natgillin/translations-raw huggingface dataset:
Within the implementation of a programme or an action, fiduciary accounts may be opened on behalf of the Commission in order to allow for their management by an entity pursuant to point (c)(ii), (iii), (v) or (vi) of the first subparagraph of Article 62(1).
Odredbodajalec pred sklenitvijo obveznosti s tretjo stranjo potrdi identiteto prejemnika plačila, pridobi podatke o pravnem subjektu prejemnika plačil in njegove bančne podatke ter jih vnese v skupen dokument institucije Unije, za katero je odgovoren računovodja, da se zagotovijo preglednost, odgovornost in pravilno izvrševanje plačil.
Such accounts shall be opened under the responsibility of the authorising officer in charge of the implementation of the programme or action in agreement with the accounting officer of the Commission.
Računovodja lahko izvrši plačila šele, ko institucija Unije, za katero je računovodja odgovoren, v skupen dokument vnese podatke o pravnem subjektu prejemnika plačila in njegove bančne podatke.
Such accounts shall be managed under the responsibility of the authorising officer.
Odredbodajalci obvestijo računovodjo o vseh spremembah pravnega subjekta in bančnih podatkov, ki jim jih je sporočil prejemnik plačila, ter pred odobritvijo kakršnega koli plačila preverijo, da so ti podatki veljavni.
The accounting officer of the Commission shall lay down rules for the opening, management and closure of fiduciary accounts and their use.
Člen 87
Article 86
Evidenca sredstev
Treasury management
Institucije Unije ter agencije ali organi Unije iz oddelka 2 poglavja 3 tega naslova vodijo evidenco sredstev, ki prikazuje količino in vrednost vseh njihovih opredmetenih, neopredmetenih in finančnih sredstev v skladu z vzorcem, ki ga pripravi računovodja Komisije.
Unless otherwise provided in this Regulation, only the accounting officer shall be empowered to manage cash and cash equivalents.
Prav tako preverijo, da vknjižbe v njihovi evidenci sredstev ustrezajo dejanskemu stanju.
The accounting officer shall be responsible for their safekeeping.
Vsa osnovna sredstva, ki se lahko uporabljajo več kot eno leto in niso potrošno blago, katerih nabavna cena ali proizvodni stroški so višji od navedenih v računovodskih postopkih iz člena 77, se vpišejo v evidenco sredstev in evidentirajo na kontih osnovnih sredstev.
The accounting officer shall ensure that his or her Union institution has at its disposal sufficient funds to cover the cash requirements arising from budget implementation within the applicable regulatory framework and shall set up procedures to ensure that none of the accounts opened in accordance with Articles 85(1) and 89(3) is in debit.
Prodaja opredmetenih sredstev Unije se ustrezno objavi.
Payments shall be made by bank credit transfer, by cheque or, from imprest accounts, or if specifically authorised by the accounting officer, by debit card, direct debit or other means of payment, in accordance with the rules laid down by the accounting officer.
Institucije Unije ter agencije ali organi Unije iz oddelka 2 poglavja 3 tega naslova sprejme določbe o varovanju sredstev, vključenih v njegovo evidenco sredstev, in določi, katera upravna služba je odgovorna za sistem vodenja evidence sredstev.
Before entering into a commitment towards a third party, the authorising officer shall confirm the payee’s identity, establish the legal entity and payment details of the payee and enter them in the common file by the Union institution for which the accounting officer is responsible in order to ensure transparency, accountability and proper payment implementation.
Oddelek 4
The accounting officer may only make payments if the payee’s legal entity and payment details have first been entered in a common file by the Union institution for which the accounting officer is responsible.
Skrbnik računa izločenih sredstev
Authorising officers shall inform the accounting officer of any change in the legal entity and payment details communicated to them by the payee and shall check that those details are valid before they authorise any payment.
Člen 88
Article 87
Računi izločenih sredstev
The inventory of assets
Računi izločenih sredstev se lahko vzpostavijo za plačilo odhodkov, kadar je izvrševanje plačevanja s proračunskimi postopki zaradi omejenih zneskov materialno nemogoče ali neučinkovito.
Union institutions and agencies or Union bodies referred to in Section 2 of Chapter 3 of this Title shall keep inventories showing the quantity and value of all their tangible, intangible and financial assets in accordance with a model drawn up by the accounting officer of the Commission.
Računi izločenih sredstev se lahko vzpostavijo tudi za pobiranje prihodkov, ki niso lastna sredstva.
They shall also check that entries in their respective inventories correspond to the actual situation.
Delegacije Unije lahko račune izločenih sredstev uporabljajo tudi za izvrševanje plačil v omejenih zneskih s proračunskimi postopki, če je taka uporaba učinkovita in uspešna ter jo narekujejo lokalne zahteve.
All items acquired with a period of use greater than one year, which are not consumables, and whose purchase price or production cost is higher than that indicated by the accounting procedures referred to in Article 77 shall be entered in the inventory and recorded in the fixed assets accounts.
Najvišji znesek, ki ga lahko za posamezno odhodkovno postavko izplača skrbnik računa izločenih sredstev, kadar je izvrševanje plačevanja s proračunskimi postopki materialno nemogoče ali neučinkovito, določi računovodja in v nobenem primeru ne presega 60000 EUR.
The sale of the Union’s tangible assets shall be suitably advertised.
Toda na področju pomoči za krizno upravljanje in ukrepov v okviru humanitarne pomoči se lahko računi izločenih sredstev uporabijo brez vsakršnih omejitev višine zneska, pri tem pa se upošteva višina odobritev, ki sta jih odobrila Evropski parlament in Svet za ustrezno proračunsko postavko za tekoče proračunsko leto in v skladu z notranjimi pravili Komisije.
Union institutions and agencies or Union bodies referred to in Section 2 of Chapter 3 of this Title shall adopt provisions on safeguarding the assets included in their respective inventories and decide which administrative departments are responsible for the inventory system.
V delegacijah Unije se računi izločenih sredstev vzpostavijo za plačilo odhodkov oddelkov proračuna v zvezi s Komisijo in v zvezi z ESZD ter zagotavljajo popolno sledljivost odhodkov.
Section 4
Člen 89
Imprest administrator
Vzpostavitev in vodenje računov izločenih sredstev
Article 88
Račun izločenih sredstev se vzpostavi in skrbnik računa izločenih sredstev imenuje s sklepom računovodje institucije Unije na podlagi ustrezno utemeljenega predloga odgovornega odredbodajalca.
Imprest accounts
Navedeni sklep določa naloge in obveznosti skrbnika računa izločenih sredstev in odredbodajalca.
Imprest accounts may be set up for the payment of expenditure where, owing to the limited amounts involved, it is materially impossible or inefficient to carry out payment operations by budgetary procedures.
Skrbniki računa izločenih sredstev se izberejo med uradniki ali, če je potrebno in samo v ustrezno utemeljenih primerih, med drugimi uslužbenci ali v skladu s pogoji iz notranjih pravil Komisije med uslužbenci Komisije na področju pomoči za krizno upravljanje in ukrepov v okviru humanitarne pomoči, pod pogojem, da njihova pogodba o zaposlitvi jamči enakovredno raven varstva v smislu odgovornosti, kakršna velja za uslužbence v skladu s členom 95.
Imprest accounts may also be set up for the collection of revenue other than own resources.
Skrbniki računa izločenih sredstev se izberejo na podlagi znanja, kompetenc in konkretnih kvalifikacij, ki jih dokazujejo z diplomami ali ustreznimi strokovnimi izkušnjami, ali po ustreznem programu usposabljanja.
In Union delegations, imprest accounts may also be used to execute payments of limited amounts by budgetary procedures, if such use is efficient and effective due to local requirements.
V predlogih za sklepe o vzpostavitvi računa izločenih sredstev odgovorni odredbodajalec zagotovi, da:
The maximum amount which may be paid by the imprest administrator where it is materially impossible or inefficient to carry out payment operations by budgetary procedures shall be established by the accounting officer and shall in any case not exceed EUR 60000 for each item of expenditure.
ima prednost uporaba proračunskih postopkov, kadar obstaja dostop do centralnega računalniškega računovodskega sistema;
However, in the field of crisis management aid and humanitarian aid operations, imprest accounts may be used without any limitation on the amount, while respecting the level of appropriations decided by the European Parliament and by the Council on the corresponding budget line for the current financial year and in accordance with the internal rules of the Commission.
se računi izločenih sredstev uporabljajo samo v ustrezno utemeljenih primerih.
In Union delegations, imprest accounts shall be set up for the payment of expenditure from both the sections of the budget relating to the Commission and to the EEAS, ensuring full traceability of expenditure.
V sklepih o vzpostavitvi računa izločenih sredstev računovodja določi pogoje vodenja in uporabe računov izločenih sredstev.
Article 89
Tudi za spremembo pogojev vodenja računa izločenih sredstev je potreben sklep računovodje na podlagi ustrezno utemeljenega predloga odgovornega odredbodajalca.
Creation and administration of imprest accounts
Bančne račune za izločena sredstva odpre in spremlja računovodja, ki tudi odobri podpise računov na podlagi prenosa pooblastila po ustrezno utemeljenem predlogu odgovornega odredbodajalca.
The creation of an imprest account and the appointment of an imprest administrator shall be the subject of a decision by the accounting officer of the Union institution, on the basis of a duly substantiated proposal from the authorising officer responsible.
Sredstva na računu izločenih sredstev zagotavlja računovodja institucije Unije, zanje pa so odgovorni skrbniki računov izločenih sredstev.
That decision shall set out the respective responsibilities and obligations of the imprest administrator and the authorising officer.
Plačilom sledi sprejetje odločitev o formalni dokončni potrditvi ali izdaja nalogov za plačilo, ki jih podpiše odgovorni odredbodajalec.
Imprest administrators shall be chosen from officials or, should the need arise and only in duly substantiated cases, from other members of staff or in accordance with the conditions established in the internal rules of the Commission from personnel employed by the Commission in the field of crisis management aid and humanitarian aid operations provided that their employment contracts guarantee equivalent level of protection in terms of liability as applicable to staff pursuant to Article 95.
Transakcije na računu izločenih sredstev odredbodajalec obračuna na koncu naslednjega meseca, da je mogoče uskladiti računovodsko in bančno stanje.
Imprest administrators shall be chosen on the grounds of their knowledge, skills and particular qualifications as evidenced by diplomas or by appropriate professional experience, or after an appropriate training programme.
Računovodja izvaja preverjanja ali pa zagotovi, da jih izvaja uslužbenec v njegovi službi ali službi za odobravanje, ki je posebej pooblaščen za ta namen.
In proposals for decisions to create an imprest account, the authorising officer responsible shall ensure that:
Ta preverjanja se praviloma izvajajo na kraju samem in po potrebi brez predhodne napovedi, da se preveri obstoj sredstev, ki so bila dodeljena skrbnikom računa izločenih sredstev, in knjigovodstvo ter se preveri, da so transakcije na računu izločenih sredstev obračunane v za to določenem roku.
priority is given to the use of budgetary procedures where there is access to the central computerised accounting system;
Računovodja ugotovitve teh preverjanj sporoči odgovornemu odredbodajalcu.
imprest accounts are used only in duly substantiated cases.
Odgovornost finančnih udeležencev
In decisions to create an imprest account, the accounting officer shall specify the operating terms and the conditions for use of the imprest account.
Splošna pravila
The amendment of the operating terms for an imprest account shall also be the subject of a decision by the accounting officer on a duly substantiated proposal from the authorising officer responsible.
Člen 90
Bank accounts for the imprest shall be opened and monitored by the accounting officer, who shall also authorise delegated signatures on them on the basis of a duly substantiated proposal from the authorising officer responsible.
Preklic prenosa pooblastil in začasni preklic nalog, prenesenih na finančne udeležence
Imprest accounts shall be endowed by the accounting officer of the Union institution and shall be placed under the responsibility of imprest administrators.
Odgovornim odredbodajalcem lahko organ, ki jih je imenoval, kadar koli dokončno ali začasno prekliče prenos ali nadaljnji prenos pooblastil.
Payments made shall be followed by formal final validation decisions or payment orders signed by the authorising officer responsible.
Računovodje ali skrbnike računov izločenih sredstev ali vse lahko kadar koli začasno ali dokončno odstavi organ, ki jih je imenoval.
The imprest transactions shall be settled by the authorising officer by the end of the following month, so that the accounting balance and the bank balance can be reconciled.
Odstavka 1 in 2 ne posegata v noben disciplinski ukrep zoper finančne udeležence iz navedenih odstavkov.
The accounting officer shall carry out checks, or have them carried out by a staff member in his or her own department or in the authorising department specifically empowered for that purpose.
Člen 91
Those checks shall as a general rule be effected on the spot and, where necessary, without warning, to verify the existence of the funds allocated to the imprest administrators and the bookkeeping and to check that imprest transactions are settled within the time limit set.
Odgovornost finančnih udeležencev za nezakonito ravnanje, goljufijo ali korupcijo
The accounting officer shall communicate the findings of those checks to the authorising officer responsible.
To poglavje ne posega v kazensko odgovornost, ki jo imajo lahko finančni udeleženci iz člena 90 v skladu z nacionalnim pravom, ki se uporablja, in veljavnimi določbami glede zaščite finančnih interesov Unije ter glede boja proti korupciji, v kateri sodelujejo uradniki Unije ali uradniki držav članic.
Liability of financial actors
Brez poseganja v člene 92, 94 in 95 te uredbe je vsak odgovorni odredbodajalec, računovodja ali skrbnik računa izločenih sredstev disciplinsko in odškodninsko odgovoren v skladu s kadrovskimi predpisi, osebje, ki ga zaposli Komisija na področju pomoči za krizno upravljanje in za ukrepe v okviru humanitarne pomoči iz člena 89(1) te uredbe pa v skladu z njihovimi pogodbami o zaposlitvi.
General rules
V primeru nezakonitega ravnanja, goljufije ali korupcije, ki lahko škoduje interesom Unije, se zadeva predloži organom in telesom, imenovanim na podlagi zakonodaje, ki se uporablja, zlasti OLAF.
Article 90
Pravila, ki se uporabljajo za odgovorne odredbodajalce
Withdrawal of delegation of powers to and suspension of duties of financial actors
Člen 92
Authorising officers responsible may at any time have their delegation or subdelegation withdrawn temporarily or definitively by the authority which appointed them.
Pravila, ki se uporabljajo za odredbodajalce
Accounting officers or imprest administrators, or both, may at any time be suspended temporarily or definitively from their duties by the authority which appointed them.
Odgovorni odredbodajalec je odškodninsko odgovoren v skladu s kadrovskimi predpisi.
Paragraphs 1 and 2 shall be without prejudice to any disciplinary action taken in respect of the financial actors referred to in those paragraphs.
Obveznost plačila odškodnine se uporablja zlasti, če odgovorni odredbodajalec bodisi namerno bodisi iz hude malomarnosti:
Article 91
pri določanju, katere upravičene zneske je treba izterjati, izdajanju nalogov za izterjavo, prevzemanju obveznosti za odhodke ali podpisovanju nalogov za plačilo ne ravna v skladu s to uredbo;
Liability of financial actors for illegal activity, fraud or corruption
ne pripravi dokumenta o ugotovitvi terjatve, ne izda naloga za izterjavo ali ga izda prepozno ali prepozno izda nalog za plačilo, zaradi česar lahko tretje strani vložijo civilno tožbo zoper institucijo Unije.
This Chapter is without prejudice to any liability under criminal law which the financial actors referred to in Article 90 may incur as provided for in applicable national law and in the provisions in force concerning the protection of the financial interests of the Union and the fight against corruption involving Union officials or officials of Member States.
Odredbodajalec na podlagi prenosa pooblastil ali nadaljnjega prenosa pooblastil, ki prejme zavezujoče navodilo, za katerega meni, da je nepravilno ali v nasprotju z načelom dobrega finančnega poslovodenja, zlasti ker navodila ni mogoče izvesti z dodeljenimi viri, o tem dejstvu pisno obvesti organ, ki je nanj prenesel ali nadalje prenesel pooblastila.
Without prejudice to Articles 92, 94 and 95 of this Regulation, each authorising officer responsible, accounting officer or imprest administrator shall be liable to disciplinary action and payment of compensation as laid down in the Staff Regulations, or for the personnel employed by the Commission in the field of crisis management aid and humanitarian aid operations as referred to in Article 89(1) of this Regulation in their employment contracts.
Če se navodilo pisno potrdi, potrditev pa je prejeta pravočasno ter je iz potrditve tudi dovolj jasno razvidno, da se izrecno nanaša na točke, ki jim je odredbodajalec na podlagi prenosa pooblastil ali nadaljnjega prenosa pooblastil oporekal, odredbodajalec na podlagi prenosa pooblastil ali nadaljnjega prenosa pooblastil za odločitev ne odgovarja.
In the event of illegal activity, fraud or corruption which may harm the interests of the Union, the matter shall be referred to the authorities and bodies designated by the applicable legislation, in particular to OLAF.
Navodilu sledi, razen če ni očitno nezakonito ali pomeni kršitev veljavnih varnostnih standardov.
Rules applicable to authorising officers responsible
Enak postopek se uporablja v primerih, kadar odredbodajalec meni, da je odločitev, ki jo mora sprejeti na podlagi svojih pristojnosti, nepravilna ali v nasprotju z načelom dobrega finančnega poslovodenja, ali kadar odredbodajalec med izvajanjem zavezujočega navodila ugotovi, da bi zaradi okoliščin zadeve lahko nastala takšna situacija.
Article 92
Vsa navodila, potrjena na način iz tega odstavka, odgovorni odredbodajalec na podlagi prenosa pooblastil evidentira in jih tudi navede v letnem poročilu o dejavnostih.
Rules applicable to authorising officers
V primeru nadaljnjega prenosa pooblastil v okviru svoje službe odredbodajalec na podlagi prenosa pooblastil ostane odgovoren za učinkovitost in uspešnost vzpostavljenih notranjih upravljavskih in kontrolnih sistemov ter za izbiro odredbodajalca na podlagi nadaljnjega prenosa pooblastil.
The authorising officer responsible shall be liable for payment of compensation as laid down in the Staff Regulations.
V primeru nadaljnjega prenosa pooblastil na vodje delegacij Unije in njihove namestnike je odredbodajalec na podlagi prenosa pooblastil odgovoren za določanje vzpostavljenih notranjih upravljavskih in kontrolnih sistemov, pa tudi njihovo učinkovitost in uspešnost.
The obligation to pay compensation shall apply in particular if the authorising officer responsible, whether intentionally or through gross negligence on his or her part:
Vodje delegacij Unije so odgovorni za ustrezno vzpostavitev in delovanje teh sistemov v skladu z navodili odredbodajalca na podlagi prenosa pooblastil ter za upravljanje sredstev in poslov, ki jih v okviru svoje odgovornosti izvajajo znotraj delegacije Unije.
determines entitlements to be recovered or issues recovery orders, commits expenditure or signs a payment order without complying with this Regulation;
Preden prevzamejo svoje dolžnosti, opravijo posebne tečaje usposabljanja s področja nalog in pristojnosti odredbodajalcev ter izvrševanja proračuna.
omits to draw up a document establishing an amount receivable, neglects to issue a recovery order or is late in issuing it or is late in issuing a payment order, thereby rendering the Union institution liable to civil action by third parties.
Vodje delegacij Unije v skladu s členom 76(3) poročajo o svojih pristojnostih na podlagi prvega pododstavka tega odstavka.
An authorising officer by delegation or sub-delegation who receives a binding instruction which he or she considers to be irregular or contrary to the principle of sound financial management, in particular because the instruction cannot be carried out with the resources allocated to him or her, shall inform the authority from which he or she received the delegation or subdelegation about that fact in writing.
Vodje delegacij Unije vsako leto odredbodajalcu na podlagi prenosa pooblastil Komisije predložijo izjavo o zanesljivosti o notranjih upravljavskih in kontrolnih sistemih, vzpostavljenih v njihovih delegacijah, pa tudi o upravljanju poslov, ki jih opravljajo na podlagi nadaljnjega prenosa pooblastil, in o njihovih rezultatih, da lahko odredbodajalec pripravi izjavo o zanesljivosti iz člena 74(9).
If the instruction is confirmed in writing and that confirmation is received in good time and is sufficiently clear, in that it refers explicitly to the points which the authorising officer by delegation or subdelegation has challenged, the authorising officer by delegation or subdelegation shall not be held liable.
Ta odstavek se uporablja tudi za namestnike vodij delegacij Unije, kadar delujejo kot odredbodajalci na podlagi nadaljnjega prenosa pooblastil v odsotnosti vodij delegacij Unije.
He or she shall carry out the instruction, unless it is manifestly illegal or constitutes a breach of the relevant safety standards.
Člen 93
The same procedure shall apply in cases where an authorising officer considers that a decision, which is his or her responsibility to take, is irregular or contrary to the principle of sound financial management or where an authorising officer learns, in the course of acting on a binding instruction, that the circumstances of the case could give rise to such a situation.
Obravnavanje finančnih nepravilnosti, ki jih stori uslužbenec
Any instructions confirmed in the circumstances referred to in this paragraph shall be recorded by the authorising officer by delegation responsible and mentioned in his or her annual activity report.
Brez poseganja v pristojnosti OLAF ter v upravno samostojnost institucij Unije, organov Unije, evropskih uradov ali organov ali oseb, pooblaščenih za izvajanje določenih ukrepov SZVP na podlagi naslova V PEU, v zvezi z njihovimi uslužbenci in ob ustreznem upoštevanju zaščite prijaviteljev nepravilnosti se kakršna koli kršitev te uredbe ali določbe v zvezi s finančnim poslovodenjem ali preverjanjem operacij, ki je posledica dejanja ali opustitve dejanja uslužbenca, predloži posebni komisiji iz člena 143 za pridobitev njenega mnenja, s strani katerega koli izmed naslednjih:
In the event of subdelegation within his or her service, the authorising officer by delegation shall continue to be responsible for the efficiency and effectiveness of the internal management and control systems put in place and for the choice of the authorising officer by subdelegation.
organa za imenovanje, ki je odgovoren za disciplinske zadeve;
In the event of subdelegation to Heads of Union delegations and their deputies, the authorising officer by delegation shall be responsible for the definition of the internal management and control systems put in place, as well as their efficiency and effectiveness.
odgovornega odredbodajalca, vključno z vodji delegacij Unije in njihovimi namestniki v njihovi odsotnosti, ki delujejo kot odredbodajalci na podlagi nadaljnjega prenosa pooblastil v skladu s členom 60(2).