natgillin/translations-raw huggingface dataset:
1967 – 69 Nacionalna upravna akademija (ENA)
1967–69 Ecole Nationale d’Administration (ENA)
VOJAŠKA OBVEZNOST
MILITARY SERVICE
1966/1967 prostovoljno služenje vojaškega roka v Alžiriji
1966/1967 Voluntary national service in Algeria
1969 – junij 1973: revizor francoskega Računskega sodišča, Pariz
1969–June 1973: Auditor at the French Court of Auditors, Paris
1973 – 1977: generalni komisariat za načrtovanje (Commissariat Général au Plan) , Pariz: posebni svetovalec v oddelku za gospodarstvo, in sicer v sekretariatu komisije za razvoj, zadolžene za pripravo Sedmega načrta
1973–1977: French General Planning Commission (Commissariat Général au Plan) , Paris: special adviser in the economic department, secretariat of the Development Commission for the preparation of the Seventh Plan
marec 1977: imenovan za višjega revizorja ( conseiller référendaire ) francoskega Računskega sodišča, Pariz
March 1977: Appointed Audit Officer (conseiller référendaire) at the French Court of Auditors, Paris
svetovalec za načrtovanje – oddelek za svetovanje pri načrtovanju
Planning advisory officer - Planning Advisory Division
februar 1980 – 1981: višji revizor ( conseiller référendaire ) francoskega Računskega sodišča, Pariz
February 1980–1981: Audit Officer (conseiller référendaire) at the French Court of Auditors, Paris
1982 – 1984: Nacionalni center za kinematografijo, Pariz:
1982–1984: French National Centre for Cinematography, Paris:
namestnik generalnega direktorja, odgovoren za produkcijo, distribucijo in mednarodne odnose
Deputy Director-General, responsible for production, distribution and international relations
1985: višji revizor ( conseiller référendaire ) francoskega Računskega sodišča, Pariz
1985: Audit Officer (conseiller référendaire) at the French Court of Auditors, Paris
junij 1985 – 1986: namestnik generalnega direktorja v družbi SOFIRAD (finančna družba za radiodifuzijo, Société Financière de Radiodiffusion ), Pariz
June 1985–1986: Deputy Director-General of SOFIRAD radio broadcasting finance company (Société Financière de Radiodiffusion) , Paris
maj 1989: imenovan za višjega revizorja ( conseiller maître) na francoskem Računskem sodišču (medtem ohranil položaj v New Yorku)
May 1989: Appointed Senior Audit Officer (conseiller maître) at the French Court of Auditors (while continuing to hold the position in New York)
direktor delovne skupine v oddelku za revizijo Svetovne meteorološke organizacije v Ženevi
Director of the taskforce of the Audit Office of the World Meteorological Organization (WMO) in Geneva
(predstavnik predsednika francoskega Računskega sodišča)
(representing the First President of the French Court of Auditors)
junij 1991–1992: direktor kabineta ministra za komunikacije
June 1991–1992: Director of the Office of the Minister Delegate for Communication
maj 1992: francosko Računsko sodišče, Pariz
May 1992: French Court of Auditors, Paris
2005: francosko Računsko sodišče, Pariz
2002–Oct 2005: French Court of Auditors, Paris
april 2007: predsednik zbornice francoskega Računskega sodišča
April 2007: President of Chamber at the French Court of Auditors
DRUGE DEJAVNOSTI
OTHER ACTIVITIES
- francoski predstavnik v odboru za javni sektor v Mednarodni zvezi računovodij (International Federation of Accountants – IFAC) od maja 1989 do maja 1991
- French representative on the Public Sector Committee of the International Federation of Accountants (IFAC), May 1989 – May 1991
- član odbora za državne računovodske standarde od junija 2002 do oktobra 2005
- Member of the Committee on State Accounting Standards, June 2002–October 2005
– častnik legije časti
- Officer of the Legion of Honour
– častnik reda zaslug za narod
- Officer of the National Order of Merit
Moje strokovne izkušnje so večinoma povezane s članstvom pri francoskem Računskem sodišču, kar pomeni, da so povezane zlasti z nadzorom nad javnimi financami in preverjanjem učinkovitosti javnih politik.
My professional experience has consisted mainly in my membership of the French Court of Auditors; in other words, it has been concerned mainly with auditing public finances and overseeing the effectiveness of public policies.
Poleg tega sem bil odgovoren za upravljanje v javnem sektorju, kot je običajno za člana take institucije.
Also, as is usual for a Member of that institution, I have exercised management responsibilities in the public sector.
Izpostavil bom tri glavne vidike svoje kariere.
I will concentrate on three main aspects of my career.
a) Na področju upravljanja sem se ukvarjal predvsem z javnim avdiovizualnim sektorjem:
a) In the management sphere, I have dealt mainly with the public audiovisual sector:
– med letoma 1982 in 1984 sem bil kot namestnik generalnega direktorja Nacionalnega centra za kinematografijo zadolžen za upravljanje javnega sistema pomoči za produkcijo in izvoz francoskih filmov in avdiovizualnih izdelkov ter koprodukcijo z drugimi državami (v glavnem z evropskimi državami in državami južnega Sredozemlja);
- from 1982 to 1984, as Deputy Director-General of the National Centre for Cinematography, I was responsible for managing the system of public aid for the production and exporting of French films and audiovisual products, as well as for co‑productions with other countries (mainly European and southern Mediterranean);
– leta 1985 in 1986 sem bil namestnik generalnega direktorja in finančni direktor v javni gospodarski družbi SOFIRAD, ki upravlja državno premoženje v različnih podjetjih za radiofuzijo in avdiovizualno produkcijo ali distribucijo;
- in 1985 and 1986, I was Deputy Director-General and Financial Director of a public commercial company, SOFIRAD, which administers State participation in various radio-broadcasting and audiovisual production and distribution companies;
– končno menim, da se lahko naloge vodje kabineta ministra obravnavajo kot naloge upravljanja.
- finally, I think that one can also look upon the duties of the head of a ministerial office as management tasks.
Kot vodja kabineta ministra za komunikacije med letoma 1991 in 1992 sem vodil odnose s strokovnjaki tega sektorja in nadziral razvoj pravnega okvira na podlagi katerega tisk, radio in televizija izvajajo svojo dejavnost.
As Director of the Office of the Minister Delegate for Communication in 1991-1992, I dealt with relations with professionals in that sector and oversaw changes in the legal framework within which radio, television and the press exercise their activities.
b) Na področju nadzora nad javnimi financami sem imel kot član francoskega Računskega sodišča različne odgovornosti; na začetku kariere kot revizor in nato kot predsednik zbornice med letoma 2005 in 2007.
b) In the area of auditing public finances, I held the various responsibilities of a Member of the French Court of Auditors, ranging from those of an auditor at the beginning of my career to those of President of Chamber in 2005-2007.
Na teh različnih delovnih mestih in v zbornicah Računskega sodišča, v katerih sem sodeloval, sem nadziral in nato vodil skupine za nadzor, nadziral revizije in upravljanje zelo različnih javnih institucij: lokalnih organov, centralnih upravnih služb, neodvisnih javnih agencij in javnih podjetij.
In these different posts, and depending on the chambers of the Court to which I belonged, I carried out audits, then directed audit teams, and then supervised the audit of the accounts and the management of a wide variety of public institutions: local authorities, central administrative services, independent public agencies and public enterprises.
V zadnjem obdobju sem kot predsednik zbornice na Računskem sodišču, ki je pristojna za socialno varnost in zdravstvo, nadziral pripravo in zapis sklepov vseh opravljenih revizij Računskega sodišča na tem področju, s katerimi sta seznanjena Parlament in javnost.
In the latter period, as President of the Chamber of the Court responsible for social security and the health sector, I supervised the drafting and conclusions of all the Court’s relevant audits that are brought to the attention of the public.
Zlasti sem nadziral začetek in potek zunanjega preverjanja, ki se je prvič končalo leta 2007, ko je Računsko sodišče potrdilo račune organov za socialno varnost v proračunskem letu 2006.
In particular, I supervised the launch and performance of the work of external audit, which in 2007 concluded for the first time in certification of the 2006 accounts of the social security bodies by the Court of Auditors.
c) Tretjič bi želel poudariti, da sem velik del svoje dejavnosti opravljal na mednarodni ravni:
c) Thirdly, I would like to emphasise that a large part of my career has taken place in an international context:
– med letoma 1986 in 1989 sem med prvim mandatom, ki ga je Generalna skupščina Organizacije združenih narodov podelila francoskemu Računskemu sodišču, v New Yorku vodil skupino francoskih revizorjev, ki je bila skupaj z drugimi odgovorna za zunanjo revizijo te organizacije;
- from 1986 to 1989, on the first occasion that the French Court of Auditors was mandated by the General Assembly of the United Nations Organisation in New York, I led the team of French auditors in New York that was jointly responsible for the external audit of the organisation’s accounts;
– med letoma 1989 in 1991 sem bil sočasno z opravljanjem dela na Računskem sodišču član odbora za zasebni sektor v Mednarodni zvezi računovodskih strokovnjakov (International Federation of Accountants/IFAC);
- from 1989 to 1991, in parallel with my activities at the Court of Auditors, I was a member of the Public Sector Committee of the International Federation of Accountants (IFAC);
– nato sem bil med letoma 1998 in 2002 član mednarodnega revizorskega sveta Organizacije Severnoatlantske pogodbe (NATO) v Bruslju.
- then, from 1998 to 2002, I was a member of the international Board of Auditors of the North Atlantic Treaty Organisation (NATO) in Brussels.
Ta svet je odgovoren za revizijo in upravljanje vseh organizacij, ki so pod nadzorom generalnega sekretarja NATA.
This board is responsible for auditing the accounts and management of all the organisations placed under the supervision of the Secretary-General of NATO.
Končno ne smem pozabiti, da sem bil med letoma 2003 in 2005 predsednik nacionalnega organa za certifikacijo odhodkov Evropskega kmetijskega usmerjevalnega in jamstvenega sklada na jamstvenem oddelku v Franciji; kot veste, je to organ, ki je del sistema za notranji nadzor nad izvrševanjem proračuna Skupnosti in ki o svojem delu poroča Evropski komisiji.
Finally, I would like to emphasise that from 2003 to 2005 I chaired the Committee for Certification of Payment Bodies for spending in France under the European Agricultural Guidance and Guarantee Fund, Guarantee Section, a body which, as you know, is part of the internal audit system on the implementation of the Community budget, and reports on its work to the European Commission.
Najprej bi omenil odločitev o oblikovanju računovodskih standardov v državi, ki temeljijo na načelih računovodstva na podlagi nastanka poslovnega dogodka.
I will mention first the decision to provide the State with a body of accounting standards based on the principles of accrual basis accounting.
Kot član odbora za državne računovodske standarde leta 2002 in 2003 sem imel dejavno vlogo pri opredelitvi teh standardov, ki so začeli veljati januarja 2004 in so temeljito prenovili francosko državno računovodstvo.
As a member of the Committee on State Accounting Standards in 2002 and 2003, I played an active role in defining these standards, which entered into force in January 2004 and thoroughly overhauled French public accounting.
Nadalje, leta 1985 sem sodeloval pri odločitvi, da se Generalni skupščini Združenih narodov prvič predloži kandidatura francoskega Računskega sodišča za članstvo v Odboru revizorjev ZN, pri čemer sem med drugim s triletnim mandatom vodil skupino francoskih revizorjev, odgovornih za revizijo računovodskih izkazov te organizacije.
Secondly, in 1985 I had a hand in the decision to submit to the United Nations General Assembly the first application by the French Court of Auditors to participate in the UN Board of Auditors, inter alia by heading, for a 3-year term, the team of French auditors responsible for auditing the organisation’s accounts.
Izvajanje tega mednarodnega mandata je zelo pozitivno vplivalo na povečanje izkušenj revizorjev, ki so pri tem sodelovali, ter na razvoj metod dela Računskega sodišča.
Exercising this international mandate had a very positive influence not only in terms of broadening the experience of the auditors involved, but also on the development of working methods at the Court.
Končno bi želel omeniti odločitev, ki sem jo sprejel kot zunanji revizor Organizacije ZN za prehrano in kmetijstvo, glede prepričanja te organizacije, da je sprejela novo predstavitev finančnih evidenc (pregled stanja, izkaz in priloge), ki je enostavnejša, jasnejša, usmerjena v glavne računovodske informacije in ki je za predstavnike držav članic te organizacije, katerim so računovodski izkazi namenjeni, lažje berljiva.
Finally, I should like to mention the decision, as the FAO’s external auditor, to persuade the organisation to adopt a new way of presenting its financial records (balance‑sheet, profit and loss account and annexes) that was simpler, clearer and focused on the most important accounting data, so that it could be read more easily by the representatives of the organisation’s member states to whom the financial reports were addressed.
Organizacija je nazadnje sprejela to priporočilo, kar je nedvomno pozitivno vplivalo na kakovost njenih finančnih izkazov in obveščanja držav članic.
The organisation ultimately accepted this recommendation, which had an undoubted positive effect on the quality of its financial statements and the information provided to its member states.
V skladu s Pogodbo so člani Računskega sodišča "popolnoma neodvisni" pri izvajanju svojih nalog.
The Treaty stipulates that the Members of the Court of Auditors shall be ‘completely independent’ in the performance of their duties.
Ker izhajam iz institucije, katere člani imajo status sodnikov, sem zlasti občutljiv na zahtevo po neodvisnosti, ki jo Pogodba nalaga članom Evropskega računskega sodišča.
Coming as I do from an institution whose members have the status of judges, I am particularly sensitive to the requirement of independence that the Treaty imposes on the Members of the European Court of Auditors.
Ta neodvisnost se mi zdi nepogrešljiva za delovanje v splošnem interesu Unije.
This independence seems to me essential if one is to act in the general interests of the Union.
Med izvajanjem mandata bom v celoti ohranil neodvisno presojo, pri čemer:
During my term of office I would retain full independence of judgement
– bom strogo upošteval določbe Pogodbe in ne bom zahteval ali sprejel navodil nobene vlade (predvsem svoje) in nobenega organa,
- by strictly observing the provisions of the Treaty, and particularly by neither seeking nor accepting instructions from any government (first and foremost my own) or any other body,
– ne bom opravljal nobene poklicne ali druge dejavnosti, ki ne bi bila združljiva z dejavnostmi članov Sodišča,
- by not exercising any professional or other activity that could be considered incompatible with that of a Member of the Court,
– ne bom izvajal političnega mandata in ne bom imel finančnih ali drugih interesov, ki bi lahko povzročili navzkrižje interesov ali celo dajali vtis navzkrižja interesov s statusom člana Sodišča.
- by not exercising any political mandate and by not having any financial or other interests that could lead to a conflict of interests or even give the appearance of a conflict of interests with my status as a Member of the Court.
Na splošneje bom upošteval načela, ki jih je sprejelo Sodišče, da se zagotovi neodvisnost njegovih članov.
In a more general sense, I will follow the principles adopted by the Court to guarantee the independence of its members.
Ta postopek se v Franciji ne uporablja za naloge odredbodajalca, ki so edine naloge upravljanja, ki sem jih opravljal.
In France this procedure does not apply to the duties of authorising officers, which are the only management duties I have exercised.
Če ste trenutno udeleženi v sodnem postopku, navedite podrobnosti.
In the event that you are involved in any current legal proceedings, would you please give details?
Ne sodelujem pri nobeni poslovni dejavnosti, nimam nobenega deleža v finančnih holdingih in nisem zavezan ničemur, kar bi nasprotovalo moji prihodnji funkciji.
I do not take part in any commercial activity, I have no interest in any financial holding company and I am not bound by any undertaking that could conflict with my future duties.
Poleg tega zoper mene ni uveden noben sodni postopek.
I am not involved in any legal proceedings.
V celoti sem pripravljen razkriti vse svoje finančne interese in druge obveznosti predsedniku Računskega sodišča ter jih objaviti v skladu z njegovimi navodili.
I am entirely prepared to disclose all my financial interests and other commitments to the President of the Court of Auditors, and to make them public in accordance with his instructions.
Ne opravljam nobenega volilnega mandata in nisem član nobene politične stranke.
I hold no elected office and I am not a member of any political party.
Člen 248 Pogodbe določa, da Sodišče „poroča zlasti o vseh primerih nepravilnosti“.
Article 248 of the Treaty provides that the Court ‘shall report in particular on any cases of irregularity’.
Naloga članov Sodišča je torej jasno določena ob upoštevanju dejstva, da mednarodni revizijski standardi jasno določajo, da preiskava o goljufiji ali korupciji ni glavna naloga zunanjega revizorja.
The duty of Members of the Court is thus clearly laid down, subject only to the fact that international audit standards state that seeking out fraud or corruption is not the main duty of an external auditor.
Zahteva po upravljanju finančnih sredstev Skupnosti „v skladu z načeli dobrega finančnega poslovodenja“ je navedena v Pogodbi (člen 274) in ponovljena v Finančni uredbi.
The requirement to manage the Community’s finances ‘having regard to the principles of sound financial management’ is enshrined in the Treaty (Article 274) and recalled in the Financial Regulation.
Opazil sem tudi, da je medinstitucionalni sporazum iz leta 2006 ponovno poudaril pomembnost teh načel.
I have also noted that the 2006 Interinstitutional Agreement again underlined the importance of these principles.
Končno člen 248 Pogodbe določa, da Sodišče preveri, „ali je bilo finančno poslovodenje dobro“.
Finally, Article 248 of the Treaty stipulates that the Court shall examine ‘whether the financial management has been sound’.
Tako se ta načela uporabljajo kot referenca za delo Komisije in Sodišča.
So these principles serve as a reference for the work of the Commission and the Court.
Vsebina teh načel je že bila vsaj delno natančneje določena z mednarodno doktrino o finančni reviziji.
The substance of the principles has already been laid down, at least in part, by the international doctrine on financial audit.
Bistvo teh načel je, da mora biti dobro finančno poslovodenje:
Their essential message is that good financial management must be:
– gospodarno (potrebna sredstva se morajo pridobiti v primernem obsegu in pravočasno, razmerje med učinkovitostjo in stroški pa mora biti čim boljše),
- economical (the necessary resources must be obtained in the right quantity and in good time, and must be as cost-effective as possible),
– uspešno (razmerje med razpoložljivimi sredstvi in doseženimi rezultati mora biti čim boljše) in
- efficient (the balance between the means available and the results achieved must be the best possible), and
– učinkovito (razmerje med razpoložljivimi sredstvi in cilji za določen ukrep mora biti čim boljše).
- effective (the balance between the means available and the objectives of an exercise must be the best possible).
Za spoštovanje teh značilnosti dobrega finančnega poslovodenja je treba sprejeti nekatera notranja organizacijska pravila: jasna opredelitev ciljev, opredelitev odgovornosti in ločitev funkcij, pregleden pretok informacij, učinkovit sistem notranjega nadzora, učinkovita notranja revizija itd.
In order to meet these criteria for sound financial management, some internal organisational rules must be adopted: clear definition of objectives, definition of responsibilities and separation of functions, transparent circulation of information, an effective system of internal controls, efficient internal audit, etc.
Ta načela se običajno izvajajo v vseh organizacijah, vendar menim, da mora dobro finančno poslovodenje neke javne službe izpolnjevati nekatera dodatna merila:
These principles are very commonly applied in all organisations, but I believe that sound financial management of a public service must meet some additional criteria:
– najprej mora spoštovati zakonski mandat, ki opredeljuje cilje in okvir delovanja zadevne javne službe, zato morajo ti biti enostavno in jasno opredeljeni, da jih lahko uslužbenci dobro izvajajo (to je ključni izziv za programe Skupnosti);
- first, it must comply with the legal mandate laying down the objectives and framework of action of the public service in question, which is why these must be defined simply and clearly, so that they can be properly applied by the agents of the service (this is a great challenge for the Community programmes);
– nato mora biti podrejeno ustreznemu zunanjemu nadzoru: ker za javne službe običajno ne veljajo pravila konkurence, mora zunanji revizor opozoriti na kršitev načel dobrega finančnega poslovodenja; ta zunanji nadzor se mora opreti na primeren notranji nadzor, ki ne sme biti preobsežen;
- second, it must be subject to appropriate external controls: since public services are not usually subject to the laws of competition, it is for the external auditor to point out any failure to meet the principles of sound financial management; this external control must be supported by adequate, but not excessive, internal controls;
– končno mora vključevati obveznost poročanja političnim organom, ki so službi dodelili sredstva za določen namen.
- finally, it must include the obligation to report to the political authority that allocated the means to the service with a specific purpose in mind.
Člen 248 Pogodbe določa, da Računsko sodišče pomaga Evropskemu parlamentu in Svetu pri nadzoru nad izvrševanjem proračuna.
Article 248 of the Treaty provides that the Court of Auditors shall assist the Parliament and the Council in exercising their powers of control over the execution of the budget.
Pogodba med drugim določa značilnosti te pomoči, namenjene Parlamentu.
The Treaty also defines the nature of this assistance to the Parliament.
Menim, da bo moja glavna odgovornost celostno sodelovanje pri nalogah, ki so s Pogodbo v zvezi s tem dodeljene Sodišču.
I take the view that my first responsibility will be to take a full part in the tasks that the Treaty allocates to the Court in this connection.
Glavna naloga vsakega člana Sodišča je vodenje postopka priprave poročil tako, da so informacije, ki so na voljo Parlamentu in predvsem Odboru za proračunski nadzor, brezhibne, kar pomeni, da so točne (v zvezi s številčnimi podatki in ugotovljenimi dejstvi) in zanesljive, ker jih lahko revidiranci izpodbijajo (kar zadeva ugotovitve o posameznih vprašanjih).
The first duty of each Member of the Court is to direct the process of drawing up the reports in such a way that the information given to Parliament, initially to its Committee on Budgetary Control, is irreproachable, that is to say both accurate (in respect of figures and the facts established) and reliable, being subject to counter-arguments from the bodies under audit (as regards the ‘observations submitted on specific questions’).
Za oblikovanje poročil ima Sodišče na voljo širša pooblastila za preiskavo, naloga njegovih članov pa je zagotavljanje, da jih revizorji ustrezno izvajajo.
In drawing up its reports, the Court has extensive powers of investigation and it is incumbent upon its Members to ensure that the auditors make proper use of these.
Drugič, zelo bom pozoren, da se bo na hude napake in nepravilnosti ustrezno opozorilo, kot določa Pogodba.
Secondly, I shall be very careful to ensure that serious irregularities and cases of mismanagement are duly reported, as the Treaty requires.