natgillin/translations-raw huggingface dataset:
- Developing the CHU as a driver of the changes in the PIFC system, further implementation of the concept of financial management and control,
- Developing the CHU as a driver of the changes in the PIFC system, further implementation of the concept of financial management and control,
better understanding of the principle of management accountability by the managers in the public sector.
better understanding of the principle of management accountability by the managers in the public sector.
- Increased support by managers to the newly established internal audit functions.
- Increased support by managers to the newly established internal audit functions.
The managers should take measures to optimize the internal institutional conditions in order to ensure the functioning of the new internal control’s responsibilities.
The managers should take measures to optimize the internal institutional conditions in order to ensure the functioning of the new internal control’s responsibilities.
They should apply strong criteria concerning the professional abilities of the internal control staff.
They should apply strong criteria concerning the professional abilities of the internal control staff.
- Establishment of External Audit Committees in the public sector organizations in order to strengthen the independence of the internal audit function.
- Establishment of External Audit Committees in the public sector organizations in order to strengthen the independence of the internal audit function.
These Audit Committees can provide external assurance as to the quality and the independence of the internal control activities.
These Audit Committees can provide external assurance as to the quality and the independence of the internal control activities.
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.
How would you describe your duties with regard to reporting to the European Parliament and its Committee on Budgetary Control, in particular?
How would you describe your duties with regard to reporting to the European Parliament and its Committee on Budgetary Control, in particular?
As a member of the European Court of Auditors I can only answer that I will strictly follow the Treaty and the rules by assisting Parliament in exercising its powers of control over the implementation of the budget.
As a member of the European Court of Auditors I can only answer that I will strictly follow the Treaty and the rules by assisting Parliament in exercising its powers of control over the implementation of the budget.
But based on my professional experience related to the Reporting of the Bulgarian National Audit Office to the Parliament, I can underline some points in the relationships between both of them, as it follows:
But based on my professional experience related to the Reporting of the Bulgarian National Audit Office to the Parliament, I can underline some points in the relationships between both of them, as it follows:
- it is very important that the reports and the opinions of the Audit Office are materially accurate , based on adequate, relevant and reliable information and at the same time they are understandable;
- it is very important that the reports and the opinions of the Audit Office are materially accurate , based on adequate, relevant and reliable information and at the same time they are understandable;
- the rapporteur - the member of the Audit Office must be capable to explain and to discuss all findings and recommendations in the report with the Members of the Budgetary Commission and must be able to answer all their questions in an atmosphere of mutual respect.
- the rapporteur - the member of the Audit Office must be capable to explain and to discuss all findings and recommendations in the report with the Members of the Budgetary Commission and must be able to answer all their questions in an atmosphere of mutual respect.
- in my opinion it was a good practice in Bulgaria to have regular meetings with the Budget Commission.
- in my opinion it was a good practice in Bulgaria to have regular meetings with the Budget Commission.
These meetings gave us the opportunity to discuss some very important topics concerning the budgetary legislation and spending the budget money in some particular areas.
These meetings gave us the opportunity to discuss some very important topics concerning the budgetary legislation and spending the budget money in some particular areas.
In general, my understanding is that the most efficient way to assist Parliament, no matter which it is, in exercising its powers of control over the implementation of the budget is to work in dialogue and cooperation developing a culture of mutual trust and respect.
In general, my understanding is that the most efficient way to assist Parliament, no matter which it is, in exercising its powers of control over the implementation of the budget is to work in dialogue and cooperation developing a culture of mutual trust and respect.
What do you think is the added value of performance audit and how should the findings be incorporated in the management?
What do you think is the added value of performance audit and how should the findings be incorporated in the management?
According to the Financial Regulation, EU funds should be managed based on the principles of economy, efficiency and effectiveness.
According to the Financial Regulation, EU funds should be managed based on the principles of economy, efficiency and effectiveness.
The European Court of Auditors carries out performance audits on important and specific topics and based on their results presents special reports to the Commission on Budgetary Control.
The European Court of Auditors carries out performance audits on important and specific topics and based on their results presents special reports to the Commission on Budgetary Control.
Performance audit is a modern tool to assess whether public funds have been used with economy, efficiency and effectiveness.
Performance audit is a modern tool to assess whether public funds have been used with economy, efficiency and effectiveness.
We could say that this type of audit is a huge step forward in the development and contribution of control.
We could say that this type of audit is a huge step forward in the development and contribution of control.
It is the first to go beyond the tradition and practice of merely reviewing the accounts and the quality of the financial records of the underlying transactions.
It is the first to go beyond the tradition and practice of merely reviewing the accounts and the quality of the financial records of the underlying transactions.
On the one hand, performance audit provides taxpayers with a clear assessment of how and on what their money has been spent.
On the one hand, performance audit provides taxpayers with a clear assessment of how and on what their money has been spent.
On the other hand, as a new audit technique it can largely contribute to improving the management of public institutions and to reducing the risks of public resources being spent in an ineffective way.
On the other hand, as a new audit technique it can largely contribute to improving the management of public institutions and to reducing the risks of public resources being spent in an ineffective way.
The Bulgarian National Audit Office (BNAO) has been applying the techniques of performance auditing since the year 2000 and has in practice materialised its positive impact.
The Bulgarian National Audit Office (BNAO) has been applying the techniques of performance auditing since the year 2000 and has in practice materialised its positive impact.
For this accomplishment, the BNAO is particularly grateful to the UK National Audit Office for providing training of audit staff for the applying of this new type of audit in Bulgaria through a 2-year Twinning project.
For this accomplishment, the BNAO is particularly grateful to the UK National Audit Office for providing training of audit staff for the applying of this new type of audit in Bulgaria through a 2-year Twinning project.
Carrying our performance audit is a challenging task.
Carrying our performance audit is a challenging task.
The difficulties are rooted primarily in the fact that the results are dependent on the auditors’ professional judgment; it is not always possible to quantify the findings.
The difficulties are rooted primarily in the fact that the results are dependent on the auditors’ professional judgment; it is not always possible to quantify the findings.
In contrast to financial audit, there are no standardised audit criteria set be legislation and regulation, suitable for all audits.
In contrast to financial audit, there are no standardised audit criteria set be legislation and regulation, suitable for all audits.
Instead, unique criteria need to be developed for each individual audit.
Instead, unique criteria need to be developed for each individual audit.
I would like to point out several very important principles that should be observed if auditors are to add value by this type of audit, and that the findings and recommendations serve as a basis for improving the management of public institutions.
I would like to point out several very important principles that should be observed if auditors are to add value by this type of audit, and that the findings and recommendations serve as a basis for improving the management of public institutions.
· The auditors should be knowledgeable about the nature and the activity of the audited entity, i.e. this entails tolerance during the audit and full understanding of the subject matter;
· The auditors should be knowledgeable about the nature and the activity of the audited entity, i.e. this entails tolerance during the audit and full understanding of the subject matter;
· The criteria for risk assessment, evaluation of the internal controls and measuring the effectiveness should be developed jointly and in agreement with the auditee;
· The criteria for risk assessment, evaluation of the internal controls and measuring the effectiveness should be developed jointly and in agreement with the auditee;
· The audit findings should be formulated in an atmosphere of understanding and tolerance together with the auditee’s management, and should be fully supported with evidence and not solely with analytical considerations;
· The audit findings should be formulated in an atmosphere of understanding and tolerance together with the auditee’s management, and should be fully supported with evidence and not solely with analytical considerations;
· The recommendations should also be discussed in advance and correctly understood by the auditee in order to guarantee their positive impact.
· The recommendations should also be discussed in advance and correctly understood by the auditee in order to guarantee their positive impact.
If such a complex subject matter could be summed up, two major principles would be outlined: the better formulated the objectives are, the easier the auditor’s work would be.
If such a complex subject matter could be summed up, two major principles would be outlined: the better formulated the objectives are, the easier the auditor’s work would be.
And last but not least, if performance audit is to reach its objectives, it should be viewed as a dialogue, as a sign of sound financial management.
And last but not least, if performance audit is to reach its objectives, it should be viewed as a dialogue, as a sign of sound financial management.
How could the cooperation improve between the Court of Auditors, the National Audit Institutions and the European Parliament (Committee on Budgetary Control) concerning the audit of the EU budget?
How could the cooperation improve between the Court of Auditors, the National Audit Institutions and the European Parliament (Committee on Budgetary Control) concerning the audit of the EU budget?
I know that this question is high on the EU agenda.
I know that this question is high on the EU agenda.
I will try to answer it using my experience and my knowledge of the statutory requirements, the procedures and standards of audit of the EU budget.
I will try to answer it using my experience and my knowledge of the statutory requirements, the procedures and standards of audit of the EU budget.
According to the Treaty, only the European Court of Auditors (ECA) has the power to give an independent opinion on the financial statements and to report on issues of sound financial management and to provide an annual statement of assurance (DAS) on the legality and regularity of the transactions underlying the accounts as well as on the reliability of the accounts.
According to the Treaty, only the European Court of Auditors (ECA) has the power to give an independent opinion on the financial statements and to report on issues of sound financial management and to provide an annual statement of assurance (DAS) on the legality and regularity of the transactions underlying the accounts as well as on the reliability of the accounts.
The national Supreme Audit Institutions (SAIs) are the external audit bodies which fulfill their mandates by their respective constitutions and report to the National Parliaments.
The national Supreme Audit Institutions (SAIs) are the external audit bodies which fulfill their mandates by their respective constitutions and report to the National Parliaments.
There is no shared responsibility for the audit of the EU budget between the European Court of Auditors and the SAIs.
There is no shared responsibility for the audit of the EU budget between the European Court of Auditors and the SAIs.
I think that the question concerns the future development of the whole control system at the European level.
I think that the question concerns the future development of the whole control system at the European level.
Undoubtedly the following principles should be achieved: “a number of conditions must be met to set up a model where one level of control feeds the next level”, clear legislation and definition of rules and responsibilities, and efficiency which balances between cost and benefit.
Undoubtedly the following principles should be achieved: “a number of conditions must be met to set up a model where one level of control feeds the next level”, clear legislation and definition of rules and responsibilities, and efficiency which balances between cost and benefit.
The Treaty states that the European Court of Auditors and the Supreme Audit Institutions of the Member States are to co-operate in a spirit of trust while maintaining their respective independence.
The Treaty states that the European Court of Auditors and the Supreme Audit Institutions of the Member States are to co-operate in a spirit of trust while maintaining their respective independence.
In practice this entails operational support for the Court’s on-the-spot audits, the exchange of professional information and knowledge, the joint development of practical and technical support.”
In practice this entails operational support for the Court’s on-the-spot audits, the exchange of professional information and knowledge, the joint development of practical and technical support.”
Having in mind the existing statutory requirements and the fact the over 76% of the European money is being managed by the national administrations in the Member States, and that the Court’s 2005 Annual Report on the implementation of the EU budget contains yet again a substantially critical opinion on its implementation in the part of the legality and regularity of underlying transactions in majority of EU expenditure under shared management .
Having in mind the existing statutory requirements and the fact the over 76% of the European money is being managed by the national administrations in the Member States, and that the Court’s 2005 Annual Report on the implementation of the EU budget contains yet again a substantially critical opinion on its implementation in the part of the legality and regularity of underlying transactions in majority of EU expenditure under shared management .
I consider the following appropriate.
I consider the following appropriate.
The national supreme audit institutions should contribute, in a most effective way, to the reforming and development of the financial management and internal control systems in their countries; acquire powers and sufficient experience to audit EU funds so as to act as a guarantor of their proper implementation.
The national supreme audit institutions should contribute, in a most effective way, to the reforming and development of the financial management and internal control systems in their countries; acquire powers and sufficient experience to audit EU funds so as to act as a guarantor of their proper implementation.
For example, in 2003, an audit department specialised in audits of pre-accession funds was set up in the Bulgarian National Audit Office.
For example, in 2003, an audit department specialised in audits of pre-accession funds was set up in the Bulgarian National Audit Office.
The results of these audits are reported to the Bulgarian Parliament, following which they are sent to the ECA for information.
The results of these audits are reported to the Bulgarian Parliament, following which they are sent to the ECA for information.
The ECA, within the Contact Committee of the Heads of SAIs of the EU Member States, to continue its support for the MS SAIs in several very important aspects:
The ECA, within the Contact Committee of the Heads of SAIs of the EU Member States, to continue its support for the MS SAIs in several very important aspects:
· Methodological and technical support with a view to improving the quality of external audit in the EU field; ability of the MS SAIs to produce national SAI reports on the management of EU funds to be presented to the national parliaments;
· Methodological and technical support with a view to improving the quality of external audit in the EU field; ability of the MS SAIs to produce national SAI reports on the management of EU funds to be presented to the national parliaments;
· Systematic support so that the management systems in the Member States are able to provide adequate and reconciled data in respect of the spending of the European budgetary funds.
· Systematic support so that the management systems in the Member States are able to provide adequate and reconciled data in respect of the spending of the European budgetary funds.
According to “Redesigning accountability structures and control activities in the EU”, a draft working document of 07.09.2006, Committee on Budgetary Control: “Qualified information can only be provided if audits are carried out according to standards jointly developed by the Commission and the national audit institutions.”
According to “Redesigning accountability structures and control activities in the EU”, a draft working document of 07.09.2006, Committee on Budgetary Control: “Qualified information can only be provided if audits are carried out according to standards jointly developed by the Commission and the national audit institutions.”
It would be beneficial if the ECA would support this process.
It would be beneficial if the ECA would support this process.
· Creation of legal and practical possibilities for carrying our joint audits in the critical areas.
· Creation of legal and practical possibilities for carrying our joint audits in the critical areas.
I have experience in such an audit and am convinced that this form of co-operation is particularly effective.
I have experience in such an audit and am convinced that this form of co-operation is particularly effective.
It is likely that my thoughts on the subject do not cover all possible measures.
It is likely that my thoughts on the subject do not cover all possible measures.
Practice will always be a richer and truer basis for taking the correct management decisions on the basis of a dialog between the relevant authorities.
Practice will always be a richer and truer basis for taking the correct management decisions on the basis of a dialog between the relevant authorities.
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?
Taking into account that this hearing, as a part of the adoption procedure, has a very important role to guarantee my professional abilities and their compatibility with the criteria of holding a post, if the Parliament’s opinion is unfavourable I would immediately withdraw my candidacy.
Taking into account that this hearing, as a part of the adoption procedure, has a very important role to guarantee my professional abilities and their compatibility with the criteria of holding a post, if the Parliament’s opinion is unfavourable I would immediately withdraw my candidacy.
Jmenování Nadeždy Sandolovové členkou Účetního dvora
Nomination of Nadezhda Sandolava as a Member of the Court of Auditors
José Javier Pomés Ruiz 23.10.2006
José Javier Pomés Ruiz 23.10.2006
Inés Ayala Sender, Herbert Bösch, Paul van Buitenen, Simon Busuttil, Mogens N.J. Camre, Paulo Casaca, Szabolcs Fazakas, Markus Ferber, Christofer Fjellner, Ingeborg Gräßle, Ona Juknevičienė, Rodi Kratsa-Tsagaropoulou, Dan Jørgensen, Nils Lundgren, Edith Mastenbroek, Jan Mulder, José Javier Pomés Ruiz, Brian Simpson, Bart Staes, Kyösti Virrankoski
Inés Ayala Sender, Herbert Bösch, Paul van Buitenen, Simon Busuttil, Mogens N.J. Camre, Paulo Casaca, Szabolcs Fazakas, Markus Ferber, Christofer Fjellner, Ingeborg Gräßle, Ona Juknevičienė, Rodi Kratsa-Tsagaropoulou, Dan Jørgensen, Nils Lundgren, Edith Mastenbroek, Jan Mulder, José Javier Pomés Ruiz, Brian Simpson, Bart Staes, Kyösti Virrankoski
o jmenování Ovidiu Ispira členem Účetního dvora
on the nomination of Ovidiu Ispir as a Member of the Court of Auditors
PE 380.959v03-00
PE 380.959v03-00
NÁVRH ROZHODNUTÍ EVROPSKÉHO PARLAMENTU......................................................4
PROPOSAL FOR A EUROPEAN PARLIAMENT DECISION................................................3
PŘÍLOHA 1 : CURRICULUM VITAE OF OVIDIU ISPIR........................................................5
ANNEX 1 : CURRICULUM VITAE OF OVIDIU ISPIR...........................................................4
PŘÍLOHA 2 : REPLIES OF OVIDIU ISPIR TO THE QUESTIONNAIRE..............................10
ANNEX 2 : REPLIES OF OVIDIU ISPIR TO THE QUESTIONNAIRE...................................9
– s ohledem na zprávu Výboru pro rozpočtovou kontrolu ( A6‑0443/2006 ),
– having regard to the report of the Committee on Budgetary Control ( A6-0443/2006 ),
PŘÍLOHA 1 : CURRICULUM VITAE OF OVIDIU ISPIR
ANNEX 1 : CURRICULUM VITAE OF OVIDIU ISPIR
Personal information
Personal information
OVIDIU ISPIR
OVIDIU ISPIR
Date of birth
Date of birth
Work experience
Work experience
• Name and address of employer
• Name and address of employer
The Romanian Court of Accounts , Bucharest , 22 – 24, Tolstoi str., Sector 1
The Romanian Court of Accounts , Bucharest , 22 – 24, Tolstoi str., Sector 1
• Type of business or sector
• Type of business or sector
Subsequent Financial Control Section
Subsequent Financial Control Section
• Occupation or position held
• Occupation or position held
Counselor of Accounts, appointed by the Parliament of Romania, for a 6 year mandate, as of 18 th February 2002
Counselor of Accounts, appointed by the Parliament of Romania, for a 6 year mandate, as of 18 th February 2002
• Main activities and responsibilities
• Main activities and responsibilities
Coordination of the activities of a division within the Subsequent Financial Control Section:
Coordination of the activities of a division within the Subsequent Financial Control Section:
Audit of state budget execution account
Audit of state budget execution account
Audit of the execution account of Romania public debt
Audit of the execution account of Romania public debt