#1908072
Bunófar Coláiste Iniúchóirí.
A College of Auditors shall be established.
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#1908077
Féadfaidh an Coiste cúntóirí a cheapadh do chomhaltaí an Choláiste Iniúchóirí arna iarraidh sin don Choláiste Iniúchóirí.
The Committee may appoint assistants to members of the College of Auditors on a request by the College of Auditors.
#1908079
Arna iarraidh sin don Choláiste Iniúchóirí, féadfaidh an Coiste a fhormheas go bhféadfaidh an Coláiste Iniúchóirí dul ar iontaoibh na tacaíochta seachtraí cáilithe chun iniúchadh a dhéanamh ar an tSaoráid.
Upon request from the College of Auditors, the Committee may approve recourse by the College of Auditors to qualified external support for the external auditing of the Facility.
#1908082
Le linn a dtéarma oifige, déanfaidh comhaltaí an Choláiste Iniúchóirí agus a gcúntóirí an méid a leanas:
During their term in office, the members of the College of Auditors and their assistants shall:
#1908069
Cuirfear imeachtaí agus tuarascálacha na n-iniúchóirí inmheánacha ar fáil do Choláiste na nIniúchóirí bunaithe de bhun Airteagail 42, i dteannta na ndoiciméad tacaíochta uile lena mbaineann.
The proceedings and reports of the internal auditors shall be made available to the College of Auditors established pursuant to Article 42, together with all supporting documents relating thereto.
#1908085
Toghfaidh Coláiste na nIniúchóirí a chathaoirleach as a chomhaltaí féin gach bliain, nó cuirfidh sé síneadh le téarma oifige an Chathaoirligh reatha.
Each year, the College of Auditors shall elect its Chair from amongst its members or extend the current Chair’s term of office.
#1908086
Glacfaidh Coláiste na nIniúchóirí na rialacha is infheidhme maidir le hiniúchtaí arna gcur i gcrích ag a gcuid comhaltaí i gcomhréir leis na caighdeáin idirnáisiúnta is airde.
The College of Auditors shall adopt the rules applicable to audits carried out by its members in accordance with the highest international standards.
#1908099
Soláthróidh Coláiste na nIniúchóirí a thuarascáil iniúchóireachta, lena n-áirítear an tuairim iniúchóireachta, faoin 30 Meán Fómhair, tar éis dheireadh na bliana airgeadais.
The College of Auditors shall provide its audit report, including the audit opinion, to the Committee by 30 September following the end of the financial year.
#1908104
Féadfaidh an Coiste a chinneadh, áfach, sula bhformheasfar na cuntais mar sin, meastachán den olltoradh buiséid a iontráil, ach an tuairim iniúchóireachta a bheith faighte aige ó Choláiste na nIniúchóirí.
However, the Committee may decide, before the accounts have been approved, to enter an estimate of the budget outturn, once it has received the audit opinion from the College of Auditors.
#1908073
Déanfaidh an Coláiste Iniúchóirí iniúchadh ar an ioncam agus ar an gcaiteachas a eascróidh as cur chun feidhme an Chinnidh seo de bhun Airteagal 1(2), mar aon le cuntais bhliantúla na n-oibríochtaí agus na mbeart cúnaimh.
The revenue and expenditure arising from the implementation of this Decision pursuant to Article 1(2), as well as the annual accounts of operations and assistance measures, shall be audited by the College of Auditors.
#1908074
Cinnfidh an Coiste líon na n-iniúchóirí is gá agus ceapfaidh sé comhaltaí an Choláiste Iniúchóirí ar feadh tréimhse suas le 3 bliana, tréimhse a fhéadfar a athnuachan uair amháin, as measc na n-iarrthóirí arna moladh ag na Ballstáit.
The Committee shall determine the number of auditors required and appoint members of the College of Auditors for a period of up to three years, renewable once, from candidates proposed by the Member States.
#1908080
I rith na bliana airgeadais agus ex post freisin, seiceálfaidh an Coláiste Iniúchóirí trí bhíthin rialuithe ar an láthair maille le rialuithe ar na doiciméid tacaíochta, go gcuirtear chun feidhme an caiteachas arna mhaoiniú nó arna réamh-mhaoiniú trí bhíthin na Saoráide agus an Cinneadh seo agus na rialacha a ghlactar de bhun Airteagal 12(6), mar aon le reachtaíocht is infheidhme, idir reachtaíocht náisiúnta agus reachtaíocht de chuid an Aontais, i gcás inarb iomchuí, á gcomhlíonadh aige, agus i gcomhréir le prionsabail na bainistíochta fónta airgeadais, eadhon prionsabail na barainneachta, na héifeachtachta agus na héifeachtúlachta, agus gur leor iad na rialuithe inmheánacha.
The College of Auditors shall check during the financial year as well as ex post, through on-the-spot controls as well as supporting documents, that expenditure financed or pre-financed through the Facility is implemented in compliance with this Decision and the rules adopted pursuant to Article 11(6), as well as applicable Union and national law where relevant, and in accordance with the principles of sound financial management, namely the principles of economy, efficiency and effectiveness, and that internal controls are adequate.
#1908081
I gcás chomhaltaí an Choláiste Iniúchóirí agus a gcúntóirí, leanfaidh a gcomhlacht iniúchóireachta tionscnaimh dá bpá a íoc leo; is í an tSaoráid a íocfaidh speansais a misin i gcomhréir leis na rialacha atá le glacadh ag an gCoiste, mar aon le costas na tacaíochta seachtraí cáilithe.
The members of the College of Auditors and their assistants shall continue to be paid by their audit body of origin; the Facility shall bear their mission expenses in accordance with rules to be adopted by the Committee, as well as the cost of qualified external support.
#1908083
ní iarrfaidh ná ní bhfaighidh siad treoracha seachas treoracha ón gCoiste; laistigh dá shainordú, beidh Coláiste na nIniúchóirí agus a chomhaltaí go hiomlán neamhspleách agus is iad amháin a bheidh freagrach as stiúradh a n-iniúchta sheachtraigh;
neither request nor receive instructions other than from the Committee; within its audit mandate the College of Auditors and its members shall be completely independent and solely responsible for the conduct of their external audit;
#1908092
Déanfaidh gach oifigeach cuntasaíochta ón tSaoráid, le cúnamh ón riarthóir atá freagrach, dréachtchuntais bhliantúla na Saoráide do na hábhair a bhaineann lena bhfreagrachtaí a bhunú agus a sholáthar do Choláiste na nIniúchóirí faoin 15 Bealtaine tar éis dheireadh na bliana airgeadais.
Each accounting officer of the Facility, with the assistance of the responsible administrator, shall establish and provide to the College of Auditors, by 15 May following the end of the financial year, the draft annual accounts of the Facility for matters pertaining to his or her responsibilities.
#1908097
Ar bhonn na hoibre iniúchóireachta arna déanamh, lena n-áirítear an tacaíocht sheachtrach cháilithe dá dtagraítear in Airteagal 42(3), soláthróidh Coláiste na nIniúchóirí a cuid nó a chuid torthaí iniúchóireachta maidir lena gcuntais faoi seach do gach oifigeach cuntasaíochta agus do gach ceannasaí oibríochta faoin 15 Iúil.
The College of Auditors shall provide, on the basis of the audit work performed, including by the qualified external support referred to in Article 42(3), each accounting officer and each operation commander with its audit findings on their respective accounts by 15 July.
#1908336
go dtabharfaidh an gníomhaí cur chun feidhme don tSaoráid, do na hiniúchóirí arna n-ainmniú aici agus do Choláiste na nIniúchóirí an ceart agus an cúnamh ar fad is gá chun na seiceálacha riachtanacha ar an láthair a dhéanamh agus chun rochtain a bheith acu gan mhoill agus gan fógra a thabhairt roimh ré ar na doiciméid agus na sonraí a bhaineann leis an gcaiteachas arna mhaoiniú faoin tSaoráid, agus ar an áitreabh ina gcoimeádtar na doiciméid agus na sonraí sin;
the Facility, the auditors which it designates and the College of Auditors are given the right and all necessary assistance by the implementing actor to carry out the necessary on-the-spot checks and to access without delay and without giving prior notice the documents and data relating to expenditure financed under the Facility, and to the premises where those documents and data are kept;