natgillin/translations-raw huggingface dataset:
Notwithstanding the first subparagraph, the validation of expenditure shall also apply to interim or final reports not associated with a payment request in which case the impact on the accounting system is limited to the general accounts.
Uporaba tega sistema se lahko odredi tudi, če to izrecno odobri računovodja v skladu s členom 86(3).
The validation decision shall be expressed through electronically secured signature in accordance with Article 146 by the authorising officer, or by a technically competent member of staff duly empowered by a formal decision of the authorising officer, or, exceptionally, for paper workflow take the form of a stamp incorporating that signature.
Člen 112
With the endorsement ‘certified correct’ the authorising officer responsible, or a technically competent member of staff duly empowered by the authorising officer responsible, shall certify:
Vrste proračunskih obveznosti
for pre-financing: that the conditions required in the legal commitment for the payment of the pre-financing are met;
Proračunske obveznosti spadajo v eno od naslednjih kategorij:
for interim and balance payments in contracts: that the services provided for in the contract have been properly provided, the supplies properly delivered or that the work has been properly carried out;
posamezne: kadar sta prejemnik in znesek odhodka znana;
for interim and balance payments in grants: that the action or work programme carried out by the beneficiary is in all respects in compliance with the grant agreement, including, where applicable that the costs declared by the beneficiary are eligible.
celotne: kadar vsaj eden od elementov, potrebnih za ugotovitev posamezne obveznosti, še ni znan;
In the case referred to in point (c) of the second subparagraph, cost estimates shall not be deemed to comply with the eligibility conditions set out in Article 186(3).
začasne: kadar so namenjene pokrivanju odhodkov za EKJS iz člena 11(2) in rutinskih upravnih odhodkov, kadar bodisi znesek bodisi končni prejemniki plačil še niso dokončno znani.
The same principle shall also apply to interim and final reports not associated to a payment request.
Ne glede na točko (c) prvega pododstavka, se rutinski upravni odhodki, povezani z delegacijami Unije in predstavništvi Unije, lahko krijejo z začasnimi proračunskimi obveznostmi, tudi kadar so znesek in končni prejemniki znani.
In order to authorise the expenditure, the authorising officer responsible shall, after having verified that the appropriations are available, issue a payment order to instruct the accounting officer to pay the amount of expenditure which was previously validated.
Proračunske obveznosti za ukrepe, ki trajajo več kot eno proračunsko leto, se lahko razporedijo na več let v letne obroke, samo kadar tako določa temeljni akt ali kadar se nanašajo na upravne odhodke.
Where periodic payments are made with regard to services rendered, including rental services, or goods delivered, the authorising officer may, subject to that officer’s risk analysis, order the application of a direct debit system from an imprest account.
Celotna proračunska obveznost se prevzame na podlagi sklepa o financiranju.
The application of such a system may also be ordered if it is specifically authorised by the accounting officer in accordance with Article 86(3).
Celotna proračunska obveznost se prevzame najpozneje pred sprejetjem sklepa o prejemnikih in zneskih ter, kadar je za izvrševanje zadevnih odobritev potrebno sprejetje programa dela, po tem, ko je bil tak program sprejet.
Article 112
Celotne proračunske obveznosti se izvršujejo bodisi s sklenitvijo sporazuma o financiranju, ki sam predvideva poznejšo sklenitev ene ali več pravnih obveznosti, bodisi s sklenitvijo ene ali več pravnih obveznosti.
Types of budgetary commitments
Sporazumi o financiranju na področju neposredne finančne pomoči tretjim državam, vključno s proračunsko podporo, ki pomenijo pravno obveznost, so lahko podlaga za plačilo brez sklenitve drugih pravnih obveznosti.
Budgetary commitments shall fall into one of the following categories:
Kadar se celotna proračunska obveznost izvršuje s sklenitvijo sporazuma o financiranju, se drugi pododstavek odstavka 3 ne uporablja.
individual: when the recipient and the amount of the expenditure are known;
Vsako posamezno pravno obveznost, sklenjeno na podlagi celotne proračunske obveznosti, odgovorni odredbodajalec pred podpisom evidentira v osrednjem proračunskem računovodstvu in knjiži v celotno proračunsko obveznost.
global: when at least one of the elements necessary to identify the individual commitment is still not known;
Začasne proračunske obveznosti se izvršujejo s sklenitvijo ene ali več pravnih obveznosti, na podlagi katerih nastane upravičenost do poznejših plačil.
provisional: to cover routine management expenditure for the EAGF as referred to in Article 11(2), and routine administrative expenditure where either the amount or the final payees are not definitively known.
Vendar se v primerih, ki se nanašajo na odhodke za upravljanje kadrov, odhodke za člane oziroma nekdanje člane institucij Unije ali odhodke za komuniciranje, ki jih imajo institucije za obveščanje javnosti o dogodkih Unije, ali v primerih iz točke 14.5 Priloge I, lahko izvršujejo neposredno s plačili brez sklenitve predhodne pravne obveznosti.
Notwithstanding point (c) of the first subparagraph, routine administrative expenditure relating to Union delegations and Union representations may be covered by provisional budgetary commitments also when the amount and final payee are known.
Člen 113
Budgetary commitments for actions extending over more than one financial year may be broken down over several years into annual instalments only where the basic act so provides or where they relate to administrative expenditure.
Obveznosti za odobritve EKJS
A global budgetary commitment shall be made on the basis of a financing decision.
Za vsako proračunsko leto odobritve EKJS vključujejo nediferencirana sredstva za odhodke v zvezi z ukrepi iz člena 4(1) Uredbe (EU) št. 1306/2013.
The global budgetary commitment shall be made at the latest before the decision on the recipients and amounts is taken and, where implementation of the appropriations concerned involves the adoption of a work programme, at the earliest after that programme has been adopted.
Odhodki, povezani z ukrepi iz člena 4(2) in člena 6 navedene uredbe, z izjemo ukrepov, ki se financirajo iz neoperativne tehnične pomoči, in prispevkov izvedbenim agencijam, se pokrijejo iz diferenciranih sredstev.
A global budgetary commitment shall be implemented either by the conclusion of a financing agreement, itself providing for the subsequent entering into one or more legal commitments, or by entering into one or more legal commitments.
Odločitve Komisije, s katerimi se določi znesek povračil odhodkov v zvezi z EKJS, ki jih imajo države članice, predstavljajo celotne začasne proračunske obveznosti, ki pa ne presegajo skupnih proračunskih odobritev, knjiženih za EKJS.
Financing agreements in the field of direct financial assistance to third countries, including budget support, which constitute legal commitments may give rise to payments without entering into other legal commitments.
Celotne začasne proračunske obveznosti za EKJS za določeno proračunsko leto, za katere niso bile prevzete obveznosti na specifičnih proračunskih postavkah do 1. februarja naslednjega proračunskega leta, se sprostijo za zadevno proračunsko leto, za katero so bile odobrene.
Where the global budgetary commitment is implemented by the conclusion of a financing agreement, the second subparagraph of paragraph 3 shall not apply.
Za odhodke organov in teles iz pravil v zvezi z EKJS se prevzamejo obveznosti po poglavjih, členih in postavkah v dveh mesecih po prejetju poročil držav članic.
Each individual legal commitment entered into following a global budgetary commitment shall, prior to signature, be registered by the authorising officer responsible in the central budgetary accounts and booked to the global budgetary commitment.
Takšne obveznosti se lahko prevzamejo po poteku tega obdobja dveh mesecev, pri čemer je treba uporabiti postopek za prerazporeditev odobritev glede zadevnih proračunskih postavk.
Provisional budgetary commitments shall be implemented by entering into one or more legal commitments giving rise to an entitlement to subsequent payments.
Zneski se obračunajo kot plačila v istem dvomesečnem obdobju, razen če države članice še niso izvršile plačila ali kadar obstaja dvom glede upravičenosti.
However, in cases relating to expenditure on staff management, expenditure on members or former members of a Union institution or expenditure on communication engaged in by Union institutions for the coverage of Union events, or in the cases referred to in point 14.5 of Annex I, they may be implemented directly by payments without entering into prior legal commitments.
Obveznosti iz prvega pododstavka tega odstavka se odštejejo od celotne začasne proračunske obveznosti iz odstavka 1.
Article 113
Uporaba odstavkov 2 in 3 je odvisna od preučitve in sprejetja zaključnega računa.
Commitments for EAGF appropriations
Člen 114
For each financial year, the EAGF appropriations shall include non-differentiated appropriations for expenditure related to measures referred to in Article 4(1) of Regulation (EU) No 1306/2013.
Roki za obveznosti
Expenditure related to the measures referred to in Article 4(2) and Article 6 of that Regulation, with the exception of measures financed under non-operational technical assistance and contributions to executive agencies, shall be covered by differentiated appropriations.
Brez poseganja v člena 111(2) in 264(3) se pravne obveznosti, ki se nanašajo na posamezne ali začasne proračunske obveznosti, sklenejo do 31. decembra leta n, pri čemer je leto n tisto, v katerem je bila prevzeta proračunska obveznost.
The Commission decisions fixing the amount of reimbursement of expenditure related to the EAGF incurred by Member States shall constitute global provisional budgetary commitments, which shall not exceed the total appropriations entered in the budget for the EAGF.
Celotne proračunske obveznosti zajemajo skupne stroške ustreznih pravnih obveznosti, sklenjenih do 31. decembra leta n+1.
Global provisional budgetary commitments for the EAGF which have been made for a financial year and which have not given rise to a commitment on specific budget lines by 1 February of the following financial year shall be decommitted in respect of the financial year concerned.
Kadar se na podlagi celotne proračunske obveznosti podeli nagrada iz naslova IX, se pravna obveznost iz člena 207(4) sklene do 31. decembra leta n+3.
Expenditure effected by the authorities and bodies referred to in the rules relating to the EAGF shall, within two months of receipt of the statements sent by Member States, be the subject of a commitment by chapter, article and item.
Kar zadeva zunanje delovanje, kadar se na podlagi celotne proračunske obveznosti sklene sporazum o financiranju s tretjo državo, se tovrstni sporazumi sklenejo do 31. decembra leta n+1.
Such commitments may be made after the expiry of that two-month period where a procedure for a transfer of appropriations concerning the relevant budget lines is necessary.
V tem primeru celotna proračunska obveznost krije skupne stroške pravnih obveznosti, s katerimi se izvršuje sporazum o financiranju, sklenjen v obdobju treh let po datumu sklenitve sporazuma o financiranju.
Except where payment has not yet been made by Member States or where eligibility is in doubt, the amounts shall be charged as payments within the same two-month period.
Vendar pa v naslednjih primerih celotna proračunska obveznost krije skupne stroške pravnih obveznosti, sklenjenih do konca obdobja izvrševanja sporazuma o financiranju:
The commitments referred to in the first subparagraph of this paragraph shall be deducted from the global provisional budgetary commitment referred to in paragraph 1.
ukrepi z več donatorji;
Paragraphs 2 and 3 shall apply subject to the examination and acceptance of the accounts.
operacije mešanega financiranja;
Article 114
pravne obveznosti v zvezi z revizijo in vrednotenjem;
Time limits for commitments
v naslednjih izjemnih okoliščinah:
Without prejudice to Articles 111(2) and 264(3), legal commitments relating to individual or provisional budgetary commitments shall be entered into by 31 December of year n, year n being the one in which the budgetary commitment was made.
spremembe pravnih obveznosti, ki so že bile sklenjene;
Global budgetary commitments shall cover the total cost of the corresponding legal commitments entered into up to 31 December of year n+1.
pravne obveznosti, ki se sklenejo po predčasnem preklicu obstoječe pravne obveznosti;
Where the global budgetary commitment gives rise to the award of a prize referred to in Title IX, the legal commitment referred to in Article 207(4) shall be entered into by 31 December of year n+3.
spremembe subjekta, ki mu je bila zaupana izvedba projekta.
In external actions, where the global budgetary commitment gives rise to a financing agreement concluded with a third country, the financing agreement shall be concluded by 31 December of year n+1.
Tretji in četrti pododstavek odstavka 2 se ne uporabljata za naslednje večletne programe, ki se izvajajo z razdeljenimi obveznostmi:
In that case, the global budgetary commitment shall cover the total costs of legal commitments implementing the financing agreement entered into within a period of three years following the date of conclusion of the financing agreement.
instrument za predpristopno pomoč, ustanovljen z Uredbo (EU) št. 231/2014 Evropskega parlamenta in Sveta;
However, in the following cases, the global budgetary commitment shall cover the total costs of legal commitments entered into until the end of the period of implementation of the financing agreement:
evropski instrument sosedstva, ustanovljen z Uredbo (EU) št. 232/2014 Evropskega parlamenta in Sveta.
multi-donor actions;
V primerih iz prvega pododstavka, Komisija samodejno sprosti odobritve v skladu s pravili za posamezni sektor.
blending operations;
Za posamezne in začasne proračunske obveznosti za ukrepe, ki trajajo več kot eno proračunsko leto, razen v primeru odhodkov za zaposlene, se končni datum za izvršitev določi v skladu s pogoji v pravni obveznosti, na katero se nanašajo, pri čemer se upošteva načelo dobrega finančnega poslovodenja.
legal commitments relating to audit and evaluation;
Kateri koli deli proračunskih obveznosti, ki niso bili izvršeni s plačili v šestih mesecih po končnem datumu za izvršitev, se sprostijo.
the following exceptional circumstances:
Znesek proračunske obveznosti, za katero v obdobju dveh let od sklenitve pravne obveznosti ni bilo izvršeno nobeno plačilo v smislu člena 115, se sprosti, razen kadar se ta znesek nanaša na sporne zadeve, ki jih obravnavajo sodišča ali arbitražni organi, kadar je pravna obveznost v obliki sporazuma o financiranju s tretjo državo ali kadar obstajajo posebne določbe v pravilih za posamezni sektor.
modifications made to legal commitments which have already been entered into;
Člen 115
legal commitments that are to be entered into after early termination of an existing legal commitment;
Vrste plačil
changes of the implementing entity.
Plačilo odhodkov izvrši računovodja v okviru razpoložljivih sredstev.
The third and fourth subparagraphs of paragraph 2 shall not apply to the following multiannual programmes that are implemented through split commitments:
Plačilo se izvrši na podlagi predložitve potrdila, da je ustrezni ukrep v skladu z naročilom, sporazumom ali temeljnim aktom, in zajema enega ali več naslednjih dejanj:
the Instrument for Pre-accession Assistance established by Regulation (EU) No 231/2014 of the European Parliament and of the Council;
plačilo celotnega zapadlega zneska;
the European Neighbourhood Instrument established by Regulation (EU) No 232/2014 of the European Parliament and of the Council.
plačilo zapadlega zneska na katerega koli od naslednjih načinov:
In the cases referred to in the first subparagraph, the appropriations shall be automatically decommitted by the Commission in accordance with sector-specific rules.
predhodno financiranje, ki zagotavlja likvidnostna sredstva in ki se lahko razdeli na več plačil v skladu z dobrim finančnim poslovodenjem; takšen predhodno financirani znesek se plača bodisi na podlagi naročila, sporazuma ali temeljnega akta bodisi na podlagi dokazil, ki omogočajo, da se preveri, ali se upoštevajo pogoji iz zadevnega naročila ali sporazuma;
The individual and provisional budgetary commitments for actions extending over more than one financial year shall, except in the case of staff expenditure, have a final date for implementation set, in accordance with the conditions in the legal commitments to which they refer, and taking into account the principle of sound financial management.
v obliki enega ali več vmesnih plačil, ko je naročilo ali sporazum delno izveden, in s katerim se lahko v celoti ali deloma obračuna predhodno financiranje, brez poseganja v temeljni akt;
Any parts of budgetary commitments which have not been implemented by payments six months after the final date for implementation shall be decommitted.
v obliki enega plačila razlike, ki se dolguje, ko je naročilo ali sporazum v celoti izveden;
The amount of a budgetary commitment for which no payment within the meaning of Article 115 has been made within two years of the entering into the legal commitment shall be decommitted, except where that amount relates to a case under litigation before judicial courts or arbitral bodies, where the legal commitment takes the form of a financing agreement with a third country or where there are special provisions laid down in sector-specific rules.
plačilo rezervacije v skupni sklad za rezervacije, ustanovljen na podlagi člena 212.
Article 115
S plačilom razlike se obračunajo vsi predhodni odhodki.
Types of payments
Za izterjavo neporabljenih zneskov se izda nalog za izterjavo.
Payment of expenditure shall be made by the accounting officer within the limits of the funds available.
V proračunskem računovodstvu se pri vsakem plačilu razlikuje med različnimi vrstami plačil iz odstavka 2.
Payment shall be made on production of proof that the relevant action is in accordance with the contract, the agreement or the basic act and shall cover one or more of the following operations:
Računovodska pravila iz člena 80 vključujejo pravila za obračun predhodnega financiranja v zaključnem računu in za potrditev upravičenosti stroškov.
payment of the entire amount due;
Odgovorni odredbodajalec redno obračunava plačila predhodnega financiranja v skladu z ekonomsko naravo projekta in najpozneje ob koncu projekta.
payment of the amount due in any of the following ways:
Obračun se izvede na podlagi informacij o nastalih stroških ali potrditve izpolnitve pogojev za plačilo v skladu s členom 125, kot jih je potrdil odredbodajalec v skladu s členom 111(3).
pre-financing providing a float, which may be divided into a number of payments in accordance with the principle of sound financial management; such pre-financing amount shall be paid either on the basis of the contract, the agreement or the basic act, or on the basis of supporting documents which make it possible to check that the terms of the contract or agreement in question are complied with;
Za sporazume o nepovratnih sredstvih, naročila ali sporazume o prispevkih v vrednosti več kot 5000000 EUR odredbodajalec ob koncu vsakega leta pridobi vsaj informacije, potrebne za izračun razumne ocene stroškov.
one or more interim payments as a counterpart of a partial execution of the action or partial performance of the contract or agreement, which may clear pre-financing in whole or in part, without prejudice to the basic act;
Te informacije se ne uporabijo pri obračunu predhodnega financiranja, lahko pa jih uporabita odredbodajalec in računovodja za zagotovitev skladnosti s členom 82(2).
one payment of the balance of the amounts due where the action is completely executed, or the contract or agreement is completely performed;
Za namene drugega pododstavka se v sklenjene pravne obveznosti vključijo ustrezne določbe.
payment of a provision into the common provisioning fund established pursuant to Article 212.
Člen 116
The payment of the balance shall clear all preceding expenditure.
Roki za plačila
A recovery order shall be issued to recover unused amounts.
Plačila se izvedejo v:
A distinction shall be made in budgetary accounting between the different types of payment referred to in paragraph 2 at the time each payment is made.
90 koledarskih dneh za sporazume o prispevkih, naročila in sporazume o nepovratnih sredstvih, ki zajemajo tehnične storitve ali ukrepe, katerih ocena je posebej kompleksna in katerih plačila so odvisna od odobritve poročila ali potrdila;
The accounting rules referred to in Article 80 shall include the rules for clearing the pre-financing in the accounts and for the acknowledgment of the eligibility of costs.
60 koledarskih dneh za vse druge sporazume o prispevkih, naročila in sporazume o nepovratnih sredstvih, katerih plačila so odvisna od odobritve poročila ali potrdila;
Pre-financing payments shall be cleared regularly by the authorising officer responsible, according to the economic nature of the project and, at the latest, at the end of the project.
30 koledarskih dneh za vse druge sporazume o prispevkih, naročila in sporazume o nepovratnih sredstvih.
The clearing shall be performed on the basis of information on costs incurred or confirmation of the conditions for payment being fulfilled in accordance with Article 125 as validated by the authorising officer in accordance with Article 111(3).
Rok za izvršitev plačil vključuje potrditev, odobritev in plačilo odhodkov.
For grant agreements, contracts or contribution agreements above EUR 5000000, the authorising officer shall obtain at each year-end at least the information needed to calculate a reasonable estimate of the costs.
Teči začne od dne prejema zahtevka za plačilo.
That information shall not be used for clearing the pre-financing, but may be used by the authorising officer and the accounting officer to comply with Article 82(2).
Služba, ki jo je pooblastil odgovorni odredbodajalec, zahtevek za plačilo čim prej evidentira in šteje se, da je bil zahtevek za plačilo prejet na datum evidentiranja.
For the purposes of the second subparagraph, appropriate provisions shall be included in the legal commitments entered into.
Za datum plačila šteje datum, na katerega je bremenjen račun institucije Unije.
Article 116
Zahtevek za plačilo vključuje naslednje bistvene elemente:
Time limits for payments
identifikacijo upnika;
Payments shall be made within:
znesek;
90 calendar days for contribution agreements, contracts and grant agreements involving technical services or actions which are particularly complex to evaluate and for which payment depends on the approval of a report or a certificate;
valuto;
60 calendar days for all other contribution agreements, contracts and grant agreements for which payment depends on the approval of a report or a certificate;
datum.
30 calendar days for all other contribution agreements, contracts and grant agreements.
Kadar manjka eden ali več bistvenih elementov, se zahtevek za plačilo zavrne.
The time allowed for making payments shall be understood to include validation, authorisation and the payment of expenditure.
Upnik se o zavrnitvi in razlogih zanjo čim prej pisno obvesti, najpozneje pa v 30 koledarskih dneh od datuma, ko je bil prejet zahtevek za plačilo.
It shall begin to run from the date on which a payment request is received.
Odgovorni odredbodajalec lahko začasno prekine rok za plačilo, kadar:
A payment request shall be registered by the authorised department of the authorising officer responsible as soon as possible and is deemed to be received on the date it is registered.
znesek iz zahtevka za plačilo še ni zapadel ali
The date of payment is deemed to be the date on which the Union institution’s account is debited.
niso bila predložena ustrezna dokazila.