natgillin/translations-raw huggingface dataset:
Formålet med denne konference var at forbedre den gensidige forståelse af den rolle, de nationale budgetkontroludvalg spiller i forbindelse med EU's budgetkontrol.
The aim of that conference was to give all the participants a better insight into the role played by national budgetary control committees in the context of control of the EU budget.
Måske husker De, at jeg på denne konference lovede at præcisere den luxembourgske regerings holdning, og at jeg opfordrede mine kolleger til at gøre det samme.
You may remember that at that conference I promised to clarify the position of my country’s government and encouraged my colleagues to do the same.
Denne præcisering gav jeg på et seminar i januar 2007, i hvilket et medlem af Budgetkontroludvalget også deltog.
That clarification was provided at a seminar held in January 2007, also attended by a member of your committee.
Jeg må indrømme, at selv om den luxembourgske regering ligesom mange andre har forpligtet sig til at reducere svaghederne i det nuværende system, har det ikke udtalt sig positivt om Kommissionens oprindelige forslag.
I must concede that although the Luxembourg Government, like so many others, has committed itself to remedying the weaknesses of the current system, it has not come out in support of the Commission’s original proposals.
For at svare nærmere på Deres spørgsmål vil jeg vende tilbage til en række spørgsmål i denne debat bl.a. vedrørende offentlige eksterne revisorers rolle på EU-plan og nationalt plan og deres samarbejde.
In response to your specific question, I should like to come back to some of the issues underlying this debate, which relate, in particular, to the role played by external public auditors at European and national levels and cooperation between them.
I Nice-traktaten blev betydningen af et sådant samarbejde understreget i 2001, samt at det er nødvendigt, at Revisionsretten og de nationale revisionsinstitutioner samarbejder på grundlag af tillid, men samtidig således, at de bevarer deres uafhængighed.
In 2001, the Treaty of Nice emphasised the importance of such cooperation and the need for the European Court of Auditors and national audit institutions to cooperate in a spirit of mutual trust, whilst respecting each other’s independence.
Jeg mener, at en række elementer allerede er ført ud i livet:
In practice, I believe that a number of steps have already been taken:
- Revisionsrettens kontroller i medlemsstaterne foregår sammen med de nationale (eller regionale) revisionsinstitutioner eller sammen med andre kompetente organismer.
- the audits performed by the Court in the Member States are carried out in close cooperation with the national (or regional) audit institutions or with other competent bodies;
- Revisionsrettens årlige arbejdsprogram fremsendes til de nationale revisionsinstitutioner samt til Kommissionen, Parlamentet og Rådet.
- the Court’s annual work programme is forwarded to national audit institutions and to the Commission, Parliament and the Council;
- Siden 1978 har formændene for medlemsstaternes nationale revisionsinstitutioner og Revisionsretten holdt møde i et kontaktudvalg for at drøfte problemer af fælles interesse og fremme udveksling af oplysninger og konkret samarbejde.
- since 1978, the presidents of the national audit institutions of the Member States and of the European Court of Auditors have met in a forum known as the Contact Committee in order to discuss problems of shared interest and to facilitate exchanges of information and practical cooperation.
Endvidere er der nedsat arbejdsgrupper, der skal undersøge generelle eller specifikke spørgsmål af almen interesse.
In addition, working parties have been set up to study issues of general or specific public interest;
- Forbindelsespersoner i de nationale revisionsinstitutioner og Revisionsretten mødes mindst to gange om året for at planlægge møderne i kontaktudvalget og oprette et fagligt kontaktnet over hele Europa.
- the civil servants responsible for liaison between the national audit institutions and the European Court of Auditors hold at least two meetings per year to prepare meetings of the Contact Committee and create a Europe-wide network of professional contacts.
Disse initiativers omfang kan helt sikkert udvides.
The scope of these initiatives could certainly be broadened.
Men jeg mener også, at det er vigtigt at huske på de enkelte aktørers forskellige roller og ansvar samt kompleksiteten og forskelligartetheden i medlemsstaternes udgiftssystemer.
However, I also feel that it is essential to bear in mind the differences in each individual’s role and responsibilities and the complex and diverse nature of the Member States’ expenditure procedures.
De to institutioner går ind for at oprette en ramme for EU's finansielle kontrol omfattende et mere effektivt samarbejde og en bedre koordination af de forskellige regnskabskontroller og intern kontrol.
The two institutions are in favour of establishing a financial control framework for the EU which involves more effective cooperation and better coordination of the various auditing and internal control activities.
Hvad angår samarbejdet mellem de europæiske og nationale revisionsinstitutioner, er Revisionsrettens anvendelse af kontrolarbejder udført i medlemsstaterne af eksterne nationale revisorer et større problem.
Turning more specifically to cooperation between European and national audit institutions, the use, by the European Court of Auditors, of the findings of audits carried out in the Member States by national external auditors is a major problem.
Hvis det ikke lykkes at integrere arbejdet i forbindelse med Revisionsrettens erklæring om regnskabernes rigtighed på en effektiv måde, kan Parlamentet kun anvende dette arbejde i begrænset omfang i forbindelse med dechargeprocedurerne.
If such findings cannot be effectively incorporated into the work linked to the Court’s statement of assurance, that work will be of limited use to Parliament in its discharge procedures.
I henhold til almindeligt anerkendte revisionsprincipper skal visse betingelser være opfyldt, for at Revisionsretten kan henholde sig til andre eksterne revisorers arbejde.
In keeping with generally accepted audit principles, certain conditions must be met before the European Court of Auditors can regard the work of other external auditors as reliable.
Revisionsretten har gjort opmærksom på det for nylig i sin udtalelse nr. 6/2007.
The Court recently reiterated this once again in its Opinion No 6/2007.
Det er således vigtigt:
In that connection, it is important that:
- at anvendelsesområdet og metoden for kontroller udført af nationale revisionsinstitutioner er hensigtsmæssig og i overensstemmelse med Revisionsrettens opgave;
- the scope of the audits carried out by national audit institutions and the approach employed should be appropriate and consistent with the Court’s remit as an institution;
- at alle revisionsarbejder gennemføres i overensstemmelse med relevante gældende internationale standarder;
- all audit work should be carried out in accordance with applicable international standards;
- at Revisionsretten direkte kan indhente oplysninger, der dokumenterer kvaliteten af disse arbejder;
- the Court should have direct access to information substantiating the quality of the work involved;
- at resultaterne af kontroller er til rådighed inden for frister, der er fastsat i den årlige dechargeprocedure.
- the audit findings should be made available by the deadlines laid down as part of the annual discharge procedure.
For at illustrere visse iboende vanskeligheder i denne integration vil jeg understrege, at de kontroller, der udføres nationalt, og som kun vedrører systemer, uden at der foretages en vurdering af de underliggende transaktioner, endnu ikke kan anvendes af Revisionsretten til at afgive "en erklæring til Europa-Parlamentet og Rådet om regnskabernes rigtighed og de underliggende transaktioners lovlighed og formelle rigtighed " (EF-traktatens artikel 248, stk. 1).
With a view to illustrating some of the problems inherent in this process, it should be emphasised that the audits carried out at national level which cover only systems, without assessing the underlying transactions, cannot yet be used by the European Court of Auditors to provide ‘the European Parliament and the Council with a statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions ’ (Article 248(1) of the EC Treaty).
Der skal vedtages en standardtilgang og -metoder for at øge den pålidelighedsgrad, Revisionsretten tillægger revisionsorganers kontrol af nationale regnskaber.
A standard approach and standard methods are still needed in order to increase the degree of trust which the Court can place in the work of national audit bodies.
Jeg har fået oplyst, at en arbejdsgruppe under kontaktudvalget for nylig er blevet pålagt at udarbejde sådanne standarder og kriterier.
I have been informed that a working party set up by the Contact Committee was recently given the task of drawing up standards and criteria of this kind.
Vi må nu afvente, hvilke forslag den stiller, og hvordan de kan anvendes i praksis.
It remains to be seen what proposals are put forward and how they can be implemented in practice.
Vurderingerne fra nationale eksterne revisorer er imidlertid bestemt et positivt bidrag, som Revisionsretten skal tage hensyn til i forbindelse med planlægningen og gennemførelsen af sine revisionsarbejder.
However, the assessments produced by national external auditors certainly represent a useful source of information which the Court must take into account when planning and carrying out its audit work.
Det er klart, at de nationale revisionsinstitutioner har en særstilling med henblik på at vurdere, hvordan kontrolsystemerne fungerer i medlemsstaterne.
National audit institutions are clearly in an ideal position to assess the way in which audit systems operate at Member State level.
Derfor er jeg positivt indstillet over for en styrkelse af samarbejdet mellem Revisionsretten og de nationale revisionsinstitutioner.
This is why I am in favour of closer cooperation between the European Court of Auditors and national audit institutions.
Dette kan uden tvivl medvirke til at forbedre den økonomiske forvaltning af fællesskabsmidler.
This should help to bring about improvements in the financial management of Community funds.
Jeg håber, at Parlamentet og navnlig Budgetkontroludvalget vil afgive en positiv udtalelse vedrørende den luxembourgske regerings forslag om at udnævne mig til medlem af Revisionsretten.
I hope that Parliament, and more particularly the Committee on Budgetary Control, will deliver a favourable opinion on the proposal from my government to nominate me for the post of Member of the Court of Auditors.
Efter min mening er en positiv udtalelse fra Parlamentet en nødvendig forudsætning for udøvelsen af hvervet som medlem af Revisionsretten.
To my mind, a Member of the Court of Auditors cannot perform his or her duties without Parliament’s approval.
Hvis Parlamentet af en eller anden grund ikke er i stand til at afgive en positiv udtalelse, vil jeg snarest anmode min regering om på grundlag af Parlamentets udtalelse at tage forslaget om at udnævne mig til dette hverv op til fornyet overvejelse.
Should Parliament, for whatever reason, find itself unable to deliver a favourable opinion, I would immediately ask my government to reconsider – on the basis of Parliament’s opinion – its proposal to nominate me.
Udnævnelse af et medlem til Revisionsretten (Henri Grethen)
Appointment of a Member of the Court of Auditors (Mr Henri Grethen)
om den foreslåede udnævnelse af Maarten B. Engwirda til medlem af Revisionsretten
on the nomination of Maarten B. Engwirda as a Member of the Court of Auditors
BILAG 1: CURRICULUM VITÆ FOR Maarten B. Engwirda
ANNEX 1: CURRICULUM VITAE OF Maarten B. ENGWIRDA
BILAG 2: MAARTEN B. ENGWIRDAS sammenfatning af erfaring som medlem af revisionsretten og mål FOR en kommende Embedsperiode
ANNEX 2: SUMMARY BY MAARTEN B. ENGWIRDA OF EXPERIENCE AS A COURT MEMBER AND OBJECTIVES FOR A FUTURE MANDATE
om den foreslåede udnævnelse af Maarten B. Engwirda til medlem af Revisionsretten
on the nomination of Maarten B Engwirda as a Member of the Court of Auditors
– der henviser til EF-traktatens artikel 247, stk. 3, og Euratom-traktatens artikel 160 B, stk. 3, der danner grundlag for Rådets høring af Parlamentet ( C6‑0306/2007 ),
– having regard to Article 247(3) of the EC Treaty and Article 160b(3) of the Euratom Treaty, pursuant to which the Council consulted Parliament ( C6‑0306/2007 ),
– der henviser til betænkning fra Budgetkontroludvalget ( A6‑0437/2007 ),
– having regard to the report of the Committee on Budgetary Control ( A6‑0437/2007 ),
Maarten B. Engwirda
Maarten B. Engwirda
- Gymnasial uddannelse (gymnasium alpha), Westfries Lyceum, Hoorn (1961)
- Secondary education ( gymnasium alpha ), Westfries Lyceum, Hoorn (1961)
- Cand. jur. fra universitetet i Groningen (uden specialisering) (1967)
- Degree in Law (without specialisation), University of Groningen (1967)
- Supplerende studier i internationale forhold i Haag (1968)
- Postgraduate studies in International Relations, The Hague (1968)
Aktuel funktion
Current position
Tidligere funktioner
Previous positions
- Medlem af det nederlandske overordnede revisionsorgan (1990-1995)
- Member of the Board of the Court of Auditors of the Netherlands (1990-1995)
- Suppleant i NATO's Forsamling, hovedordfører for økonomiudvalget (1986-1989)
- Alternate member of the North Atlantic Assembly, general rapporteur for the Economic Committee (1986‑1989)
- Gruppeordfører for partiet D66 i underhuset for forskellige områder: finanser (1977‑1989), budgetkontrol (1977‑1989), ekstern handel (1977‑1989), forsvar (1982‑1989), udenrigsanliggender (1982‑1986)
- Spokesman of the D66 Party in the Lower Chamber for various areas: finance (1977‑1989), government expenditure (1977‑1989), external trade (1977‑1989), defence (1982‑1989), foreign affairs (1982‑1986)
- Medlem af undersøgelsesudvalget vedrørende RSV (1983‑1984) og undersøgelsesudvalget om pas (1988)
- Member of the committees of inquiry on RSV (1983‑1984) and on passports (1988)
- Formand for underhusets budgetkontroludvalg (1981-1989)
- Chairman of the Committee on Government Expenditure of the Lower Chamber (1981‑1989)
- Gruppeformand for partiet D66 i underhuset (1982-1986)
- Leader of the D66 Party in the Lower Chamber (1982‑1986)
- Gruppemedlem for partiet D66 i underhuset (1977‑1981), næstformand og kasserer for gruppen D66 (1981‑1982 et 1986‑1989)
- Member of the D66 Party in the Lower Chamber (1977‑1981), Vice-Chairman and Treasurer of the D66 Party (1981‑1982 and 1986‑1989)
- Konsulent i Det Internationale Energiagentur i Paris vedrørende energipolitikken på lang sigt (specialisering: energibesparelse) (1975-1977)
- Adviser on long-term energy policy at the International Energy Agency in Paris (specialisation: energy saving) (1975‑1977)
- Rådgiver for udenrigsministeren vedrørende energipolitikken (1973)
- Adviser to the Ministry of Foreign Affairs on energy policy (1973)
- Medlem af Europa-Parlamentet (1972-1973)
- Member of the European Parliament (1972‑1973)
- Gruppemedlem for partiet D66 i underhuset med ansvar for udviklingssamarbejde og europapolitik (1971-1972)
- Member of the D66 Party in the Lower Chamber; responsible for development cooperation and European policy (1971‑1972)
- Grupperådgiver for partiet D66 i underhuset (1970-1971)
- Adviser to the D66 Party in the Lower Chamber (1970-1971)
- Konsulent i direktoratet for økonomisk og finansielt udviklingssamarbejde i udenrigsministeriet (1968-1970)
- Adviser to the Department for Financial and Economic Development cooperation within the Ministry for Foreign Affairs (1968‑1970)
- Medlem af bestyrelsen for studenterforeningen i Groningen (1964-1965)
- Member of the board of the Groningen Association of Students (1964‑1965)
- Landsformand (for øjeblikket æresformand) for foreningen af studerende med internationale forbindelser (1964)
- National President (currently honorary member) of the Association of Students of International Relations (1964)
Tidligere bihverv
Previous related activities
- Medlem af forretningsudvalget ("curatorium") for regnskabseksperter og revisorer
- Member of the management board ( curatorium ) for chartered accountants and auditors
- Publikationer i diverse dagblade og ugeskrifter på området internationale forbindelser og økonomiske og finansielle anliggender.
- Articles in various daily and weekly newspapers on international relations and economic and financial affairs
Den Europæiske Revisionsrets udvikling: min erfaring fra januar 1996
The evolution of the European Court of Auditors: my experience since January 1996
Da jeg blev medlem af Revisionsretten i januar 1996, var der mange ting, jeg blev overrasket over i forhold til min erfaring fra Nederlandene både som medlem af Parlamentet og formand for Budgetkontroludvalget (1981-1989) og som medlem af kollegiet for den hollandske Rigsrevision (1990-1995):
When I became a Member of the European Court of Auditors in January 1996 there were quite a few things that surprised me against the background of my experiences in the Netherlands, both as a Member of Parliament and Chairman of the Budgetary Control Committee (1981-1989) and as a Member of the College of the Netherlands Audit Office (1990-1995):
­ Revisionsretten offentliggjorde næsten alle dens meddelelser til de eksterne interesseparter i årsberetningen i stedet for at fordele dem over året i særberetninger.
­ The European Court of Auditors had the tendency of putting all or most of their messages to their external stakeholders in the Annual Report instead of spreading them over the year in the form of Special Reports;
­ Sproget i Revisionsrettens beretninger var svært at forstå for eksterne interesseparter, som ikke var eksperter, f.eks. medlemmer af Budgetkontroludvalget, medierne og de europæiske skatteydere, men også for eksperter i revisionserhvervet, fordi det simpelthen ikke var tilstrækkeligt klart og gennemsigtigt.
­ The language of the ECA-reports was difficult to understand for non-specialist external stakeholders (Members of COCOBU, the media and the European taxpayers), but also for specialists in the auditing profession because it was just not clear and transparent enough;
­ I årenes løb kunne jeg heller ikke forstå, hvorfor der stadig skulle afgives en negativ revisionserklæring i EU-sammenhæng, da jeg havde deltaget i en proces i Nederlandene i slutningen af 1980'erne og begyndelsen af 1990'erne, gennem hvilken der blev åbnet mulighed for, at den hollandske Rigsrevision kunne ændre sin erklæring fra en negativ til en positiv (revisions)erklæring.
­ Over the years I further did not understand, why there still had to be a negative DAS in the EU-context, whereas I had been part of a process in the Netherlands in the second half of the 1980's and the first years of the 1990's through which it became possible, that the Netherlands Audit Office could change its opinion from a negative to a positive (DAS)-opinion.
Siden dengang er der sket forbedringer på mange områder, til hvilket jeg har forsøgt at give mit bidrag:
Since then many things have improved, to which I have tried to give my contribution:
­ Den betydelige stigning i antallet af særberetninger fra Revisionsretten om resultatrevisioner (økonomi og effektivitet).
­ the substantial increase in the number of Special Reports of the European Court of Auditors on performance audits (economy, efficiency and effectiveness);
­ En øget bevidsthed i Revisionsretten om, at det er vigtigt at forbedre læsevenligheden i årsberetningen og i særberetninger og at gøre meddelelserne mere klare bl.a. ved hjælp af resultaterne fra Den Interinstitutionelle Arbejdsgruppe om Information og Kommunikation, som jeg var formand for.
­ a growing awareness within the Court of the importance of improving the reader-friendliness of our Annual and Special Reports and the clarity of our messages, amongst others through the results of the Communication Working Group which I chaired;
­ Vores revisionserklæring indeholder nu mere detaljeret og ofte kvantificeret information om de underliggende transaktioners lovlighed og formelle rigtighed, hvilket gør det muligt for Kommissionen at træffe mere specifikke korrigerende foranstaltninger og for dechargemyndigheden (Europa-Parlamentet) at vurdere disse aktioners effektivitet.
­ our DAS now contains much more specific and often quantified information on the legality and regularity of the underlying transactions, which enables the Commission to take more specific corrective actions and allows the discharge authority (European Parliament) to assess the effectiveness of these actions.
Revisionsrettens handlingsplan og peer review
The Courts Action Plan and Peer Review
I første halvdel af 2005 accepterede kollegiet for Revisionsretten mit forslag om at indlede et forløb i tre faser med henblik på at forbedre Revisionsrettens funktionsmåde:
In the first half of 2005 the College of the European Court of Auditors accepted my proposal to start a three-stage exercise to improve the functioning of the Court:
­ Et repræsentativt udsnit af de personer, der arbejder i Revisionsretten (medlemmer, direktører, afdelingschefer, revisorer, tjenestemænd i administrationen, oversættere, kabinetpersonale og sekretærer), skulle foretage en selvevaluering af, hvordan Revisionsretten fungerede, med det formål at fastsætte styrker, svagheder og områder, der kunne forbedres i Revisionsretten.
­ A self-assessment of the functioning of the Court by a representative sample of all the people working in the Court (Members, Directors, Heads of Unit, Auditors, Officials working in the Administration, Translators, Cabinet staff, Secretaries) with the aim of agreeing on strengths, weaknesses and areas for improvement for the Court;
­ En peer review af, hvordan Revisionsretten fungerer, udført af kolleger fra anerkendte overordnede søsterrevisionsinstitutioner.
­ A Peer Review of the functioning of the European Court of Auditors by colleagues of respected sister-Supreme Audit Institutions.
De første to faser af dette forløb er nu blevet gennemført med en vellykket resultat, og handlingsplanen er ved at blive gennemført, mens de overordnede revisionsorganer/rigsrevisionerne i Canada, Norge, Portugal og Østrig har indvilget i at optræde som ligemand i vores peer review .
The first two stages of this exercise have now successfully been completed, and the Action Plan is now being implemented, whereas for the third stage the SAIs/Audit Offices of Canada, Norway, Portugal and Austria have given their approval to act as the Peers for our Peer Review.
Mine personlige mål for en kommende embedsperiode
My personal objectives for a future mandate
Jeg har meddelt den hollandske regering, at jeg kun ønsker en halv embedsperiode mere, dvs. tre år i stedet for en hel embedsperiode på seks år.
I have informed the government of my country, that I only want to have half a mandate more, i.e. 3 years instead of a full mandate of 6 years.
Den hollandske regering har accepteret denne anmodning.
The Dutch government has agreed to this request.
Mine personlige mål for disse kommende tre år er:
My personal objectives for these coming 3 years are:
­ At bidrage aktivt til at gennemføre resultaterne fra de taskforcer, der er blevet oprettet inden for rammerne af handlingsplanen.
­ To contibute actively to implement the results of the different Task Forces, which have been established in the framework of the Action Plan;
­ At vente på resultaterne af den kommende peer review og at bidrage til enhver anbefaling fra p eer review -teamet om at forbedre den måde, Revisionsretten fungerer på.
­ To wait for the results of the coming Peer Review and to contribute to any recommendation of the Peer Review team to improve the way of functioning of the European Court of Auditors;