natgillin/translations-raw huggingface dataset:
Fællesskabsretten vedrørende finanskontrol består hovedsagelig af principper for offentlig intern finanskontrol, som skal gennemføres i kontrol-/revisionssystemerne for hele den offentlige sektor med henblik på at dække alle offentlige midler og fællesskabsmidler, og som er aftalt internationalt samt er forenelige med EU’s bestemmelser.
The acquis on financial control consists mostly of internationally agreed and EU-compliant principles of public internal financial control that need to be transposed into the control/audit systems of the entire public sector to cover all public and EU funds.
Behovet for en klar skelnen mellem forudgående kontrol og efterfølgende kontrol understreges, og dette princip kan primært henføres til kravet om at etablere en klar fordeling af opgaverne.
The need for a clear distinction between ex-ante control and ex-post control is stressed and this principle primarily arises from the requirement to establish a clear division of tasks.
Regler vedrørende forudgående kontrol og uafhængig intern og ekstern revision bør fastlægges i den primære lovgivning.
Rules for ex-ante control and independent internal and external audit should be laid down in primary legislation.
Fra bemærkningerne i den seneste overvågningsrapport kan jeg udlede, at tiltrædelseslandene bør koncentrere sig om følgende forhold:
From the remarks of the last Monitoring Report I gathered that the accession countries should concentrate on the following issues:
Hovedparten af lovgivningen vedrørende offentlige indkøb nærmer sig EU-standarderne, men det reelle problem er anvendelsen af disse procedurer. - De forvaltningsmæssige regnskabssystemer skal forbedres, så de også kan generere resultatrelaterede oplysninger.
Most procurement legislation is approaching EU standards, but the real worry is the application of these procedures
Traktatens princip om, at EU-midler skal forvaltes lige så omhyggeligt som de nationale offentlige midler, er værd at understrege, idet de fleste tiltrædelseslande i øjeblikket er nettomodtagere af EU-midler.
- Management accounting systems have to be improved to produce also performance related information.
Det betyder, at det er særdeles vigtigt at opnå EU's tillid til, at donormidlerne anvendes behørigt, lovligt og effektivt.
The principle set by the Treaty that EU funds need to be protected as carefully as the national public resources are is worth stressing as most accession countries will for the time being qualify as the net receivers of the EU finances, making it extremely important to gain the trust of the Community that the donor funds are regularly, legally and effectively spent.
Medlemmets hovedformål er at bistå Parlamentet og dettes Budgetkontroludvalg i udøvelsen af dets kontrolbeføjelser i forbindelse med gennemførelsen af EU-budgettet.
The main objective of the Member’s duty is to assist the Parliament and its Committee on Budgetary Control in exercising its powers of control over the implementation of the EU budget.
Dette formål opfyldes gennem forskellige processer, hvoraf indberetning er en af de vigtigste.
This objective is fulfilled through different processes of which reporting is one of the most important ones.
I traktatens artikel 248, stk. 4, hedder det, at Revisionsretten selv fastsætter sin forretningsorden, som skal godkendes af Rådet.
Article 248(4) of the Treaty stipulates that the Court has to draw up its rules of procedure, to be approved by the Council.
I henhold til denne forretningsorden skal hvert medlem, som er ansvarlig for et bestemt område af revisionsaktiviteterne, aflægge beretning om sit arbejde til Retten, hvorefter Rettens beretninger godkendes samlet.
According to these rules, every member, responsible for a certain area of auditing activities, is reporting on his/her area of work to the Court, the reports of the Court being approved collectively.
Jeg mener, at der er behov for neutralt, objektivt og på en kortfattet og letforståelig måde at forklare Rettens udtalelse og den udtalelse, der fremsættes af den reviderede institution/organisation.
I feel there is the need to explain neutrally, objectively and in the compact and easily understandable way, the opinion of the Court and the opinion voiced by the audited institution/organisation.
Hvis revisionen, når den fremlægges af Retten som en del af revisionsplanen for året, har modtaget forslag fra Parlamentet, f.eks. om formålet med den pågældende revision, ville jeg sørge for, at disse forslag blev taget i betragtning under selve revisionsarbejdet og i beretningen.
If the audit, when presented as the part of the Audit Plan for the year by ECA, has been receiving suggestions from the Parliament, for example on the aim of said audit, I would make sure that these suggestions have been addressed during the audit work and also in the report.
Procedurerne for indberetning til Parlamentet er fastlagt i samarbejde mellem Retten og Parlamentet, så de opfylder EU's skiftende behov for at sikre, at ressourcerne ikke kun anvendes lovligt og behørigt, men også effektivt.
The procedures of reporting to the Parliament have been developed between the Court and the Parliament to suit the changing needs of the Community to understand not only if the resources have been legally and regularly spent, but have they also been effectively spent.
Jeg vil bestemt gøre mit bedste sammen med mine kolleger for løbende at forbedre indberetningsprocessen i takt med udviklingen af nye regnskabssystemer og forbedringer i budgetterings- og forvaltningsmetoderne, f.eks. ABB.
I will certainly do my best together with my would-be colleagues to continuously improve the reporting process in line with the development of new accounting system and budgeting/management accounting improvements, for example ABB.
Som Estlands første kandidat nogensinde er jeg klar over, at jeg mangler en dybere forståelse af dette samarbejde mellem Revisionsretten og Parlamentet.
Being the first ever candidate from Estonia, I am aware that I do lack the deeper understanding of this co-operation between the Court of Auditors and The Parliament.
Derved kan reglen om etårighed (som er fastsat ved finansforordningen) for årsregnskaberne overholdes, da poster bogføres i regnskaberne og optræder i årsregnskaberne for de perioder, de vedrører.
This will allow to fulfill the requirement of annuality (set by Financial Regulation) of the financial statements, as events are recorded in the accounting records and recognized in the financial reports of the periods to which they relate.
Der er derfor tre forskellige reformstrømme, nemlig regnskabsramme, it-arkitektur og brugerkrav.
Therefore, there are three different streams of reform – accounting framework, IT architecture and user requirements.
De er indbyrdes afhængige og kan kun videreudvikles sammen, idet regnskabsrammen, der støttes af it-systemet, skal udgøre grundlaget for finansielle oplysninger, som med et minimum af yderligere arbejde og udgifter gør det muligt at opfylde behovene hos de forskellige "ejere" af budgetprocessen lige fra planlægning og gennemførelse til intern kontrol og revision.
They are interdependent and can only be moved ahead together, as the accounting framework supported by IT system will have to form the basic layer of financial information, allowing with minimum additional work and expenditure to respond for the different needs of the different “owners” of the budget process from planning, implementation to internal control and auditing.
Fællesskabet skifter ikke kun regnskabssystem, det skifter også til aktivitetsbaseret budgettering (ABB) fra 2004.
The community is not only changing its accounting system, but switching to Activity Based Budgeting (from 2004).
Det vigtigste formål hermed er at sikre, at fordelingen af ressourcer er en politisk drevet proces, hvorved ressourcer af alle typer distribueres på en måde, som er i overensstemmelse med foruddefinerede politiske prioriteter og målsætninger.
Its main objective is to assure that the allocation of resources is a politically driven process whereby resources of all types are distributed in a manner that is consistent with pre-defined political priorities and objectives.
ABB vil gøre foranstaltningerne gennemsigtige, men den virkelige fordel ved ABB vil blive opnået, hvis reformen af regnskabssystemet fuldendes, da denne reform vil give os et værktøj til at analysere alle de forskellige udgiftstyper i forhold til de fastlagte politiske prioriteter.
ABB will add to the transparency of the actions, but the full benefit of the ABB will be felt if the accounting system reform will be completed, as only then will we have a tool to analyze all types of expenditure against the political priorities set.
Fællesskabets økonomiske interesser bør sikres så effektivt som muligt.
The financial interest of the Community should be protected as effectively as possible.
Det er klart, at både medlemsstaterne og Kommissionen skal iværksætte de nødvendige foranstaltninger med henblik på at forebygge og bekæmpe svig, korruption og alle andre ulovlige aktiviteter, som påvirker Fællesskabets interesser.
It is clear that both Member States and the Commission must take necessary measures to prevent and combat fraud, corruption and any other illegal activity that is affecting the Communities' interest.
Svig kan bekæmpes med forskellige midler, f.eks. ved hjælp af strafferetten.
Fraud can be tackled by several different means, criminal law being one such method.
Som jeg forstår Kommissionens opfølgning af grønbogen, mener Kommissionen efter at have analyseret bemærkningerne til grønbogen stadig, at det er nødvendigt at oprette en europæisk anklagemyndighed, fordi den er sikker på, at det europæiske retlige områdes fragmenterede natur hæmmer straffesagernes effektivitet, navnlig i forbindelse med bekæmpelsen af svig.
As I understood from the Commission’s follow-up report to the Green Paper, the Commission, having analyzed the views expressed on the Green Paper, remains of the opinion that the creation of a European Prosecutor is necessary, because it is sure that the fragmented nature of the European judicial area hampers the effectiveness of criminal prosecutions, especially in connection with the fight against fraud.
Da de fleste af bemærkningerne til grønbogen støtter dette forslag, er jeg sikker på, at det er den rigtige vej fremad.
As most of the comments on the Green Paper were supportive to this proposal, I am sure it is the right way forward.
Med hensyn til samarbejdet mellem en europæisk anklagemyndighed og andre kontrolorganer inden for samme område, f.eks. OLAF, Eurojust og Europol, er jeg enig i det synspunkt, der blev fremsat under drøftelsen af grønbogen, nemlig at OLAF bør tildeles beføjelser til at udføre strafferetlig efterforskning med henblik på at assistere den europæiske anklagemyndighed i efterforskningen, hvis en europæisk anklagemyndighed oprettes.
On the co-operation between a European Prosecutor and other control bodies on the same field, like OLAF, Eurojust and Europol, I agree with the view expressed during the discussion of the Green Paper that, in case European Prosecutor is created, OLAF should be given the power of criminal investigation to assist European Prosecutor in the investigations.
Samarbejdsniveauet mellem Eurojust og den europæiske anklagemyndighed hænger tilsyneladende mere sammen med den igangværende debat om oprettelsen af et europæisk retshåndhævelsesområde.
The co-operation level between Eurojust and European Prosecutor seems to be more closely linked to the ongoing discussion of creating a European law-enforcement area.
I den aktuelle situation med de tre fællesskabssøjler, hvor der er særdeles forskellige niveauer af samarbejde på forskellige områder for fællesskabsforanstaltninger, virker det logisk at acceptere Kommissionens forslag om, at Eurojust og den europæiske anklagemyndighed skal være separate og supplerende organer, hvor førstnævnte er et center for retligt samarbejde mellem medlemsstaterne, og sidstnævnte er en fællesskabsmyndighed med egne tilbageholdelses- og anklagebeføjelser i forbindelse med sikringen af Fællesskabets finansielle interesser.
In the current situation of the three-pillar Community with quite different levels of co-operation in the separate areas of the community action, it seems logical to accept the Commission’s proposal that Eurojust and EP are separate and complementary bodies, the first being a center of judicial co-operation between the Member States and the latter a Community authority with its own detention and prosecution powers in the special field of protection of the Community’s financial interests.
Ville De trække deres kandidatur tilbage, hvis Parlamentet afgav en negativ udtalelse om Deres udnævnelse til medlem af Retten?
Would you withdraw your candidacy if Parliament's opinion on your appointment as Member of the Court were unfavourable?
Jeg ville overveje det alvorligt, da gode relationer og tillid altid har været vigtige forhold for mig i min karriere.
I would consider it very seriously, as good relations and trust have always been very important to me in my career.
Jeg tror ikke på forceret samarbejde.
I do not believe into unwilling co-operation.
Mit mål under høringen i Budgetkontroludvalget vil være at opnå den nødvendige tillid til, at mit arbejde i Revisionsretten vil være nyttigt og bidrage til samarbejdet mellem Retten og Parlamentet.
My aim in the hearings before the Committee on Budgetary Control will be to gain the trust necessary for my work in the Court of Auditors to be useful and add value to the co-operation between the Court and the Parliament.
I sit speciale har hun beskæftiget sig med effektiviteten i den offentlige sektor, særlig forbedring af forvaltnings- og revisionssystemet indenfor uafhængige statsejede virksomheder.
Her MBA dissertation focused on the efficiency of the public sector with particular reference to improving the system of administration and financial control in independent State firms.
Under ansættelsen ved Hansapank var det hendes primære opgave at rådgive om fusioner og erhvervelser, herunder privatiseringsprocessen.
While working at Hansapank, her main responsibilities were advising on mergers and acquisitions, including the privatisation process.
I konsulentgruppen var hun den ansvarlige for analyser forud for køb og evaluering af virksomheder.
Within the team of advisers, she was responsible for pre-purchase analysis and company evaluation.
For eksempel: analyse forud for køb og evaluering af elselskabet Läänemaa, (konsulent for Vattenfall om privatisering af distributionsnettet).
For example, pre-purchase analysis and evaluation of Läänemaa Electricity, a distribution network (advising Vattenfall on privatisation of the network).
Under den finansielle krise i Rusland i 1998, da visse af bankens kunder gik konkurs på grund af markedstab, har hun to gange repræsenteret banken i gruppen af kreditorer som konsulent for virksomhedens omstrukturering og potentielle salg (de to virksomheder er med held genoprettet, de har fået nye ejere og er fortsat i drift).
During the financial crisis in Russia in 1998 when some of the bank's clients went bankrupt because of market losses, she twice represented the bank on the creditors' committee as an adviser on corporate recovery plans and the potential sale of the firms (two firms were successfully relaunched, found new owners and are still in operation).
I premierministerens kabinet var det en af hendes centrale opgaver som premierministerens rådgiver at sikre koordinationen mellem kabinettet og Estlands Nationalbank, finansministeriet, økonomiministeriet, ministeriet for kommunikation og transport og landbrugsministeriet.
In the Prime Minister's office, one of her main responsibilities as adviser to the Prime Minister was coordination between the Prime Minister's office and the Bank of Estonia, the Ministry of Finance, the Ministry of the Economy, the Ministry of Communications and Transport and the Ministry of Agriculture.
Under udarbejdelsen af budgettet for det efterfølgende år repræsenterede hun premierministeren i drøftelserne med de pågældende ministre om mere tekniske spørgsmål og hun underrettede premierministeren om de problemer, som krævede hans intervention i budgetforhandlingerne.
When the budget for the following year was being drafted, she represented the Prime Minister in discussions with the ministers concerned on the more technical issues and drew the Prime Minister's attention to problems requiring his intervention in the budget negotiations.
Det var ligeledes hendes opgave at holde premierministeren orienteret om budgetproceduren (fra udarbejdelsen af budgettet til gennemførelsen og revisionen); endvidere fungerede hun som premierministerens rådgiver vedrørende den offentlige sektors effektivitet.
She also had a duty to keep the Prime Minister abreast of the budgetary process (from the budget drafting stage to its implementation and audit); she advised the Prime Minister on the efficiency of the public sector.
Det var bl.a. på hendes initiativ, at man indledte reorganiseringen, konsolideringen og en mere effektiv forvaltning af den støtteordning, som staten havde indført for at fremme virksomhedsånd i Estland.
For instance, she was behind an initiative involving the reorganisation, consolidation and more effective administration of the support system created by the State to promote a spirit of enterprise in Estonia.
Hun fungerede desuden som koordinator for Kabinettets samarbejde med IMF og andre multilaterale finansielle institutioner (BERD, NIB).
She also coordinated the work of the Prime Minister's office with the IMF and other multilateral financial institutions (BERD, NIB).
Gennem møder med IMF's revisorer inden deres revisionsbesøg ved de pågældende ministerier var hun bekendt med deres revisionsopgave og kunne drøfte deres foreløbige analyser af den estiske stats skattemæssige og monetære situation.
She met the six-monthly IMF audit missions before they started work in the ministries concerned, so as to keep abreast of the mission plans and to discuss the preliminary analyses of the country's fiscal and monetary situation.
Det udsendte revisionsteam rådførte sig ofte med hende om, hvordan regeringsmedlemmerne skulle oplyses om de vanskelige punkter, og vår åben for forslag om revisionsplanen.
The IMF mission frequently sought her advice on how to raise difficult issues with members of the government and was open to suggestions as to their audit plan.
Sammen med finansministeren og ministeren for sociale anliggender deltog hun i forberedelsen af reformen af pensionsordningen.
Along with the ministers of finance and social affairs, she took part in preparatory work on pension reform.
Da premierministerens parti (Unionen for Fædrelandet) ikke var repræsenteret i reformudvalget, mens de øvrige koalitionspartier var repræsenteret af ministre, var det hendes opgave at oplyse premierministeren og hans parti om reformudvalgets udviklingsplan og beregningerne af reformens omkostninger.
As the reform committee did not include a member of the Pro Patria Union, the Prime Minister's party, but ministers from other parties in the coalition, it was up to her to report back to the Prime Minister and his party on the reform committee's development plan and its calculations of the cost of the reform.
Hun orienterede premierministeren om alternative muligheder, som reformudvalget havde drøftet og uddybede udvalgets beslutninger.
She also briefed the Prime Minister on the various alternative options discussed by the reform committee and helped to explain the committee's decisions.
Efter regeringsskiftet i 2002 og tre år som rådgiver for premierministeren flyttede hun til den statsejede energivirksomhed (Eesti Energia), hvor hun tiltrådte som økonomidirektør for elværket i Iru, som er det tredjestørste elværk i Estland.
Following the change of government in 2002, having worked as the Prime Minister's adviser for three years, she moved to the Estonian State energy company, starting as finance director of the Iru power station, which is the third-largest power station in Estonia.
Siden september 2002 har hun været administrerende direktør for Iru-elværket.
Since September 2002 she has been employed as administrative director of the Iru power station.
Som administrerende direktør har hun indført et regnskabssystem, som sætter alle de ansvarlige for virksomhedens finansielle resultater i stand til let at få adgang til og få indblik i de fornødne informationer.
As finance director, her first task was to set up an accounting system to give all those responsible easy access to the company's financial results and a good grasp of all the relevant information.
Direktørerne modtager nu allerede på femtedagen i hver måned månedsrapporter med resultaterne fra den foregående måned sammen med en analyse, der viser afvigelserne fra budgettet og de mulige grunde herfor.
The directors now receive monthly reports on the fifth of each month with the results for the previous month, together with an analysis showing deviations from the budget and their likely causes.
Hun har også påpeget og rettet mangler ved virksomhedens forvaltnings- og revisionssystem, for at sikre, at alle transaktioner var lovlige, i overensstemmelse med reglerne og effektive.
As the power station, which is a nationalised entity, has to meet the criteria for public invitations to tender, it will be necessary to put in place routines and checks to ensure that its tenders are drafted with the necessary attention to detail and with effective outcomes.
Kersti Kaljulaid repræsenterer staten i den estiske genomfond og hun er medlem af det estiske fjernsyns programudvalg.
Kersti Kaljulaid represents the government in the Estonian Genome Foundation; she is involved in the work of the State television programming committee.
Hun er også kendt som en af deltagerne i et radioprogram om estisk indenrigs- og finanspolitik.
She is also well known as a regular participant in a radio programme on domestic politics and the Estonian economy.
Russisk og finsk (på mellemniveau)
Russian and Finnish (intermediate level)
CYPERN – Constantinos Karmios
CYPRUS - Mr Constantinos Karmios
Fra februar 1980, da jeg første gang indtrådte i den offentlige sektor, har jeg i kronologisk rækkefølge været beskæftiget som følgende:
Since February 1980, when I was first appointed to a position in the public sector, I have been employed as follows in chronological order:
– Indtil januar 1991 i Cyperns nationale revisionsmyndighed, som i henhold til forfatningen er en uafhængig tjeneste og ikke underlagt noget ministerium.
- Until January 1991, I was employed in the Audit Office of the Republic of Cyprus, which, in accordance with the Constitution, is an independent organisation not subordinate to any Ministry.
Revisionsmyndigheden er ifølge forfatningen ansvarlig for revision af regnskaberne for indtægter og udgifter, regnskaberne for monetære og andre aktiver, som staten forvalter, samt ligeledes de forpligtelser, som er indgået af staten eller for statens regning.
Under the Constitution, the Audit Office is responsible for auditing the statements of income and expenditure, all accounts of monies and other assets administered by the Republic and liabilities incurred by the account of the Republic.
Under min ansættelse i Revisionsmyndigheden deltog jeg i revision af regnskaber for forskellige ministerier og tilhørende departementer såsom Arbejds- og Socialministeriet, Økonomiministeriet, Velfærdsdepartementet og Departementet for Statslige Indkøb og Forsyninger samt andre organisationer såsom Cyperns Centralbank, Den Centrale Feriefond og Pensionsfonden m.fl.
During my period of service with the Audit Office, I took part in auditing the accounts of various Ministries, Government Departments and other bodies such as the Ministry of Labour and Social Insurance, the Ministry of Finance, the Department of Welfare, the Department of Government Purchasing and Supply, the Central Bank of Cyprus, the Annual Holiday with Pay Fund and the Termination of Employment Fund etc.