natgillin/translations-raw huggingface dataset:
Arrangements for certifying the completeness, accuracy and veracity of the accounts and that the expenditure entered in the accounts complies with applicable law (Article 33(c) of Regulation (EU) No 223/2014) taking into account the results of all verifications and audits.
Če je primerno, opis postopkov organa za potrjevanje glede področja uporabe, pravil in postopkov v zvezi z učinkovitimi ureditvami, ki jih država članica [4] določi za obravnavo pritožb v zvezi s Skladom za evropsko pomoč najbolj ogroženim v smislu člena 30(3) Uredbe (EU) št. 223/2014.
Description, where applicable, of the procedures of the certifying authority in relation to the scope, rules and procedures concerning the effective arrangements set out by the Member State [4] for the examination of complaints concerning the FEAD, in the context of Article 30(3) of Regulation (EU) No 223/2014.
Izterjave
Recoveries
Opis sistema za zagotovitev takojšnje izterjave javne podpore, vključno s podporo Unije.
Description of the system for ensuring prompt recovery of public assistance, including Union assistance.
Postopki za zagotovitev ustrezne revizijske sledi na podlagi računalniškega vodenja računovodskih evidenc za vsako operacijo, vključno z izterjanimi zneski, zneski, ki jih je treba izterjati, zneski, umaknjenimi iz zahtevka za plačilo, neizterljivimi zneski in zneski, povezanimi z operacijami, ki so bile začasno ustavljene zaradi sodnih postopkov ali upravnih pritožb z odložilnim učinkom.
Procedures for ensuring an adequate audit trail by maintaining accounting records in computerised form, including amounts recovered, amounts to be recovered, amounts withdrawn from a payment application, amounts irrecoverable and amounts related to operations suspended by a legal proceeding or by an administrative appeal having suspensory effect, for each operation.
Ureditve, s katerimi se odštejejo izterjani zneski ali zneski, ki bodo umaknjeni iz izdatkov, ki bodo prijavljeni.
Arrangements for deducting amounts recovered or amounts to be withdrawn from expenditure to be declared.
INFORMACIJSKI SISTEM
INFORMATION SYSTEM
Opis informacijskih sistemov, vključno z diagramom poteka (centralni ali skupni omrežni sistem ali decentralizirani sistem s povezavami med sistemi) za:
Description of the information systems including a flowchart (central or common network system or decentralised system with links between the systems) for:
računalniško zbiranje, beleženje in shranjevanje podatkov o posamezni operaciji, ki so potrebni za spremljanje, vrednotenje, finančno upravljanje, preverjanje in revizijo, če je primerno vključno s podatki o posameznih udeležencih v operacijah in po potrebi z razčlenitvijo podatkov o kazalnikih po spolu, kot je določeno v členu 32(2)(d) Uredbe (EU) št. 223/2014 in členu 2 Delegirane uredbe (EU) št. 532/2014;
Collecting, recording and storing, in a computerised form data on each operation, including where appropriate data on individual participants and a breakdown of data on indicators by gender when required, necessary for monitoring, evaluation, financial management, verification and audit, as required by Article 32(2)(d) of Regulation (EU) No 223/2014 and by Article 2 of Delegated Regulation (EU) No 532/2014.
zagotavljanje, da se podatki iz prejšnje točke zberejo, vnesejo in shranijo v sistem ter da se v primeru operacij, podprtih v okviru OP II, podatki o kazalnikih razčlenijo po spolu, če so na voljo, kot je določeno v členu 32(2)(e) Uredbe (EU) št. 223/2014;
Ensuring that the data referred to in the previous point is collected, entered and stored in the system, and, in case of operations supported by OP II, that data on indicators is broken down by gender where available, as required by Article 32(2)(e) of Regulation (EU) No 223/2014.
zagotavljanje sistema za računalniško zapisovanje in shranjevanj e računovodskih evidenc za posamezne operacije, ki podpira vse podatke, potrebne za pripravo zahtevkov za plačilo in računovodskih izkazov, vključno z evidenco zneskov, ki jih je treba izterjati, izterjanih zneskov, neizterljivih zneskov in zneskov, ki so bili umaknjeni po preklicu celote ali dela prispevka za operacijo ali operativni program, kot je določeno v členu 33(d) in členu 49(1)(b) Uredbe (EU) št. 223/2014;
Ensuring that there is a system which records and stores, in computerised form, accounting records for each operation, and which supports all the data required for drawing up payment applications and accounts, including records of amounts to be recovered, amounts recovered, amounts irrecoverable and amounts withdrawn following cancellation of all or part of the contribution for an operation or operational programme, as set out in Article 33(d) and Article 49(1)(b) of Regulation (EU) No 223/2014;
računalniško vodenje računovodske evidence izdatkov, prijavljenih Komisiji, in ustreznega javnega prispevka, plačanega upravičencem, kot je določeno v členu 33(g) Uredbe (EU) št. 223/2014;
Maintaining accounting records in a computerised form of expenditure declared to the Commission and the corresponding public contribution paid to beneficiaries, as set out in Article 33(g) of Regulation (EU) No 223/2014.
vodenje evidence izterljivih zneskov ter zneskov, ki so bili umaknjeni po preklicu celote ali dela prispevka za določeno operacijo, kot je določeno v členu 33(h) Uredbe (EU) št. 223/2014;
Keeping an account of amounts recoverable and of amounts withdrawn following cancellation of all or part of the contribution for an operation, as set out in Article 33(h) of Regulation (EU) No 223/2014.
vodenje evidence zneskov, povezanih z operacijami, ki so bile začasno ustavljene zaradi sodnih postopkov ali upravnih pritožb z odložilnim učinkom.
Keeping records of amounts related to operations suspended by a legal proceeding or by an administrative appeal having suspensory effects.
Navedba, ali so sistemi operativni in lahko zanesljivo beležijo zgoraj navedene podatke.
Indication as to whether the systems are operational and can reliably record the data mentioned above.
Opis postopkov za preverjanje, ali je varnost sistemov IT zagotovljena.
Description of the procedures to verify that IT systems security is ensured.
Sklic na dokument ali nacionalno zakonodajo, v kateri je država članica določila zadevne učinkovite ureditve.
Reference to the document or national legislation where these effective arrangements have been set out by the Member State.
Delegirana uredba Komisije (EU) št. 532/2014 z dne 13. marca 2014 o dopolnitvi Uredbe (EU) št. 223/2014 Evropskega parlamenta in Sveta o Skladu za evropsko pomoč najbolj ogroženim (UL L 148, 20.5.2014, str.
Commission Delegated Regulation (EU) No 532/2014 of 13 March 2014 supplementing Regulation (EU) No 223/2014 of the European Parliament and of the Council on the Fund for European Aid to the Most Deprived (OJ L 148, 20.5.2014, p.
54).
54).
Uredba (EU, Euratom) št. 966/2012 Evropskega parlamenta in Sveta z dne 25. oktobra 2012 o finančnih pravilih, ki se uporabljajo za splošni proračun Unije, in razveljavitvi Uredbe Sveta (ES, Euratom) št. 1605/2002 (UL L 298, 26.10.2012, str.
Model for the report of an independent audit body under Article 35(2) of Regulation (EU) No 223/2014
Vzorec za poročilo neodvisnega revizijskega organa v skladu s členom 35(2) Uredbe (EU) št. 223/2014
Identify the objective of the report, i.e. to set out the results of the assessment of the compliance of the managing authority and the certifying authority with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex IV to Regulation (EU) No 223/2014, in order to express an opinion on their compliance with the designation criteria.
Navedite cilj poročila, tj. predstavite rezultate ocene skladnosti organa upravljanja in organa za potrjevanje z merili za imenovanje, ki se nanašajo na notranji nadzor, obvladovanje tveganj, dejavnosti upravljanja in nadzora ter spremljanje iz Priloge IV k Uredbi (EU) št. 223/2014, za podajanje mnenja o njuni skladnosti z merili za imenovanje.
Identify the scope of the report, i.e. the body(ies) covered, namely the managing authority and the certifying authority (and, where appropriate, the delegated functions of these authorities) and their compliance with the designation criteria relating to internal control environment, risk management, management and control activities and monitoring set out in Annex IV to Regulation (EU) No 223/2014, with reference to the operational programmes covered.
Navedite obseg poročila, tj. zajete organe, in sicer organ upravljanja in organ za potrjevanje (po potrebi delegirane naloge zadevnih organov), ter njuno skladnost z merili za imenovanje, ki se nanašajo na notranji nadzor, obvladovanje tveganj, dejavnosti upravljanja in nadzora ter spremljanje iz Priloge IV k Uredbi (EU) št. 223/2014, s sklicevanjem na zajete operativne programe.
Indicate the body that has prepared the report (Independent Audit Body) and specify if it is the audit authority for the operational programme(s) covered.
Navedite organ, ki je pripravil poročilo (v nadaljnjem besedilu: neodvisni revizijski organ), in ali je to revizijski organ zajetega(-ih) operativnega(-ih) programa(-ov).
Indicate how the functional independence of the Independent Audit Body from the managing and certifying authorities is ensured (see Article 35(2) of Regulation (EU) No 223/2014).
Navedite, kako je zagotovljena neodvisnost delovanja neodvisnega revizijskega organa od organa upravljanja in organa za potrjevanje (glej člen 35(2) Uredbe (EU) št. 223/2014).
Methodology and scope of the work
Metodologija in obseg dela
Indicate the period and timeframe of the audit (date when the final description of functions and procedures in place for the managing authority and, where appropriate, the certifying authority was received by the Independent Audit Body, date when the audit started and ended and resources allocated).
Navedite obdobje in časovni okvir revizije (datum, na katerega je neodvisni revizijski organ prejel dokončno različico opisa vzpostavljenih nalog in postopkov za organ upravljanja ali po potrebi organ za potrjevanje, datum začetka in zaključka revizije ter dodeljene vire).
Specify: (a) the extent of the use of audit work carried out by other bodies; and (b) the quality control performed on such audit work with respect to the adequacy of the work.
Navedite (a) obseg uporabe revizij, ki so jih opravili drugi organi, in (b) kontrolo kakovosti, opravljeno glede ustreznosti takšnih revizij.
Describe the work done for assessing, in line with Article 35(2) of Regulation (EU) No 223/2014, the fulfilment, by the managing and certifying authorities being designated by [Member State], of the criteria relating to the internal control environment, risk management, management and control activities, and monitoring set out in Annex IV to Regulation (EU) No 223/2014, covering among other elements, the following:
Opišite delo, opravljeno v zvezi z oceno v skladu s členom 35(2) Uredbe (EU) št. 223/2014, ali organ upravljanja in organ za potrjevanje, ki ju je imenovala [država članica], izpolnjujeta merila v zvezi z notranjim nadzorom, obvladovanjem tveganj, dejavnostmi upravljanja in nadzora ter spremljanjem iz Priloge IV k Uredbi (EU) št. 223/2014, pri čemer med drugim vključite naslednje elemente:
Examination of the description of functions and procedures in place for the managing authority and, where appropriate, the certifying authority, in accordance with the model defined in Annex I to this Regulation.
pregled opisa vzpostavljenih nalog in postopkov za organ upravljanja ter po potrebi organ za potrjevanje, v skladu z vzorcem iz Priloge I k tej uredbi;
Examination of other relevant documents concerning the system; indicate any review of laws, ministerial acts, circulars, internal procedure/other manuals, guidelines and/or checklists.
pregled drugih relevantnih dokumentov v zvezi s sistemom; navedite morebitne preglede zakonov, ministrskih aktov, okrožnic, priročnika za notranje postopke/drugih priročnikov, smernic in/ali kontrolnih seznamov;
Interviews with the staff in the main bodies (including intermediate bodies, if relevant).
razgovore z osebjem v glavnih organih (vključno s posredniškimi organi, če je primerno).
Include description of the method and criteria for selection, what subjects have been covered, how many interviews have taken place and who has been interviewed.
Vključite opis metode in meril za izbor, obravnavane teme, število opravljenih razgovorov in osebe, s katerimi so bili razgovori opravljeni;
Review of the description and procedures relating to the information systems, covering in particular the requirements set out in Annex IV to Regulation (EU) No 223/2014 and the verification of whether these systems are operational and have been set-up in order to ensure: (i) an adequate audit trail; (ii) protection of personal data; (iii) integrity, availability and authenticity of data; and (iv) reliable, accurate and complete information on the implementation of the operational programme (in line with Article 32(2)(a) of Regulation (EU) No 223/2014), data on each operation necessary for monitoring, evaluation, financial management, verification and audit (in line with Article 32(2)(d) and (e) of Regulation (EU) No 223/2014) and data required for drawing up payment applications and accounts (as required by Article 33(d), (g) and (h) of Regulation (EU) No 223/2014).
pregled opisa in postopkov v zvezi z informacijskimi sistemi, ki zajema zlasti zahteve iz Priloge IV k Uredbi (EU) št. 223/2014, in preverjanje, ali so zadevni sistemi operativni in so bili zasnovani za zagotavljanje: (i) ustrezne revizijske sledi; (ii) varstva osebnih podatkov; (iii) celovitosti, razpoložljivosti in verodostojnosti podatkov; (iv) zanesljivih, točnih in popolnih informacij o izvajanju operativnega programa (v skladu s členom 32(2)(a) Uredbe (EU) št. 223/2014), podatkov o posamezni operaciji, potrebnih za spremljanje, vrednotenje, finančno upravljanje, preverjanje in revizijo (v skladu s členom 32(2)(d) in (e) Uredbe (EU) št. 223/2014), ter podatkov, potrebnih za pripravo zahtevkov za plačilo in računovodskih izkazov (v skladu s členom 33(d), (g) in (h) Uredbe (EU) št. 223/2014);
Where functions have been delegated by the managing authority or the certifying authority to other bodies, describe the audit work done to verify that the managing and/or certifying authority have assessed the capacities of these bodies to carry out delegated tasks, that they have sufficient supervisory procedures in place over these intermediate bodies and any other relevant audit work.
če je organ upravljanja ali organ za potrjevanje naloge prenesel na druge organe, opis revizijskih dejavnosti za zagotovitev, da je (sta) organ upravljanja in/ali organ za potrjevanje ocenil(-a) zmoglji vost zadevnih organov, da opravijo prenesene naloge, ter da ima(-ta) vzpostavljene ustrezne postopke za nadzorovanje posredniških organov in morebitnih drugih revizijskih dejavnosti.
Indicate if any contradictory procedures have taken place prior to issuing this report and indicate the relevant authorities/bodies.
Navedite, ali so pred objavo tega poročila potekali kontradiktorni postopki, in navedite ustrezne organe/telesa.
Confirm that the work has been carried out taking account of internationally accepted audit standards.
Potrdite, da je delo potekalo v skladu z mednarodno priznanimi revizijskimi standardi.
Identify if there were any limitation of scope [1], in particular the ones with affecting the opinion of the independent audit body.
Navedite morebitne omejitve obsega revizije [1], zlasti takšne, ki vplivajo na mnenje neodvisnega revizijskega organa.
Results of assessment for each authority/system
Rezultati ocene posameznega organa/sistema
For each authority/system complete the table:
Izpolnite preglednico za vsak organ/sistem:
CCI or system (group of CCIs)
Št.
Concerned Authority (Managing or Certifying authority)
CCI ali sistem (skupina CCI)
Completeness and accuracy of description (Y/N)
Zadevni organ (organ upravljanja ali organ za potrjevanje)
Conclusion (unqualified, qualified, adverse)
Popolnost in točnost opisa (da/ne)
Designation criteria affected
Ugotovitev (brez pridržka, s pridržkom, odklonilna)
Section of description of functions and procedures affected
Zadevna merila za imenovanje
Shortcomings
Oddelek z opisom zadevnih nalog in postopkov
Recommendations/Corrective measures
Pomanjkljivosti
Timeframe agreed with concerned authority for implementation of corrective measures
Priporočila/korektivni ukrepi
Managing authority
Časovni okvir za izvajanje korektivnih ukrepov, dogovorjen z zadevnim organom
Certifying authority
Organ upravljanja
System y
Organ za potrjevanje
Provide results of the assessment on areas not fully covered in the table above, including but not limited to:
Sistem y
The procedures in place for drawing up the accounts referred to in Article 59(5)(a) of Regulation (EU, Euratom) No 966/2012 (Article 33(b) of Regulation (EU) No 223/2014);
Predložite rezultate ocene področij, ki niso v celoti zajeta v zgornji preglednici, vključno vsaj s:
The arrangements for certifying the completeness, accuracy and veracity of the accounts and that the expenditure entered in the accounts complies with applicable law and has been incurred in respect of operations selected for funding in accordance with the criteria applicable to the operational programme and complying with applicable law (Article 33(c) of Regulation (EU) No 223/2014);
postopki, vzpostavljenimi za pripravo računovodskih izkazov iz člena 59(5)(a) Uredbe (EU, Euratom) št. 966/2012 (člen 33(b) Uredbe (EU) št. 223/2014);
The procedures in place for ensuring effective and proportionate anti-fraud measures taking account of the risks identified (Article 32(4)(c) of Regulation (EU) No 223/2014);
ureditvami za potrditev popolnosti, točnosti in verodostojnosti računovodskih izkazov ter da so izdatki iz izkazov skladni z veljavnim pravom in da so nastali v zvezi z operacijami, izbranimi za financiranje v skladu z merili, ki se uporabljajo za operativni program, ter skladnimi z veljavnim pravom (člen 33(c) Uredbe (EU) št. 223/2014);
The framework to ensure that an appropriate risk management exercise is conducted when necessary, and in particular in the event of major modifications to the management and control system (Annex IV, point 2, to Regulation (EU) No 223/2014);
postopki, vzpostavljenimi za uvedbo učinkovitih in sorazmernih ukrepov proti goljufijam ob upoštevanju ugotovljenih tveganj (člen 32(4)(c) Uredbe (EU) št. 223/2014);
The arrangements for drawing up the management declaration and annual summary of final audits and controls and weaknesses identified (Article 32(4)(e) of Regulation (EU) No 223/2014);
okvirom za izvajanje ustreznega postopka obvladovanja tveganja, kadar je to potrebno, zlasti pa v primeru večjih sprememb sistema upravljanja in nadzora (točka 2 Priloge IV k Uredbi (EU) št. 223/2014);
The arrangements for collecting, recording and storing, in computerised form, data on each operation necessary for monitoring, evaluation, financial management, verification and audit, including data on indicators and outputs (Article 32(2)(d) and (e) of Regulation (EU) No 223/2014);
ureditvami za pripravo izjave o upravljanju ter letnega povzetka končnih revizijskih poročil in izvedenih kontrol, vključno z ugotovljenimi pomanjkljivostmi (člen 32(4)(e) Uredbe (EU) št. 223/2014);
The framework for ensuring, in the event of delegation of tasks to intermediate bodies, the definition of their respective responsibilities and obligations, the verification of their capacities to carry out delegated tasks and the existence of reporting procedures (Annex IV, point 1(ii), to Regulation (EU) No 223/2014).
ureditvami za računalniško zbiranje, beleženje in shranjevanje podatkov o posamezni operaciji, ki so potrebni za spremljanje, vrednotenje, finančno upravljanje, preverjanje in revizijo, vključno s podatki o kazalnikih in učinkih (člen 32(2)(d) in (e) Uredbe (EU) št. 223/2014);
Limitation of scope: a limitation on the scope of the auditor's work may sometimes be imposed by the entity (for example, when the terms of the engagement specify that the auditor will not carry out an audit procedure that the auditor believes is necessary).
v primeru prenosa nalog na posredniške organe, okvirom za zagotovitev opredelitve pristojnosti in obveznosti vsakega posameznega organa, preverjanja njegovih zmogljivosti za opravljanje prenesenih nalog in obstoja postopkov poročanja (točka 1(ii) Priloge IV k Uredbi (EU) št. 223/2014).
A scope limitation may be imposed by circumstances.
Omejitev obsega revizije: omejitev obsega revizorjevega dela lahko včasih določi subjekt (če je na primer v pogodbi z revizorjem določeno, da ne bo izvedel revizijskega postopka, za katerega meni, da je potreben).
It may also arise when, in the opinion of the auditor, the entity's accounting records are inadequate or when the auditor is unable to carry out an audit procedure believed desirable.
Omejitev obsega revizije včasih nalagajo okoliščine.
ANNEX III
Lahko nastane tudi, ko po mnenju revizorja računovodske evidence subjekta niso ustrezne ali ko revizor ne more opraviti želenega revizijskega postopka.
Model for the opinion of an independent audit body on the compliance of the managing authority and the certifying authority with the designation criteria set out in Annex IV to Regulation (EU) No 223/2014
PRILOGA III
To (Member State authority/body)
Vzorec za mnenje neodvisnega revizijskega organa o skladnosti organa upravljanja in organa za potrjevanje z merili za imenovanje iz Priloge IV k Uredbi (EU) št. 223/2014
INTRODUCTION
Za (organ/telo države članice)
I, the undersigned, representing [name of the independent audit body under Article 31(2) of Regulation (EU) No 223/2014] as the body functionally independent from the managing and certifying authorities, responsible for drawing up a report and opinion setting out the results of an assessment of the compliance of the managing authority and the certifying authority with the designation criteria set out in Annex IV to Regulation (EU) No 223/2014 for [name of operational programme(s), CCI code(s)] (hereinafter ‘the programme(s)’), have carried out an examination in accordance with Article 31(2) of that Regulation.
UVOD
SCOPE OF THE EXAMINATION
Spodaj podpisani, predstavnik [ime neodvisnega revizijskega organa iz člena 31(2) Uredbe (EU) št. 223/2014], ki kot organ deluje neodvisno od organa upravljanja in organa za potrjevanje ter je odgovoren za pripravo poročila in mnenja, v katerih so navedeni rezultati ocene skladnosti organa upravljanja in organa za potrjevanje z merili za imenovanje iz Priloge IV k Uredbi (EU) št. 223/2014 za [ime operativnega(-ih) programa(-ov), številka(-e) CCI] (v nadaljnjem besedilu: program(-i)), sem opravil pregled v skladu s členom 31(2) navedene uredbe.
The examination covered the managing authority, the certifying authority and (where appropriate) the delegated functions of these authorities, as described in section 1 of the attached report [Annex II to this Regulation]
OBSEG PREGLEDA
The extent and scope of the examination is detailed in section 2 of the attached report.
Pregled je zajemal organ upravljanja, organ za potrjevanje in (kjer je primerno) prenesene naloge teh organov, kakor je opisano v oddelku 1 priloženega poročila [Priloga II k tej uredbi].
Among other aspects described in this report, the examination was based on the description of the functions and procedures in place for the managing authority and, where appropriate, the certifying authority, drawn-up by and under the responsibility of [name of body or bodies responsible for the description] and received on [dd/mm/yyyy] from [name of body or bodies submitting the description].
Raven in obseg pregleda sta po drobno opisana v oddelku 2 priloženega poročila.
OPINION
Pregled je med drugim temeljil na opisu vzpostavljenih nalog in postopkov za organ upravljanja in, kjer je primerno, organ za potrjevanje, ki ga je (so ga) pripravil(-i) in za katerega je (so) odgovoren(-ni) [ime organa ali organov, odgovornega(-ih) za opis] in ki sem ga prejel dne [dd. mm. llll] od [ime organa ali organov, ki je (so) predložil(-i) opis].
(Unqualified opinion)
MNENJE