natgillin/translations-raw huggingface dataset:
(h) zagotavljanje sistema za zapis in shranjevanje računovodskih podatkov za vsak ukrep v letnih programih v računalniški obliki ter zbiranje podatkov o izvajanju, ki so potrebni za finančno poslovodenje, spremljanje, nadzor in vrednotenje;
(h) ensure that there is a system for recording and storing in computerised form accounting records of each action under the annual programmes and that the data on implementation necessary for financial management, monitoring, control and evaluation is collected;
(i) zagotavljanje, da končni upravičenci in druga telesa, ki so udeležena v izvajanju ukrepov, sofinanciranih v okviru Sklada, vodijo ločeno računovodstvo ali ustrezno računovodsko kodo za vse poslovne dogodke v zvezi z ukrepom, ne glede na nacionalna računovodska pravila;
(i) ensure that final beneficiaries and other bodies involved in the implementation of actions co-financed by the Fund maintain either a separate accounting system or an adequate accounting code for all transactions relating to the action without prejudice to national accounting rules ;
(j) zagotavljanje, da se vrednotenja večletnih programov iz člena 49 izvedejo v rokih, ki jih določa ta odločba, in da dosegajo standarde kakovosti, dogovorjene med Komisijo in državo članico;
(j) ensure that the evaluations of multi-annual programmes referred to in Article 49 are carried out within the time limits laid down in this Decision and meet the quality standards agreed between the Commission and the Member State;
(k) vzpostavitev postopkov za zagotovitev, da se vsi dokumenti glede izdatkov in revizij, ki so potrebni za zagotovitev ustrezne revizijske sledi, hranijo v skladu z zahtevami iz člena 43;
(k) set up procedures to ensure that all documents regarding expenditure and audits required to ensure an adequate audit trail are held in accordance with the requirements referred to in Article 43;
(l) zagotavljanje, da revizijski organ za namene izvajanja revizij, opredeljenih v členu 30(1), prejme vse potrebne podatke o uporabljenih postopkih upravljanja ter projektih, ki jih sofinancira Sklad;
(l) ensure that the audit authority receives for the purposes of carrying out the audits defined in Article 30(1) all necessary information on management procedures operated and the projects co-financed by the Fund;
(m) zagotavljanje, da organ za potrjevanje prejme vse potrebne podatke o postopkih in preverjanjih , ki se izvajajo v zvezi z izdatki, za namene izdaje potrdil;
(m) ensure that the certifying authority receives all necessary information on the procedures and verifications carried out in relation to expenditure for the purpose of certification;
(n) priprava in predložitev poročil o napredku in končnih poročil glede izvajanja letnih programov, izjav o izdatkih, ki jih potrdi organ za potrjevanje, in zahtevkov za plačila Komisiji;
(n) draw up and submit to the Commission progress and final reports on the implementation of the annual programmes, declarations of expenditure certified by the certifying authority and requests for payment ;
(o) izvedba dejavnosti obveščanja in svetovanja ter širjenje rezultatov glede ukrepov, ki jih podpira Sklad;
(o) carry out information and advisory activities; and disseminate results of supported actions;
(p) sodelovanje s Komisijo in odgovornimi organi v drugih državah članicah.
(p) cooperate with the Commission and the responsible authorities in the other Member States.
(q) preverjanje izvajanja smernic iz člena 33(6) s strani končnih upravičencev.
(q) verify the implementation by the final beneficiaries of the guidelines referred to in Article 33(6).
Dejavnosti upravljanja odgovornega organa za projekte, ki se izvajajo v državah članicah, se lahko financirajo v okviru ureditev tehnične pomoči iz člena 17 .
The responsible authority’s management activities for projects implemented in the Member States can be financed under the technical assistance arrangements referred to in Article 17 .
Poverjanje nalog s strani odgovornega organa
Delegation of tasks by the responsible authority
Če so vse ali nekatere naloge odgovornega organa poverjene pooblaščenemu organu, odgovorni organ opredeli področje uporabe poverjenih nalog in določi podrobne postopke za izvajanje poverjenih nalog, ki so v skladu s pogoji iz člena 26.
Where all or some of the responsible authority's tasks are delegated to a delegated authority, the responsible authority shall define the scope of the tasks delegated, and set out detailed procedures for the implementation of the delegated tasks, which shall comply with the conditions laid down in Article 26.
Ti postopki vključujejo redno poročanje odgovornemu organu glede uspešnega izvajanja poverjenih nalog in opis uporabljenih sredstev.
These procedures shall include supplying the responsible authority with regular information on the effective performance of the delegated tasks and a description of the means employed
Organ za potrjevanje
Certifying authority
Organ za potrjevanje:
The certifying authority shall:
- je izjava o izdatkih točna, izhaja iz zanesljivega računovodskega sistema in temelji na preverljivih spremnih dokumentih,
- the declaration of expenditure is accurate, results from reliable accounting systems and is based on verifiable supporting documents,
- so prijavljeni izdatki v skladu z veljavnimi predpisi Skupnosti in nacionalnimi predpisi ter da so nastali zaradi ukrepov, ki so bili izbrani v skladu z merili, ki veljajo za program, in v skladu s predpisi Skupnosti in nacionalnimi predpisi;
- the expenditure declared complies with applicable Community and national rules and has been incurred in respect of actions selected in accordance with the criteria applicable to the programme and complying with Community and national rules;
(b) za namen izdajanja potrdil zagotovi, da je od odgovornega organa prejel dovolj podatkov o izvedenih postopkih in preverjanjih v zvezi z izdatki, ki so vsebovani v izjavah o izdatkih;
(b) ensure for the purposes of certification that it has received adequate information from the responsible authority on the procedures and verifications carried out in relation to expenditure included in declarations of expenditure;
(c) za namen izdajanja potrdil upošteva rezultate vseh revizij, ki jih je izvedel revizijski organ oziroma so bile izvedene v okviru njegove pristojnosti;
(c) take account for the purposes of certification of the results of all audits carried out by or under the responsibility of the audit authority;
(d) hrani računovodske evidence izdatkov, predložene Komisiji, v računalniški obliki;
(d) maintain accounting records in computerised form of expenditure declared to the Commission;
(e) po potrebi skupaj z obrestmi zagotovi povračilo vseh izplačanih zneskov Skupnosti, za katere je bilo ugotovljeno, da so bili neupravičeno izplačani kot posledica ugotovljenih neregularnosti, ter da se ohranjajo evidence o izterljivih zneskih in o vračanju zneskov v splošni proračun Evropskih skupnosti , če je to mogoče z odbitkom od naslednje izjave o izdatkih.
(e) ensure the recovery of any Community financing found to have been unduly paid as a result of irregularities detected, together with interest where appropriate, keeping an account of amounts recoverable and repaying amounts recovered to the general budget of the European Communities , where possible by deducting them from the next declaration of expenditure.
Dejavnosti organa za potrjevanje, ki se nanašajo na projekte, ki se izvajajo v državah članicah, se lahko financirajo v okviru ureditev tehnične pomoči iz člena 18, če se spoštujejo posebne pravice tega organa, navedene v členu 25 .
The certifying authority’s activities relating to projects implemented in the Member States can be financed under the technical assistance arrangements referred to in Article 18, provided that the prerogatives of this authority as described in Article 25 are respected.
Revizijski organ
Audit authority
Revizijski organ:
The audit authority shall:
(a) zagotavlja, da se revizije izvajajo tako, da se preveri učinkovito delovanje sistema upravljanja in nadzora;
(a) ensure that audits are carried out to verify the effective functioning of the management and control system;
(b) zagotavlja, da se revizije ukrepov izvajajo na podlagi ustreznega vzorca, da se preveri prijavljen izdatek; vzorec predstavlja najmanj 10 % skupnih upravičenih izdatkov za vsak letni program;
(b) ensure that audits are carried out on actions on the basis of an appropriate sample to verify expenditure declared; the sample shall represent at least 10% of the total eligible expenditure for each annual programme;
(c) Komisiji v šestih mesecih od potrditve večletnega programa posreduje revizijsko strategijo, ki zajema telesa, ki bodo izvajala revizijo iz pododstavkov (a) in (b), ki zagotavlja , da se revidirajo glavni upravičenci sofinanciranja iz Sklada in se revizije enakomerno porazdelijo čez celotno programsko obdobje.
(c) present to the Commission within six months of the approval of the multi-annual programme an audit strategy covering the bodies which will perform the audits referred to under s ubparagraphs (a) and (b), ensuring that the main beneficiaries of co-financing by the Fund are audited and that audits are spread evenly throughout the programming period .
Če je imenovani revizijski organ v skladu s to odločbo tudi imenovani revizijski organ v skladu z odločbami….., …… in …………, ali če se skupni sistemi uporabljajo za dva ali več od teh skladov, se lahko v skladu s točko (c) odstavka 1 predloži enotna združena revizijska strategija.
Where the designated audit authority under this decision is also the designated audit authority under Decisions….., …… and …………, or where common systems apply to two or more of these Funds, a single combined audit strategy may be submitted under paragraph 1 point (c).
Revizijski organ za vsak letni program pripravi osnutek poročila , ki zajema:
For each annual programme, the audit authority shall draft a report which shall comprise:
(a) letno revizijsko poročilo, ki vsebuje ugotovitve revizij, izvedenih v skladu z revizijsko strategijo glede na letni program, in ki poroča o ugotovljenih pomanjkljivostih v sistemih za upravljanje in nadzor programa;
(a) an annual audit report setting out the findings of the audits carried out in accordance with the audit strategy in respect of the annual programme and reporting any shortcomings found in the systems for the management and control of the programme.
(b) mnenje na podlagi nadzora in revizij, izvedenih v pristojnosti revizijskega organa z namenom, da se ugotovi, ali delovanje sistema upravljanja in nadzora ustrezno zagotavlja, da so izjave o izdatkih, predložene Komisiji, pravilne, in da so poslovni dogodki, povezani z njimi, zakoniti in pravilni ;
(b) an opinion, on the basis of the controls and audits that have been carried out under the responsibility of the audit authority, as to whether the functioning of the management and control system provides reasonable assurance that declarations of expenditure presented to the Commission are correct and that the underlying transactions are legal and regular .
(c) izjavo, ki ocenjuje veljavnost zahtevka za končno plačilo ter zakonitost in regularnost zadevnih izdatkov.
(c) a declaration assessing the validity of the request for payment of the final balance and the legality and regularity of the expenditure concerned .
Revizijski organ zagotovi, da je revizija opravljena po mednarodnih revizijskih standardih.
The audit authority shall ensure that the audit work takes account of internationally accepted audit standards.
Revizija, ki se nanaša na projekte, ki se izvajajo v državah članicah, se lahko financira v okviru ureditev tehnične pomoči iz člena 18, če se spoštujejo posebne pravice tega organa, navedene v členu 24.
The audit relating to projects implemented in the Member States can be financed under the technical assistance arrangements referred to in Article 18, provided that the prerogatives of this authority as described in Article 24 are respected .
POGLAVJE VI PREVERJANJA
CHAPTER VI CONTROLS
Države članice so odgovorne za zagotavljanje dobrega finančnega poslovodenja večletnih in letnih programov in zakonitosti in regularnosti z njimi povezanih poslovnih dogodkov.
Member States shall be responsible for ensuring sound financial management of multi-annual and annual programmes and the legality and regularity of underlying transactions.
Države članice zagotavljajo, da odgovorni organi in vsi pooblaščeni organi, organi za potrjevanje, revizijski organi in vsa druga zadevna telesa dobijo ustrezne smernice o vzpostavitvi sistemov upravljanja in nadzora iz členov 24 do 30, da se zagotovi učinkovita in pravilna uporaba sredstev Skupnosti.
They shall ensure that responsible authorities and any delegated authority, certifying authorities, audit authorities and any other bodies concerned receive adequate guidance on setting up the management and control systems referred to in Articles 24 to 30 to ensure that Community financing is used efficiently and correctly.
Države članice preprečijo, zaznajo in odpravijo neregularnosti.
The Member States shall prevent, detect and correct irregularities.
Te sporočijo Komisiji in jo obveščajo o napredku pri upravnih in sodnih postopkih.
They shall notify these to the Commission, and keep the Commission informed of the progress in the administrative and legal proceedings.
Če ni mogoče povrniti sredstev, neupravičeno izplačanih končnemu upravičencu, je država članica odgovorna za povračilo izgubljenega zneska v splošni proračun Evropskih skupnosti, kadar se ugotovi, da je do izgube prišlo zaradi njene napake ali malomarnosti .
When amounts unduly paid to a final beneficiary cannot be recovered, the Member State is responsible for reimbursing the amounts lost to the general budget of the European Communities when it is established that the loss has been incurred as a result of its fault or negligence .
Države članice so v prvi vrsti odgovorne za finančni nadzor ukrepov in zagotovijo, da se sistemi upravljanja in revizije izvajajo na takšen način, da se zagotovi pravilna in učinkovita uporaba sredstev Skupnosti.
Member States shall be primarily responsible for the financial control of actions and shall ensure that management systems and audits are implemented in such a way as to guarantee that Community funds are used properly and effectively.
Države članice predložijo Komisiji opis teh sistemov.
They shall provide the Commission with a description of these systems.
Podrobna pravila za izvajanje odstavkov 1 do 4 se sprejmejo v skladu s postopkom iz člena 52(2).
The detailed rules for implementing paragraphs 1 to 4 shall be adopted in accordance with the procedure referred to in Article 52(2).
Sistemi upravljanja in nadzora
Management and control systems
Pred odobritvijo večletnega programa s strani Komisije države članice v skladu s postopkom iz člena 52(2) zagotovijo, da so sistemi upravljanja in nadzora vzpostavljeni v skladu s členi 24 do 30.
Prior to the approval of the multi-annual programme by the Commission , in accordance with the procedure referred to in Article 52(2), the Member States shall ensure that management and control systems have been set up in accordance with Articles 24 to 30.
Odgovorne so za učinkovito delovanje sistemov v celotnem programskem obdobju.
They shall be responsible for ensuring that the systems function effectively throughout the programming period.
Skupaj s predložitvijo svojega osnutka večletnega programa države članice Komisiji predložijo tudi opis organizacije in postopkov odgovornih organov, pooblaščenih organov in organov za potrjevanje ter sistemov za notranjo revizijo, ki se izvajajo v navedenih organih in telesih, revizijskega organa in katerega koli telesa, ki izvaja revizije v okviru njegove odgovornosti.
Member States shall submit to the Commission, together with their draft multi-annual programme, a description of the organisation and procedures of the responsible authorities, delegated authorities and certifying authorities, and the internal audit systems operating in these authorities and bodies, the audit authority, and any other bodies carrying out audits under its responsibility.
Komisija bo uporabo te določbe pregledala v okviru priprave poročila za obdobje 2008–2010 iz člena 50(3).
The Commission shall review the application of this provision in the context of the preparation of the report for the period 2008-2010 set out in Article 50(3).
Pristojnosti Komisije
Responsibilities of the Commission
Komisija se v skladu s postopkom iz člena 31 prepriča, da so države članice vzpostavile sisteme upravljanja in nadzora, ki so skladni s členi 24 do 30, ter se na podlagi letnih revizijskih poročil in lastnih revizij prepriča, da sistemi v obdobju načrtovanja programov učinkovito delujejo.
The Commission shall satisfy itself in accordance with the procedure laid down in Article 31 that Member States have set up management and control systems that comply with Articles 24 to 30, and on the basis of the annual audit reports and its own audits that the systems function effectively during the programming period.
Brez poseganja v revizije, ki jih izvajajo države članice, lahko uradniki Komisije ali pooblaščeni predstavniki Komisije opravljajo revizije na kraju samem, da preverijo učinkovitost delovanja sistemov upravljanja in nadzora, kar lahko vključuje revizije ukrepov, vključenih v letne programe, z vnaprejšnjim obvestilom vsaj treh delovnih dni pred pregledom.
Without prejudice to audits carried out by Member States, Commission officials or authorised Commission representatives may carry out on-the-spot audits to verify the effective functioning of the management and control systems, which may include audits on actions included in the annual programmes, with a minimum of three working days’ notice.
Uradniki ali pooblaščeni predstavniki zadevne države članice lahko sodelujejo pri takšnih revizijah.
Officials or authorised representatives of the Member State concerned may take part in such audits.
Komisija lahko od države članice zahteva, da izvede preglede na kraju samem, da se preveri pravilno delovanje sistemov ali pravilnost enega ali več poslovnih dogodkov.
The Commission may require a Member State to carry out on-the-spot checks to verify the correct functioning of the systems or the correctness of one or more transactions.
Uradniki Komisije ali pooblaščeni predstavniki Komisije lahko sodelujejo pri takšnih revizijah.
Commission officials or authorised Commission representatives may take part in such audits.
Komisija v sodelovanju z državami članicami za ukrepe, ki jih podpira Sklad, zagotovi ustrezne podatke, obveščanje javnosti in nadaljnje ukrepe.
The Commission shall, in cooperation with the Member States, ensure that appropriate information, publicity and follow-up are provided for actions supported by the Fund.
Komisija v sodelovanju z državami članicami zagotovi, da so ukrepi skladni z in se dopolnjujejo z ostalimi ustreznimi politikami, instrumenti in pobudami Skupnosti.
The Commission shall, in cooperation with the Member States, ensure that actions are consistent with, and complementary to, other relevant Community policies, instruments and initiatives.
Komisija določi smernice za zagotovitev prepoznavnosti financiranja, odobrenega s to odločbo.
The Commission shall lay down guidelines to ensure the visibility of the funding granted under this Decision.
Sodelovanje z nadzornimi telesi držav članic
Cooperation with the control bodies of the Member States
Komisija sodeluje z revizijskimi organi, da uskladijo svoje nadzorne načrte in revizijske metode, in takoj izmenja rezultate revizij sistemov upravljanja in nadzora, da se najbolje izkoristijo nadzorna sredstva in da se izogne neupravičenemu podvajanju dela.
The Commission shall cooperate with the audit authorities to coordinate their respective control plans and audit methods and shall immediately exchange the results of audits carried out on management and control systems in order to make the best possible use of control resources and to avoid unjustified duplication of work.
Komisija najpozneje v roku treh mesecev po prejemu revizijske strategije iz člena 30 sporoči svoje pripombe nanjo.
The Commission shall provide its comments on the audit strategy presented under Article 30 not later than three months.
Pri določanju svoje revizijske strategije Komisija izbere tiste letne programe, za katere na podlagi znanih sistemov upravljanja in nadzora meni, da so zadovoljivi .
In determining its own audit strategy, the Commission shall identify those annual programmes which it considers satisfactory on the basis of its existing knowledge of the management and control systems .
Za navedene programe lahko Komisija sklene, da se opre zlasti na revizijske dokaze držav članic in da bo izvedla svoje revizije na kraju samem le, če obstajajo dokazi o pomanjkljivostih sistemov.
For those programmes, the Commission may conclude that it can rely principally on the audit evidence provided by the Member States and that it will carry out its own on the spot audits only if there is evidence to suggest shortcomings in the systems.
POGLAVJE VII FINANČNO POSLOVODENJE
CHAPTER VII FINANCIAL MANAGEMENT
Upravičenost – Izjave o izdatkih
Eligibility – declarations of expenditure
Vse izjave o izdatkih vključujejo znesek izdatkov, ki so nastali končnim upravičencem pri izvajanju ukrepov, in ustrezni prispevek iz javnih ali zasebnih sredstev.
All declarations of expenditure shall include the amount of expenditure incurred by final beneficiaries in implementing the actions and the corresponding contribution from public or private funds.
Izdatki ustrezajo plačilom, ki so jih izvršili upravičenci.
Expenditure shall correspond to the payments effected by the beneficiaries.
To se upraviči s prejetimi računi ali računovodskimi listinami enakovredne dokazne vrednosti.
It shall be justified by receipted invoices or accounting documents of equivalent evidential value.
Izdatki se lahko štejejo za upravičene do podpore Sklada samo, če se dejansko ne izplačajo pred 1. januarjem tistega leta, ki je omenjeno v odločbi o financiranju, s katero se odobri letni program, navedeni v členu 22(4).
Expenditure may be considered eligible for support from the Fund only if it is actually paid no earlier than 1 January of the year referred to in the financing decision, approving the annual programme indicated in Article 22(4).
Sofinancirani ukrepi ne smejo biti zaključeni pred datumom začetka upravičenosti.
The co-financed actions must not have been completed before the starting date for eligibility.
Pravila, ki urejajo upravičenost izdatkov v okviru ukrepov, ki se izvajajo s sofinanciranjem Sklada v državah članicah v skladu s členom 3, se sprejmejo v skladu s postopkom, določenem v členu 52(2).
The rules governing eligibility of expenditure within the framework of actions implemented co-financed by the Fund in the Member States under Article 3 shall be adopted in accordance with the procedure provided for by Article 52(2).
Celovitost plačil upravičencem
Completeness of payment to beneficiaries
Države članice se prepričajo, da odgovorni organ zagotovi, da končni upravičenci kar se da hitro prejmejo celoten znesek prispevka iz javnih sredstev.
Member States shall satisfy themselves that the responsible authority ensures that the final beneficiaries receive the total amount of the contribution from public funds as quickly as possible.
Nobena sredstva ne smejo biti odšteta ali zadržana, prav tako ne sme biti obračunana nobena nadaljnja posebna dajatev ali druga dajatev z enakim učinkom, ki bi znižala zneske za končne upravičence, pod pogojem, da končni upravičenci izpolnjujejo vse zahteve v zvezi z upravičenostjo za ukrepe in izdatke .
No amounts shall be deducted or withheld, nor any further specific charge or other charge with equivalent effect shall be levied that would reduce these amounts for the final beneficiaries , provided that the final beneficiaries meet all the requirements regarding the eligibility of actions and expenses.
Uporaba eura
Use of the euro