natgillin/translations-raw huggingface dataset:
­ At give størst mulig støtte til ønsket i Parlamentets Budgetkontroludvalg om at oprette et strategisk partnerskab mellem dette udvalg og Revisionsretten, samtidig med at det enkelte organs uafhængighed respekteres.
­ To give the fullest support possible to the wish of the Control Committee of the European Parliament to establish a strategic partnership between this Committee and the European Court of Auditors whilst respecting each other's independence.
Udnævnelse af et medlem til Revisionsretten (Maarten B. Engwirda)
Appointment of a Member of the Court of Auditors (Mr Maarten B. Engwirda)
om den foreslåede udnævnelse af Michel Cretin til medlem af Revisionsretten
on the nomination of Michel Cretin as a Member of the Court of Auditors
BILAG 1: CURRICULUM VITÆ FOR Michel Cretin
ANNEX 1: CURRICULUM VITAE OF Michel Cretin
BILAG 2: Michel CretinS SVAR PÅ SPØRGESKEMAET
ANNEX 2: ANSWERS BY Michel Cretin TO THE QUESTIONNAIRE
– 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 ( C6‑0305/2007 ),
– 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 ( C6‑0305/2007 ),
– der henviser til betænkning fra Budgetkontroludvalget ( A6‑0438/2007 ),
– having regard to the report of the Committee on Budgetary Control ( A6‑0438/2007 ),
På mellemlang sigt bør Rådet og Parlamentet nå til enighed om en mere sammenhængende og effektiv udnævnelsesprocedure, som ville blive en væsentlig bestanddel af den presserende organisatoriske reform af Revisionsretten.
In a medium term perspective, Council and Parliament should agree on a more coherent and efficient nomination procedure, which would be an important element of the urgent organisational reform of the European Court of Auditors.
Kammerpræsident i Frankrigs Revisionsret
President of Chamber at the French Court of Auditors
Født den 27. marts 1942 i Lons-le-Saunier (Jura).
Born on 27 March 1942 at Lons-le-Saunier (Jura), France
Gift, et barn.
Married, one child
1963 Afgangseksamen fra école des Hautes Etudes Commerciales (HEC), Paris
1963 Degree from the Ecole des Hautes Etudes Commerciales (HEC), Paris
1964 Økonomisk kandidateksamen (Det økonomiske og juridiske fakultet, Paris)
1964 Postgraduate degree in Economics (Faculty of Law and Economics, Paris)
1967-69 Ecole Nationale d'Administration (ENA)
1967–69 Ecole Nationale d’Administration (ENA)
1966/1967 Frivillig i Algeriet
1966/1967 Voluntary national service in Algeria
1969-1973 (juni): Revisor ved Frankrigs Revisionsret, Paris.
1969–June 1973: Auditor at the French Court of Auditors, Paris
1973-1977: Commissariat Général au Plan, Paris: kontraktansat ved den økonomiske tjeneste, sekretariatet for "Udviklingsudvalget" med henblik på forberedelse af VII.
1973–1977: French General Planning Commission (Commissariat Général au Plan) , Paris: special adviser in the economic department, secretariat of the Development Commission for the preparation of the Seventh Plan
1977 (aug.)-1980: Den Internationale Bank for Genopbygning og Udvikling
August 1977–1980: International Bank for Reconstruction and Development
(IBRD), Washington DC, USA.
(IBRD), Washington DC, United States:
Planning advisory officer - Planning Advisory Division (Afdeling for teknisk bistand og planlægning)
Planning advisory officer - Planning Advisory Division
1980 (februar)-1981: Referendar ved Frankrigs Revisionsret, Paris
February 1980–1981: Audit Officer (conseiller référendaire) at the French Court of Auditors, Paris
1982 -1984 : Centre National de la Cinématographie, Paris.
1982–1984: French National Centre for Cinematography, Paris:
Vicegeneraldirektør med ansvar for produktion, distribution og internationale forbindelser.
Deputy Director-General, responsible for production, distribution and international relations
1985: Referendar ved Frankrigs Revisionsret, Paris
1985: Audit Officer (conseiller référendaire) at the French Court of Auditors, Paris
1989 (sept.): Chefrådgiver ved Frankrigs Revisionsret, Paris
1989: Senior Audit Officer (conseiller maître) at the French Court of Auditors, Paris
Direktør for missionen ved revisionsinstansen for Den Meteorologiske Verdensorganisation (WMO) i Genève
Director of the taskforce of the Audit Office of the World Meteorological Organization (WMO) in Geneva
(som repræsentant for Revisionsrettens førstepræsident)
(representing the First President of the French Court of Auditors)
1991 (juni)-1992: Kabinetsdirektør for kommunikationsministeren
June 1991–1992: Director of the Office of the Minister Delegate for Communication
Maj 1992: Frankrigs Revisionsret, Paris
May 1992: French Court of Auditors, Paris
2005 (okt.)- 2007 (marts): Præsident for Frankrigs Revisionsrets 6. kammer.
2005–March 2007: President of the Sixth Chamber of the French Court of Auditors
2007 (april): Kammerpræsident i Frankrigs Revisionsret
April 2007: President of Chamber at the French Court of Auditors
ANDRE AKTIVITETER
OTHER ACTIVITIES
- Fransk repræsentant ved komiteen for den offentlige sektor under International Federation of Accountants - IFAC. -) maj 1989 - maj 1991.
- French representative on the Public Sector Committee of the International Federation of Accountants (IFAC), May 1989 – May 1991
- Medlem af komiteen for offentlige regnskabsstandarder - juni 2002-oktober 2005.
- Member of the Committee on State Accounting Standards, June 2002–October 2005
- Officer af Æreslegionen.
- Officer of the Legion of Honour
- Officer af Den Nationale Fortjenstorden
- Officer of the National Order of Merit
BILAG 2: Michel Cretin S SVAR PÅ SPØRGESKEMAET
ANNEX 2: ANSWERS BY Michel Cretin TO THE QUESTIONNAIRE
Min faglige erfaring har i høj grad været præget af min tilknytning til Frankrigs Revisionsret, hvor jeg primært har beskæftiget mig med revisionen af de offentlige finanser og undersøgelse af de offentlige politikkers effektivitet.
My professional experience has consisted mainly in my membership of the French Court of Auditors; in other words, it has been concerned mainly with auditing public finances and overseeing the effectiveness of public policies.
Jeg har desuden varetaget forvaltningsopgaver i den offentlige sektor i lighed med de øvrige medlemmer af denne institution.
Also, as is usual for a Member of that institution, I have exercised management responsibilities in the public sector.
Jeg vil gerne fremdrage tre vigtige aspekter af min karriere.
I will concentrate on three main aspects of my career.
a) På det forvaltningsmæssige område har jeg primært beskæftiget mig med den offentlige audiovisuelle sektor.
a) In the management sphere, I have dealt mainly with the public audiovisual sector:
- I perioden 1982-1984 varetog jeg som vicegeneraldirektør i Centre National de la Cinématographie forvaltningen af den offentlige støtteordning til produktion og eksport af franske audiovisuelle film og produkter samt til koproduktioner med andre lande (navnlig europæiske lande og Middelhavslandene).
- from 1982 to 1984, as Deputy Director-General of the National Centre for Cinematography, I was responsible for managing the system of public aid for the production and exporting of French films and audiovisual products, as well as for co‑productions with other countries (mainly European and southern Mediterranean);
- I perioden 1985-1986 var jeg vicegeneraldirektør i det offentlige erhvervsdrivende selskab SOFIRAD, der forvalter statens investeringer i forskellige virksomheder inden for radio og tv og audiovisuel produktion eller distribution.
- in 1985 and 1986, I was Deputy Director-General and Financial Director of a public commercial company, SOFIRAD, which administers State participation in various radio-broadcasting and audiovisual production and distribution companies;
- Endelig mener jeg, at de opgaver, der varetages af kabinetsdirektøren i et ministerium, ligeledes er at betragte som forvaltningsopgaver.
- finally, I think that one can also look upon the duties of the head of a ministerial office as management tasks.
Som kabinetsdirektør for kommunikationsministeren i perioden 1991-1992 varetog jeg kontakten til sektoren og overvågede udviklingen af de retlige rammer for pressens og radio- og tv-selskabernes aktiviteter.
As Director of the Office of the Minister Delegate for Communication in 1991-1992, I dealt with relations with professionals in that sector and oversaw changes in the legal framework within which radio, television and the press exercise their activities.
b) Med hensyn til revisionen af de offentlige finanser har jeg varetaget de forskellige opgaver, der påhviler medlemmerne af Frankrigs Revisionsret, lige fra revisionsopgaver i begyndelsen af min karriere til opgaver varetaget i min egenskab af afdelingsformand i Frankrigs Revisionsret i perioden 2005-2007.
b) In the area of auditing public finances, I held the various responsibilities of a Member of the French Court of Auditors, ranging from those of an auditor at the beginning of my career to those of President of Chamber in 2005-2007.
I disse forskellige stillinger og alt efter hvilken afdeling, jeg var tilknyttet, har jeg ført tilsyn med og ledet revisionsgrupper og overvåget revisionen af regnskaberne og forvaltningen i en række meget forskellige offentlige institutioner såsom lokale myndigheder, centraladministrationer, uafhængige offentlige organer og offentlige virksomheder.
In these different posts, and depending on the chambers of the Court to which I belonged, I carried out audits, then directed audit teams, and then supervised the audit of the accounts and the management of a wide variety of public institutions: local authorities, central administrative services, independent public agencies and public enterprises.
I min sidste periode som formand for rettens afdeling for social sikkerhed og sundhedssektoren førte jeg tilsyn med forberedelsen og fastlæggelsen af resultaterne af alle rettens revisioner inden for dette område, der forelægges parlamentet og offentligheden.
In the latter period, as President of the Chamber of the Court responsible for social security and the health sector, I supervised the drafting and conclusions of all the Court’s relevant audits that are brought to the attention of the public.
Jeg førte navnlig tilsyn med iværksættelsen og afviklingen af den eksterne revision, der bevirkede, at den franske revisionsret i 2007 for første gang kunne attestere årsregnskaberne for 2006 for socialsikringsinstitutionerne.
In particular, I supervised the launch and performance of the work of external audit, which in 2007 concluded for the first time in certification of the 2006 accounts of the social security bodies by the Court of Auditors.
c) For det tredje vil jeg gerne understrege, at jeg i høj grad har arbejdet i en international kontekst.
c) Thirdly, I would like to emphasise that a large part of my career has taken place in an international context:
- I perioden 1986-1989 under det første mandat, som den franske revisionsret fik tildelt af FN's Generalforsamling, ledede jeg i New York en fransk revisionsgruppe, der i samarbejde med andre revisorer skulle varetage den eksterne revision af organisationens regnskaber.
- from 1986 to 1989, on the first occasion that the French Court of Auditors was mandated by the General Assembly of the United Nations Organisation in New York, I led the team of French auditors in New York that was jointly responsible for the external audit of the organisation’s accounts;
- I perioden 1989-1991 var jeg sideløbende med mit hverv ved Frankrigs Revisionsret medlem af komitéen for den offentlige sektor under Den Internationale Revisorsammenslutning (International Federation of Accountants/IFAC);
- from 1989 to 1991, in parallel with my activities at the Court of Auditors, I was a member of the Public Sector Committee of the International Federation of Accountants (IFAC);
- I perioden 1994-1998 ledede jeg i forbindelse med udøvelsen af et mandat, som Revisionsretten havde fået tildelt, den eksterne revision af regnskaberne for to FN-organer i Rom, De Forenede Nationers Levnedsmiddel- og Landbrugsorganisation FAO og Verdensfødevareprogrammet WFP:
- from 1994 to 1998, in application of the mandate conferred on the French Court of Auditors, I headed the external audit of two organisations located in Rome, the FAO (Food and Agricultural Organisation) and the WFP (World Food Programme);
- I perioden 1998-2002 udøvede jeg hvervet som medlem af den internationale revisionsinstans for NATO i Bruxelles.
- then, from 1998 to 2002, I was a member of the international Board of Auditors of the North Atlantic Treaty Organisation (NATO) in Brussels.
Denne instans varetager revisionen af regnskaberne og kontrollen af forvaltningen af alle de organer, som FN's generalsekretær fører tilsyn med.
This board is responsible for auditing the accounts and management of all the organisations placed under the supervision of the Secretary-General of NATO.
Endelig skal jeg også understrege, at jeg i perioden 2003-2005 var formand for det nationale udvalg for certificering af regnskaberne for de udbetalende organer under EUGFL, Garantisektionen, i Frankrig, et organ, der som bekendt deltager i den interne revision af gennemførelsen af Fællesskabets budget, og som rapporterer til Kommissionen.
Finally, I would like to emphasise that from 2003 to 2005 I chaired the Committee for Certification of Payment Bodies for spending in France under the European Agricultural Guidance and Guarantee Fund, Guarantee Section, a body which, as you know, is part of the internal audit system on the implementation of the Community budget, and reports on its work to the European Commission.
Jeg vil først og fremmest nævne beslutningen om at sikre, at staten i forbindelse med sin regnskabsføring anvender en række regnskabsstandarder baseret på periodiseringsprincippet.
I will mention first the decision to provide the State with a body of accounting standards based on the principles of accrual basis accounting.
I min egenskab af medlem af komitéen for offentlige regnskabsstandarder i perioden 2002-2005 spillede jeg en aktiv rolle i forbindelse med definitionen af de standarder, der trådte i kraft i januar 2004, der har medført en gennemgribende ændring af den offentlige regnskabsaflæggelse.
As a member of the Committee on State Accounting Standards in 2002 and 2003, I played an active role in defining these standards, which entered into force in January 2004 and thoroughly overhauled French public accounting.
For det andet har jeg bidraget til beslutningen om for første gang at forelægge den franske revisionsrets kandidatur til NATO's revisionsinstans for FN's Generalforsamling i 1985, navnlig ved at lede den franske revisionsgruppe, der skulle varetage den eksterne revision af organisationens regnskaber i tre år.
Secondly, in 1985 I had a hand in the decision to submit to the United Nations General Assembly the first application by the French Court of Auditors to participate in the UN Board of Auditors, inter alia by heading, for a 3-year term, the team of French auditors responsible for auditing the organisation’s accounts.
Endelig vil jeg gerne nævne min beslutning som ekstern revisor for FAO om at overtale organisationen til at ændre udformningen af sine regnskaber (statusopgørelser, resultatopgørelser og bilag) med henblik på at gøre dem enklere, mere entydige og centreret omkring vigtige regnskabsoplysninger, således at de var lettere forståelige for organisationens medlemsstater, der fik forelagt disse regnskaber.
Finally, I should like to mention the decision, as the FAO’s external auditor, to persuade the organisation to adopt a new way of presenting its financial records (balance‑sheet, profit and loss account and annexes) that was simpler, clearer and focused on the most important accounting data, so that it could be read more easily by the representatives of the organisation’s member states to whom the financial reports were addressed.
Organisationen accepterede i sidste ende denne anbefaling, hvilket uden tvivl har haft en positiv indvirkning på regnskabernes kvalitet og kvaliteten af de oplysninger, der gives til medlemsstaterne.
The organisation ultimately accepted this recommendation, which had an undoubted positive effect on the quality of its financial statements and the information provided to its member states.
Idet jeg kommer fra en institution, hvis medlemmer har status som dommere, har jeg stor forståelse for det krav om uafhængighed, som traktaten pålægger medlemmerne af Revisionsretten.
Coming as I do from an institution whose members have the status of judges, I am particularly sensitive to the requirement of independence that the Treaty imposes on the Members of the European Court of Auditors.
Jeg mener, at denne uafhængig rent faktisk er en forudsætning for at handle i Unionens almene interesser.
This independence seems to me essential if one is to act in the general interests of the Union.
Jeg vil udføre mit hverv i fuldkommen uafhængighed
During my term of office I would retain full independence of judgement
- ved at overholde traktatens bestemmelser strengt, navnlig ved ikke at søge eller modtage instrukser fra nogen regering (først og fremmest min egen) eller fra noget organ,
- by strictly observing the provisions of the Treaty, and particularly by neither seeking nor accepting instructions from any government (first and foremost my own) or any other body,
- ved ikke at udøve nogen anden erhvervsmæssig aktivitet eller nogen anden aktivitet, der kunne anses for at være uforenelig med hvervet som medlem af Revisionsretten,
- by not exercising any professional or other activity that could be considered incompatible with that of a Member of the Court,
- ved ikke at udøve noget politisk mandat og ved ikke at have finansielle interesser eller andre interesser, der kan give anledning til interessekonflikter, eller som kan fremtræde som sådanne, i forhold til hvervet som medlem af Revisionsretten.
- by not exercising any political mandate and by not having any financial or other interests that could lead to a conflict of interests or even give the appearance of a conflict of interests with my status as a Member of the Court.
Jeg vil mere generelt følge de principper, som Revisionsretten har fastlagt for at sikre medlemmernes uafhængighed.
In a more general sense, I will follow the principles adopted by the Court to guarantee the independence of its members.
Denne procedure anvendes ikke i Frankrig, når der er tale om opgaver varetaget af anvisningsberettigede, hvilket er de eneste forvaltningsopgaver, som jeg har varetaget.
In France this procedure does not apply to the duties of authorising officers, which are the only management duties I have exercised.
Er De villig til at gøre nærmere rede for eventuelle verserende retssager, De måtte være involveret i?
In the event that you are involved in any current legal proceedings, would you please give details?
Jeg har ingen forretningsmæssige eller økonomiske besiddelser eller andre forpligtelser, som kunne være uforenelige med mit fremtidige hverv.
I do not take part in any commercial activity, I have no interest in any financial holding company and I am not bound by any undertaking that could conflict with my future duties.
Jeg er desuden ikke involveret i verserende retssager.
I am not involved in any legal proceedings.
Jeg er fuldt ud indstillet på at oplyse Revisionsrettens formand om alle mine finansielle interesser og andre forpligtelser og offentliggøre disse oplysninger i henhold til dennes instrukser.
I am entirely prepared to disclose all my financial interests and other commitments to the President of the Court of Auditors, and to make them public in accordance with his instructions.
Jeg understreger, at jeg ikke er valgt til en post, og at jeg ikke er medlem af et politisk parti.
I hold no elected office and I am not a member of any political party.
I henhold til traktatens artikel 248 "aflægger den [Revisionsretten] navnlig beretning om eventuelle uregelmæssigheder".
Article 248 of the Treaty provides that the Court ‘shall report in particular on any cases of irregularity’.
Revisionsretsmedlemmernes forpligtelser er således klart angivet, idet der dog skal tages forbehold for, at det præciseres i de internationale regnskabsstandarder, at det ikke er den eksterne revisors vigtigste opgave at søge at påvise svig og korruption.
The duty of Members of the Court is thus clearly laid down, subject only to the fact that international audit standards state that seeking out fraud or corruption is not the main duty of an external auditor.
Hvis jeg, eller en revisor under mig, således opdagede en alvorlig overtrædelse af lovgivningen eller en situation, der gav anledning til formodning om svig eller korruption, ville jeg, uanset de impliceredes parters nationalitet, stille krav om, at Det Europæiske Kontor for Bekæmpelse af Svig blev underrettet herom i overensstemmelse med Revisionsrettens procedurer med henblik på indledning af en undersøgelse, iværksættelse af de nødvendige sanktioner eller endog indledning af retsforfølgelse.
Against this background, if I were to discover, or if an auditor answerable to me were to discover, a serious breach of the rules or a situation leading to a presumption of fraud or corruption, whatever the nationality of the people involved, I would ask for the Anti-Fraud Office to be notified of the facts in accordance with the procedures adopted by the Court of Auditors, so that an inquiry could be carried out, the necessary penalties imposed or even legal proceedings initiated.
Kravet om at forvalte fællesskabsmidlerne "i overensstemmelse med princippet om forsvarlig økonomisk forvaltning" er fastlagt i traktaten (artikel 274) og gentaget i finansforordningen.
The requirement to manage the Community’s finances ‘having regard to the principles of sound financial management’ is enshrined in the Treaty (Article 274) and recalled in the Financial Regulation.
Jeg har ligeledes noteret, at betydningen af dette princip på ny blev understreget i den interinstitutionelle aftale fra 2006.
I have also noted that the 2006 Interinstitutional Agreement again underlined the importance of these principles.
Det præciseres ligeledes i traktatens artikel 248, at Revisionsretten "sikrer sig, at den økonomiske forvaltning har været forsvarlig".
Finally, Article 248 of the Treaty stipulates that the Court shall examine ‘whether the financial management has been sound’.
Dette princip danner således grundlag for Kommissionens og Revisionsrettens arbejde.
So these principles serve as a reference for the work of the Commission and the Court.
Dette princips betydning er allerede i det mindste delvist blevet præciseret i den internationale retsteori om finansiel revision.
The substance of the principles has already been laid down, at least in part, by the international doctrine on financial audit.
Det betyder, at en forsvarlig økonomisk forvaltning skal være:
Their essential message is that good financial management must be:
- økonomisk (de nødvendige ressourcer skal sikres i rette mængder og til rette tid og med det bedste forhold mellem kvalitet og pris),
- economical (the necessary resources must be obtained in the right quantity and in good time, and must be as cost-effective as possible),
- virkningsfuld (forholdet mellem de tilgængelige midler og de opnåede resultater skal være det bedst mulige); og
- efficient (the balance between the means available and the results achieved must be the best possible), and
- effektiv (forholdet mellem de tilgængelige midler og de fastsatte mål for en foranstaltning skal være det bedst mulige).
- effective (the balance between the means available and the objectives of an exercise must be the best possible).