natgillin/translations-raw huggingface dataset:
ANNUAL ACTIVITY REPORT 2007 EUROPEAN COURT OF AUDITORS 
ISSN 1831-1342 EVROPSKO RAČUNSKO SODIŠČE 20 07 LETNO POROČILO O DEJAVNOSTIH
Europe Direct is a service to help you find answers to your questions about the European Union Freephone number (*): 00 800 6 7 8 9 10 11 (*) Certain mobile telephone operators do not allow access to 00 800 numbers or these calls may be billed. 
Europe Direct je služba za pomoč pri iskanju odgovorov na vprašanja v zvezi z Evropsko unijo Brezplačna telefonska številka (*): 00 800 6 7 8 9 10 11 (*) Nekateri operaterji mobilne telefonije ne dovoljujejo vzpostavitve zveze s številkami 00 800 ali pa te klice zaračunavajo.
More information on the European Union is available on the Internet (http://europa.eu). 
Dostop je mogoč na strežniku Europa (http://europa.eu).
Cataloguing data can be found at the end of this publication. 
Kataloški podatki so navedeni na koncu te publikacije.
Luxembourg: Office for Official Publications of the European Communities, 2008 ISBN 978-92-9207-005-2 © European Communities, 2008 Reproduction is authorised provided the source is acknowledged. 
Luxembourg: Urad za uradne publikacije Evropskih skupnosti, 2008 ISBN 978-92-9207-020-5 © Evropske skupnosti, 2008 Reprodukcija je dovoljena z navedbo vira.
Printed in Belgium PRINTED ON WHITE CHLORINE-FREE PAPER 
Printed in Belgium TISKANO NA BELEM PAPIRJU, KI NE VSEBUJE KLORA
3 4–5 6–7 8–13 14–17 18–25 26–27 28–29 30–35 36–37 38–43 44–45 PRESIDENT’S FOREWORD MISSION, VISION, VALUES AND STRATEGIC OBJECTIVES THE COURT’S ROLE AND WORK GOVERNANCE AND ORGANISATION OVERVIEW OF AUDIT REPORTS AND OPINIONS FOLLOW-UP AND IMPACT THE COURT’S VIEW THE COURT’S WORK IN 2007 AND BEYOND INTERNATIONAL COOPERATION HUMAN RESOURCES FINANCIAL INFORMATION CONTENTS 
3 4–5 6–7 8–13 14–17 18–25 26–27 28–29 30–35 36–37 38–43 44–45 PREDGOVOR PREDSEDNIKA POSLANSTVO, VIZIJA, VREDNOTE IN STRATEŠKI CILJI VLOGA IN DELO SODIŠČA UPRAVLJANJE IN ORGANIZACIJA PREGLED REVIZIJSKIH POROČIL IN MNENJ NADALJNJE UKREPANJE IN UČINEK STALIŠČE SODIŠČA DELO SODIŠČA V LETU 2007 IN V PRIHODNJE MEDNARODNO SODELOVANJE ČLOVEŠKI VIRI FINANČNE INFORMACIJE KAZALO
PRESIDENT’S FOREWORD 4 Bringing the European Court of Auditors closer to EU citizens is one of our key objectives and part of our mission to promote transparency and accountability. 
PREDGOVOR PREDSEDNIKA 4 Eden od naših ključnih ciljev in del našega poslanstva pri spodbujanju preglednosti in odgovornosti je približati Evropsko računsko sodišče državljanom EU.
I, therefore, take great pleasure in welcoming you to the first annual activity report of the European Court of Auditors. 
Zato me zelo veseli, da vam lahko predstavim prvo letno poročilo o dejavnostih Evropskega računskega sodišča.
It provides an overview of the Court and an account of its activities in 2007, a year in which it celebrated its 30th anniversary as the external auditor of the EU dedicated to contributing to improving financial management and acting as the independent guardian of the financial interests of its citizens. 
Vsebuje pregled Sodišča in poroča o njegovih dejavnostih v letu 2007, ko je praznovalo svojo 30. obletnico v vlogi zunanjega revizorja EU, ki prispeva k izboljševanju finančnega poslovodenja in deluje kot neodvisni varuh finančnih interesov državljanov Unije.
The main contribution the Court makes is through its audits and reports which help the auditee to improve their financial management and which assist the Discharge Authority (the European Parliament and Council) in overseeing the implementation of the EU budget. 
Glavni prispevek Sodišča so revizije in poročila, ki revidirancem pomagajo izboljšati njihovo finančno poslovodenje ter organoma za razrešnico (Evropskemu parlamentu in Svetu) pomagajo nadzirati izvrševanje proračuna EU.
This report gives an overview of audit reports published in 2007. 
V tem poročilu je podan pregled revizijskih poročil, objavljenih leta 2007.
It highlights the main conclusions issued on the implementation of the EU budget 2006 and on the sound financial management of EU funds. 
V njem so poudarjeni glavni zaključki o izvrševanju proračuna EU v letu 2006 in o dobrem finančnem poslovodenju sredstev EU.
The Court not only reports on past financial management, it also actively contributes to building the EU’s financial control framework. 
Sodišče ne poroča samo o finančnem poslovodenju v preteklosti, temveč tudi dejavno prispeva k izgradnji okvira finančne kontrole EU.
The year 2007 was a significant one for the management of EU funds. 
Leto 2007 je bilo za upravljanje sredstev EU zelo pomembno.
The section, ‘The Court’s view’, summarises the Court’s opinion on important developments relating to Member States’ accountability and the Court’s contribution to the public consultation on budgetary reform launched by the European Commission. 
V oddelku „Stališče Sodišča“ sta povzeta mnenje Sodišča o pomembnih spremembah, povezanih z odgovornostjo držav članic, in prispevek Sodišča k javnemu posvetovanju o reformi proračuna, ki jo je začela Evropska komisija.
None of the Court’s achievements in 2007 could have happened without the commitment, skills and capacity of its 850 staff. 
Nobeden od dosežkov Sodišča v letu 2007 ne bi bil mogoč brez zavzetosti, znanja in sposobnosti njegovih 850 uslužbencev.
This first annual activity report gives details of the Court’s reform process which started in 2006 with a self-assessment. 
Prvo letno poročilo o dejavnostih navaja podrobnosti o postopku reforme Sodišča, ki se je začela s samooceno leta 2006.
The year 2007 saw progress on implementing the resulting action plan and, at the end of the year, the launch of a ‘peer review’ conducted by a team of auditors from the national audit institutions of Austria, Canada, Norway and Portugal. 
Leta 2007 je prišlo do napredka pri izvajanju akcijskega načrta, do katerega je privedla samoocena, na koncu leta pa do začetka „medsebojnega pregleda“, ki ga je izvedla skupina revizorjev iz nacionalnih revizijskih institucij Norveške, Kanade, Avstrije in Portugalske.
An early achievement of this process of reform was the following statement of mission, vision, values and strategic objectives which will guide the activities we look forward to reporting on in future years. 
Eden od prvih dosežkov tega procesa reforme je bila opredelitev poslanstva, vizije, vrednot in strateških ciljev, ki je navedena v nadaljevanju in bo usmerjala dejavnosti, o katerih bomo lahko poročali v prihodnjih letih.
I hope you enjoy reading our first annual activity report and find it useful. 
Upam, da boste uživali ob branju našega prvega letnega poročila o dejavnostih in boste zadovoljni z njegovo uporabnostjo.
5 Vítor Manuel da Silva Caldeira President 
Vítor Manuel da Silva Caldeira Predsednik 5
6 MISSION, VISION, VALUES AND STRATEGIC OBJECTIVES MISSION VISION The European Court of Auditors is the EU institution established by the Treaty to carry out the audit of EU finances. 
6 POSLANSTVO, VIZIJA, VREDNOTE IN STRATEŠKI CILJI POSLANSTVO VIZIJA Evropsko računsko sodišče je institucija EU, ki je bila ustanovljena s Pogodbo, da bi izvajala revidiranje financ EU.
As the EU’s external auditor, it contributes to improving EU financial management and acts as the independent guardian of the financial interests of the citizens of the Union. 
Kot zunanji revizor EU prispeva k izboljševanju finančnega poslovodenja EU in deluje kot neodvisni varuh finančnih interesov državljanov Unije.
An independent and dynamic Court of Auditors, recognised for its integrity and impartiality, respected for its professionalism and for the quality and impact of its work, and providing crucial support to its stakeholders to improve the management of EU finances. 
Neodvisno in dinamično Računsko sodišče, znano po svoji poštenosti in nepristranskosti, spoštovano zaradi svoje strokovnosti ter kakovosti in učinka svojega dela, ki zainteresiranim stranem zagotavlja bistveno podporo pri izboljševanju upravljanja financ EU.
7 VALUES Independence, integrity and impartiality Professionalism Adding value Excellence and efficiency Independence, integrity and impartiality for the institution, its Members and staff. 
7 VREDNOTE Neodvisnost, poštenost in nepristranskost Strokovnost Dodajanje vrednosti Odličnost in učinkovitost Neodvisnost, poštenost in nepristranskost institucije, njenih članov in uslužbencev.
Providing adequate output to stakeholders without seeking instructions or succumbing to pressure from any outside source. 
Zagotoviti ustrezne izložke zainteresiranim stranem brez navodil ali podleganja pritiskom kakršnega koli zunanjega vira.
Keeping high and exemplary standards in all professional aspects. 
Ohraniti visoke in zgledne standarde v vseh strokovnih vidikih.
Producing relevant, timely, high-quality reports, based on sound findings and evidence, which address the concerns of stakeholders and give a strong and authoritative message. 
Izdelovati relevantna, pravočasna poročila visoke kakovosti, osnovana na trdnih ugotovitvah in dokazih, ki obravnavajo skrbi zainteresiranih strani in katerih sporočilo je močno in veljavno.
Contributing to effective improvement of EU management and to enhanced accountability in the management of EU funds. 
Prispevati k uspešnemu izboljševanju upravljanja EU in k večji odgovornosti pri upravljanju sredstev EU.
Valuing individuals, developing talents, and rewarding performance. 
Ceniti posameznike, razvijati nadarjenost in nagrajevati uspešnost.
Ensuring effective communication to promote a team spirit. 
Zagotoviti uspešno komunikacijo zaradi spodbujanja skupinskega duha.
Maximising efficiency in all aspects of work. 
Dosegati največjo možno učinkovitost v vseh vidikih svojega dela.
STRATEGIC OBJECTIVES The European Court of Auditors has set itself the following strategic objectives to accomplish its mission: Professionalism Output Stakeholders Learning and growth Robust methodology, appropriate audit strategy, development of public audit practice, common auditing standards and audit criteria on EU funds, collaboration with EU supreme audit authorities (SAIs), effective ‘Community control framework’ Selection of appropriate audit topics, timeliness, clarity and readability of reports, quality-of-performance audits, increase its reports’ impact Increase relations with auditees to foster understanding of the audit process and to achieve a wider acceptance of the audit results; development of contacts with the European Parliament and the Council as budget and discharge authorities; effective communication with EU citizens Learning from the peer-review exercise in order to strengthen and develop the organisation, methods, processes and output and to maximise efficiency; implementation of effective and dynamic human resources policies; high-quality professional training; upgrading infrastructure; implementation of IT policies 
STRATEŠKI CILJI Evropsko računsko sodišče si je za izpolnjevanje svojega poslanstva določilo naslednje strateške cilje: Strokovnost Izložek Zainteresirane strani Učenje in rast Trdna metodologija, primerna revizijska strategija, razvoj prakse na področju revidiranja javnih financ, skupni revizijski standardi in revizijska merila v zvezi s sredstvi EU, sodelovanje z vrhovnimi revizijskimi institucijami EU, uspešen „okvir notranje kontrole Skupnosti“ Izbor primernih revizijskih tem, pravočasnost, jasnost in berljivost poročil, kakovost revizij smotrnosti poslovanja, povečanje učinka poročil Sodišča Okrepiti odnose z revidiranci, da se spodbudi razumevanje revizijskega procesa in doseže širše sprejemanje revizijskih rezultatov; razvoj stikov z Evropskim parlamentom in Svetom kot organoma za proračun in razrešnico; uspešna komunikacija z državljani EU Učiti se iz medsebojnega pregleda, da se okrepijo in razvijejo organizacija, metode, procesi in izložki ter doseže čim večja učinkovitost; izvajanje uspešnih in dinamičnih kadrovskih politik; visokokakovostno strokovno usposabljanje; izboljševanje infrastrukture; izvajanje politik informacijske tehnologije
8 THE COURT’S ROLE AND WORK WHAT IS THE ROLE OF THE COURT? 
8 VLOGA IN DELO SODIŠČA KAKŠNA JE VLOGA SODIŠČA?
The European Union has a budget of approximately 120 billion euro, around 1 % of the gross national income (GNI) of its 27 Member States. 
Proračun Evropske unije znaša približno 120 milijard EUR, približno 1 % bruto nacionalnega dohodka (BND) njenih 27 držav članic.
Compared to national budgets this is a small share. 
V primerjavi z nacionalnimi proračuni je ta delež majhen.
However, for some Member States funds from the EU play an important role in financing public activities and the total amount is close or equal to the GNI of some countries e.g. Romania. 
Vendar sredstva EU v nekaterih državah članicah igrajo pomembno vlogo pri financiranju javnih dejavnosti in skupni znesek je podoben ali enak BND nekaterih držav, na primer Romunije.
The composition of the budget has evolved over time, agriculture and cohesion policies being its major components (see Box 1). 
Sestava proračuna se je sčasoma spreminjala, njegova glavna sestavna dela pa sta kmetijstvo in kohezijske politike (glej okvir 1).
The budget is decided annually — within the context of seven-year financial frameworks — by the Council, i.e. representatives of the Members States, and the directly elected European Parliament. 
O proračunu letno odločata – v kontekstu sedemletnih finančnih okvirov – Svet, torej predstavniki držav članic, in neposredno izvoljen Evropski parlament.
The European Commission proposes the budget and is also responsible for implementing it. 
Evropska komisija predlaga proračun in je odgovorna tudi za njegovo izvrševanje.
A very significant proportion — notably agricultural and cohesion spending — is implemented in cooperation with the Member States. 
Zelo velik delež – zlasti poraba za kmetijstvo in kohezijo – se izvršuje v sodelovanju z državami članicami.
Depending on the spending schemes, national administrations may be responsible for setting spending strategies, selecting beneficiaries and projects and making payments. 
Nacionalne uprave so lahko, odvisno od programov porabe, odgovorne za določanje strategij porabe, izbiro upravičencev in projektov ter izplačevanje.
A specific feature of Community expenditure is the high percentage of payments based on claims submitted by the beneficiaries themselves, be they farmers or project managers throughout the Union. 
Posebna značilnost odhodkov Skupnosti je visok odstotek plačil na podlagi zahtevkov, ki jih predložijo sami upravičenci, najsi gre za kmete ali vodje projektov po Uniji.
9 BOX 1 — WHAT DOES THE EU SPEND ITS MONEY ON? 
9 OKVIR 1 – ZA KAJ EU PORABLJA SVOJ DENAR?
The EU budget is financed through financial contributions from Member States (based mostly on national GNI) as well as customs and agricultural duties. 
Proračun EU se financira s finančnimi prispevki držav članic (ki temeljijo predvsem na nacionalnem BND) ter s carinskimi in kmetijskimi dajatvami.
The EU budget is to a large extent directed to other causes than national budgets, partly due to differences in responsibilities. 
Proračun EU je v veliki meri namenjen drugim zadevam kot nacionalni proračuni, deloma zaradi razlik v odgovornostih.
For example, the Union is not responsible for social security systems, usually a large part of national spending. 
Unija, na primer, ni odgovorna za sisteme socialne varnosti, ki običajno pomenijo velik del nacionalne porabe.
Since the 1960s, agricultural spending, typically through payments to farmers across the Union, has been the largest part of the budget although its share is now decreasing. 
Od 1960-ih je kmetijska poraba, običajno prek plačil kmetom v Uniji, predstavljala največji del proračuna, čeprav se njen delež zdaj zmanjšuje.
In 2008, a bit less than half the budget is aimed at preservation and management of natural resources, mainly agriculture and rural development. 
V letu 2008 je nekaj manj kot polovica proračuna namenjena ohranjanju in upravljanju naravnih virov, zlasti kmetijstvu in razvoju podeželja.
Ever since the 1980s, a major part of spending has been directed towards cohesion — i.e. regional and social development — co-financing a wide range of projects from road construction in Slovakia to courses for the unemployed in Denmark. 
Že od 1980-ih let je velik del porabe namenjen koheziji – torej regionalnemu in socialnemu razvoju – kjer se sofinancira širok razpon projektov od gradnje cest na Slovaškem do tečajev za brezposelne na Danskem.
In 2008, spending on sustainable growth, of which the lion’s share is for cohesion, is planned at 38 % of the budget. 
V letu 2008 se poraba za trajnostno rast, pri kateri je levji delež namenjen koheziji, načrtuje v višini 38 % proračuna.
This heading also includes a large part of the EU funds directed to research. 
Ta postavka vključuje tudi velik del sredstev EU, namenjenih raziskavam.
The EU furthermore spends significant amounts on development and humanitarian aid as well as support to countries close to the Union or candidates to join it. 
Poleg tega EU porabi znatne zneske za razvoj in humanitarno pomoč ter za podporo državam, ki so tesno povezane z Unijo ali kandidatke za pristop k Uniji.
About 6 % of the budget is needed for financing the administration of the Community institutions. 
Za financiranje uprave institucij Skupnosti je potrebno približno 6 % proračuna.
EU spending Citizenship, freedom, security and justice 1% The European Union as a global partner 6% Administration 6% Cohesion — Sustainable growth 38% Agriculture — Preservation and management of natural resources 49% 
Poraba EU Državljanstvo, svoboda, varnost in pravica 1% Evropska unija kot globalni partner 6% Uprava 6% Kohezija – trajnostna rast 38 % Kmetijstvo – ohranjanje in upravljanje naravnih virov 49 %
In democratic societies there is a need for complete and accurate publicly available information as a basis for debate and decision-making both to improve financial management and to ensure accountability. 
V demokratičnih družbah obstaja potreba po popolnih in točnih javno dostopnih informacijah, ki so podlaga za razpravo in oblikovanje odločitev tako v zvezi z izboljševanjem finančnega poslovodenja kot z zagotavljanjem odgovornosti.
The EU, like its Member States, has an external auditor as an independent guardian of the financial interests of the citizens. 
EU ima enako kot njene države članice zunanjega revizorja, ki je neodvisni varuh finančnih interesov državljanov.
As the external auditor of the EU, the European Court of Auditors checks that EU funds are correctly accounted for and spent in compliance with rules and legislation with due consideration for achieving best value for money, irrespective of where the funds are spent. 
Evropsko računsko sodišče kot zunanji revizor EU preverja, ali so sredstva EU pravilno evidentirana in porabljena v skladu s pravili in zakonodajo ob ustreznem upoštevanju najsmotrnejše porabe, ne glede na to, kje se sredstva porabijo.
The results of the Court’s work are used by the Commission, the Parliament and the Council as well as by Member States, to improve financial management of the EU budget. 
Rezultate dela Sodišča uporabljajo Komisija, Parlament in Svet, pa tudi države članice, da bi izboljšali finančno poslovodenje proračuna EU.
The Court’s work provides an important basis for the annual discharge procedure whereby the Parliament, basing its decision on recommendations from the Council, decides whether the Commission has met its responsibility for the execution of the previous year’s budget. 
Delo Sodišča zagotavlja pomembno podlago za letni postopek razrešnice, pri katerem se Parlament na podlagi priporočil Sveta odloči, ali je Komisija izpolnila svoje odgovornosti za izvrševanje proračuna prejšnjega leta.
Despite its name, the Court has no judicial powers. 
Sodišče kljub svojemu imenu nima nobenih sodnih pristojnosti.
In the areas of the budget where management is shared, Member States cooperate with the Commission in setting up supervisory and control systems — internal control — to ensure that funds are spent properly and in accordance with the rules. 
Na proračunskih področjih z deljenim upravljanjem države članice sodelujejo s Komisijo pri vzpostavljanju nadzornih in kontrolnih sistemov – notranje kontrole – da zagotovijo pravilno porabo sredstev in njeno skladnost s pravili.
Internal control thus has an EU as well as a national dimension. 
Tako ima notranja kontrola hkrati EU in nacionalno razsežnost.
In addition to the work done by the Court, many national audit institutions audit European funds that are managed and spent by national administrations. 
Poleg dela, ki ga opravi Sodišče, veliko nacionalnih revizijskih institucij revidira evropska sredstva, ki jih upravljajo in porabljajo nacionalne uprave.
Overview of internal control and external audit of the EU budget EU level 10 Commission (DGs, Internal audit service) Member States Implementing authorities European Court of Auditors National audit institutions National level External audit Internal control 
Pregled notranje kontrole in zunanjega revidiranja proračuna EU Raven EU 10 Komisija (generalni direktorati, služba za notranjo revizijo) Izvajalski organi držav članic Evropsko računsko sodišče Nacionalne revizijske institucije Nacionalna raven Zunanja revizija Notranja kontrola
WHAT DOES THE COURT PRODUCE? The Court carries out three different types of audits 1: financial, compliance and performance. 
Sodišče izvaja tri različne vrste revizij 1: revizija računovodskih izkazov, revizija skladnosti in revizija smotrnosti poslovanja.
The EC Treaty requires the Court to give such a statement — or opinion — on the reliability of the accounts and the legality and regularity of underlying transactions. 
Pogodba ES zahteva od Sodišča, da poda takšno izjavo – oziroma mnenje – o zanesljivosti računovodskih izkazov ter zakonitosti in pravilnosti z njimi povezanih transakcij.
In this context, underlying transactions are typically payments from the EU budget to final beneficiaries. 
Z izkazi povezane transakcije so v tem kontekstu običajno plačila iz proračuna EU končnim upravičencem.
The annual statement of assurance is generally known by its French acronym DAS (déclaration d’assurance). 
Za izjavo o zanesljivosti se pretežno uporablja francoska kratica DAS („Déclaration d'Assurance“).
1 For more information about the Court’s methodology please consult the manuals on the Court’s website (www.eca.europa.eu). 
1 Več informacij o metodologiji Sodišča si lahko ogledate v priročnikih na spletni strani Sodišča (www.eca.europa.eu).
HOW DOES THE COURT AUDIT? The Court’s audit of the EU accounts is carried out in line with international standards on auditing (ISA), which are applied by the public and the private sector. 
KAKO SODIŠČE REVIDIRA? Revidiranje računovodskih izkazov EU Sodišče izvaja v skladu z mednarodnimi standardi revidiranja (MSR), ki se uporabljajo v javnem in zasebnem sektorju.
Existing international standards on audit do not, however, cover the kind of compliance audit undertaken by the Court to the same extent. 
Vendar revizije skladnosti, ki jo opravlja Sodišče, obstoječi mednarodni standardi revidiranja ne pokrivajo v enaki meri.
The Court takes an active part in the development of international standards by standard-setting bodies (Intosai, IFAC) 2 alongside national audit institutions. 
Sodišče dejavno sodeluje, skupaj z nacionalnimi revizijskimi institucijami, pri razvijanju mednarodnih standardov s strani organov, ki določajo standarde (Intosai, IFAC) 2.
In order to provide assurance as to whether the payments comply with legal and regulatory frameworks, the Court draws on the results both of its examination of supervisory and control systems, intended to prevent or detect and correct errors of legality and regularity, and of a sample of the transactions (payments) themselves (see Box 2). 
Pri pridobivanju zagotovila, da so plačila skladna s pravnimi in ureditvenimi okviri, Sodišče uporablja tako rezultate svojih pregledov nadzornih in kontrolnih sistemov, katerih namen je preprečiti ali odkriti in popraviti napake v zvezi z zakonitostjo in pravilnostjo, kot rezultate vzorca samih transakcij (plačil) (glej okvir 2).