natgillin/translations-raw huggingface dataset:
konstaterer, at de 24 interne kontrolstandarder, som danner rammen for fastlæggelsen af den interne kontrol i Kommissionen, og som Kommissionen vedtog i 2000 og efterfølgende ændrede i 2001, endnu ikke finder anvendelse i fuldt omfang; bemærker at standard nr. 11 har flg. ordlyd: "Each DG shall systematically analyse risks in relation to its main activities at least once a year, develop appropriate action plans to address them and assign staff responsible for implementing those plans." http://europa.eu.int/comm/commissioners/schreyer/Reform/SEC%20_2001_2037_Internal_Control_Standards_en.pdf
Notes that the 24 internal control standards making up the framework for internal controls at the Commission, as adopted by the Commission in 2000 and modified in 2001, have still not come fully into force; observes that Standard 11 reads as follows: 'Each DG shall systematically analyse risks in relation to its main activities at least once a year, develop appropriate action plans to address them and assign staff responsible for implementing those plans' http://europa.eu.int/comm/commissioners/schreyer/Reform/SEC%20_2001_2037_Internal_Control_Standards_en.pdf.
; anmoder derfor Kommissionen om at opprioritere gennemførelsen af såvel risikovurderingen som de øvrige elementer i det interne kontrolsystem; forventer en hurtig generel gennemførelse af de interne kontrolstandarder Svar på spørgeskema - del II; Kommissionens svar på spørgsmål nr. 1 (PE 328.732/FIN 2).
; calls, therefore, on the Commission to give higher priority both to the performance of risk assessments and to implementation of the internal control system's other features; expects that the rules on internal control Replies to the questionnaire - part II - Commission's reply to question No 1 (PE 328.732/fin.
beklager manglen på regnskabskyndige i Kommissionen; bemærker den hyppige udskiftning af regnskabsførere i 2002;
Deplores the lack of accountants in the Commission; notes the high turnover of accounting officers in 2002;
Modernisering af regnskabssystemet
The reform of the accounting system
konstaterer, at det fremtidige regnskabssystem skal sikre fuld kapacitet for periodiseret regnskabsføring, dataenes konsistens og sikker adgang;
Considers that the future accounting system should ensure full accrual accounting capacity, data consistency and secure access;
understreger, at en af de hidtidige overvejelser har været, om Kommissionen skulle tilstræbe en "big bang"-tilgang og gå direkte over til en enkelt fuldt integreret standardløsning eller gradvis udvikle det nye system med en interimsfase, hvor der tages hensyn til de lokale systemers behov;
Stresses that one of the questions thus far has been whether the Commission should adopt a 'big bang' approach and move directly to a fully integrated, single-package system, or phase it in by means of an interim phase which takes account of the needs of local systems;
tager til efterretning, at Kommissionen foretrækker det sidste som en sikrere metode, og fordi der er behov for en storstilet valideringstest, inden de lokale systemer kan tilkobles det centrale system;
47 Notes that the Commission prefers the latter, as a safer and surer method and because a large-scale validation exercise is necessary before local systems can be switched to the central system;
bemærker følgende fremskridt i gennemførelsen af de første etaper af reformen i 2003:
Notes the following progress in implementing the first stages of reform in 2003:
definition af regnskabsstandarder
definition of accounting standards;
dokumentation af brugerbehov
documentation of user requirements;
definition af regnskabsbegivenheder
definition of accounting events;
kontoplan til indlæsning af samtlige transaktioner
chart of accounts for coding of all transactions;
henviser til den forundersøgelse, Price Waterhouse Coopers har foretaget af Kommissionens MAS-projekt (modernisering af regnskabssystemet), og de vigtigste henstillinger for en effektiv afslutning af projektet;
Takes note of the feasibility study conducted by Price Waterhouse Coopers on the Commission's MAS project and its chief recommendations for the project's successful completion;
minder om, at finansforordningen er baseret på et dobbelt system, der kombinerer et regnskab baseret på periodiseringsprincippet til generelle finansielle regnskaber og et kasseregnskabsbaseret system for budgetregnskaberne; bemærker, at en sådan regnskabspraksis for den offentlige sektor er i overensstemmelse med International Federation of Accountants og anvendes i de fleste medlemsstater; understreger imidlertid, at dette system kræver en permanent afstemning mellem budgetgennemførelsen og resultatet;
Recalls that the Financial Regulation is based on a dual system combining accrual accounting for the purposes of the general financial accounts and cash-based accounting for the budget accounts; notes that this arrangement of public-sector accounting practices is in line with the criteria of the International Federation of Accountants and is the system operated by most Member States; points out, however, that this system requires permanent reconciliation between budget implementation and out-turn;
bemærker, at dette dobbelte system giver mulighed for et dobbelt bogholderi for det almindelige regnskab og enkeltregistrering i budgetregnskaberne, der anvendes af budgetmyndigheden for at kontrollere budgetgennemførelsen;
Notes that this 'dual system' enables the use of double-entry book-keeping for the general financial accounts, while single-entry is maintained for the budget accounts which are used by the budgetary authority to verify the state of budget implementation;
påskønner Kommissionens bestræbelser på at holde tidsplanen fastlagt efter de gældende bestemmelser, omend denne må siges at være meget stram, og henviser her til de erfaringer, der er gjort i flere medlemsstater, der har indledt en tilsvarende modernisering af regnskaberne for den offentlige sektor; mener derfor, at det vil være hensigtsmæssigt at vælge en gradvis tilgang, der først og fremmest fokuserer på at eliminere enhver væsentlig sikkerhedssvaghed og regnskabsmæssige uoverensstemmelser, og dernæst sikrer, at regnskaberne for 2005 vil blive udarbejdet efter periodiseringsprincippet, og endelig at der etableres et konsekvent og integreret system til støtte for den nye struktur;
Appreciates the Commission's efforts to keep to the timetable laid down by the legislation in force, while recognising that it is extremely tight, given the experience in several Member States which have embarked upon a similar process of modernising public-sector accounts; suggests, therefore, adopting a phased approach which focuses first of all on eliminating any significant security weaknesses and accounting discrepancies, secondly on ensuring that the 2005 accounts will be presented on an accrual basis, and lastly that a coherent and integrated system is put in place to support the new architecture;
mener, at alle EU-institutioner og decentrale organer skal sikre, at deres regnskabssystemer er kompatible med den nye ramme og baseret på analoge principper og standarder, som krævet i finansforordningen;
Considers that all EU institutions and decentralised agencies must ensure that they also have accounting systems compatible with the new framework and based on principles and standards analogous to those required by the Financial Regulation;
mener, at et samarbejde uden forbehold og input fra alle afdelinger i Kommissionen (aktører) er vigtigt for gennemførelsen af MAS; forventer tilsvarende, at GD Budget i så vid udstrækning som muligt tager hensyn til brugernes behov;
Considers the full cooperation and input of all Commission departments (stakeholders) essential to the success of MAS; likewise expects DG Budget to take account as much as possible of user needs;
understreger den høje prioritering, Parlamentet tillægger dataensartetheden i det nye system og navnlig etableringen af et centralt fakturaregister og en database over tilbudsgivere, der giver fuldstændige, præcise og detaljerede oplysninger om situationen omkring institutionens aftaleforhold;
Underscores the high priority which Parliament attaches to data uniformity of the new system, and, in particular, to the establishment of a central invoice register and contractors' database that will provide full, accurate and detailed information on the status of the institutions' contractual relations;
henviser til fristen for godkendelse af grænsefladerne mellem lokale systemer og det centrale system i 2005, hvorefter data fra ikke-kompatible systemer ikke længere anerkendes; ønsker vished for, at alle tjenester uden undtagelse vil kunne overholde denne frist;
Points to the 2005 deadline for the validation process of interfaces between local systems and the central system, after which data provided by non-validated systems will not be recognised; seeks assurances that this deadline will be met for all services without exception;
erkender, at mulighed 3 som forelagt i Kommissionens ovennævnte meddelelse om moderniseringen af De Europæiske Fællesskabers regnskabssystem er den eneste realistiske, om end midlertidige tilgang for at kunne leve op til de vigtigste krav til det moderne regnskabssystem baseret på periodiseringsprincippet inden den 1. januar 2005 og de operationelle tjenesters sektormæssige behov; understreger, at 2005-fristen i henhold til finansforordningen og dermed et prioriteret mål for Parlamentet ikke er afslutningen på reformprocessen, da de it-systemer, der støtter den nye regnskabsstruktur, skal installeres med henblik på indførelse af et fuldt integreret system (jf. mulighed 2);
Recognises that Option 3, as presented in the abovementioned Commission communication on MAS, represents the only realistic, although interim, approach to meet the key requirements of a modern accrual-based accounting system by 1 January 2005, as well as the sectoral needs of the operational services; stresses that the 2005 deadline, as required by the new Financial Regulation and thus a priority objective for Parliament, is not the end of the reform process, as the IT system supporting the new accounting architecture will still need to be installed to meet the goal of a fully integrated system (as laid down in Option 2);
henviser til, at både Den Interne Revisionstjeneste og Revisionsretten har observatørstatus i Udvalget for Regnskabsstandarder og Projektstyrelsesudvalget i forbindelse med MAS-projektet, og tilskynder dem til at tilbyde konstruktiv og rettidig rådgivning og i det omfang, det er nødvendigt, komme med rettidige advarsler, som projektlederne skal tage hensyn til, når de gennemfører de forskellige faser;
Recalls the observer status on the Accounting Standards Committee and Project Oversight Board of both the Internal Audit Service and the Court of Auditors in the context of the MAS project; underlines their duty to follow closely the progress of the reform and to offer constructive and timely advice, as well as, where necessary, issuing early warnings that the project leaders must take into account when implementing the various stages;
Kontrolstrukturerne efter reformen
The post-reform control structures
henviser til, at den administrative reform har været et af den nuværende Kommissions allervigtigste mål, at hvidbogen om reformen af Kommissionen blev vedtaget den 1. marts 2000, og at Kommissionen har forpligtet sig til at iværksætte et ambitiøst program, der tager sigte på at styrke uafhængigheden, ansvarligheden, effektiviteten, gennemsigtigheden og anvendelsen af de strengeste ansvarskriterier; påpeger, at der er taget mange meget vigtige og nødvendige skridt i den rigtige retning, men at det fortsat er nødvendigt at fjerne eventuelle hindringer, som står i vejen for reformen;
Recalls that the administrative reform has been one of the main objectives of the present Commission, that the White Paper 'Reforming the Commission' was adopted on 1 March 2000, and that the Commission has committed itself to an ambitious programme for strengthening independence, accountability, efficiency, transparency and the highest standards of responsibility; notes that a great number of very necessary and important steps in the right direction have been taken but that there are still potential obstacles to reform which have to be overcome;
mener, at det af de generelle vilkår i kontrakter med EU-institutionerne skal fremgå, at den kontraherende part er forpligtet til i fuldt omfang at samarbejde med henblik på at få fastslået det endelige ejerforhold til betydelige besiddelser i det pågældende foretagende i tilfælde, hvor der er en begrundet formodning om en eventuel interessekonflikt;
Takes the view that the general conditions of contracts with the European institutions must oblige the contracting party to fully cooperate in clarifying the final ownership of important positions within that undertaking in the case where there is reason to suspect a possible conflict of interests;
påpeger endvidere, at undersøgelsen af problemerne i Eurostat viser, at der bør skabes sikkerhed for, at kritiske oplysninger ikke kan hemmeligholdes;
Draws attention to the fact that the examination of the problems at Eurostat identify the need for safeguards against concealment of critical information;
understreger, at den økonomiske forvaltning og kontrolstrukturerne nu omfatter følgende vigtige organisationsstrukturer:
Notes that the financial management and control structures now comprise the following key organisational elements:
generaldirektørerne som de ved delegation bemyndigede anvisningsberettigede
the Directors-General as delegated authorising officers;
den interne revisionskapacitet (GD-niveau)
the Internal Audit Capabilities (DG level);
den centrale finanstjeneste i Generaldirektoratet for Budget;
the Central Financial Service in DG Budget;
mener, at Eurostat-sagen har understreget, hvor vigtigt det er at ændre de eksisterende forbindelser mellem de forskellige aktører og mellem de enkelte kommissærer og kommissærkollegiet samt den måde, som ansvarskæden fungerer på, for at sikre, at der sker fremskridt ikke alene i den økonomiske forvaltning, men også i Kommissionens ledelsesstruktur;
Takes the view that the Eurostat affair has emphasised the need to review relations between the different actors and between the individual Commissioners and the College of Commissioners, as well as the functioning of the accountability chain, in order to ensure progress not only in the area of financial management but also in the governance structure of the Commission;
bekræfter udtalelsen i punkt 1 i sin beslutning af 4. december 2003 om rapport fra Kommissionen om evaluering af OLAF's (Det Europæiske Kontor for Bekæmpelse af Svig) aktiviteter P5_TA(2003)0551.
Reiterates the statement it made in paragraph 1 of its resolution of 4 December 2003 on the Commission report on the evaluation of the activities of the European Anti-Fraud Office (OLAF) P5_TA(2003)0551.
om, at det var en fejl at samle budget- og regnskabsbeføjelser til bekæmpelse af svig på et enkelt kommissionsmedlems hænder, fordi dette uundgåeligt skaber en interessekonflikt; bekræfter sit udtrykkelige krav om, at denne interessekonflikt undgås i fremtiden; anmoder Kommissionen om at tage skridt til at adskille kommissionsmedlemmernes ansvar for henholdsvis budget og budgetkontrol;
that 'it was a mistake to concentrate the competences for drawing up the budget and keeping accounts and for combating fraud in the hands of one Member of the Commission, because this inevitably creates a conflict of interests'; reiterates its demand that this conflict of interests be avoided in the future; calls on the Commission to take steps to separate Commissioner responsibilty for the functions of budgets and those of budgetary control;
understreger den politiske betydning, Europa-Parlamentet tillægger konstateringerne og konklusionerne under overskriften "Eurostat" i beslutningen af 29. januar 2004 om opfølgning af decharge 2001 P5_TA(2004)0049.
Stresses the political importance that it ascribes to the statements made and conclusions drawn under the heading 'Eurostat' in its resolution of 29 January 2004 P5_TA(2004)0049.
med hensyn til placering af ansvaret for forholdene i Eurostat; påpeger, at OLAF's redegørelse for uregelmæssighederne i Eurostat over for de retslige myndigheder synes at kræve årvågenhed, hvis udfaldet af de verserende sager skulle pege i retning af, at de berørte kommissionsmedlemmer skal gøres politisk ansvarlige;
,with respect to the 2001 discharge, with a view to clarifying responsibility for the events at Eurostat; notes that the presentation to the legal authorities by OLAF of the Eurostat irregularities points to the need for vigilance should the outcome of the legal proceedings under way make it necessary to demand political explanations from the Commissioners concerned;
Generaldirektørerne som de ved delegation bemyndigede anvisningsberettigede
The Directors-General as delegated authorising officers
mener, at effektiviteten, gennemskueligheden og ansvarligheden er blevet forbedret efter indførelsen af et system, som kræver, at de enkelte generaldirektører eller ledere af tjenestegrene forelægger en årlig aktivitetsrapport ledsaget af en erklæring om, hvor effektiv de mener, kontrollen i deres respektive afdelinger er, og det i en sådan grad, at disse rapporter endog er blevet centrale elementer i Revisionsrettens årlige evaluering af budgetforvaltningen;
Believes that, as a result of the introduction of a system requiring each Director-General or Head of Service to present an Annual Activity Report accompanied by a statement of assurance concerning the degree of effectiveness of his department's controls, efficiency, transparency and accountability are improving to such an extent that they have actually become a key tool in the Court of Auditors' annual assessment of budgetary management;
bekræfter sine krav og henstillinger i punkt 20 i ovennævnte beslutning af 4. december 2003 om, at der i finansforordningen integreres en mere effektiv kontrol med generaldirektørerne i disses egenskab af anvisningsberettigede med det formål at hindre magtmisbrug, og at Kommissionens regnskabsfører i det mindste skal foretage stikprøveundersøgelser af de oplysninger, han modtager fra den anvisningsberettigede, samt at de såkaldte interne revisionskapaciteter i generaldirektoraterne ikke længere kun underlægges generaldirektørerne, men også den interne revisor;
Reiterates the demands and recommendations set out in paragraph 20 of its abovementioned resolution of 4 December 2003 that the Financial Regulation provide for more effective supervision of the Directors-General in their capacity as authorising officers, in order to prevent any misuse of power, that the Commission's Accounting Officer should verify the information supplied to him by the authorising officers, at least by carrying out spot checks, and that the 'internal audit capacities' in the Directorates-General should no longer answer only to the Directors-General but also to the Internal Auditor;
beklager endnu en gang, at Kommissionen ikke har efterkommet kravet i punkt 21 i ovennævnte beslutning af 4. december 2003 om at forelægge de nødvendige lovgivningsforslag om ændring af finansforordningen og i givet fald af de relevante gennemførelsesbestemmelser;
Expressly regrets the fact that the Commission took no action on its demand, set out in paragraph 21 of its abovementioned resolution of 4 December 2003, that the Commission should submit the requisite legislative proposals for the amendment of the Financial Regulation and/or the implementing provisions relating thereto;
mener, at de enkelte kommissærer er ansvarlige for tjenestegrenene under deres ansvarsområde og skal drage omsorg for, at målene for disse tjenestegrene nås i fuld overensstemmelse med principperne om forsvarlig økonomisk forvaltning;
Believes that each individual Commissioner is accountable for the services under his responsibility and must ensure that their objectives have been achieved on the basis of full respect of the principles of sound financial management;
har tillid til, at Europa-Parlamentets ønske om strukturelle forandringer i forbindelserne mellem kommissionsmedlemmer og generaldirektører, jf. punkt 30, første led, i Parlamentets ovennævnte beslutning af 29. januar 2004, vil blive efterkommet;
Expects the request made in indent 1 of paragraph 30 of its resolution of 29 January 2004 for structural changes in the relations between the Commissioners and the Directors-General to be acted upon;
Den Interne Revisionstjeneste
The Internal Audit Service
minder om, at den interne revisor i henhold til finansforordningen (kapitel 8, artikel 85) er uafhængig i forbindelse med varetagelsen af sine opgaver; understreger, at der i finansforordningens artikel 85 henvises direkte til de relevante internationale standarder, og at disse er internationale standarder for den interne revisions professionelle praksis udarbejdet af Instituttet for Interne Revisorer (www.theiia.org);
Recalls that the Internal Auditor is independent in the discharge of his duties as set out in the Financial Regulation (Chapter 8, Article 85); stresses that Article 85 of the Financial Regulation refers directly to 'the relevant international standard' and that these standards are 'International Standards for the Professional Practice of Internal Auditing' as drawn up by the Institute of Internal Auditors (www.theiia.org);
henviser især til følgende standarder http://www.theiia.org/iia/index.cfm?doc_id=1499
Draws attention, in particular, to the following standards http://www.theiia.org/iia/index.cfm?doc_id=1499
1100 Uafhængighed og objektivitet
"1100 Independence and Objectivity:
Intern revisionsvirksomhed skal være uafhængig, og de interne revisorer skal være objektive i forbindelse med varetagelsen af deres opgaver
The internal audit activity should be independent, and internal auditors should be objective in performing their work.
1110 Organisatorisk uafhængighed
1110 Organisational Independence
Den ledende revisor skal være organisatorisk ansvarlig og give de interne revisorer mulighed for at opfylde deres forpligtelser
The chief audit executive should report to a level within the organisation that allows the internal audit activity to fulfil its responsibilities.
1110.A1 Intern revisionsvirksomhed skal udøves uden indblanding i fastlæggelsen af revisionsområder, varetagelse af opgaver og formidling af resultater;
1110.A1 The internal audit activity should be free from interference in determining the scope of internal auditing, performing work, and communicating results';
mener derfor, at Den Interne Revisionstjeneste skal være nært knyttet til Kommissionens formandskab; understreger, at det er af stor betydning, at denne tjenestegren placeres uden for hierarkiet i hvert enkelt særskilt generaldirektorat for således at sikre en effektiv intern revision;
Takes, consequently, the view that the Internal Audit Service should be closely integrated into the Commission Presidency; emphasises that it is crucial for that Service to be established independently of the hierarchical structure of any individual Directorate-General so that effective internal control may be guaranteed;
konstaterer, at Revisionsopfølgningsudvalget blev oprettet i medfør af chartret for Europa-Kommissionens Interne Revisionstjeneste (SEK(2000) 1801/2 af 31.10.2000) http://europa.eu.int/comm/dgs/internal_audit/charter/charter_en.pdf
Notes that the Audit Progress Committee was set up under the Charter of the Internal Audit Service of the European Commission (SEC(2000)1801/2) http://europa.eu.int/comm/dgs/internal_audit/charter/charter_en.pdf
med hovedansvar for opfølgningen af foranstaltningerne iværksat af generaldirektorater og tjenestegrene som følge af de interne og eksterne revisorers analyser, vurderinger og henstillinger;
with the principal task of monitoring the measures put in place by the DGs and services in the light of the analyses, evaluations and recommendations of the internal and external auditors;