(h) postopke poročanja in spremljanja neregularnosti in postopke za vračanje neupravičeno izplačanih zneskov.

(h) reporting and monitoring procedures for irregularities and for the recovery of amounts unduly paid.

4. V primeru sistemskih neregularnosti država članica razširi svojo preiskavo na vse operacije, ki bi lahko bile prizadete.

4. In the case of systemic irregularity, the Member State shall extend its enquiries to cover all operations liable to be affected.

3. Komisija pri odločanju o višini popravka upošteva naravo in resnost neregularnosti ter obseg in finančne posledice ugotovljenih pomanjkljivosti v operativnem programu.

3. The Commission shall, when deciding the amount of a correction, take account of the nature and gravity of the irregularity and the extent and financial implications of the deficiencies found in the operational programme.

2. Komisija svoje finančne popravke utemelji na posameznih primerih ugotovljene neregularnosti, pri čemer upošteva sistemsko naravo neregularnosti, da ugotovi, ali je treba uporabiti pavšalen ali ekstrapolacijski popravek.

2. The Commission shall base its financial corrections on individual cases of irregularity identified, taking account of the systemic nature of the irregularity to determine whether a flat rate or extrapolated correction should be applied.

(b) preprečevanjem, odkrivanjem in odpravljanjem neregularnosti ter vračilom neupravičeno plačanih zneskov, skupaj z zamudnimi obrestmi, kjer je to primerno. Sporočajo jih Komisiji in jo obveščajo o poteku upravnih in pravnih postopkov.

(b) preventing, detecting and correcting irregularities and recovering amounts unduly paid together with interest on late payments where appropriate. They shall notify these to the Commission and keep the Commission informed of the progress of administrative and legal proceedings.

1. Država članica ima prvostopenjsko pristojnost za preiskovanje neregularnosti na podlagi dokazov o večji spremembi, ki vpliva na naravo okoliščin izvajanja ali nadzora operacij ali operativnega programa in povzroči izvajanje potrebnih finančnih popravkov.

1. The Member State shall in the first instance bear the responsibility for investigating irregularities, acting upon evidence of any major change affecting the nature of the conditions for the implementation or control of operations or the operational programme and making the financial corrections required.

2. Država članica izvede potrebne finančne popravke v povezavi s posameznimi ali sistemskimi neregularnostmi, ki so odkrite v delovanju operacij ali operativnega programa. Popravki države članice obsegajo preklic celote ali dela javnega prispevka operativnemu programu. Država članica upošteva naravo in resnost neregularnosti ter finančno izgubo ESR.

2. The Member State shall make the financial corrections required in connection with individual or systemic irregularities detected in operations or the operational programme. The corrections made by the Member State shall consist of cancelling all or part of the public contribution to the operational programme. The Member State shall take into account the nature and gravity of the irregularities and the financial loss to the EFF.

3. Prispevek, ki je bil preklican v skladu z odstavkom 2, se ne sme ponovno porabiti za operacijo ali operacije, ki so bile predmet popravka, niti kadar je bil finančni popravek izveden zaradi sistemske neregularnosti za obstoječe operacije v okviru celote ali dela prednostne osi, kjer je do te sistemske napake prišlo.

3. The contribution cancelled in accordance with paragraph 2 may not be re-used for the operation or operations that were the subject of the correction, nor, where a financial correction is made for a systemic irregularity, for existing operations within whole or part of the priority axis where the systemic irregularity occurred.

(40) Za zagotavljanje učinkovitega in pravilnega izvajanja bi bilo treba določiti obveznosti držav članic glede sistemov upravljanja in nadzora, potrjevanja izdatkov ter preprečevanja, odkrivanja in popravljanja neregularnosti ter kršitev prava Skupnosti. Glede upravljanja in nadzora je treba, zlasti, določiti načine, na katere države članice podajo zagotovila, da so sistemi vzpostavljeni in zadovoljivo delujejo.

(40) In order to guarantee efficient and correct implementation, the obligations of the Member States should be laid down with regard to management and control systems, the certification of expenditure and the prevention, detection and correction of irregularities and infringements of Community law. With respect to management and control it is necessary, in particular, to establish the modalities by which Member States give the assurance that the systems are in place and function satisfactorily.

Če Komisija predlaga finančne popravke na podlagi ekstrapolacije ali pavšala, ima država članica s preučitvijo zadevne dokumentacije možnost dokazati, da je dejanski obseg neregularnosti manjši od ocene Skupnosti. Ob soglasju s Skupnostjo lahko država članica omeji svojo preučitev na ustrezen delež ali vzorec dokumentacije. Razen v upravičenih primerih je za to preučitev dovoljen rok največ dveh mesecev poleg dvomesečnega obdobja, navedenega v prvem pododstavku.

Where the Commission proposes a financial correction on the basis of extrapolation or at a flat rate, the Member State shall be given the opportunity to demonstrate, through an examination of the documentation concerned, that the actual extent of irregularity was less than the Commission's assessment. In agreement with the Commission, the Member State may limit the scope of this examination to an appropriate proportion or sample of the documentation concerned. Except in duly justified cases, the time allowed for this examination shall not exceed a further period of two months after the two-month period referred to in the first subparagraph.