natgillin/translations-raw huggingface dataset:
Description and justification of the audit priorities and specific objectives in relation to the current accounting year and the two subsequent accounting years, together with an explanation of the linkage of the risk assessment results to the audit work planned.
okvirni časovni načrt revizijskih poslov v zvezi s tekočim obračunskim letom in dvema naslednjima obračunskima letoma za revizije sistemov (vključno z revizijami, ki se nanašajo na posebna tematska področja), kot sledi v nadaljevanju:
An indicative schedule of audit assignments in relation to the current accounting year and the two subsequent accounting years for system audits (including audits targeted to specific thematic areas), as follows:
Organi ali posebna tematska področja, ki bodo revidirana
Authorities/Bodies or specific thematic areas to be audited
Naslov OP
OP Title
Organ, pristojen za revizijo
Body responsible for auditing
Rezultat ocene tveganja
Result of risk assessment
Cilj in obseg revizije
Audit objective and scope
VIRI
RESOURCES
organizacijska shema revizijskega organa in po potrebi informacije o njegovem razmerju do katerega koli organa, ki izvaja revizije, kot je predvideno v členu 34(2) Uredbe (EU) št. 223/2014),
Organisation chart of the audit authority and information on its relationship with any audit body that carries out audits as referred to in Article 34(2) of Regulation (EU) No 223/2014, where appropriate.
navedba načrtovanih sredstev, ki bodo dodeljena, v zvezi s tekočim obračunskim letom in dvema naslednjima obračunskima letoma.
Indication of planned resources to be allocated in relation to the current accounting year and the two subsequent accounting years.
Navedite operativne programe, zajete s skupnim sistemom upravljanja in nadzora, če je za dva operativna programa pripravljena enotna revizijska strategija, kakor je predvideno v členu 34(4) Uredbe (EU) št. 223/2014.
Indicate the operational programmes covered by a common management and control system, in case a single audit strategy is prepared for two operational programmes, as foreseen in Article 34(4) of Regulation (EU) No 223/2014.
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. 54).
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).
PRILOGA III
ANNEX III
Vzorec za revizijsko mnenje
Model for the audit opinion
Evropski komisiji, Generalnemu direktoratu …
To the European Commission, Directorate-General …
Spodaj podpisani, predstavnik …[ime revizijskega organa, ki ga je določila država članica], ki je neodvisen v smislu člena 31(4) [in (5), če je relevantno] Uredbe (EU) št. 223/2014, sem revidiral računovodske izkaze z dne … [datum predložitve računovodskih izkazov Komisiji] za obračunsko leto, ki se je začelo 1. julija … [leto] in končalo 30. junija … [leto] [1] (v nadaljnjem besedilu: računovodski izkazi), ter zakonitost in pravilnost izdatkov za obračunsko leto, za katere je bil Komisiji predložen zahtevek za povračilo (in ki so bili vključeni v računovodske izkaze), delovanje sistema upravljanja in nadzora ter preveril izjavo o upravljanju za namene člena 59(5) Uredbe (EU, Euratom) št. 966/2012 Evropskega parlamenta in Sveta [2]za operativni program …[ime operativnega programa, številka CCI] (v nadaljnjem besedilu: program),
I, the undersigned, representing the …[name of the audit authority designated by Member State], independent in the sense of Article 31(4) [and (5), where applicable] of Regulation (EU) No 223/2014, have audited the accounts for the accounting year started on 1 July … [year] and ended 30 June … [year] [1] and dated … [date of the accounts submitted to the Commission] (hereafter ‘the accounts’), the legality and regularity of the expenditure for which reimbursement has been requested from the Commission in reference to the accounting year (and included in the accounts), the functioning of the management and control system, and verified the management declaration, for the purposes of Article 59(5) of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council [2]in relation to the operational programme …[name of operational programme, CCI number] (hereafter ‘the programme’),
da bi pripravil revizijsko mnenje v skladu s členom 34(5)(a) Uredbe (EU) št. 223/2014.
in order to issue an audit opinion in accordance with Article 34(5)(a) of Regulation (EU) No 223/2014.
PRISTOJNOSTI ORGANA UPRAVLJANJA IN ORGANA ZA POTRJEVANJE
RESPONSIBILITIES OF THE MANAGING AND CERTIFYING AUTHORITIES
[ime organa upravljanja], ki je določen kot organ upravljanja programa, in …[ime organa za potrjevanje], ki je v zvezi s programom določen kot organ za potrjevanje, sta pristojna za zagotavljanje pravilnega delovanja sistema upravljanja in nadzora v zvezi z nalogami, določenimi v členih 32 in 33 Uredbe (EU) št. 223/2014.
[name of the managing authority], designated as the managing authority of the programme, and the …[name of the certifying authority], designated as the certifying authority of the programme, are responsible for ensuring a proper functioning of the management and control system with regard to the functions established by the Articles 32 and 33 of Regulation (EU) No 223/2014.
Zlasti je v pristojnosti …[ime organa za potrjevanje], ki je v zvezi s programom določen kot organ za potrjevanje, da pripravi računovodske izkaze (v skladu s členom 49 Uredbe (EU) št. 223/2014) ter potrdi njihovo popolnost, točnost in verodostojnost v skladu s členom 33(b) in (c) Uredbe (EU) št. 223/2014.
In particular, it is responsibility of the …[name of the certifying authority], designated as the certifying authority of the programme, to draw up the accounts (in accordance with Article 49 of Regulation (EU) No 223/2014) and certify their completeness, accuracy and veracity, as provided for in Article 33(b) and (c) of Regulation (EU) No 223/2014.
Poleg tega je organ za potrjevanje v skladu s členom 33(c) Uredbe (EU) št. 223/2014 odgovoren za potrditev, da so izdatki iz računovodskih izkazov skladni z veljavnim pravom in da so nastali v zvezi z operacijami, izbranimi za financiranje v skladu z merili, ki se uporabljajo za program ter so v skladu z veljavnim pravom [3].
Moreover, in accordance with Article 33(c) of Regulation (EU) No 223/2014 it is the responsibility of the certifying authority to certify 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 programme and complying with applicable law [3].
PRISTOJNOSTI REVIZIJSKEGA ORGANA
RESPONSIBILITIES OF THE AUDIT AUTHORITY
Kot je določeno v členu 34(5)(a) Uredbe (EU) št. 223/2014, sem odgovoren za neodvisno mnenje o tem, ali računovodski izkazi dajejo resnično in pošteno sliko, ali so izdatki, v zvezi s katerimi je bil Komisiji predložen zahtevek za povračilo in ki so prijavljeni v računovodskih izkazih, zakoniti [4] in pravilni ter ali vzpostavljeni sistemi upravljanja in nadzora delujejo pravilno.
As established by Article 34(5)(a) of Regulation (EU) No 223/2014, my responsibility is to independently express an opinion on whether the accounts give a true and fair view, whether expenditure for which reimbursement has been requested from the Commission and which are declared in the accounts is legal [4] and regular, and whether the management and control system put in place functions properly.
Poleg tega moram v mnenje vključiti tudi izjavo, ali se z revizijo zmanjšuje zanesljivost trditev iz izjave o upravljanju [5].
My responsibility is also to include in the opinion a statement as to whether the audit work puts in doubt the assertions made in the management declaration [5].
Revizije v zvezi s programom so bile izvedene v skladu z revizijsko strategijo in ob upoštevanju mednarodno priznanih revizijskih standardov.
The audits in respect of the programme were carried out in accordance with the audit strategy and took account of internationally accepted audit standards.
V skladu s temi standardi mora revizijski organ izpolnjevati etične zahteve ter načrtovati in izvesti revizijo, da pridobi zadostna zagotovila za namene revizijskega mnenja.
These standards require that the audit authority complies with ethical requirements, plans and performs the audit work in order to obtain reasonable assurance for the purpose of the audit opinion.
Revizija vključuje izvajanje postopkov za pridobitev zadostnih ustreznih dokazov v podporo spodaj navedenemu mnenju.
An audit involves performing procedures to obtain sufficient appropriate evidence to support the opinion set out below.
Izvedeni postopki, vključno z oceno tveganja pomembne neskladnosti zaradi goljufije ali napake, so odvisni od strokovne presoje revizorja.
The procedures performed depend on the auditor's professional judgment, including assessing the risk of material non-compliance, whether due to fraud or error.
Izvedeni revizijski postopki so tisti, ki so po mojem mnenju ustrezni glede na okoliščine.
The audit procedures performed are those I believe are appropriate in the circumstances.
Menim, da so zbrani revizijski dokazi zadostna in ustrezna osnova za moje mnenje, [v primeru kakršne koli omejitve obsega:] razen tistih, ki so navedeni v oddelku 4 „Omejitev obsega“.
I believe that the audit evidence gathered is sufficient and appropriate to provide the basis for my opinion, [in case there are any scope limitation:] except those which are mentioned in section 4 ‘Scope limitation’.
Glavne ugotovitve na podlagi revizij v zvezi s programom so navedene v priloženem letnem poročilu o nadzoru v skladu s členom 34(5)(b) Uredbe (EU) št. 223/2014.
The main findings drawn from the audits in respect of the programme are reported in the attached annual control report pursuant to Article 34(5)(b) of Regulation (EU) No 223/2014.
OMEJITEV OBSEGA
SCOPE LIMITATION
Bodisi
Either
Obseg revizije ni bil omejen.
There were no limitations on the audit scope.
Obseg revizije so omejevali naslednji dejavniki:
The audit scope was limited by the following factors:
[Navedite kakršno koli omejitev obsega revizije, na primer kakršno koli pomanjkanje podporne dokumentacije, zadeve v sodnih postopkih ter v „Mnenju s pridržkom“ v nadaljevanju ocenite zneske izdatkov, zadevni prispevek Unije in učinek omejitve obsega na revizijsko mnenje.
[Indicate any limitation on the audit scope, for example any lack of supporting documentation, cases under legal proceedings, and estimate under ‘Qualified opinion’ below, the amounts of expenditure and the Union contribution affected and the impact of the scope limitation on the audit opinion.
Nadaljnje razlage v zvezi s tem se po potrebi predložijo v letnem poročilu o nadzoru.]
Further explanations in this regard shall be provided in the annual control report, as appropriate.]
MNENJE
OPINION
(Mnenje brez pridržka)
(Unqualified opinion)
Na podlagi izvedene revizije menim, da:
In my opinion, and based on the audit work performed:
računovodski izkazi dajejo resnično in pošteno sliko, kot je določeno v členu 7(5) Delegirane uredbe (EU) št. 532/2014,
the accounts give a true and fair view, as established by Article 7(5) of Delegated Regulation (EU) No 532/2014;
so izdatki v računovodskih izkazih, v zvezi s katerimi je bil Komisiji predložen zahtevek za povračilo, zakoniti in pravilni,
the expenditure in the accounts for which reimbursement has been requested from the Commission is legal and regular,
vzpostavljeni sistem upravljanja in nadzora deluje pravilno.
the management and control system put in place functions properly.
Izvedena revizija ne zmanjšuje zanesljivosti trditev iz izjave o upravljanju.
The audit work carried out does not put in doubt the assertions made in the management declaration.
(Mnenje s pridržkom)
(Qualified opinion)
so izdatki v računovodskih izkazih, v zvezi s katerimi je bil Komisiji predložen zahtevek za povračilo, zakoniti in pravilni,
the expenditure in the accounts for which reimbursement has been requested from the Commission is legal and regular;
vzpostavljeni sistem upravljanja in nadzora deluje pravilno,
the management and control system put in place functions properly,
razen glede:
except in the following aspects:
pomembnih zadevah v zvezi z računovodskimi izkazi: …
in relation to material matters related to the accounts: …
in/ali [neustrezno črtati]
and/or [delete as appropriate]
pomembnih zadevah v zvezi z zakonitostjo in pravilnostjo izdatkov v računovodskih izkazih, v zvezi s katerimi je bil Komisiji predložen zahtevek za povračilo: …
Therefore, I estimate that the impact of the qualification(s) is [limited]/[significant].
Prispevek Unije z upoštevanjem pridržka torej znaša … [znesek v EUR].
[delete as appropriate]
Izvedena revizija ne zmanjšuje zanesljivosti/zmanjšuje zanesljivost [neustrezno črtati] trditev iz izjave o upravljanju.
This impact corresponds to … [amount in EUR and %] of the total expenditure declared.
[Če izvedena revizija zmanjšuje zanesljivost trditev iz izjave o upravljanju, revizijski organ v tem oddelku razkrije vidike, na podlagi katerih je bil oblikovan tak zaključek.]
The Union contribution affected is thus … [amount in EUR].
(Odklonilno mnenje)
The audit work carried out does not put/puts [delete as appropriate] in doubt the assertions made in the management declaration.
računovodski izkazi dajejo resnično in pošteno sliko/ne dajejo resnične in poštene slike [neustrezno črtati], kot je določeno v členu 7(5) Delegirane uredbe (EU) št. 532/2014,
[Where the audit work carried out puts in doubt the assertions made in the management declaration, the Audit Authority shall disclose in this section the aspects leading to this conclusion.]
izdatki v računovodskih izkazih, v zvezi s katerimi je bil Komisiji predložen zahtevek za povračilo, so/niso [neustrezno črtati] zakoniti in pravilni,
(Adverse opinion)
vzpostavljeni sistem upravljanja in nadzora deluje/ne deluje [neustrezno črtati] pravilno.
the accounts give/do not give [delete as appropriate] a true and fair view, as established by Article 7(5) of Delegated Regulation (EU) No 532/2014;
To odklonilno mnenje temelji na:
the expenditure in the accounts for which reimbursement has been requested from the Commission is/is not [delete as appropriate] legal and regular;
pomembnih zadevah v zvezi z delovanjem sistema upravljanja in nadzora [7]: …
the management and control system put in place functions/does not function [delete as appropriate] properly.
Izvedena revizija zmanjšuje zanesljivost trditev iz izjave o upravljanju glede naslednjih vidikov: …
This adverse opinion is based on the following aspects:
[Revizijski organ lahko v skladu z mednarodno priznanimi revizijskimi standardi vključi tudi poudarke, ki pa ne vplivajo na njegovo mnenje.
in relation to material matters related to the functioning of the management and control system [7]: …
V izrednih primerih je mogoča zavrnitev priprave mnenja [8].]
The audit work carried out puts in doubt the assertions made in the management declaration for the following aspects: …
Datum
[The audit authority may also include emphasis of matter, not affecting its opinion, as established by internationally accepted auditing standards.
Podpis
[8]]
Kot je opredeljeno v členu 5(12) Uredbe (EU) št. 223/2014.
Date
V skladu s členom 5(12) Uredbe (EU) št. 223/2014.
Signature
V skladu s členom 59(5) Uredbe (EU, Euratom) št. 966/2012.
Accounting year means the period from 1 July to 30 June, except for the first accounting year, in respect of which it means the period from the start date for eligibility of expenditure until 30 June 2015.
V primeru vpliva na sistem upravljanja in nadzora se organ ali organi in vidiki, glede katerih njihovi sistemi niso izpolnjevali zahtev in/ali niso učinkovito delovali, navedejo v mnenju, razen če je ta informacija že jasno navedena v letnem poročilu o nadzoru in se odstavek z mnenjem sklicuje na specifični oddelek ali specifične oddelke tega poročila, kjer je taka informacija navedena.
The final accounting year shall be from 1 July 2023 to 30 June 2024.
Glej prejšnjo opombo.
Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1).
Ti izredni primeri so povezani z nepredvidenimi, zunanjimi dejavniki zunaj pristojnosti revizijskega organa.
As defined in Article 5(12) of Regulation (EU) No 223/2014.
PRILOGA IV
As established by Article 5(12) of Regulation (EU) No 223/2014.
Vzorec za letno poročilo o nadzoru
In line with Article 59(5) of Regulation (EU, Euratom) No 966/2012.
Navedba pristojnega revizijskega organa in drugih organov, ki so bili vključeni v pripravo poročila.
In case the management and control system is affected, the body or bodies and the aspect(s) of their systems that did not comply with requirements and/or did not operate effectively shall be indicated in the opinion, except where this information is already clearly disclosed in the annual control report and the opinion paragraph refers to the specific section(s) of this report where such information is disclosed.
Referenčno obdobje (tj. obračunsko leto [1]).
Same remark as in previous footnote.
Obdobje revizije (v katerem je potekala revizija).
These exceptional cases should be related to unforeseeable, external factors outside the remit of the audit authority.
Navedba operativnega(-ih) programa(-ov), ki ga (jih) zajema poročilo, ter zadevni organ upravljanja in organ za potrjevanje.
ANNEX IV
[Če letno poročilo o nadzoru zajema več kot en program, se podatki razčlenijo po programih, v posameznem oddelku pa se opredelijo podatki, ki so specifični za zadevni program, razen v oddelku 10.2, če se take informacije predložijo v oddelku 5.]
Model for the annual control report
Opis ukrepov za pripravo poročila in oblikovanje revizijskega mnenja.
Identification of the responsible audit authority and other bodies that have been involved in preparing the report.
POMEMBNE SPREMEMBE SISTEMOV UPRAVLJANJA IN NADZORA
Reference period (i.e. the accounting year [1]).
Opis kakršnih koli pomembnih sprememb sistemov upravljanja in nadzora v zvezi s pristojnostmi organov upravljanja in organov za potrjevanje, zlasti v zvezi s prenosom nalog na nove posredniške organe, ter potrditev skladnosti sistemov s členoma 28 in 29 Uredbe (EU) št. 223/2014 na podlagi revizije, ki jo je revizijski organ izvedel v skladu s členom 34 navedene uredbe.
Audit period (during which the audit work took place).
Podatki v zvezi s spremljanjem imenovanih organov v skladu s členom 35(5) in (6) Uredbe (EU) št. 223/2014.
Identification of the operational programme(s) covered by the report and of its/their managing and certifying authorities.
Navedejo se datumi začetka veljavnosti teh sprememb, datumi priglasitve sprememb revizijskemu organu in vpliv teh sprememb na revizijo.
[Where the annual control report covers more than one programme, the information shall be broken down by programme, identifying in each section the information that is specific for the programme, except for section 10.2 where such information shall be provided under section 5.]
SPREMEMBE REVIZIJSKE STRATEGIJE
Description of the steps taken to prepare the report and to draw up the audit opinion.
Podatki o kakršnih koli izvedenih spremembah revizijske strategije in pojasnitev razlogov.
SIGNIFICANT CHANGES IN MANAGEMENT AND CONTROL SYSTEM(S)
Navedite zlasti kakršne koli spremembe metode vzorčenja, uporabljene za revizijo operacij (glej oddelek 5 v nadaljevanju).
Details of any significant changes in the management and control systems related with managing and certifying authorities' responsibilities, in particular with respect to the delegation of functions to new intermediate bodies, and confirmation of their compliance with Articles 28 and 29 of Regulation (EU) No 223/2014 based on the audit work carried out by the audit authority under Article 34 of that Regulation.
Razlikovanje med spremembami, ki so izvedene ali predlagane v pozni fazi in ne vplivajo na delo, opravljeno v referenčnem obdobju, ter spremembami, ki so izvedene v referenčnem obdobju in vplivajo na revizijo ter rezultate.
Information relating to the monitoring of the designated bodies according to Article 35(5) and (6) of Regulation (EU) No 223/2014.
Vključijo se le spremembe glede na prejšnjo različico revizijske strategije.
The dates from which these changes apply, the dates of notification of the changes to the audit authority, as well as the impact of these changes on the audit work are to be indicated.
REVIZIJE SISTEMOV
CHANGES TO THE AUDIT STRATEGY
Podatki o organih (vključno z revizijskim organom), ki so izvedli revizije o pravilnem delovanju sistema upravljanja in nadzora za program (v skladu s členom 34(1) Uredbe (EU) št. 223/2014) (v nadaljnjem besedilu: revizije sistemov).
Details of any changes that have been made to the audit strategy, and explanation of the reasons.
Opis podlage izvedenih revizij, vključno z navedbo uporabljene revizijske strategije, zlasti metodologije ocene tveganja in rezultatov, na podlagi katerih se je pripravil revizijski načrt revizije sistemov.
In particular, indicate any change to the sampling method used for the audit of operations (see section 5 below).
V primeru posodobitve ocene tveganja se ta navede v oddelku 3, ki zadeva spremembe revizijske strategije.
Differentiation between the changes made or proposed at a late stage, which do not affect the work done during the reference period, and the changes made during the reference period, that affect the audit work and results.
V zvezi s preglednico iz oddelka 10.1 v nadaljevanju, opis glavnih ugotovitev in sklepov na podlagi revizij sistemov, vključno z revizijami, ki se nanašajo na posebna tematska področja, kakor so opredeljena v oddelku 3.2 Priloge II k tej uredbi.
Only the changes compared to the previous version of the audit strategy are included.
Navedba, ali so bile ugotovljene težave sistemskega značaja, in navedba sprejetih ukrepov, vključno s količinsko opredelitvijo nepravilnih izdatkov in morebitnimi ustreznimi finančnimi popravki, v skladu s členom 5(5) Delegirane uredbe (EU) št. 532/2014.
SYSTEM AUDITS
Informacije o upoštevanju revizijskih priporočil na podlagi revizij sistemov iz prejšnjih obračunskih let.
Details of the bodies (including the audit authority) that have carried out audits on the proper functioning of the management and control system of the programme (as provided for in Article 34(1) of Regulation (EU) No 223/2014) — hereafter ‘system audits’.
Stopnja zanesljivosti (nizka/povprečna/visoka), ugotovljena na podlagi revizij sistemov, in utemeljitev.
Description of the basis for the audits carried out, including a reference to the audit strategy applicable, more particularly to the risk assessment methodology and the results that led to establishing the audit plan for system audits.
REVIZIJE OPERACIJ
In case the risk assessment has been updated, this shall be described in section 3 above covering the changes of the audit strategy.
Navedba organov (vključno z revizijskim organom), ki so izvedli revizije operacij (v skladu s členom 34(1) Uredbe (EU) št. 223/2014 in člena 5 Delegirane uredbe (EU) št. 532/2014).
In relation to the table in section 10.1 below, description of the main findings and conclusions drawn from system audits, including the audits targeted to specific thematic areas, as defined in section 3.2 of Annex II to this Regulation.
Opis uporabljene metodologije vzorčenja in informacije v zvezi s tem, ali je metodologija v skladu z revizijsko strategijo.
Indication of whether any problems identified were considered to be of a systemic character, and of the measures taken, including a quantification of the irregular expenditure and any related financial corrections, in line with Article 5(5) of Delegated Regulation (EU) No 532/2014.
Navedba uporabljenih parametrov za statistično vzorčenje in razlaga uporabljenih temeljnih izračunov in strokovne presoje.