natgillin/translations-raw huggingface dataset:
Zanesljivost poslovnih knjig - strokovno mnenje
Reliability of the accounts - qualified opinion
KOM(2004) 740 v zvezi z računovodskimi sistemi in informacijskimi sistemi za upravljanje:
Draws attention to the following extracts from the "Annual Report to the Discharge Authority on Internal Audits carried out in 2003" as regards the accounting and management information systems:
„... računovodska funkcija znotraj generalnih direktoratov se mora okrepiti in postati bolj profesionalna, da se lahko Komisiji in njeni upravi omogoči sistemska zagotovitev popolnosti, točnosti in ustreznosti poslovnih knjig znotraj generalnih direktoratov in med njimi“ (stran 5),
"... the accounting function within DGs needs to be strengthened and professionalised so that within and across DGs the Commission and its management can have systemic assurance that the accounts are complete, accurate and relevant" (page 5),
„sistemi morajo zagotavljati , da zajemajo poslovne knjige vse potrebne podatke“ (stran 5),
"systems must ensure that the accounts capture all relevant information" (page 5),
„upravi in zunanjim interesnim skupinam se mora zagotoviti, da predstavljajo podatki dejansko stanje“ (stran 6);
"Management and external stakeholders need to have assurance that the numbers represent reality" (page 6);
in ugotavlja, da besedilo kaže na to, da
and concludes that the wording indicates that
– ni sistemske zagotovitve za popolnost, točnost in ustreznost poslovnih knjig,
- there is no systemic assurance that accounts are complete, accurate and relevant,
– sistemi ne zagotavljajo, da zajemajo poslovne knjige vse potrebne podatke
- systems do not ensure that the accounts capture all relevant information,
7. obžaluje, da porazdelitev pristojnosti v upravni strukturi Komisije zmanjšuje vlogo računovodje na zbiranje podatkov o poslovnih knjigah, ki jih dobi od odredbodajalcev; verjame, da mora računovodja sprejeti splošno odgovornost za skladnost poslovnih knjig za Institucijo kot celoto in se ne sme izključno zanašati na več kot trideset posameznih pooblaščenih odredbodajalcev;
Regrets that the distribution of power in the governance structure in the Commission downgrades the role of the Accounting Officer to aggregating the information on the accounts that he receives from the authorising officers; believes that the Accounting Officer should assume overall responsibility for the integrity of the accounts for the Institution as a whole, and not rely exclusively on more than thirty individual delegated authorising officers;
Odstavek 21 njegove resolucije z dne 4. decembra 2003 (UL C 89 E, 14.4.2004, str.
Paragraph 21 of its resolution of 4 December 2003 (OJ C 89 E, 14.4.2004, p.
153) in odstavek 68 poročila o razrešnici za leto 2002. – da predloži ustrezne zakonodajne predloge za spremembo finančne uredbe in/ali izvedbenih določb v zvezi z njo;
153) and paragraph 68 of the 2002 discharge report. - to submit the requisite legislative proposals for amendment of the Financial Regulation and/or the implementing provisions relating thereto;
Splošna ocena Računskega sodišča za leto 2003 - nezadostna zagotovila
Court of Auditors' global assessment 2003 - no reasonable assurance
Posebna ocena Računskega sodišča
Court of Auditors' specific assessment
- kmetijstvo: "Možno je še precejšnje izboljšanje na področju kmetijskih izdatkov v celoti za odpravo precejšnjih pomanjkljivosti v nadzornih sistemih in kontrolah " (Izjava o zanesljivosti, odstavek VI(a)),
- agriculture : "There is still room for progress as regards agricultural expenditure in its entirety in order to rectify the significant shortcomings observed in the supervisory systems and controls " (Statement of Assurance, paragraph VI(a)),
- strukturni skladi: "... še vedno obstajajo pomanjkljivosti v nadzornih sistemih in kontrolah na ravni držav članic pri izvrševanju proračuna EU...."
- structural funds : "... persistent weaknesses at Member State level in the systems for supervising and controlling the implementation of the EU budget ..."
(Izjava o zanesljivosti, odstavek VI(b)),
(Statement of Assurance, paragraph VI(b)),
- notranja politika: "... v letu 2003 je bilo odpravljenih premalo pomanjkljivosti v nadzornih sistemih in kontrolah , da bi lahko preprečili bistvene napake..."
- internal policies : "... the improvements noted in the supervisory systems and controls are not yet sufficient to prevent significant errors ..."
(Izjava o zanesljivosti, odstavek VI(c)),
(Statement of Assurance, paragraph VI(c)),
- zunanji ukrepi: "... nujno potrebno je vzpostaviti učinkovito delovanje mehanizmov za nadziranje in kontrolo sistemov in izdatkov, da bi ta način zagotovili potrebne izboljšave" (Izjava o zanesljivosti, odstavek VI(d)),
- external actions : "...it is essential that the tools needed to supervise and control systems and expenditure should become operational with a view to making the improvements which are still necessary" (Statement of Assurance, paragraph VI(d)),
- predpristopna pomoč: " pomanjkljivosti v nadzornih sistemih in kontrolah , ki so bile izpostavljene že v 2002 so imele za posledico napake in večja tveganja pri zakonitosti in pravilnosti plačil" (Izjava o zanesljivosti, odstavek VI(e)),
- pre-accession aid : " shortcomings in the supervisory systems and controls which had already been identified in 2002 resulted in errors and greater risks affecting the legality and regularity of the transactions" (Statement of Assurance, paragraph VI(e)),
13. se seznani z dejstvom, da ugotovitve Sodišča jasno kažejo, da glavne težave v zvezi z zakonitostjo in pravilnostjo transakcij ostajajo v prvi in največji meri na ravni držav članic, manj pa na ravni Komisije;
Notes that the Court's findings clearly identify the main problems as regards the legality and regularity of the underlying transactions as being located first and foremost at Member State level and to a lesser degree at Commission level;
15. se seznani z dejstvom, da so države članice zadolžene za izvrševanje večinskega dela proračuna EU, Evropska komisija pa nosi končno odgovornost za izvrševanje in - ob upoštevanju načela subsidiarnosti iz Maastrihtske pogodbe - s tem tudi za nadzorne ukrepe znotraj držav članic in Komisije;
Notes that, while Member States are in charge of the implementation of the majority of the EU budget, the European Commission bears ultimate responsibility for implementation and - with due consideration to the subsidiarity principle as adopted with the Treaty of Maastricht - hence, also for control measures within Member States and the Commission itself;
a) priznavanje dejstva, da države članice in upravičenci ne namenjajo vedno iste pozornosti porabi evropskega denarja kot porabi državnega denarja,
a) recognition of the fact that Member States and beneficiaries do not always give the same attention to the spending of European money as to the spending of national money,
b) različni standardi kontrole v posameznih državah članicah in opazno nesodelovanje velikega števila državnih ustanov za izvajanje revizij pri ugotavljanju, ali so sredstva iz evropskih skladov pravilno in zakonito porabljena za opredeljene namene,
b) the heterogeneous quality of Member States' control standards and the notable absence of involvement of most national audit institutions in seeking assurance that European funds are being used regularly and legally for the intended purposes,
c) pretirano zanašanje na zakonite in pogodbene opredelitve kontrolnih mehanizmov brez zadostnega prizadevanja za vzpostavitev takšnega odnosa med Komisijo in upravnimi organi držav članic, ki bi temeljil na načelih dobrega upravljanja in odgovornosti,
c) the excessive reliance placed on legal and contractual definitions of control mechanisms without any sufficient attempt to base the relationship between the Commission and the Member States' administrative authorities on principles of good governance and good accountability,
d) 'naknadnost' povračilnih mehanizmov, zaradi česar se premajhna pozornost namenja učinkovitim sanacijskim ukrepom in v številnih primerih omogoča, da se napake ponavljajo predolgo,
d) the ex-post nature of recovery mechanisms, which diverts attention from the need for remedial action to be taken as early as possible and in many cases allows errors to be repeated over too long a period,
e) predolga veriga dogodkov od prevzete obveznosti v okviru proračuna do tedaj, ko končni uporabnik sredstva dejansko prejme, kar zahteva precejšnje napore za zagotavljanje ustreznega nadzora,
e) the lengthy chain of events leading from budget commitment to receipt by the final beneficiaries, which requires major efforts to ensure that the audit trail can be followed,
f) omejeno preizkušanje podatkov iz vzorcev, ki se lahko izvede v praksi, v primerjavi s celotnim številom transakcij;
f) the limited substantive testing of samples that can be carried out from a practical standpoint as compared to the total number of transactions;
Glej 'Letno poročilo organu za podelitev razrešnice o notranjih revizijah, izvedenih v letu 2003 ( KOM(2004)0740 ), str.
See "Annual Report to the Discharge Authority on Internal Audits carried out in 2003" ( COM(2004)0740 ), p.
V tem poročilu priporoča zahtevo o tem, da letno poročilo vključuje
Recommends that this report require that the annual Disclosure Statement includes
a) opis nadzornih sistemov s strani upravnih organov držav članic,
a) a description of the control systems by the managing authority of a Member State,
b) poročilo o učinkovitosti nadzornih sistemov,
b) an assessment of the effectiveness of these control systems,
c) po potrebi popravni akcijski načrt, ki ga izdelajo upravni organi držav članic po posvetovanju s Komisijo,
c) a remedial action plan if necessary, drawn up by the managing authority of the Member State in consultation with the Commission,
d) potrdilo opisa s strani državnih ustanov za izvajanje revizij ali drugega zunanjega revizorja ;
d) confirmation of the description by a national audit institution or another external auditor;
21. svetuje Komisiji in Svetu o težavah v zvezi s sklenitvijo medinstitucionalnega sporazuma o novi finančni perspektivi, dokler ne bodo upravni organi držav članic (finančni minister) kot opisano v odstavkih 17 - 19, v celoti sprejeli načela objave izkazov in stanje njihovega izvajanja ne bo postalo prednostna naloga;
Advises the Commission and the Council of the difficulties involved in concluding an Interinstitutional Agreement on the new Financial Perspective until the principle of disclosure statements from each Member State's highest political and managing authority (Finance Minister) as described in paragraphs 17-19 has been fully accepted and its operational implementation given status as a matter of priority;
– zahteve, da vse plačilne agencije letno revidira zunanji revizor,
- requiring all payment agencies to be audited annually by an external auditor,
– določitve ciljev učinkovitosti,
- establishing performance targets,
– zadržanja izplačil, ko jasno določeni cilji učinkovitosti niso doseženi, in zagotovitve, da so bile agencije vnaprej obveščene, da bo to neizogibna posledica slabega delovanja,
- suspending payments when clearly defined performance targets are not met and ensuring that agencies were made aware in advance that this would be the inevitable consequence of poor performance,
– odstranitve agencij, ki redno ne dosegajo ciljev učinkovitosti,
- removing agencies which fail regularly to meet performance targets,
- – nalaganje agencijam finančne odgovornosti za svoje napake;
- making agencies financially responsible for their mistakes;
Izjava o zanesljivosti Računskega sodišča ...
The Court of Auditors' Statement of Assurance ...
26. poudarja, da je izbira meril in metode (na podlagi katerih Sodišče poda DAS) prepuščena presoji Sodišča in ga zakonodajalec ne predpisuje;
Stresses that the decision as to the criteria and method by which the Court would arrive at the DAS was left to its discretion and not prescribed by the legislative authority;
... in s tem povezani problemi
... and its inherent problems
a) DAS je del finančne revizije , ki jo izvaja Sodišče; zato je njegov cilj doseči zanesljivost pravilnosti in zakonitosti poslovnih dogodkov; tipična vprašanja finančne revizije so: 'ali poslovne knjige predstavljajo resničen in jasen pregled?' in koliko je bilo napak v poslovnih dogodkih?';
a) the DAS is a part of the financial audit carried out by the Court; as such the objective is to obtain assurance as to the regularity and legality of the underlying transactions; the typical financial audit questions are: "Do the accounts present a true and fair view?" and "How many errors were found in the transactions?";
b) DAS je le posredni del revizije poslovanja
b) the DAS is only indirectly part of the performance audit
Imenuje se tudi 'revizija zdravega finančnega poslovanja' ali 'stroškovne učinkovitosti'. , ki je širšega obsega, ker preiskuje, če so bila sredstva optimalno porabljena; tipično vprašanje revizije poslovanja je: 'ali so bila sredstva porabljena smotrno in v skladu z načelom gospodarnosti, uspešnosti in učinkovitosti?';
Also called "sound financial management audit" or "value for money audit". , which is wider in scope as it examines whether resources have been used in an optimal manner; the typical performance audit question is: "Were resources spent wisely and used in accordance with the principles of economy, efficiency and effectiveness?";
c) čeprav DAS zrcali 100% pravilnost in zakonitost načina porabe sredstev, to še ne pokaže, če so bili izdatki stroškovno učinkoviti, saj DAS ne postavlja in tudi ne more postavljati vprašanj niti dajati odgovorov; z drugimi besedami: denar se lahko v celoti porabi nesmotrno, čeprav se troši pravilno in zakonito;
c) even if the DAS can show that the manner in which resources have been used is 100% regular and legal, this does not give any indication as to whether the expenditure has provided value for money, because the DAS does not and cannot either pose the question or give the answer; in other words: money may be totally wasted even though it is used in an absolutely regular and legal manner;
d) osredotočenje na zakonitost in pravilnost trošenja ne pomaga pri informiranju zakonodajalca in javnosti o tem, ali je bil denar porabljen učinkovito;
d) the focus actually given to the legality and regularity of the spending does not help to inform the legislator and the public as to whether the money has been spent effectively;
e) DAS je dodatek k politični pozornosti, posvečeni 'potrebi' po zmanjšanju goljufij in nepravilnosti, vendar ne prispeva bistveno k zmanjšanju nesmotrne porabe;
e) the DAS approach is a corollary of the political attention paid to the "need" to reduce fraud and irregularity, but it does not significantly contribute to any reduction in waste;
f) mediji pogosto napačno razlagajo obstoječo izjavo o zanesljivosti ter kažejo negativno DAS kot dokaz, da so vsa sredstva EU več ali manj podvržena goljufijam; ta zavajajoča predstava lahko negativno vpliva na odnos državljanov do drugih vprašanj EU, kot sta ustava ali novi finančni načrt;
f) the media very often misinterpret the current Statement of Assurance and present the negative DAS as evidence that more or less all EU funds are subject to fraud; this misleading picture may have a negative influence on citizens' attitudes to other EU issues such as the constitution or the new financial perspective;
g) DAS še ne more v zadostni meri ugotavljati napredka, najsi je pozitiven ali negativen; metodologija se mora še naprej razvijati za dosego zadovoljivih informacij, ki bodo pokazale izboljšave med enim in drugim letom v vsakem sektorju posamezne države članice
g) the DAS approach is not yet sufficiently able to identify progress: either the DAS is positive or negative; the methodology should be further developed in order to obtain sufficient information indicating which improvements have been made in each sector from year to year in the different Member States;
sedanja sprememba DAS. . .
The current reform of the DAS ...
a) oceni nadzornih sistemov in kontrole;
a) an assessment of the supervisory systems and controls;
b) neodvisnem preverjanju poslovanja;
b) substantive transaction testing;
c) pregledu letnih poročil o delu in izjav generalnih direktorjev Komisije;
c) review of the annual activity reports and declarations of the Directors-General at the Commission;
d) vrednotenju zaključkov drugih revizorjev;
d) evaluation of relevant results of other auditors;
... je korak v pravo smer, vendar preskromen
... is a step in the right direction but seems to be too modest
33. meni, da ni več cilj preiskave vzorca poslovnih dogodkov izračunavanje verjetnosti napak ter da se rezultati preizkušanja novega pristopa upoštevajo skupaj z rezultati, pridobljenimi v drugih treh virih;
Understands that the objective of examining a sample of transactions is no longer to calculate the most likely error rate, and that the results of the testing under the new approach are considered together with the results obtained in the other three pillars;
38. poudarja, da nadomestne kontrole, čeprav so pomemben element nadzornih sistemov in kontrol, ne morejo nadomestiti pomanjkljivosti le-teh in (vsekakor) pomanjkljivosti oblikovanja same politike;
Stresses that although compensatory controls are an important element of supervisory systems and controls, they cannot compensate for deficiencies in supervisory systems and controls or - indeed - in policy formulation as such;
40. poziva Komisijo, da zmanjša tveganje napak v podatkih o financiranju Skupnosti z zagotovitvijo, da vključuje zakonodaja Skupnosti jasna, delujoča pravila v zvezi z upravičenostjo stroškov ter da zahteva uvedbo odvračilnih in sorazmernih upravnih kazni, če so upravičeni stroški preseženi;
Invites the Commission to reduce the risks of error in the claims on Community funding by ensuring that Community legislation includes clear, workable rules regarding the eligibility of costs, and that it requires the imposition of dissuasive and proportionate administrative penalties when eligible costs are found to have been overstated;
Enotna revizija
Single audit
UL L 158, 17.06.02, str.
OJ L 158, 17.6.2002, p.
43. pozdravlja Mnenje Sodišča št. 2/2004
Welcomes the Court's Opinion No 2/2004
UL C 107, 30.04.04, str.
OJ C 107, 30.4.2004, p.
1 o 'enotnem modelu revizije', ki ga ima za zelo pomemben prispevek k razpravi o DAS in zato zasluži natančno proučevanje s strani vseh zainteresiranih; ugotavlja, da mnenje ne prinaša le 'enotnega modela revizije' v strogem pomenu tega pojma, tj. da bi bil poslovni dogodek predmet ene revizije s strani enega organa, ampak predvsem vzpostavitev 'Okvira notranje kontrole Skupnosti (CICF)' (odstavek 3);
1. on the 'single audit' model, which it considers to be a very important contribution to the debate on the DAS and therefore deserving of close study by all concerned; notes that the opinion is not mainly about a 'single audit' model in the strict sense of this concept, meaning that a transaction is only subject to one audit by one authority, but first and foremost about the establishment of a "Community internal control framework (CICF)" (paragraph 3);
a) 'skupna načela in standardi ... [naj] se uporabljajo na vseh ravneh uprave institucij in v državah članicah' (odstavek 57);
a) "common principles and standards ... [are] to be applied at all levels of administration in the institutions and Member States alike" (paragraph 57);
b) notranja kontrola mora 'zagotavljati primerno' (ne absolutno) 'zanesljivost zakonitosti in pravilnosti poslovnih dogodkov ter skladnosti z načeli gospodarnosti, uspešnosti in učinkovitosti (odstavek 57);
b) internal controls should "provide reasonable" (not absolute) "assurance on the legality and regularity of transactions, and compliance with the principles of economy, efficiency and effectiveness" (paragraph 57);
c) 'stroški kontrol morajo biti v sorazmerju s koristmi, ki jih prinašajo tako v denarnem kot tudi političnem smislu' (odstavek 57);
c) the "cost of the controls should be in proportion to the benefits they bring in both monetary and political terms" (paragraph 57);
d) 'sistem mora temeljiti na logični verižni strukturi, kjer se opravljajo kontrole, zabeležbe in poročanja v skladu s skupnimi standardi, ki vsem udeležencem omogočajo, da se lahko nanje zanesejo' (odstavek 57)
d) the "system should be based around a logical chain structure where controls are undertaken, recorded and reported to a common standard, allowing reliance to be placed on them by all participants" (paragraph 57)
Besedilo mnenja je priloženo. ;
The full wording of the formal opinion is annexed. ;
50. pozdravlja pobudo nizozemskega računskega sodišča, ki letno objavlja 'EU Trend Report' o finančnem poslovanju v Evropski uniji in predstavlja svoje mnenje o spremljanju in kontroli porabe sredstev EU na Nizozemskem
Notes and welcomes the Netherlands Court of Auditors' initiative to publish each year an "EU Trend Report" in which it examines financial management in the European Union and presents its opinion on the monitoring and control of the use of EU funds in the Netherlands
http://www.rekenkamer.nl/9282200/v/index.htm. ; rad bi spodbudil druge nacionalne revizijske organe, da bi sledili tej pobudi;
http://www.rekenkamer.nl/9282200/v/index.htm . ; would like to encourage other national audit institutions to follow that initiative;
Izboljšanje letnih poročil o delu in izjave generalnih direktorjev
Improvement of the annual activity reports and declarations by Directors-General
Nadaljnja priporočila
Further recommendations
62. poziva Računsko sodišče , da v svoji Izjavi o zanesljivosti poda tudi svoje ocene glede pravilnosti informacij, ki jih je podala Komisija in države članice ter da oceni dosežen napredek;
Invites the Court of Auditors to include in its DAS observations an evaluation of the correctness of the information presented by the Commission and the individual Member States and to evaluate the progress achieved;
67. poziva Računsko sodišče, da predloži letno poročilo o svojih aktivnostih, sposobnostih za dosego zastavljenih ciljev, stroških na enoto, pomembnih področjih razvoja in drugih relevantnih dejavnikih v zvezi z učinkovitostjo institucije; meni, da bi bilo takšno poročilo o učinkovitosti odličen način za objavo informacij o posodobitvi Izjave o zanesljivosti in drugih spremembah v reviziji, ki jo izvaja Sodišče;
Invites the Court of Auditors to produce an annual report showing the Court's own activities, its ability to meet production targets, the unit costs, significant areas of development and other relevant factors as regards the institution's performance; notes that such a performance report also would be an excellent way of publishing information on the modernisation of the DAS and other developments in the Court's audit approach;
69. pozdravlja namero Sveta, da "se še bolj posveti obravnavi vprašanj revizije in finančne kontrole v prizadevanju za bolj urejen in učinkovit nadzor nad priporočilom Sveta o razrešnici"
Welcomes the Council's intention "to further strengthen its treatment of questions of audit and financial control in order to have a more regular and effective monitoring process of the Council's recommendation of the discharge"
– je vseh 25 držav članic revidiranih za isti program ali dejavnost,
- all 25 Member States are audited for the same programme or activity,
– so rezultati vsake države članice objavljeni odprto in pregledno, tako da je mogoča primerjava,
- the results are published for each Member State openly and transparently so that comparisons can be made,
ter poziva Sodišče, da v prihodnje organizira naknadne revizije za spremljanje napredka;
and invites the Court to organise follow-up audits at subsequent points in the future so that progress can be monitored;
i) združil številne vodilne osebe z izkušnjami v institucijah EU, nacionalne revizijske organe, ministrstva za finance in strokovnjake iz mednarodnih revizijskih organov;
i) bring together a number of leading figures with experience of the EU institutions, national audit authorities and finance ministries as well as experts from international audit bodies;