natgillin/translations-raw huggingface dataset:
Vse nepravilnosti ali utemeljene sume glede kršitev je treba prijaviti ustreznim organom.
Any irregularities or reasonable suspicion as to the perpetration of an offence should be reported to the relevant Authorities.
Naloga državne zakladnice Republike Ciper je nadzorovati in spremljati ustavno, zakonito in odgovorno izvajanje javnih finančnih operacij, tako da so v podporo procesu odločanja, s tem pa zagotavlja učinkovito izvajanje finančne in fiskalne politike v državi.
The Treasury of the Republic of Cyprus has as its mission, the supervision and monitoring of the constitutional, legal and responsible management of the public financial operations that support the decision making process, securing the effective implementation of financial and fiscal policies in the Republic of Cyprus.
Po mojih izkušnjah bi morale biti glavne značilnosti kulture dobrega finančnega poslovodenja v javnih službah:
Based on my experience, the main features of a sound financial management culture in any public service should include:
· organizacijska struktura, cilji, strategije in politike,
· Organisational structure, objectives, strategies and policies
· opredelitev pristojnosti in odgovornosti,
· Lines of responsibility and accountability
· kadrovske zmožnosti in znanja,
· Staffing competences and skills
· zakoni in predpisi, postopki in notranji nadzor,
· Laws and regulations, procedures and internal controls
· informacijski sistemi in avtomatizacija,
· Information systems and automation
· zunanje in notranje revizije.
· External and internal audit
Namen strateških načrtov in procesa načrtovanja na splošno je razporejanje ekonomskih virov v korist javnih služb, kar omogoča vodstvu uresničevanje ciljev glede politike in uspešnosti.
The strategic plans, and the planning process in general, are used for the allocation of economic resources to the outputs and outcomes of the public service and enable the management to reach the policy and performance objectives.
Za uresničevanje ciljev javnih služb je potrebno tudi usklajevanje posameznih ciljev vodstva in osebja.
An alignment of the management and staff individual objectives is also necessary for the achievement of the public service objectives.
Jasno začrtana odgovornost in ureditev glede odgovornosti prispevata k motiviranosti vodstva in osebja za dobro in uspešno delo.
Clear lines of responsibility and arrangements for accountability constitute elements for motivation of the management and staff towards good performance.
Poleg potrebne organizacijske ureditve je pomembna prvina kulture dobrega finančnega poslovodenja tudi kakovostno osebje v javni službi – v smislu znanja, strokovne podkovanosti, izkušenosti in etičnih vrednot.
Beside all organisational arrangements in place, a major element for sound a financial management culture is the quality of staff of the public service, in terms of skills, technical knowledge, experience and ethical values.
Sistem notranjega nadzora v javni službi bi moral zagotavljati, da bodo njeni cilji zares izpolnjeni, še posebej glede:
The internal control system of the public service should provide reasonable assurance that its objectives will be met with particular reference to:
· učinkovitosti operacij,
· The effectiveness of operations,
· gospodarne in učinkovite rabe virov,
· The economic and efficient use of resources,
· skladnosti z veljavnimi politikami, postopki, zakoni in predpisi,
· Compliance with applicable policies, procedures, laws and regulations,
· varovanja premoženja in interesov pred vsakovrstnimi izgubami, tudi zaradi goljufij, nepravilnosti ali korupcije, ter
· The safeguarding of assets and interests from losses of all kinds, including those of fraud, irregularity or corruption, and
· integritete in zanesljivosti informacij, računov in podatkov.
· The integrity and reliability of information, accounts and data.
Utrjeni informacijski sistemi in avtomatizacija bi na splošno lahko izboljšali sistem notranjega nadzora, pod pogojem, da bo na voljo dodelan in celovit načrt za njihovo izvajanje in da se lahko doseže njihova zaželena funkcionalnost v javni službi.
Robust information systems and automation, in general, could improve the internal control system, provided that there is a detailed and complete plan for their implementation and they can achieve the desired functionality in the public service.
Nenazadnje so sestavni del finančnoposlovodnega okvira javne službe tudi zunanje in notranje revizijske funkcije, ki podpirajo dobro upravljanje, odgovornost, preglednost in nadzor, pripomorejo pa tudi k verodostojnosti in okrepijo kulturo dobrega finančnega poslovodenja.
Last but not least, external and internal audit functions are an integral part of a public service framework for financial management, supporting good governance, accountability, transparency and control, as well as adding credibility and boosting the soundness of the financial management culture.
Dobro usklajena kombinacija vsega naštetega omogoča javni službi vzpostaviti in vzdrževati to kulturo, da se doseže čim večja uspešnost, gospodarnost, smotrnost in učinkovitost.
A well balanced combination of all the above features enables the public service to establish and maintain a sound financial management culture, in order to achieve optimum performance, economy, efficiency and effectiveness.
Po Pogodbi Računsko sodišče pomaga Parlamentu pri nadzoru nad izvrševanjem proračuna.
According to the Treaty, the Court shall assist Parliament in exercising its powers of control over the implementation of the budget.
Kako bi opisali svoje naloge v zvezi s poročanjem Evropskemu parlamentu, zlasti njegovemu odboru za proračunski nadzor?
How would you describe your duties with regard to reporting to the European Parliament and its Committee on Budgetary Control, in particular?
Člen 287 Pogodbe o delovanju Evropske unije določa, da Računsko sodišče pomaga Evropskemu parlamentu in Svetu pri izvajanju njune pristojnosti nadzora nad izvrševanjem proračuna.
Article 287 of the Treaty on the Functioning of the European Union provides that the Court of Auditors shall assist the European Parliament and the Council in exercising their powers of control over the execution of the budget.
Pogodba to pomoč določa v obliki izjave o zanesljivosti (DAS), ki priča o zanesljivosti poslovnih knjig ter zakonitosti in pravilnosti poslovnih dogodkov.
The Treaty defines this assistance to both Institutions, in the form of a statement of assurance (DAS), as to the reliability of the accounts and the legality and regularity of the underlying transactions.
Po Pogodbi je Računsko sodišče odgovorno za pregled računov z vsemi prihodki in odhodki Unije in za ugotavljanje, ali je bilo finančno poslovodenje dobro.
According to the Treaty, the Court of Auditors is responsible for examining the accounts of all revenue and expenditure of the Union and whether the financial management has been sound.
Zaradi tega so poročila (letno ali posebna/ad hoc), ki jih sodišče pošilja Evropskemu parlamentu, zlasti odboru za proračunski nadzor, tako zelo pomembna.
Consequently, the reports (annual or special/ad-hoc) which the Court submits to the European Parliament and, in particular, to the Committee on Budgetary Control, are of great importance.
Delo sodišča je pomembna osnova za vsakoletni postopek razrešnice, ko Evropski parlament na podlagi njegovih priporočil odloči, ali je Komisija izpolnila svojo odgovornost za izvršitev proračuna za preteklo leto.
The Court’s work provides an important basis for the annual discharge procedure whereby the European 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.
Poleg tega se lahko odbor za proračunski nadzor prav zaradi dela sodišča osredini na posamezna področja, da reši težave, zmanjša tveganja in poveča gospodarnost, učinkovitost in uspešnost glede uporabe finančnih sredstev EU v korist evropskih državljanov.
In addition, through the Court’s work, the Committee on Budgetary Control can divert its focus in specific areas, in order to solve problems, minimise risk and maximise the economy, efficiency and effectiveness of the use of the EU financial resources, to the benefit of the European citizens.
Konec koncev morajo biti poročila sodišča točna, zanesljiva ter morajo vsebovati priporočila in odzive revidiranih subjektov, s čimer odboru za proračunski nadzor pomagajo pri uresničevanju njegovih nalog in ciljev.
Effectively, the reports of the Court must be accurate, reliable and incorporate recommendations and responses of the audited bodies, in order to best assist the Committee on Budgetary Control to fulfil its task and objectives.
Za čim večji vpliv ugotovitev in priporočil iz poročila je bistvena jedrnatost in uporaba razumljivega jezika, po potrebi pa se je treba izogibati tehnični terminologiji oziroma jo ustrezno pojasniti.
Vital elements for the maximum impact of the report findings and recommendations are conciseness and the use of commonly understandable language, with the avoidance of, or the use of proper interpretation for, technical terms, as deemed necessary.
Iz izkušenj zelo cenim koristi konstruktivnega sodelovanja med nacionalnim revizijskim organom in nacionalnim parlamentom in se zavedam, da je to potrebno, poznam pa tudi koristi tesnega sodelovanja, ki sem ga vzpostavil z nacionalnim revizijskim organom.
From experience, I fully appreciate the benefits and the necessity of constructive cooperation between the National Audit Institution and National Parliament, as well as the benefits from the close cooperation I have built with the National Audit Institution.
Kot generalni računovodja se skupaj z vrhovnim revizorjem, ki vodi nacionalni revizijski organ, tesno sodelujem z odborom nacionalnega parlamenta za revizijo javnih računov, ki me redno vabi na svoje seje, kadar nadzoruje delo ministrstev, državnih sekretariatov in služb, da podam neodvisno strokovno mnenje o vprašanjih javnega finančnega poslovodenja in javnih naročil.
As the Accountant General, together with the Auditor General – Head of the National Audit Institution, I am a close associate of the Public Accounts Audit Committee of the National Parliament, regularly invited to attend meetings, when Ministries/Departments/Services are under parliamentary scrutiny, so as to provide my independent expertise on matters relating to Public Financial Management and Public Procurement.
To sodelovanje temelji na vzajemnem zaupanju in spoštovanju, takšne odnose pa si bom prizadeval zgraditi tudi z odborom za proračunski nadzor, če bom izvoljen za člana Evropskega računskega sodišča.
This cooperation has been built on mutual trust and respect and I will endeavour to form such a relationship with the Committee on Budgetary Control, if I am honoured to be a Member of the European Court of Auditors.
V tej smeri bom deloval s svojim prispevkom v revizijskih skupinah/senatih ter kolegiju sodišča in v osebnih odnosih, izmenjavi mnenj in posvetovanju s predsednikom in člani odbora za proračunski nadzor.
I will work in this direction through my contribution in the Audit Groups/Chambers of the Court, the College of the Court and through personal contact, exchange of views and consultation with the Chairman and Members of the Committee on Budgetary Control.
Kaj je po vašem mnenju dodana vrednost pri reviziji smotrnosti poslovanja in kako naj se ugotovitve upoštevajo pri upravljanju?
What do you think is the added value of performance audit and how should the findings be incorporated in the management?
Revizija smotrnosti poslovanja je zunanja ocena gospodarnosti, učinkovitosti in uspešnosti javnih služb/sredstev/projektov pri uporabi razpoložljivih virov.
Performance audit is an external assessment of the economy, efficiency and effectiveness of public services/funds/projects in the employment of the available resources.
Ta vrsta revizije je znana tudi kot revizija „finančno najugodnejše možnosti“, torej ugotavljanje, ali je javna služba denar porabila tako, da je pridobila kar največjo vrednost.
Performance audit is also known as an audit of ‘value for money’, i.e. whether best value for the money spent has been obtained by the public service.
Revizije kakovosti in uspešnosti omogočajo dodano vrednost tako revizorju kot revidiranemu subjektu.
Quality performance audits add value to both the auditor and the auditee.
Revizor dobi vpogled v operacije subjekta in njegovo področje dela, kar poveča razumevanje tveganj ter pripomore k boljši in učinkovitejši reviziji.
The auditor gets an insight of the auditee operations and field of work, which enhances the understanding of risks and resulting in a better and more effective audit.
Revidiranemu subjektu pa to pomaga pri izvajanju operacij, saj lahko z boljšo porazdelitvijo sredstev poveča kakovost rezultatov v korist državljanov.
The auditee is assisted to improve the functioning of its operations to optimise the quality of the output, by better allocation of resources, for the benefit of the citizens.
Po mojem mnenju je dodana vrednost pri revizijah smotrnosti poslovanja odvisna od kakovosti revizijskega posla ter uspešnosti revizorja in revidiranega subjekta, zavzetosti ter učinkovitosti njunega sodelovanja in komunikacije.
The added value of performance audit, in my opinion, is dependent on the quality of the audit work and the performance of the roles of both the auditor and the auditee, in the audit engagement, as well as on the effectiveness of their cooperation and communication.
Odločilni dejavniki uspešnosti
Critical factors of success are the following:
a) Revizija mora:
a) The audit should-
· biti pravična,
· be fair,
· biti osredinjena na merjenje in poročanje o ugotovitvah ter
· be focused on the measurement and reporting of outcomes, and
· vzbujati odgovornost in zaupanje.
· enhance accountability and trust.
b) Revizijska priporočila morajo:
b) The audit recommendations should be-
· temeljiti na (zadostnih, ustreznih, zanesljivih) dokazih, biti jasna ter
· evidence-based (sufficient, relevant, reliable) and clear, and
· omogočati stroškovno učinkovito izvedbo.
· capable of being implemented in a cost-effective manner.
c) Revizijsko poročilo mora biti uravnoteženo in ne sme biti osredinjeno na negativne vidike.
c) The audit report should be balanced and not have negative concentration.
d) O revizijskih ugotovitvah je treba v zgodnji fazi razpravljati skupaj z revidiranim subjektom v iskrenem in odkritem dialogu.
d) The audit findings should be discussed with the auditee at an early stage, by following an honest and open dialogue.
e) Zlasti pri kompleksnejših in bolj občutljivih revizijskih poslih je treba vključiti veliko izkušenj ter zelo raznovrstno strokovno in akademsko znanje.
e) There should be extensive experience and a wide variety of professional and academic backgrounds, especially in complex and sensitive audit engagements.
Izvajanje ugotovitev in priporočil iz revizije smotrnosti poslovanja glede subjektovega procesa upravljanja je mogoče doseči v tesnem sodelovanju in komunikaciji z revizorjem.
The incorporation of the performance audit findings and recommendations concerning the management process of the auditee, is achieved through the close cooperation and communication with the auditor.
Zavezanost vodstva se ob obiskih naknadnega spremljanja ponovno oceni.
Management’s commitment is re-evaluated during follow up visits.
Kako bi se lahko izboljšalo sodelovanje med Računskim sodiščem, nacionalnimi revizijskimi organi in Evropskim parlamentom (odborom za proračunski nadzor) glede revizije proračuna EU?
How could the cooperation improve between the Court of Auditors, the National Audit Institutions and the European Parliament (Committee on Budgetary Control) concerning the audit of the EU budget?
Po členu 287 Pogodbe o delovanju Evropske unije „Računsko sodišče in revizijski organi držav članic sodelujejo v duhu zaupanja, pri čemer ohranjajo svojo neodvisnost“.
According to Article 287 of the Treaty on the Functioning of the European Union, ‘the Court of Auditors and the National Audit Bodies of the Member States shall cooperate in a spirit of trust while maintaining their independence’.
Poleg tega lahko po izjavi predsednika sodišča „tesnejše sodelovanje med političnim (Evropski parlament) in strokovnim nadzorom (sodišče) lahko prispeva k boljšemu upravljanju sredstev EU“.
Besides, it is true that according to a statement by the President of the Court, ‘closer cooperation between political (the European Parliament) and professional (the Court of Auditors) control can bring about a further improvement in the management of EU funds’.
Za gospodarno, učinkovito in uspešno uporabo davkoplačevalskega denarja na področju revizije in parlamentarnega nadzora je izredno pomembno učinkovito sodelovanje med vsemi naštetimi ustanovami.
The effective cooperation between all of the above Institutions is of paramount importance for the economic, efficient and effective deployment of the taxpayers money spent in the field of audit and parliamentary oversight.
Za še boljše sodelovanje bi bilo treba razmisliti o ustanovitvi odbora za sodelovanje na visoki ravni med odborom za proračunski nadzor, odbori nacionalnih parlamentov za revizijo javnih računov, Evropskim računskim sodiščem in nacionalnimi revizijskimi organi.
For further improvement in cooperation, the establishment of a high level cooperation committee, between the Committee on Budgetary Control, National Parliament Public Accounts Audit Committees, European Court of Auditors and National Audit Institutions, could be considered.
Cilj tega odbora bi bilo celovito izvajanje koncepta enotne revizije ter obravnavanje zakonskih in upravnih sprememb, ki bi bile morda potrebne na evropski in nacionalni ravni.
The aim should be towards the holistic implementation of the single audit concept, dealing with the legal and administrative amendments that may be required at European and National level.
Odbor za stike, ki povezuje vodje nacionalnih revizijskih organov v državah članicah ter predsednika in člane sodišča, je bil ustanovljen izrecno za to, da se izboljša sodelovanje med Računskim sodiščem in nacionalnimi revizijskimi organi.
The Contact Committee, which brings together the Heads of the National Audit Institutions in the EU Member States and the Court’s President/Members, has been particularly set up in order to serve the improvement of cooperation between the Court of Auditors and the National Audit Institutions.
To sodelovanje je že na zadovoljivi ravni, vendar je vedno še prostora za številne izboljšave, na primer:
The cooperation is already at a satisfactory level but there is always room for further improvement in a number of ways, such as:
· nadaljnje upoštevanje revizijskega dela, ki ga opravljajo nacionalni revizijski organi
· Further reliance on the audit work of the National Audit Institutions.
To bi lahko potekalo v obliki upoštevanja nacionalnih izjav, nacionalnih revizijskih poročil in potrdil ter letnih povzetkov.
This could take the form of reliance based on national declarations, national audit reports and certificates and annual summaries.
· preprečitev podvajanja ali prekrivanja dela pri različnih revizijskih poslih
· Avoidance of duplication or overlapping of work in the different audit engagements.
Čeprav se 80 % evropskih odhodkov porabi z deljenim upravljanjem, je treba omeniti, da deljena odgovornost za revizijo o tem, kako je bil denar porabljen, ni sorazmerna.
It is worth noting that although 80% of the EU expenditure is spent under shared management, the shared responsibility for the audit of the money spent is disproportionate.
Izvajanje koncepta enotne revizije bi prihranilo sredstva za ta namen, kar bi bilo v korist državljanov EU.
The implementation of the single audit concept would save audit resources, to the benefit of the EU citizens.
· nadaljnje upoštevanje mednarodnih revizijskih standardov in uporabna skupnih revizijskih metodologij
· Further adherence to international auditing standards and use of common audit methodologies.
Da bi dosegli potrebno soglasje, bi bilo treba povečati prizadevanja za delovanje delovne skupine o skupnih revizijskih standardih ter okrepiti zavezanost vseh akterjev.
The effort put towards the operation of the working group on common auditing standards should be further enhanced and the commitment of all stakeholders should be strengthened in order to achieve the consensus required.
Sodelovanje med Evropskim računskim sodiščem in Evropskim parlamentom je izredno pomembno in lahko še bolj izboljša gospodarjenje s sredstvi EU.
The cooperation between the European Court of Auditors and the European Parliament is of great importance and it can bring about a further improvement in the management of EU funds.
To sodelovanje že poteka na zelo visoki ravni, še bolj pa bi ga lahko izboljšali:
The cooperation is already at a high level and it could be enhanced by:
· z vzpostavitvijo rednih srečanj med člani in poslanci za oblikovanje novih odločitev,
· Setting regulated breakthrough meetings at Member level,
· z oblikovanjem posebnih odborov za zvezo ter
· The establishment of specialised liaison committees, and
· z vzpostavitvijo stikov med osebjem z različnih področij dela.
· The establishment of contacts between staff in different areas of work.
Izvajanje nalog teh institucij in izvrševanje proračuna EU sta soodvisna.
There is a mutual influence in the discharge of the duties of the above Institutions in the implementation of the EU budget.
Evropski parlament pri svojem nadzoru upošteva revizijske ugotovitve in priporočila Računskega sodišča, sodišče pa razvija svoj revizijski program tako, da upošteva opažanja in pomisleke odbora za proračunski nadzor.
The European Parliament focuses its scrutiny taking into consideration the audit findings and recommendations reported by the Court of Auditors and the Court develops its audit programme, taking into account the observations and concerns of the Committee on Budgetary Control.
Vzpostavitev in ureditev posebnih oblik sodelovanja na vseh ravneh (člani, posebni odbor za zvezo, osebje) bo delu obeh institucij dalo dodano vrednost.
The establishment and the regulation of specific ways of cooperation at all levels (Member, specialised liaison committee, staff) will add value to the work carried out by both the European Court of Auditors and the European Parliament.
Če mi bo dana možnost postati član Računskega sodišča, bom lažje prispeval k boljšemu sodelovanju sodišča in drugih institucij, zlasti odbora za proračunski nadzor, seveda ob spoštovanju načela neodvisnosti.
If I am honoured to be a Member of the European Court of Auditors, I will be in a better position to contribute towards the improvement of the cooperation between the Court and other Institutions, especially the Committee on Budgetary Control, having regard to the principle of independence.
Ali bi umaknili svojo kandidaturo, če bi bilo mnenje Parlamenta o vašem imenovanju za člana Računskega sodišča negativno?
Would you withdraw your candidacy if Parliament ’ s opinion on your appointment as Member of the Court were unfavourable?
Zatrdno sem prepričan, da je pri vsaki vodstveni javni funkciji najpomembneje, celo predpogoj, da ima vodja službe polno zaupanje vseh zainteresiranih strani, predvsem Evropskega parlamenta, sicer je omajana njegova vloga vodje, kar škoduje interesom državljanov.
It is my strong belief that in any position of authority in the public service, it is of utmost importance and a prerequisite that the Head of the Authority has the full trust and confidence of all the stakeholders, especially that of the European Parliament, otherwise his/her role is undermined to the detriment of the interests of the citizens.
Tega načela sem se držal ves čas svojega službovanja na Cipru in držal se ga bom tudi kot kandidat za člana Računskega sodišča.
I have applied this throughout my public service in Cyprus and I will apply it as a nominee Member of the Court of Auditors.