natgillin/translations-raw huggingface dataset:
Notranja revizija je neodvisno preverjanje sistemov finančnega poslovodenja in nadzora v enoti, in sicer postopkov finančnega nadzora, na osnovi katerih lahko upravitelj enote prejme objektivno in neodvisno oceno o primernosti, učinkovitosti in uspešnosti teh sistemov ter aktivnosti, katerih skupni namen je izpopolnitev delovanja enote.
An internal audit is an independent investigation into a unit’s management and audit systems, including financial control procedures, as a result of which the unit’s head gains an objective and independent assessment of the adequacy, efficiency and effectiveness of these systems as well as advisory functions aimed at improving the functioning of the unit.
Pojmovanje notranje revizije se je posledično izboljšalo, obseg njenega delovanja pa razširil.
As a result there was an improvement in the understanding of the nature of internal audits and an extension of their scope.
c) Kot državni podsekretar na Ministrstvu za regionalni razvoj, z izpolnjevanjem funkcije agencije za certificiranje:
c) As Under Secretary of State in the Ministry of Regional Development, acting as the Certification Body:
Po nastopu tega položaja sem se odločil izvesti revizijo postopkov, in sicer nadzornih postopkov v agenciji za certificiranje.
After taking up the post I decided to carry out a procedural review, including a review of the audit guidelines within the Certification Body.
Ta v procesu certifikacije ocenjuje delovanje sistema upravljanja in nadzora določenega operativnega programa, predvsem na osnovi rezultatov vseh revizij, opravljenih s strani upravljalnih in revizijskih institucij.
During its certification process, the Certification Body assesses the functioning of the management and control systems of a given operational programme, largely on the basis of the results of all the audits carried out by management authorities and audit institutions.
Če je zaradi dodatnega preverjanja o izpolnjevanju pogojev certifikacije potrebno, je agencija za certificiranje dolžna opraviti revizijo porabe lastnih sredstev.
In circumstances where it is necessary to obtain additional assurances concerning compliance with certification conditions, the Certification Body should carry out controls using its own resources.
V naših notranjih postopkih, povezanih s certifikacijo, so nam na področju postopka nadzora manjkali dosledni zaznamki.
Our internal certification procedures had no precise clauses regarding audit functions.
Posledično je to povzročilo tveganje za kopičenje nadzornih pristojnosti različnih institucij.
As a result there was a risk that different institutions’ auditing competencies would overlap.
Zato sem predlagal uvedbo jasnih smernic, ki bi temeljile na podobnem pojmu kot je single audit (enotna revizija), ki v skladu z direktivami Evropske komisije, navedenimi v dokumentu Guidance Note on the concept of reliance on the work of other auditors , temelji na dobrem usklajevanju in sodelovanju med revizijsko institucijo ter drugimi organi, ki nadzirajo področje načrtovanja nadzora in izvajanje le-tega.
For this reason I proposed introducing clear guidelines based on a concept similar to the single audit which, in accordance with European Commission guidelines contained in the document Guidance Note on the concept of reliance on the work of other auditors , would involve good coordination between the Audit Institution and other bodies that carry out audits at the stage where controls are being planned and carried out.
· izmenjava informacij in izkušenj med revizijsko in upravljalno institucijo, agencijo za certificiranje ter med organi državnega nadzora,
· to exchange information and experience between audit institutions, managing bodies, certification bodies and state audit institutions as regards audits carried out;
· obravnava mnenj glede načrtovanja nadzora v institucijah, ki upravljajo z operativnimi programi,
· to submit opinions regarding audit plans for institutions that manage operational programmes;
· predlogi za uvedbo ukrepov v prid izboljšanja učinkovitosti nadzora,
· to put forward proposals for increasing the effectiveness of audits;
· analiza poročil o nadzoru na področju strukturnih skladov in kohezijskega sklada, posredovanih Evropski komisiji.
· to analyse audit reports in the area of structural funds and the Cohesion Fund that are submitted to the European Commission.
· standardizacija nadzora v instituciji za certificiranje,
· a standardisation of audit functions took place within the Certification Body;
· zmanjšanje tveganja za kopičenje nadzornih pristojnosti,
· the risk of audit competencies overlapping was reduced;
· izboljšali sta se poraba sredstev in učinkovitost nadzora.
· there was an improvement in the use of resources and the effectiveness of audits.
Vprašanja glede neodvisnosti članov Računskega sodišča obravnava člen 286 Lizbonske pogodbe, v katerem je zapisano:
Article 286 of the Treaty on the Functioning of the European Union provides guidelines for the independence of Members of the Court of Auditors, stipulating that:
- Člani Računskega sodišča so izbrani med osebami, ki v svojih državah pripadajo ali so pripadale zunanjim revizijskim organom ali ki so posebej usposobljene za to službo.
- The Members of the Court of Auditors shall be chosen from among persons who belong or have belonged in their respective States to external audit bodies or who are especially qualified for this office.
Njihova neodvisnost mora biti nedvomna.
Their independence must be beyond doubt.
- Pri opravljanju svojih nalog člani Računskega sodišča ne smejo zahtevati ali sprejemati nikakršnih navodil od posameznih vlad ali drugih organov.
- In the performance of these duties, the Members of the Court of Auditors shall neither seek nor take instructions from any government or from any other body.
Vzdržijo se vsakršnega ravnanja, ki je nezdružljivo z njihovimi nalogami.
The Members of the Court of Auditors shall refrain from any action incompatible with their duties.
- Člani Računskega sodišča med svojim mandatom ne smejo opravljati nobene druge poklicne dejavnosti, bodisi pridobitne ali nepridobitne.
- The Members of the Court of Auditors may not, during their term of office, engage in any other occupation, whether gainful or not.
Poleg tega člen 1 Kodeksa Računskega sodišča določa, da so člani Računskega sodišča dolžni ravnati v skladu z določili pogodb, kakor tudi s pravnimi akti, izhajajočimi iz njih.
In addition, Article 1 of the Code of Conduct for Court Members states that Members of the Court shall act in accordance with the provisions of the Treaties as well as the legislation arising on the basis of these provisions.
Njihova razmerja z organi ali interesnimi skupinami morajo biti v soglasju z načelom ohranjanja nedvomne neodvisnosti.
Their relationship with authorities and interest groups must comply with the principle of maintaining independence.
Ker sem seznanjen in ker razumem zgoraj navedena pravila in postopke, lahko zatrdim, da so moje dosedanje poklicne izkušnje, torej delo v institucijah notranje in zunanje revizije ter certifikacije, prav tako zahtevale nedvomno neodvisnost.
Knowing and understanding the above regulations, I can assure you that my professional experience so far, i.e. the work I have done in institutions involved in internal and external audits and in certification, also required unquestioning independence.
Tako razumljena neodvisnost mi omogoča opravljati funkcijo člana Računskega sodišča z uporabo lastnih izkušenj, lastne presoje dejstev in na način, ki je neobremenjen z vplivi drugih ali z nasprotnimi interesi.
Independence understood in this way would allow me to fulfil the position of member of the Court of Auditors, working in accordance with my own experience, my own assessment of the facts and in a manner unaffected by external influences or conflicts of interest.
V moji dosedanji poklicni karieri med opravljanjem funkcije ni bilo uradnih postopkov prejema razrešnice.
In my career to date there has been no discharge procedure for functions carried out.
· kot glavni računovodja sem sestavljal bilance, ki so zahtevale revizijo in potrditev,
· As chief accountant I prepared balance sheets that were subject to auditing and approval.
· kot direktor državne blagajne sem pisal poročila za finančnega ministra,
· As Director of the Tax Office I submitted reports to the Minister of Finance.
· kot glavni inšpektor za notranjo revizijo sem pisal poročila za ministrski zbor,
· As Chief Internal Audit Inspector I submitted reports to the Council of Ministers.
· kot svetovalec predsednika Vrhovne nadzorne zbornice sem sodeloval pri obravnavi poročil o dejavnosti Vrhovne nadzorne zbornice,
· As adviser to the President of the Supreme Chamber of Control I helped prepare opinions on reports on NIK activities.
· kot državni podsekretar na Ministrstvu za regionalni razvoj sem, pri izpolnjevanju funkcije agencije za certificiranje, pisal poročila za ministrski zbor in Evropsko komisijo.
· As Under Secretary of State, acting as the Certification Body, I submit reports to the Council of Ministers and the European Commission.
Vsa moja poročila so bila odobrena.
All my reports have been accepted.
Ali imate poslovne ali finančne interese oz. druge obveznosti, ki bi lahko bili v nasprotju z vašimi prihodnjimi nalogami?
Do you have any business or financial holdings or any other commitments, which might conflict, with your prospective duties?
Nimam nobenih finančnih interesov, se ne okoriščam s finančnimi ugodnostmi niti nimam obveznosti, ki bi bile v nasprotju z opravljanjem nalog člana Računskega sodišča.
I do not have any business or financial holdings or any other commitments which might conflict with my function as a Court Member.
Obenem izjavljam, da nisem udeležen v nobenem sodnem postopku.
I can also declare that I am not involved in any current legal proceedings.
Sem državni uslužbenec, zato me v skladu s poljskimi predpisi zavezuje prepoved udeležbe v političnih strankah.
I am a civil servant and therefore, in accordance with Polish regulations, I am not allowed to participate in political parties.
Zato nikdar nisem opravljal in ne opravljam nobene funkcije v stranki.
For this reason I do not play an active part in any political party and have never done so.
Poleg tega sem se pripravljen odreči sedanjemu položaju, če bom imenovan za člana Računskega sodišča.
In addition I am prepared to step down from my present position if I become a Member of the Court of Auditors.
Člen 287 Lizbonske pogodbe določa, da Računsko sodišče preverja zakonitost in pravilnost vseh prihodkov in odhodkov Unije ter, ali je bilo finančno poslovodenje dobro.
Article 287 of the Treaty on the Functioning of the European Union states that the Court of Auditors shall examine whether all revenue has been received and all expenditure incurred in a lawful and regular manner and whether the financial management has been sound.
Pri tem poroča zlasti o vseh primerih nepravilnosti.
In doing so, it shall report in particular on any cases of irregularity.
Poleg tega v skladu s sklepom Računskega sodišča št. 97/2004 sledi, da je v primeru suma ali razkritja goljufije, korupcije ali drugega nezakonitega dejanja, ugotovljenega med izvajanjem revizije, oseba s pristojnostmi izvajanja revizije dolžna o tem nemudoma obvestiti Evropski urad za boj proti goljufijam (OLAF).
In addition, in accordance with Decision No 97-2004 of the Court of Auditors, if, during audits, there is any suspicion or discovery of evidence of fraud, corruption or any other illegal activity, the Member responsible for the audit shall, without delay, inform the authorities at the European Anti-Fraud Office (OLAF).
V primeru, opisanem v vprašanju, bom upošteval zgoraj navedena načela, ne glede na mesto razkritja in ozadje oseb, na katere se bodo morebitne informacije o sumu oziroma primeru goljufije, korupcije ali drugega nezakonitega ravnanja, nanašale.
In the circumstances described in the question I would apply the above guidelines irrespective of the place in which it is detected or the country of the persons affected by the suspicion or discovery of fraud, corruption or other illegal activity.
Poleg tega sem se v svoji dosedanji delovni praksi ravnal po predpisih, ki so od mene prav tako zahtevali seznanjanje pristojnih organov o primerih suma in razkritja goljufije ali korupcije.
In addition, in my work to date I have applied guidelines that also required me to inform the appropriate services in cases of suspicion or discovery of fraud or corruption.
Glavne značilnosti kulture dobrega finančnega poslovodenja so opredeljene v finančni uredbi, ki temelji na načelih pravilnega finančnega poslovodenja z upoštevanjem načel gospodarne porabe sredstev, učinkovitosti in uspešnosti ter končne ocene dobljenih rezultatov.
The main features of a sound financial management culture were set out in the Financial Regulations, which describe the principle of proper financial management by referring to the principles of economy, effectiveness and efficiency, as well as an assessment of the results achieved.
- Načelo gospodarne porabe pomeni porabo sredstev ob ustreznem času, v primerni količini in kakovosti ter po najprimernejši ceni.
- The principle of economy means using resources at the right time, in the right quantities and the right quality, at the best price.
- Načelo učinkovitosti pomeni prizadevanje za uresničitev najboljšega razmerja med porabljenimi sredstvi in dobljenimi rezultati.
- The principle of effectiveness means aiming to achieve the optimum relationship between resources used and results obtained.
- Načelo uspešnosti pomeni uresničitev opredeljenih in zastavljenih ciljev ter rezultatov.
- The principle of efficiency means achieving specific, set objectives and the desired results.
Člen 287 Lizbonske pogodbe dosledno poudarja, da Računsko sodišče preverja zakonitost in pravilnost vseh prihodkov in odhodkov Unije ter, ali je bilo finančno poslovodenje pravilno.
Article 287 of the Treaty on the Functioning of the European Union clearly states that the Court of Auditors shall examine whether all revenue has been received and all expenditure incurred in a lawful and regular manner and whether the financial management has been sound.
Poleg tega je glavni namen Računskega sodišča kot institucije Evropske unije, temelječe na Pogodbi, izvajanje nadzora nad financami Evropske unije in izboljšanje finančnega poslovodenja Unije, pri čemer je eden od ciljev v okviru finančnega poslovodenja povečanje vrednosti proračunskih sredstev.
In addition, the mission of the Court of Auditors, as an EU institution established on the basis of the Treaty in order to audit EU finances, is to improve the Union’s financial management and one of the aspects of this is to increase accountability as regards this management.
Na svoji poklicni poti sem se na vseh svojih položajih, tj. kot glavni inšpektor za notranjo revizijo, uslužbenec v Vrhovni nadzorni zbornici in kot predstavnik agencije za certificiranje, ravno tako ravnal v skladu z načeli načelih gospodarnega, smotrnega in učinkovitega finančnega poslovodenja, kajti omenjena načela so zapisana:
During my professional career, in my work as Chief Internal Audit Inspector, as an employee of the Supreme Chamber of Control and as a representative of a Certification Body, I applied and continue to apply the principles of economical, effective and efficient financial management, as these principles are written into:
· v opredelitvi notranje revizije, kjer se poudarja nujnost ocene finančnega poslovodenja z upoštevanjem načel gospodarnosti, namenskosti in učinkovitosti,
· the definition of internal audit, where reference is made to the need to evaluate financial management from the point of view, among other criteria, of economy, appropriateness and effectiveness;
· v predpisih, ki se nanašajo na Vrhovno nadzorno zbornico, kjer je določeno, da se nadzor izvaja po načelih gospodarnosti, namenskosti, doslednosti in zakonitosti,
· regulations on the Supreme Chamber of Control, where it is stated that audits should be carried out from the point of view of economy, appropriateness, honesty and legality;
· v načelih, ki se nanašajo na porabo sredstev Unije oziroma na njihovo certifikacijo, kjer je poudarjena nujnost preverjanja pravilnega finančnega poslovodenja.
· guidelines on expenditure from EU funds and their certification, where reference is made to the duty to comply with the principles of proper financial management.
V skladu z zgoraj navedenim ugotavljam, da so vse javne institucije dolžne upoštevati omenjena načela.
In the light of the above I believe that all public institutions should apply these guidelines.
Da bi lahko zagotovili pravilno finančno poslovodenje, je potrebno upoštevati omenjena načela in njihove glavne karakteristike, osnovane na splošno uveljavljenih standardih.
In addition, in order to ensure proper financial management there should be compliance with guidelines and characteristics based on generally accepted standards.
Menim, da je potrebno upoštevati standarde revizijskega nadzora, ki se deli na pet skupin in vsebuje glavne značilnosti kulture finančnega poslovodenja:
In my opinion, management control standards presented in five groups, which encompass the characteristics of a financial management culture, should be applied:
Notranja plat: upoštevanje etičnih vrednot in poklicnih pristojnosti, organizacijska struktura in prenašanje pristojnosti.
The internal environment, which includes compliance with ethical values, professional competence, organisational structure and delegation of rights.
Obvladovanje tveganj: opredelitev namena, ciljev in nalog ter ocena njihovega izvajanja.
Risk management, including a statement of the mission, objectives and responsibilities and an evaluation of how they are implemented.
Nadzorni mehanizmi: dokumentiranje sistema nadzora, nadzor nad izvajanjem nalog z upoštevanjem načel gospodarnega, učinkovitega in uspešnega izvajanja ter nepretrganosti dejavnosti.
Control mechanisms, including control system documentation and supervision of the implementation of tasks in order to ensure economic, effective and efficient realisation of those tasks as well as continuity of activities.
Informiranje in komunikacija: pretok informacij znotraj enote in zunanja komunikacija.
Information and communications, including both internal and external information flows.
Spremljanje in ocenjevanje: notranja in zunanja revizija.
Monitoring and assessment, including an internal and an external audit.
Računsko sodišče predloži Evropskemu parlamentu in Svetu izjavo o zanesljivosti poslovnih knjig ter zakonitosti in pravilnosti poslovnih dogodkov in pomaga pri nadzoru nad izvrševanjem proračuna.
It shall provide the European Parliament and the Council with a statement of assurance as to the reliability of the accounts and shall assist them in exercising their powers of control over the implementation of the budget.
V svojih prihodnjih nalogah s področja posredovanja poročil bom upošteval svoje dosedanje izkušnje oziroma ravnal v skladu s sistemom poročanja, ki ga predpisuje Računsko sodišče, in sicer:
My future functions as regards the submission of reports will be based on my experience so far and shall comply with the reporting system at the Court of Auditors, which includes:
· priprava letnih poročil s predstavitvijo rezultatov o finančnem nadzoru v obliki zagotovil glede splošnega proračuna in Evropskega razvojnega sklada,
· annual reports presenting the results of financial audits in the form of declarations on the overall budget and the European Development Fund;
· priprava posebnih letnih poročil z rezultati o finančnem nadzoru v okviru agencij in nacionalnih revizijskih organov,
· special annual reports presenting the results of financial audits of EU agencies and bodies;
· priprava posebnih poročil z rezultati nadzora nad izvrševanjem nalog in pravilnosti,
· special reports presenting the results of selected audits of the implementation of tasks and compliance audits;
· predložitev mnenj, ki se nanašajo na nove ali spremenjene pravne akte, ki imajo vpliv na finance.
· providing opinions on new and amended legislation with a financial impact.
Poročila Računskega sodišča imajo pomembno vlogo pri pravilnem finančnem poslovodenju in učinkovitosti dejavnosti znotraj Evropske unije.
The Court’s reports are of great importance as regards proper financial management and the effective functioning of the European Union.
Zato mora njihova kakovost Evropski komisiji omogočati izbiro ustreznih ukrepov, ki bi jih lahko Evropski parlament uporabil v postopku podelitve razrešnice za izvrševanje proračuna.
For this reason their quality should be such as to allow the European Commission to take the appropriate operational steps and to allow the European Parliament to make use of them in the procedure of granting a discharge in the case of budget implementation.
Glede na zgoraj navedeno sem prepričan, da je moja dolžnost sestavljati poročila in podajati mnenja v skladu s predpisanim sistemom poročanja, ki jih morajo, da bi služila Evropskemu parlamentu pri izvrševanju njegove funkcije nadzora, odlikovati naslednje lastnosti:
In the light of the above, I believe there is a need for me to present reports and opinions that comply with the auditing system which is in force and which, in order to be of value to the European Parliament in carrying out its audit functions, should include the following features:
· objektivnost – preudarnost in izogibanje kakršnim koli poskusom potvorb,
· Objectivity – balanced and free from distortion,
· jasnost – razumljivo in logično poročanje,
· Clarity – logical and easy to understand,
· kratkost in jedrnatost – brez nepotrebnih informacij,
· Conciseness – without unnecessary information,
· konstruktivnost – podpora pri vodenju revidiranca v procesu izboljševanja dejavnosti,
· Constructiveness – helping the management of the audited unit to improve its activities,
· pravočasnost – predstavitev poročil ob primernem času in brez odlašanja,
· Punctuality – submitted at the right time and without delay,
· vestnost – upoštevanje ustreznih virov glede izvajanja nadzora,
· Honesty – based on the appropriate audit findings,
· celovitost – upoštevanje vseh zapisov, ki veljajo za resnične.
· Completeness – containing all the information that is considered to be important.
Zagotovljena mora biti tudi možnost presoje in utemeljitve informacij, ki jih vsebujejo poročila, še zlasti, če rezultate opravljenega dela Računskega sodišča uporabljajo Evropska komisija, Evropski parlament, Svet in države članice.
There should also be a possibility to discuss and clarify any information contained in the reports, since the Court’s findings are used by the Commission, Parliament and the Council as well as the Member States.
Zato bom na razpolago Evropskemu parlamentu, še posebej pa njegovemu Odboru za nadzor proračuna, in si prizadeval pravilno opravljati svoje dolžnosti na področju podajanja ustreznih poročil.
For this reason I shall be available to the European Parliament and, in particular, to the Committee on Budgetary Control, to carry out my functions properly as regards the submission of appropriate reports.
Člen 287 Lizbonske pogodbe določa, da Računsko sodišče preverja pravilnost finančnega poslovodenja, ki vključuje t.i. načela gospodarnosti, učinkovitosti in namenskosti sredstev.
Article 287 of the Treaty on the Functioning of the European Union states that the Court of Auditors shall examine whether the financial management has been sound, which includes, among other guidelines, the principles of economy, effectiveness and efficiency.
Gledano na splošno, je dodana vrednost revizije poslovanja izboljšanje dejavnosti zaradi upoštevanja predstavljenih zaključkov in uvedenih predlogov.
Generally speaking, the added value of performance audit is the outcome in the form of improvements made after the acceptance of suggestions put forward as well as recommendations that are implemented.