natgillin/translations-raw huggingface dataset:
The independence of the internal auditor, the liability of the internal auditor for action taken in the performance of his or her duties and the right for the internal auditor to bring an action before the Court of Justice of the European Union shall be determined in accordance with Article 100 of Regulation (EU, Euratom) No 966/2012.
Neodvisnost notranjega revizorja, odgovornost notranjega revizorja za sprejete ukrepe pri opravljanju njegovih nalog in pravica notranjega revizorja do začetka postopka pred Sodiščem Evropske unije se določijo v skladu s členom 100 Uredbe (EU, Euratom) št. 966/2012.
Establishment of an internal audit capability
Ustanovitev službe za notranjo revizijo
The governing board may establish with due regard to cost effectiveness and added value, an internal audit capability which shall perform its duties in compliance with the relevant international standards.
Upravni odbor lahko ob upoštevanju stroškovne učinkovitosti in dodane vrednosti ustanovi službo za notranjo revizijo, ki opravlja naloge v skladu z zadevnimi mednarodnimi standardi.
The purpose, authority and responsibility of the internal audit capability shall be provided for in the internal audit charter and shall be subject to the approval of the governing board.
Namen, pooblastila in odgovornost službe za notranjo revizijo se določijo v priročniku za notranjo revizijo in jih potrdi upravni odbor.
The annual audit plan of an internal audit capability shall be drawn up by the Head of internal audit capability taking into consideration, inter alia, the director’s assessment of risk in the PPP body.
Vodja službe za notranjo revizijo pripravi letni revizijski načrt službe za notranjo revizijo, pri čemer med drugim upošteva direktorjevo oceno tveganj v subjektu JZP.
It shall be reviewed and approved by the governing board.
Pregleda in odobri ga upravni odbor.
The internal audit capability shall report to the governing board and the director on his or her findings and recommendations.
Služba za notranjo revizijo o svojih ugotovitvah in priporočilih poroča upravnemu odboru in direktorju.
If the internal audit capability of a single PPP body is not cost-effective or is not able to meet international standards, the PPP body may decide to share an internal audit capability with other PPP bodies functioning in the same policy area.
Če služba za notranjo revizijo posameznega subjekta JZP ni stroškovno učinkovita ali ne more izpolnjevati mednarodnih standardov, se lahko subjekt JZP odloči za skupno službo za notranjo revizijo z drugimi subjekti JZP, ki so dejavni na istem področju politike.
In such cases the governing board of the concerned PPP bodies shall agree on the practical modalities of the shared internal audit capabilities.
V takem primeru se upravni odbori zadevnih subjektov JZP dogovorijo o praktičnih načinih za izvajanje skupne službe za notranjo revizijo.
The internal audit actors shall cooperate efficiently through exchanging information and audit reports and, when appropriate, establishing joint risk assessments and carrying out joint audits.
Notranji revizorji poskrbijo za učinkovito sodelovanje z izmenjavo informacij in revizijskih poročil ter po potrebi s pripravo skupnih ocen tveganj in izvedbo skupnih revizij.
The governing board and the director shall ensure the regular monitoring of the implementation of internal audit capability’s recommendation.
Upravni odbor in direktor zagotovita redno spremljanje izvajanja priporočil službe za notranjo revizijo.
REVENUE AND EXPENDITURE OPERATIONS
POSTOPKI ZA IZVRŠEVANJE PRIHODKOV IN ODHODKOV
Implementation of revenue
Izvrševanje prihodkov
Implementation of revenue shall comprise drawing up estimates of amounts receivable, establishing entitlements to be recovered and recovering undue amounts.
Izvrševanje prihodkov obsega pripravo ocen terjatev, ugotavljanje upravičenih zneskov, ki jih je treba izterjati, in izterjavo nepravilno porabljenih zneskov.
It shall also include the possibility of waiving established entitlements, where appropriate.
Sem spada po potrebi tudi odločitev, da se ugotovljene upravičenosti ne izterjajo.
If actual recovery has not taken place by the due date stipulated in the debit note, the accounting officer shall inform the authorising officer responsible and immediately launch the procedure for effecting recovery by any means offered by the law, including, where appropriate, by offsetting and, if this is not possible, by enforced recovery.
Če dejanska izterjava ne nastopi do roka plačila, določenega v opominu dolžniku, računovodja obvesti odgovornega odredbodajalca in nemudoma začne postopek za izvršitev izterjave z vsemi pravnimi sredstvi, ki so mu na voljo, vključno s pobotom, če je to primerno, in če to ni mogoče, s prisilno izterjavo.
Where the authorising officer responsible plans to waive or partially waive recovery of an established amount receivable, he or she shall ensure that the waiver is in order and is in accordance with the principles of sound financial management and proportionality.
Kadar se namerava odgovorni odredbodajalec odpovedati ali delno odpovedati izterjavi ugotovljene terjatve, zagotovi, da je odpoved pravilna ter v skladu z načeloma dobrega finančnega poslovodenja in sorazmernosti.
The waiver decision shall state that action has been taken to secure recovery and the points of law and fact on which it is based.
V odločitvi o odpovedi izterjavi se navedejo ukrepi, ki so bili izvedeni za izterjavo terjatve, ter predpisi in dejstva, s katerimi je odpoved izterjavi utemeljena.
The accounting officer shall keep a list of amounts due to be recovered.
Računovodja vodi seznam dolgovanih zneskov, ki jih je treba izterjati.
The PPP body’s entitlements shall be grouped in the list according to the date of issue of the recovery order.
Upravičenosti subjekta JZP so na seznamu razvrščene po datumih izdaje nalogov za izterjavo.
The accounting officer shall also indicate decisions to waive or partially waive recovery of established amounts.
Računovodja navede tudi odločitve o odpovedi ali delni odpovedi izterjavi ugotovljenih terjatev.
The list shall be added to the PPP body’s report on budgetary and financial management.
Seznam se priloži poročilu subjekta JZP o upravljanju proračuna in finančnem poslovodenju.
Any debt not repaid on the due date laid down in the debit note shall bear interest in accordance with Delegated Regulation (EU) No 1268/2012.
Za vsak dolg, ki na datum zapadlosti, določen v opominu, ni poplačan, se zaračunajo obresti v skladu z delegirano uredbo (EU) št. 1268/2012.
Entitlements of the PPP body in respect of third parties and entitlements of third parties in respect of the PPP body shall be subject to a limitation period of five years.
Za upravičenosti subjekta JZP do tretjih oseb in upravičenosti tretjih oseb do subjekta JZP velja zastaralni rok pet let.
Members’ contribution
Prispevki članov
The PPP body shall present to its members requests for payment of all or part of their contribution under terms and at intervals set out in the constituent instrument or agreed with them.
Subjekt JZP svojim članom predloži zahteve za plačilo njihovega celotnega ali delnega zneska pod pogoji in v časovnih presledkih, ki so določeni v ustanovnem aktu ali o katerih so se sporazumeli.
The funds paid to the PPP body by its members by way of a contribution shall bear interest for the benefit of the budget of the PPP body.
Obresti za sredstva, ki jih člani plačajo subjektu JZP v obliki prispevka, se knjižijo v dobro proračuna subjekta JZP.
Implementation of expenditure
Izvrševanje odhodkov
To implement expenditure, the authorising officer shall make budgetary commitments and legal commitments, shall validate expenditure and authorise payments and shall undertake the preliminary steps for the implementation of appropriations.
Za izvrševanje odhodkov odredbodajalec prevzema proračunske in zakonske obveznosti, potrjuje izdatke in odobrava plačila ter sprejme predhodne ukrepe za izvrševanje odobritev.
Validation of expenditure is the act whereby the authorising officer responsible confirms a financial operation.
Potrditev odhodkov je dejanje, s katerim odgovorni odredbodajalec potrdi finančno operacijo.
Authorisation of expenditure is the act by which the authorising officer responsible, having verified that the appropriations are available, instructs the accounting officer to pay the validated expenditure.
Odobritev odhodkov je dejanje, s katerim odgovorni odredbodajalec, ki je preveril, da so odobritve na voljo, da navodilo računovodji, da plača potrjeni odhodek.
In respect of any measure which may give rise to expenditure chargeable to the budget of the PPP body, the authorising officer responsible shall make a budgetary commitment before entering into a legal commitment with third parties.
Za vsak ukrep, ki lahko povzroči odhodek v breme proračuna subjekta JZP, odgovorni odredbodajalec prevzame proračunsko obveznost, preden prevzame pravno obveznost do tretjih oseb.
The annual work programme of the PPP body shall provide the authorisation by the governing board for the operational expenditure of the PPP body on the activities it covers, provided that the elements set out in this paragraph are clearly identified.
S sprejetjem letnega programa dela subjekta JZP upravni odbor potrdi vse odhodke iz poslovanja subjekta JZP za dejavnosti, ki jih ta zajema, če so merila v tem odstavku jasno opredeljena.
The annual work programme shall comprise detailed objectives and expected results including performance indicators.
Letni program dela vsebuje podrobno opredeljene cilje in pričakovane rezultate, vključno s kazalniki uspešnosti.
It shall also contain a description of the action(s) to be financed and an indication of the amount allocated to each action.
Vsebuje tudi opis ukrepov, za katere je predvideno financiranje, in navedbo zneskov, dodeljenih za posamezni ukrep.
Any substantial amendment to the annual work programme shall be adopted by the same procedure as the initial work programme, in accordance with the provisions of the constituent instrument.
Vse bistvene spremembe letnega programa dela se sprejmejo po istem postopku kot prvotni program dela in v skladu z določbami ustanovnega akta.
The governing board may delegate the power to make non-substantial amendments to the work programme to the authorising officer of the PPP body.
Upravni odbor lahko prenese pooblastila za izvedbo nebistvenih sprememb programa dela na odredbodajalca subjekta JZP.
The payment of expenditure must be carried out within the time limits specified in and in accordance Regulation (EU, Euratom) No 966/2012 and Delegated Regulation (EU) No 1268/2012.
Plačilo odhodkov se mora izvršiti v rokih, določenih v Uredbi (EU, Euratom) št. 966/2012 in delegirani uredbi (EU) št. 1268/2012, ter v skladu s tema uredbama.
IMPLEMENTATION OF THE BUDGET OF THE PPP BODY
IZVRŠEVANJE PRORAČUNA SUBJEKTA JZP
As regards procurement, Title V of Regulation (EU, Euratom) No 966/2012 and Delegated Regulation (EU) No 1268/2012 shall apply subject to paragraphs 3 to 6 of this Article.
Za javna naročila se uporablja naslov V Uredbe (EU, Euratom) št. 966/2012 in delegirane uredbe (EU) št. 1268/2012, s pridržkom odstavkov 3 do 6 tega člena.
The PPP body shall participate in the central exclusion database set up and operated by the Commission pursuant to Article 108 of the general Financial Regulation.
Subjekt JZP sodeluje pri centralni bazi podatkov o izključitvah, ki jo je vzpostavila in jo vodi Komisija v skladu s členom 108 splošne finančne uredbe.
For contracts with a value between EUR 60000 and the thresholds laid down in Article 118 of Regulation (EU, Euratom) No 966/2012 the procedure set out Delegated Regulation (EU) No 1268/2012 for contracts with a low value not exceeding EUR 60000 may be used.
Za naročila v vrednosti med 60000 EUR in mejnimi vrednostmi iz člena 118 Uredbe (EU, Euratom) št. 966/2012 se lahko uporablja postopek iz delegirane uredbe (EU) št. 1268/2012 za naročila nizke vrednosti, ki ne presega 60000 EUR.
The PPP body may be associated, at its request, as contracting authority, in the award of Commission or interinstitutional contracts and with the award of contracts of other Union or PPP bodies.
Subjekt JZP lahko na svojo zahtevo sodeluje kot naročnik pri oddaji naročil Komisije ali medinstitucionalnih naročil ter pri oddaji naročil drugih organov Unije ali subjektov JZP.
The PPP body may conclude a contract, without having recourse to a public procurement procedure, with the Commission, the interinstitutional offices, the Translation Centre for bodies of the European Union established by Council Regulation (EC) No 2965/94 [5] and other PPP bodies for the supply of goods, provision of services or performance of work that the latter provide.The PPP body may conclude a contract, without having recourse to a public procurement procedure, with its members other than the Union for the supply of goods, provision of services or performance of work that those members directly provide without having recourse to third parties.
Subjekt JZP lahko brez postopka za oddajo javnega naročila s Komisijo, medinstitucionalnimi uradi in Prevajalskim centrom za organe Evropske unije, ustanovljenim z Uredbo Sveta (ES) št. 2965/94 [5], ter drugimi subjekti JZP sklene pogodbo za oddajo naročila za dobavo blaga, opravljanje storitev ali izvedbo del, ki jih ti zagotavljajo.Subjekt JZP lahko brez postopka za oddajo javnega naročila z drugimi svojimi člani razen Unije sklene pogodbo za oddajo naročila za dobavo blaga, opravljanje storitev ali izvedbo del, ki jih ti člani zagotavljajo neposredno, tj. brez vključitve tretjih oseb.
The goods, services or work provided under the first and second subparagraph shall not be considered part of the contribution of the members to the budget of the PPP body.
Blago, storitve ali dela, zagotovljeni na podlagi prvega in drugega pododstavka, ne štejejo za del prispevka članov v proračun subjekta JZP.
The PPP body may use joint procurement procedures with contracting authorities of the host Member State to cover its administrative needs or with contracting authorities of Member States, the EuropeanFreeTradeAssociationStatesor Union candidate countries which participate in it as members.
Subjekt JZP lahko uporablja skupni postopek za oddajo javnih naročil z naročniki države članice gostiteljice za kritje svojih administrativnih potreb ali z naročniki držav članic, držav Evropskega združenja za prosto trgovino ali držav kandidatk za vstop v Unijo, ki so njegovi člani.
In such cases, Article 133 of Delegated Regulation (EU) No 1268/2012 shall apply mutatis mutandis.
V teh primerih se smiselno uporablja člen 133 delegirane uredbe (EU) št. 1268/2012.
The PPP body may use joint procurement procedures with its private members or with contracting authorities of countries participating in Union programmes which participate in it as members.
Subjekt JZP lahko uporablja skupni postopek za oddajo javnih naročil s svojimi zasebnimi člani ali z naročniki držav, ki sodelujejo v programih Unije in so njegovi člani.
In such cases, the first paragraph of Article 133 of Delegated Regulation (EU) No 1268/2012 shall apply mutatis mutandis.
V teh primerih se smiselno uporablja prvi odstavek člena 133 delegirane uredbe (EU) št. 1268/2012.
Article 287 of Delegated Regulation (EU) No 1268/2012 shall apply mutatis mutandis for the selection of experts subject to any specific procedure laid down in the basic act of the programme the implementation of which is entrusted to the PPP body.
Člen 287 delegirane uredbe (EU) št. 1268/2012 se smiselno uporablja za izbiro strokovnjakov, s pridržkom morebitnega posebnega postopka v temeljnemu aktu programa, katerega izvajanje je poverjeno subjektu JZP.
The PPP body may use the lists drawn up by the Commission or by other Union or PPP bodies.
Subjekt JZP lahko uporabi sezname, ki so jih pripravili Komisija ali drugi organi Unije ali subjekti JZP.
The PPP body may, if deemed appropriate and in duly justified cases, select any individual with the appropriate skills from outside the lists.
Subjekt JZP lahko v ustrezno utemeljenih primerih, če je to primerno, izbere katerega koli posameznika z ustreznim znanjem in veščinami, ki ni vključen na sezname.
External experts shall be selected on the basis of skills, experience and knowledge appropriate to carry out the tasks assigned to them and in accordance with the principles of non-discrimination, equal treatment and absence of conflict of interests.
Zunanji strokovnjaki se izberejo na podlagi veščin, izkušenj in znanja, potrebnih za opravljanje nalog, ki se jim poverijo, ter v skladu z načeli nediskriminacije, enakega obravnavanja in odsotnosti navzkrižja interesov.
As regards grants, Title VI of Regulation (EU, Euratom) No 966/2012 and Delegated Regulation (EU) No 1268/2012 shall apply subject to any specific provisions of the constituent instrument.
Za nepovratna sredstva se uporablja naslov VI Uredbe (EU, Euratom) št. 966/2012 in delegirane uredbe (EU) št. 1268/2012, s pridržkom morebitnih posebnih določb ustanovnega akta.
As regards prizes, Title VII of Regulation (EU, Euratom) No 966/2012 and Delegated Regulation (EU) No 1268/2012 shall apply subject to paragraph 2 of this Article.
Za nagrade se uporablja naslov VII Uredbe (EU, Euratom) št. 966/2012 in delegirane uredbe (EU) št. 1268/2012, s pridržkom odstavka 2 tega člena.
Contests for prizes with a unit value of EUR 1000000 or more may only be published if they are provided for in the draft work programme referred to in Article 14(1).
Natečaji za nagrade v vrednosti 1000000 EUR ali več na enoto se lahko objavijo samo, če so predvideni v osnutku programa dela iz člena 14(1).
In particular, the nature of the redress, the body or bodies before which it can be brought, as well as time limits for their exercise shall be indicated
Navedena je zlasti vrsta pravnega sredstva, organ ali organi, pri katerih ga je mogoče vložiti, ter roki za vložitev.
Paragraphs 1 and 2 shall be subject to any specific procedure laid down in the basic acts of the programme the implementation of which is entrusted to the PPP body.
Odstavka 1 in 2 se uporabljata s pridržkom morebitnega posebnega postopka v temeljnemu aktu programa, katerega izvajanje je poverjeno subjektu JZP.
The PPP body shall set up an accounting system providing accurate, complete and reliable information in a timely manner.
Subjekt JZP vzpostavi računovodski sistem, ki pravočasno zagotavlja točne, popolne in zanesljive informacije.
The accounting of the PPP body shall conform to the accounting rules referred to in Article 143 of Regulation (EU, Euratom) No 966/2012.
Računovodstvo subjekta JZP je skladno z računovodskimi načeli iz člena 143 Uredbe (EU, Euratom) št. 966/2012.
The accounts of the PPP body shall comprise:
Zaključni račun subjekta JZP vsebuje:
the financial statements of the PPP body;
računovodske izkaze subjekta JZP;
the reports on implementation of the budget of the PPP body (report on budgetary and financial management).
poročila o izvrševanju proračuna subjekta JZP (poročilo o upravljanju proračuna in finančnem poslovodenju).
The PPP body shall prepare a report on budgetary and financial management for the financial year.
Subjekt JZP pripravi poročilo o upravljanju proračuna in finančnem poslovodenju za tekoče proračunsko leto.
This report shall give an account, both in absolute terms and expressed as a percentage, at least, of the rate of implementation of appropriations together with summary information on the transfers of appropriations among the various budget items.
To poročilo navaja, tako v obliki absolutne vrednosti kot v obliki odstotkov, vsaj obseg izvrševanja odobritev in vsebuje povzetek o prerazporeditvi odobritev med različnimi proračunskimi postavkami.
Where the accounts of the PPP body are required to be consolidated in accordance with the accounting rules referred to in Article 143 of Regulation (EU, Euratom) No 966/2012, the PPP body shall send the report on budgetary and financial management to the European Parliament, the Council and the Court of Auditors by 31 March of the following financial year.
Kadar mora biti zaključni račun subjekta JZP konsolidiran v skladu z računovodskimi pravili iz člena 143 Uredbe (EU, Euratom) št. 966/2012, subjekt JZP pošlje poročilo o upravljanju proračuna in finančnem poslovodenju Evropskemu parlamentu, Svetu in Računskemu sodišču do 31. marca naslednjega proračunskega leta.
The financial statements shall present information, including information on accounting policies, in a manner that ensures it is relevant, reliable, comparable and understandable.
Računovodski izkazi predstavljajo informacije, tudi informacije glede računovodske usmeritve, na način, ki zagotavlja, da so ustrezne, zanesljive, primerljive in razumljive.
The financial statements shall be drawn in accordance with generally accepted accounting principles as outlined in the accounting rules according to Article 143 of Regulation (EU, Euratom) No 966/2012 or the accrual based International Public Sector Accounting Standards (hereafter ‘IPSAS’).
Pripravijo se v skladu s splošno sprejetimi računovodskimi načeli, kakor so opisana v računovodskih pravilih iz člena 143 Uredbe (EU, Euratom) št. 966/2012, ali mednarodnimi računovodskimi standardi za javni sektor (IPSAS), ki temeljijo na načelu nastanka poslovnega dogodka.
the balance sheet and the statement of financial performance, which represent all assets and liabilities, the financial situation and the economic result at 31 December of the preceding year; they shall be presented in accordance with the accounting rules referred to in Article 143 of Regulation (EU, Euratom) No 966/2012 or the accrual based IPSAS;
bilanco stanja in izkaz finančnega uspeha, ki predstavljata vsa sredstva in obveznosti ter finančni položaj in poslovni izid na dan 31. decembra predhodnega leta; predstavljena sta v skladu z računovodskimi pravili iz člena 143 Uredbe (EU, Euratom) št. 966/2012 ali IPSAS na podlagi nastanka poslovnega dogodka;
The notes to the financial statements shall supplement and comment on the information presented in the statements referred to in paragraph 1 and shall supply all the additional information prescribed by internationally accepted accounting practice where such information is relevant to the PPP body’s activities.
Pojasnila k računovodskim izkazom dopolnjujejo in pojasnjujejo informacije, predstavljene v izkazih iz odstavka 1, ter dajejo vse dodatne informacije, predpisane z mednarodno sprejeto računovodsko prakso, kadar so take informacije pomembne za dejavnosti subjekta JZP.
The structure of the budgetary implementation reports shall be the same as that of the budget itself.
Struktura predstavitve poročil o izvrševanju proračuna je enaka tisti, ki je uporabljena za sam proračun.
Provisional accounts and approval of the final accounts
Začasni zaključni računi in potrditev končnega zaključnega računa
Where the accounts of the PPP body are required to be consolidated in accordance with the accounting rules referred to in Article 143 of Regulation (EU, Euratom) No 966/2012, the accounting officer of the PPP body shall send the provisional accounts to the Court of Auditors by 15 February of the following year.
Kadar mora biti zaključni račun subjekta JZP konsolidiran v skladu z računovodskimi pravili iz člena 143 Uredbe (EU, Euratom) št. 966/2012, računovodja subjekta JZP pošlje začasni zaključni račun Računskemu sodišču do 15. februarja naslednjega proračunskega leta.
In the case referred to in the first subparagraph, the accounting officer of the PPP body shall also send by 15 February of the following year a reporting package to the accounting officer of the Commission, in a standardised format as laid down by the accounting officer of the Commission for consolidation purposes.
V primeru iz prvega pododstavka računovodja subjekta JZP do 15. februarja naslednjega leta računovodji Komisije pošlje tudi sveženj poročil v standardizirani obliki, ki jo za konsolidacijo določi računovodja Komisije.
The accounting officer shall draw up the final accounts of the PPP body.
Računovodja pripravi končni zaključni račun subjekta JZP.