natgillin/translations-raw huggingface dataset:
For the purpose of controls, a series of similar individual transactions relating to routine expenditure on salaries, pensions, reimbursement of mission expenses and medical expenses may be considered by the authorising officer to constitute a single operation.
Za namen kontrol lahko odredbodajalec obravnava vrsto podobnih posameznih transakcij, ki se nanašajo na rutinske odhodke v zvezi s plačami, pokojninami, povračili stroškov službenih potovanj ter zdravstvenih stroškov, kot eno operacijo.
Ex post controls
Naknadne kontrole
The authorising officer may put in place ex post controls to verify operations already approved following ex ante controls.
Odredbodajalec lahko vzpostavi naknadne kontrole za preverjanje dejavnosti, ki so po predhodnih kontrolah že bile odobrene.
The ex post controls shall verify that operations financed by the budget of the Union body are correctly implemented and in particular that the criteria referred to in Article 45(4) are complied with.
S temi naknadnimi kontrolami se preveri, da se dejavnosti, ki se financirajo iz proračuna organa Unije, pravilno izvajajo in zlasti da se upoštevajo merila iz člena 45(4).
The outcomes of ex post controls shall be reviewed by the authorising officer at least annually to identify any potential systemic issues.
Odredbodajalec vsaj enkrat letno pregleda rezultate naknadnih kontrol, da lahko ugotovi morebitne sistemske težave.
The authorising officer shall take measures to address those issues.
Odredbodajalec sprejme ukrepe za rešitev teh težav.
The risk analysis referred to in paragraph 1 shall be reviewed in the light of the results of controls and other relevant information.
Analiza tveganja iz odstavka 1 se pregleda ob upoštevanju rezultatov kontrol in drugih ustreznih informacij.
In case of multiannual programmes, the authorising officer shall establish a multiannual control strategy, specifying the nature and extent of controls over the period and the manner how the results are to be measured year-on-year for the annual assurance process.
V primeru večletnih programov odredbodajalec oblikuje večletno strategijo kontrole, ki opredeljuje naravo in obseg kontrol v nekem obdobju ter način, kako se rezultati merijo glede na prejšnje leto za letno dajanje zagotovil.
Where the authorising officer implements financial audits of beneficiaries as ex-post controls, the related audit rules shall be clear, consistent and transparent, and shall respect the rights of both the Union body and the auditees.
Kadar odredbodajalec izvaja naknadne finančne revizije upravičencev kot naknadne kontrole, so povezana revizijska pravila jasna, dosledna in pregledna, ter spoštujejo pravice organa Unije in revidirancev.
Staff responsible for controlling the management of financial operations referred to in paragraph 3 shall have the necessary professional skills.
Zaposleni, pristojni za kontrolo upravljanja finančnih dejavnosti iz odstavka 3, so primerno strokovno usposobljeni.
They shall respect a specific code of professional standards adopted by the Union body and based on standards laid down by the Commission for its own departments.
Upoštevati morajo poseben kodeks o strokovnem ravnanju, ki ga sprejme organ Unije in temelji na standardih, ki jih določi Komisija za svoje lastne službe.
Consolidated Annual Activity Report
Konsolidirano letno poročilo o dejavnostih
The authorising officer shall report to the management board on the performance of his duties in a form of a consolidated annual activity report containing:
Odredbodajalec poroča upravnemu odboru o izvajanju svojih nalog v obliki konsolidiranega letnega poročila o dejavnostih, ki vsebuje:
the implementation of the body’s annual work programme, budget and staff resources referred to in Article 38,
izvajanju letnega delovnega programa organa, izvrševanju proračuna in kadrovskega načrta iz člena 38,
management and internal control systems including the summary of number and type of internal audits carried out by the internal auditor, the internal audit capabilities, the recommendations made and the action taken on these recommendations and on the recommendations of previous years, as referred to in Articles 82 and 83,
upravljavskih sistemih in sistemih notranje kontrole, vključno s povzetkom števila in vrste notranjih revizij, ki jih opravi notranji revizor, ter zmogljivostmi notranje revizije, priporočili in ukrepi, sprejetimi na podlagi teh priporočil in na podlagi priporočil iz prejšnjih let iz členov 82 in 83,
any observations of the Court of Auditors and the actions taken on these observations,
vseh pripombah Računskega sodišča in ukrepih, sprejetih na podlagi teh opažanj,
the accounts and the report on budgetary and financial management without prejudice to Articles 92, 96 and 97;
računovodskih izkazih in poročilu o upravljanju proračuna in finančnem poslovodenju brez poseganja v člene 92, 96 in 97;
a declaration of the authorising officer stating whether he has a reasonable assurance that unless otherwise specified in any reservations related to defined areas of revenue and expenditure:
izjavo odredbodajalca, v kateri navede ali ima razumno zagotovilo, da, razen če ni drugače določeno v pridržkih v zvezi z opredeljenimi področji prihodkov in odhodkov:
the information contained in the report presents a true and fair view,
informacije v poročilu predstavljajo resnično in pošteno sliko dejanskega stanja,
the resources assigned to the activities described in the report have been used for their intended purpose and in accordance with the principle of sound financial management,
so bila sredstva, namenjena za dejavnosti, opisane v poročilu, porabljena za nameravani namen in v skladu z načelom dobrega finančnega poslovodenja,
The consolidated annual activity report shall indicate the results of the operations by reference to the objectives set, the risks associated with the operations, the use made of the resources provided and the efficiency and effectiveness of the internal control systems, including an overall assessment of the costs and benefits of controls.
Konsolidirano letno poročilo o dejavnostih opisuje rezultate poslovanja glede na zastavljene cilje, tveganja, povezana s poslovanjem, uporabo zagotovljenih sredstev ter učinkovitost in uspešnost sistemov notranje kontrole, vključno s splošno oceno stroškovne učinkovitosti kontrol.
The consolidated annual report shall be submitted to the management board for the assessment.
Konsolidirano letno poročilo se predloži v presojo upravnemu odboru.
No later than 1 July each year the consolidated annual activity report together with its assessment shall be sent by the management board to the Court of Auditors, to the Commission, to the European Parliament and the Council.
Upravni odbor vsako leto najpozneje do 1. julija konsolidirano letno poročilo o dejavnostih skupaj s svojo oceno pošlje Računskemu sodišču, Komisiji, Evropskemu parlamentu in Svetu.
Additional reporting requirements may be provided in the constituent act in duly justified cases, in particular when it is required by the nature of the field in which the body operates.
Dodatne zahteve po poročanju se lahko določi v aktu o ustanovitvi v ustrezno utemeljenih primerih, zlasti kadar je to potrebno zaradi področja, na katerem organ deluje.
Protection of Union’s financial interests
Zaščita finančnih interesov Unije
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 ta zaposleni upoštevati, v pisni obliki obvesti direktorja, ki mu pisno tudi 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 54(5) and the management board in writing.
Če direktor ne ukrepa ali potrdi prvotno odločitev oziroma navodila, zaposleni pa oceni, da ta potrditev ni ustrezen odgovor na njegove pomisleke, zaposleni pisno obvesti zadevno komisijo iz člena 54(5) in upravni odbor.
Contracts with external auditors carrying out audits of the financial management of the Union 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 Union.
Pogodbe z zunanjimi revizorji, ki opravljajo revizije finančnega poslovodenja organa Unije, določajo, da mora zunanji revizor odredbodajalca obvestiti o sumu nezakonitega ravnanja, goljufije ali korupcije, ki bi lahko škodovali interesom Unije.
Delegation of budget implementation
Prenos pooblastil za izvrševanje proračuna
Where powers of budget implementation are delegated or subdelegated in accordance with Article 40, Article 44(1), (2) and (3) shall apply mutatis mutandis to the authorising officers by delegation or subdelegation.
Kadar se pooblastila za izvrševanje proračuna prenesejo ali nadalje prenesejo v skladu s členom 40, se za odredbodajalca na podlagi prenosa pooblastil ali nadaljnjega prenosa pooblastil smiselno uporablja člen 44(1), (2) in (3).
The management board shall appoint an accounting officer, covered by the Staff Regulations, who shall be totally independent in the performance of his or her duties.
Upravni odbor imenuje računovodjo, za katerega veljajo kadrovski predpisi, ki je v celoti neodvisen pri opravljanju svojih nalog.
The accounting officer shall be responsible in the Union body for:
Računovodja je v organu Unije odgovoren za:
preparing and presenting the accounts in accordance with Title IX;
pripravo in predstavitev računovodskih izkazov v skladu z naslovom IX;
keeping the accounts in accordance with Title IX;
vodenje poslovnih knjig v skladu z naslovom IX;
implementing, in accordance with Title IX, the accounting rules and the chart of accounts in accordance with the provisions adopted by the Commission’s accounting officer;
izvajanje, v skladu z naslovom IX, računovodskih pravil ter kontnega okvira v skladu z določbami, ki jih sprejme računovodja Komisije;
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 in po potrebi potrjevanje sistemov, ki jih odredi 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 Union bodies may appoint the same accounting officer.
Dva ali več organa Unije lahko za računovodjo imenujeta isto osebo.
Union bodies may also agree with the Commission that the accounting officer of the Commission shall also act as accounting officer of the Union body.
Organi Unije se lahko prav tako strinjajo s Komisijo, da računovodja Komisije deluje tudi kot računovodja organa Unije.
Union bodies may also entrust the accounting officer of the Commission with part of the tasks of an accounting officer of the Union body, taking into account the cost-benefit analysis referred to in Article 29.
Organi Unije lahko tudi pooblastijo računovodjo Komisije za izvajanje dela nalog računovodje organa Unije ob upoštevanju analize stroškov in koristi iz člena 29.
In the case referred to in this subparagraph, they shall make necessary arrangements in order to avoid any conflict of interests.
V primeru iz tega pododstavka 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 Union body’s financial situation and of budgetary implementation.
Računovodja od odredbodajalca pridobi vse potrebne informacije za pripravo zaključnega računa, ki dajejo resnično sliko finančnega stanja organa Unije in izvrševanja proračuna.
The authorising officer shall guarantee the reliability of that information.
Odredbodajalec jamči za zanesljivost teh informacij.
Before the adoption of the accounts by the director, the accounting officer shall sign them off, thereby certifying that the accounting officer has reasonable assurance that the accounts present a true and fair view of the financial situation of the Union body.
Preden direktor sprejme zaključni račun, ga računovodja potrdi, s čimer potrdi tudi, da ima računovodja razumno zagotovilo, da zaključni račun predstavlja resničen in pošten odraz finančnega stanja organa Unije.
For the purposes 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 143 of Regulation (EU, Euratom) No 966/2012, and that all revenue and expenditure is entered in the accounts.
Za namene prvega pododstavka računovodja preveri, da je bil zaključni račun pripravljen v skladu z računovodskimi pravili iz člena 143 Uredbe (EU, Euratom) št. 966/2012 ter da so v zaključnem računu upoštevani vsi prihodki in odhodki.
The authorising officer shall forward any information that the accounting officer needs in order to fulfil his or her duties.
Odredbodajalec posreduje vse informacije, ki jih računovodja potrebuje, da lahko opravi svoje naloge.
Subject to paragraph 7 of this Article and Article 51, only the accounting officer shall be empowered to manage cash and cash equivalents.
S pridržkom odstavka 7 tega člena in člena 51 je le računovodja pooblaščen za upravljanje denarnih sredstev in njihovih ustreznikov.
The accounting officer may, in the performance of his or her duties, delegate certain tasks to subordinate staff subject to the Staff Regulations, where this is indispensable for the performance of his or her duties.
Računovodja lahko, kadar je to nujno za izvajanje njegovih nalog, pri opravljanju le-teh nekatere prenese na podrejeno osebje, za katero veljajo kadrovski predpisi.
The instrument of delegation shall lay down the tasks entrusted to the delegatees and their rights and obligations.
Akt o prenosu pooblastil določa naloge, zaupane podrejenim, ter njihove pravice in obveznosti.
Where it proves indispensable for the payment of small sums and for the collection of other revenue referred to in Article 6, imprest accounts may be set up.
Če se izkaže za nujno se lahko za plačila majhnih zneskov in za pobiranje drugih prihodkov iz člena 6 vzpostavijo računi izločenih sredstev.
Imprest accounts shall be endowed by the accounting officer and shall be placed under the responsibility of imprest administrators designated by him or her.
Sredstva na računu izločenih sredstev zagotavlja računovodja, zanje pa so odgovorni skrbniki računov izločenih sredstev, ki jih imenuje računovodja.
The maximum amount of each item of expenditure or revenue that can be paid by the imprest administrator to third parties shall not exceed EUR 60000 and shall be specified by each Union body for each item of expenditure or revenue.
Najvišji znesek za vsako postavko odhodkov ali prihodkov, ki ga lahko plača skrbnik računa izločenih sredstev tretjim osebam, ne sme presegati 60000 EUR, določiti pa ga mora vsak organ Unije za vsako postavko odhodkov ali prihodkov.
Payments from imprest accounts may be made by bank credit transfer, including the direct debit system referred to in Article 74(1), cheque or other means of payment, in accordance with the instructions laid down by the accounting officer.
Plačila z računa izločenih sredstev se lahko izvršujejo z bančnimi nakazili, vključno s sistemom trajnika iz člena 74(1), čeki ali drugimi plačilnimi sredstvi, v skladu z navodili, ki jih določi računovodja.
Authorising officers by delegation and subdelegation may at any time have their delegation or subdelegation withdrawn temporarily or definitively by the authority which appointed them.
Odredbodajalcem na podlagi prenosa pooblastil ali nadaljnjega prenosa pooblastil lahko organ, ki jih je imenoval, kadar koli dokončno ali začasno prekliče prenos ali nadaljnji prenos pooblastil.
The authorising officer may at any time withdraw his or her agreement to a specific subdelegation.
Odredbodajalec lahko kadar koli umakne svoje soglasje za določen nadaljnji prenos pooblastil.
The accounting officer or imprest administrator, or both, may at any time be suspended temporarily or definitively from their duties by the management board.
Računovodjo ali skrbnika računov izločenih sredstev ali oba lahko kadar koli začasno ali dokončno odstavi upravni odbor.
In such a case, the management board shall appoint an interim accounting officer.
V takem primeru upravni odbor imenuje začasnega računovodjo.
Paragraphs 1 and 2 shall be without prejudice to any disciplinary action taken in respect of the financial actors referred to in those paragraphs.
Odstavka 1 in 2 ne posegata v noben disciplinski ukrep zoper finančne udeležence iz navedenih odstavkov.
Liability of the financial actors for illegal activity, fraud or corruption
Odgovornost finančnih udeležencev za nezakonito ravnanje, goljufijo ali korupcijo
Articles 52 to 56 are without prejudice to any liability under criminal-law which the financial actors referred to in Article 52 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 52 do 56 ne posegajo v kazensko odgovornost, ki jo imajo lahko finančni udeleženci iz člena 52 v skladu z nacionalnim pravom, ki se uporablja, in veljavnih določbah glede zaščite finančnih interesov Unije ter glede boja proti korupciji, v kateri sodelujejo uradniki Unije ali uradniki držav članic.
Without prejudice to Articles 54, 55 and 56 each authorising officer, accounting officer or imprest administrator shall be liable to disciplinary action and payment of compensation as laid down in the Staff Regulations.
Brez poseganja v člene 54, 55 in 56 je vsak odredbodajalec, računovodja ali skrbnik računa izločenih sredstev 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 Union, the matter shall be submitted to the authorities and bodies designated by the applicable legislation, in particular to European Anti-Fraud Office.
V primeru nezakonitega ravnanja, goljufije ali korupcije, ki lahko škoduje interesom Unije, se zadeva predloži organom in telesom, imenovanim na podlagi zakonodaje, ki se uporablja, zlasti Evropskemu uradu za boj proti goljufijam.
The authorising officer shall be liable for payment of compensation as laid down in the Staff Regulations.
Odredbodajalec je odškodninsko odgovoren v skladu s kadrovskimi predpisi.
The obligation to pay compensation shall apply in particular if the authorising officer, whether intentionally or through gross negligence on his or her part:
Obveznost plačila odškodnine se uporablja zlasti, če odredbodajalec bodisi namerno ali iz hude malomarnosti:
determines entitlements to be recovered or issues recovery orders, commits expenditure or signs a payment order without complying with this Regulation and, where appropriate, with the rules implementing the Union body’s Financial Regulation;
pri določanju, katere upravičene zneske je treba izterjati, izdajanju nalogov za izterjavo, prevzemanju obveznosti za odhodke ali podpisovanju nalogov za plačilo ne ravna v skladu s to uredbo in, če je primerno, s pravili za izvajanje finančne uredbe organa Unije;
omits to draw up a document establishing an amount receivable, neglects to issue a recovery order or is late in issuing it or is late in issuing a payment order, thereby rendering the Union body liable to civil action by third parties.
ne pripravi dokumenta o ugotovitvi terjatve, ne izda naloga za izterjavo ali ga izda prepozno ali prepozno izda nalog za plačilo, zaradi česar lahko tretje osebe vložijo civilno tožbo zoper organ Unije.
In the event of delegation, the authorising officer shall continue to be responsible for the efficiency and effectiveness of the internal management and control systems put in place and for the choice of the authorising officer by delegation.
V primeru prenosa pooblastil odredbodajalec ostane odgovoren za učinkovitost in uspešnost notranjih upravljavskih in kontrolnih sistemov ter za izbiro odredbodajalca na podlagi prenosa pooblastil.
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 Union body as it does in respect of Commission departments, unless the management board or, where the constituent act allows it, the executive 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 ustanovi Komisija ali v kateri Komisija sodeluje v skladu s členom 73(6) Uredbe (EU, Euratom) št. 966/2012, ima enaka pooblastila glede organa Unije kot v zvezi z oddelki Komisije, razen če se upravni odbor ali, če to dopušča akt o ustanovitvi, izvršilni odbor odloči, da ustanovi funkcionalno neodvisno komisijo ali da sodeluje v skupni komisiji, ki jo ustanovi več organov.
For cases submitted by Union bodies, the specialised financial irregularities panel set up by the Commission or in which the Commission participates shall include one staff member of a Union body.
Za zadeve, ki jih predložijo organi Unije, posebna komisija za finančne nepravilnosti, ki jo ustanovi Komisija ali v kateri sodeluje Komisija, vključuje enega člana osebja iz organa Unije.
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 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 opinion implicates the director, the panel shall send it to the management board and 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 annual activity report and indicate the follow-up measures taken.
Direktor se v svojem letnem poročilu o dejavnostih v anonimni obliki sklicuje na mnenja komisije in navede ukrepe, sprejete na tej podlagi.
Any member of staff may be required to compensate, in whole or in part, any damage suffered by the Union body as a result of serious misconduct on his or her part in the course of or in connection with the performance of his or her duties.
Od vsakega člana osebja se lahko zahteva, da v celoti ali delno povrne vso škodo, ki jo je utrpel organ Unije zaradi resnega kršenja delovnih obveznosti med opravljanjem ali v zvezi z opravljanjem njegovih nalog.
The appointing authority shall take a reasoned decision, after completing the formalities laid down by the Staff Regulations with regard to disciplinary matters.
Ko so končane formalnosti, ki so za disciplinske zadeve določene v kadrovskih predpisih, pristojni organ za imenovanja sprejme utemeljeno odločitev.
An accounting officer shall be liable to disciplinary action and payment of compensation, as laid down in, and in accordance with the procedures in the Staff Regulations.
Računovodja je disciplinsko in odškodninsko odgovoren, kakor je določeno v kadrovskih predpisih in v skladu s postopki, določenimi v njih.