natgillin/translations-raw huggingface dataset:
The confidence level used for sampling operations must not be less than 60% with a maximummateriality level of 2%.
Stopnja zaupanja, ki se uporablja za vzorčenje operacij, naj ne bo nižja od 60 % in najvišja raven pomembnosti naj bo 2%.
For a system evaluated as having low reliability, the confidence level used for sampling operations must not be below 90%.The audit authority shall describe in the annual control report the way assurance has been obtained.
Za sistem, za katerega se oceni nizka zanesljivost, naj stopnja zaupanja, ki se uporablja za vzorčenjeoperacij, ne bo nižja od 90%. Revizijski organ naj v letnem nadzornem poročilu opiše način pridobivanja zanesljivosti.
ANNEX VModel audit strategy as provided for in article 61(1)(c) of regulation (EC) No 1198/2006
PRILOGA VVzorec revizijske strategije iz člena 61(1)(c) uredbe (ES) št. 1198/2006
–Identification of the audit authority responsible for drawing up the audit strategy and of any other bodies which have contributed.Explanation of the procedure followed for drawing up the audit strategy.
–Identifikacija revizijskega organa, ki je odgovoren za pripravo revizijske strategije in drugih teles, ki so sodelovala. Obrazložitev postopka zasestavo revizijske strategije.
–Confirmation by the audit authority that the bodies that carry out the audits pursuant to Article 61(3) of Regulation (EC) No 1198/2006 havethe requisite functional independence.
Potrdilo revizijskega organa, da so telesa, ki izvajajo revizije na podlagi člena 61(3) Uredbe (ES) št. 1198/2006 ustrezno funkcionalno neodvisna.
–Indicate the audit methodology to be followed taking account of internationally accepted audit standards (including but not limited to,INTOSAI, IFAC and IIA), audit manuals and any other specific documents.
–Navedite revizijsko metodiko, ki bo uporabljena in upoštevajte mednarodno sprejete revizijske standarde (vključno vendar ne omejeno na INTOSAI, MZRS (Mednarodno združenje računovodskih strokovnjakov) in IIA), revizijske priročnike in druge posebne dokumente.
For system audits:(a)Specification of the body or bodies responsible for the audit work;(b)Specification of the bodies to be audited;(c)Indication of any horizontal issues to be covered by the system audits, such as public procurement, state aid, environmental requirements, equal opportunities and IT systems.
Za revizije sistema:(a) navedba telesa ali teles, pristojnih za revizijsko delo;(b) navedba teles, ki bodo revidirana;(c) navedba horizontalnih zadev, ki bodo zajete v revizije sistema, kot so javna naročila, državna pomoč, okoljske zahteve, enake možnostiin informacijski sistemi.
For audits of operations: (a)Specification of the responsible body or bodies responsible for the audit work;(b)Specification of the criteria for determining the assurance level gained from system audits and reference to the documentation used forapplying the sampling methodology set out in Article 43;(c)Specification of the procedure for determining steps to be taken where material errors are detected.
Za revizije operacij:(a) navedba telesa ali teles, pristojnih za revizijsko delo;(b) navedba meril za določanje stopnje zanesljivosti, ki se pridobi na podlagi revizij sistema in sklicevanje na dokumentacijo za uporabometodologije vzorčenja, določeno v členu 43;(c) navedba postopka za določanje ukrepov, ki so potrebni, kadar se odkrijejo bistvene napake.
–Indication of the procedures followed, including the extent to which the results of previous audits of the bodies and systems have been taken into account (such as audits from the 2000 to 2006 period, audit work for the compliance assessment).
–Navedba postopkov, vključno s tem, koliko so upoštevani rezultati prejšnjih revizij teles in sistemov (kot revizije za obdobje 2000–2006, revizije za oceno skladnosti).
–Explanation of how the audit authority will ensure the quality of the work carried out by the other bodies, taking account of internationallyaccepted auditing standards.
Obrazložitev, kako bo revizijski organ ob upoštevanju mednarodnih revizijskih standardov zagotovil kakovost dela, ki ga opravljajo druga telesa.
–Indication of internal procedures for reporting, such as provisional and final audit reports, and of the right of the body audited to be heardand to provide an explanation before a final position is taken.
–Navedba notranjih postopkov za poročanje, kot so začasna in končna revizijska poročila, ter pravico telesa, ki je bilo revidirano, da je predsprejetjem dokončnega stališča zaslišano in da posreduje obrazložitev.
ANNEX VIModel annual control report and opinion
PRILOGA VIVzorec letnega nadzornega poročila in mnenja
PART AModel annual control report under Article 61(1)(e)(i) of Regulation (EC) No 1198/2006 and Article 44(2) of thepresent Regulation
DEL AVzorec letnega nadzornega poročila na podlagi člena 61(1)(e)(i) Uredbe (ES) št. 1198/2006 in člena 44(2) te uredbe
–Indication of any significant changes in the management and control systems notified to the audit authority as compared with the description provided under Article 71(1) of Regulation (EC) No 1198/2006 and of the dates from which the changes apply.
–Navedba pomembnih sprememb sistemov upravljanja in nadzora, priglašenih revizijskemu organu, v primerjavi z opisom, predvidenim napodlagi člena 71(1) Uredbe (ES) št. 1198/2006 in datumi, od katerih se spremembe uporabljajo.
Indication of the bodies that have carried out systems audits, including the audit authority itself.
Navedba teles, ki so izvedla revizije sistemov, vključno z revizijskim organom samim.
–Description of the principal findings and conclusions drawn from the audit work for the management and control systems, and their functioning, including the sufficiency of management checks, certification procedures and the audit trail, adequate separation of functions and compliance with Community requirements and policies.
–Opis glavnih ugotovitev in zaključkov, pripravljenih na podlagi revizijskega dela za sisteme upravljanja in nadzora, ter njihovega delovanja,vključno z zadostnostjo preverjanj upravljanja, certifikacijskih postopkov in revizijsko sledjo, ustrezno ločevanje nalog in skladnost z zahtevami inpolitikami Skupnosti.
–Indication of whether any problems identified were considered to be of a systemic character, and the measures taken, including a quantification of the irregular expenditure and any related financial corrections.
–Navedba ali so odkrite težave sistemske narave ter sprejetih ukrepov, vključno s količinsko opredelitvijo nepravilnih izdatkov in z njimipovezanihfinančnih popravkov.
–Summary table (see point 9) indicating the eligible expenditure declared to the Commission during the calendar (reference) year (ending inthe audit period), the amount of expenditure audited, and the percentage of expenditure audited in relation to total eligible expenditure declaredto the Commission (both for the last calendar year and cumulatively).
–Zbirni seznam (glej točko 9 spodaj), v katerem so navedeni upravičeni izdatki, prijavljeni Komisiji v koledarskem (referenčnem) letu (ki se konča v obdobju revizije), znesek revidiranih izdatkov, odstotek revidiranih izdatkov glede na skupne upravičene izdatke, prijavljene Komisiji (za zadnjekoledarsko leto in kumulativno).
Information relating to the random sample must be distinguished from thatrelated to other samples.
Informacije, ki se nanašajo na naključni vzorec, morajo biti ločene od informacij, ki se nanašajo na druge vzorce.
–Description of the principal results of the audits, indicating in particular the amount of irregular expenditure and the error rate resulting fromthe random sample audited.
Opis glavnih rezultatov revizij, z navedbo zlasti zneska nepravilnih izdatkov in stopnje napak, ki izhajajo iz naključnega vzorca, ki je bil revidiran.
Information on the followup of irregularities including revision of previously reported error rates.
Informacije o nadaljnjem ukrepanju glede nepravilnosti, vključno s spremembo prej sporočenih stopenj napak.
–Indication of whether any problems identified were considered to be systemic in nature, and the measures taken, including a quantificationof the irregular expenditure and any related financial corrections.
–Navedba ali so odkrite težave sistemske narave ter sprejetih ukrepov, vključno s količinsko opredelitvijo nepravilnih izdatkov in z njimipovezanih finančnih popravkov.
–Description of the procedure for supervision applied by the audit authority to other bodies carrying out the audits pursuant to Article 61(3)of Regulation (EC) No 1198/2006 (if applicable).
–Opis postopka za nadzor, ki ga revizijski organ uporablja za druga telesa, ki opravljajo revizijo na podlagi člena 61(3) Uredbe (ES) št. 1198/2006(če je primerno).
FOLLOW-UP OF PREVIOUS YEARS’AUDIT ACTIVITY
NADALJNJE UKREPANJE GLEDE REVIZIJSKE DEJAVNOSTI V PREJŠNJIH LETIH
–Information on the followup of outstanding audit recommendations and on the follow up of systems audits and audits of operations fromearlier years.
–Informacije o nadaljnjem ukrepanju glede odprtih priporočil glede revizije in nadaljnje ukrepanje glede revizij sistemov in revizij operacij iz prejšnjih let.
Other expenditure
Drugi izdatki, ki so bili
Reference(CCI no)
Sklic (Številka CCI)
Expenditure declared in reference year
Znesek in odstotek (stopnja napak) nepravilnih izdatkov v naključnem vzorcu
Expenditure in referenceyear audited for the random sample
Skupni izdatki, prijavljeni kumulativno revidirani (
Amount and percentage (error rate) of irregular expenditure in random sample
Znesek nepravilnih izdatkov v vzorcudrugih izdatkov
Amount ofirregular expenditure inother expendituresample
Izdatki, prijavljeni v referenčnem letu
Total expenditureaudited cumulatively as apercentage of total expenditure declared cumulatively
Skupni izdatki,revidirani kumulativno kot odstotek skupnih izdatkov,prijavljenih kumulativno
PART BModel annual opinion under Article 61(1)(e)(ii) of Regulation (EC) No 1198/2006 and Article 44(2) of the present Regulation
DEL BVzorec letnega mnenja na podlagi člena 61(1)(e)(ii) Uredbe (ES) št. 1198/2006 in člena 44(2) te uredbe
I, the undersigned, representing the (name of body designated by Member State), have examined the functioning of the management and controlsystems in the operational programme (name of operational programme, CCI code number, period), in order to issue an opinion on whether thesystems functioned effectively so as to provide reasonable assurance that the statements of expenditure presented to the Commission are correctand as a consequence reasonable assurance that the underlying transactions are legal and regular.
Spodaj podpisani, predstavnik (ime telesa, ki ga določi država članica), sem preučil delovanje sistemov upravljanja in nadzora v operativnem programu(ime operativnega programa, številka CCI, obdobje), z namenom izdati mnenje ali so sistemi delovali učinkovito, da se lahko ustrezno zagotovi, da soizkazi o izdatkih, ki so bili predloženi Komisiji, pravilni, in da so zato tudi poslovni dogodki, povezani z njimi, zakoniti in regularni.
The examination was carried out in accordance with the audit strategy in respect of this programme during the period 1 July to 30 June (year) andreported in the attached annual control report under Article 61(1)(e)(i) of Regulation (EC) No 1198/2006.
Preučitev je bila opravljena v skladu z revizijsko strategijo glede tega programa v obdobju od 1. julija do 30. junija (leto) in poročilo je v priloženemletnem nadzornem poročilu na podlagi člena 61(1)(e)(i) Uredbe (ES) št. 1198/2006.
Either There were no limitations on the scope of the examination
Bodisi Obseg preučitve ni bil omejen.
Or The scope of the examination was limited by the following factors:(a)(b)(c) etc.
ali Obseg preučitve je bil omejen z naslednjimi dejavniki:(a)(b)(c) itd.
(Indicate any limitation on the scope of the examination, for example any systemic problems, weaknesses in the management and control system,lack of supporting documentation, cases under legal proceedings, etc and estimate the amounts of the expenditure and the Community contribution affected.
(Navedite kakršno koli omejitev obsega preučitve, na primer sistemske težave, slabosti sistema upravljanja in nadzora, pomanjkanje spremne dokumentacije, zadeve v sodnih postopkih itd. in ocenite zneske izdatkov in prispevek Skupnosti, na katere to vpliva.
If the audit authority does not consider that the limitations have an impact on the final expenditure declared, this must be stated).
Če revizijski organ meni, da omejitve ne vplivajo na končne prijavljene izdatke, je treba to navesti).
Either(Unqualified opinion)
Bodisi(Mnenje brez pridržka)
Based on the examination referred to above, it is my opinion that for the abovementioned period the management and control system established forthe programme … (name of operational programme, CCI code number, period) complied with the applicable requirements of Articles 57 to 61 of Reg-
Na podlagi zgoraj navedene preučitve menim, da je v navedenem obdobju sistem upravljanja in nadzora, vzpostavljen za program … (ime operativnega programa, številka CCI, obdobje), izpolnjeval zahteve členov 57 do 61 Uredbe (ES) št. 1198/2006 in poglavja VIII Uredbe Komisije (ES)
) and functioned effectively so as to provide reasonable assur- ance that the statements of expenditure presented to the Commission are correct and as a consequence reasonable assurance that the underlyingtransactions are legal and regular.
), in deloval učinkovito, da se lahko ustrezno zagotovi, da so izkazi o izdatkih, ki so bili predloženi Komisiji, pravilni, in da so zato tudi poslovni dogodki, povezani z njimi, zakoniti in regularni.
Or(Qualified opinion)
ali(Mnenje s pridržkom)
Based on the examination referred to above, it is my opinion that for the abovementioned period the management and control systems establishedfor the programme … (name of operational programme, CCI code number, period) complied with the applicable requirements of Articles 57 to 61of Regulation (EC) No 1198/2006 and Chapter VII of Commission Regulation (EC) No 498/2007 and functioned effectively so as to provide reasonable assurance that the statements of expenditure presented to the Commission are correct and as a consequence reasonable assurance that the underlying transactions are legal and regular, except in the following respects (2
Na podlagi zgoraj navedene preučitve menim, da je v navedenem obdobju sistem upravljanja in nadzora, vzpostavljen za program … (ime operativnega programa, številka CCI, obdobje), izpolnjeval zahteve členov 57 do 61 Uredbe (ES) št. 1198/2006 in poglavja VII Uredbe (ES) št. 498/2007, in deloval učinkovito, da se lahko ustrezno zagotovi, da so izkazi o izdatkih, ki so bili predloženi Komisiji, pravilni, in da so zato tudi poslovni dogodki,
My reasons for considering that this (these) aspect(s) of the systems did not comply with the requirements and/or did not operate in such a way as
Razlogi za moje mnenje, da ta vidik (ti vidiki) sistema niso izpolnjevali zahtev in/ali niso delovali na način, ki lahko ustrezno zagotovi, da so izkazi
3 to give a reasonable assurance that the statements of expenditure presented to the Commission are correct as follows … (
3 o izdatkih, ki so bili predloženi Komisiji, pravilni, so …(
(2)Indicate the body or bodies and the aspect(s) of their systems that did not comply with requirements and/or did not operate effectively.(3)Indicate for each body and each aspect of the system the reasons for the qualification.
1.(2) Navedite organ ali organe ter vidik(-e) sistemov, ki niso izpolnjevali zahtev in/ali niso delovali učinkovito.(3) Za vsako telo in za vsak vidik sistema navedite razloge za pridržek.(4) Za vsako telo in za vsak vidik sistema navedite razloge za odklonilno mnenje.
I estimate the impact of the qualification(s) to be … of the total expenditure declared. The Community contribution affected is thus …
PRILOGA VIIVzorec končnega nadzornega poročila in izjave o zaprtju za operativni program na podlagi člena 61(f) uredbe (ES) št. 1198/2006 in člena 44(3) te uredbe
This adverse opinion is based on … (
Navedba odgovornega revizijskega organa in teles, ki so bila vključena v pripravo poročila.
ANNEX VIIModel of final control ans closure declaration for the operational programme under article 61(1)(f) of regulation (EC) No 1198/2006 and article 44(3) of the present regulation
Navedba operativnega programa, ki je zajet v poročilu ter njegov organ za upravljanje in organ za potrjevanje.
PART AModel final control report
Opis ukrepanja pri pripravi poročila.
CHANGES IN MANAGEMENT AND CONTROL SYSTEMS AND AUDIT STRATEGY (2
SPREMEMBE SISTEMOV UPRAVLJANJA IN NADZORA TER REVIZIJSKE STRATEGIJE(
–Indication of any significant changes in the management and control systems notified to the audit authority as compared with the descriptionprovided under Article 71(1) of Regulation (EC) No 1198/2006, and of the dates from which the changes apply.
–Navedba pomembnih sprememb sistemov upravljanja in nadzora, priglašenih revizijskemu organu, v primerjavi z opisom, predvidenim na podlagi člena 71(1) Uredbe (ES) št. 1198/2006 in datumi, od katerih se spremembe uporabljajo.
SUMMARY OF AUDITS CARRIED OUT UNDER ARTICLE 61(1)(a) AND (b) OF REGULATION (EC) No 1198/2006 AND ARTICLE 43OF THE PRESENT REGULATION
POVZETEK REVIZIJ, OPRAVLJENIH NA PODLAGI ČLENA 61(1)(a) IN (b) UREDBE (ES) št. 1198/2006 IN ČLENA 43 TE UREDBE
For systems audits:–Indication of the bodies that have carried out systems audits, including the audit authority itself.
Za revizije sistemov:–Navedba teles, ki so izvedla revizije sistemov, vključno z revizijskim organom samim.
Summary list of audits carried out: bodies audited and year of audit.
Zbirni seznam opravljenih revizij: revidirana telesa in leto revizije.
Description of the basis for selection of audits in the context of the audit strategy (
Opis podlage za izbor revizij v okviru revizijske strategije(
(1) Indicate for each body and each aspect the reasons for the adverse opinion.(2) For changes not indicated in earlier annual control reports.(3) For audits not covered by earlier annual control reports.
–Navedba ali so odkrite težave sistemske narave ter sprejetih ukrepov, vključno s količinsko opredelitvijo nepravilnih izdatkov in z njimipovezanihfinančnih popravkov(2).
–Indication of whether any problems identified were considered to be of a systemic character, and the measures taken, including a quantificationof the irregular expenditure and any related financial corrections (1).
Navedba ravni pomembnosti in, v primeru statističnega vzorčenja, uporabljena stopnja zaupanja in interval, če je primerno.
For audits of operations:–Indication of the bodies that carried out the sample audits, including the audit authority itself.
Opis glavnih rezultatov revizij, z navedbo zlasti zneska nepravilnih izdatkov in stopnje napak, ki izhajajo iz naključnega vzorca, ki je bil revidiran(
Description of the basis for selection of the sample(s).
Navedba zaključkov, pripravljenih na podlagi rezultatov revizije glede učinkovitosti sistema upravljanja in nadzora.
Indication of the materiality level and, in the case of statistical sampling, the confidence level applied and the interval, if applicable.
Informacije o nadaljnjem ukrepanju glede nepravilnosti, vključno s spremembo prej sporočenih stopenj napak.
–Description of the principal results of the audits, indicating in particular the amount of irregular expenditure and the error rate resulting fromthe random sample audited (1).
(1) Za spremembe, ki niso navedene v prejšnjih letnih nadzornih poročilih.(2) Za revizije, ki niso zajete v prejšnjih letnih nadzornih poročilih.
–Indication of whether any problems identified were considered to be systemic in nature, and the measures taken, including a quantificationof the irregular expenditure and any related financial corrections (1).
–Navedba ali so odkrite težave sistemske narave ter sprejetih ukrepov, vključno s količinsko opredelitvijo nepravilnih izdatkov in z njimi povezanih finančnih popravkov(1).
Information on the followup of the results of systems audits and audits of operations.
Informacije o nadaljnjem ukrepanju glede rezultatov revizij sistemov in revizij operacij.
Summary of the results of the examination of the debtors’ledger kept under Article 60(f) of Regulation (EC) No 1198/2006.
Povzetek rezultatov preučitve knjige terjatev, ki se vzdržuje na podlagi člena 60(f) Uredbe (ES) št. 1198/2006.
–Summary of the results of examination of reports of other national or Community audit bodies (specify by category which reports have beenreceived and examined).
–Povzetek rezultatov preučitve poročil drugih nacionalnih revizijskih teles ali revizijskih teles Skupnosti (navedite po vrstah, katera poročila so bila prejeta in pregledana).
Summary of the results of the examination of information relating to followup of audit findings and dealing with irregularities.
Povzetek rezultatov preučitve informacij, ki se nanašajo na nadaljnje ukrepanje glede ugotovitev revizije in obravnavanja nepravilnosti.
–Summary of the results of the examination of additional work carried out by managing and certifying authorities to enable an unqualifiedopinion to be provided.
Povzetek rezultatov preučitve dodatnega dela, ki ga je opravil organ za upravljanje in organ za potrjevanje za zagotovitev mnenja brez pridržkov.
Details of any factors that have limited the scope of the examination by the audit authority must be reported (
Treba je poročati o podrobnostih o dejavnikih, ki so omejili obseg preučitve s strani revizijskega organa(
–Confirmation that the procedure for reporting and following up irregularities, including the treatment of systemic problems, has beencarried out in accordance with regulatory requirements.
–Potrditev, da je bil postopek za poročanje in ukrepanje glede nepravilnosti, vključno z obravnavanjem sistemskih težav, izveden v skladu z zakonskimi zahtevami.
–Confirmation of the accuracy of the information given in final report on implementation on the irregularities reported under Article 70(1)(b)of Regulation (EC) No 1198/2006.
Potrditev točnosti informacij v končnem poročilu o izvajanju o nepravilnostih, sporočenih na podlagi člena 70(1)(b) Uredbe (ES) št. 1198/2006.
Other expenditure
Sklic (Številka CCI)
Expenditure in reference year auditedfor the random sample audited (
Skupni izdatki, prijavljeni kumulativno revidirani (
Expendituredeclared inreference year
Znesek nepravilnih izdatkov v vzorcudrugih izdatkov
Amount and percentage (error rate) of irregular expenditure in random sample
Izdatki, prijavljeni v referenčnem letu
Total expendituredeclaredcumulatively
Skupni izdatki,revidirani kumulativno kot odstotek skupnih izdatkov,prijavljenih kumulativno
(1) Expenditure for complementary sample and expenditure for random sample not in the reference year. (2)Amount of expenditure audited.(3)Percentage of expenditure audited in relation to eligible expenditure declared to the Commission in the reference year.
(1) Izdatki za dopolnilni vzorec in izdatki za naključni vzorec, ne v referenčnem letu.(2) Znesek izdatkov, ki so bili revidirani.(3) Odstotek izdatkov, ki so bili revidirani glede na upravičene izdatke, prijavljene Komisiji v referenčnem letu.
Total expendituredeclared cumulatively
Skupni izdatki,revidirani kumulativno kot odstotek skupnih izdatkov,prijavljenih kumulativno
PART BClosure declaration
DEL BIzjava o zaprtju
I, the undersigned, … representing the (name of the body designated by Member State), have for the operational programme … (name of the operational programme, CCI code number, period) examined the results of the audit work carried out on this programme by or under the responsibility of theaudit authority in accordance with the audit strategy (and have carried out the additional work I judged necessary).
Spodaj podpisani, … predstavnik (ime telesa, ki ga določi država članica), sem za operativni program … (ime operativnega programa, številka CCI,obdobje) preučil rezultate revizijskega dela, ki ga je opravil revizijski organ oziroma je bilo opravljeno v njegovi pristojnosti v skladu z revizijskostrategijo [in opravil sem dodatno delo, ki se mi je zdelo potrebno].