natgillin/translations-raw huggingface dataset:
Tretjič, zdi se mi pomembno, da se preverjanje upravljanja in delovanja opravlja v celoti.
Thirdly, it seems to me important to give full weight to the duty to scrutinise management and performance.
Po mojem mnenju to poleg letne izjave o zanesljivosti vključuje tudi „posebne ugotovitve“, ki jih Sodišče navede v svojem letnem poročilu ter posebnih poročilih in mnenjih, ki jih objavi.
I understand this to encompass, over and above the annual statement of assurance (DAS), the ‘specific observations’ that the Court makes in its annual report, as well as the special reports and opinions that it publishes.
Ta naloga se pogosto izvaja kot odgovor na zahteve Parlamenta (ali Sveta), kar je običajno.
This task is often performed in response to requests from the Parliament (or the Council), which is as it should be.
S tega stališča menim, da bi lahko koristne izmenjave potekale med Parlamentom (in zlasti Odborom za proračunski nadzor) in Sodiščem, preden ta sestavi svoj program dela (kar bi se seveda lahko zgodilo brez ogrožanja neodvisnosti Sodišča).
In this context, I think that useful exchanges could take place between the Parliament (particularly its Committee on Budgetary Control) and the Court in advance of the latter drawing up its programme of work (which could, of course, be done without the independence of the Court being put at risk).
Glede položaja v svoji državi ugotavljam, da so se tovrstni odnosi med francoskim Računskim sodiščem in Parlamentom v zadnjih letih zelo razvili.
With reference to the situation in my own country, I note that this type of relationship between the French Court of Auditors and the Parliament has developed greatly over the past few years.
Pri tem sem sodeloval kot predsednik zbornice, spremljal pa sem več predstavitev parlamentarnih odborov.
In fact I have been part of this in my capacity as President of Chamber, and I have appeared at hearings of parliamentary committees on several occasions.
Ta sprememba se mi zdi koristna za vse.
I consider this development to have been beneficial to everybody.
Na splošno menim, da morata organ za nadzor javnih financ in Parlament delati v duhu dialoga, sodelovanja in medsebojnega spoštovanja.
In general terms, I consider it essential that a body which audits public accounts should work with the Parliament in a spirit of dialogue, cooperation and mutual respect.
Z revizijo delovanja se preverijo kakovost in rezultati upravljanja.
Performance audit looks at the quality and results of management.
Glede na opredelitev so njeni sklepi odvisni od razprave, dodana vrednost pa v veliki meri od realnega in uporabnega značaja ter dejstva, da upravljavci revidiranca priznajo, da so sklepi dobro utemeljeni.
By definition, its conclusions are subject to discussion, but their added value depends largely on their being realistic and applicable and on a recognition by the managers of the body under audit that the conclusions are well founded.
Zato je dodana vrednost močno odvisna od pogojev, v katerih se je opravila revizija.
For these reasons, this added value depends very much on the conditions in which the audit was carried out.
Razlikovati je treba med notranjo in zunanjo revizijo.
A distinction must be made between internal and external audit.
Notranja revizija delovanja se najpogosteje opravi na pobudo uprave, kateri so namenjeni sklepi revizije.
Internal performance audit is usually carried out on the initiative of management, and its conclusions are intended for management.
Dodana vrednost se meri predvsem s kakovostjo navedenih informacij (z revizijo se lahko potrdi ali ovrže stališče, ki ga predhodno navede uprava, lahko predlaga rešitve, na katere uprava ni pomislila ...).
Its added value is basically measured by the quality of the information with which it provides management (the audit can confirm or invalidate a point of view already formed by the management, it can suggest solutions that management might not have thought of, etc.).
V vsakem primeru se uprava odloči, kako ukrepati glede na sklepe revizije.
In any event, it will be the management that will decide what action to take on the audit’s conclusions.
Zunanja revizija delovanja poteka drugače.
External performance audit it different.
Dodana vrednost take revizije se dobi na podlagi vodstva zunanjega in neodvisnega organa glede na upravo telesa, ki je bilo revidirano, ter tega, kar je namenjeno tej upravi in organu, kateremu je odgovorna, tj.
The added value of such an audit derives, on the one hand, from the fact that it is carried out by an authority external to, and independent of, the management of the audited body and, on the other, from the fact that it is intended not only for that management but also for the body to which the latter is accountable, namely the Parliament.
S tega stališča se delo Sodišča načrtuje tako, da zajema vse dejavnosti Unije v večletnem obdobju.
From this point of view, the work of the Court is planned in such a way that it covers all of the Union’s activities over the course of a cycle lasting several years.
Da pa bi se sklepi in priporočila, ki iz tega izhajajo, lahko uporabili, je treba pri izvajanju zunanje revizije spoštovati nekatera pravila, ki se dejansko lahko omejijo na eno samo pravilo: revizija mora potekati v duhu strokovnega dialoga, ki temelji na dejstvih, tako da uprava organa prizna vrednost oblikovanih priporočil (tudi če uprava okleva glede njihovega sprejetja, kar se pogosto zgodi).
But, in order that the resulting conclusions and recommendations have a chance of being applied, the external audit has to have been performed in accordance with a number of rules which, in reality, boil down to a single rule: the audit must take place in an atmosphere of professional dialogue based on facts, in such a way that the value of the audit’s recommendations is recognised by the management of the body (even if it is reluctant to accept them, which is often the case).
Če se ti pogoji spoštujejo, bodo torej vodje telesa, ki je bilo revidirano, k upoštevanju teh priporočil in njihovo izvajanje spodbujeni še toliko bolj, če jih bo k temu prisilil politični nadzorni organ, ki bo zahteval račune.
If these conditions are met, those at the head of the body being audited will be encouraged to take account of the recommendations by putting them into practice, particularly as they will be urged to do so by the political control body which has asked for the body’s accounts.
Vem, da je to vprašanje zelo aktualno za Evropsko unijo in je že bilo predmet številnih pobud in predlogov.
I know that this question is of great current importance to the European Union and that it has already been the subject of many initiatives and proposals.
Najprej ugotavljam, da nacionalni revizijski organi v svojih državah redno preverjajo finančne posle, ki izhajajo iz izvajanja evropskih politik.
1.- First, I will say that the national audit bodies (NABs) regularly scrutinise in their respective countries the financial operations resulting from the implementation of European policies.
Javnost obveščajo o svojih ugotovitvah, ki so tako na voljo institucijam Skupnosti.
They publish their comments, which are thus made available to the Community institutions.
Ugotavljam tudi, da se že od samega začetka v okviru odbora za stike enkrat na leto sestanejo Evropsko računsko sodišče in predsedniki nacionalnih revizijskih organov, da obravnavajo vprašanja skupnega interesa in medsebojno sodelovanje.
2.- I also note that, from the outset, the European Court of Auditors and the presidents of the NABs have met annually in a contact committee to look at matters of common interest and cooperation between them.
Ta odbor zlasti razmišlja o oblikovanju skupnih standardov revidiranja in sprejetju primerljivih meril revizije, ki so prilagojena okviru Skupnosti.
One of the things that the committee discusses is the drafting of common audit standards and the adoption of comparable audit criteria appropriate to the Community context.
a) Pogodba določa, da se nadzor Evropskega računskega sodišča v državah članicah opravi „v povezavi z nacionalnimi revizijskimi organi“ ter da Sodišče in nacionalni revizijski organi „sodelujejo v duhu zaupanja, pri čemer ohranjajo svojo neodvisnost“.
a) The Treaty provides that the audit in the Member States ‘shall be carried out in liaison with national audit bodies’ and that the Court and the NABs ‘shall cooperate in a spirit of trust while maintaining their independence’.
Torej je bistveno, da se nacionalne revizijske organe spodbudi k spremljanju revizij Sodišča v njihovi državi, kar lahko prispeva k oblikovanju priporočil in skupnih metod dela.
It is therefore essential to encourage the NABs to monitor the Court’s audit missions in their respective countries, which can only contribute to the establishment of common frames of reference and working methods.
b) Vendar Pogodba tudi jasno izraža dejstvo, da je za izvrševanje proračuna odgovorna Komisija ter da je njen zunanji nadzor pod izključno pristojnostjo Sodišča.
b) But the Treaty is also clear as to the fact that the implementation of the budget is the Commission’s own responsibility and that external audit is therefore the sole responsibility of the Court.
Pristojnosti glede nadzora proračuna Unije si Sodišče in nacionalni revizijski organi ne delijo.
Auditing the Union’s budget is not a shared responsibility of the Court and the NABs.
c) Mednarodni standardi revidiranja (in zlasti standard 600 Mednarodne zveze računovodskih strokovnjakov) določajo pogoje, v katerih se lahko revizor opre na delo drugega revizorja: če bi se želelo Evropsko računsko sodišče opreti na delo nacionalnih revizijskih organov, bi se moralo prepričati, da je delo teh organov ustrezno in kakovostno.
c) The international audit standards (particularly standard 600 of the International Federation of Accountants) lay down the conditions in which an auditor can base himself on the work of another auditor: if the European Court of Auditors wished to base itself on the work of the NABs, it would have to assure itself of the relevance and quality of their work.
Tak položaj bi gotovo povzročil težave, ki bi bile morda v odnosih med Sodiščem in nacionalnimi revizijskimi organi nepremostljive.
A situation such as this would certainly create difficulties, possibly insurmountable difficulties, in the relations between the Court and the NABs.
Ob upoštevanju teh dejstev je Evropsko računsko sodišče julija 2007 sprejelo mnenje o teh vprašanjih, ki se mi zdi primerno za izboljšanje sodelovanja med Računskim sodiščem, nacionalnimi revizijskimi organi in Parlamentom.
Taking all of these facts into consideration, the European Court of Auditors adopted, in July 2007, an opinion on these matters, which seems to me to map out a sensible path for improving cooperation between the Court of Auditors, the NABs and the Parliament.
Povzel bom načela, ki bi morala prispevati k boljšemu sodelovanju med Sodiščem, nacionalnimi revizijskimi organi in Parlamentom na naslednji način:
I myself would sum up the principles which should make for improved cooperation between the Court, the NABs and the Parliament as follows:
– Evropsko računsko sodišče upošteva delo, ki ga opravijo nacionalni revizijski organi,
- the European Court of Auditors to take account of the work carried out by the national audit bodies,
– uskladitev standardov dela v Evropski uniji,
- working standards within the European Union to be harmonised,
– odgovornost Evropskega računskega sodišča za hitro pridobitev zagotovil, ki jih potrebuje za pripravo letne izjave o zanesljivosti,
- the European Court of Auditor’s responsibility for obtaining by its own efforts the assurances it needs to draw up the annual statement of assurance,
– povečanje pozornosti, ki jo Sodišče nameni temam nadzora, ki so zanimive za Parlament (in zlasti Odbor za proračunski nadzor), o pravilnosti in kakovosti finančnega poslovodenja.
- development of the attention given by the Court to the subjects of audit that interest the Parliament (particularly its Committee on Budgetary Control) in connection with the correctness, consistency and quality of financial management.
Ugotavljam, da bo lahko Sodišče na tem področju čim bolje uporabilo ugotovitve nacionalnih revizijskih organov.
I note that it is in this area that the Court can make the most relevant use of the findings of the national audit bodies.
Kot je bilo že navedeno, je naloga Računskega sodišča, da pomaga Parlamentu pri nadzoru in izvrševanju proračuna Unije, poudaril sem tudi pomen delovanja v duhu dialoga, sodelovanja in medsebojnega spoštovanja, ki mora biti prisoten v odnosih med Sodiščem in Parlamentom.
It was pointed out earlier that the Court of Auditors has a duty to assist the Parliament in exercising control over the implementation of the Union’s budget, and I stressed the importance of the spirit of dialogue, cooperation and mutual respect that should characterise relations between the Court and the Parliament.
Negativno mnenje v zvezi s imenovanjem bi lahko bila ovira za nadaljevanje takih odnosov.
An unfavourable opinion on an appointment could constitute an obstacle to such relations.
Pogodba se posebno sklicuje na neodvisnost in strokovnost članov Sodišča.
The Treaty makes special reference to the independence and professionalism of the Members of the Court.
Če bi Parlament podvomil o moji neodvisnosti in strokovni sposobnosti ter na tej podlagi ne bi odobril imenovanja za člana Sodišča, sem pripravljen odstopiti od kandidature.
If Parliament were to cast doubt on my independence and my professional competence and, on that basis, to give an unfavourable opinion on my appointment as a Member of the Court, I would be prepared to withdraw my candidacy.
Imenovanje člana Računskega sodišča ( Michel Cretin)
Appointment of a Member of the Court of Auditors (Mr Michel Cretin)
o imenovanju Davida Bostocka za člana Računskega sodišča
on the nomination of David Bostock as a Member of the Court of Auditors
PRILOGA 1: ŽIVLJENJEPIS DAVIDA BOSTOCKA
ANNEX 1: CURRICULUM VITAE OF David BOSTOCK
PRILOGA 2: POVZETEK IZKUŠENJ DAVIDA BOSTOCKA KOT ČLANA RAČUNSKEGA SODIŠČA IN CILJI ZA PRIHODNJI MANDAT
ANNEX 2: SUMMARY BY David BOSTOCK OF EXPERIENCE AS A COURT MEMBER AND OBJECTIVES FOR A FUTURE MANDATE
o predlaganju Davida Bostocka za člana Računskega sodišča
on the nomination of David Bostock as a Member of the Court of Auditors
– ob upoštevanju člena 247(3) Pogodbe ES in člena 160(b)(3) Pogodbe Euratom, v skladu s katerima se je posvetoval s Svetom ( C6-0304/2007 ),
– having regard to Article 247(3) of the EC Treaty and Article 160b(3) of the Euratom Treaty, pursuant to which the Council consulted Parliament ( C6‑0304/2007 ),
– ob upoštevanju poročila Odbora za proračunski nadzor ( A6–0439/2007 ),
– having regard to the report of the Committee on Budgetary Control ( A6‑0439/2007 ),
Član Evropskega računskega sodišča iz Združenega kraljestva.
UK Member of the European Court of Auditors.
Izobrazba: Univerza v Oxfordu (sodobna zgodovina), University College v Londonu (ekonomija javnih politik).
Educated: Oxford University (Modern History), University College London (Economics of Public Policy).
Trideset let je preživel v britanski javni upravi, začel je v britanskem ministrstvu za finance, nazadnje pa je bil strokovnjak za EU.
Spent 30 years in the British civil service, starting in the Treasury and ending as an EU specialist.
Med letoma 1990 in 1994 je bil vodja skupine za Evropsko unijo na britanskem ministrstvu za finance; med letoma 1990 in 1994 je bil pomočnik direktorja in nato direktor Evropske investicijske banke; med letoma 1995 in 1998 je bil namestnik stalnega predstavnika Združenega kraljestva v Evropski uniji; med letoma 1999 in 2000 je bil vodja sekretariata za evropske zadeve pri uradu vlade; med letoma 2000 in 2001 je bil gostujoči profesor na Centru za mednarodne študije na Londonski ekonomski fakulteti (LSE); je gostujoči strokovnjak na Inštitutu za evropske študije Univerze v Sussexu.
Head of the Treasury's European Union Group 1990-1994; Assistant Director then Director of the European Investment Bank, 1990-1994; United Kingdom Deputy Permanent Representative to the European Union, 1995 -1998; Head of the European Secretariat in the Cabinet Office, 1999-2000; Visiting Fellow at the Centre for International Studies at the London School of Economics 2000-2001; Practitioner Fellow at the University of Sussex European Institute.
Od januarja 2002 je član Evropskega računskega sodišča, pri čemer je bil najprej odgovoren za kmetijstvo in nato (od marca 2006) za strukturne in notranje politike.
Member of the European Court of Auditors since January 2002 with responsibilities first for agriculture then (since March 2006) for structural and internal policies.
Računsko sodišče: Dosedanje izkušnje in prihodnji cilji
The Court of Auditors: Past Experience and Future Objectives
Kot član revizijske skupine za kmetijstvo, ribištvo in razvoj podeželja sem tri leta nadzoroval delo v zvezi z oblikovanjem izjave o zanesljivosti na področju skupne kmetijske politike; ter usklajeval pripravo poglavja o kmetijstvu v letnih poročilih za leta 2001, 2002 in 2003.
As a member of the audit group dealing with agriculture, fisheries and rural development I supervised for three years work on the Common Agricultural Policy (CAP) part of the DAS; and coordinated the drafting of the agriculture chapter in the 2001, 2002 and 2003 annual reports.
Za Odbor za proračunski nadzor sem pripravil posebni poročili o predhodnem financiranju izvoznih nadomestil (št. 1/2003) in o določanju stopnje izvoznih nadomestil (št. 9/2003) ter ju predstavil; razen tega sem bil poročevalec mnenja Računskega sodišča o predlogu Komisije o financiranju skupne kmetijske politike (št. 1/2005).
I prepared and presented to Cocobu special reports on the prefinancing of export refunds (1/2003) and the setting of export refund rates (9/2003); and was rapporteur for the Court's opinion on a Commission proposal on the financing of the CAP (1/2005).
Na zahtevo predsednika Računskega sodišča sem leta 2005 in v začetku leta 2006 izvedel notranjo študijo o tem, kako lahko Računsko sodišče najbolje posreduje rezultate revizije.
In 2005 and early 2006 I carried out, at the request of the Court's President, an internal study on how the Court could best communicate the results of its audit work.
Marca 2006 sem se pridružil revizijski skupini, odgovorni za porabo za kohezijo, raziskave in nekatere druge notranje politike Unije.
In March 2006 I joined the audit group responsible for spending on cohesion, research and some other internal policies of the Union.
Na začetku tega leta sem predstavil posebno poročilo o vmesnem vrednotenju, vmesni reviziji in izvajanju rezerve na podlagi doseženih rezultatov za strukturne sklade v obdobju 2000–2006 (SR1/2007).
Earlier this year I presented a special report on the mid-term evaluation, mid-term revision and implementation of the performance reserve for the structural funds in 2000-2006 (SR1/2007).
Dejavno sem sodeloval v razpravah o političnih vprašanjih, ki vplivajo na Računsko sodišče.
I have contributed actively to discussions of policy issues affecting the Court.
Člani sodišča so poročevalci za posamezna področja dela, člani revizorskih skupin in člani kolegija, ki imajo skupno odgovornost za razvoj Računskega sodišča.
Members of the Court act as rapporteurs for individual items of work; as members of audit groups; and as members of the college exercising collective responsibility for the Court's development.
Osebne cilje je najbolje obravnavati v tem okviru.
Personal objectives are best considered in this framework.
Kot poročevalec bo moj cilj zagotoviti, da se delo izvaja po ustreznih standardih, pravočasno in v okviru proračuna, da bodo rezultati revizij dobro utemeljeni, da se bodo rezultati revizije razlagali strogo, a dejansko.
As rapporteur my objective will be to ensure that work is carried out to the appropriate standard, on time and within budget; that audit findings are soundly based; and that the results are reported in a way which is clear and relevant.
Kot član revizijske skupine bo moj cilj zagotavljati, da bodo revizijske naloge jasno opredeljene na način, ki mora zagotoviti le zadovoljive odgovore na revizijska vprašanja; da bodo rezultati revizije natančni in resnični; in da bodo rezultati revizij jasno sporočeni.
As member of an audit group my objective will be to ensure that audit tasks are clearly defined in a way which should permit audit questions to be satisfactorily answered; that audit results are interpreted rigorously but realistically; and that audit findings are clearly communicated.
Poročila Računskega sodišča morajo biti razumljiva čim širšemu krogu bralcev, ne samo strokovnjakom.
The Court's reports should be intelligible to as wide a range of readers as possible, not just to experts.
Kot član kolegija bom še naprej po najboljših močeh pomagal Računskemu sodišču, da deluje kot visoko učinkovit sodoben javni revizorski organ, ki:
As a member of the college, I shall continue to do my best to help the Court to behave as a high-performing modern public audit institution which:
· se odziva, in kjer je to ustrezno, vpliva na pomemben razvoj v revizorstvu in v Evropski uniji;
· responds to, and where appropriate influences, relevant developments in audit and in the European Union;
· upošteva najboljšo prakso drugih javnih revizorskih organov, zlasti prek medsebojnega pregleda, ki se ga bo kmalu začelo izvajati;
· draws on best practice in other public audit institutions, notably through the peer review which is soon to begin;
· razvršča naloge po prednosti in učinkovito uporablja sredstva; ter
· prioritises its tasks and deploys its resources efficiently; and
· obvešča evropske državljane in njihove izvoljene predstavnike o zanesljivosti računov Unije, zakonitosti in pravilnosti transakcij ter učinkovitosti in gospodarnosti programov izdatkov.
· informs European citizens and their elected representatives about the reliability of the Union's accounts, the legality and regularity of transactions and the effectiveness, efficiency and economy of expenditure programmes.
Imenovanje člana Računskega sodišča (David Bostock)
Appointment of a Member of the Court of Auditors (Mr David Bostock)
o predlogu Direktive Evropskega parlamenta in Sveta o spremembi Direktive 2003/54/ES o uporabi nekaterih določb v Estoniji
on the proposal for a directive of the European Parliament and of the Council amending Directive 2003/54/EC as regards the application of certain provisions to Estonia
(Poenostavljeni postopek – člen 43(1) Poslovnika)
(Simplified procedure - Rule 43 (1) of the Rules of Procedure)
– ob upoštevanju predloga Komisije Evropskemu parlamentu in Svetu ( KOM(2007)0411 ),
– having regard to the Commission proposal to the European Parliament and the Council ( COM(2007)0411 ),
– ob upoštevanju člena 251 in členov 47(2), 55 in 95 Pogodbe ES, na podlagi katerih je Komisija Parlamentu podala predlog ( C6‑0230/2007 ),
– having regard to Article 251 and Articles 47(2), 55 and 95 of the EC Treaty, pursuant to which the Commission submitted the proposal to Parliament,
– ob upoštevanju členov 51 in 43(1) Poslovnika,
– having regard to Rules 51 and 43(1) of its Rules of Procedure,
– ob upoštevanju poročila Odbora za industrijo, raziskave in energetiko ( A6‑0440/2007 ),
– having regard to the report of the Committee on Industry, Research and Energy ( A6‑0440/2007 ),
o osnutku Sklepa Sveta o uporabi vseh določb schengenskega pravnega reda v Češki republiki, Republiki Estoniji, Republiki Latviji, Republiki Litvi, Republiki Madžarski, Republiki Malti, Republiki Poljski, Republiki Sloveniji in Slovaški republiki
on the draft Council decision on the full application of the provisions of the Schengen acquis in the Czech Republic, the Republic of Estonia, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic
– ob upoštevanju osnutka sklepa Sveta (11722/2007),
– having regard to the draft Council decision (11722/2007),
– ob upoštevanju člena 3(2) Akta o pristopu
– having regard to Article 3(2) of the Act of Accession