natgillin/translations-raw huggingface dataset:
172. atzīmē, ka cita starpā, sarežģītas procedūras un juridiskā nenoteiktība rada ievērojamu līdzekļu pārāk mazu izmantošanu, un izsaka neapmierinātību, ka, piecus gadus ilgās īstenošanas laikā saskaņā ar datiem 2004. gada 15. decembrī (gala) saņēmēji bija ieguvuši tikai pusi no naudas; taču ir gandarīts, ka kavēšanās dēļ SAPARD līdzekļi netiks zaudēti; tomēr norāda Komisijai, ka nekādā gadījumā maksājumu vēlamā paātrināšana nedrīkst novērst programmas regulēšanu un pārraudzību;
Notes that, among other things, complex procedures and legal uncertainties lead to significant under-utilisation of funds, and is disappointed that after five years of implementation only half of the money was obtained by the (final) beneficiaries according to data as at 15 December 2004; is pleased, however, that no SAPARD money will be lost because of delays; nevertheless, points out to the Commission that under no circumstances should the desirable acceleration of payments eliminate regulation and supervision of the programme;
175. uzslavē Komisiju par centieniem, kas veikti ar īpašo finansiālo palīdzību Maltai un Kiprai saistībā ar pirmspievienošanās stratēģiju, palīdzot šīm abām valstīm sagatavoties dalībai; tomēr izsaka nožēlu, ka gan Malta, gan Kipra nevarēja izmantot galvenos pirmspievienošanās finanšu instrumenti – PHARE , SAPARD un ISPA , un tādēļ tām bija daudz ierobežotākas iespējas sagatavoties Kopienas fondu pārvaldei.
Commends the Commission for the efforts made through the specific financial assistance in the pre-accession strategy for Malta and Cyprus in helping these two countries prepare for membership; regrets, however, that both Malta and Cyprus were excluded from the main pre-accession financial instruments, PHARE, SAPARD and ISPA, and therefore had more limited opportunities to prepare for managing Community Funds.
COURT OF AUDITORS
COURT OF AUDITORS
OPINION No 2/2004
OPINION No 2/2004
of the Court of Auditors of the European Communities on the ‘single audit’ model (and a proposal for a Community internal control framework)
of the Court of Auditors of the European Communities on the ‘single audit’ model (and a proposal for a Community internal control framework)
THE COURT OF AUDITORS OF THE EUROPEAN COMMUNITIES,
THE COURT OF AUDITORS OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community, and in particular Article 248(4), second subparagraph, thereof,
Having regard to the Treaty establishing the European Community, and in particular Article 248(4), second subparagraph, thereof,
Having regard to the request of the European Parliament in paragraph 48 of its decision of 10 April 2002 concerning discharge in respect of the implementation of the general budget of the European Union for the 2000 financial year (Commission), for the Court to provide an opinion on the feasibility of introducing a single audit model applicable to the European Union budget in which each level of control builds on the preceding one, with a view to reducing the burden on the auditee and enhancing the quality of audit activities, but without undermining the independence of the audit bodies concerned,
Having regard to the request of the European Parliament in paragraph 48 of its decision of 10 April 2002 concerning discharge in respect of the implementation of the general budget of the European Union for the 2000 financial year (Commission), for the Court to provide an opinion on the feasibility of introducing a single audit model applicable to the European Union budget in which each level of control builds on the preceding one, with a view to reducing the burden on the auditee and enhancing the quality of audit activities, but without undermining the independence of the audit bodies concerned,
Whereas the Commission was requested to prepare a report on the same subject by the same decision, but has not yet done so;
Whereas the Commission was requested to prepare a report on the same subject by the same decision, but has not yet done so;
Whereas the Court’s Opinion is intended as a contribution to the Community institutions’ reflections, but does not pre-empt the Court’s right to provide further opinions in accordance with Article 248(4) of the Treaty;
Whereas the Court’s Opinion is intended as a contribution to the Community institutions’ reflections, but does not pre-empt the Court’s right to provide further opinions in accordance with Article 248(4) of the Treaty;
Whereas Article 274 of the Treaty establishing the European Community makes the Commission responsible for the implementation of the budget having regard to the principles of sound financial management, and requires the Member States to cooperate with the Commission to ensure that the appropriations are used in accordance with these principles;
Whereas Article 274 of the Treaty establishing the European Community makes the Commission responsible for the implementation of the budget having regard to the principles of sound financial management, and requires the Member States to cooperate with the Commission to ensure that the appropriations are used in accordance with these principles;
Whereas the Commission’s responsibility to implement the budget is subject to different methods, governed by Article 53 of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities
Whereas the Commission’s responsibility to implement the budget is subject to different methods, governed by Article 53 of Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities
OJ L 248, 16.9.2002. ;
OJ L 248, 16.9.2002. ;
Whereas there is no single recognised definition of ‘single audit’;
Whereas there is no single recognised definition of ‘single audit’;
Whereas there is a need for efficient and effective internal control over the European Union budget;
Whereas there is a need for efficient and effective internal control over the European Union budget;
Whereas there has been significant progress in improving internal control systems, but there still remains scope for further improving their design by establishing clear and consistent objectives, ensuring effective coordination, providing information on costs and benefits and ensuring a consistent application of requirements;
Whereas there has been significant progress in improving internal control systems, but there still remains scope for further improving their design by establishing clear and consistent objectives, ensuring effective coordination, providing information on costs and benefits and ensuring a consistent application of requirements;
Whereas internal control systems covering European Union revenue and expenditure should provide reasonable assurance that revenue and expenditure is raised and spent in accordance with the legal provisions and managed so as to achieve value for money;
Whereas internal control systems covering European Union revenue and expenditure should provide reasonable assurance that revenue and expenditure is raised and spent in accordance with the legal provisions and managed so as to achieve value for money;
Whereas the European Court of Auditors is the external auditor of the European Union and therefore not an element of internal control;
Whereas the European Court of Auditors is the external auditor of the European Union and therefore not an element of internal control;
Whereas international auditing standards, issued namely by the International Federation of Accountants and INTOSAI, provide a framework for the relation between external audit and internal control, as well as using the work of other auditors;
Whereas international auditing standards, issued namely by the International Federation of Accountants and INTOSAI, provide a framework for the relation between external audit and internal control, as well as using the work of other auditors;
In view of the observations and conclusions on the preparatory work supporting the Opinion set out in the attached document ‘Information supporting the Opinion No 2/2004 on the “single audit” model (and a proposal for a Community internal control framework)’,
In view of the observations and conclusions on the preparatory work supporting the Opinion set out in the attached document ‘Information supporting the Opinion No 2/2004 on the “single audit” model (and a proposal for a Community internal control framework)’,
HAS ADOPTED THE FOLLOWING OPINION:
HAS ADOPTED THE FOLLOWING OPINION:
I. In order to ensure effective and efficient internal control of EU funds, a Community internal control framework should be developed containing common principles and standards, to be used as a basis for developing new or existing control systems at all levels of administration.
I. In order to ensure effective and efficient internal control of EU funds, a Community internal control framework should be developed containing common principles and standards, to be used as a basis for developing new or existing control systems at all levels of administration.
Controls should be applied to a common standard and coordinated to avoid unnecessary duplication.
Controls should be applied to a common standard and coordinated to avoid unnecessary duplication.
The overall cost of controls should be in proportion to the overall benefits they bring in both monetary and political terms.
The overall cost of controls should be in proportion to the overall benefits they bring in both monetary and political terms.
Controls should be applied, documented and reported in an open and transparent way, allowing the results to be used and relied upon by all parts of the system.
Controls should be applied, documented and reported in an open and transparent way, allowing the results to be used and relied upon by all parts of the system.
The ‘owner’ of the checks should be the European Union, not the individual control organisations.
The ‘owner’ of the checks should be the European Union, not the individual control organisations.
To allow controls to be effective and efficient, legislation underlying policy and processes should be clear and unambiguous, and avoid unnecessary complexity.
To allow controls to be effective and efficient, legislation underlying policy and processes should be clear and unambiguous, and avoid unnecessary complexity.
V. Internal control systems should have, at their basis, a chain of control procedures, with each level having specific defined objectives which take into account the work of the others.
V. Internal control systems should have, at their basis, a chain of control procedures, with each level having specific defined objectives which take into account the work of the others.
Claims of expenditure or costs over a certain threshold should be accompanied by an independent audit certificate and report, based on common standards of approach and content.
Claims of expenditure or costs over a certain threshold should be accompanied by an independent audit certificate and report, based on common standards of approach and content.
The Commission should define the minimum requirements for internal control systems whilst taking into account the specific characteristics of the different budgetary areas.
The Commission should define the minimum requirements for internal control systems whilst taking into account the specific characteristics of the different budgetary areas.
Systems in each area should be accompanied by a coordinated information approach to ensure beneficiaries are clearly aware of the objectives and consequences of being checked.
Systems in each area should be accompanied by a coordinated information approach to ensure beneficiaries are clearly aware of the objectives and consequences of being checked.
The internal control systems should include mechanisms to ensure that weaknesses in the systems themselves, as well as errors and irregularities in transactions, are identified and corrected, and where necessary, recoveries made.
The internal control systems should include mechanisms to ensure that weaknesses in the systems themselves, as well as errors and irregularities in transactions, are identified and corrected, and where necessary, recoveries made.
Internal control systems require an appropriate balance between the cost of controlling a particular budgetary area and the benefits the checks bring in terms of limiting the risk of loss and irregularity to an acceptable level.
Internal control systems require an appropriate balance between the cost of controlling a particular budgetary area and the benefits the checks bring in terms of limiting the risk of loss and irregularity to an acceptable level.
The Commission should be responsible for promoting the improvement in internal control systems in partnership with Member States.
The Commission should be responsible for promoting the improvement in internal control systems in partnership with Member States.
The Council and Parliament should be responsible for approving the cost/benefit balance for the different budgetary areas.
The Council and Parliament should be responsible for approving the cost/benefit balance for the different budgetary areas.
X. Clearly defined standards and objectives of internal control systems would provide an objective basis against which the Court could assess their design and operation when auditing them.
X. Clearly defined standards and objectives of internal control systems would provide an objective basis against which the Court could assess their design and operation when auditing them.
Many of the proposed principles and standards are either fully, or partially, in place, whilst others will need to be developed and introduced.
Many of the proposed principles and standards are either fully, or partially, in place, whilst others will need to be developed and introduced.
Changes will be needed in legislation and work practices that will require considerable commitment from both the European institutions and the Member States.
Changes will be needed in legislation and work practices that will require considerable commitment from both the European institutions and the Member States.
This Opinion was adopted by the Court of Auditors in Luxembourg at its meeting of 18 March 2004.
This Opinion was adopted by the Court of Auditors in Luxembourg at its meeting of 18 March 2004.
For the Court of Auditors
For the Court of Auditors
par Eiropas Savienības 2003. finanšu gada vispārējā budžeta izpildes apstiprināšanu
on the discharge for implementing the European Union general budget for the financial year 2003
Atzinumu sagatavoja: Armin Laschet
Draftsman: Armin Laschet
Ārlietu komiteja aicina par jautājumu atbildīgo Budžeta kontroles komiteju rezolūcijas priekšlikumā iekļaut šādus ierosinājumus:
The Committee on Foreign Affairs calls on the Committee on Budgetary Control, as the committee responsible, to incorporate the following suggestions in its motion for a resolution:
Ar jaunu virsrakstu Ārpolitika
Under new heading External Policies
Jauns apakšvirsraksts Ārējā atbalsta vadības sistēmas reforma
New subheading The reform of the external aid management system
96.a (jauns) uzsver, ka Komisija lika lielas cerības uz reformu, kad to aizsāka 2000. gadā, un atzina to par veiksmīgu; atzīmē un apstiprina Padomes 2004. gada 22.–23. novembra sanāksmes secinājumus, kuros Padome augstu vērtē Komisiju par gūtajiem panākumiem Kopienas vadības un palīdzības savlaicīgas sniegšanas uzlabošanā, kā arī atbalsta turpmākus centienus uzlabot īstenošanas kvalitāti un efektivitāti; pilnīgi atbalstot dekoncentrāciju, atzīmē, ka ievērojamās papildu izmaksas, kas rodas, ir jāpamato ar reāliem rezultātiem; tādēļ apsveic gaidāmo Revīzijas palātas izvērtējumu par to, kā dekoncentrācija ir ietekmējusi darbu pārstāvniecībās, kas ir minēts Revīzijas palātas 2004. gada darba programmā un ko ir prasījusi Ārlietu komiteja atzinumā par 2002. gada budžeta izpildi; paļaujas, ka pārskatā iekļaus vismaz dekoncentrācijas izmaksu un guvumu analīzi;
96a (new) Points out that the Commission had high hopes for the reform when it was launched in 2000 and has declared it to be a success; notes and endorses the Council Conclusions of 22-23 November 2004, in which the Council commends the Commission on the progress achieved in improving the management and timely delivery of Community assistance and encourages continued efforts to improve the quality and effectiveness of implementation; while fully supporting deconcentration, notes that the considerable additional costs entailed need to be backed up by tangible results; therefore welcomes the forthcoming Court of Auditors' evaluation of how deconcentration has been working in the Delegations, as indicated in the Court's 2004 Work Programme and as called for by the Committee on Foreign Affairs in its opinion on the 2002 discharge; trusts that the report will, at the very least, include a cost-benefit analysis of deconcentration;
96.b (jauns) atzīmē, ka Ārējo sakaru ģenerāldirektorāta 2003. gada darbības pārskatā ir runa par nepieciešamību turpināt izvērtēt dekoncentrāciju, tomēr var izrādīties, ka šis izvērtējums skars vienīgi personāla komplektēšanas vajadzības; tādēļ īpašu uzmanību pievērš Padomes aicinājumam Komisijai “papildus gada pārskatam veikt EK ārējās palīdzības kvalitatīvu izvērtējumu” un iesniegt to līdz 2005. jūlijam;
96b (new) Notes that, while the 2003 Activity Report by DG Relex speaks of a need for further evaluation of the deconcentration, it would appear that this evaluation would only concern staffing needs; draws attention particularly, therefore, to the Council's invitation to the Commission "to conduct a qualitative assessment of EC External Assistance separate to the Annual Report" and to present this before July 2005;
96.c (jauns) pievērš uzmanību tam, ka vēl aizvien trūkst pienācīgas informācijas vadības sistēmas un pārstāvniecību darba uzraudzības sistēmas attiecībā uz finanšu risku izvērtēšanu, un Ārējo sakaru ģenerāldirektorāts šo situāciju ir atzinis 2003. gada darbības pārskatā un saistījis ar cilvēkresursu trūkumu; uzsver, ka reizē ar atzinīgu novērtējumu attiecībā uz Komisijas atklātību un ierosinājumiem situācijas uzlabošanai šie ierosinājumi ir jāīsteno pēc iespējas ātrāk, kā arī aicina Komisiju līdz 2005. gada jūlijam sagatavot starpposma ziņojumu par panākumiem;
96c (new) Draws attention to the continued absence of proper information management systems and a system of supervision of the work of the Delegations regarding the evaluation of financial risks, a situation recognised by DG Relex itself in its Annual Activity Report of 2003 and attributed to a shortage of human resources; points out that, while the Commission's candour and its proposals to remedy the situation are to be welcomed, these must be implemented sooner rather than later, and calls on the Commission to issue an interim report on its progress before July 2005;
96.d (jauns) pievērš uzmanību tam, ka dažādu ES politikas jomu lielāka saskaņotība var uzlabot ES izdevumu efektivitāti;
96d (new) Draws attention to the fact that greater coherence between different EU policies can improve the efficiency of EU expenditure;
Jauns apakšvirsraksts Revīzijas palātas gada pārskats
New subheading Court of Auditors' Annual Report
96.e (jauns) attiecībā uz Revīzijas palātas gada pārskatu novērtētu, ja Revīzijas palāta sniegtu skaidrāku aprakstu par reālajiem zaudējumiem, ko izraisījuši atklātie pārkāpumi;
96e (new) With regard to the Court of Auditors' Annual Report in general, would find it helpful if the Court provided a clearer picture of the actual damage caused by any irregularities which have been identified;
96.f (jauns) atzīst nepieciešamību izjaukt līdzsvaru starp atskaites un procedūras prasībām NVO, no vienas puses, un NVO iespēju regulāri izpildīt šīs prasības, no otras puses, kā arī apsveiktu Revīzijas palātas apsvērumu, kā šīs intereses labāk saskaņot;
96f (new) Recognises the need to strike a balance between reporting and procedural requirements for NGOs on the one hand and the feasibility of NGOs meeting these on a regular basis on the other hand, and would welcome reflection by the Court on how these interests could be better reconciled;
96.g (jauns) jautā, vai Komisija ir mēģinājusi salīdzināt dažādu starptautisku atbalsta sniedzēju efektivitāti; ja nē, ierosina šādu salīdzinājumu veikt pēc iespējas drīz;
96g (new) Asks whether the Commission has made attempts to compare the efficiency of various international aid donors; if not, proposes that such an exercise be undertaken as soon as possible;
Jauns virsraksts Solidaritātes fonds Latīņamerikai
New subheading Solidarity Fund for Latin America
96.h (jauns) pievērš uzmanību tam, ka Parlaments vairākkārt ir atbalstījis ideju par Solidaritātes fondu Latīņamerikai; atzīmē, ka šādam fondam ir ievērojams atbalsts, un tādēļ attiecīgo valstu politiskie un ekonomikas vadītāji varētu sniegt lielāku sociālo ieguldījumu; jo īpaši pievērš uzmanību tam, ka valstīm ar sevišķi sliktiem ienākumu sadales rādītājiem ir pienākums censties situāciju izlabot; atzīmē, ka šajās valstīs ES jāpanāk sociālie mērķi, gan sniedzot atbalstu, gan pārliecinot attiecīgās valstis vairāk darīt pašām, un ka jāpanāk apmierinošs līdzsvars starp šīm divām pieejām;
96h (new) Draws attention to the support given by Parliament on numerous occasions to the idea of having a Solidarity Fund for Latin America; notes that, while there is considerable support for such a fund, it would have to be accompanied by greater social commitment from the political and economic leadership of the countries in question; in particular, draws attention to the responsibility of countries with a particularly bad record of income distribution to seek to rectify this; notes that the EU should pursue social objectives in these countries by both delivering aid and convincing the countries in question to do more themselves, and that a satisfactory balance between these two elements should be found;
96.i (jauns) izsaka cerību, ka Komisija iesniegs (rakstisku) skaidrojumu Parlamentam katru reizi, kad tā neizpildīs noteikumu, kas ir paredzēts budžeta piezīmē;
96i (new) Expects the Commission to provide a (written) explanation to Parliament each time it does not implement a provision set out in a budgetary remark;
Ar jaunu apakšvirsrakstu Pirmspievienošanās atbalsts
Under the subheading Pre-accession aid
96.j (jauns) izsaka bažas par to, ka daudzu PHARE un ISPA aģentūru akreditācijas procesu jaunajās dalībvalstīs nepabeidza līdz pievienošanās brīdim; aicina Komisiju tomēr neatkārtot to pašu kļūdu Rumānijas, Bulgārijas un nākamo pievienošanās dalībvalstu gadījumā;
96j(new) Is concerned by the failure to ensure that the accreditation process for many PHARE and ISPA agencies in the new Member States was completed before accession; urges the Commission, however, to endeavour to ensure that such a failure does not occur in relation to Romania, Bulgaria and the future acceding countries;
Eiropas Savienības 2003. finanšu gada vispārējā budžeta izpildes apstiprināšana
Discharge for implementing the European Union general budget for the financial year 2003