natgillin/translations-raw huggingface dataset:
— Foruden årsberetningen kan Revisionsretten når som helst fremkomme med bemærkninger til særlige spørgsmål, som samles i særberetninger, og afgive udtalelser på begæring fra Fællesskabets institutioner (artikel 188 C, stk. 4, andet afsnit).
(v) In addition to this annual report, the Court may at any time submit observations on specific questions in the form of special reports and deliver opinions at the request of a Community institution (second subparagraph of Article 188c(4) of the EC Treaty).
Revisionsretten vedtager sine beretninger og udtalelser med stemmeflertal blandt medlemmerne.
The Court adopts its reports and opinions by a majority of its members.
Denne opdeling afspejler de to almindeligste måder, hvorpå der planlægges ekstern revision af of fentlige finanser.
(b) The work of the Court of Auditors is, in fact, of two types and clearly reflects the two main ways of viewing the external control of public finances:
a) Revisionsretten for De Europæiske Fællesskaber, som blev oprettet på grundlag af Bruxelles-traktaten af 1975 (artikel 206 og 206a), har i henhold til artikel 188 A i Maastricht-traktaten fået status af institution.
(a) The Court of Auditors of the European Communities, set up by the 1975 Brussels Treaty (Articles 206 and 206(a)), was promoted to the rank of European Community institution by Article 188a of the EC Treaty (as inserted by the Maastricht Treaty).
Generelt har Revisionsretten til opgave at foretage en ekstern og uafhængig revision af Fællesskabets regnskaber.
Its main task consists of conducting an external, independent audit of the Community's accounts.
Der er ikke tale om nogen domstolslignende kontrol, da Revisionsretten ikke råder over nogen sanktionsmuligheder.
Control of the legality and regularity of operations — the traditional approach — is the common feature of all external control bodies.
— I forbindelse med den eksterne revision kontrolleres det på klassisk vis for alle institutionernes vedkommende, om transaktionerne er lovlige og formelt rigtige. Ved en gennemgang af regnskaber og bilag vurderes det, om de finansielle transaktioner over holder de budget- og regnskabsmæssige bestemmelser, hvilket er lig med den egentlige »finansrevision«. sion«.
(ii) Control of sound financial management is the higher level of control; its object is to ensure that the systems and decisions for which the Community executive is responsible allow optimum balance to be achieved between attaining a given objective and the means used, in terms of economy, efficiency and effectiveness.
— Kontrollen af, om den finansielle forvaltning er for svarlig, er lig med den overordnede kontrol.
It is therefore an ex post control, although it may be carried out before the closure of accounts for the financial year in question.
Formålet er at sikre sig, at Fællesskabets ordninger og beslutninger muliggør en så stor balance som muligt mellem de fastsatte mål og de anvendte midler, for så vidt angår økonomi, nytte og effektivitet.
At the end of each quarter, each institution must forward the documents supporting the revenue and expenditure operations to the Court of Auditors, which may request any additional information on these documents (Article 84 of the Financial Regulation).
— Den vedrører gennemførte transaktioner, både på indtægts- og udgiftssiden.
The control by the Court of Auditors does not cover the legality of the institutions' acts, since only the Court of Justice has jurisdiction in this field.
Der er altså tale om ef terfølgende kontrol, men det er dog ikke nødvendigt, at det pågældende regnskabsår er afsluttet.
However, in preparing its reports, the Court of Auditors often makes critical assessments of the legislative provisions with financial implications adopted by the Council.
Institutionerne har således pligt til at tilstille Revisionsretten bilagene for de forskellige indtægts- og udgiftstransaktioner ved udgangen af hvert kvartal.
When carrying out these two types of control, the Court nevertheless applies a common methodological principle of placing the emphasis on the analysis of internal decisionmaking and control systems and not on the direct approach of operations.
Revisionsretten kan anmode den enkelte institution om yderligere oplysninger om de fremsendte bilag (artikel 84 i finansforordningen).
Finally, pursuant to Article 188c(3) of the EC Treaty, the Court of Auditors has to maintain close links with the institutions responsible for the external control of public finances in the Member States.
Revisionsretten kontrollerer ikke, om institutionernes handlinger er lovlige, idet denne juridiske kompetence udelukkende henhører under Domstolen.
(iii) The audit is based on records and, if necessary, performed on the spot in the Community institutions and/or in the Member States, which are required to provide the Court of Auditors, at its request, with any document or information it requires to carry out its task.
I forbindelse med sine beretninger anmodes Revisionsretten imidlertid ofte om at komme med bemærkninger til de normative bestemmelser med økonomiske følgevirkninger, som vedtages af Rådet.
The powers of audit of the Court, detailed in Articles 85 to 87 of the Financial Regulation, are very extensive.
For at gøre det muligt for udvalget at udøve denne politiske kontrol med gennemførelsen af budgettet skal Kommissionen hvert kvartal forelægge Parlamentet (og Rådet) en beretning om gennemførelsen af budgettet (jf. finansforordningens artikel 34).
an important innovation into the second paragraph of Article 188c(l): for the presentation of the accounts: these documents are the revenue and expenditure account, the balance sheet showing the Community's financial assets and liabilities and an analysis of financial management.
I henhold til artikel 188 C, stk. 3, i EF-traktaten er Revisionsretten for De Europæiske Fællesskaber nødt til at opretholde tætte forbindelser til de institutioner i medlemsstaterne, der foretager ekstern revision af de offentlige finanser.
'The Court of Auditors shall 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.'
Således drøfter Parlamentet hvert år under en plenarforsamling: forsamling:
Parliament thus holds debates during the year on:
Denne erklæring, som fører til en egentlig revisionspåtegning, er meget forskellig fra Revisionsrettens traditionelle opgaver, der er begrænset til afgivelse af udtalelser. lelser.
This statement of assurance, which will constitute a real certification of the accounts, is very different in nature from the traditional tasks of the Court, which were confined to drawing up opinions.
— Kommissionens gennemførelse af budgettet (i in deværende regnskabsår)
(i) the Commission's implementation of the budget (for the current year);
— og dechargen (for regnskabsåret n-2).
(») discharge (for year η — 2).
Selv om Rådet og Europa-Parlamentet udøver budget myndigheden i fællesskab, er det først og fremmest Parlamentet, der fører politisk kontrol med gennem førelsen af budgettet.
Although budgetary powers are shared between the Council and the European Parliament, the latter as­sumes the essential responsibility for political control of the implementation of the budget.
Dechargen er den afgørelse, hvormed decharge-myndigheden meddeler den udøvende myndighed »ansvarsfritagelse« for forvaltningen af budgettet, og dermed af sluttes budgettet endeligt.
The discharge is the decision by which the competent authority releases the executive from any further liab­ility in respect of its budget management and marks the end of the budget's existence.
Europa-Parlamentets budgetkontrol udøves hovedsageligt i forbindelse med decharge-proceduren, som sætter punktum for et regnskabsårs budget.
Parliament's control over the budget is exercised mainly through the discharge procedure, which is the final act in the existence of the budget.
Parlamentet fører dog også løbende kontrol med, at budgettet gennem føres korrekt.
But Parliament also keeps up a constant monitoring of operations to ensure that the budget is correctly implemented.
Dechargen er væsentlig i to henseender. På den ene side er den udtryk for budgetmyndighedens politiske vurdering af Kommissionens optræden — Kommissionen, som er ansvarlig for budgettets gennemførelse; på den anden side gør den det teknisk muligt at afslutte regn skaberne endeligt.
Within Parliament, the control is carried out by the Committee on Budgetary Control, whose terms of refer­ence, as specified in Parliament's Rules of Procedure, are as follows:
— verificere lovligheden og den formelle rigtighed af udgifter samt tidsplanen for budgettets gennemførelse se
(i) to check that expenditure is incurred in a lawful and regular manner and that schedules are re­spected;
Denne afgørelse er udtryk for et reelt tilsyn med Kom missionens gennemførelse af budgettet, eftersom den af Parlamentet meddelte decharge er baseret på en gen nemgang af regnskaberne, den finansielle oversigt, Re visionsrettens årsberetning og relevante særberetninger samt Rådets henstilling om decharge (artikel 206).
With this decision Parliament passes judgment on the Commission's implementation of the budget, for the discharge is based on the examination of the accounts and financial statement, the annual report and any rele­vant special reports by the Court of Auditors and the Council's recommendation concerning the discharge (Article 206 of the EC Treaty).
— koordinere de øvrige parlamentudvalgs aktiviteter med hensyn til budgetkontrol
(iii) to coordinate the work of the other parliamentary committees relating to budgetary control matters;
I EF-traktatens artikel 206 og i finansforordningen er der fastsat følgende etaper:
Article 206 of the EC Treaty and the Financial Regula­tion specify the following stages:
— stille forslag med henblik på at effektivisere anven delsen af midlerne
(iv) to make proposals for enhancing the effectiveness of expenditure;
— Inden den 1. maj i det efterfølgende regnskabsår (n+1) udarbejder Kommissionen et forvaltnings-
In accordance with Article 82 of the Financial Regula­tion, the Commission sends to the European Parlia­ment, the Council and the Court of Auditors, by 1 May of year n + 1 at the latest, all the documents required
— samarbejde med Revisionsretten
(ii) Not later than 15 July, the Court of Auditors in­forms the Commission and the other institutions concerned of the comments which it wishes to in­clude in the annual report (Article 88(1)).
Senest den 31. oktober sender alle institutioner deres svar til Revisionsretten (artikel 88, stk. 1).
(iii) Not later than 31 October, all the institutions send their replies to the Court of Auditors (Article 88(1)).
Dechargens anvendelsesområde
Scope of the discharge
Senest den 30. november sender Revisionsretten de myndigheder, der skal give decharge, samt de øvrige institutioner sin årlige beretning ledsaget af svarene og sørger for offentliggørelse heraf i De Europæiske Fællesskabers Tidende (artikel 88, stk. 4).
(iv) Not later than 30 November, the Court of Auditors sends the discharge authorities and the other institutions its annual report accompanied by the replies and has them published in the Official Journal of the European Communities (Article 88(4)).
Parlamentet giver ikke blot decharge for gennemførelsen af det almindelige budget og budgettet for satellitorganisationerne af første generation, men også for EKSF-budgettet (i kraft af en bred fortolkning af Paristraktatens artikel 78f, stk. 5) og for de forskellige europæiske udviklingsfonde (interne finansieringsaftaler bilagt Lomé-konventionen).
Parliament gives discharge not only in respect of the implementation of the general budget and the budget of the first-generation satellite bodies, but also for the ECSC budget (on a broad interpretation of Article 78f(5) of the ECSC Treaty) and for operations under the various European Development Funds (internal financ ing agreements annexed to the Lomé Conventions).
Institutionerne og decharge-proceduren
The institutions and the discharge procedure
Inden den 30. april i det følgende år (n + 2) gennem går Rådet og Parlamentet regnskaberne og regnskabsoversigterne samt Revisionsrettens årsberetning ledsaget af institutionernes svar og Revisionsrettens relevante særberetninger (artikel 206 i EF-traktaten og artikel 89, stk. 1, i finansforordningen): gen):
(v) By 30 April of the following year (n + 2), the Council and Parliament examine the accounts and financial statement and the annual report of the Court of Auditors together with the institutions' replies and any relevant special reports by the Court of Auditors (Article 206 of the EC Treaty and Article 89(1) of the Financial Regulation):
• Rådet vedtager med kvalificeret flertal en »henstilling om at give Kommissionen decharge for budgettets gennemførelse«, og denne henstilling sendes til Parlamentet.
Only the Commission is subject to the discharge procedure, even though the other institutions enjoy complete independence for the execution of their respective sections.
Kun Kommissionen er underlagt decharge-proceduren, selv om de øvrige institutioner uafhængigt varetager gennemførelsen af deres respektive sektioner.
The only obligation for these institutions is to act on the comments contained in the discharge decision.
For sidstnævnte gælder det, at forpligtelsen til at tage antegnelserne i decharge-afgørelsen til følge blot er blevet en tradition; denne situation er i overensstemmelse med bestemmelserne i EF-traktatens artikel 205, i henhold til hvilken Kommissionen er ansvarlig for gennemførelsen af HELE budgettet.
This situation is consistent with Article. 205 of the EC Treaty, which makes the Commission responsible for the execution of the entire budget.
• Parlamentets Budgetkontroludvalg udarbejder udkast til decharge- afgørelse og den beslutning, der skal ledsage denne afgørelse, samt en beretning om de problemer, der er nævnt i beslutningen. gen.
• the Council, acting by a qualified majority, makes a recommendation concerning the dis charge to be given to the Commission in respect of the implementation of the budget. It sends this recommendation to Parliament;
• Repræsentanter for Kommissionen og Revisionsretten deltager i dette arbejde.
• Parliament's Committee on Budgetary Control produces a draft discharge decision accompanied by a motion for a resolution and a report on the problems raised in the resolution;
I mangel af præcise regler i traktatens artikel 206 er det underforstået, at Parlamentet vedtager decharge-afgørelsen med absolut flertal af de afgivne stemmer (jf. de generelle regler i traktatens artikel 141).
As Article 206 of the Treaty makes no express provision for the majority required, Parliament gives the dis charge by an absolute majority of votes cast (in accord ance with the general rules in Article 141 of the EC Treaty).
• På dette tidspunkt i proceduren fastsættes det i det nye stykke 2 i artikel 206, som blev indført med Maastricht-traktaten, at »før Europa-Parlamentet meddeler decharge ... kan det anmode Kommissionen om at redegøre for afholdelsen af udgifterne eller for, hvorledes de finansielle kontrolsystemer fungerer.
• at this stage in the procedure, the new paragraph 2 introduced into Article 206 by the Maastricht Treaty specifies that: 'Before giving a discharge ... the European Parliament may ask to hear the Commission give evidence with regard to the execution of expenditure or the operation of financial control systems.
Kommissionen forelægger alle fornødne oplysninger for Europa-Parlamentet på dettes begæring.«
The Commission shall submit any necessary information to the European Parliament at the latter's request';
I finansforordningens artikel 89, stk. 4, hedder det, at institutionerne træffer alle hensigtsmæssige foranstalt ninger for at tage de antegnelser til følge, der er anført i afgørelserne om decharge.
• Parliament decides on the discharge by voting on the draft decision and motion for a resolution prepared by its Committee on Budgetary Control;
Parlamentet tager stilling til dechargen ved at stemme om de forslag til decharge-afgørelse og
At the request of Parliament or the Council, they must report on measures taken in the light of these comments and, in particular, on the instructions given to their departments.
På anmodning af Parlamentet eller Rådet skal institutionerne afgive rapport om de foranstaltninger, der er
In this case, the Commission must make every effort to take measures, as soon as possible, to facilitate removal of the obstacles to that decision;
Denne forpligtelse, som gælder alle institutionerne (jf- artikel 89, stk. 5, andet afsnit, i finansforordningen), er blevet yderligere understreget i de nye bestemmelser i Maastricht-traktatens artikel 206, stk. 3, hvori det hedder:
Neither Article 206 of the Treaty nor the Financial Regulation makes explicit provision for refusing dis charge.
— fordi Kommissionen anmodes om enten at ændre nogle af de dokumenter, der tjener som grundlag for at kunne give decharge (dette var tilfældet under decharge-proceduren i 1980 og 1985), eller at fremsætte yderligere bemærkninger (decharge-proceduren for 1990).
At the request of Parliament or the Council, the Commission reports on the measures taken in the light of these observations and comments and, in particular, on the instructions given to the departments which are responsible for the implementation of the budget.
Hvis det rent faktisk besluttes at udsætte dechargen, fastsættes det i finansforordningens artikel 89, at hindringerne skal fjernes så hurtigt som muligt.
Although for years the follow-up to discharge decisions did not arouse much interest, it has become of particular importance because of the attention which the directly elected Parliament has paid to budget matters.
»Kommissionen træffer alle egnede foranstaltninger til at efterkomme bemærkningerne i afgørelserne om de charge og andre bemærkninger fra Europa-Parlamentet i forbindelse med afholdelsen af udgifterne samt de kommentarer, der ledsager de henstillinger om decharge, som Rådet vedtager.
Parliament can take such a decision on the strength of its general powers to control the activities of the Commission: hence the need, as laid down in its Rules of Procedure, to secure an absolute majority of all its members to refuse discharge and not just an absolute majority of votes cast, which is sufficient for granting the Commission discharge.
Nægtelse af decharge
(c) Postponement and refusal of discharge
Det hører bestemt til undtagelserne, at Parlamentet nægter at meddele Kommissionen decharge som følge af dyb uenighed.
It is normal that discharge should be given as the final act in the existence of a budget, which is assumed to have been correctly implemented.
Kommissionen aflægger efter anmodning fra Europa-Parlamentet eller Rådet beretning om, hvilke foranstalt ninger den har truffet på baggrund af disse bemærkninger og kommentarer, navnlig om instrukserne til de tjenestegrene, der varetager budgettets gennemførelse. Sådanne beretninger tilsendes ligeledes Revisionsretten.« ten.«
When new Article 206b of the EEC Treaty (which has since become Article 206 as a result of the revision resulting from the Maastricht Treaty) came into force in 1977, it was argued that such a refusal amounted to a motion of no confidence in the Commission and, like a censure motion, would mean that the Commission had to resign.
Muligheden for nægtelse af decharge er ikke beskrevet i hverken traktatens artikel 206 eller i finansforordningen. gen.
However, when preparing the discharge debate, Parliament (or the Council when drawing up its recommendation on the discharge) may find that certain points have not been made sufficiently clear.
Den videre behandling af decharge-afgørelserne, som der ikke tidligere blev udvist større interesse for, har fået en særlig betydning som følge af den vægt, som Parlamentet har tillagt spørgsmål vedrørende gennem førelse af budgettet, siden der blev indført almindelige direkte valg til Parlamentet.
Experience showed that this political reasoning had no legal value: after the discharge for 1982 was refused on 14 November 1984, the Commission presided over at the time by Gaston Thorn (which was only a few weeks away from the end of its term) did not resign, thus Parliament accepted that such closure was unavoidable and, on 15 March 1985, accordingly gave the discharge for 1982 as regards the essentially accounting aspects.
c) Udsættelse og nægtelse af decharge
Parliament may postpone the discharge:
Den følger af Parlamentets almindelige beføjelse til at føre tilsyn med Kommissionens aktiviteter.
It should be noted that a special procedure and major ities are required for a motion of censure.
Derfor er det i henhold til Parlamentets forretningsorden nødvendigt at samle et absolut flertal af medlemmerne for at nægte at give decharge og ikke et simpelt flertal af de afgivne stemmer, som er tilstrækkeligt for at meddele Kommissionen decharge.
in order to impose on the Commission certain specific political conditions which must be fulfilled for discharge to be given; during
Udsættelse af decharge
(ii) in order to have more time to examine all the documents (as was the case, on the eve of the June 1979 elections, with the discharge for 1977);
Da den nye artikel 206b (som er blevet ændret til artikel 206 i Maastricht-traktaten) trådte i kraft i 1977, blev der givet udtryk for, at en sådan nægtelse af decharge ville være en tilkendegivelse af alvorlig mistillid til Kommissionen og have samme betydning som et mistillidsvotum og foranledige Kommissionen til at gå af.
(iii) when the Commission has been asked to amend some of the documents on which the discharge is to be based (as was the case for the 1980 and 1985 discharges) or to provide further information (1990 discharge). The procedure for dialogue between the Commission and Parliament, introduced by new Article 206 of the Treaty, is designed to avoid recourse to postponement of the discharge where Parliament's reluctance to vote the discharge may be overcome by supplementary information.
Hvis Parlamentet (eller Rådet i forbindelse med det arbejde, der ligger til grund for dets henstilling) under forberedelserne til debatten om decharge konstaterer, at visse aspekter med hensyn til gennemførelsen ikke er tilstrækkeligt klare, kan decharge-afgørelsen udsættes.
Historically and institutionally, it is Parliament which was first allocated responsibility for ex post control. To carry out this control, through the preparation of the decision giving discharge, Parliament set up a special ized committee (which to start with was only a subcommittee of the Committee on Budgets).
Kommissionen skal i så fald underrettes om grundene hertil (finansforordningens artikel 89).
In addition, should it be decided to postpone the dis charge, Article 89 of the Financial Regulation calls for the rapid removal of the obstacles.
Parlamentet kan udsætte dechargen:
Refusal of discharge
Erfaringerne har vist, at denne politiske vurdering var uden juridisk grundlag: Efter nægtelsen af decharge for regnskabsåret 1982 den 14. november 1984 trådte Gaston Thorns Kommission (hvis mandat udløb få uger senere) ikke af.
This historical trend was integrated into positive law by the new Article 206(2) inserted by the Maastricht Treaty, which introduces a system for questioning the Commission on the execution of expenditure or the operation of financial control systems (on the other hand, no such possibility exists with regard to revenue), in the context of the preparation of the discharge, but also 'any other purpose in connection with the exercise of powers [by the Commission] over the implementation of the budget'.
Parlamentet meddelte den 15. marts 1985 decharge for regnskabsåret 1982 med hensyn til de primært regnskabsmæssige aspekter og markerede således ved denne lejlighed, at regnskabsafslutningen er uundgåelig.
The effect of this provision is to require the Commission to submit any necessary information to
Der gælder desuden særlige regler for et mistillidsvotum med hensyn til procedure og afstemning.
A decision by Parliament to refuse the Commission a discharge because of serious objections must be considered exceptional.