natgillin/translations-raw huggingface dataset:
As main aspects of my professional experience in the area of control and management control in particular, I would point out my activity as a member of National Audit Office (NAO) of the Republic of Bulgaria in the period 1995-2005.
As main aspects of my professional experience in the area of control and management control in particular, I would point out my activity as a member of National Audit Office (NAO) of the Republic of Bulgaria in the period 1995-2005.
In 1995 the Bulgarian Parliament adopted a decision to reestablish the NAO again on the basis of a new law, after its activity had been stopped for more than 45 years.
In 1995 the Bulgarian Parliament adopted a decision to reestablish the NAO again on the basis of a new law, after its activity had been stopped for more than 45 years.
I would define these ten years not only as an accumulation of management and audit experience, but also as the biggest challenge in my professional experience.
I would define these ten years not only as an accumulation of management and audit experience, but also as the biggest challenge in my professional experience.
The establishment of a supreme audit institution, the selection and training of auditors, the study and introduction of international experience in its work, is a process of simultaneous reformation of external audit and its implementation into practice.
The establishment of a supreme audit institution, the selection and training of auditors, the study and introduction of international experience in its work, is a process of simultaneous reformation of external audit and its implementation into practice.
From 1998 to 2005 I was Liaison Officer of the Bulgarian National Audit Office.
From 1998 to 2005 I was Liaison Officer of the Bulgarian National Audit Office.
During these years I took part in the regular meetings of Liaison Officers and in the meetings of the Heads of SAI’s of the countries applying for EU membership and the ECA, as well as in the preparation of the documents for our mutual work with the European Court of Auditors.
During these years I took part in the regular meetings of Liaison Officers and in the meetings of the Heads of SAI’s of the countries applying for EU membership and the ECA, as well as in the preparation of the documents for our mutual work with the European Court of Auditors.
In 2001 I was in charge of the self-assessment group of the Contact Committee.
In 2001 I was in charge of the self-assessment group of the Contact Committee.
What are the three most important decisions to which you have been party in your professional life?
What are the three most important decisions to which you have been party in your professional life?
I would express my opinion that in the management process all decisions are important because they give rise to definite responsibilities and consequences.
I would express my opinion that in the management process all decisions are important because they give rise to definite responsibilities and consequences.
But I would mention some of the decisions that I have made during my activity which were a kind of a challenge for me and have brought to positive results in the practice of the institution that I have worked for.
But I would mention some of the decisions that I have made during my activity which were a kind of a challenge for me and have brought to positive results in the practice of the institution that I have worked for.
The decision to lead the first audit of the relations between the Central Bank and the state budget and the first audit of State Debt of the Republic of Bulgaria.
The decision to lead the first audit of the relations between the Central Bank and the state budget and the first audit of State Debt of the Republic of Bulgaria.
For the successful realisation of both audits I am extremely grateful to the European Court of Auditors and also to the Court of Auditors of the Federal Republic of Germany for the support and exchanged experience.
For the successful realisation of both audits I am extremely grateful to the European Court of Auditors and also to the Court of Auditors of the Federal Republic of Germany for the support and exchanged experience.
Within the Contact Committee of the Heads of the EU candidate country SAIs and the ECA , the Bulgarian NAO received extremely effective and crucial support in methodological and practical way for the development of audit practices and the introduction of internationally accepted auditing standards.
Within the Contact Committee of the Heads of the EU candidate country SAIs and the ECA , the Bulgarian NAO received extremely effective and crucial support in methodological and practical way for the development of audit practices and the introduction of internationally accepted auditing standards.
The joint audit which was carried out, between the Bulgarian National Audit Office and the German Court of Audit and the Court of Audit of Spain in the area of State Debt led to public recognition that the Bulgarian NAO has reached a European professional level in this particular area of auditing.
The joint audit which was carried out, between the Bulgarian National Audit Office and the German Court of Audit and the Court of Audit of Spain in the area of State Debt led to public recognition that the Bulgarian NAO has reached a European professional level in this particular area of auditing.
My decision to develop a methodology and to carry out the first self-assessment of a supreme audit institution, the example being with the Bulgarian National Office in the year 2000.
My decision to develop a methodology and to carry out the first self-assessment of a supreme audit institution, the example being with the Bulgarian National Office in the year 2000.
This decision of mine was motivated and supported by the Contact Committee and SIGMA.
This decision of mine was motivated and supported by the Contact Committee and SIGMA.
The results were reported at a meeting held in Sofia of the Heads of EU candidate country SAIs and some MS SAIs in 2001, and this practice was evaluated as a leading one in this area.
The results were reported at a meeting held in Sofia of the Heads of EU candidate country SAIs and some MS SAIs in 2001, and this practice was evaluated as a leading one in this area.
I have the copyrights for the methodology of self-assessment.
I have the copyrights for the methodology of self-assessment.
Lastly, but of equal importance, I would like to point out my decision from last year to accept the invitation of IDI INTOSAI to participate as a leading consultant in the development and conduct of a course for state debt auditing, which is designed in Russian and is designed especially for practical use within the countries of the Commonwealth of Independent States (CIS) and Mongolia.
Lastly, but of equal importance, I would like to point out my decision from last year to accept the invitation of IDI INTOSAI to participate as a leading consultant in the development and conduct of a course for state debt auditing, which is designed in Russian and is designed especially for practical use within the countries of the Commonwealth of Independent States (CIS) and Mongolia.
The course should reflect in an adequate way the auditing standards of INTOSAI.
The course should reflect in an adequate way the auditing standards of INTOSAI.
On this year’s annual meeting of the INTOSAI’s Public Debt Committee, a very high grade was given to the content, conduction and contribution of the course for the improvement of audit practices in these countries.
On this year’s annual meeting of the INTOSAI’s Public Debt Committee, a very high grade was given to the content, conduction and contribution of the course for the improvement of audit practices in these countries.
The Treaty stipulates that the Members of the Court of Auditors shall be “completely independent” in the performance of their duties.
The Treaty stipulates that the Members of the Court of Auditors shall be “completely independent” in the performance of their duties.
How would you apply this obligation to your prospective duties?
How would you apply this obligation to your prospective duties?
“Completely independent” is stipulated in Article 247 of the Treaty and specified in the Staff Regulations.
“Completely independent” is stipulated in Article 247 of the Treaty and specified in the Staff Regulations.
More detailed explanation about the supreme audit institutions’ independence is explained in the Lima Declaration.
More detailed explanation about the supreme audit institutions’ independence is explained in the Lima Declaration.
According to this and in compliance with the internationally accepted standards, the Court of Auditors and its Members should enjoy:
According to this and in compliance with the internationally accepted standards, the Court of Auditors and its Members should enjoy:
- Institutional independence
- Institutional independence
- Operational independence
- Operational independence
- Financial independence and
- Financial independence and
- Political independence.
- Political independence.
As a Member of the Court I would base my activities and audit opinions only on facts, dates, evidence, audit standards and my professional knowledge and experience.
As a Member of the Court I would base my activities and audit opinions only on facts, dates, evidence, audit standards and my professional knowledge and experience.
I must not seek nor take instructions or advice from any government or from any other body.
I must not seek nor take instructions or advice from any government or from any other body.
I will do my best to avoid any incompatibility and I will apply the Court’s policies in respect of independence.
I will do my best to avoid any incompatibility and I will apply the Court’s policies in respect of independence.
Have you received a discharge for the management duties you carried out previously, if such a procedure applies?
Have you received a discharge for the management duties you carried out previously, if such a procedure applies?
Yes, I have.
Yes, I have.
I have not received an individual discharge but as a Member of collegiate management bodies which were discharged according to the Bulgarian legal procedures I have.
I have not received an individual discharge but as a Member of collegiate management bodies which were discharged according to the Bulgarian legal procedures I have.
The procedures were applied as follows:
The procedures were applied as follows:
- From 1993 to 1995 being a Member of the Board of Directors of one of the biggest Bulgarian Trade Banks – Sofia Bank, I received a discharge at the end of every financial year by the Shareholders’ Meeting with the adoption of an Annual Report.
- From 1993 to 1995 being a Member of the Board of Directors of one of the biggest Bulgarian Trade Banks – Sofia Bank, I received a discharge at the end of every financial year by the Shareholders’ Meeting with the adoption of an Annual Report.
The discharging procedure was stipulated in the Bulgarian Trade Banks Law.
The discharging procedure was stipulated in the Bulgarian Trade Banks Law.
-From 1995 to 2005 being a Member of the National Audit Office of Bulgaria I received a discharge at the end of every budget year by the Parliament with the adoption of the Annual Activity Report of the NAO.
-From 1995 to 2005 being a Member of the National Audit Office of Bulgaria I received a discharge at the end of every budget year by the Parliament with the adoption of the Annual Activity Report of the NAO.
The discharging procedure was stipulated in the National Audit Office Law and Parliament Rules.
The discharging procedure was stipulated in the National Audit Office Law and Parliament Rules.
Do you have any business or financial holdings or any other commitments, which might conflict, with your prospective duties?
Do you have any business or financial holdings or any other commitments, which might conflict, with your prospective duties?
Are you prepared to disclose all your financial interests and other commitments to the President of the Court and make them public?
Are you prepared to disclose all your financial interests and other commitments to the President of the Court and make them public?
In case you are involved in any current legal proceedings, would you please give details?
In case you are involved in any current legal proceedings, would you please give details?
I do not have any business or any financial holdings or any other commitments, which might conflict with my prospective duties.
I do not have any business or any financial holdings or any other commitments, which might conflict with my prospective duties.
During my entire working period I have worked only in State Administration and State Bodies.
During my entire working period I have worked only in State Administration and State Bodies.
Since April 2003 I have been a Member of the Auditing Board of the Council of Europe Development Bank (CEB).
Since April 2003 I have been a Member of the Auditing Board of the Council of Europe Development Bank (CEB).
I was appointed to this position by the Bulgarian Government and by the CEB Authorities for a 3-year-mandate, which will end in March 2007.
I was appointed to this position by the Bulgarian Government and by the CEB Authorities for a 3-year-mandate, which will end in March 2007.
All my prospective commitments consist of not more than one week work in Paris until the end of my mandate.
All my prospective commitments consist of not more than one week work in Paris until the end of my mandate.
It is no problem for me to terminate my mandate immediately.
It is no problem for me to terminate my mandate immediately.
I am absolutely ready to disclose all my financial interests to the President of the Court and to make them public at any time.
I am absolutely ready to disclose all my financial interests to the President of the Court and to make them public at any time.
I am not involved in any current legal proceedings.
I am not involved in any current legal proceedings.
Are you prepared to step down from any elected office and to give up any active function with responsibilities in a political party after your appointment as Court Member?
Are you prepared to step down from any elected office and to give up any active function with responsibilities in a political party after your appointment as Court Member?
Yes, I do.
Yes, I do.
I do not have any such appointments.
I do not have any such appointments.
I have never been a member of any political party nor have I ever had any active functions with political responsibilities.
I have never been a member of any political party nor have I ever had any active functions with political responsibilities.
How would you deal with a major irregularity or even fraud and/or corruption case involving actors in the Member State of your origin?
How would you deal with a major irregularity or even fraud and/or corruption case involving actors in the Member State of your origin?
No matter what the origin of the actor is, I would always strictly follow the auditing standards with all my respect to the equal rights and obligations of each Member State, taking into account all existing Treaty regulations concerning dealing with protection of the financial interests of the Community against irregularities, fraud and corruption.
No matter what the origin of the actor is, I would always strictly follow the auditing standards with all my respect to the equal rights and obligations of each Member State, taking into account all existing Treaty regulations concerning dealing with protection of the financial interests of the Community against irregularities, fraud and corruption.
In cases of potential fraud, I will follow the procedures described in ECA’s decision 97/2004 and other rules of the Court, which relate to internal investigations.
In cases of potential fraud, I will follow the procedures described in ECA’s decision 97/2004 and other rules of the Court, which relate to internal investigations.
I would adopt a neutral position irrespective of the country in which an audit or investigation is taking place.
I would adopt a neutral position irrespective of the country in which an audit or investigation is taking place.
I will do my best to deal with the cases without being influenced by my own origin.
I will do my best to deal with the cases without being influenced by my own origin.
PERFORMANCE OF DUTIES
PERFORMANCE OF DUTIES
What should be the main features of a sound financial management culture in any public service?
What should be the main features of a sound financial management culture in any public service?
Sound financial management culture in a public service, whether belonging to the Community or not, in my opinion should be a management culture plus high quality management systems, which can provide the necessary guarantees that resources are used in the best possible way.
Sound financial management culture in a public service, whether belonging to the Community or not, in my opinion should be a management culture plus high quality management systems, which can provide the necessary guarantees that resources are used in the best possible way.
Within such systems there must be an unambiguous allocation of responsibilities in relation to the implementation of policies and programs, as well as the achievement of clearly defined objectives.
Within such systems there must be an unambiguous allocation of responsibilities in relation to the implementation of policies and programs, as well as the achievement of clearly defined objectives.
The classical principles of good financial management are economy, effectiveness and efficiency.
The classical principles of good financial management are economy, effectiveness and efficiency.
As the most important main features of a sound financial management culture should be mentioned:
As the most important main features of a sound financial management culture should be mentioned:
1.Those suitable for within the bodies – clearly defined objectives, accountability, high quality of information and internal communication systems, precise definition of the competences and responsibilities (based on written internal rules), improvement of the management capacity, active human resources management, good communication between different levels in the management structure, efficient internal control and internal audit systems, etc.
1.Those suitable for within the bodies – clearly defined objectives, accountability, high quality of information and internal communication systems, precise definition of the competences and responsibilities (based on written internal rules), improvement of the management capacity, active human resources management, good communication between different levels in the management structure, efficient internal control and internal audit systems, etc.
Those suitable for between the bodies – effective information and communication system, preventing overlaps in function and responsibilities, clear legal framework, etc.
Those suitable for between the bodies – effective information and communication system, preventing overlaps in function and responsibilities, clear legal framework, etc.
Those suitable for guaranteeing the quality of the management systems – availability of effective external audit, well-defined interaction between internal control, internal audit and external audit, transparency, quality of reporting, etc.
Those suitable for guaranteeing the quality of the management systems – availability of effective external audit, well-defined interaction between internal control, internal audit and external audit, transparency, quality of reporting, etc.
The modern sound financial management culture should use the instruments of prevention and risk analysis and should be able to improve and to develop itself in accordance to the fast changing environment.
The modern sound financial management culture should use the instruments of prevention and risk analysis and should be able to improve and to develop itself in accordance to the fast changing environment.
In its last Monitoring Report on Romania and Bulgaria, the Commission indicates delays in these countries’ administrations in setting up proper systems of financial control, including ex-ante control, independent internal and external audit.
In its last Monitoring Report on Romania and Bulgaria, the Commission indicates delays in these countries’ administrations in setting up proper systems of financial control, including ex-ante control, independent internal and external audit.
What measures should receive priority?
What measures should receive priority?
In the last Monitoring Report on Bulgaria it is said “In the area of financial control, progress has been made with regard to the extended Decentralised Implementation System (EDIS) accreditation process for some of the structures concerned although efforts at capacity building for implementing the Structural Funds in particular need to be reinforced.
In the last Monitoring Report on Bulgaria it is said “In the area of financial control, progress has been made with regard to the extended Decentralised Implementation System (EDIS) accreditation process for some of the structures concerned although efforts at capacity building for implementing the Structural Funds in particular need to be reinforced.
However, no accreditation has taken place yet”.
However, no accreditation has taken place yet”.
In the last Monitoring Report (September 2006), the only finding related to Bulgaria is the delay in the implementation and harmonization of EDIS.
In the last Monitoring Report (September 2006), the only finding related to Bulgaria is the delay in the implementation and harmonization of EDIS.
But Bulgaria currently faces the following challenges.
But Bulgaria currently faces the following challenges.
These are the challenges in the area which require proper measures in the near future:
These are the challenges in the area which require proper measures in the near future:
- Implementation of the newly adopted laws on financial management and control and internal audit in the public sector.
- Implementation of the newly adopted laws on financial management and control and internal audit in the public sector.
Till this moment it has led to great structural changes in the public bodies which have to follow the new requirements and to improve the quality of the internal control.
Till this moment it has led to great structural changes in the public bodies which have to follow the new requirements and to improve the quality of the internal control.
In all ministries which will conduct operational programmes, special training and a preparation are going on.
In all ministries which will conduct operational programmes, special training and a preparation are going on.
There is a special support and advisory activities provided by SIGMA.
There is a special support and advisory activities provided by SIGMA.
- Guaranteeing the independence of the NAO in the Constitution and the focus on performance audits as a key factor for public funds management.
- Guaranteeing the independence of the NAO in the Constitution and the focus on performance audits as a key factor for public funds management.
In the existing Constitution the independence of the NAO is not formulated well enough.
In the existing Constitution the independence of the NAO is not formulated well enough.
The NAO has not the power to control the state-owned enterprises and this limits its capacity to audit the use of money till the end beneficiaries.
The NAO has not the power to control the state-owned enterprises and this limits its capacity to audit the use of money till the end beneficiaries.
The NAO should initiate changes in its Act aiming to extend its audit field.
The NAO should initiate changes in its Act aiming to extend its audit field.
Concerning performance audit and the implementation of its results, the NAO can activate its relationships with the Budgetary Commission in Parliament.
Concerning performance audit and the implementation of its results, the NAO can activate its relationships with the Budgetary Commission in Parliament.