Примери за използване на Expenditure declarations на Английски и техните преводи на Български
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During the programming period the Member States reimburse the beneficiaries for costs incurred based on expenditure declarations.
These individual declarations are aggregated into periodic expenditure declarations per OP certified by the Member State authorities and submitted to the Commission(7).
(30) This amount represents the total expenditure for the contracts awarded,part of which has been certified under the examined expenditure declarations.
These individual declar ations are aggregated into periodic expenditure declarations per OP certified by the Member State authorities and submitted to the Commission.
The aim is to verify the effectiveness of the management and control systems in place and, selectively, expenditure declarations made at the various levels.
Хората също превеждат
The status of handling and monitoring fees in terms of impact on eligible expenditure declarations at closure is currently being investigated by the Commission as part of audit inspections conducted in the English regions.
The financing of a project generally takes the form of the reimbursement of costs based on expenditure declarations by the project promoters.
Notes also that 42% of the errors were caused by ineligible casts included in expenditure declarations, 30% relate to serious failure to respect public procurement rules, and 28% relate to ineligible projects, activities or beneficiaries;
The Commission reimburses Member States on the basis of expenditure from projects aggregated in certified expenditure declarations sent to the Commission.
The main weaknesses identified by the Court were:(a) managing authorities- insufficient day-to-day checks of the reality of expenditure, failure to identify expenditure declarations not supported by appropriate evidence and failure to identify weaknesses in tender procedures;(b) paying authorities- failure to identify when Managing Authorities had not carried out adequate day-to-day checks;(c) audit bodies- failure to carry out sufficient checks to obtain assurance on the effective functioning of the control systems.
The expenditure incurred by the various project promoters is then aggregated and forwarded to the paying authority,which is responsible for certifying expenditure declarations sent to the Commission.
In this relation, the Czech authorities accepted to deduct the agreed correction in subsequent expenditure declarations to the Commission leading to a reduced reimbursement from the Commission concerning these beneficiaries.
Statement of Assurance 2005: Follow-up by the Commission to theCourt's observations In 2005, the Court identified a material level of errors in the project expenditure declarations across all audited programmes.
Certifying Authorities(CAs) verify that‘first level checks' are effectively carried out and, where appropriate,undertake additional checks prior to submitting expenditure declarations to the Commission.(2) IBs are public or private bodies acting under the responsibility of a MA and carrying out duties on their behalf vis-à-vis beneficiaries implementing operations.
Once the Commission has sufficient and reliable evidence of the successful implementation of the actions requested, it can close the actions and/orlift the suspensions and restart payments for the expenditure declarations received.
A project promoter usually receives prefinancing,submits one or several interim expenditure declarations and a final one at the end of the project.
(18) In cohesion policy, it is the responsibility of Member States to recover unduly paid amounts from beneficiaries where appropriate and to report to the Commission on recoveries from beneficiaries andamounts withdrawn from expenditure declarations.
Financial corrections can be made by withdrawing irregular expenditure from Member States' expenditure declarations or through recoveries from beneficiaries.
The Managing Authority should provide the 152 Annual Report concerning the financial year 2006 project promoters with training and guidance when setting up the project systems to meet Community regulation requirements andwhen drawing up the first expenditure declarations.
The Court's testing over the last three years has identified system weaknesses and errors in the expenditure declarations for a number of OPs and projects in the samples audited.
It is however noted that the real coverage is much higher as the conformity audits cover at least expenditure effected in the last 24 months(24-month rule); the figure for 2013, which is not relevant in the context of this report,will not be known until Spring 2014 when the annual expenditure declarations are received.
The Member State's control system should ensure that records are 148 Annual Report concerning the financial year 2006 kept which enable the expenditure declarations made to the Commission to be reconciled to the accounting records and supporting documents of individual projects(audit trail requirement).
A body, which must be independent of the managing and the paying authorities,is responsible for carrying out second level checks designed to verify the effectiveness of the systems in place and the expenditure declarations made at the various levels.
The co-financing of a project by a Structural Fund or the Cohesion Fund generally takes the form of thereim bursement of costs(3) based on expenditure declarations by the project promoters, which are aggregated into payment claims addressed by the paying/certifying authority to the Commission(4).
EN C 373/184 Official Journal of the European Union 10.11.2015 THE COURT'S OBSERVATIONS Beneficiaries not reimbursed in time and unjustified payment of advances to a Member State 6.42. Beneficiaries declare paid expenditure to the national authorities which reimburse these assoon as possible and submit periodic aggregated expenditure declarations to the Commission for reimbursement.
The key elements in the systems for the 2000- 06 period are the first-and second level checks9:(a) the first level checks have to be done before expenditure is declared to the Commission andhave to cover all expenditure declarations submitted by a project promoter unless there is justification to do it on a sample basis;(b) the second level checks have to cover both the systems in place as well as expenditure declared for projects.
The main causes of error include serious infringements of public procurement rules(around half of the estimated level of error),followed by ineligible costs in expenditure declarations(over a quarter of the estimated level of error).
Almost all spending in this area takes the form of cost reimbursements and the main causes of error are serious infringements of public procurement rules(almost half of the estimated level of error), andineligible costs in expenditure declarations(over a quarter of the estimated level of error). Diagram 5.
Moreover, as the expenditure declaration system is cumulative over a multiannual period and in some cases they are system corrections, such reconciliation is nearly impossible.
A reconciliation of payments, errors andfinancial corrections made as suggested by the Court is not possible where the expenditure declaration system is cumulative over a multiannual period or in some cases where they are systems corrections(see also reply to paragraph 1.50).