natgillin/translations-raw huggingface dataset:
J. ker sta delovanje Odbora za proračunski nadzor na splošno in zlasti postopek razrešnice del postopka, katerega cilj je: vzpostavitev popolne odgovornosti Komisije kot celote in vseh ostalih zadevnih udeležencev v skladu s Pogodbo, oblikovanje okolja, ki k temu prispeva, ter izboljšanje finančnega poslovodenja v EU in s tem ustvarjanje trdnejše podlage za odločanje na podlagi rezultatov revizije Računskega sodišča,
J. whereas the work of its Committee on Budgetary Control in general and the discharge procedure in particular is a process aims at establishing full accountability from the Commission as a whole, as well as from all other relevant actors in accordance with the Treaty, at creating an environment to facilitate this and at improving financial management in the EU and thereby creating a more solid basis for decision-taking in the light of the Court of Auditors' audit results,
K. ker je lahko vodenje organizacije uspešno le, če najvišje vodstvo daje dober zgled,
K. whereas there can only be good governance in an organisation if top management provides a good example,
L. ker dobro vladanje pomeni tudi vzpostavitev dobrega sistema medsebojnega nadzora med nadzorniki, računovodji, notranjimi revizorji na eni in poslovnim vodstvom na drugi strani;
L. whereas good governance also means that a sound system of checks and balances is established between controllers, accountants and internal auditors on the one hand and operational management on the other,
M. ker mora biti uspešen in učinkovit notranji nadzor v finančno uredbo vključen kot proračunsko načelo,
M. whereas effective and efficient internal control should be included as a budgetary principle
Sedanja proračunska načela iz člena 3 Finančne uredbe so „enotnost, točnost, enoletnost, ravnoteżje, obračunska enota, univerzalnost, specifikacija, dobro finančno poslovodenje in preglednost proračuna“. kot predlaga Komisija v zgoraj omenjenem sporočilu (akcijski načrt za integriran okvir notranje kontrole),
The current budgetary principles as set out in Article 3 of the Financial Regulation are "unity, budgetary accuracy, annuality, equilibrium, unit of account, universality, specification, sound financial management and transparency". in the Financial Regulation, as proposed by the Commission in its above mentioned Communication - Action Plan towards an Integrated Internal Control Framework,
N. ker direktive in priporočila Komisije za računovodstvo in revizije v zasebnem sektorju kažejo, da Komisija verjame v pomembnost visokokakovostnega finančnega poročanja in revidiranja,
N. whereas the Commission's directives and recommendations for private sector accounting and auditing suggest that the Commission believes in the importance of high-quality financial reporting and auditing,
O. ker je najboljši način, da Komisija pokaže svojo resnično zavezanost preglednosti in visokokakovostnim finančnim informacijam in finančnemu poročanju, da daje zgled in prejme pozitivno izjavo DAS s strani Evropskega računskega sodišča,
O. whereas the most powerful way that the Commission can demonstrate its real commitment to transparency and high quality financial information and reporting is by leading by example and by obtaining a positive DAS from the European Court of Auditors,
Horizontalna vprašanja
HORIZONTAL ISSUES
Zanesljivost poslovnih knjig
Reliability of the accounts
2. ugotavlja, da bodo težave po mnenju Komisije obravnavane v novem računovodskem sistemu v letu 2005 (odstavek 1.17 letnega poročila Sodišča);
Notes that the Commission is of the opinion that the problems will be addressed by the new accounting system in 2005 (paragraph 1.17 of the Court's annual report);
Začetna bilanca stanja
The opening balance sheet
5. meni, da je nejasnost glede končne odgovornosti za predložene številke nesprejemljiva; pričakuje, da bodo te težave odpravljene v letu 2006 in se zamuda ne bo razumela kot nesoglasje med odredbodajalci in računovodji;
Finds the uncertainty about who has final responsibility for the establishment of these figures unacceptable; expects that these difficulties will be resolved in 2006 and that the delay is not to be seen as a dysfunction between authorising officers and the accounting officer;
6. ugotavlja, da je znesek namenjen vnaprejšnjemu financiranju oz. denar, ki je izplačan, vendar še ni bil končno sprejet kot upravičen ali porabljen – ocenjen na približno 64.000 milijonov EUR (odstavek 1.30), kar ustreza 2/3 proračuna;
Notes that the amount of the pre-financings, that is, money which is disbursed but still not yet finally accepted as eligible or used, is estimated to be approximately EUR 64 000 million (paragraph 1.30), which correspond to about two thirds of the budget;
Proti celostnemu okviru notranjega nadzora
Towards an Integrated Internal Control Framework
- „skupna načela in standardi (naj) se uporabijo na vseh ravneh upravljanja v institucijah in državah članicah podobno“,
- "common principles and standards ... (are) to be applied at all levels of administration in the institutions and Member States alike",
- notranji nadzor mora „dati primerno“ – ne absolutno – “zagotovilo o zakonitosti in pravilnosti poslovnih dogodkov v skladu z načeli gospodarnosti, uspešnosti in učinkovitosti“,
- internal control should "provide reasonable" - not absolute - "assurance, on the legality and regularity of transactions, and compliance with the principles of economy, efficiency and effectiveness",
- „strošek nadzora mora biti sorazmeren s koristmi, ki jih v denarnem in političnem smislu prinaša“,
- the "cost of the controls should be in proportion to the benefits they bring in both monetary and political terms",
- „sistem mora temeljiti na logični verižni strukturi, kjer se nadzor izvaja in zapiše v skladu s skupnimi standardi ter tako omogoči, da se lahko vsi sodelujoči nanj zanesejo“,
- 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";
10. ravno tako pozdravlja zgoraj omenjeno sporočilo Komisije o načrtu za celostni okvir notranjega nadzora, skupino strokovnjakov in akcijski načrt, ki je nastal kot odgovor na resolucijo o razrešnici za leto 2003 in kot nadaljevanje mnenja Računskega sodišča št. 2/2004;
Welcomes equally the above mentioned Communication from the Commission on a roadmap to an integrated internal control framework, the panel of experts and the Action Plan which followed it as response to its 2003 discharge resolution and as follow-up to the Court's opinion No. 2/2004;
12. poudarja, da če je Komisija odgovorna za odhodke, potem mora imeti mehanizme, ki ji omogočajo, da to odgovornost uresničuje, če pa teh mehanizmov nima, potem se mora njena odgovornost spremeniti;
Emphasises that if the Commission is to be accountable for expenditure, it must have mechanisms that enable it to deliver on that accountability and that if those mechanisms are not made available to it, its accountability should be changed;
Indikatorji napredka izvajanja celostnega okvira notranjega nadzora
Scoreboard for the implementation of an Integrated Internal Control Framework
18. zahteva nadaljnje podrobne informacije na ravni Komisije in držav članic (ter na ravni regij, če je potrebno) o ukrepih, ki se izvajajo, ukrepih, ki se ne izvajajo, razlogih za zamude, časovnih rokih, učinkovitosti izvajanja itd., da dobi popoln pregled nad doseženimi rezultati in odprtimi vprašanji, ki jih je še treba obravnavati; poziva Komisijo, da te informacije predloži kot del priprave na postopek razrešnice za leto 2005;
Requests further detailed information at Commission level and Member State level, and at regional level if needed, on measures implemented and not implemented, reasons for delays, deadlines, effectiveness of implementation and such like, so as to be allowed to have a complete overview of results obtained and outstanding issues still to be dealt with; calls on the Commission to submit to it this information as part of the preparation of the 2005 discharge procedure;
Poziva Računsko sodišče, da:
Invites the Court of Auditors to:
- spremlja in pregleda izvajanje predlaganega akcijskega načrta na podlagi ocene pomanjkljivosti, ki jo predloži Komisija, ter preveri učinkovitost nadzornih in kontrolnih sistemov pri obvladovanju tveganja napak na podlagi tekočega petletnega revizijskega programa,
- follow and examine the implementation of the action plan proposed, based on the Commission's gap-assessment and test the effectiveness of the supervisory and control systems in managing the risk of error over a five year rolling audit programme,
- ocenjuje s tem povezano zagotovilo, ki ga vsako leto predložijo direktorati Komisije glede delovanja nadzornih in kontrolnih sistemov ter glede ustreznosti dopolnilnih ukrepov, ki se sprejmejo, kadar ti ne delujejo učinkovito, zlasti v državah članicah;
- assess the related assurance which the DGs give annually on the effective operation of the supervisory and control systems, and the adequacy of the supplementary measures taken when they do not operate effectively, in particular in the Member States;
Izjava o zanesljivosti
Declaration of Assurance
22. ugotavlja, da bi tak sistem, skupaj z enakovrednim sistemom nacionalnih izjav oblikoval model, s katerim bi se določila najbolj zaskrbljujoča področja horizontalno, v zvezi s programi Komisije, in vertikalno, v zvezi z odgovornostmi držav članic;
Notes that such a system, coupled with an equivalent system of national statements, would create a matrix identifying areas of most concern both horizontally, regarding Commission programmes, and vertically, concerning Member State responsibilities;
25. poziva Komisijo, da oblikuje poročilo o učinkovitosti obstoječega urejevalnega okvira v zvezi s sistemi upravljanja, zanesljivosti in certificiranja izjav različnih organov držav članic, pri čemer naj upošteva:
Asks the Commission to produce a report on the effectiveness of the existing regulatory framework regarding management, assurance and certification systems of declarations of the Member States' various bodies, taking into consideration:
- natančno stopnjo izvajanja obstoječe zakonodaje s strani držav članic in urejevalnega mehanizma;
- the precise degree of implementation of the existing legislation by Member States and the regulatory mechanism;
- njegove birokratske in upravne stroške za evropske davkoplačevalce;
- its bureaucratic and administrative cost to the European taxpayers;
- njegovo dodano vrednost pri preprečevanju nepravilnega upravljanja in obnovitvi sredstev Skupnosti;
- its value added in the prevention of misadministration and the recovery of Community funds;
- njegov vpliv pri pravilni razdelitvi odgovornosti;
- its influence in the correct attribution of responsibilities;
- skladnost različnih obstoječih sistemov prijave;
- the coherence of the various existing declaration systems;
- prednosti uporabe enotnega postopka prijave držav članic v okviru finančne uredbe, namesto razpršene sektorske zakonodaje;
- the advantages of instituting a single Member States declaration procedure in the context of the Financial Regulation instead of disperse sectoral legislation;
na podlagi rezultatov zgoraj navedenih analiz, poziva Komisijo, da nadaljuje ustrezne zakonodajne predloge;
depending on the results of the above mentioned analysis, invites the Commission to proceed with the appropriate legislative proposals;
26. obžaluje odločitev Sveta, da ne želi razpravljati o predhodnih in naknadnih izjavah na nacionalni ravni; zato poziva nacionalne odbore za javne finance in nacionalne parlamente, da poiščejo informacije pri svojih vladah in v parlamentih razpravljajo o stališču svojih vlad do odstavka 12 zgoraj omenjenih sklepov Ekonomsko-finančnega sveta, ki se glasi:
Deplores the decision of the Council to refuse to discuss national political level ex ante statements and ex post declarations; therefore invites national public accounts committees as well as national parliaments to seek information from their government and to have a parliamentary debate on their government's position on paragraph 12 of the above mentioned ECOFIN Council's conclusions, which reads as follows:
28. opozarja, da medtem ko je Komisija v skladu s členom 271 Pogodbe odgovorna za izvrševanje proračuna, so države članice odgovorne za nadzor nad sredstvi v deljenem upravljanju, ki so opredeljena v sektorskih uredbah in njihovih podrobnih pravilih;
Recalls that whilst the Commission is responsible under Article 274 of the Treaty for the implementation of the budget, the Member States have responsibility for the controls over funds in shared management which are defined in the sector regulations and in their detailed rules;
30. verjame, da si mora Komisija prizadevati za enako umestitev v prostoru plačilnih agencij (skupna kmetijska politika) in organov upravljanja (strukturni skladi), ter kadar je mogoče, obe združiti v vsaki državi članici, da se Komisiji omogoči dobro spremljanje, kdaj in kako se porabljajo sredstva v vsaki državi članici;
Believes that the Commission should strive for the same geographical location of Paying Agencies (Common Agricultural Policy) and Managing Authorities (Structural Funds) and whenever possible combine the two in each member State in order to enable the Commission to keep a good track of where, when and how EU funds are being spent in each Member State;
37. pozdravlja razpravo o tem, kateri organ bi bil za to najboljši, ter poziva Komisijo in Svet, da obravnavata alternativni pristop, ki izhaja iz interesov Sveta za izjave na sektorski ravni, kot je izraženo v odstavku 9
Welcomes a discussion about which authority might be the best for the purpose and invites the Commission and the Council to consider the alternative approach inspired by the Council's interest in declarations at sector level as expressed in paragraph 9
„Komisija mora v sodelovanju z državami članicami zagotoviti oceno sedanjih nadzorov na sektorski in regionalni ravni ter vrednost obstoječih izjav in deklaracij.“ sklepov Ekonomsko-finančnega sveta;
"The Commission, working with the Member States, should provide an assessment of the present controls at sector and regional level and the value of existing statements and declarations." of the ECOFIN Council conclusions;
Predhodne in naknadne deklaracije za vsako področje finančnih perspektiv
Ex-ante and ex-post declarations for each area of the financial perspectives
- za obdobje1994–1999 je Komisija odobrila 1 104 programe strukturnih skladov in 920 projektov kohezijskega sklada (odstavek 5.4);
- for the 1994 - 1999 period the Commission approved 1 104 Structural Funds programmes and 920 Cohesion Fund projects (paragraph 5.4);
- za obdobje2000–2006 obstaja 606 programov strukturnih skladov, 1 163 projektov kohezijskega sklada in 72 projektov ISPA (odstavek 5.4),
- for the 2000 - 2006 period there are 606 Structural Funds programmes, 1 163 Cohesion Fund projects and 72 instrument for structural policy for pre-accession projects (paragraph 5.4);
- vsak program lahko zajema več tisoč projektov (odstavek 5.10);
- each programme may contain several thousand projects (paragraph 5.10);
- v okviru skupne kmetijske politike (SKP) je 91 plačilnih agencij (glej tabelo 4.2);
- under the Common Agricultural Policy (CAP) there are 91 Paying Agencies (see table 4.2);
40. poudarja, da niti Komisija niti (dokončno) Sodišče ne moreta pregledati vsakega posameznega potrdila in/ali revizijskega poročila, ki izhaja iz primarne ali sekundarne stopnje nadzora zaradi zelo velikega števila projektov, programov in plačilnih agencij;
Underlines that neither the Commission, nor, ultimately, the Court, is in a position to scrutinize every individual certificate and/or audit report emanating from primary or secondary control level due to the very high number of projects, programmes and paying agencies;
42. poziva Komisijo, da predstavi predloge v zvezi z obliko in vsebino teh dopolnilnih dogovorov v smislu izvajanja zgoraj navedenega akcijskega načrta za celostni okvir notranjega nadzora, ter kot začasen ukrep poziva države članice, da prepoznajo organ na osrednji ravni držav članic kot pristojen in odgovoren za izdajo deklaracij in obveščanje Komisije o tem;
Invites the Commission to present proposals as regards the form and content of these complementary arrangements in the context of the implementation of the above mentioned Action Plan towards an integrated internal control framework and as a temporary measure invites the Member States to identify the body at central Member State level to be responsible and accountable for issuing the declarations and to inform the Commission accordingly thereof;
Predhodna izjava o razkritju
Ex-ante disclosure statement
Naknadne izjave o zanesljivosti
Ex-post declaration of assurance
46. pričakuje, da bo naknadna izjava na osrednji ravni držav članic izhajala iz izjav direktorja vsake plačilne agencije (SKP) in organa upravljanja (strukturni skladi) ter iz poročil o potrdilu, ki ga izda direktor certifikacijskih organov;
Expects the ex-post declaration at central Member State level to be built on declarations from the Director of each paying agency (CAP) and managing authority (Structural Funds) and on the certification reports issued by the Directors of the certifying bodies;
Člen 53(5) Finančne uredbe:
Article 53(5) of the Financial Regulation
49. zato poziva Komisijo, da vzpostavi intenzivnejši program naknadnih revizij za potrditev poslovnih knjig in v celoti uporablja odložitev plačil ali finančne popravke, kadar od držav članic ne more dobiti zagotovila;
Invites, therefore, the Commission to set up a more intense programme of ex-post clearance of accounts audits and fully to make use of suspension of payments or financial corrections whenever the Commission cannot obtain assurance from the Member States;
- poziva Komisijo, da stori vse, kar je v njeni pristojnosti, in države članice prepriča, da omogočijo javni dostop do podatkov o projektih in upravičencih sredstev EU v deljenem upravljanju;
- Invites the Commission to do everything in its power to induce Member States to give public access to information about the projects and beneficiaries of EU funds in shared management.
- meni, da zdajšnje razmere, ko večina držav članic ni omogočila javnega dostopa do podatkov o projektih in upravičencih sredstev EU v deljenem upravljanju, ne koristijo celotni preglednosti v EU; zato odločno poziva Komisijo in države članice, da odpravijo to nepravilnost;
- Feels that the current situation where most Member States have not given the public access to information about projects and beneficiaries of EU funds in shared management does not benefit overall transparency in the EU; strongly urges therefore the Commission and the Member States to resolve this anomaly
- poudarja, da obstajajo težave s sedanjim načinom, kako Komisija izvaja pravila predhodnega in naknadnega obveščanja javnosti o sredstvih, ki se upravljajo v okviru centraliziranega neposrednega upravljanja, ker je pridobivanje podatkov oteženo zaradi različnih načinov objavljanja podatkov GD v svetovnem spletu;
- Stresses that there are problems with the current manner in which the Commission is applying the rules of ex ante and ex post publicity to the funds managed under centralised direct management, since retrieving the information is difficult because the DGs have different ways of publicising the data on the internet
- opozarja na potrebo po večji odprtosti v zvezi z različnimi vrstami strokovnih skupin, ki svetujejo Komisiji in odborom, ki delujejo v postopku komitologije;
- Draws attention to the need for more openness with regard to the different types of expert groups advising the Commission and also the committees working within the comitology procedure
zahteva, da Komisija javnosti olajša dostop do podatkov o različnih vrstah strokovnih skupin, vključno s podatki o dejavnostih in članstvu skupin;
Demands that the Commission makes information easily available to the public about the different types of expert groups, including data about the activities and membership of the groups;
Možna vloga nacionalnih revizijskih uradov
The possible role of national audit offices
55. verjame, da lahko nacionalne revizijske institucije revidirajo sisteme notranjega nadzora, ki jih je vzpostavila nacionalna uprava, ter pravilnost in zakonitost poslovnih dogodkov, opravljenih v njihovi državi;
Believes that national audit institutions could audit the internal control systems set up by the national administration as well as the regularity and legality of the underlying transactions effected in their own country;
58. predlaga premislek o povabilu predstavnikov nacionalnih revizijskih organov in nacionalnih parlamentarnih odborov za proračunski nadzor k predstavitvi letnega poročila Računskega sodišča zadevnemu odboru Parlamenta;
Suggests that consideration be given to inviting representatives of national audit bodies and national parliamentary budgetary control committees to the presentation of the Court of Auditors' annual report to the Parliament's relevant committee;
Sistem notranjega nadzora Komisije
Commission's internal control system
Letna poročila o dejavnostih in izjave
Annual Activity Reports and Declarations
62. pričakuje, da Komisija in zlasti osrednji organi, odgovorni za smernice za letna poročila o dejavnostih in izjave, dajo prednosti sestavi kazalnikov, ki so neposredno povezani z zakonitostjo in pravilnostjo;
Expects the Commission, and in particular the central departments responsible for the guidelines for annual activity reports and declarations, to give priority to the elaboration of indicators which have a direct link to legality and regularity;
- da je za pet od sedmih sektorjev v finančni perspektivi Sodišče ugotovilo slabosti, ki niso bile vključene v izjave generalnih direktorjev,
- that for five of the seven sectors in the Financial Perspectives the Court identified weaknesses which had not been included in the declarations of the Directors-General,
- da za tri sektorje izjave niso bile povezane s sklepi revizije Sodišča,
- that for three sectors the declarations were not relevant to the Court's audit conclusions,
- da za dva sektorja po popravkih izjave niso bile pomembne,
- that for two sectors the declarations were relevant after corrections,
- da za dva sektorja izjave niso imele neposrednega pomena;
- that for two sectors the declarations were of immediate relevance;
Sintezno poročilo
Synthesis report
„je sinteza ukrep, prek katerega Komisija izvršuje svojo politično odgovornost z analiziranjem letnih poročil o dejavnostih in njihovih izjav ter s sprejetjem stališča glede glavnih horizontalnih vprašanj, vključno z ustreznimi ukrepi za vprašanja, ki jih je treba reševati na ravni Komisije.
"The Synthesis is an act through which the Commission exercises its political responsibility, by analysing the annual activity reports and their declarations and by adopting a position on major horizontal issues, including appropriate actions for issues requiring remedy at Commission level.
Ta pristop temelji na reformi, ki je decentralizirala vodstvene odgovornosti na generalne direktorje in vodje služb, pod političnim nadzorom zadevnega Komisarja“;
This approach is based on the reform, which decentralised the management responsibilities to Directors-General and Heads of Service , under the political supervision of the relevant Commissioner";
69. ugotavlja, da so letna poročila o dejavnostih in zgoraj omenjeno sporočilo Sinteza 2004 elementi sistema notranjega nadzora ter da notranji nadzor v Komisiji ne bo nikoli močnejši kot politična volja v ozadju;
Notes that annual activity reports as well as the above mentioned Communication on 2004 Synthesis are elements in the internal control system and that internal control in the Commission will never be stronger than the political will behind it;