natgillin/translations-raw huggingface dataset:
The Audit Authority shall document, in the annual control report referred to in Article 14(8), its professional judgment used to establish the statistical or non-statistical sampling method and the applicable sampling parameters.
Revizijski organ v letnem poročilu o nadzoru iz člena 14(8) dokumentira svojo strokovno presojo, uporabljeno za določitev metode statističnega ali nestatističnega vzorčenja in veljavnih parametrov vzorčenja.
The Audit Authority shall keep records of the sampling methodology applied covering the planning, selection, testing and evaluation stages, in order to demonstrate that the selected sampling method is suitable.
Revizijski organ vodi evidenco o uporabljeni metodologiji vzorčenja, ki zajema faze načrtovanja, izbora, preskušanja in vrednotenja, da dokaže primernost izbrane metode vzorčenja.
When statistical sampling methods cannot be used, a non-statistical sampling method may be used on the professional judgment of the Audit Authority.
Kadar ni mogoče uporabiti metode statističnega vzorčenja, se lahko po strokovni presoji revizijskega organa uporabi metoda nestatističnega vzorčenja.
Any non-statistical sampling method shall provide for a random selection of the sample items and cover a minimum of 10 % of the value of the financial data included in the “draft accounts”.
Vsaka metoda nestatističnega vzorčenja določa naključni izbor vzorčnih enot in zajema vsaj 10 % vrednosti finančnih podatkov, vključenih v ‚osnutek računovodskih izkazov‘.
The sampling method chosen and the sample size shall allow the Audit Authority to draw conclusions on the total population from which the sample was drawn.
Na podlagi izbrane metode vzorčenja in velikosti vzorca lahko revizijski organ oblikuje zaključke o celotni populaciji, iz katere je bil vzorec izbran.
For this purpose and if applicable, the Audit Authority may stratify the financial data by dividing into strata, each of which is a group of sampling units which have similar characteristics.
V ta namen lahko revizijski organ po potrebi stratificira finančne podatke z razdelitvijo v stratume, od katerih je vsak skupina vzorčnih enot s podobnimi značilnostmi.
When the audit sample includes interim payments and/or final payments clearing advance payments declared in the accounts of previous financial years, these advance payments shall fall within the scope of the audit of expenditure.
Kadar revizijski vzorec vključuje vmesna in/ali končna plačila za obračun predplačil, prijavljenih v računovodskih izkazih za predhodno proračunsko leto, obseg revizije odhodkov vključuje navedena predplačila.
However, for reporting in Table 10.2 “Results of audits of expenditure” in the annual control report referred to in Article 14.8, the error rates and audit coverage shall be calculated solely on the basis of the audit sample drawn from the financial data in the “draft accounts” of the current financial year.
Vendar se za poročanje v tabeli 10.2 ‚Rezultati revizij odhodkov‘ v letnem poročilu o nadzoru iz člena 14(8) stopnje napake in revizijska pokritost izračunajo izključno na podlagi revizijskega vzorca, pridobljenega iz finančnih podatkov v ‚osnutku računovodskih izkazov‘ za tekoče proračunsko leto.
Audits on accounts shall be carried out to provide reasonable assurance that the annual accounts give a true and fair view of the financial data reported in the request for payment of the annual balance (“the final accounts”) submitted by the Responsible Authority to the Commission in accordance with Article 44 of Regulation (EU) No 514/2014.
Revizije računovodskih izkazov se izvedejo za pridobitev razumnega zagotovila, da so letni računovodski izkazi resničen in pošten prikaz finančnih podatkov, o katerih se poroča v zahtevku za plačilo letne razlike (v nadaljnjem besedilu: zaključni računi), ki ga odgovorni organ predloži Komisiji v skladu s členom 44 Uredbe (EU) št. 514/2014.
In order to conclude whether the final accounts give a true and fair view, the Audit Authority shall verify that all the financial data and public contributions received and entered in the accounts prepared by the Responsible Authority for the financial year are correctly recorded in the accounting system and correspond to the supporting accounting records maintained by the Responsible Authority.
Da bi revizijski organ sprejel zaključek o tem, ali so zaključni računi resničen in pošten prikaz, preveri, ali so vsi finančni podatki in prejeti javni prispevki, vknjiženi v računovodske izkaze, ki jih je pripravil odgovorni organ za proračunsko leto, pravilno evidentirani v računovodskem sistemu in ali ustrezajo spremnim računovodskim izkazom, ki jih vodi odgovorni organ.
The Audit Authority shall in particular, on the basis of these accounts:
Revizijski organ na podlagi teh računovodskih izkazov zlasti:
verify that the total amount of financial data reported in the request for payment of the annual balance agrees with the Responsible Authority's accounting system and, if there are differences, that adequate explanations have been documented for the reconciling amounts;
preveri, ali je skupni znesek finančnih podatkov, o katerem se poroča v zahtevku za plačilo letne razlike, v skladu z računovodskim sistemom odgovornega organa in ali so v primeru razlik navedena ustrezna pojasnila za uskladitvene zneske;
verify that the amounts withdrawn and recovered, the amounts to be recovered and the irrecoverable amounts as at the end of the financial year, correspond to the amounts entered in the accounting system of the Responsible Authority and are supported by documented decisions of the Responsible Authority;
preveri, ali umaknjeni in izterjani zneski, zneski za izterjavo ter neizterljivi zneski ob koncu proračunskega leta ustrezajo zneskom, vknjiženim v računovodskem sistemu odgovornega organa, in ali so podprti z dokumentiranimi sklepi odgovornega organa;
ascertain that the Responsible Authority has performed the administrative and financial and operational on-the-spot controls in compliance with Article 27 of Regulation (EU) No 514/2014 and Commission Implementing Regulation (EU) 2015/840.
preveri, ali je odgovorni organ izvajal upravni in finančni nadzor ter operativne preglede na kraju samem v skladu s členom 27 Uredbe (EU) št. 514/2014 in Izvedbeno uredbo (EU) 2015/840.
The verifications referred to in points (a), (b) and (c) may be carried out on a sample basis.
Preverjanja iz točk (a), (b) in (c) se lahko izvedejo z vzorčenjem.
On the basis of the total error rate determined by the audits of expenditure and the results of the audit of accounts, the Audit Authority shall calculate the residual error rate to deliver the opinion referred to in the second subparagraph of Article 59(5) of Regulation (EU, Euratom) No 966/2012.
Na podlagi skupne stopnje napake, ki se ugotovi pri reviziji odhodkov, in rezultatov revizije računovodskih izkazov revizijski organ izračuna stopnjo preostalih napak za predložitev mnenja iz drugega pododstavka člena 59(5) Uredbe (EU, Euratom) št. 966/2012.
The calculation of the residual error rate shall be documented in the annual control report referred to in paragraph 8.
Izračun stopnje preostalih napak se dokumentira v letnem poročilu o nadzoru iz odstavka 8.
If the Audit Authority's audit findings, on completion of all its audit work, suggest material weaknesses in the effective functioning of the Responsible Authority's management and control system, the Audit Authority shall:
Če ugotovitve revizijskega organa po zaključku celotnega revizijskega dela nakazujejo bistvene pomanjkljivosti v uspešnem delovanju sistema upravljanja in nadzora odgovornega organa, revizijski organ:
assess the financial impact of these weaknesses in line with Commission Implementing Regulation (EU) 2015/378;
oceni finančne posledice ugotovljenih pomanjkljivosti v skladu z Izvedbeno uredbo Komisije (EU) 2015/378;
make appropriate recommendations to the Responsible Authority for corrective and preventive measures;
za odgovorni organ pripravi ustrezna priporočila o korektivnih in preventivnih ukrepih;
monitor the Responsible Authority's implementation of the measures referred in point (b) above and assess whether an action plan to restore the effective functioning of the management and control systems is in place.
spremlja, kako odgovorni organ ukrepe iz točke (b) zgoraj izvaja, in oceni, ali se izvaja akcijski načrt za ponovno vzpostavitev uspešnega delovanja sistemov upravljanja in nadzora.
Pursuant to Article 3(2), the Audit Authority shall report its findings to the Designating Authority, including whether, in its opinion, the Responsible Authority continues to comply with the designation criteria.
V skladu s členom 3(2) revizijski organ o svojih ugotovitvah poroča organu za imenovanje, pri čemer med drugim izrazi mnenje o tem, ali odgovorni organ še naprej izpolnjuje merila za imenovanje.
The Audit Authority shall ensure that all information related to its audit activity referred to in paragraphs 1, 2, 3, 4, 5, 6 and 7 is adequately reported to the Commission.
Revizijski organ zagotovi, da se vse informacije v zvezi z njegovimi revizijskimi dejavnostmi iz odstavkov 1, 2, 3, 4, 5, 6 in 7 ustrezno sporočijo Komisiji.
For this purpose, the Audit Authority shall draw up an annual control report setting out the main findings of its audit work.
V ta namen revizijski organ pripravi letno poročilo o nadzoru z glavnimi ugotovitvami revizijskega dela.
The annual control report shall be drawn up in accordance with the model set out in Annex to this Regulation and shall be sent to the Commission via the electronic data exchange system referred to in Article 2 of Commission Implementing Regulation (EU) No 802/2014.
Letno poročilo o nadzoru se pripravi v skladu z vzorcem iz Priloge k tej uredbi in se Komisiji pošlje po sistemu elektronske izmenjave podatkov iz člena 2 Izvedbene uredbe Komisije (EU) št. 802/2014.
The annual control report shall be sent to the Commission no later than 3 working days after the Responsible Authority submits the request for payment of the annual balance to the Commission in accordance with Article 44 of Regulation (EU) No 514/2014.
Letno poročilo o nadzoru se Komisiji pošlje najpozneje 3 delovne dni po tem, ko pristojni organ Komisiji predloži zahtevek za plačilo letne razlike v skladu s členom 44 Uredbe (EU) št. 514/2014.
a new Annex II is added to this Regulation.
doda se nova Priloga II k tej uredbi.
OJ L 150, 20.5.2014, p. 112.
UL L 150, 20.5.2014, str. 112.
Commission Implementing Regulation (EU) 2015/378 of 2 March 2015 laying down rules for the application of Regulation (EU) No 514/2014 of the European Parliament and of the Council with regard to the implementation of the annual clearance of accounts procedure and the implementation of the conformity clearance (OJ L 64, 7.3.2015, p. 30).
Izvedbena uredba Komisije (EU) 2015/378 z dne 2. marca 2015 o pravilih za uporabo Uredbe (EU) št. 514/2014 Evropskega parlamenta in Sveta v zvezi z izvajanjem postopka za letno potrditev obračuna in postopka za potrditev skladnosti (UL L 64, 7.3.2015, str. 30).
Commission Delegated Regulation (EU) No 1042/2014 of 25 July 2014 supplementing Regulation (EU) No 514/2014 with regard to the designation and management and control responsibilities of Responsible Authorities and with regard to status and obligations of Audit Authorities (OJ L 289, 3.10.2014, p. 3).
Delegirana uredba Komisije (EU) št. 1042/2014 z dne 25. julija 2014 o dopolnitvi Uredbe (EU) št. 514/2014 v zvezi z imenovanjem odgovornih organov, njihovimi odgovornostmi glede upravljanja in nadzora ter statusom in obveznostmi revizijskih organov (UL L 289, 3.10.2014, str. 3).
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).
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. 1).
Commission Implementing Regulation (EU) No 802/2014 of 24 July 2014 establishing models for national programmes and establishing the terms and conditions of the electronic data exchange system between the Commission and Member States pursuant to Regulation (EU) No 514/2014 of the European Parliament and of the Council laying down general provisions on the Asylum, Migration and Integration Fund and on the instrument for financial support for police cooperation, prevention and combating crime and crisis management (OJ L 219, 25.7.2014, p. 22).
Izvedbena uredba Komisije (EU) št. 802/2014 z dne 24. julija 2014 o določitvi vzorcev za nacionalne programe ter pogojev za sistem elektronske izmenjave podatkov med Komisijo in državami članicami v skladu z Uredbo (EU) št. 514/2014 Evropskega parlamenta in Sveta o splošnih določbah o Skladu za migracije, azil in vključevanje ter o instrumentu za finančno podporo na področju policijskega sodelovanja, preprečevanja kriminala in boja proti njemu ter obvladovanja kriz (UL L 219, 25.7.2014, str. 22).
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).
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. 1).
Commission Implementing Regulation (EU) 2015/840 of 29 May 2015 on controls carried out by Responsible Authorities pursuant to Regulation (EU) No 514/2014 of the European Parliament and of the Council laying down general provisions on the Asylum, Migration and Integration Fund and on the instrument for financial support for police cooperation, preventing and combating crime, and crisis management (OJ L 134, 30.5.2015, p. 1).’;
Izvedbena uredba Komisije (EU) 2015/840 z dne 29. maja 2015 o nadzoru, ki ga izvajajo odgovorni organi v skladu z Uredbo (EU) št. 514/2014 Evropskega parlamenta in Sveta o splošnih določbah o Skladu za migracije, azil in vključevanje ter o instrumentu za finančno podporo na področju policijskega sodelovanja, preprečevanja kriminala in boja proti njemu ter obvladovanja kriz (UL L 134, 30.5.2015, str. 1).“;
Model for the annual control report
Vzorec za letno poročilo o nadzoru
Annual control report [FUND]
Letno poročilo o nadzoru [SKLAD]
Identification of the Audit Authority and other bodies that have been involved in preparing the report.
Navedba revizijskega organa in drugih organov, ki so bili vključeni v pripravo poročila.
Reference period (i.e. the financial year).
Referenčno obdobje (tj. proračunsko leto).
COMPLIANCE WITH DESIGNATION CRITERIA AND SIGNIFICANT CHANGES IN MANAGEMENT AND CONTROL SYSTEM(S) (if applicable)
IZPOLNJEVANJE MERIL ZA IMENOVANJE IN POMEMBNE SPREMEMBE SISTEMOV UPRAVLJANJA IN NADZORA (če je primerno)
Details of any significant changes in the management and control systems related to the competent authorities' responsibilities (including, where applicable, any delegation of functions), the effective date of such changes as well as the impact of these changes on the audit work.
Opis vseh pomembnih sprememb sistemov upravljanja in nadzora glede odgovornosti pristojnih organov (po potrebi vključno z vsemi prenosi nalog), datum začetka veljavnosti navedenih sprememb in vpliv sprememb na revizijsko delo.
Based on the audit work carried out by the Audit Authority, confirmation of whether the management and control system still complies with the designation criteria defined in Article 2 and Annex I of Commission Delegated Regulation (EU) No 1042/2014.
Na podlagi revizijskega dela, ki ga je izvedel revizijski organ, potrditev, ali sistem upravljanja in nadzora še vedno ustreza merilom za imenovanje iz člena 2 in Priloge I k Delegirani uredbi Komisije (EU) št. 1042/2014.
Information on reporting to the Designating Authority on the Responsible Authority's compliance with the designation criteria set out in Article 2.2 and Annex I of Commission Delegated Regulation (EU) No 1042/2014.
Informacije o poročanju organu za imenovanje o tem, ali odgovorni organ izpolnjuje merila za imenovanje iz člena 2(2) in Priloge I k Delegirani uredbi Komisije (EU) št. 1042/2014.
CHANGES TO THE AUDIT STRATEGY
SPREMEMBE REVIZIJSKE STRATEGIJE
Details of changes that have been made to the audit strategy and an explanation of the reasons for those changes, in particular details of any modifications to the sampling method used for audits of expenditure (see section 5 below).
Podrobnosti o izvedenih spremembah revizijske strategije in pojasnitev razlogov za te spremembe, zlasti podrobnosti o vseh spremembah uporabljene metode vzorčenja za revizije odhodkov (glej oddelek 5 v nadaljevanju).
SYSTEM AUDITS
REVIZIJE SISTEMOV
Details of the bodies that have carried out system audits to verify whether the management and control system of the fund have functioned effectively (as provided for in Article 14(2) of Commission Delegated Regulation (EU) No 1042/2014).
Podrobnosti o organih, ki so opravili revizije sistemov za preverjanje učinkovitega delovanja sistema upravljanja in nadzora sklada (kot je določeno v členu 14(2) Delegirane uredbe Komisije (EU) št. 1042/2014).
In relation to Table 10.1 “Results of system audits” annexed to the annual control report, a description of the main findings and conclusions drawn from system audits on key requirements.
V zvezi s tabelo 10.1 ‚Rezultati revizij sistemov‘, priloženo letnemu poročilu o nadzoru, opis glavnih ugotovitev in zaključkov na podlagi revizij sistemov glede ključnih zahtev.
Indication of whether any problems detected are considered to be systemic in nature, quantification of irregular financial data and applicable corrective measures to address such systemic errors, including any related financial corrections made in accordance with Article 46 of Regulation (EU) No 514/2014 and Implementing Regulation (EU) No 378/2015.
Navedba, ali odkrite težave veljajo za sistemske, količinska opredelitev nepravilnih finančnih podatkov in ustrezni popravni ukrepi za odpravo takšnih sistemskih napak, vključno s povezanimi finančnimi popravki, izvedenimi v skladu s členom 46 Uredbe (EU) št. 514/2014 in Izvedbeno uredbo (EU) 2015/378.
Information on the follow-up of audit recommendations from system audits carried out in previous years.
Informacije o upoštevanju revizijskih priporočil na podlagi revizij sistemov iz prejšnjih let.
AUDITS OF EXPENDITURE
REVIZIJE ODHODKOV
Details of the bodies that carried out the audits of expenditure (as provided for in Articles 14.3 and 14.4 of Commission Delegated Regulation (EU) No 1042/2014).
Podrobnosti o organih, ki so izvedli revizije odhodkov (kot je določeno v členu 14(3) in (4) Delegirane uredbe Komisije (EU) št. 1042/2014).
Description of the sampling methodology applied, specifying the sampling parameters used and the underlying calculations and professional judgement applied to the sample selection, the calculation of the total error rate (including stratification where applicable) and information on whether the methodology is in line with the audit strategy.
Opis uporabljene metodologije vzorčenja, pri čemer se podrobno opredelijo uporabljeni parametri vzorčenja ter temeljni izračuni in uporabljena strokovna presoja pri izbiri vzorca, izračun skupne stopnje napake (kadar je ustrezno, vključno s stratifikacijo) in informacije o tem, ali je metodologija v skladu z revizijsko strategijo.
If stratification is applied, the strata parameters need to be described.
Če se uporabi stratifikacija, je treba opisati parametre stratumov.
Analysis of the principal results of the audits of expenditure, describing the number of sample items audited, the respective amounts and type of financial data audited, the nature and type of errors detected and the applicable corrective measures proposed by the Audit Authority (including measures to avoid similar errors in the future, financial corrections for the individual irregularities detected as well as any applicable extrapolated or flat-rate financial corrections).
Analiza glavnih rezultatov revizij odhodkov z opisom števila revidiranih vzorčnih enot, zadevne količine in vrste revidiranih finančnih podatkov, narave in vrste odkritih napak ter ustreznih popravnih ukrepov, ki jih predlaga revizijski organ (vključno z ukrepi za izogibanje podobnim napakam v prihodnosti, finančnimi popravki za posamezne ugotovljene nepravilnosti ter vsemi ustreznimi ekstrapoliranimi ali pavšalnimi finančnimi popravki).
If stratification is applied, further information by strata is to be provided in this section and summarised in Table 10.2 “Results of audits of expenditure” annexed to the annual control report.
Če se uporabi stratifikacija, se dodatne informacije za posamezne stratume navedejo v tem oddelku in povzamejo v tabeli 10.2 ‚Rezultati revizij odhodkov‘, priloženi letnemu poročilu o nadzoru.
If the audit sample includes interim payments and/or final payment clearing advance payments declared in the accounts of previous financial years, the amount of the advance payments falling within the scope of audits of expenditure, the errors detected and applicable financial corrections relating to these advance payments shall be presented in Table 10.3 “Results of audits on additional expenditure” annexed to the annual control report.
Če revizijski vzorec vključuje vmesna in/ali končna plačila za obračun predplačil, prijavljenih v računovodskih izkazih za predhodna proračunska leta, se znesek predplačila, ki spada v obseg revizij odhodkov, ugotovljene napake in ustrezni finančni popravki v zvezi s temi predplačili navedejo v tabeli 10.3 ‚Rezultati revizij dodatnih odhodkov‘, priloženi letnemu poročilu o nadzoru.
Explanations on how the error rates presented in Table 10.2 are calculated and, if applicable, information on the audits of additional expenditure presented in Table 10.3.
Pojasnila o načinu izračuna stopenj napake v tabeli 10.2 in, če je primerno, informacije o revizijah dodatnih odhodkov v tabeli 10.3.
Information on whether any irregularities detected by the audits of expenditure are considered to be systemic in nature and therefore entail a risk to other payments, including the quantification of their impact on the population and any related financial corrections.
Informacije o tem, ali kakršne koli nepravilnosti, ugotovljene z revizijami odhodkov, veljajo za sistemske in torej pomenijo tveganje za druga plačila, vključno s količinsko opredelitvijo njihovega vpliva na populacijo in vsemi povezanimi finančnimi popravki.
Information on the status of implementation by the Responsible Authority of the corrective measures including financial corrections proposed by the Audit Authority as a result of the audits of expenditure before submitting the “final accounts” to the Commission.
Informacije o stanju izvajanja popravnih ukrepov s strani odgovornega organa, vključno s finančnimi popravki, ki jih je predlagal revizijski organ zaradi rezultatov revizije odhodkov pred predložitvijo ‚zaključnih računov‘ Komisiji.
Any possible deviations between the corrections proposed by the Audit Authority and the corrections implemented by the Responsible Authority should be disclosed.
Razkriti bi bilo treba vsa morebitna odstopanja popravkov, ki jih je predlagal revizijski organ, od popravkov, ki jih je izvedel odgovorni organ.
Information on the follow-up of audits of expenditure carried out in previous years, in particular on deficiencies of a systemic nature.
Informacije o nadaljnjem spremljanju revizij odhodkov iz preteklih let, zlasti pomanjkljivosti sistemske narave.
AUDITS OF ACCOUNTS
REVIZIJE RAČUNOVODSKIH IZKAZOV
Details of the bodies that have carried out audits of accounts (as provided for in Article 14.5 of Commission Delegated Regulation (EU) No 1042/2014).
Podrobnosti o organih, ki so izvedli revizije računovodskih izkazov (kot je določeno v členu 14(5) Delegirane uredbe Komisije (EU) št. 1042/2014).