natgillin/translations-raw huggingface dataset:
Zato se zavedam, da je moja naloga poleg rednega poročanja tudi biti na razpolago za srečanja s člani odbora in drugimi poslanci Evropskega parlamenta, ki bi želeli mojo pomoč pri razpravi oziroma oblikovanju stališč ter iskanju rešitev za bolj pregledno, gospodarno, učinkovitejšo in bolj uspešno (u)porabo denarja evropskih davkoplačevalcev.
Therefore I am aware that, along with regular reporting, one of my tasks is to be available for meetings with members of the Committee and other Members of the European Parliament who might seek my assistance in discussing or preparing positions, as well as in finding solutions for increasing the transparent, economical, efficient and effective use of European taxpayers’ money.
Kakšna je po vašem mnenju dodana vrednost revizije poslovanja in kako je treba revizijske ugotovitve vključiti v upravljanje?
What do you think is the added value of performance audits and how should the findings be incorporated into management?
Poznano je, da v skladu z revizijskimi standardi INTOSAI revizija poslovanja zajema revizijo gospodarnosti, učinkovitosti in uspešnosti.
In accordance with the auditing standards of the International Organisation of Supreme Audit Institutions (INTOSAI), a performance audit includes an audit of economy, efficiency and effectiveness (the so-called ‘3 Es’).
V zadnjem času se tem trem dodaja tudi četrti standard, ki je revizija skladnosti poslovanja z okoljevarstvenimi pravili.
To these three has recently been added a fourth E, which is an audit of the compliance of operations with environmental rules.
Revizija poslovanja torej zajema:
A performance audit therefore comprises:
– revizijo gospodarnosti upravnih dejavnosti in upravljavskih postopkov, ki morajo potekati v skladu z načeli in prakso dobrega upravljanja,
- auditing the economy of administrative activities and management procedures, which must be in accordance with good management principles and practice;
– revizijo učinkovitosti porabe človeških, finančnih in drugih virov, vključno s preizkušanjem informacijskih sistemov, kazalcev učinkovitosti in nadzornih dejavnosti kot tudi revizijo postopkov za odpravljanje ugotovljenih pomanjkljivosti,
- auditing the efficiency of the use of human, financial and other resources, including the testing of information systems, efficiency indicators and control activities, and the auditing of procedures for eliminating any identified shortcomings;
– revizijo uspešnosti, to je doseganja zastavljenih ciljev v revidirani instituciji ali na ravni programa ali pa revizijo dejanskega učinka dejavnosti v primerjavi z zastavljenimi cilji.
- auditing effectiveness, i.e. the achievement of objectives in the audited institution or at the programme level or auditing the actual effect of activities compared with the objectives.
Revizija poslovanja je eden od načinov, kako lahko davkoplačevalci, posojilodajalci, zakonodajalci, upravitelji in navadni državljani izvajajo nadzor ter dobijo vpogled v upravljanje in rezultate različnih vladnih dejavnosti.
A performance audit is one of the ways in which taxpayers, creditors, legislators, administrators and citizens can exercise control over and view the management and results of various government activities.
Daje nam odgovor na vprašanje: Ali trošimo smotrno ali pa bi lahko javni denar porabili za boljše namene?
It provides us with an answer to the question: Are we spending wisely or could public money be put to better use?
Dve osnovni vprašanji, na kateri poskušamo najti odgovor pri reviziji poslovanja, sta tudi:
Two basic questions which we seek to answer with a performance audit are:
– Ali se dejavnosti izvajajo na pravi način?
- are the activities being carried out correctly?
To vprašanje se nanaša prvenstveno na nosilce dejavnosti in/ali programov in se ukvarja s tem, ali se odločitve pravilno izvajajo (gospodarno in učinkovito) pod predpostavko, da se izvajajo “prave” dejavnosti oziroma programi.
This question refers primarily to those responsible for the activities and/or programmes, and considers whether decisions are being implemented correctly (economically and efficiently), on the assumption that the ‘right’ decisions and programmes are being implemented;
Ta vrsta vprašanj se prvenstveno ukvarja z uspešnostjo oziroma doseganjem ciljev.
This type of question deals primarily with effectiveness, i.e. the achievement of objectives.
Revizor lahko na primer ugotovi, da je izbrani revidirani ukrep ali program nekonsistenten s cilji, ki naj bi jih dosegel.
An auditor may, for example, establish that a selected audited measure or programme is inconsistent with the objectives it aims to achieve.
Na primer, če je cilj programa zmanjšanje nezaposlenosti, program pa se udejanja preko izobraževanja nezaposlenih, revizor lahko mogoče ugotovi, da se večina nezaposlenih po opravljenem izobraževanju ni zaposlila.
For example, if the objective of the programme is to reduce unemployment and the programme involves training for the unemployed, the auditor might establish that the majority of unemployed people did not find employment after completing the training.
Iz tega je mogoče sklepati, da program ni dosegel svojega cilja.
From this it could be concluded that the programme did not meet its objective.
Z odgovorom na navedena vprašanja dobimo tudi odgovor na vprašanje, kaj je dodana vrednost revizije poslovanja.
The answer to these questions also answers the question of what the added value of a performance audit is.
Dodana vrednost revizije poslovanje je torej v ugotovitvah, priporočilih, kako v posameznem primeru denar davkoplačevalcev bolj gospodarno, bolj učinkovito in uspešneje uporabiti, kar poveča smotrnost delovanja posamezne institucije oziroma posameznega programa ali predpisa.
The added value of a performance audit therefore lies in the findings and recommendations as to how, in a given case, to use taxpayers’ money more economically, more efficiently and more effectively to increase the rationality of the operations of an individual institution or an individual programme or regulation.
Kako oziroma na kakšen način je potrebno revizijske ugotovitve vključiti v upravljanje, najlažje pokažemo na primeru, ki je omenjen zgoraj.
How audit findings should be incorporated into management is easiest demonstrated in the example mentioned above.
Če izobraževanje nezaposlenih po ugotovitvah revizorja ni prineslo želenih rezultatov, iz tega lahko izhaja, da bo snovalec programa moral razmisliti o kakšnih drugih programih za zmanjšanje nezaposlenosti (na primer javna dela ali podobno).
If, according to the auditor’s findings, training for the unemployed has not yielded the desired results, it may be the case that the programme designer will have to consider other programmes to reduce unemployment (e.g. public works and other such programmes).
Enako velja v drugih primerih, ko ugotovimo, da niso doseženi trije standardi in zato velja program ali predpis dopolniti oziroma preoblikovati.
The same applies in other cases where it is established that the 3Es have not been achieved and consequently the programme or regulation needs to be revised.
V tem primeru je zato tudi težko oceniti njihovo doseganje in posledično ukrepanje.
In such cases it is difficult to assess their achievement and follow-up action.
Vendar pa je takšne rezultate oziroma ugotovitve revizije uspešnosti možno v večji meri vključiti v ukrepanje tudi takrat, kadar so pravočasni in kadar se iz njih nekaj naučimo in izkušnje uporabimo pri snovanju novih dejavnosti.
However, such results or findings from an effectiveness audit can to a large extent be incorporated into an action even then, provided they are evaluated in time and provided we learn something from them and use the experience gained to plan new activities.
V tem smislu so prizadevanja v reformah javnih financ – še posebej v času omejenih javnofinančnih virov – usmerjena na podlagi revizijskih ugotovitev prav k jasnejšemu definiranju vsebine posameznih programov, pričakovanih ciljih in rezultatih ter jasni določitvi kazalnikov merjenja teh ciljev.
In that sense the efforts to reform public finances (particularly at a time of limited public resources) are aimed at providing clearer definitions, based on audit findings, of the content of individual programmes, expected objectives and results and a clear definition of indicators to measure those objectives.
V vseh teh primerih se povratno povečuje pomen, dodana vrednost revizij finančnega poslovanja v javnem sektorju, saj se poraba v javnem sektorju ne usmerja zgolj na pravilnost porabe, temveč se preko usmerjenosti v rezultate krepi smotrnost porabe denarja davkoplačevalcev.
In all these cases the importance and added value of financial performance auditing in the public sector is increased, since public sector spending focuses not only on correct use but also, by being results-orientated, on enhancing the effective use of taxpayers’ money.
Kako bi lahko izboljšali sodelovanje med Računskim sodiščem, nacionalnimi revizijskimi organi in Evropskim parlamentom (odbor za proračunski nadzor) v zvezi z revizijo 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?
Sodelovanje med Evropskim računskim sodiščem, nacionalnimi revizijskimi organi in Evropskim parlamentom (odborom za proračunski nadzor) je gotovo mogoče izboljšati in to vsaj na dveh področjih:
Cooperation between the Court of Auditors, the National Audit Institutions and the European Parliament (Committee on Budgetary Control) can certainly be improved in at least two areas:
– na področju izvajanja sistema notranjih in zunanjih kontrol oziroma revizij
- implementation of the system of internal and external controls (audits);
– na področju poročanja pred odborom za proračunski nadzor.
- reporting to the Committee on Budgetary Control.
Glede prvega področja, torej izvajanja sistema notranjih in zunanjih kontrol oziroma revizij naj navedem, da v Republiki Sloveniji črpanje evropskih sredstev, na primer na področju kohezije, revidirajo vse naslednje institucije:
With regard to the first area - the implementation of the system of internal and external controls (audits) - it should be made clear that in Slovenia the use of EU funds, e.g. for cohesion policy, is audited by all of the following institutions:
– Računsko sodišče Republike Slovenije
- the Court of Audit of the Republic of Slovenia;
– Urad za nadzor proračuna pri Ministrstvu za finance (ki nadaljuje prakso predhodne zunanje kontrole)
- the Budget Supervision Office at the Ministry of Finance (which continues the practice of prior external controls);
– notranje revizijski organi na posameznih ministrstvih
- the internal audit bodies in the individual ministries;
– Evropska komisija
- the European Commission;
– Evropsko računsko sodišče
- the European Court of Auditors.
Razumem, da je Evropska komisija že sprejela določene ukrepe za racionalizacijo števila revizij v okviru deljenega upravljanja, da bi se izognili podvajanju prizadevanj in prekomernim stroškom kontrol.
I understand that the European Commission has already adopted specific measures to rationalise the number of audits under the integrated control framework with a view to avoiding duplication of efforts and excessive costs.
Oceniti bo treba, ali je to zadostno in ustrezno.
An assessment will need to be made as to whether this is sufficient and appropriate.
Računsko sodišče Republike Slovenije kot vrhovna revizijska institucija v Sloveniji in Evropsko računsko sodišče sta seveda dve neodvisni zunanji revizijski inštituciji.
Slovenia’s Court of Audit, the supreme audit institution (SAI) in Slovenia, and the European Court of Auditors are of course both independent external audit institutions.
Četudi velja, da za nacionalne revizijske organe ni sprejemljivo postati del notranjega nadzornega sistema EU, v katerem bi bili podrejeni Evropskemu računskemu sodišču, verjamem da to ne pomeni, da ni treba okrepiti sodelovanja in s tem povečati treh standardov takšnih revizij.
Although it is not acceptable for national audit bodies to become part of the EU internal audit system and thus subordinate to the European Court of Auditors, this does not mean that it is not necessary to strengthen cooperation and thereby increase the 3Es of such audits.
Poznani so namreč številni dobri primeri sodelovanja med nacionalnimi revizijskimi institucijami pri opravljanju posameznih revizij: na primer sodelovanje med vrhovno revizijsko institucijo Poljske, Češke in Litve pri izvedbi okoljevarstvene revizije v letu 1999, nato tudi med vrhovno revizijsko institucijo Norveške, Finske in Danske pri izvedbi revizije na temo nordijskega sodelovanja za primer krize v oskrbi z električno energijo,v letu 2008, in podobno.
There are numerous good examples of cooperation between national audit institutions in the performance of individual audits: for example, cooperation between the SAIs of Poland, the Czech Republic and Lithuania on the implementation of an environmental protection audit in 1999 and cooperation between the SAIs of Norway, Finland and Denmark on an audit of Nordic cooperation concerning electricity emergency preparedness in 2008.
Možne so različne oblike in vsebine sodelovanja in zato ni razloga za nesodelovanje med nacionalnimi revizijskimi organi in Evropskim računskim sodiščem.
There are various forms and types of cooperation and there is no reason for the national audit bodies not to cooperate with the European Court of Auditors.
Dobro je, da takšno sodelovanje že poteka v različnih komisijah, uporabne informacije potekajo v obeh smereh.
It is good that such cooperation is already underway in various committees; useful information is flowing in both directions.
Nacionalni revizorji pogosto spremljajo revizorje Evropskega računskega sodišča ali sodelujejo pri revizijah Evropskega računskega sodišča.
National auditors often monitor the auditors of the European Court of Auditors, or themselves participate in ECA audits.
Razumem tudi, da je bil za olajšanje sodelovanja ustanovljen odbor za stike vodij nacionalnih revizijskih organov, ki mu pomaga odbor uradnikov za zvezo.
I also understand that with a view to facilitating cooperation, a Contact Committee of the heads of national audit institutions was established, which is assisted by a Committee of Liaison Officers.
Računsko sodišče poskuša nadgraditi delo nacionalnih revizijskih organov in se izogniti odvečnemu podvajanju truda, kolikor je to mogoče in v skladu z mednarodnimi revizijskimi standardi.
The Court of Auditors is seeking to enhance the work of national audit institutions and avoid unnecessary duplication of efforts as far as possible in compliance with international standards on auditing.
Nedvomno pa možnosti za nadaljnje izboljšanje sodelovanja obstajajo.
But there is certainly room for further improvement in cooperation.
Potrebna je volja in pripravljenost, da bi se poiskale rešitve za morebitne skupne revizije.
There should be a willingness and a readiness to seek solutions for potential joint audits.
Vprašanje določitve odgovornosti za takšne revizije je temeljna zahteva mednarodnih revizijskih standardov, ki za seboj potegne izbiro metodologije, izobraževanje revizorjev in podobno.
A basic requirement of the international standards on auditing is to determine responsibility for such audits, which involves the choice of methodology, training of auditors and so on.
Vendar ovire niso nepremostljive.
But the obstacles are not insurmountable.
Verjamem, da Evropsko računsko sodišče nima nobenih zavor pri izrekanju pozitivnega mnenja o pravilnosti in zakonitosti transakcij, ki so povezane z računovodskimi izkazi evropskega proračuna, če le revizijski dokazi to omogočajo.
I believe the Court of Auditors has no difficulties with issuing a positive statement of assurance on the regularity and legality of transactions relating to the financial statements of the EU budget if the audit evidence makes that possible.
Razumem pa, da zaenkrat revizijski dokazi tega vendarle ne omogočajo.
But I understand that at the moment the audit evidence does not give such a basis.
Če pravilno razumem prikaze v letnem poročilu Sodišča za leto 2008, se razmere izboljšujejo.
If I understand correctly the statements in the Court’s 2008 annual report, the situation is improving.
Medletna primerjava, ki izhaja iz preizkušanja transakcij v obdobju 2005–2008 kaže, da se je delež skupin politik, pri katerih je ocenjena stopnja napake več kot 5 % (negativno mnenje), zmanjšal s 60 % vseh odhodkov v letu 2005 na 31 % vseh odhodkov v letu 2008.
The year-on-year comparison based on testing of transactions in the period 2005-2008 shows that the proportion of policy groups in which the estimated error rate exceeds 5% (negative opinion) fell from 60% of all expenditure in 2005 to 31% of all expenditure in 2008.
Povečal pa se je delež skupin politik, pri katerih je ocenjena stopnja napake med 2 in 5 % (mnenje s pridržkom), od 2 % v letu 2005 na 22 % vseh odhodkov v letu 2008.
But there was an increase in the proportion of policy of groups where the estimated error rate was between 2% and 5% (qualified opinion) - from 2% in 2005 to 22% of all expenditure in 2008.
Odstotek skupin politik z ocenjeno stopnjo napake več kot 5 % se, kot vidimo, zmanjšuje, predvsem zaradi napredka v skupini politik „kmetijstvo in naravni viri“.
The percentage of policy groups with an estimated error rate exceeding 5% is decreasing, mainly due to progress in the ‘agriculture and natural resources’ policy group.
Verjamem, da lahko Sodišče in odbor v okviru strateškega partnerstva nadaljujeta in poglobita sodelovanje pri pripravi takšnih priporočil Evropski komisiji, ki bodo delovala v smeri pozitivne izjave o zanesljivosti.
I think that within a strategic partnership context the Court and the Committee can continue and deepen their cooperation on the preparation of recommendations for the European Commission that will move towards a positive statement of assurance (DAS).
Podrobnosti postopkov poročanja pred odborom za proračunski nadzor mi niso poznane.
I am not familiar with the detailed procedures for reporting to the Committee on Budgetary Control.
Iz lastnih izkušenj o sodelovanju med parlamentom in Računskim sodiščem v Sloveniji pa verjamem, da je mogoče vzpostaviti tesnejše sodelovanje.
Nevertheless, from my own experience of cooperation between Parliament and the Court of Audit in Slovenia, I believe that closer cooperation can be established.
Pri tem gre za vzpostavitev takšnega poslovnika o delu odbora za proračunski nadzor, ki lahko sledi praksi odborov PAC, kar vzpostavlja vlogo javnega zaslišanja revidiranih uporabnikov s strani članov odbora na način, ko se uporabi izsledke Računskega sodišča glede (ne)smotrnosti kot vzvod iskanja odgovorov na zahteve po bolj gospodarni, učinkoviti in uspešnejši porabi javnega denarja.
This would involve establishing rules of procedure for the Committee on Budgetary Control that follow the practice of the Political Action Committees, highlighting the role of public hearings of audited budget users by Committee members, with the Court of Auditors’ performance findings used as a means to address the requirement for more economic, efficient and effective use of public funds.
Naj podam primer – gotovo bi bilo smiselno v prihodnjih letih, pred dokončnim odločanjem o novi finančni perspektivi, izdelati revizijo doseganja ciljev sedanje finančne perspektive ter to po razpravi na odboru za proračunski nadzor uporabiti kot podlago za razpravo v Evropskem parlamentu, Evropskem svetu oziroma Svetu ministrov za splošne zadeve, ko bo Evropska komisija podala izhodišča za finančno perspektivo 2014–20.
For example, it would certainly be sensible in the next few years, before a final decision is taken on the new financial perspective, to carry out an audit of the achievement of objectives with regard to the current financial perspective, and, after a debate in the Committee on Budgetary Control, to use those findings as a basis for deliberation in the European Parliament and the European Council (or the General Affairs Council) when the European Commission is setting out the starting points for the next financial perspective (2014-2020).
Ne bi bilo dobro, da se nova finančna perspektiva v končnem določanju predloga določa brez resne razprave o reviziji smotrnosti in uspešnosti uresničevanja sedanje finančne perspektive.
It would be imprudent to take a final decision on the proposed new financial perspective without a serious debate on the performance audit and on the effectiveness of the implementation of the current financial perspective.
V takšnih primerih – in to izkušnje iz odborov PAC v Veliki Britaniji in v Sloveniji kažejo – je mogoče doseči nadstrankarsko delovanje članov komisije, ker le-ti v tesnem sodelovanju z Računskim sodiščem na podlagi poročil izvajajo nadzor v obliki javnih zaslišanj odgovornih oseb revidiranih proračunskih uporabnikov.
In such cases - and this is borne out by the experience of the PACs in the UK and in Slovenia - the members of the Committee can work on a cross-party basis because, in close cooperation with the Court of Audit, they can carry out controls, based on reports, in the form of public hearings of the responsible officers of audited budget users.
Verjamem, da bi to gotovo okrepilo vlogo in pomen odbora za proračunski nadzor v očeh evropskih davkoplačevalcev in zmanjšalo demokratični deficit.
I believe this would certainly strengthen the role and importance of the Committee on Budgetary Control in the eyes of European taxpayers and decrease the democratic deficit.
Vsaj v primeru Slovenije je to omogočilo učinkovitejšo in bolj usmerjeno delo parlamentarnih nadzornikov in tudi samega Računskega sodišča Republike Slovenije kot vrhovne revizorske institucije.
At least in Slovenia’s case, this has made the work of parliamentary supervisors and the Court of Audit of the Republic of Slovenia, which is the supreme audit institution, more effective and more targeted.
In v končnem to omogoča, da bosta tako Komisija kot Svet v večji meri upoštevala vlogo in pomen Evropskega parlamenta, kot ga nenazadnje določa Lizbonska pogodba.
And finally, this would make it possible for both the Commission and the Council to give greater consideration to the role and importance of the European Parliament, as defined by the Lisbon Treaty.
Končni cilj je skupen, ob upoštevanju načela in vloge posameznih evropskih institucij zagotoviti bolj gospodarno, učinkovitejšo in uspešnejšo uporabo javnih sredstev.
The ultimate goal is a shared one: taking into account the principles and roles of the individual European institutions, to ensure that public funds are used more economically, efficiently and effectively.
Ob upoštevanju strokovnih izkušenj in znanja na tem področju ter moje strokovne poti mi niso poznani nepristranski razlogi za takšno mnenje Evropskega parlamenta.
Considering the technical experience and expertise that I have in this field, as well as my professional career, I am not aware of any objective reasons why the European Parliament would have such an opinion.
Za člana Evropskega računskega sodišča kandidiram predvsem zato, ker mi predstavlja velik profesionalni izziv, ker imam dolgoletne in raznovrstne izkušnje ter znanje s področja javnih financ ter zato, ker želim prispevati k razvoju finančnega upravljanja in nadzora v EU.
The main reasons I am standing as a candidate for membership of the Court of Auditors are because this post represents a great professional challenge to me, because I have long and diverse experience and knowledge in the field of public finance, and because I want to contribute to the development of financial management and control in the EU.
Verjamem v EU, ki se mora okrepiti skladno z Lizbonsko pogodbo in to še posebej sedaj, ko v času finančne in gospodarske krize Evropska centralna banka, sicer še likvidnostno zagotavlja desetine, stotine milijard evrov za potrebe gospodarskega okrevanja.
I believe in an EU that must be strengthened in line with the Lisbon Treaty, especially now when, at a time of financial and economic crisis, the European Central Bank is making available tens or hundreds of billions of euros for economy recovery.