natgillin/translations-raw huggingface dataset:
The Members are required to perform their duties in complete independence and in the general interest of the European Union.
Od ｲlanova se zahtijeva da svoju du™nost obavljaju potpuno neovisno i u skladu s opｱim interesom Europske unije.
The Members sit as a college, which is the main decision making body of the organisation.
Planovi zasjedaju kao kolegij koji je glavno tijelo organizacije za donoþenje odluka. Svaki je ｲlan odgovoran za provoｶenje revizijskih zadataka iz godiþnjeg programa rada Suda. U tim im zadacima poma™u struｲni revizori.
The European Court of Auditors is headed by a President who is elected by the Membersfrom amongst their number.The President's term of office is three years and which is renewable.
Europskim revizorskim sudom upravlja predsjednik kojeg biraju ｲlanovi izmeｶu sebe. Predsjedniｲki mandat traje tri godine i obnovljiv je.
The President's role is that of primus inter pares - first amongst equals.
Predsjednikova uloga je uloga primus inter pares › prvoga meｶu jednakima.
He or she chairs the Court meetings, ensures that Court decisions are implemented and that the institution and its activities are soundly managed.
On (ili ona) predsjeda na sastancima Suda, osigurava provedbu odluka Suda te kvalitetno upravljanje institucijom i njenim aktivnostima.
The President represents the Court in all its external relations, in particular with the discharge authority, the other EUinstitutions and the supreme audit institutions of the Member and beneficiary States.
Predsjednik predstavlja Sud u svim vanjskim odnosima, poglavito s organom koji daje razrjeþnicu, s drugim institucijama EU te s vrhovnim revizijskim institucijama dr™ava ｲlanica i dr™ava korisnica potpore EU.
The President is responsible for the external relations department and the legal service.
Predsjednik je odgovoran za odjel vanjskih odnosa te za pravnu slu™bu.
The Secretary-General is the most senior official in the institution and is appointed by the Court.
Odgovoran je za upravljanje osobljem Suda i upravom, ukljuｲujuｱi profesionalnu izobrazbu i slu™bu za prevoｶenje koja se sastoji od po jednog odjela za svaki slu™beni jezik Unije.
He or she isresponsible for the management of the Court's staff and administration, including professional training, and atranslation service comprising a unit for each official language.
Osoblje Europskog revizorskog suda broji oko 760 slu™benika, ukljuｲujuｱi revizore, prevoditelje i struｲno-tehni-ｲku pomoｱ.
The Secretary-General is also responsible for the Court's secretariat.
Sudski revizori imaju þirok spektar struｲnog znanja i iskustva kako na javnom tako i na privatnom
The European Court of Auditors has a staff of around 760 comprising auditors, translators and administrative support.The Court's audit staff have a broad range of professional backgrounds and experiencefrom both the public andprivate sectors, including accountancy practice, internal and external audit, law and economics.
polju, ukljuｲujuｱi iskustva s podruｲja raｲunovodstva, unutarnje i vanjske revizije, prava i ekonomije.
The Court employsnationals from all Member States in order to ensure a sufficient spread of linguistic and professional skills within itsworkforce.
Sud zapo-þljava dr™avljane svih zemalja ｲlanica kako bi osigurao zadovoljavajuｱu raznolikost jeziｲne i struｲne osposoblje-nosti svojih slu™benika.
The recruitment policy of the Court follows the general principles and employment conditions of the EU institutions andits workforce comprises both permanent civil servants and staff on temporary contracts.
Politika zapoþljavanja Suda slijedi opｱa naｲela i uvjete zapoþljavanja u institucijama EU, a slu™benici imaju ugo-vore o radu na neodreｶeno ili odreｶeno vrijeme.
Open competitions foremployment posts at the Court are organised by the European Personnel Selection Office (EPSO).
Javne natjeｲaje za radna mjesta na Sudu organizira Europski ured za odabir osoblja (EPSO).
The Court provides traineeships to a limited number of university graduates for periods of three to five months.
Sud osigurava praktiｲnu izobrazbu ograniｲenom broju diplomanata u trajanju od tri do pet mjeseci.
Internal organisation
Unutarnje ustrojstvo
The Court of Auditors operates as a collegiate body,with its Members adopting audit reports and opinions by majorityvote.
Revizorski sud djeluje kao kolegijsko tijelo. Njegovi ｲlanovi usvajaju izvjeþｱa i miþljenja o reviziji veｱinskim glasovanjem.
Court meetings are not public.
Zasjedanja Suda nisu javna.
The Court draws up its own rules of proceduregoverning its internal operation which are submitted to the Council of the EU for approval.
Sud izraｶuje vlastiti poslovnik koji ureｶuje njegovo unutarnje djelovanje i za koji se potom tra™i odobrenje Vijeｱa EU.
The Court is organised in audit groupscomprising a number of specialised divisions which cover the different areas ofthe budget.
Rad Suda organiziran je u revizijskim skupinama ukljuｲujuｱi specijalizirane odjele koji pokrivaju razliｲita podru-ｲja proraｲuna. Revizijska skupina CEAD (koordinacija, procjena, jamstvo i razvoj) odgovorna je za koordinaciju izjave o jamstvu, osiguranje kvalitete i razvoj revizijske metodologije Suda.
The Court assigns each Member to a group.
Sud svakog ｲlana dodjeljuje odreｶenoj skupini.
Each group is chaired by a “Dean”, elected by the Members of the groupfrom amongst their number for a renewable two-year term.
Na ｲelu svake skupine je ƒdoajen• kojeg ｲlanovi skupine biraju izmeｶu sebe na obnovljivi dvogodiþnji mandat.
The Dean ensures the smooth running of the group and thedivisions under it, in agreement with the other Members of the group.
U dogovoru s ostalim ｲlanovima skupine doajen brine o nesme-tanom radu skupine i njenih odjela.
Since 2004, documents may be adopted by the Court without discussion, on the basis of a decision by two thirds of the Members of an audit group or of the Administrative Committee.
Od 2004. godine Sud mo™e usvajati dokumente bez rasprave odlukom dvotreｱinske veｱine ｲlanova revizijske skupine ili upravnog odbora.
There is an Internal Auditorappointed by the Court, who reports to an Audit Committee, comprising three Membersof the Court and an external expert.
Sud imenuje unutarnjeg revizora koji podnosi izvjeþｱa revizijskom odboru koji se sastoji od tri ｲlana Suda i vanjskog struｲnjaka.
The Court's budget
Proraｲun Suda
The Court of Auditors is financed from the general budget of the European Union, which the European Parliament adoptsafter having consulted the Council.
Revizorski sud se « n a n c i r a i z o p ｱ e g p r o r a ｲ u n a E u r o p s k e u n i j e k o j e g E u r o p s k i p a r l a m e n t u s v a j a n a k o n s a v j e t o - v a n j a s Vijeｱem.
In 2004 the Court's budget amounted to around 95million euro, representing some 0.1 % of the total expenditure ofthe European Union and 1.6 % of the total administrative expenditure of the EU institutions and bodies.
2006. godine proraｲun Suda iznosio je oko 113 milijuna eura þto je 0,1 % ukupnih rashoda Europske unije i 1,8 % ukupnih rashoda za poslovanje institucija i tijela EU.
At its own initiative, the Court's financial statements are audited by an external audit firm.
Financijska izvjeþｱa Suda, na njegovu vlastitu inicijativu, revidira vanjsko revizijsko druþtvo.
The audit results arecommunicated to the European Parliament and the Council.
Rezultati revizije podnose se Europskom parlamentu i Vijeｱu.
The financial statements and accompanying audit reportare published in the Official Journal and on the Court’s website.
Financijska izvjeþｱa i popratno revizijsko izvjeþｱe objavljuju se u Slu™benom listu i na Web stranici Suda.
As for the other EU institutions, the execution of the Court's budget is subject to a decision by the European Parliamentto grant discharge to the institution for its budgetary management each year.
Kao þto vrijedi i za druge institucije EU, provedba proraｲuna Suda ovisi o odluci Europskog parlamenta koji instituciji svake godine daje razrjeþnicu za izvrþavanje proraｲuna.
The Treaty requires the Court to audit implementation of the general budget of the European Union and the European Development Fundsas well as the financial statements of EU bodies and agencies.
Ugovor zahtijeva od Suda reviziju provedbe opｱeg proraｲuna Europske unije, poslovanja Europskih fondova za razvoj kao i « n a n c i j s k i h i z v j e þ ｱ a t i j e l a i a g e n c i j a E U .
Total: 99 724 million euro
Ukupno: 111 421 milijuna eura (2006)
Agricultural levies
Poljoprivredni nameti
General Budget 2004 - Expenditure
Opｱi proraｲun - Rashodi
Structural operations
Strukturne mjere
Internal policies
Unutarnje politike
External operations
Vanjske mjere
The subjectsof audits vary considerably from financial statements to detailed examinations of specific budgetary areasor management topics.
Predmeti revizije znatno se razlikuju, od «nancijskihizvjeþｱadodetaljnihpregledaspeci«ｲnihproraｲunskihpodruｲja ili predmeta poslovanja. Revizijski zadaci dijele se na: redovne revizijske zadatke koje je Sud, u skladu s Ugovorom, du™an provoditi svake godine.
The European Court of Auditors organises and carries out its audit work independentlyof the other EU institutionsand national governments.
Europski revizorski sud organizira i provodi svoju revizijsku aktivnost neovisno od drugih institucija EU i dr™avnih vlada.
It has power of decision over its selected audits, including the topics, the audit approach tobe followed, and how and when to present its observations and publicise its findings.
Slobodno izabire podruｲja svojih revizija, ukljuｲujuｱi predmete, svoj revizijski pristup i odluｲuje o tome kako i kada ｱe predstaviti svoja opa™anja i objaviti rezultate svog rada.
In line with other public audit institutions, the Court does not audit every budgetary area in depth every year, but aselection of budgetary or management topics.
Poput drugih javnih revizijskih institucija, Sud ne provodi detaljnu reviziju svakog proraｲunskog podruｲja svake godine, veｱ odabire pojedine teme vezane uz proraｲun ili poslovanje.
As a basis for identifying audit tasks, the Court regularly undertakes a riskanalysisof the entire audit field, taking into account issues such as known problems or weaknesses, financial significanceand the findings of previous audits. The potential tasks are ranked by priority on the basis of both the results of the risk analysisand the need to ensure a balanced coverage of budgetary areas.
Interesna podruｲja revizije odabire na naｲin da redovito provodi analizu rizika cjelokupnog revizijskog podruｲja uzimajuｱi u obzir poznate probleme ili slabe toｲke, «nancijskuva™nostinalazeprethodnihrevizija.Potencijalnizadacirazvrstanisupoprioritetunatemelju rezultata analize rizika i potrebe za ravnomjernim pokrivanjem proraｲunskih podruｲja.
Other factors considered when making the final selectionof audit tasks include the specific concerns of the European Parliament, the Council and the public at large.
Pri konaｲnom odabiru revizijskih zadataka uzimaju se u obzir i ostali ｲimbenici poput miþljenja Europskog parlamenta, Vijeｱa i þire javnosti.
The Court carries out its audits in accordance with its own audit policies and standards, which adapt generallyaccepted international standards to the European Union context.
Sud provodi reviziju u skladu s vlastitom revizijskom politikom i standardima na naｲin da opｱe prihvaｱene meｶunarodne standarde prilagoｶava kontekstu Europske unije.
In particular, they are based on INTOSAIAuditing Standards and International Standards on Auditing issued by the International Federation of Accountants.
Oni se posebno temelje na Revizijskim standar-dima INTOSAI i Meｶunarodnim revizijskim standardima koje je izdalo Meｶunarodno udru™enje raｲunovodstve-nih struｲnjaka.
The Treaty gives the Court a right of accessto any information it requires to undertake its tasks.
Ugovor Sudu daje pravo pristupa svim podacima koji su mu potrebni za provoｶenje svojih zadataka.
The Court's audits canbe performed on-the-spot in the European Union institutions, at the premises of the bodies or legal persons that managefunds on behalf of the Union and in the Member and beneficiary States, including all levels of administration throughto the final recipient of the EU funds.
Revizije Suda mogu se provoditi na licu mjesta u institucijama Europske unije, u prostorima tijela ili pravnih osoba koje u ime Unije upravljaju sredstvima te u dr™avama ｲlanicama i dr™avama korisnicama potpore EU na svim razina-ma uprave do konaｲnog primatelja sredstava EU.
Adding value to financial management
Dodavanje vrijednosti «nancijskomposlovanju
The Court pays particular attention to adding valueto financial managementthrough its audit work notby just highlighting weaknesses, but by identifying how European Union funds can be better managed.
Sud obraｱa posebnu pa™nju na dodavanje vrijednosti «nancijskomposlovanjukroz svoju revizijsku aktivnost ne samo istiｲuｱi slabe toｲke, veｱ i pronala™enjem rjeþenja za bolje upravljanje sredstvima Europske unije.
Thisincludes making suggestions on how to cost-effectively: improve compliance with legislation; reduce the risk of errors and irregularities; improve the organisation of European Union activities and its internal control systems;make the European Union’s actions more transparent by improving accounting methods and procedures; andachieve EU policy objectives more effectively and efficiently.
To ukljuｲuje prijedloge o naｲinu na koji uｲinkovito uz manje troþkove: poboljþati usklaｶenost sa zakonodavstvom; smanjiti rizik od greþaka i nepravilnosti; unaprijediti organizaciju aktivnosti Europske unije i njenih sustava unutarnje kontrole; uｲiniti djelovanje Europske unije þto transparentnijim unapreｶivanjem raｲunovodstvenih metoda i postu-paka; djelotvornije i uｲinkovitije postiｱi ciljeve politike EU.
The European Court of Auditors reports on any irregularities and suspectedfraud.
Europski revizorski sud izvjeþｱuje o svakoj nepravilnosti i sumnji u prijevaru.
The primary responsibility for the prevention, detection and investigation of errors and irregularities rests withthose responsible for the management and execution of EU programmes ie, the European Commission and the Member States.
Glavnu odgovornost za spreｲavanje, otkrivanje i ispitivanje greþki i nepravilnosti imaju organi za upravljanje i provoｶenje programa EU, odnosno Europska komisija i dr™ave ｲlanice.
The Court assesses how well the Commission and the Member States fulfil their responsibilitiesin this field and identifies how improvements could be made.
Sud u tom smislu provjerava uspjeþnost ispunjenja obveza Komisije i dr™ava ｲlanica i ukazuje na bolja rjeþenja pojedinih pitanja.
When a case of suspected fraud, corruption or any other illegal activity becomes known to the Court, eitherthrough its audit work or when the case is reported by a member of the public, the matter is immediately communicated to the European Anti-Fraud Office (OLAF).
Kada Sud u postupku revizije ili na temelju prijave dr™avljana otkrije sluｲaj sumnje u prijevaru, korupcije ili bilo koje druge nezakonite aktivnosti, sluｲaj se odmah prijavljuje Europskom uredu za borbu protiv prijevara (OLAF).
OLAF is responsible for undertaking detailed investigations and instigating prosecutions in Member and beneficiary States, and following up the resultingrecovery of EU funds.
OLAF je odgovoran za pokretanje detaljnih istraga i odreｶivanje progona u dr™avama ｲlanicama i dr™avama korisnicama potpore EU, te za praｱenje povratka sredstava EU koja iz tog proizlaze.
The Treaty also requires that the Court of Auditors be requested to give a formal opinionon each proposal tointroduce or amend legislation with a financial impact, including the fight against fraud.
Ugovor takoｶer zahtijeva da se Revizorski sud slu™beno oｲituje o svakom prijedlogu uvoｶenja ili izmjene zako-nodavnih akata s « n a n c i j s k i m p o s l j e d i c a m a , u k l j u ｲ u j u ｱ i i b o r b u p r o t i v p r i j e v a r a .
Other European Unioninstitutions may also request the Court to give its formal opinion on specific matters.
D r u g e i n s t i t u c i j e E u r o p s k e u n i j e t a k o ｶ e r mogu zatra™iti slu™beno oｲitovanje Suda o posebnim pitanjima.
In line with other public audit institutions, the European Court of Auditors undertakes two different types of audit,namely financial auditand sound financial management audit.
Poput drugih javnih revizijskih institucija, Europski revizorski sud provodi dvije razliｲite vrste revizije i to «nan-cijsku reviziju i reviziju razboritosti «nancijskogposlovanja.
Reliability of the accounts:Are the financial statements complete and accurate?
Pouzdanost poslovnih knjiga: Da li su «nancijskaizvjeþｱapotpunaitoｲna?
According to the Treaties and the Financial Regulation, it is the duty of the Court of Auditors to audit the financial statements on the revenue and expenditure relative to the general budget of the European Union, the European Development Funds and all bodies and agencies set up by the Union.
Prema ugovorima i Financijskoj uredbi du™nost Revizorskog suda je revidirati «nancijskaizvjeþｱaprihodairashoda povezanih s opｱim proraｲunom Europske unije, Europskih fondova za razvoj te svih tijela i agencija koje je osnovala Unija.
In general, these comprise a balance sheet, aneconomic outturn account, a cash-flow table, a statement of changes in capital and explanatory notes.
U naｲelu ta izvjeþｱa obuhvaｱaju bilancu stanja, iskaz poslovnog rezultata, iskaz novｲanog tijeka, iskaz o kretanju kapitala i napomene s objaþnjenjima.
The objectiveis to establish whether the financial statements show a true and fair viewof the results for the yearand the financial situation at the year end: that transactions, assets and liabilities have been fully and correctly enteredinto the accounting records; that they exist; that they belong to the audited body; and that they are correctlypresented in the financial statements. An assessment is made of the appropriateness of the accounting principlesused and of significant estimates made by management.
Cilj je ustvrditi daju li «nancijskaizvjeþｱaistinit i poþten uvid u rezultate tekuｱe godine i «nancijskostanjenakraju godine, odnosno: da su transakcije, sredstva i obveze u potpunosti i ispravno uknji™eni; da zaista postoje; da pripadaju revidiranom tijelu; te da su ispravno prikazani u «nancijskimizvjeþｱima.Procjenjujeseprikladnostkoriþtenih raｲunovodstvenih naｲela i va™nijih procjena uprave.
The Treaties and the Financial Regulation require the Court to audit the legality and regularity of the transactions bywhich the EU finances and implements its budget.
Ugovori i Financijska uredba zahtijevaju da Sud revidira zakonitost i pravilnost transakcija kojima EU «nanciraiprovodi proraｲun.
The objectiveis to ensure that transactions have been executed in accordance with the relevantrules andregulations, that they exist in reality, have been correctly calculated and that the beneficiaries of EU aid havefulfilled their obligations.
Cilj je osigurati da su transakcije izvrþene u skladu s odgovarajuｱim pravilima i propisima, da zaista postoje, da su toｲno proraｲunate te da su dr™ave korisnice potpore EU ispunile svoje obveze.
The audit covers all aspects from receipt or payment by the Commission throughdifferent levels of administration down to individual elements of EU revenue or receipt by the final beneficiary.
Revizija pokriva sve faze od primitka ili plaｱanja Komisije, preko razliｲitih razina uprave do pojedinaｲnih stavki prihoda EU ili isplata konaｲnim korisnicima potpore.
Since 1994 the Court has been required by the Treaty to provide a Statement of Assurance(DAS - déclaration d'assurance), comprising an opinion on the reliabilityof the European Union’s financial statements and an opinion on thelegality and regularityof the transactions underlying them.
Od 1994. godine Ugovor od Suda zahtijeva podnoþenje izjave o jamstvu (DAS - dïclaration d'assurance), uklju-ｲujuｱi i njegovo oｲitovanje o pouzdanosti « n a n c i j s k i h i z v j e þ ｱ a E u r o p s k e U n i j e t e o ｲ i t o v a n j e o z a k o n i t o s t i i pravilnosti transakcija povezanih s tim izvjeþｱima.
The DAS is based on the results of detailed financialaudits.
DAS se temelji na rezultatima detaljnih «nancijskihrevizi-ja.
The Court's overall DAS opinion is based on specific appraisals for each major area of European Union activity whichprovide detailed information on sources of error, weaknesses and how management could be improved.
Ukupno miþljenje izra™eno u izjavi DAS Suda zasniva se na speci«ｲnimocjenamasvakogva™nijegpodruｲjaaktivnosti Europske Unije koje pru™aju detaljne informacije o izvorima greþki i slabih toｲaka te o naｲinu na koji bi se poslovanje moglo unaprijediti.
Assessment of the functioning of the internal control systems (particularly the supervisory systems) both at the Commission and in Member and beneficiary States;Audit evidencebased on the testing of a sample of transactions from each budgetary field;Evidence arising from the audits of EU finances carried out by other auditors; and Examination of the annual activity reports and declarationsissued by the Directors-General of the European Commission.
S pe c i « ｲ n e o c j e n e t e m e l j e s e n a s l j e d e ｱ e m : ocjenama funkcioniranja sustava unutarnje kontrole (poglavito sustava nadzora) Komisije i dr™ava ｲlanica te dr™ava korisnica potpore EU; revizijskim dokazima zasnovanima na ispitivanju uzorka transakcija za svako proraｲunsko podruｲje; dokazima koji proizlaze iz revizije « n a n c i j a E U k o j u s u ob a v i l i d r u g i revizori; pregledima godiþnjih izvjeþｱa o radu i izjava koje objavljuju generalni direktori Europske komisije.
The DAS specific appraisals include monitoring elementsin order to provide an objective assessment of the quality offinancial management and to allow the monitoring of progress over time.
S pe c i « ｲ n e o c j e n e D A S u k l j u ｲ u j u e l e m e n t e nadzora da bi se osigurala objektivna procjena kvalitete «nancijskogposlovanja i omoguｱio nadzor napretka u buduｱnosti.
The DAS statement, with accompanying information, is published in the Court's Annual Report, which the Courtdelivers to the European Parliament and Council.
Izjava DAS s popratnim informacijama objavljuje se u godiþnjem izvjeþｱu kojeg Sud dostavlja Europskom parlamentu i Vijeｱu. Izjava se objavljuje zajedno s « n a n c i j s k i m i z v j e þ ｱ i m a E u r o p s k e u n i j e u S l u ™ b e n o m l i s t u E U .
In addition to its opinion on the implementation of the general budget, the Court also provides an annual Statement of Assurance on the reliability of the accounts of the European Development Fundsand the legality and regularity of thetransactions underlying them.
Sud, pored miþljenja o provedbi opｱeg proraｲuna, takoｶer podnosi godiþnju izjavu o jamstvu o pouzdanosti voｶenja raｲuna Europskih fondova za razvoj i zakonitosti i pravilnosti s njima povezanih transakcija.
Similar opinions are provided on the financial statements of the European Union's agencies and bodies.
Sliｲna miþljenja daje o « n a n c i j s k i m i z j a v a m a a g e n c i j a i t i j e l a E u r o p s k e u n i j e .
Value for money:Have the funds been managed in an economic, efficient and effective manner, providingvalue for money for the citizens of the Union?
Vrijednost za novac: Da li se sredstvima upravljalo gospodarski, djelotvorno i uｲinkovito, pru™ajuｱi graｶanima Unije vrijednost za ulo™eni novac?
The objectiveis to evaluate how well the Commission and the Member States have applied the principles of soundfinancial management - economy, efficiency and effectiveness - to their management of European Union funds.Such audits are also known as performance audits and value for money audits.
Cilj je procijeniti uspjeþnost provoｶenja naｲela dobrog «nancijskogposlovanja › gospodarstvenosti, djelo-tvornosti i uｲinkovitosti - Komisije i dr™ava ｲlanica u raspolaganju sredstvima Europske unije. Takve revizije su poznate kao revizije razboritosti «nancijskogposlovanjairevizijeoptimalneuporabesredstava.
According to the Financial Regulation, EU funds should be managed based on the principles of: economy
Prema Financijskoj uredbi sredstvima EU trebalo bi se upravljati poþtivanjem sljedeｱih naｲela: g o s p o d a r s tv e n o s t i