with Article 26(2)(b), (c), (e) and 26(3) second part, of Regulation (EU) No 223/2014, the audit trail shall allow the eligible direct costs or cost declared under other categories of costs to which the flat rate applies to be substantiated;
v zvezi s stroški, določenimi v skladu s členom 26(2)(b), (c), (e) in drugim delom člena 26(3) Uredbe (EU) št. 223/2014 revizijska sled omogoča utemeljitev upravičenih neposrednih stroškov ali stroškov, prijavljenih v okviru drugih kategorij stroškov, za katere se uporablja pavšalna stopnja;
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;
revizijska sled vsebuje po potrebi za vsako operacijo tehnične specifikacije in finančni načrt, dokumente o odobritvi nepovratnih sredstev, dokumente, ki se nanašajo na postopke javnih naročil, poročila upravičenca in poročila o opravljenih preverjanjih in revizijah;
the audit trail shall allow data in relation to output indicators for the operation to be reconciled with reported data and result and, where appropriate, targets for the programme.
revizijska sled omogoča uskladitev podatkov v zvezi s kazalniki učinka za operacijo s sporočenimi podatki in rezultatom ter po potrebi s cilji za program.
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 Article 25(3) of Regulation (EU) No 223/2014.
Za stroške iz točk (c) in (d) revizijska sled omogoča preverjanje skladnosti metode izračuna, ki jo je uporabil organ upravljanja, s členom 25(3) Uredbe (EU) št. 223/2014.
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, da je na voljo evidenca o nazivu in naslovu organov, ki hranijo vsa dokazila, zahtevana 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, zbranih med revizijami, ki jih opravijo uradniki Komisije ali pooblaščeni predstavniki Komisije
(Article 34(8) of Regulation (EU) No 223/2014)
(člen 34(8) Uredbe (EU) št. 223/2014)
The Commission shall use the data collected in the course of its audits for the sole purpose of fulfilling its responsibilities under Article 36 of Regulation (EU) No 223/2014.
Komisija uporablja podatke, zbrane pri revizijah, izključno za izvajanje pristojnosti v skladu s členom 36 Uredbe (EU) št. 223/2014.
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 po veljavnih pravilih brez izrecnega soglasja države članice, ki pošilja podatke, ne pošiljajo drugim osebam razen tistim osebam v državah članicah in v institucijah Unije, katerih dolžnosti zahtevajo dostop do njih.
(Article 34(7) of Regulation (EU) No 223/2014)
(člen 34(7) Uredbe (EU) št. 223/2014)
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 6 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 6 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 opravijo na podlagi dokazil, ki predstavljajo revizijsko sled in preverjajo zakonitost in pravilnost izdatkov, prijavljenih Komisiji, med drugim z naslednjih vidikov:
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;
da je bila operacija izbrana v skladu z merili za izbor za operativni program, da ni bila fizično dokončana ali v celoti izvedena, preden je upravičenec vložil zahtevek za financiranje v okviru operativnega programa, da je bila izvedena v skladu s sklepom o odobritvi ter je izpolnjevala vse v času revizije veljavne pogoje v zvezi z njenim delovanjem, uporabo in zastavljenimi cilji;
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 3 of this Regulation;
da Komisiji prijavljeni izdatki ustrezajo računovodskim izkazom in da zahtevana dokazila prikazujejo ustrezno revizijsko sled, kot je določeno v členu 3 te uredbe;
that for expenditure declared to the Commission determined in accordance with Article 25(1)(b) and (c), outputs and results underpinning payments to the beneficiary have been delivered, participant data, where applicable, 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 3 of this Regulation.
da so bili za izdatke, prijavljene Komisiji in določene v skladu s členom 25(1)(b) in (c), doseženi učinki in rezultati, ki so podlaga za plačila upravičencu, da so podatki o udeležencih, kadar je to primerno, ali drugi izkazi v zvezi z učinki in rezultati skladni z informacijami, predloženimi Komisiji in da zahtevana dokazila prikazujejo ustrezno revizijsko sled, kot je določeno v členu 3 te uredbe.
Audits shall also verify that the public contribution has been paid to the beneficiary in accordance with Article 42(2) of Regulation (EU) No 223/2014.
Pri reviziji se preveri tudi, ali je bil javni prispevek upravičencu izplačan v skladu s členom 42(2) Uredbe (EU) št. 223/2014.
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.
Revizije operacij preverijo točnost in popolnost ustreznih izdatkov, ki jih je organ za potrjevanje zajel v svojem računovodskem sistemu, in uskladitev 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 ocenjujejo kot sistemske 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.
Samo izdatki, ki spadajo v področje uporabe revizije, opravljene v skladu z odstavkom 1, so všteti v znesek revidiranih izdatkov za namene poročanja Komisiji o letni pokritosti.
For those purposes, the model for the control report set out on the basis of Article 34(6) of Regulation (EU) No 223/2014 shall be used.
V ta namen se uporabi vzorec poročila o nadzoru iz člena 34(6) Uredbe (EU) št. 223/2014.
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 in IIA.
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 34(5)(a) of Regulation (EU) No 223/2014.
Vzorec je reprezentativen za populacijo, iz katere je bil izbran, in revizijskemu organu omogoča pripravo veljavnega revizijskega mnenja v skladu s členom 34(5)(a) Uredbe (EU) št. 223/2014.
That population shall comprise the expenditure of an operational programme which is included in the payment applications submitted to the Commission in accordance with Article 41 of Regulation (EU) No 223/2014 for a given accounting year.
Navedena populacija vključuje izdatke operativnega programa, ki so zajeti v vlogah za plačila, predloženih Komisiji v skladu s členom 41 Uredbe (EU) št. 223/2014 za določeno obračunsko leto.
For the purpose of application of Article 34(1) of Regulation (EU) No 223/2014, a sampling method is statistical when it ensures:
Za namen uporabe člena 34(1) Uredbe (EU) št. 223/2014 je metoda vzorčenja statistična, če zagotavlja:
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 teorije verjetnosti za ovrednotenje vzorčnih rezultatov, vključno z merjenjem in nadzorom nad tveganjem pri vzorčenju ter merjenjem in nadzorom nad načrtovano in doseženo natančnostjo.
Where conditions for the proportional control provided for in Article 58(1) of Regulation (EU) No 223/2014 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 58(1) Uredbe (EU) št. 223/2014, 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 za vzorec, jo revizijski organ nadomesti z ustreznim naključnim izborom.
All expenditure declared to the Commission in the sample shall be subject to audit.
Revizija zajema vse izdatke v vzorcu, prijavljene 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 osnovnih zahtevkov za plačilo ali računov, jih lahko revizijski organ revidira prek podvzorčenja z izbiro osnovnih zahtevkov za plačilo ali računov z uporabo istih parametrov vzorčenja, ki so bili uporabljeni za izbiro 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 navedenem primeru se ustrezne velikosti vzorca izračunajo v vsaki vzorčni enoti, ki jo je treba revidirati, in nikakor ne smejo znašati manj kot 30 osnovnih zahtevkov za plačilo ali računov za vsako enoto vzorčenja.
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 high-value items.
Revizijski organ lahko stratificira 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 operativnega programa enotam 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, pri čemer za določitev tehničnih parametrov vzorčenja upošteva rezultate revizij sistemov, tako da je skupna stopnja zagotovila na podlagi revizij sistemov in revizij operacij visoka.
For a system assessed as having low reliability the confidence level used for sampling operations shall not be less than 90 %.
Če se sistem oceni 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.
On the basis of the results of the audits of operations for the purpose of the audit opinion and control report referred to in Article 34(5)(a) and (b) of Regulation (EU) No 223/2014, the audit authority shall calculate a total error rate, which shall be the sum of the projected random errors and, if applicable, systemic errors and uncorrected anomalous errors, divided by the population.
Na podlagi rezultatov revizij operacij za namen revizijskega mnenja in poročila o nadzoru iz člena 34(5)(a) in (b) Uredbe (EU) št. 223/2014 revizijski organ izračuna skupno stopnjo napake, ki je vsota napovedanih naključnih napak in, če je primerno, sistemskih napak in nepopravljenih izjemnih napak, deljena s populacijo.
The audits of accounts referred to in Article 49(1) of Regulation (EU) No 223/2014 shall be carried out by the audit authority in respect of each accounting year.
Revizijski organ opravi revizije računovodskih izkazov iz člena 49(1) Uredbe (EU) št. 223/2014 za vsako obračunsko leto.
The audit of the accounts shall provide reasonable assurance on the completeness, accuracy and veracity of the amounts declared in the accounts.
Revizija računovodskih izkazov pomeni razumno zagotovilo glede popolnosti, točnosti in verodostojnosti zneskov, prijavljenih v računovodskih izkazih.