natgillin/translations-raw huggingface dataset:
Heads of Union delegations acting as authorising officers by subdelegation in accordance with Article 60(2) shall report to their authorising officer by delegation so that the latter can integrate their reports in his or her annual activity report referred to in Article 74(9).
Člen 77
The reports of Heads of Union delegations shall include information on the efficiency and effectiveness of internal control systems put in place in their delegation, as well as on the management of operations subdelegated to them, and provide the assurance referred to in the third subparagraph of Article 92(5).
Pooblastila in naloge računovodje
Those reports shall be annexed to the annual activity report of the authorising officer by delegation, and shall be made available to the European Parliament and to the Council having due regard, where appropriate, to their confidentiality.
Vsaka institucija Unije imenuje računovodjo, ki je v tej instituciji odgovoren za:
Heads of Union delegations shall fully cooperate with Union institutions involved in the discharge procedure and provide, as appropriate, any necessary additional information.
pravilno izvrševanje plačil, pobiranje prihodkov in izterjavo ugotovljenih terjatev;
In this context, they may be requested to attend meetings of the relevant bodies and assist the authorising officer by delegation responsible.
pripravo in predstavitev zaključnih računov v skladu z naslovom XIII;
Heads of Union delegations acting as authorising officers by subdelegation in accordance with Article 60(2) shall reply to any request by the authorising officer by delegation of the Commission at the Commission’s own request or, in the context of discharge, at the request of the European Parliament.
vodenje zaključnih računov v skladu s členoma 82 in 84;
The Commission shall ensure that the subdelegating of powers to Heads of Union delegations is not detrimental to the discharge procedure under Article 319 TFEU.
določitev računovodskih pravil, postopkov in kontnega okvira v skladu s členi 80 do 84;
Paragraphs 1, 2 and 3 shall also apply to deputy Heads of Union delegations when they act as authorising officers by subdelegation in the absence of Heads of Union delegations.
določitev in potrjevanje računovodskih sistemov in po potrebi potrjevanje sistemov, ki jih določi odredbodajalec za pripravo ali utemeljevanje računovodskih informacij;
Section 3
upravljanje zakladnice.
Accounting officer
V zvezi z nalogami iz točke (e) prvega pododstavka je računovodja pooblaščen, da lahko kadar koli preveri skladnost z merili za potrjevanje.
Article 77
Odgovornosti računovodje ESZD se nanašajo le na oddelek proračuna v zvezi z ESZD, kot ga izvršuje ESZD.
Powers and duties of the accounting officer
Računovodja Komisije ostaja odgovoren za celoten oddelek proračuna v zvezi s Komisijo, vključno z računovodskimi operacijami, ki se nanašajo na odobritve, za katere so pristojni vodje delegacij Unije na podlagi nadaljnjega prenosa pooblastil.
Each Union institution shall appoint an accounting officer who shall be responsible in that institution for the following:
Računovodja Komisije deluje tudi kot računovodja ESZD v zvezi z izvrševanjem oddelka proračuna v zvezi z ESZD.
properly implementing payments, collecting revenue and recovering amounts established as being receivable;
Člen 78
preparing and presenting the accounts in accordance with Title XIII;
Imenovanje in razrešitev računovodje
keeping the accounts in accordance with Articles 82 and 84;
Vsaka institucija Unije imenuje računovodjo izmed uradnikov, za katere veljajo kadrovski predpisi.
laying down the accounting rules, procedures and the chart of accounts, in accordance with Articles 80 to 84;
Institucija Unije računovodjo izbere na podlagi njegove konkretne usposobljenosti, ki jo dokazuje z diplomami ali enakovrednimi strokovnimi izkušnjami.
laying down and validating the accounting systems and, where appropriate, validating systems laid down by the authorising officer to supply or justify accounting information;
Dve ali več institucij ali organov Unije lahko za računovodjo imenuje isto osebo.
treasury management.
V takšnem primeru sprejmejo ustrezne ukrepe za preprečitev nasprotja interesov.
With respect to the tasks referred to in point (e) of the first subparagraph, the accounting officer shall be empowered to verify at any time compliance with the validation criteria.
V primeru razrešitve računovodje se nemudoma pripravi bruto bilanca.
The responsibilities of the accounting officer of the EEAS shall concern only the section of the budget relating to the EEAS as implemented by the EEAS.
Računovodja, ki je razrešen, ali, če to ni mogoče, uradnik iz njegove službe novemu računovodji predloži bruto bilanco, ki ji priloži poročilo o prevzemu nalog.
The accounting officer of the Commission shall remain responsible for the entire section of the budget relating to the Commission, including accounting operations relating to appropriations subdelegated to Heads of Union delegations.
Novi računovodja v enem mesecu od datuma predložitve pisno potrdi, da sprejema bruto bilanco, lahko pa izrazi pridržke.
The accounting officer of the Commission shall also act as the accounting officer of the EEAS in respect of the implementation of the section of the budget relating to the EEAS.
Poročilo o prevzemu nalog mora vsebovati rezultat bruto bilance in morebitne pridržke.
Article 78
Člen 79
Appointment and termination of duties of the accounting officer
Pooblastila, ki jih lahko prenese računovodja
Each Union institution shall appoint an accounting officer from officials subject to the Staff Regulations.
Računovodja lahko pri opravljanju svojih nalog nekatere naloge prenese na podrejene in skrbnike računov izločenih sredstev, imenovane v skladu s členom 89(1).
The accounting officer shall be chosen by the Union institution on the grounds of his or her particular competence as evidenced by diplomas or by equivalent professional experience.
Akt o prenosu pooblastil določa te naloge.
Two or more Union institutions or bodies may appoint the same accounting officer.
Člen 80
In such case, they shall make the necessary arrangements in order to avoid any conflict of interests.
Računovodska pravila
A trial balance shall be drawn up without delay in the event of termination of the duties of the accounting officer.
Računovodska pravila, ki jih morajo uporabljati institucije Unije, evropski uradi ter agencije in organi Unije iz oddelka 2 poglavja 3 tega naslova, morajo temeljiti na mednarodno sprejetih računovodskih standardih za javni sektor.
The trial balance accompanied by a hand-over report shall be transmitted to the new accounting officer by the accounting officer who is terminating his or her duties or, if it is not possible, by an official in his or her department.
Ta pravila sprejme računovodja Komisije po posvetovanju z računovodji drugih institucij Unije, evropskih uradov in organov Unije.
The new accounting officer shall sign the trial balance in acceptance within one month from the date of transmission and may make reservations.
Računovodja lahko standarde iz odstavka 1 obide, če meni, da je to potrebno zaradi poštenega prikaza sredstev in obveznosti do virov, izdatkov in prejemkov ter denarnega toka.
The hand-over report shall contain the result of the trial balance and any reservations made.
Kadar se računovodsko pravilo znatno razlikuje od teh standardov, se to dejstvo razkrije in utemelji v pojasnilih k računovodskim izkazom.
Article 79
Računovodska pravila iz odstavka 1 določajo strukturo in vsebino računovodskih izkazov ter računovodska načela, na katerih ti temeljijo.
Powers which may be delegated by the accounting officer
Poročila o izvrševanju proračuna iz člena 241 morajo upoštevati proračunska načela iz te uredbe.
The accounting officer may, in the performance of his or her duties, delegate certain tasks to subordinate staff and to imprest administrators appointed in accordance with Article 89(1).
Zagotoviti morajo natančen zapis izvrševanja proračuna.
The instrument of delegation shall set out those tasks.
Evidentirati morajo vse prihodke in odhodke iz tega naslova in jih prikazati pošteno.
Article 80
Člen 81
Accounting rules
Organizacija zaključnega računa
The accounting rules to be applied by Union institutions, European offices and the agencies and Union bodies referred to in Section 2 of Chapter 3 of this Title shall be based on internationally accepted accounting standards for the public sector.
Računovodja vsake institucije ali organa Unije pripravi in posodablja dokumente, ki opisujejo organizacijo zaključnega računa in računovodske postopke njegove institucije ali organa Unije.
Those rules shall be adopted by the accounting officer of the Commission following consultation with the accounting officers of other Union institutions, European offices and Union bodies.
Prihodki in odhodki se evidentirajo v računalniškem sistemu glede na ekonomsko naravo posla kot tekoči prihodki ali odhodki ali kot kapital.
The accounting officer may deviate from the standards referred to in paragraph 1 if he or she considers this necessary in order to give a fair presentation of the assets and liabilities, charges, income and cash flow.
Člen 82
Where an accounting rule diverges materially from those standards, the notes to the financial statements shall disclose that fact and the reasons for it.
Vodenje zaključnega računa
The accounting rules referred to in paragraph 1 shall lay down the structure and content of the financial statements, as well as the accounting principles underlying the accounts.
Računovodja Komisije je odgovoren za določitev usklajenega kontnega okvira, ki ga morajo uporabljati institucije Unije, evropski uradi ter agencije in organi Unije iz oddelka 2 poglavja 3 tega naslova.
The budget implementation reports referred to in Article 241 shall respect the budgetary principles laid down in this Regulation.
Računovodje od odredbodajalcev pridobijo vse potrebne informacije za pripravo zaključnega računa, ki je pošten prikaz finančnega stanja institucij Unije in izvrševanja proračuna.
They shall provide a detailed record of budget implementation.
Odredbodajalci jamčijo za zanesljivost teh informacij.
They shall record all revenue and expenditure operations provided for in this Title and give a fair presentation thereon.
Preden institucija Unije ali organ Unije iz člena 70 sprejme zaključni račun, ga računovodja potrdi, s čimer potrdi tudi, da ima razumno zagotovilo, da je zaključni račun pošten prikaz finančnega stanja institucije Unije ali organa Unije iz člena 70.
Article 81
V ta namen računovodja preveri, da je bil zaključni račun pripravljen v skladu z računovodskimi pravili iz člena 80 in računovodskimi postopki iz točke (d) prvega pododstavka člena 77(1) ter da so v zaključnem računu knjiženi vsi prihodki in odhodki.
Organisation of the accounts
Odredbodajalec na podlagi prenosa pooblastil računovodji v skladu s pravili, ki jih sprejme računovodja, pošlje vse finančne in poslovodne informacije, ki so potrebne za opravljanje nalog računovodje.
The accounting officer of each Union institution or body shall draw up and keep updated documents describing the organisation of the accounts and the accounting procedures of his or her Union institution or body.
Odredbodajalec redno in vsaj pred pripravo zaključnega računa obvesti računovodjo o ustreznih finančnih podatkih o fiduciarnih računih, da se omogoči prikaz uporabe sredstev Unije v zaključnem računu Unije.
Revenue and expenditure shall be recorded in a computerised system according to the economic nature of the operation, as current revenue or expenditure or as capital.
Odredbodajalci so še naprej v celoti odgovorni za pravilno uporabo sredstev, ki jih upravljajo, zakonitost in pravilnost odhodkov pod njihovo kontrolo ter celovitost in natančnost informacij, poslanih računovodji.
Article 82
Odgovorni odredbodajalec uradno obvesti računovodjo o vseh dogodkih ali pomembnih spremembah sistema za finančno poslovodenje, sistema za vodenje evidence premoženja ali sistema za vrednotenje sredstev in obveznosti do virov sredstev, če zagotavlja podatke za računovodstvo institucije Unije ali se ti uporabijo za utemeljitev podatkov v tem računovodstvu, zato da računovodja lahko preveri skladnost z merili potrjevanja.
Keeping the accounts
Računovodja lahko kadar koli ponovno preuči sistem za finančno poslovodenje, ki je že bil potrjen, in lahko zahteva, da odgovorni odredbodajalec oblikuje akcijski načrt, zato da se pravočasno odpravijo morebitne pomanjkljivosti.
The accounting officer of the Commission shall be responsible for laying down the harmonised charts of accounts to be applied by Union institutions, by European offices and by the agencies and Union bodies referred to in Section 2 of Chapter 3 of this Title.
Odredbodajalec je odgovoren za popolnost informacij, poslanih računovodji.
The accounting officers shall obtain from authorising officers all the information necessary for the production of accounts which give a fair presentation of the financial situation of Union institutions and of budget implementation.
Računovodja je pooblaščen za preverjanje prejetih informacij in izvajanje kakršnih koli nadaljnjih preverjanj, ki so po njegovem mnenju potrebna za potrditev zaključnega računa.
The authorising officers shall guarantee the reliability of that information.
Računovodja po potrebi izrazi pridržke ter natančno obrazloži naravo in obseg takšnih pridržkov.
Before the adoption of the accounts by the Union institution or the Union body referred to in Article 70, the accounting officer shall sign them off, thereby certifying that he or she has reasonable assurance that the accounts give a fair presentation of the financial situation of the Union institution or the Union body referred to in Article 70.
Računovodski sistem institucije Unije omogoča tako organizacijo proračunskih in finančnih informacij, da se lahko zneski knjižijo, arhivirajo in evidentirajo.
For that purpose, the accounting officer shall verify that the accounts have been prepared in accordance with the accounting rules referred to in Article 80, and the accounting procedures referred to in point (d) of the first subparagraph of Article 77(1), and that all revenue and expenditure is entered in the accounts.
Računovodski sistem se deli na splošno računovodstvo in proračunsko računovodstvo.
The authorising officer by delegation shall, in accordance with the rules adopted by the accounting officer, send the accounting officer any financial and management information required for the performance of the accounting officer’s duties.
Računovodske evidence se vodijo v eurih na osnovi koledarskega leta.
The accounting officer shall be informed, regularly and at least for the closure of the accounts, by the authorising officer of the relevant financial data of the fiduciary bank accounts in order to allow the use of Union funds to be reflected in the accounts of the Union.
Odredbodajalec na podlagi prenosa pooblastil lahko opravlja tudi podrobno poslovodno računovodstvo.
The authorising officers shall remain fully responsible for the proper use of the funds they manage, the legality and regularity of the expenditure under their control and the completeness and accuracy of the information sent to the accounting officer.
Dokazila za računovodski sistem in za pripravo zaključnega računa iz člena 241 se hranijo najmanj pet let od datuma, ko Evropski parlament podeli razrešnico za proračunsko leto, na katero se dokazila nanašajo.
The authorising officer responsible shall notify the accounting officer of all developments or significant modifications of a financial management system, an inventory system or a system for the valuation of assets and liabilities, if it provides data for the accounts of the Union institution or is used to substantiate data thereof, so that the accounting officer can verify compliance with the validation criteria.
Dokazila v zvezi s postopki, ki se še niso končali, pa se hranijo do konca leta, ki sledi letu, v katerem se postopki končajo.
At any time, the accounting officer may re-examine a financial management system already validated and may request that the authorising officer responsible establishes an action plan in order to correct, in due time, possible weaknesses.
Vsaka institucija Unije določi, katera služba hrani dokazila.
The authorising officer shall be responsible for the completeness of information sent to the accounting officer.
Člen 83
The accounting officer shall be empowered to check the information received as well as to carry out any further checks he or she deems necessary in order to sign off the accounts.
Vsebina proračunskega računovodstva in njegovo vodenje
The accounting officer shall, if necessary, make reservations, explaining exactly the nature and scope of such reservations.
Proračunsko računovodstvo za vsako podpodročje proračuna prikazuje:
A Union institution’s accounting system shall serve to organise the budgetary and financial information in such a way that figures can be entered, filed and registered.
za odhodke:
The accounting system shall consist of general accounts and budget accounts.
odobritve odobrene v proračunu, vključno z odobritvami, knjiženimi v spremembe proračuna, prenesene odobritve, odobritve iz namenskih prejemkov, prerazporeditve odobritev in skupne odobritve, ki so tako na voljo;
The accounts shall be kept in euro and on the basis of the calendar year.
odobritve za prevzem obveznosti in odobritve plačil za zadevno proračunsko leto;
The authorising officer by delegation may also keep detailed management accounts.
za prihodke:
Supporting documents for the accounting system and for the preparation of the accounts referred to in Article 241 shall be kept for at least five years from the date on which the European Parliament gives discharge for the financial year to which the documents relate.
ocene, knjižene v proračun, vključno z ocenami, knjiženimi v spremembe proračuna, prihodke od namenskih prejemkov in skupni znesek ocenjenih prihodkov;
However, documents relating to operations not definitively closed shall be kept until the end of the year following that in which the operations are closed.
ugotovljene upravičene zneske in zneske, izterjane za proračunsko leto;
Each Union institution shall decide in which department the supporting documents are to be kept.
prevzete obveznosti, ki jih je še treba plačati, in prihodke, ki jih je treba izterjati, iz predhodnih proračunskih let.
Article 83
Odobritve za prevzem obveznosti in odobritve plačil iz točke (a) prvega pododstavka se knjižijo in prikazujejo posebej.
Content and keeping of budget accounts
Proračunsko računovodstvo ločeno prikazuje:
The budget accounts shall for each subdivision of the budget show:
uporabo prenesenih odobritev in odobritev za tekoče proračunsko leto;
in the case of expenditure:
obračun neporavnanih prevzetih obveznosti.
the appropriations authorised in the budget, including the appropriations entered in amending budgets, the appropriations carried over, the appropriations available following collection of assigned revenue, transfers of appropriations and the total appropriations available;
Na prihodkovni strani se zneski iz predhodnih proračunskih let, ki jih je treba še izterjati, prikažejo ločeno.
the commitment appropriations and payment appropriations in respect of the financial year;
Člen 84
in the case of revenue:
Splošno računovodstvo
the estimates entered in the budget, including the estimates entered in amending budgets, assigned revenue and the total amount of estimated revenue;
Splošno računovodstvo v kronološkem vrstnem redu in na podlagi dvostavnega knjigovodstva evidentira vse dogodke in operacije, ki vplivajo na gospodarski in finančni položaj ter na sredstva in obveznosti institucij Unije ter agencij in organov Unije iz oddelka 2 poglavja 3 tega naslova.
the entitlements established and the amounts recovered in respect of the financial year;
Bilance in gibanja v splošnem računovodstvu se knjižijo v računovodske knjige.
the commitments still to be paid and the revenue still to be recovered, carried forward from preceding financial years.
Vse knjižbe, vključno s popravki na kontih, morajo temeljiti na dokazilih, na katere se knjižbe sklicujejo.
The commitment appropriations and payment appropriations referred to in point (a) of the first subparagraph shall be entered and shown separately.
Računovodski sistem mora biti takšen, da zagotavlja jasno revizijsko sledenje vseh knjižb.
The budget accounts shall show separately:
Člen 85
the use of appropriations carried over and the appropriations for the financial year;
Bančni računi
the clearance of outstanding commitments.
Za potrebe upravljanja zakladnice lahko računovodja v imenu institucije Unije odpre račune pri finančnih institucijah ali nacionalnih centralnih bankah ali pa zaprosi, da se takšni računi odprejo.
On the revenue side, amounts still to be recovered from preceding financial years shall be shown separately.
Računovodja je odgovoren tudi za zaprtje teh računov ali za zagotovitev, da se zaprejo.
Article 84
Pogoji, ki veljajo za odpiranje, vodenje in uporabo bančnih računov, odvisno od zahtev notranjega kontroliranja, določajo, da mora čeke, naloge za bančna nakazila ali izvedbo drugih bančnih poslov podpisati eden ali več ustrezno pooblaščenih uslužbencev.
General accounts
Ustrezno navodilo na papirju podpišeta vsaj dva ustrezno pooblaščena uslužbenca ali računovodja.
The general accounts shall, in chronological order using the double-entry method, record all events and operations which affect the economic and financial situation and the assets and liabilities of Union institutions and of the agencies and Union bodies referred to in Section 2 of Chapter 3 of this Title.
V okviru izvajanja programa ali ukrepa se lahko v imenu Komisije odprejo fiduciarni računi, tako da jih lahko upravlja subjekt v skladu s točkami (c)(ii), (iii), (v) ali (vi) prvega pododstavka člena 62(1).
Balances and movements in the general accounts shall be entered in the accounting ledgers.
Takšni računi se odprejo na odgovornost odredbodajalca, ki je pristojen za izvajanje programa ali ukrepa, s soglasjem računovodje Komisije.
All accounting entries, including adjustments to the accounts, shall be based on supporting documents, to which the entries shall refer.
Takšni računi se upravljajo na odgovornost odredbodajalca.
The accounting system shall be such as to leave a clear audit trail for all accounting entries.
Računovodja Komisije določi pravila za odprtje, vodenje in zaprtje fiduciarnih računov ter njihovo uporabo.
Article 85
Člen 86
Bank accounts
Upravljanje zakladnice
For the requirements of treasury management, the accounting officer may, in the name of his or her Union institution, open accounts with financial institutions or national central banks or request for such accounts to be opened.
Razen če je v tej uredbi določeno drugače, je za upravljanje denarja in denarnih ustreznikov pooblaščen le računovodja.
The accounting officer shall also be responsible for closing those accounts or for ensuring that they are closed.
Računovodja je odgovoren tudi za njihovo hrambo.
The terms governing the opening, operation and use of bank accounts shall, depending on internal control requirements, provide that cheques, bank credit transfer orders or any other banking operations must be signed by one or more duly authorised members of staff.
Računovodja zagotovi, da ima njegova institucija Unije na razpolago zadostna sredstva za pokrivanje potreb po denarju, ki nastanejo pri izvrševanju proračuna v okviru veljavnega regulativnega okvira, in vzpostavi postopke, s katerimi se zagotovi, da nobeden od računov, odprtih v skladu s členoma 85(1) in 89(3), ne izkazuje negativnega stanja.
Manual instructions shall be signed by at least two duly authorised members of staff, or by the accounting officer.
Plačila se izvršujejo z bančnim nakazilom, s čekom ali – z računa izločenih sredstev oziroma če to izrecno dovoli računovodja – s plačilno kartico, direktno obremenitvijo ali drugimi plačilnimi sredstvi v skladu s pravili, ki jih določi računovodja.