#327278
Go tipiciúil bíonn sé i gceist leo ráiteas comhdhlúite ar na cistí iontaobhais a ullmhú, arna chumhdach ag iniúchóireacht aonair.
These typically involve preparation of a consolidated statement of trust funds, covered by a single audit.
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#612027
agus, chun críocha Airteagal 123(4) den Rialachán sin, déanfaidh siad údarás aonair iniúchóireachta a ainmniú.
and, for the purposes of Article 123(4) of that Regulation, a single audit authority.
#1675510
Iniúchóireacht aonair
Single audit
#1854885
Airteagal 46 Cur chuige iniúchóireachta aonair
Article 46 Single audit approach
#2085773
Airteagal 80 Socruithe an iniúchta aonair
Article 80 Single audit arrangements
#2087004
Socruithe an iniúchta aonair
Single audit arrangements
#2168849
Cur chuige iniúchóireachta aonair
Single audit approach
#2700906
COIGEARTUITHE A BHAINEANN LE SOCRUITHE INIÚCHÓIREACHTA AONAIR
ADJUSTMENTS RELATED TO SINGLE AUDIT ARRANGEMENTS
#2168231
Chun ceanglais an Rialacháin Airgeadais i ndáil leis an trasiontaoibh ar iniúchóireachtaí a chur i bhfeidhm, chun an baol forluí idir iniúchóireacht a dhéanfaidh na hinstitiúidí éagsúla, agus chun costas na rialuithe agus an t-ualach riaracháin ar na tairbhithe agus ar na Ballstáit a íoslaghdú, ní mór rialacha a leagan amach maidir leis an gcur chuige iniúchóireachta aonair, agus foráil maidir le deiseanna don Choimisiún muinín a chur in obair comhlachtaí deimhniúcháin iontaofa, agus prionsabail na hiniúchóireachta aonair agus na comhréireachta i ndáil leis an leibhéal riosca do bhuiséad an Aontais á gcur san áireamh.
In order to apply the requirements of the Financial Regulation in relation to the cross-reliance on audits, to reduce the risk of overlap between audits by various institutions, and to minimise the cost of controls and the administrative burden on the beneficiaries and the Member States, it is necessary to set out rules concerning the single audit approach and provide for the possibility for the Commission to take assurance from the work of reliable certification bodies, taking due account of the principles of single audit and proportionality in relation to the level of risk to the Union budget.
#649968
I gcás ina bhfuil feidhm ag comhchóras bainistíochta agus rialaithe maidir le níos mó ná clár oibríochtúil amháin, féadfar straitéis iniúchóireachta amháin a ullmhú le haghaidh na gclár oibríochtúil lena mbaineann.
Where a common management and control system applies to more than one operational programme, a single audit strategy may be prepared for the operational programmes concerned.
#665469
I gcás ina mbeidh feidhm ag comhchóras bainistíochta agus rialaithe maidir le dhá chlár oibríochtúla, féadfar straitéis iniúchóireachta amháin a ullmhú le haghaidh na gclár oibríochta lena mbaineann.
Where a common management and control system applies to two operational programmes, a single audit strategy may be prepared for the operational programmes concerned.
#1675511
Tacaíonn an Coimisiún leis an gcur chuige iniúchóireachta aonair, mar a dhearbhaítear sa togra uaidh le haghaidh Airteagal 123 den Rialachán nua Airgeadais.
The Commission supports the single audit approach, as confirmed by its proposal for Article 123 of the new Financial Regulation.
#1851216
I gcomhréir leis an Rialachán Airgeadais, tugtar isteach coincheap seo an chur chuig aonair chun iniúchóireachta, agus dá bharr sin féadfaidh an Coimisiún gan iniúchadh a dhéanamh chomh minic.
The concept of the single audit approach is introduced, in line with the Financial Regulation and the number of Commission audits can be reduced.
#1851885
Beidh an straitéis rialaithe don tréimhse nua i gcomhréir iomlán leis an gcur chuige iniúchóireachta aonair, lena náiritheofar go soláthróidh gníomhaireachtaí íocaíochta creidiúnaithe agus comhlachtaí deimhniúcháin an dearbhú is gá.
The control strategy for the new period will be fully in line with the single audit approach, ensuring that accredited paying agencies and certification bodies provide the necessary assurance.
#1854238
I gcomhréir leis an Rialachán Airgeadais, tugtar isteach coincheap seo an chur chuig aonair chun iniúchóireachta, agus dá bharr sin féadfaidh an Coimisiún gan iniúchadh a dhéanamh chomh minic.
The concept of the single audit approach is introduced, in line with the Financial Regulation and the number of Commission audits can be reduced.
#1855473
Beidh an straitéis rialaithe don tréimhse nua i gcomhréir iomlán leis an gcur chuige iniúchóireachta aonair, lena n-áiritheofar go soláthróidh gníomhaireachtaí íocaíochta creidiúnaithe agus comhlachtaí deimhniúcháin an dearbhú is gá.
The control strategy for the new period will be fully in line with the single audit approach, ensuring that accredited paying agencies and certification bodies provide the necessary assurance.
#1856109
I gcomhréir leis an Rialachán Airgeadais, tugtar isteach coincheap seo an chur chuig aonair chun iniúchóireachta, agus dá bharr sin féadfaidh an Coimisiún gan iniúchadh a dhéanamh chomh minic.
The concept of the single audit approach is introduced, in line with the Financial Regulation and the number of Commission audits can be reduced.
#1856596
Beidh an straitéis rialaithe don tréimhse nua i gcomhréir iomlán leis an gcur chuige iniúchóireachta aonair, lena n-áiritheofar go soláthróidh gníomhaireachtaí íocaíochta creidiúnaithe agus comhlachtaí deimhniúcháin an dearbhú is gá.
The control strategy for the new period will be fully in line with the single audit approach, ensuring that accredited paying agencies and certification bodies provide the necessary assurance.
#2700668
Le hAirteagal 80 de Rialachán (AE) 2021/1060 déantar foráil maidir le socruithe iniúchóireachta aonair a d’fhéadfadh difear a dhéanamh do nósanna imeachta samplála.
Article 80 of Regulation (EU) 2021/1060 provides for single audit arrangements which can affect sampling procedures.
#2700669
Ba cheart soiléiriú a dhéanamh ar na roghanna atá ar fáil do na húdaráis iniúchóireachta maidir le socruithe iniúchóireachta aonair den sórt sin a chur i bhfeidhm a mhéid a bhaineann le hoibríochtaí nach féidir a iniúchadh i gcomhréir le mír 3 den Airteagal sin.
The options available to the audit authorities to apply such single audit arrangements should be clarified as regards operations which cannot be audited in accordance with paragraph 3 of that Article.
#327131
35. Tá an-chosúlacht idir an togra ón gCoimisiún agus na smaointe a leagadh amach i dTuairim na Cúirte Uimh 2/2004 maidir le heiseamláir na "hiniúchóireachta aonair" (agus togra le haghaidh Chreat Rialaithe Inmheánaigh an Chomhphobail).
35. The Commission’s proposal bears a significant resemblance to the ideas set out in the Court’s Opinion No 2/2004 on the "single audit" model (and a proposal for a Community Internal Control Framework).
#514845
Ag féachaint dá cuid Tuarascálacha Bliantúla agus Speisialta mar aon le Tuairim Uimh. 2/2004 ón gCúirt maidir le heiseamláir na "hiniúchóireachta aonair" [9], do fhreagairt Chúirt Iniúchóirí na hEorpa ar an teachtaireacht ón gCoimisiún dar teideal "Athchóiriú an Bhuiséid chun an Eoraip a athrú" [10], do Thuairim Uimh. 1/2010 ón gCúirt "Bainistiú airgeadais bhuiséad an Aontais Eorpaigh a fheabhsú:
Having regard to its Annual and Special reports as well as to the Court’s Opinion No 2/2004 on the "single audit" model [9], the response by the European Court of Auditors to the Commission's communication "Reforming the Budget, Changing Europe" [10], the Court’s Opinion No 1/2010 "Improving the financial management of the European Union budget:
#522186
Ag féachaint dá cuid Tuarascálacha Bliantúla agus Speisialta mar aon le Tuairim Uimh. 2/2004 ón gCúirt maidir le heiseamláir na "hiniúchóireachta aonair" [9], do fhreagairt Chúirt Iniúchóirí na hEorpa ar an teachtaireacht ón gCoimisiún dar teideal "Athchóiriú an Bhuiséid chun an Eoraip a athrú" [10], do Thuairim Uimh. 1/2010 ón gCúirt "Bainistiú airgeadais bhuiséad an Aontais Eorpaigh a fheabhsú:
Having regard to its Annual and Special reports as well as to the Court’s Opinion No 2/2004 on the "single audit" model [9], the response by the European Court of Auditors to the Commission's communication "Reforming the Budget, Changing Europe" [10], the Court’s Opinion No 1/2010 "Improving the financial management of the European Union budget:
#556697
I gcomhthéacs an chur chuige iniúchóireachta aonair agus leis an gcuspóir ualach breise riaracháin a thig ó rialuithe iolracha a laghdú, féadfaidh na Ballstáit dearbhuithe, arna síniú ar an leibhéal náisiúnta nó réigiúnach iomchuí i gcomhréir lena gceanglais bhunreachtúla faoi seach, a thabhairt don Choimisiún.
Within the context of the single audit approach and with the objective of reducing additional administrative burden stemming from multiple controls, Member States may provide the Commission with declarations, signed at the appropriate national or regional level in accordance with their respective constitutional requirements.
#559581
I gcomhthéacs an chur chuige iniúchóireachta aonair agus leis an gcuspóir ualach breise riaracháin a thig ó rialuithe iolracha a laghdú, féadfaidh na Ballstáit dearbhuithe, arna síniú ar an leibhéal náisiúnta nó réigiúnach iomchuí i gcomhréir lena gceanglais bhunreachtúla faoi seach, a thabhairt don Choimisiún.
Within the context of the single audit approach and with the objective of reducing additional administrative burden stemming from multiple controls, Member States may provide the Commission with declarations, signed at the appropriate national or regional level in accordance with their respective constitutional requirements.
#608479
Maidir le cistí an Chláir arna n-aistriú chuig na gníomhaireachtaí náisiúnta, áiritheoidh an Coimisiún comhordú ceart ar a rialuithe leis na húdaráis náisiúnta agus leis na gníomhaireachtaí náisiúnta, ar bhonn an phrionsabail iniúchóireachta aonair agus tar éis anailís a dhéanamh bunaithe ar riosca.
With regard to the Programme funds transferred to the national agencies, the Commission shall ensure proper coordination of its controls with the national authorities and the national agencies, on the basis of the single audit principle and following a risk-based analysis.
#611743
Ba cheart go mbeadh údarás aonair iniúchóireachta freagrach as tabhairt faoi fheidhmeanna na n-údarás deimhniúcháin mar a leagtar síos i Rialachán (AE) Uimh. 1303/2013 iad chun caighdeáin aonfhoirmeacha a áirithiú ar fud limistéar iomlán an chláir.
A single audit authority should be responsible for carrying out the audit authority functions laid down in Regulation (EU) No 1303/2013 in order to ensure uniform standards across the whole programme area.
#1693981
D’fhonn comhréireacht rialuithe a mhéadú agus an t-ualach riaracháin atá mar thoradh ar rialuithe forluiteacha a mhaolú, go háirithe do thairbhithe beaga, gan an bonn a bhaint de phrionsabal na bainistíochta fónta airgeadais, ba cheart prionsabal na hiniúchóireachta aonair a bheith i dtreis i gcás CFRE, CSE agus an Chiste Chomhtháthaithe agus CEMI, agus ba cheart dúbláil a dhéanamh ar na tairseacha ar faoina mbun nach mbíonn oibríocht faoi réir níos mó ná iniúchadh amháin.
In order to increase proportionality of controls and to ease the administrative burden resulting from overlapping controls, especially for small beneficiaries, without undermining the principle of sound financial management, the single audit principle for the ERDF, the ESF, the Cohesion Fund and the EMFF should prevail and the thresholds below which an operation is not to be subject to more than one audit should be doubled.
#1719802
Maidir le cistí arna n-aistriú chuig na gníomhaireachtaí náisiúnta, áiritheoidh an Coimisiún comhordú cuí ar a rialuithe leis na húdaráis náisiúnta agus leis na gníomhaireachtaí náisiúnta, ar bhonn an phrionsabail iniúchóireachta aonair agus tar éis anailís a dhéanamh bunaithe ar riosca.
With regard to the funds transferred to the national agencies, the Commission shall ensure proper coordination of its controls with the national authorities and the national agencies, on the basis of the single audit principle and following a risk-based analysis.
#1851903
Leanfaidh an Coimisiún de bheith ag iniúchadh caiteachas talmhaíochta, agus cur chuige riosca-bhunaithe á úsáid aige d’fhonn a áirithiú go ndíreofar sna hiniúchtaí ar na réimsí is mó riosca, i gcomhréir le prionsabal na hiniúchóireachta aonair.
The Commission will continue to audit agricultural expenditure, using a risk-based approach in order to ensure that its audits are targeted to the areas of highest risk, in accordance with the single audit principle.
#1851923
Tá na buncheanglais sin de chuid an Aontais mar chuid de na struchtúir rialachais ar a ndéanfaidh na Comhlachtaí Deimhniúcháin iniúchadh agus, trí bhíthin cur chuige riosca-bhunaithe, ar a ndéanfaidh an Coimisiún iniúchadh freisin, agus prionsabal na hiniúchóireachta aonair á leanúint aige.
These EU basic requirements are part of the governance structures that will be audited by the Certification Bodies and on a risk-based approach, also by the Commission following the single audit principle.
#1854361
(38)Chun ceanglais an Rialacháin Airgeadais [nua] maidir le brath ar an iniúchóireacht a chur i bhfeidhm agus chun an baol go mbeidh forluí ann idir an iniúchóireacht a dhéanfaidh na hinstitiúidí éagsúla, ní mór rialacha a leagan amach maidir leis an gcur chuige iniúchóireachta aonair, agus foráil maidir le deiseanna don Choimisiún muinín a chur in obair comhlachtaí deimhniúcháin iontaofa.
(38)In order to apply the requirements of the [new] Financial Regulation in relation to the cross-reliance on audits and to reduce the risk of overlap between audits by various institutions, it is necessary to set out rules concerning the single audit approach and provide for the possibility for the Commission to take assurance from the work of reliable certification bodies.
#1855492
Leanfaidh an Coimisiún de bheith ag iniúchadh caiteachas talmhaíochta, agus cur chuige riosca-bhunaithe á úsáid aige d’fhonn a áirithiú go ndíreofar sna hiniúchtaí ar na réimsí is mó riosca, i gcomhréir le prionsabal na hiniúchóireachta aonair.
The Commission will continue to audit agricultural expenditure, using a risk-based approach in order to ensure that its audits are targeted to the areas of highest risk, in accordance with the single audit principle.
#1855513
Tá na buncheanglais sin de chuid an Aontais mar chuid de na struchtúir rialachais ar a ndéanfaidh na Comhlachtaí Deimhniúcháin iniúchadh agus, trí bhíthin cur chuige riosca-bhunaithe, ar a ndéanfaidh an Coimisiún iniúchadh freisin, agus prionsabal na hiniúchóireachta aonair á leanúint aige.
These EU basic requirements are part of the governance structures that will be audited by the Certification Bodies and on a risk-based approach, also by the Commission following the single audit principle.
#1856615
Leanfaidh an Coimisiún de bheith ag iniúchadh caiteachas talmhaíochta, agus cur chuige riosca-bhunaithe á úsáid aige d’fhonn a áirithiú go ndíreofar sna hiniúchtaí ar na réimsí is mó riosca, i gcomhréir le prionsabal na hiniúchóireachta aonair.
The Commission will continue to audit agricultural expenditure, using a risk-based approach in order to ensure that its audits are targeted to the areas of highest risk, in accordance with the single audit principle.
#1856636
Tá na buncheanglais sin de chuid an Aontais mar chuid de na struchtúir rialachais ar a ndéanfaidh na Comhlachtaí Deimhniúcháin iniúchadh agus, trí bhíthin cur chuige riosca-bhunaithe, ar a ndéanfaidh an Coimisiún iniúchadh freisin, agus prionsabal na hiniúchóireachta aonair á leanúint aige.
These EU basic requirements are part of the governance structures that will be audited by the Certification Bodies and on a risk-based approach, also by the Commission following the single audit principle.
#2052294
Maidir le cistí an Chláir a aistrítear chuig na gníomhaireachtaí náisiúnta, áiritheoidh an Coimisiún comhordú cuí ar a rialuithe leis na húdaráis náisiúnta agus leis na gníomhaireachtaí náisiúnta, ar bhonn phrionsabal na hiniúchóireachta aonair agus tar éis anailís a dhéanamh bunaithe ar riosca.
With regard to the Programme funds transferred to the national agencies, the Commission shall ensure proper coordination of its controls with the national authorities and the national agencies, on the basis of the single audit principle and following a risk-based analysis.
#2061877
iniúchtaí comhpháirteacha, arb é atá i gceist leo fiosruithe riaracháin a dhéanamh maidir leis an staid chánach i leith duine inchánach amháin nó níos mó lena mbaineann arna déanamh ag foireann iniúchóireachta amháin atá comhdhéanta de dhá thír rannpháirteacha nó níos mó, lena n-áirítear dhá Bhallstát ar a laghad, a bhfuil leasanna coiteanna nó comhlántacha acu;
joint audits, consisting in administrative enquiries into the tax situation of one or more related taxable persons carried out by a single audit team that is composed of two or more participating countries, including at least two Member States, with common or complementary interests,
#2066636
Maidir leis na cistí ón gClár arna n-aistriú chuig na gníomhaireachtaí náisiúnta, áiritheoidh an Coimisiún comhordú cuí ar a rialuithe leis na húdaráis náisiúnta agus leis na gníomhaireachtaí náisiúnta ar bhonn phrionsabal na hiniúchóireachta aonair agus tar éis anailís rioscabhunaithe a dhéanamh.
With regard to the Programme funds transferred to the national agencies, the Commission shall ensure proper coordination of its controls with the national authorities and the national agencies on the basis of the single audit principle and following a risk-based analysis.
#2084950
Déanfaidh na Ballstáit agus, i gcás inarb infheidhme, na tríú tíortha, na tíortha comhpháirtíochta agus na tíortha agus críocha thar lear atá rannpháirteach i gclár Interreg údarás bainistíochta aonair agus údarás iniúchóireachta aonair a shainaithint, chun críocha Airteagal 71 de Rialachán (AE) 2021/1060.
Member States and, where applicable, third countries, partner countries and OCTs participating in an Interreg programme shall identify, for the purposes of Article 71 of Regulation (EU) 2021/1060, a single managing authority and a single audit authority.
#2085604
Chun an t-ualach riaracháin ar thairbhithe agus costas riaracháin a laghdú agus ionas go seachnófar dúbailt iniúchtaí agus fíoruithe bainistíochta ar an gcaiteachas céanna arna dhearbhú don Choimisiún, ba cheart a shonrú i gcás na gCistí go gcuirfear i bhfeidhm go nithiúil prionsabal an iniúchta aonair.
To reduce the administrative burden on beneficiaries and administrative costs as well as to avoid duplication of audits and management verifications of the same expenditure declared to the Commission, the concrete application of the single audit principle should be specified for the Funds.
#2087005
Nuair a dhéanfaidh an Coimisiún agus na húdaráis iniúchóireachta iniúchtaí, tabharfaidh siad aird chuí ar phrionsabail an iniúchta aonair agus na comhréireachta i ndáil le leibhéal an riosca do bhuiséad an Aontais.
When carrying out audits, the Commission and the audit authorities shall take due account of the principles of single audit and proportionality in relation to the level of risk to the budget of the Union.
#2096880
Chun an leas is fearr a bhaint as prionsabal na hiniúchóireachta aonair, is iomchuí rialacha sonracha a shocrú maidir le rialú agus iniúchadh tionscadal i gcás inarb iad eagraíochtaí idirnáisiúnta a ndearna an Coimisiún measúnú dearfach ar a gcórais rialaithe inmheánaigh na tairbhithe.
In order to make the most use of the single audit principle, it is appropriate to set specific rules on the control and audit of projects in which international organisations, the internal control systems of which have been positively assessed by the Commission, are the beneficiaries.
#2097741
Chun an leas is fearr a bhaint as prionsabal an iniúchta aonair, is iomchuí rialacha sonracha a shocrú maidir le rialú agus iniúchadh tionscadal inarb iad eagraíochtaí idirnáisiúnta, a ndearna an Coimisiún measúnú dearfach ar a gcórais rialaithe inmheánacha, na tairbhithe.
In order to make the most use of the single audit principle, it is appropriate to set specific rules on the control and audit of projects in which international organisations, the internal control systems of which have been positively assessed by the Commission, are the beneficiaries.
#2098599
Chun an leas is fearr a bhaint as prionsabal an iniúchta aonair, is iomchuí rialacha sonracha a shocrú maidir le rialú agus iniúchadh tionscadal inarb iad eagraíochtaí idirnáisiúnta, a ndearna an Coimisiún measúnú dearfach ar a gcórais rialaithe inmheánacha, na tairbhithe.
In order to make the most use of the single audit principle, it is appropriate to set specific rules on the control and audit of projects in which international organisations, the internal control systems of which have been positively assessed by the Commission, are the beneficiaries.
#2168232
A mhéid a bhaineann leis an gcur chuige iniúchóireachta aonair a chur chun feidhme, cé gur cheart don Choimisiún de ghnáth dearbhú a fháil ó obair na gcomhlachtaí deimhniúcháin, agus a mheasúnú riosca féin ar an ngá atá le seiceálacha gur cheart dó a dhéanamh sa Bhallstát lena mbaineann á chur san áireamh, ba cheart an Coimisiún a bheith in ann seiceálacha a dhéanamh i gcás inar chuir sé in iúl don Bhallstát lena mbaineann nach féidir leis brath ar obair an chomhlachta deimhniúcháin.
As regards the implementation of the single audit approach, whereas generally the Commission should take assurance from the work of the certification bodies, taking account of its own risk assessment of the need for checks it should perform in the Member State concerned, the Commission should be able to carry out checks where it has informed the Member State concerned that it cannot rely on the work of the certification body.
#2396613
Thairis sin, chomhlánódh sé bearta eile arb é is aidhm dóibh calaois agus imghabháil CBL a chomhrac agus an córas CBL a nuachóiriú, mar shampla an Comhad Iniúchóireachta Aonair chun críocha CBL, an sásra um íocaíocht dheighilte, an córas chun anailís leictreonach a dhéanamh ar shreabha airgeadais agus an córas scipéid airgid fhioscaigh ar líne chun faireachán a dhéanamh ar an earnáil miondíola.
Further, it would complement other measures which aim to combat VAT fraud and evasion and modernise the VAT system, such as the Single Audit File for VAT purposes, the split payment mechanism, the system for the electronic analysis of financial flows and the online fiscal cash register system for monitoring the retail sector.
#2636206
Tá an measúnú seo comhthacaithe leis an staidéar a rinneadh le déanaí ‘Cur chuige iniúchóireachta aonair-Bunchúiseanna na laigí in obair údaráis bainistithe agus iniúchóireachta na mBallstát’, arna dhéanamh ag an Lárionad um Straitéis & Seirbhísí Meastóireachta arna iarraidh sin don Choiste um Rialú Buiséadach de Pharlaimint na hEorpa.
This assessment is corroborated by the recent study ‘Single audit approach – Root causes of the weaknesses in the work of the Member States’ managing and audit authorities’, conducted by the Centre for Strategy & Evaluation Services at the request of the European Parliament’s Committee on Budgetary Control.
#2700738
trí aonaid samplála nach féidir a iniúchadh i gcomhréir le hAirteagal 80(3) de Rialachán (AE) 2021/1060 a bhaint, faoi chuimsiú socruithe iniúchóireachta aonair i gcás ina nglacann an t-údarás iniúchóireachta cur chuige atá bunaithe ar aonaid samplála den sórt sin a eisiamh.
removing sampling units which cannot be audited in accordance with Article 80(3) of Regulation (EU) 2021/1060, in the framework of single audit arrangements in case the audit authority adopts an approach based on exclusion for such sampling units.
#2700740
I gcásanna eisceachtúla nach mbíonn fáil ar an doiciméadacht tacaíochta le haghaidh roinnt aonad, féadfaidh an t-údarás iniúchóireachta a chinneadh na haonaid samplála a ionadú nó aonaid samplála den sórt sin a eisiamh, mar a leagtar amach le haghaidh socruithe iniúchóireachta aonair dá dtagraítear i bpointe (b).
In exceptional cases where the supporting documentation for some sampling units is not available, the audit authority may decide either to replace the sampling units or to exclude such units, as set out for single audit arrangements referred to in point (b).