natgillin/translations-raw huggingface dataset:
Vloga in pristojnosti akreditacijskih organov
Role and competences of the accrediting authority
V skladu s pravili posameznih sektorjev države članice akreditirajo enega ali več organov javnega sektorja , ki so edini pristojni za pravilno upravljanje in kontrolo sredstev, za katera je bila akreditacija izdana.
In accordance with the sector-specific rules, Member States shall accredit one or more public sector bodies which shall be solely responsible for the proper management and control of the funds, for which accreditation has been granted.
Ne glede na to pa lahko ti organi opravljajo naloge, ki niso povezane z upravljanjem sredstev Unije, ali prenesejo nekatere od svojih nalog na druge organe.
This shall be without prejudice to the possibility for these bodies to carry out tasks not related to the management of Union funds or to entrust certain of their tasks to other bodies.
V skladu z merili in postopki iz pravil posameznih sektorjev države članice akreditirajo organe, ki so pristojni za upravljanje in notranjo kontrolo sredstev Unije , za katera je bil akreditacija izdana.
In accordance with criteria and procedures laid down in sector-specific rules, Member States shall accredit bodies which shall be responsible for the management and internal control of Union funds for which accreditation was granted.
Akreditacijski organ je pristojen tudi za to, da na podlagi obstoječih revizij in rezultatov kontrol spremlja, ali akreditirani organi spoštujejo akreditacijska merila.
The accrediting authority shall further be responsible for monitoring compliance of the accredited bodies with the accreditation criteria, on the basis of existing audit and control results.
Sprejme vse potrebne ukrepe, potrebne za odpravo pomanjkljivosti v izvajanju nalog organov, ki jih je akreditiral, vključno z začasnim mirovanjem ali odvzemom akreditacije.
It shall take all necessary measures to ensure that deficiencies in the implementation of the tasks entrusted to the bodies it has accredited are being remedied, including by suspension and withdrawal of the accreditation.
Vloga Komisije v procesu akreditacije, za katerega velja odstavek 2, se dodatno opredeli v pravilih posameznih sektorjev ob upoštevanju tveganja na zadevnem političnem področju.
The role of the Commission in the accreditation process to which paragraph 2 applies shall be further defined in sector-specific rules taking account of the risk in the policy area concerned.
Akreditacijo izda organ države članice v skladu s pravili posameznih sektorjev, ki zagotavljajo, da je organ sposoben pravilno upravljati sredstva.
The accreditation shall be given by a Member State authority in accordance with sector-specific rules ensuring that the body is capable of properly managing the funds.
Pravila posameznih sektorjev lahko določijo tudi vlogo Komisije v postopku akreditacije.
The sector-specific rules may also define a role of the Commission in the accreditation process.
Akreditacijski organ je pristojen za nadzor zadevnega organa in sprejemanje vseh potrebnih ukrepov za odpravo morebitnih pomanjkljivosti v njegovem delovanju, vključno z začasnim mirovanjem ali odvzemom akreditacije.
The accrediting authority shall be responsible for supervising the body and for taking all necessary measures to remedy any deficiency in its operation, including the suspension and withdrawal of the accreditation.
Vloga in pristojnosti akreditiranih organov
Role and competences of the accredited body
Akreditirani organi iz odstavka 3 tega člena:
Bodies accredited pursuant to paragraph 3 of this Article shall:
Države članice na ustrezni ravni z organi, akreditiranimi v skladu z odstavkom 3 tega člena:
Member States at the appropriate level, by means of bodies accredited pursuant to paragraph 3 of this Article shall:
(a) vzpostavijo uspešen in učinkovit sistem notranje kontrole ter zagotavljajo njegovo delovanje;
(a) set up and ensure the functioning of an effective and efficient internal control system;
(b) uporabljajo letni računovodski sistem, ki pravočasno zagotavlja točne, popolne in zanesljive informacije;
(b) use an annual accounting system providing accurate, complete and reliable information in a timely manner;
(b) uporabljajo letni računovodski sistem, ki pravočasno zagotavlja točne, popolne in zanesljive letne informacije;
(b) use an accounting system providing accurate, complete and reliable annual information in a timely manner;
(c) so predmet neodvisne zunanje revizije, ki jo v skladu z mednarodno sprejetimi revizijskimi standardi opravi revizijska služba, ki je funkcionalno neodvisna od akreditiranega organa;
(c) be subject to an independent external audit, performed in accordance with internationally accepted auditing standards by an audit service functionally independent of the accredited body ;
(c) zagotavljajo zahtevane podatke in informacije v skladu z odstavkom 5;
(c) provide the prerequisite data and information in accordance with paragraph 5 ;
(d) v skladu s členom 31(2) zagotavljajo letno naknadno objavo informacij o prejemnikih sredstev Unije;
(d) ensure, in conformity with Article 31(2), annual ex post publication of recipients of Union funds;
(f) zagotavljajo varstvo osebnih podatkov, ki ustreza načelom iz Direktive 95/46/ES.
(f) ensure a protection of personal data which satisfies the principles laid down in Directive 95/46/EC.
Vsebina, časovni razpored in pregled podatkov, ki so jih posredovali akreditirani organi
Content, timing and audit of data reported by the accredited bodies
Organi, akreditirani v skladu z odstavkom 3 tega člena , Komisiji do 1. februarja naslednjega proračunskega leta predložijo:
Bodies accredited pursuant to paragraph 3 of this Article shall provide the Commission by 1 February of the following financial year with:
Organi, akreditirani v skladu z odstavkom 3, Komisiji do 1. marca naslednjega proračunskega leta predložijo:
Bodies accredited pursuant to paragraph 3, shall provide the Commission by 1 March of the following financial year with:
(a) svoj zaključni račun o izdatkih, nastalih pri izvajanju nalog, za katere so pooblaščeni;
(a) their accounts drawn up for the expenditure made in the execution of the tasks entrusted;
(a) letne računovodske izkaze akreditiranih organov o izdatkih, nastalih pri izvajanju nalog, za katere so pooblaščeni in ki so predloženi Komisiji za povračilo, vključno z izplačili na računu in zneski, za katere postopki izterjave še potekajo ali pa so se zaključili.
(a) the annual accounts of the accredited bodies on the expenditure that is made in the execution of the tasks entrusted to them and that is presented to the Commission for reimbursement, including the payments on account and sums for which recovery procedures are underway or have been completed.
Tem informacijam je priložena izjava o odgovornostih za upravljanje, v kateri je po mnenju tistih, ki so pristojni za upravljanje sredstev, potrjeno, da:
That information shall be accompanied by a statement of management responsibilities confirming that, in the opinion of those in charge of the management of the funds:
– so te informacije ustrezno prikazane, popolne in točne;
- the information is properly presented, complete and accurate;
– so izdatki bili uporabljeni za predvideni namen, opredeljen v pravilih posameznih sektorjev;
- the expenditure has been used for its intended purpose, as defined in the sector-specific rules;
– vzpostavljeni kontrolni postopki zagotavljajo potrebna jamstva glede zakonitosti in pravilnosti z izkazi povezanih transakcij; v prilogi k izjavi je predstavljena stopnja napake za posamezen sklad, analiza napak, pa tudi morebitni zadržki;
- the control procedures put in place give the necessary guarantees concerning the legality and regularity of the underlying transactions; an annex to the declaration shall present the error rate per funds and an analysis of the errors as well as reservations, where applicable;
(b) povzetek rezultatov vseh razpoložljivih izvedenih revizij in kontrol, vključno z analizo sistematičnih ali ponavljajočih se slabosti ter sprejetih ali načrtovanih korektivnih ukrepov;
(b) a summary of the results of all available audits and controls carried out, including an analysis of systematic or recurrent weaknesses as well as corrective actions taken or planned;
(b) povzetek končnih revizijskih poročil in povzetek izvedenih kontrol, vključno z analizo ponavljajočih se ali sistematičnih slabosti ter sprejetih ali načrtovanih korektivnih ukrepov in njihovih rezultatov .
(b) a summary of the final audit reports and a summary of controls carried out, including an analysis of recurrent or systemic weaknesses, as well as corrective actions taken or planned and their results .
(c) izjavo o zanesljivosti upravljanja glede popolnosti, točnosti in verodostojnosti zaključnega računa, pravilnega delovanja sistemov notranje kontrole, kakor tudi glede zakonitosti in pravilnosti z izkazi povezanih transakcij ter spoštovanja načela dobrega finančnega poslovodenja;
(c) a management declaration of assurance as to the completeness, accuracy and veracity of the accounts, the proper functioning of the internal control systems as well as to the legality and regularity of the underlying transactions and the respect of the principle of sound financial management;
Letnim računovodskim izkazom iz točke (a) in povzetkom iz točke (b) je priloženo mnenje neodvisnega revizorskega organa, pripravljeno v skladu z mednarodnimi revizijskimi standardi, o tem, ali so računovodske informacije resnična in poštena slika dejanskega stanja, in ali so odhodki, za katere se je od Komisije zahtevalo povračilo, zakoniti in pravilni, kot tudi o pravilnem delovanju vzpostavljenih kontrolnih postopkov.
The annual accounts referred to under point (a) and the summary referred to under point (b) shall be accompanied by an opinion of an independent audit body, drawn up in accordance with internationally accepted audit standards, on whether the accounting information gives a true and fair view and whether expenditure for which reimbursement has been requested from the Commission is legal and regular, and on the proper functioning of the control systems put in place.
V tem mnenju je navedeno, ali pregled vzbuja dvome o trditvah v izjavi o odgovornosti za upravljanje.
The opinion shall state if the examination puts in doubt the assertions made in the statement of management responsibilities.
V prilogi k mnenju je predstavljena stopnja napake za posamezen sklad, analiza napak, pa tudi morebitni zadržki.
An annex to the opinion shall present the error rate per funds and an analysis of the errors as well as reservations.
(d) mnenje neodvisnega revizijskega organa o izjavi o zanesljivosti upravljanja iz točke (c) tega odstavka v zvezi z vsemi njenimi elementi.
(d) the opinion of an independent audit body on the management declaration of assurance mentioned in point (c) of this paragraph, covering all its elements.
Če država članica akreditira več kot en organ za posamezno področje, do 15. februarja naslednjega proračunskega leta Komisiji predloži zbirno poročilo, ki vsebuje pregled vseh izjav o zanesljivosti upravljanja na nacionalni ravni in ustreznih neodvisnih revizijskih mnenj, pripravljenih za posamezno področje.
If a Member State has accredited more than one body per policy area , it shall by 15 February of the following financial year provide the Commission with a synthesis report consisting of an overview at national level of all management declarations of assurance and the independent audit opinions thereon, prepared for the policy area concerned .
Če država članica akreditira več kot en organ, odgovoren za upravljanje sredstev za posamezno področje, do 15. marca naslednjega proračunskega leta Komisiji predloži zbirno poročilo, ki vsebuje pregled vseh izjav o zanesljivosti upravljanja na nacionalni ravni in ustreznih neodvisnih revizijskih mnenj, pripravljenih za posamezno področje.
If a Member State has accredited more than one body with responsibility for the management of funds per policy area , it shall by 15 March of the following financial year provide the Commission with a synthesis report consisting of an overview at national level of all management declarations of assurance and the corresponding independent audit opinions, prepared for the policy area concerned.
Države članice na ustrezni ravni te informacije objavijo najpozneje šest mesecev po tem, ko je Komisiji predložila te dokumente.
Member States shall, at the appropriate level, publish this information no later than 6 months after providing the Commission with these documents.
Posebne obveznosti Komisije
Specific duties of the Commission
Da bi zagotovila porabo sredstev v skladu z veljavnimi pravili, Komisija:
In order to ensure that the funds are used in accordance with the applicable rules, the Commission shall:
(a) spremlja, kako države članice izpolnjujejo svoje obveznosti, zlasti z opravljanjem revizij med izvajanjem programa;
(-a) monitor the manner in which Member States fulfil their responsibilities, in particular by carrying out audits during the programme implementation;
(a) uporablja postopke za pravočasno potrditev obračunov akreditiranih organov, s čimer zagotavlja, da je zaključni račun popoln, točen in verodostojen, ter omogoča pravočasno odpravo nepravilnosti ;
(a) apply procedures for a timely financial clearance of the accounts of the accredited bodies , ensuring that the accounts are complete, accurate and true and allowing for a timely clearance of irregularity cases ;
(a) uporablja postopke za pravočasno potrditev obračunov akreditiranih organov, pri čemer ugotavlja, ali so ti zaključni računi popolni, točni in verodostojni;
(a) apply procedures for a timely financial clearance of the accounts of the accredited bodies, establishing whether the accounts are complete, accurate and true;
(b) iz financiranja s sredstvi Unije izključi plačila, ki niso bila izvedena v skladu z zakonodajo Unije.
(b) exclude from Union financing expenditure the disbursements which have been made in breach of Union law.
(b) iz financiranja s sredstvi Unije izključi plačila, ki niso bila izvedena v skladu z zakonodajo Unije;
(b) exclude from Union financing expenditure for which disbursements have been made in breach of Union law.
(ba) prekine roke za plačila ali začasno ustavi plačila v primeru pomembnih pomanjkljivosti pri spremljanju države članice ali pri delovanju organa, akreditiranega v skladu z odstavkom 3, če se takoj ne sprejmejo potrebni ukrepi..
(ba) interrupt payment deadlines or suspend payments in the event of significant deficiencies in the monitoring by a Member State or in the functioning of a body accredited in accordance with paragraph 3, in the event that the prerequisite actions are not taken immediately.
Pravila posameznih sektorjev urejajo pogoje, pod katerimi lahko Komisija začasno ustavi plačila državam članicam oziroma jih lahko prekine odredbodajalec na podlagi prenosa.
Sector-specific rules shall govern the conditions under which payments to Member States may be suspended by the Commission or interrupted by the authorising officer by delegation
Potem ko država članica predstavi svoje ugotovitve, lahko Komisija v celoti ali delno prekliče prekinitev ali začasno ustavitev plačil.
The Commission may decide to lift all or part of the interruption or suspension on payments after a Member State has presented its observations.
Letno poročilo o dejavnostih pristojnega odredbodajalca Komisije na podlagi prenosa poroča o vseh obveznostih v tem odstavku.
The annual activity report of the Commission’s competent authorising officer by delegation shall report on all the obligations under this paragraph.
Člen 56 – odstavek 6 a (novo)
Article 56 – paragraph 6 a (new)
Posebne določbe za evropsko teritorialno sodelovanje
Specific provision for European Territorial Cooperation
Pravila posameznih sektorjev upoštevajo potrebe evropskih programov teritorialnega sodelovanja, zlasti glede vsebine letnih izjav o upravljanju, postopku akreditacije in funkcije revizije.
Sector-specific rules shall take account of the needs of European Territorial Cooperation programmes as regards, in particular, the content of the annual management declaration, the accreditation process and the audit function.
Člen 56 – odstavek 6 b (novo)
Article 56 – paragraph 6 b (new)
Nacionalne izjave o zanesljivosti
National declarations of assurance
Država članica pripravi nacionalno izjavo o odhodkih, nastalih po metodi deljenega upravljanja.
Member States shall provide a national declaration on the expenditure made under the method of shared management.
Ta izjava se podpiše na primerni politični ravni in temelji na informacijah iz odstavka 5(c), zajema pa vsaj uspešno delovanje vzpostavljenih sistemov notranje kontrole ter zakonitost in pravilnost z njimi povezanih transakcij.
This declaration shall be signed at the appropriate political level, and be based on the information to be provided under paragraph 5(c), and shall cover at least the effective functioning of the internal control systems in place and the legality and regularity of the underlying transactions.
O izjavi poda svoje mnenje neodvisni revizijski organ, nato pa se do 15. marca naslednjega proračunskega leta predloži Komisiji.
It shall be subject to the opinion of an independent audit body and be provided to the Commission by 15 March of the year following the financial year concerned.
O smernicah za vzpostavitev takšnih nacionalnih izjav se posvetuje z Računskim sodiščem, in odborom za stike vrhovnih revizijskih institucij Evropske unije.
The Court of Auditors and the Contact Committee of the Supreme Audit Institutions of the European Union shall be consulted on the guidelines for the establishment of such national declarations.
Če država članica nacionalno izjavo pripravi skladno z zgornjimi določbami, se to upošteva pri določanju revizorskih in kontrolnih strategij Komisije iz odstavka 6 tega člena in določanju tveganja napak na ravni države članice skladno s členom 29; posreduje se proračunskemu organu, pri čemer se smiselno uporablja člen 63(9).
Where a Member State has provided a national declaration in accordance with this paragraph, this shall be taken into account in the establishment of the Commission’s audit and control strategies under paragraph 6 of this Article and the establishment of risk at Member States’ level in accordance with Article 29; it shall be forwarded to the budgetary authority in application of Article 63(9) mutatis mutandis.
Subjekti in osebe, pooblaščeni za opravljanje nalog izvrševanja proračuna v skladu s členom 55(1)(b), pri upravljanju sredstev Unije upoštevajo načela dobrega finančnega poslovodenja, preglednosti in nediskriminacije ter zagotavljajo prepoznavnost delovanja Unije.
Entities and persons entrusted with budget implementation tasks pursuant to point (b) of Article 55(1) shall respect the principles of sound financial management, transparency and non-discrimination and ensure the visibility of Union action when they manage Union funds.
Pri upravljanju sredstev Unije zagotavljajo raven zaščite finančnih interesov Unije, ki je enakovredna ravni, določeni v tej uredbi, pri čemer ustrezno upoštevajo:
They shall guarantee a level of protection of the financial interests of the Union equivalent to that required under this Regulation when they manage Union funds, with due consideration:
Subjekti in osebe, ki niso države članice, pooblaščeni za opravljanje nalog izvrševanja proračuna v skladu s členom 55(1)(b), pri upravljanju sredstev Unije upoštevajo načela dobrega finančnega poslovodenja, preglednosti in nediskriminacije ter zagotavljajo prepoznavnost delovanja Unije.
Entities and persons other than the Member States entrusted with budget implementation tasks pursuant to point (b) of Article 55(1) shall respect the principles of sound financial management, transparency and non-discrimination and ensure the visibility of Union action when they manage Union funds.
Pri upravljanju sredstev Unije zagotavljajo raven zaščite finančnih interesov Unije, ki je enakovredna ravni, določeni v tej uredbi, pri čemer ustrezno upoštevajo:
They shall guarantee a level of protection of the financial interests of the Union equivalent to that required under this Regulation when they manage Union funds, with due consideration for :
(a) naravo nalog, za katere so pooblaščeni, in zadevne zneske,
(a) the nature of the tasks entrusted and the amounts involved;
(b) finančna tveganja,
(b) the financial risks involved;
(c) raven zanesljivosti, ki izhaja iz njihovih sistemov, pravil in postopkov, skupaj z ukrepi, ki jih Komisija sprejme za nadzor in podporo opravljanja nalog, za katere so pooblaščeni.
(c) the level of assurance stemming from their systems, rules and procedures together with the measures taken by the Commission to supervise and support the implementation of the tasks entrusted.
V ta namen subjekti in osebe iz odstavka 1:
To this effect, the entities and persons referred to in paragraph 1 shall:
V ta namen subjekti in osebe iz odstavka 1, v skladu s standardi, ki ustrezajo tistim, ki običajno veljajo v Uniji, oziroma, če ti standardi ne obstajajo, standardi, ki so mednarodno sprejeti in opredeljeni v sporazumu, ki nalaga nekatere posebne naloge izvajanja :
To this effect, the entities and persons referred to in paragraph 1 shall , in accordance with standards equivalent to those commonly applied in the Union or, where such standards do not exist, internationally accepted standards and defined in the agreement entrusting the certain specified implementation tasks :
(c) so predmet neodvisne zunanje revizije, ki jo v skladu z mednarodno sprejetimi revizijskimi standardi opravi revizijska služba, ki je funkcionalno neodvisna od zadevnega subjekta ali osebe;
(c) be subject to an independent external audit, performed in accordance with internationally accepted auditing standards by an audit service functionally independent of the entity or person concerned;
(d) uporabljajo ustrezna pravila in postopke za zagotavljanje financiranja iz sredstev Unije prek donacij, javnih naročil in finančnih instrumentov;
(d) apply appropriate rules and procedures for providing financing from Union funds through grants, procurement and financial instruments;
(e) v skladu s členom 31(2) zagotavljajo letno naknadno objavo informacij o prejemnikih sredstev Unije ;
(e) ensure, in conformity with Article 31(2), annual ex post publication of recipients of Union funds ;
(e) zagotavljajo naknadno objavo informacij o prejemnikih sredstev Unije v skladu s členom 31(2) in varstvo osebnih podatkov, ki ustreza načelom iz Direktive 95/46/ES;
(e) ensure ex post publication of recipients of Union funds in conformity with Article 31(2) and the protection of personal data which satisfies the principles laid down in Directive 95/46/EC ;
(f) zagotavljajo primerno varstvo osebnih podatkov.
(f) ensure a reasonable protection of personal data.
(f) zagotavljajo primerno varstvo osebnih podatkov kot določa Direktiva 95/46/ES in Uredba (ES) št. 45/2001 .
(f) ensure a reasonable protection of personal data as laid down in Directive 95/46/EC and Regulation (EC) No 45/2001.
Osebe iz točke (viii) člena 55(1)(b) lahko te zahteve izpolnijo postopoma.
Persons referred to in point (viii) of Article 55(1)(b) may satisfy these requirements progressively.
Svoja finančna pravila sprejmejo s predhodnim soglasjem Komisije.
They shall adopt their financial rules with the Commission’s prior consent.
Osebe iz točke (viii) člena 55(1)(b) lahko zahteve iz točk (a) do (e) tega odstavka izpolnijo postopoma v prvih šestih mesecih svojega mandata.
Persons referred to in point (viii) of Article 55(1)(b) may satisfy the requirements laid down in points (a) to (e) of this paragraph progressively within the first six months of their mandate .
Ta določba je v skladu s členom 56, njen namen pa je vzpostaviti usklajeno poročanje in kontrolo v primerih, ko posredno upravljanje izvajajo subjetki, ki niso države članice.
The provision is streamlined with Article 56 in order to achieve a coherent reporting and control environment in cases where the indirect management is carried out by entities other than Member States.
Člen 57 – odstavek 4 – pododstavek 2
Article 57 – paragraph 4 – subparagraph 2