natgillin/translations-raw huggingface dataset:
V skladu s Poslovnikom Računskega sodišča in določbami kodeksa ravnanja, ki veljajo za vse člane Sodišča, bom svoje finančne prispevke predložil predsedniku Sodišča.
In keeping with the Rules of Procedure of the Court of Auditors and the provisions of the Code of Conduct applicable to all the Members of the Court of Auditors, I will declare my financial holdings to the President of the Court.
Odločitve glede njihove objave pa, kolikor vem, institucija še ni sprejela.
As regards publication of the details, as far as I am aware no decision on public disclosure has yet been taken by the Institution.
Seveda bom v zvezi s tem spoštoval vsako odločitev Evropskega računskega sodišča.
I will of course comply with any decision the European Court of Auditors takes in that respect.
Končno izjavljam, da zoper mene ni uveden noben sodni postopek.
Finally, I can confirm that I am not involved in any legal proceedings.
Kako bi obravnavali primer večje nepravilnosti ali celo goljufije in/ali korupcije, v katerem bi bile udeležene osebe iz vaše države članice?
How would you deal with a major irregularity or even fraud and/or corruption case involving actors in the Member State of your origin?
Sodišče mora v primeru vsakega suma goljufije, korupcije ali druge nezakonite dejavnosti, ki bi se odkril med izvajanjem nadzora ali o katerem bi poročala tretja oseba, v skladu z veljavnimi predpisi o tem takoj obvestiti Evropski urad za boj proti goljufijam (OLAF).
Under the existing rules, if any suspicion of fraud, corruption or any other illegal activity arises, whether following an audit or on the basis of information received from a third party, the Court must immediately inform the European Anti-Fraud Office (OLAF).
Menim, da je treba pri vsakem odzivu na dejavnosti, povezane z goljufijo in korupcijo, upoštevati eno samo načelo, tj. načelo „ničelne popustljivosti“.
For my part, I take the view that any response to fraudulent activities and corruption must be dictated by one principle only: that of zero tolerance.
Goljufije in korupcije ogrožajo demokracijo in legitimnost evropskih institucij, povzročajo pa tudi neenakost in neučinkovitost pri izvajanju naših politik.
Fraud and corruption not only serve to weaken democracy and the legitimacy of our European institutions, they also give rise to inequality and ineffectiveness in the implementation of our policies.
V zvezi s tem lahko zagotovim, da bom dosledno uporabljal pravila Skupnosti ter vse ostale veljavne določbe (kot so za člane Računskega sodišča določene v kodeksu ravnanja), ne glede na izvor zadevne osebe ali državo članico, v kateri poteka revizija ali preiskava.
In that connection, I can assure that I will scrupulously apply the Community rules and any other relevant provisions (such as those laid down for the Members of the Court of Auditors in the Code of Conduct), regardless of the origin of the person in question or of the Member State in which the auditing mission or investigation is taking place.
Ob tem bi dodal, da od leta 2006 sodelujem v upravnem odboru in opravljam funkcijo blagajnika v evropskem oddelku Svetovne organizacije poslancev za boj proti korupciji (GOPAC), tj. neodvisna skupina poslancev Evropskega parlamenta in nacionalnih parlamentov, ki se skupaj prizadevajo je boj proti korupciji in večjo preglednost.
May I add that since 2006 I have been a member of the Management Board and treasurer of the European section of the Global Organisation of Parliamentarians Against Corruption (GOPAC), a non-partisan group of parliamentarians from the European Parliament and national parliaments who share a joint commitment to fighting corruption and fostering transparency.
Izvajanje nalog
Performance of duties
Pojem dobrega finančnega poslovodenja pomeni, da je treba razpoložljiva sredstva uporabljati gospodarno, učinkovito in uspešno.
The concept of ‘sound financial management’ implies that available budgetary resources must be used economically, efficiently and effectively.
Kultura dobrega finančnega poslovodenja v javnih službah zahteva stalno skrb in prizadevanje na vseh ravneh in pri vseh nalogah, da se zagotovi optimalna uporaba sredstev in kar najbolj učinkovita organizacija dejavnosti za uresničitev določenih ciljev.
Establishing a culture of sound financial management within a public administration requires a constant focus on and commitment to the principle it embodies, at all levels and by all staff, with a view to ensuring that resources are used and activities are organised as effectively as possible in order to achieve the goals which have been set.
Opozoriti je treba, da Finančna uredba zahteva uporabo sredstev Skupnosti na zakonit in pravilen način ter v skladu z načeli dobrega finančnega poslovodenja.
It should be pointed out that the Financial Regulation requires that the use of Community funds should not only be legal and regular, but also consistent with the principles of sound financial management.
Na splošno se zdi težko opredeliti eno samo rešitev, ki bi bila prilagojena vsem okoliščinam.
In general terms, it seems difficult to identify just one solution which is suited to all situations.
Mislim, da mora vsak subjekt izbrati način, ki najbolj ustreza upravnemu in ureditvenemu okviru, v katerem deluje.
I take the view that each entity must choose the method best suited to the administrative and regulatory context in which it works.
Med najpomembnejšimi elementi bi rad poudaril enega, ki je po mojem mnenju nepogrešljiv za kulturo dobrega finančnega poslovodenja v vsaki organizaciji, tj. „upravljanje delovanja“.
Among the most important factors, I should like to emphasise one which I regard as fundamental to a culture of sound financial management in any organisation, i.e. ‘performance management’.
S tem mislim na:
What I mean by that is:
– nedvoumno dodelitev odgovornosti, povezanih z izvajanjem politike in programov;
- a clear division of responsibilities in connection with the implementation of policies and programmes;
– opredelitev ambicioznih, vendar uresničljivih ciljev;
- the definition of ambitious, but achievable, objectives;
– opredelitev primernih kazalcev učinkovitosti;
- the definition of relevant performance indicators;
– nadzor dejavnosti, ki potekajo, na podlagi teh kazalcev; in
- monitoring of activities on the basis of those indicators; and
– oceno ukrepa, s katerim so se, odvisno od primera, dosegli začetni cilji.
- assessment of the extent to which the objectives fixed at the outset have been achieved.
Očitno „upravljanje delovanja“ ni edini odločilni element pri kulturi dobrega finančnega poslovodenja.
Naturally enough, ‘performance management’ is not the only decisive factor in shaping a culture of sound financial management.
Iz izkušenj vseeno vem, da razpolaganje s prilagojenim orodjem na tem področju pripomore k zmanjšanju tveganja za neučinkovito in neuspešno uporabo sredstev.
However, I know from experience that the availability of suitable tools helps to minimise any risk of the ineffective and inefficient use of resources.
Revizije delovanja, ki jih opravi Sodišče (glej vprašanje 10), kateremu omogočajo, da oceni, ali organizacija pravilno uporablja načela “dobrega finančnega poslovodenja“, znatno pripomorejo k razvoju te kulture.
The performance audits carried out by the Court (see question 10), which enable it to assess whether an organisation is correctly applying the principles of ‘sound financial management’, play a significant role in the development of such a culture.
Zelo se zavzemam, da bi pri tem sodeloval.
I am very keen to be a part of that process.
Računsko sodišče v skladu s Pogodbo 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.
V skladu s členom 248(4) Pogodbe ES člani Računskega sodišča pomagajo Evropskemu parlamentu in Svetu pri izvajanju njunih pooblastil za nadzor nad izvrševanjem proračuna Skupnosti.
Pursuant to Article 248(4) of the EC Treaty, the Members of the Court of Auditors assist Parliament and the Council in the exercise of their powers to control implementation of the Community budget.
Ob upoštevanju odgovornosti, ki jih imam kot predsednik Odbora za proračunski nadzor v Luksemburgu, se dobro zavedam pomena kakovostnega sodelovanja med Parlamentom in Računskim sodiščem, tj. sodelovanje, pri katerem je treba spoštovati vlogo in neodvisnost obeh.
In the light of my current responsibilities as chairman of the Committee on Budgetary Control in Luxembourg, I am fully aware of the importance of effective cooperation between Parliament and the Court of Auditors, cooperation which must take account of the two institutions’ respective roles and their independence.
Ta pristop ni mogoč brez medsebojnega zaupanja in spoštovanja.
Mutual trust and respect are prerequisites for such an approach.
V tem smislu in glede na moje izkušnje bi bilo koristno izvajati naslednje elemente (če se še ne):
With that aim in view, and in the light of my own experience, the following steps might usefully be taken (if they are not already established practice):
– redne izmenjave med člani Sodišča in člani Parlamenta na strokovni in dvostranski ravni.
- regular exchanges of views between the Members of the Court and MEPs, whether involving individuals or the two groups as a whole.
To bi omogočilo boljšo vključitev pomislekov Parlamenta med pripravo letnega delovnega načrta Sodišča.
This should enable the Court to take better account of Parliament’s concerns when drawing up its annual work plan.
Poleg tega bi lahko Parlament med zakonodajnim delom pogosteje in dovolj zgodaj v postopku od Sodišča zahteval, da mu sporoči uradno mnenje o predlogih, ki jih predloži Odbor;
Moreover, in the context of its legislative work Parliament could ask the Court more frequently, and at a sufficiently early stage of the process, for formal opinions on Commission proposals;
– poročila in mnenja Sodišča morajo biti natančna ter vsebovati jasna sporočila in priporočila, da so koristna za Parlament in delo vašega odbora;
- if they are to be useful to Parliament and to your committee’s work, the Court’s reports and opinions must not only be detailed, but must also contain messages and clear recommendations;
– med načrtovanjem posebnih revizij se lahko organizirajo tudi srečanja med Parlamentom in Sodiščem z namenom boljšega odziva na specifična vprašanja Parlamenta in njegovega Odbora za proračunski nadzor.
- meetings might also be organised between Parliament and the Court when specific audits are being planned, with a view to responding more effectively to the specific questions raised by Parliament and its Committee on Budgetary Control.
Ta pristop ne bi na noben način ogrozil neodvisnosti katere koli institucije.
Such an approach would in no way call into question the independence of each of the institutions.
Sodišču bi moral omogočiti, da za zakonodajalca in proračunski organ pripravi bolj usmerjena in podrobna poročila;
It should enable the Court to produce more relevant and more detailed reports for the legislator and the budgetary authority;
– podpiram večje število podatkov Parlamenta in njegovega Odbora za proračunski nadzor o delovnem programu Sodišča ter predvidenem časovnem razporedu za objavo njegovih poročil in mnenj;
- I am in favour of improving the quality of the information supplied to Parliament and its Committee on Budgetary Control concerning the Court’s work programme and the proposed timetable for the publication of its reports and opinions;
– med predstavitvijo poročila Parlamentu bi želel s člani Odbora za proračunski nadzor in zlasti s poročevalcem razpravljati o rezultatih, sklepih in priporočilih, ki so nastali na podlagi revizije v vzdušju medsebojnega zaupanja in spoštovanja.
- when a report is submitted to Parliament, I should like to be able to discuss the outcome of an audit mission, and the resulting conclusions and recommendations, with the members of the Committee on Budgetary Control and, more particularly, the rapporteur in an atmosphere of mutual trust and respect.
Lahko vam zagotovim, da bo ohranjanje kakovostnega sodelovanja med Računskim sodiščem in Parlamentom ter zlasti z vašim odborom del mojih prednostnih nalog, ko bom postal član Računskega sodišča.
You can be sure that maintaining effective cooperation between the Court of Auditors and Parliament and, in particular, your committee would be one of my priorities as a future Member of the Court of Auditors.
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 audit and how should the findings be incorporated in the management?
Po mojem mnenju je cilj „revizije delovanja“ oceniti rezultate nekega subjekta, kar zadeva gospodarnost, uspešnost in učinkovitost v smislu uporabe sredstev, ki so mu na voljo.
In my opinion, a ‘performance audit’ seeks to assess just how economically, efficiently and effectively an entity uses the resources placed at its disposal.
Ta vrsta revizije presega okvir tradicionalnega finančnega nadzora ali nadzora skladnosti, katerih glavna naloga je ocenitev zakonitosti in pravilnosti poslovnih dogodkov ter zanesljivosti poslovnih knjig.
This type of audit goes beyond the scope of traditional financial or compliance audits, whose principal purpose is to assess the legality and regularity of underlying transactions and the reliability of the accounts.
„Nadzor delovanja“ ima po mojem mnenju dvojno dodano vrednost:
To my mind, a ‘performance audit’ offers a dual added value:
– najprej prispeva k večji preglednosti načina porabe denarja davčnih zavezancev, zagotovi pa tudi, da upravljavci odgovarjajo za svoje upravljanje in dejanja;
- firstly, it helps to throw light on the way in which taxpayers’ money is spent and makes the people who manage that money accountable for their management and their acts;
– poleg tega lahko upravljavcem pomaga, da učinkoviteje in uspešneje sprejemajo svoje finančne in upravne odločitve, s čimer se zmanjša tveganje za nepremišljeno porabo denarja davčnih zavezancev.
- secondly, it can help those managers be more efficient and more effective in their financial and administrative decision-making, thereby helping to reduce the risk of taxpayers’ money being spent in an ill-considered fashion.
Poudaril bi rad pozitivni značaj revizij delovanja.
I should like to emphasise the beneficial nature of such performance audits.
Revizije morajo omogočiti odkrivanje pomanjkljivosti in z dejanskimi predlogi prispevati k določitvi boljšega načina upravljanja sredstev Evropske unije.
They must not only serve to highlight weaknesses, but also to identify, in the form of practical suggestions, ways in which European Union funds could be managed more effectively.
V tem smislu bi moralo vsako poročilo po reviziji delovanja poleg skromnih kritičnih ugotovitev vsebovati tudi vrsto priporočil glede izboljšav.
In that connection, any report drawn up following a performance audit should, in addition to critical observations, also incorporate a series of recommendations concerning improvements to be made.
Prav tako se mi zdi pomembno, da se Evropski parlament redno obvešča o dejanskem napredku odbora in držav članic pri izvajanju teh priporočil.
To my mind, it is also important that Parliament should then be kept regularly informed about the actual steps taken by the Commission and the Member States to implement those recommendations.
Za zagotovitev vključevanja v načrte upravljanja in izvajanje priporočil je pomembno, da se pridobi soglasje uprave nadziranega organa.
Securing the support of senior managers in the body being audited is essential with a view to ensuring that recommendations are actually incorporated into management plans and then implemented.
– se revizija izvede v skladu s pristopom, po katerem ni mogoče nobeno presenečenje, saj je nadzorovano podjetje o pristopu in postopkih, določenih za revizijo, dovolj zgodaj obveščeno;
- there must be no element of surprise to the audit - the body being audited must be informed sufficiently far in advance of the proposed approach to and procedures for the audit mission;
– so primerna merila revizije skupno oblikovana in dogovorjena; in
- relevant audit criteria must be jointly developed and agreed; and
– revizorji (po potrebi s pomočjo zunanjih strokovnjakov) razpolagajo s potrebnim znanjem o obravnavani zadevi.
- the auditors (if necessary with the assistance of outside experts) must be properly informed about the subject in question.
Ko je revizija končana, se mora o nastalih priporočilih vedno razpravljati vnaprej, tako da se jih pravilno razume, in če je mogoče, jih nadzorovano podjetje sprejme.
By the same token, once the mission has been carried out the resulting recommendations must always be discussed with a view to ensuring that they have been correctly understood and if possible accepted by the entity being audited.
Zavedam se, da je Evropsko računsko sodišče leta 2006 oblikovalo priročnik revizije delovanja, ki se uporablja za nadzor v zvezi s finančnim poslovodenjem Evropske komisije in programi, ki se financirajo iz proračuna Unije.
I know that in 2006 the European Court of Auditors drew up a performance audit manual applicable to audits concerning the financial management of the European Commission and programmes funded from the Union budget.
Kot član Računskega sodišča bi bilo spodbudno prispevati k tej nalogi in pripravi večjega števila takšnih poročil.
As a Member of the Court of Auditors, I would find it very stimulating to play a role in that work and in the production of a larger number of reports of that type.
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?
Glede tega bi želel omeniti konferenco, ki jo je oktobra 2006 organiziral Evropski parlament (v sodelovanju s finskim parlamentom), pri kateri sem sodeloval kot predsednik komisije za nadzor izvrševanja proračuna poslanske zbornice.
In this connection, I should like to draw attention to the conference organised in October 2006 by the European Parliament (in cooperation with the Finnish Parliament) in which I took part as chairman of the Committee on Budgetary Control and Implementation and Accounting of the Luxembourg Chamber of Deputies.
Cilj te konference je bil izboljšanje medsebojnega razumevanja vloge, ki jo imajo nacionalni odbori za proračunski nadzor pri proračunskem nadzoru EU.
The aim of that conference was to give all the participants a better insight into the role played by national budgetary control committees in the context of control of the EU budget.
Morda se spomnite, da sem na tej konferenci obljubil, da bom pojasnil stališče luksemburške vlade in da sem svoje kolege spodbudil, naj naredijo enako.
You may remember that at that conference I promised to clarify the position of my country’s government and encouraged my colleagues to do the same.
To pojasnilo sem predložil na seminarju januarja 2007, katerega se je udeležil tudi član vašega odbora.
That clarification was provided at a seminar held in January 2007, also attended by a member of your committee.
Priznati moram, da čeprav si je luksemburška vlada kot toliko drugih prizadevala za odpravljanje pomanjkljivosti sedanjega sistema, ni naklonjena prvotnim predlogom Odbora.
I must concede that although the Luxembourg Government, like so many others, has committed itself to remedying the weaknesses of the current system, it has not come out in support of the Commission’s original proposals.
Za natančnejši odgovor na vaše vprašanje bi se rad vrnil na nekatera vprašanja iz zadevne razprave, zlasti na vlogo zunanjih revizorjev na evropski in nacionalni ravni ter njihovo sodelovanje.
In response to your specific question, I should like to come back to some of the issues underlying this debate, which relate, in particular, to the role played by external public auditors at European and national levels and cooperation between them.
Pogodba iz Nice je leta 2001 poudarila pomen takega sodelovanja in potrebo Evropskega računskega sodišča in nacionalnih revizijskih organov po sodelovanju v duhu zaupanja, pri čemer spoštujejo svojo neodvisnost.
In 2001, the Treaty of Nice emphasised the importance of such cooperation and the need for the European Court of Auditors and national audit institutions to cooperate in a spirit of mutual trust, whilst respecting each other’s independence.
Menim, da je v praksi več elementov že vzpostavljenih:
In practice, I believe that a number of steps have already been taken:
– nadzor, ki ga je opravilo Sodišče v državah članicah, je bil opravljen v sodelovanju z nacionalnimi revizijskimi organi (ali regionalnimi) ali z drugimi pristojnimi organi;
- the audits performed by the Court in the Member States are carried out in close cooperation with the national (or regional) audit institutions or with other competent bodies;
– letni program dela Sodišča se sporoči nacionalnim revizijskim organom ter Komisiji, Parlamentu in Svetu;
- the Court’s annual work programme is forwarded to national audit institutions and to the Commission, Parliament and the Council;
– od leta 1978 se predsedniki nacionalnih revizijskih organov držav članic in Evropskega računskega sodišča srečujejo v okviru „odbora za stike“, da razpravljajo o težavah skupnega interesa ter spodbujajo izmenjavo informacij in praktično sodelovanje.
- since 1978, the presidents of the national audit institutions of the Member States and of the European Court of Auditors have met in a forum known as the Contact Committee in order to discuss problems of shared interest and to facilitate exchanges of information and practical cooperation.
Med drugim so bile vzpostavljene delovne skupine za preučitev vprašanj za javno korist, ki so splošna ali specifična;
In addition, working parties have been set up to study issues of general or specific public interest;
– uradniki za zvezo nacionalnih revizijskih organov in Evropskega računskega sodišča se srečajo najmanj dvakrat na leto, da pripravijo srečanja odbora za stike in vzpostavijo mrežo dejavnih strokovnih stikov v vsej Evropi.
- the civil servants responsible for liaison between the national audit institutions and the European Court of Auditors hold at least two meetings per year to prepare meetings of the Contact Committee and create a Europe-wide network of professional contacts.
Gotovo je, da bi se lahko obseg teh pobud povečal.
The scope of these initiatives could certainly be broadened.
Vendar mislim, da se je treba zavedati različnih vlog in odgovornosti vsakega udeleženca ter zapletenosti in raznolikosti različnih sistemov porabe držav članic.
However, I also feel that it is essential to bear in mind the differences in each individual’s role and responsibilities and the complex and diverse nature of the Member States’ expenditure procedures.
Obe instituciji podpirata oblikovanje okvira za finančni nadzor EU, kar pomeni učinkovitejše sodelovanje in boljše usklajevanje različnih dejavnosti revizij in notranjega nadzora.
The two institutions are in favour of establishing a financial control framework for the EU which involves more effective cooperation and better coordination of the various auditing and internal control activities.
Kar natančneje zadeva sodelovanje med evropskimi in nacionalnimi revizijskimi organi, je izkoriščanje revizij, ki jih opravijo nacionalni zunanji revizorji v državah članicah, s strani Evropskega računskega sodišča večja težava.
Turning more specifically to cooperation between European and national audit institutions, the use, by the European Court of Auditors, of the findings of audits carried out in the Member States by national external auditors is a major problem.