natgillin/translations-raw huggingface dataset:
Although the primary responsibility for the prevention, detection and investigation of irregularities and offences rests with those responsible for the management and execution of EU programmes [European Commission and Member States], the European Court of Auditors assesses how well these partners fulfil their responsibilities and to what extent they improve the systems implementing the financial management of transactions related to the EU budget.
Although the primary responsibility for the prevention, detection and investigation of irregularities and offences rests with those responsible for the management and execution of EU programmes [European Commission and Member States], the European Court of Auditors assesses how well these partners fulfil their responsibilities and to what extent they improve the systems implementing the financial management of transactions related to the EU budget.
If the Court identifies a case of fraud, or even a case of suspected fraud, the matter is immediately submitted to OLAF, which is the European Anti-Fraud Office, responsible for undertaking detailed investigations and following up the resulting recovery of EU funds.
If the Court identifies a case of fraud, or even a case of suspected fraud, the matter is immediately submitted to OLAF, which is the European Anti-Fraud Office, responsible for undertaking detailed investigations and following up the resulting recovery of EU funds.
This procedure aims clearly at assisting the European Commission in the framework of the protection of the financial interests of the Community against fraud and any other illegal activities which might emerge in the Member States.
This procedure aims clearly at assisting the European Commission in the framework of the protection of the financial interests of the Community against fraud and any other illegal activities which might emerge in the Member States.
Consequently, in case I were to deal with a major irregularity or even fraud or corruption case involving Romanian actors, I would certainly act in the same way as if these cases were found in any of the other Member States and I would follow the Court’s procedures, so that the required steps are taken.
Consequently, in case I were to deal with a major irregularity or even fraud or corruption case involving Romanian actors, I would certainly act in the same way as if these cases were found in any of the other Member States and I would follow the Court’s procedures, so that the required steps are taken.
Performance of duties
Performance of duties
The sound financial management is the budgetary principle according to which, in any public service, budget appropriations must be used according to economy, efficiency and effectiveness principles.
The sound financial management is the budgetary principle according to which, in any public service, budget appropriations must be used according to economy, efficiency and effectiveness principles.
This means that the specific set objectives are attained and the intended results achieved (effectiveness) using resources at the lowest price (economy) and ensuring the best ratio between resources used and results achieved (efficiency).
This means that the specific set objectives are attained and the intended results achieved (effectiveness) using resources at the lowest price (economy) and ensuring the best ratio between resources used and results achieved (efficiency).
Sound financial management, at the level of any public service, involves:
Sound financial management, at the level of any public service, involves:
A transparent and comprehensive legal framework; the clear definition of the entity’s strategies, policies and objectives;
A transparent and comprehensive legal framework; the clear definition of the entity’s strategies, policies and objectives;
The setting and clear allotment of responsibilities, that every employee knows and understands.
The setting and clear allotment of responsibilities, that every employee knows and understands.
A transparent, coherent and effective internal control system, that would ensure that transactions are performed in keeping with the legality and regularity principles and the financial decisions are made in keeping with the principles of economy, efficiency and effectiveness;
A transparent, coherent and effective internal control system, that would ensure that transactions are performed in keeping with the legality and regularity principles and the financial decisions are made in keeping with the principles of economy, efficiency and effectiveness;
An operational information system, that would allow a continuous monitoring of the financial flows, as well as of the activities and programmes results, supporting a timely decision making process;
An operational information system, that would allow a continuous monitoring of the financial flows, as well as of the activities and programmes results, supporting a timely decision making process;
Collaboration of the entity management with the internal audit compartment, to assess and prevent potential risks, permanently detect irregularities and frauds and take the right steps to remove them;
Collaboration of the entity management with the internal audit compartment, to assess and prevent potential risks, permanently detect irregularities and frauds and take the right steps to remove them;
In its last Monitoring Report on Romania and Bulgaria , the Commission indicated 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 indicated delays in these countries' administrations in setting up proper systems of financial control, including ex-ante control, independent internal and external audit.
A characteristic of the financial control system at the level of the Romanian public entities until the 95s was the predominantly external nature of financial control.
A characteristic of the financial control system at the level of the Romanian public entities until the 95s was the predominantly external nature of financial control.
This accounts for the low standard of managerial involvement in developing a strong and efficient internal control system.
This accounts for the low standard of managerial involvement in developing a strong and efficient internal control system.
That is why, in the process of accession to the European Union, an initiative was launched to implement a set of measures to transfer the specific weight of control from the external towards the internal control, to ensure managerial accountability.
That is why, in the process of accession to the European Union, an initiative was launched to implement a set of measures to transfer the specific weight of control from the external towards the internal control, to ensure managerial accountability.
This process proved very hard and lengthy, since it involves, besides a new institutional construction in the field of internal control, the development of a new managerial culture in this field.
This process proved very hard and lengthy, since it involves, besides a new institutional construction in the field of internal control, the development of a new managerial culture in this field.
In Romania, and here I provide a direct answer to the question, priority was given to developing internal control mechanisms, including to internal audit, since the capacity of these forms of control to react to possible malfunctions in the management of public funds and /or patrimony is more rapid than in the instance of the external control and hence more efficient.
In Romania, and here I provide a direct answer to the question, priority was given to developing internal control mechanisms, including to internal audit, since the capacity of these forms of control to react to possible malfunctions in the management of public funds and /or patrimony is more rapid than in the instance of the external control and hence more efficient.
Furthermore, the internal audit function in Romania developed in a decentralized way, so that each budget centre (for both income and expenditure) has a specialized own structure, operating according to a consistent normative and procedural framework, harmonized at national level.
Furthermore, the internal audit function in Romania developed in a decentralized way, so that each budget centre (for both income and expenditure) has a specialized own structure, operating according to a consistent normative and procedural framework, harmonized at national level.
As of today, I appreciate continuing the internal audit quality enhancement is a priority, so that external audit may rely on the latter’s activity and implicitly, be free to carry out the own competences and not replace the internal control system of the entity.
As of today, I appreciate continuing the internal audit quality enhancement is a priority, so that external audit may rely on the latter’s activity and implicitly, be free to carry out the own competences and not replace the internal control system of the entity.
In Romania, we witness an on-going process involving financial management and control system strengthening, based on the international standards accepted by the European Union; its institutional construction is being performed, both at the level of public entities and at the level of the Central Unit for Harmonisation within the Ministry of Public Finances.
In Romania, we witness an on-going process involving financial management and control system strengthening, based on the international standards accepted by the European Union; its institutional construction is being performed, both at the level of public entities and at the level of the Central Unit for Harmonisation within the Ministry of Public Finances.
This process was launched by establishing procedures for each activity carried out by the public entity, providing for similar activities to have harmonized procedures, and continued by setting the statute of the staff working in the field of financial management and internal control.
This process was launched by establishing procedures for each activity carried out by the public entity, providing for similar activities to have harmonized procedures, and continued by setting the statute of the staff working in the field of financial management and internal control.
Furthermore, structures were set up, at the level of public entities, in charge of implementing financial management and control systems and that, together with the quality assessment of this system by the central harmonization unit, maintain the viability of financial management and control systems.
Furthermore, structures were set up, at the level of public entities, in charge of implementing financial management and control systems and that, together with the quality assessment of this system by the central harmonization unit, maintain the viability of financial management and control systems.
In contrast with the progress recorded by the public internal financial control, mentioned in the latest two monitoring reports on the preparedness of Romania for accession (May and September 2006), external public audit is mostly unreformed, as a direct consequence of still not having adopted the new law on the Court of Accounts.
In contrast with the progress recorded by the public internal financial control, mentioned in the latest two monitoring reports on the preparedness of Romania for accession (May and September 2006), external public audit is mostly unreformed, as a direct consequence of still not having adopted the new law on the Court of Accounts.
The absolute priority in the domain of external audit is to adopt – in emergency regimen – the draft law on the Court of Accounts, that shall provide a coherent legal framework for:
The absolute priority in the domain of external audit is to adopt – in emergency regimen – the draft law on the Court of Accounts, that shall provide a coherent legal framework for:
- the compliance with the Romanian Constitution modifications of October 2003;
- the compliance with the Romanian Constitution modifications of October 2003;
- the complete independence of the Court of Accounts;
- the complete independence of the Court of Accounts;
- the overall enforcement of the accepted international audit standards;
- the overall enforcement of the accepted international audit standards;
- the adequate training of all audit staff to assimilate the best European practice in the field;
- the adequate training of all audit staff to assimilate the best European practice in the field;
- the enhancement of the relation with the Parliament of Romania and with the deliberative authorities of the local public administration.
- the enhancement of the relation with the Parliament of Romania and with the deliberative authorities of the local public administration.
According to the Treaty, the Court shall assist Parliament in exercising its powers of control over the implementation of the budget.
According to the Treaty, the Court shall assist Parliament in exercising its powers of control over the implementation of the budget.
The responsibilities of the European Court of Auditors in relation to the assistance provided to the European Parliament and to the Council, as well as the relations with the other Community institutions are stipulated:
The responsibilities of the European Court of Auditors in relation to the assistance provided to the European Parliament and to the Council, as well as the relations with the other Community institutions are stipulated:
· in article 248 of the Treaty establishing the European Community and
· in article 248 of the Treaty establishing the European Community and
The aforementioned “assistance” is provided by auditing the accounts of all the revenue and expenditure of the European Union, in order to establish whether EU revenue and expenditure have been collected and made in a lawful and regular manner and whether the financial management has been sound, i.e. economic, efficient and effective.
The aforementioned “assistance” is provided by auditing the accounts of all the revenue and expenditure of the European Union, in order to establish whether EU revenue and expenditure have been collected and made in a lawful and regular manner and whether the financial management has been sound, i.e. economic, efficient and effective.
Consequently, my duties with regard to reporting to the European Parliament and its Committee on Budgetary Control, in particular, would be implemented through my contribution in drafting:
Consequently, my duties with regard to reporting to the European Parliament and its Committee on Budgetary Control, in particular, would be implemented through my contribution in drafting:
· the Annual Report in which the Statement of Assurance is included.
· the Annual Report in which the Statement of Assurance is included.
· the Special Reports concerning specific topics of particular interest.
· the Special Reports concerning specific topics of particular interest.
· the reports on irregularities or suspected fraud.
· the reports on irregularities or suspected fraud.
· formal opinions in relation to proposals for EU financial legislation.
· formal opinions in relation to proposals for EU financial legislation.
Performance audit aims to examine the financial management quality from the perspective of the 3Es (economy, efficiency and effectiveness).
Performance audit aims to examine the financial management quality from the perspective of the 3Es (economy, efficiency and effectiveness).
Performance audit added value needs to be considered both as external and as internal audit.
Performance audit added value needs to be considered both as external and as internal audit.
While in the instance of the external audit, performance audit added value consists in the issue of independent recommendations meant to enhance the entity’s activities to attain the planned results, the internal audit function generates value by supporting the decision making process, paving the way for economies, loss avoidance and irregularities ruling out in the performance of the entity’s activity.
While in the instance of the external audit, performance audit added value consists in the issue of independent recommendations meant to enhance the entity’s activities to attain the planned results, the internal audit function generates value by supporting the decision making process, paving the way for economies, loss avoidance and irregularities ruling out in the performance of the entity’s activity.
Performance audit can generate added value through the following actions:
Performance audit can generate added value through the following actions:
- identifying areas with potential for resources economies;
- identifying areas with potential for resources economies;
- obtaining audit evidence based on which recommendations are made that generate high performance;
- obtaining audit evidence based on which recommendations are made that generate high performance;
- supplying relevant and reliable independent information to Parliament, to audited entities and other stakeholders (other interested entities, media, tax payers) relating to the performance attained by audited public entities.
- supplying relevant and reliable independent information to Parliament, to audited entities and other stakeholders (other interested entities, media, tax payers) relating to the performance attained by audited public entities.
As to the capitalization of the added value, the audited entity management shall take steps to:
As to the capitalization of the added value, the audited entity management shall take steps to:
- enhance internal control system effectiveness based on risk analysis highlighting weaknesses, while recommending additional control filters or improvement of existing ones;
- enhance internal control system effectiveness based on risk analysis highlighting weaknesses, while recommending additional control filters or improvement of existing ones;
- follow up the implementation of the recommendations and solutions provided by the auditor;
- follow up the implementation of the recommendations and solutions provided by the auditor;
- generate economies by enforcing recommendations made by the auditor;
- generate economies by enforcing recommendations made by the auditor;
- establish a closer way to performance approach and quantification;
- establish a closer way to performance approach and quantification;
- enhance credibility of audited entities management performance indicators;
- enhance credibility of audited entities management performance indicators;
- prevent patrimony prejudice;
- prevent patrimony prejudice;
- transfer knowledge and positive expertise among entities.
- transfer knowledge and positive expertise among entities.
The European Court of Auditors and the supreme audit institutions shall cooperate in a spirit of trust, while maintaining their independence.
The European Court of Auditors and the supreme audit institutions shall cooperate in a spirit of trust, while maintaining their independence.
Supreme audit institutions shall inform the European Court of Auditors whether they intend to take part in the audit.
Supreme audit institutions shall inform the European Court of Auditors whether they intend to take part in the audit.
In practice, the participation of supreme audit institutions in the audits of the European Court of Auditors in Member States, takes the form of either a “mere presence” of national auditors or, in special cases, of a “joint audit”.
In practice, the participation of supreme audit institutions in the audits of the European Court of Auditors in Member States, takes the form of either a “mere presence” of national auditors or, in special cases, of a “joint audit”.
The Liaison Officers of the European Court of Auditors and of supreme audit institutions meet twice a year to prepare the meeting of the Contact Committee, where Presidents and Auditors General, according to case, meet to discuss matters of common interest, including principles and/or procedures for a good cooperation.
The Liaison Officers of the European Court of Auditors and of supreme audit institutions meet twice a year to prepare the meeting of the Contact Committee, where Presidents and Auditors General, according to case, meet to discuss matters of common interest, including principles and/or procedures for a good cooperation.
So far, a similar procedure concerning a direct cooperation between supreme audit institutions and the European Parliament [Committee on Budgetary Control] is not provided for.
So far, a similar procedure concerning a direct cooperation between supreme audit institutions and the European Parliament [Committee on Budgetary Control] is not provided for.
I consider that the presence and perhaps the active participation of one or more representatives of the Committee on Budgetary Control in the Contact Committee could mean a significant step towards the improvement of the cooperation between the European Court of Auditors, supreme audit institutions and the Committee on Budgetary Control.
I consider that the presence and perhaps the active participation of one or more representatives of the Committee on Budgetary Control in the Contact Committee could mean a significant step towards the improvement of the cooperation between the European Court of Auditors, supreme audit institutions and the Committee on Budgetary Control.
Other questions
Other questions
Would you withdraw your candidacy if Parliament's opinion on your appointment as Member of the Court were unfavourable?
Would you withdraw your candidacy if Parliament's opinion on your appointment as Member of the Court were unfavourable?
If the opinion of the Parliament on my appointment as a Member of the Court were unfavourable, I would probably withdraw my candidacy, since I consider a member of the European Court of Auditors should have the full confidence of the European Parliament.
If the opinion of the Parliament on my appointment as a Member of the Court were unfavourable, I would probably withdraw my candidacy, since I consider a member of the European Court of Auditors should have the full confidence of the European Parliament.
Jmenování Ovidiu Ispira členem Účetního dvora
Nomination of Ovidiu Ispir as a Member of the Court of Auditors
CONT 29.11.2005
CONT 29.11.2005
Szabolcs Fazakas 29.11.2006
Szabolcs Fazakas 29.11.2006
Poznámky (údaje, které jsou k dipozici jen v jednom jazyce)
Comment (available in one language only)
PE 380.827v03-00
PE 380.827v03-00
o návrhu opravného rozpočtu č. 6/2006 Evropské unie na rozpočtový rok 2006, oddíl III – Komise
on Draft amending budget No 6/2006 of the European Union for the financial year 2006, Section III – Commission
– s ohledem na předběžný návrh opravného rozpočtu č. 6/2006 Evropské unie na rozpočtový rok 2006, který předložila Komise dne 31. října 2006 ( SEC(2006)1410 ),
– having regard to Preliminary draft amending budget No 6/2006 of the European Union for the financial year 2006, which the Commission presented on 31 October 2006 ( SEC(2006)1410 ),
– s ohledem na návrh opravného rozpočtu č. 6/2006 sestavený Radou dne 30. listopadu 2006 (15635/2006 – C6‑0441/2006 ),
– having regard to Draft amending budget No 6/2006, which the Council established on 30 November 2006 (15635/2006 – C6‑0441/2006 ),
– s ohledem na zprávu Rozpočtového výboru ( A6‑0444/2006 ),
– having regard to the report of the Committee on Budgets ( A6‑0444/2006 ),
A. vzhledem k tomu, že opravný rozpočet č. 6/2006 usiluje o zvýšení v prognóze příjmů a snížení u položek plateb v rozpočtových položkách okruhů 1,2 a 7 a dále o úpravu poznámek v článku 1 1 1 týkajícím se skladování cukru a v článku 13 03 08,
A. whereas Draft amending budget No 6/2006 aims at budgeting an increase in the forecast of revenue and a decrease in payment appropriations in the budget lines for Headings 1, 2 and 7, as well as modifying the remarks of budget Article 1 1 1 concerning sugar storage and of Article 13 03 08,