natgillin/translations-raw huggingface dataset:
6. , in zlasti prvega in drugega pododstavka člena 66 Uredbe,
6. , and in particular Article 66, first and second paragraphs, thereof,
– ob upoštevanju sklepa Komisije št. 2004/858/ES z dne 15. decembra 2004 o ustanovitvi izvajalske agencije, poimenovane "Izvajalska agencija za program javnega zdravja", za upravljanje dejavnosti Skupnosti na področju javnega zdravja – v skladu z Uredbo Sveta (ES) št. 58/2003
– having regard to Commission Decision 2004/858/EC of 15 December 2004 setting up an executive agency, the 'Executive Agency for the Public Health Programme', for the management of Community action in the field of public health — pursuant to Council Regulation (EC) No 58/2003
o zaključku poslovnih knjig glede izvrševanja splošnega proračuna Evropske unije za proračunsko leto, Oddelek III – Komisija
on closing the accounts for implementation of the European Union general budget for the financial year 2007, Section III – Commission
UL L 56, 4.3.1968, str.
OJ C 56, 4.3.1968, p.
s pripombami, ki so sestavni del sklepov o razrešnici glede izvrševanja splošnega proračuna Evropske unije za proračunsko leto 2007, Oddelek III – Komisija in izvajalske agencije
with observations forming an integral part of the decisions on the discharge for implementation of the European Union general budget for the financial year 2007, Section III – Commission and executive agencies
1. , zlasti naslova V, poglavja 3, kise nanaša na starostne in invalidske pokojnine, in priloge XII, ki določa izvedbene določbe za člen 83a kadrovskih predpisov,
1. , in particular Title V, Chapter 3, dealing with old-age and invalidity pensions, and Annex XII, which lays down the implementing provisions for Article 83a of the Staff Regulations,
B. ker mora Komisija storiti vse za polno podporo pobud za izboljšanje kakovosti finančnega poslovodenja z namenom, da se od Računskega sodišča pridobi pozitivna izjava o zanesljivosti,
B. whereas the Commission has a duty to do its utmost to provide full support for measures to improve financial management with a view to obtaining a positive statement of assurance (DAS) from the Court of Auditors (ECA),
C. ker člen 184 Uredbe (ES, Euratom) št. 1605/2002 predvideva revizijo finančne uredbe, kadar koli se zdi potrebno, in najmanj vsaka tri leta, in ker se bo tekoče triletno obdobje zaključilo 1. januarja 2010; ker isti člen določa, da Parlament lahko zahteva spravni postopek,
C. whereas Article 184 of Regulation (EC, Euratom) No 1605/2002 provides for a revision of the Financial Regulation whenever it proves necessary, and at least every three years, and whereas the current three-year period will end on 1 January 2010; whereas the same article stipulates that Parliament may request the conciliation procedure,
D. ker se zdi, da politična moč Evropskih skupnosti glede neizvajalskih agencij (ki je pogoj za vključitev računovodskih izkazov slednjih v konsolidirane računovodske izkaze Evropskih skupnosti) iz leta v leto narašča, in ker je njihovo mesto v političnem organigramu operativnih organov Skupnosti postopoma postavljeno v senco,
D. whereas the political power of the European Communities over the non-executive agencies, which is a condition for the inclusion of the accounts of such agencies in the consolidated accounts of the European Communities, seems to be widening from year to year, and whereas their place in the political organigramme of Community operational bodies is gradually being obscured,
E. ker je za izvajanje politike Unije značilno "deljeno upravljanje" proračuna Skupnosti med Komisijo in državami članicami, kar predstavlja približno 80 % odhodkov Skupnosti, s katerimi upravljajo države članice,
E. whereas the implementation of some EU policies is characterised by the 'shared management' of the Community budget by the Commission and the Member States, under which some 80% of Community expenditure is administered by the Member States,
F. ker je v svoji resoluciji z dne 24. aprila 2007
F. whereas in its resolution of 24 April 2007
UL L 187, 15.7.2008, str.
OJ C 187, 15.7.2008, p.
25. o razrešnici za proračunsko leto 2005 Parlament predlagal, da mora biti vsaka država članica sposobna prevzeti odgovornost za upravljanje prejetih sredstev EU, bodisi z enotno nacionalno izjavo o upravljanju bodisi v obliki več izjav znotraj nacionalnega okvira,
25. on discharge in respect of the financial year 2005, it considered that each Member State must be able to take responsibility for the management of EU funds received, either through a single national management declaration or in the form of several declarations within a national framework,
G. ker v letnem poročilu za proračunsko leto 2007 Računsko sodišče poudarja, da v okviru vrednotenja napredka pri vzpostavitvi integriranega okvira notranje kontrole "narava porabe EU pomeni, da je glavno tveganje napake na ravni končnega upravičenca" (točka 1.47),
G. whereas in its annual report on the financial year 2007 the ECA stressed, in connection with its assessment of progress in establishing an integrated internal control framework, that 'the nature of EU spending means that the main risk of error resides at the level of the final beneficiary' (paragraph 1.47),
H. ker mora biti predložitev letnih povzetkov revizij, razpoložljivih izjav na področju deljenega upravljanja z uporabo točke 44 Medinstitucionalnega sporazuma med Evropskim parlamentom, Svetom in Komisijo z dne 17. maja 2006 o proračunski disciplini in dobrem finančnem poslovodenju
H. whereas the submission by the Member States of annual summaries of audits and declarations available in the shared management field, pursuant to paragraph 44 of the Interinstitutional Agreement of 17 May 2006 between the European Parliament, the Council and the Commission on budgetary discipline and sound financial management
(MIS), prvi korak k nacionalnim izjavam o upravljanju in bistveno prispevajo k izboljšanju upravljanja proračuna Skupnosti s skupnim osnovnim ciljem pridobitve pozitivne izjave o zanesljivosti za vse izdatke Unije,
(IIA) should be a first step towards national management declarations and should make a major contribution to improving management of the Community budget, with the common fundamental goal of obtaining a positive DAS for all EU expenditure,
I. ker je v svojem mnenju št. 2/2004 o modelu "enotne revizije"
I. whereas the concept of tolerable risk of error was first introduced at EU level by the ECA in its Opinion No 2/2004 on the 'single audit'
V kontekstu skupnosti pomeni koristi zmanjšanje tveganja razsipne porabe sredstev in omejitev tveganja napake na sprejemljivo raven",
In the Community context the benefit involves reducing the risk that funds are wasted and containing the risk of error to a tolerable level',
J. ker v letnem poročilu za proračunsko leto 2007 Računsko sodišče meni, da so "stroški kontrol pomembno vprašanje za proračun Unije in za države članice" ter da je "ravnovesje med stroški in preostalim tveganjem za posamezna področja porabe tako pomembno, da bi moralo biti odobreno na politični ravni (tj. s strani organa (...) za razrešnico) v imenu državljanov Unije" (točki 1.52 b) in c), in ker v točki 2.42 c) svojega letnega poročila za leto 2007 Računsko sodišče priporoča doseganje napredka pri nadaljnjem razvoju koncepta sprejemljivega tveganja,
J. whereas in its annual report for 2007 the ECA takes the view that 'costs of control are an important issue, both for the EU budget and Member [States]' and that 'the balance between cost and residual risk for individual spending areas is of such importance that it should be approved by the political level (i.e. by the budget/discharge authorities) in the name of the citizens of the Union' (paragraph 1.52(b) and (c)), and whereas in paragraph 2.42(c) of the report, the ECA recommends that progress be made in taking forward the concept of tolerable risk,
K. ker je Ekonomsko-finančni svet v odstavku 5 svojih sklepov z dne 8. novembra 2005 ocenil, da so vzpostavitev integriranega notranjega nadzora ter jasnost in poenostavitev zakonodaje, ki velja za nadzor, bistvenega pomena, in je od Komisije zahteval, da oceni stroške kontrol po področjih odhodkov,
K. whereas in paragraph 5 of its conclusions of 8 November 2005 the ECOFIN Council took the view that it was of fundamental importance to introduce an integrated internal control system and simplify the legislation on controls and requested 'that the Commission assess the cost of controls by area of expenditure',
L. ker je slovensko predsedstvo Sveta junija 2008 menilo, da "je treba v skladu s sklepi Evropskega sveta iz leta 2005, [...] doseči soglasje med Evropskim parlamentom in Svetom glede sprejemljivega tveganja v osnovnih transakcijah ob upoštevanju stroškov in koristi kontrol v okviru različnih politik in vrednosti zadevnih izdatkov"
L. whereas in June 2008 the Slovene Presidency of the Council took the view that 'in line with the 2005 Council conclusions (...) a common understanding between the European Parliament and the Council should be reached regarding the residual risk to be tolerated in the underlying transactions, having regard to the costs and benefits of controls for the different policy areas and the value of the expenditure concerned'
Svet Evropske unije, sporočilo predsedstva delegacijam - "An improved sound financial management of EU funds 10284/08 FIN 217", 3.6.2008 (na voljo le angleška različica). ,
Council of the European Union, note from the Presidency to the delegations - 'An improved sound financial management of EU funds 10284/08 FIN 217', 3.6.2008 (available in English only). ,
M. ker pa je potreben dialog med zunanjim revizorjem (Računsko sodišče) in revidirancem (Komisija), je nesporno, da mora revizor z uporabo mednarodnih standardov revidiranja, ki ostajajo splošni okvir proračunskega nadzora, oceniti tveganja, na osnovi katerih utemeljuje svojo izbiro revizijskih postopkov,
M. whereas, however, while dialogue between the external auditor (the ECA) and the auditee (the Commission) is necessary, it cannot be disputed that, in accordance with international audit standards, which must continue to provide the general framework for budgetary control, it is for the auditor to assess the risks on the basis of which he forms a judgment as to the choice of audit procedure,
N. prav tako meni, da strošek kontrole ni odvisen le od ravni dopustne napake, ampak tudi od zapletenosti organizacije subjekta, ki se ga revidira in kakovosti njegove notranje kontrole,
N. whereas, furthermore, the cost of an audit depends not just on the tolerable level of error but also on the complexity of the organisational set-up of the entity being audited and the quality of its internal control system,
O. ker z uporabo mednarodnih standardov revidiranja zunanji revizor izbira ustrezne metode za izbiro elementov, ki jih bo revidiral, da bi pridobil dokazne elemente za dosego ciljev njegovih revizijskih dokazov; ker (poleg tega), če je izbira metod odvisna od okoliščin, sta glavna dejavnika revizijsko tveganje in cilj učinkovitosti kontrol; ker mora nenazadnje zunanji revizor zagotoviti, da uporabljene metode zagotavljajo zadostne in ustrezne dokazne elemente za dosego ciljev preverjanja,
O. whereas, in accordance with international audit standards, the external auditor chooses appropriate methods for the selection of the items to be checked with a view to obtaining the evidence required in order to achieve the goals of his audit tests; whereas, furthermore, while the choice of methods depends on circumstances, the main criteria are the audit risk and the objective of carrying out effective checks; whereas, lastly, the external auditor must ensure that the methods used produce sufficient appropriate evidence for the objectives of the audit to be achieved,
P. ker je Generalni direktorat za izobraževanje in kulturo v novi generaciji programov uskladil akcijske programe, zlasti z uvajanjem enotnega pristopa za revizijo; ker s tem v zvezi, predhodne in naknadne izjave držav članic predstavljajo nove, dodatne dejavnike pri nadzoru in kontroli sistemov,
P. whereas, in the new generation of programmes, the Directorate-General for Education and Culture (DG EAC) has harmonised the action programmes, in particular by introducing the single audit approach; whereas, in that context, the ex ante and ex post declarations made by the Member States constitute new, additional factors in the supervision and control of systems,
Q. ker letni postopek podelitve razrešnice Parlamentu omogoča izvajanje za to ustreznega letnega postopka, ki mu omogoča, da se neposredno poveže z odgovornimi za to poslovodenje in na podlagi rezultatov revizije Računskega sodišča državljanom zagotovi izboljšanje finančnega poslovodenja Unije in s tem ustvarjanje zanesljivejše podlage za odločanje,
Q. whereas the annual discharge procedure enables Parliament to remain in direct contact with the key stakeholders in charge of such management, and, on the basis of the findings of the ECA audit, to improve management of EU expenditure for the public benefit and thereby create a more reliable decision-making basis,
R. ker člen 83 Uredbe (EGS, Euratom, ESPJ) št. 259/68 določa, da pokojnine bremenijo proračun, in da morajo države članice skupno jamčiti za plačilo teh dajatev v skladu z lestvico za financiranje takšnih odhodkov; ker zaposleni vračajo v splošni proračun 10,25 % svojih plač kot prispevek k financiranju pokojninske sheme,
R. whereas Article 83 of Regulation (EEC, Euratom, ECSC) No 259/68 stipulates that pensions are charged to the budget and that the Member States must jointly guarantee payment of such benefits in accordance with the scale laid down for financing such expenditure; whereas staff pay back to the general budget 10.25% of their salaries as their contribution to the funding of the pension scheme,
S. ker člen 83 Uredbe (EGS, Euratom, ESPJ) št. 259/68 določa, da morajo države članice skupno zagotoviti pokojninski sklad, kar pomeni, da postane to jamstvo veljavno, če ena ali več držav članic ne izpolni obveznosti, vendar to ne pomeni, da imajo Skupnosti terjatve do držav članic, ki so se za to obvezale,
S. whereas Article 83 of Regulation (EEC, Euratom, ECSC) No 259/68 lays down that the Member States must jointly guarantee the pension fund, which signifies that this guarantee may take effect should one or more Member States default, but does not imply that the Communities have a claim against the Member States which entered into that commitment,
T. ker je bilo leto 2007 prvo leto, ko se je izvajal instrument za financiranje razvojnega sodelovanja,
T. whereas 2007 was the first year of the implementation of the Development Cooperation Instrument,
U. ker je bilo leto 2007 evropsko leto enakih možnosti za vse, ko je bila posebna pozornost namenjena različnim oblikam diskriminacije, s katerimi se ženske pogosto soočajo,
U. whereas 2007 was the European Year of Equal Opportunities for All, which gave special attention to the multiple forms of discriminations that women often face,
V. ker uporaba proračunskih sredstev zaradi stalnih razlik med ženskami in moškimi različno vpliva na oba spola,
V. whereas because of persistent disparities between women and men the utilisation of budgetary resources has different effects on the two genders,
W. ker mora Svet v okviru prihodnjega proračunskega postopka upoštevati rezultate in priporočila iz razrešnice za proračunsko leto 2007 ter podpreti predloge reforme za krepitev odgovornosti držav članic za dokončno odpravo težav, ki jih je pred leti ugotovilo Računsko sodišče,
W. whereas during the next budgetary procedure the Council should take due account of the 2007 discharge results and recommendations and support proposals for reform seeking to give the Member States greater responsibility, with a view to resolving once and for all problems which the ECA has been flagging up for years,
X. meni, da si morajo Komisija, Svet in Parlament v sodelovanju z Računskim sodiščem postaviti skupni cilj pridobitve pozitivne izjave o zanesljivosti,
X. whereas the Commission, the Council and Parliament should, in cooperation with the ECA, set themselves the common goal of obtaining a positive DAS,
Zahteve za Komisijo
REQUESTS TO THE COMMISSION
a) Parlamentu mora predložiti oceno kakovosti vseh razpoložljivih letnih povzetkov držav članic, vključno z njenim odgovorom;
(a) the Commission should present to Parliament an evaluation of the quality of all available annual summaries of the Member States including the response of the Commission;
b) navesti mora, kaj je v preteklem letu storila za spodbuditev držav članic k izdaji nacionalne izjave o upravljanju, kot je navedla, da bo to storila v svojem pismu z dne 17. marca 2008;
(b) the Commission should declare what it has done in the past year to encourage Member States to issue national management declarations, as the Commission declared it would do in its letter of 17 March 2008;
c) obvestiti mora Parlament o stanju kontrole kmetijskih odhodkov v Grčiji;
(c) the Commission must inform Parliament about the state of affairs with regards to the control of agriculture expenditure in Greece;
d) predložiti mora pregled stanja in datum izvajanja nedavno sprejetega akcijskega načrta za okrepitev nadzorne vloge Komisije v okviru deljenega upravljanja strukturnih ukrepov;
(d) the Commission should present a scoreboard and an implementation date of the recently adopted action plan to strengthen the Commission's supervisory role under shared management of structural actions;
e) predložiti mora objektivne, jasne in popolne informacije o svoji sposobnosti za izterjavo neupravičeno plačanih sredstev;
(e) the Commission should present objective, clear and full information on its capacity to recover unduly paid monies;
4. meni, da Komisija pristop Romunije in Bolgarije ni obravnavala z ustrezno resnostjo, ter da so bile navedene izjave o pripravljenosti kandidatk za širitev zavajajoče; obžaluje, da so te napačne informacije privedle do sedanjega položaja, v katerem so bili sproščeni kohezijski skladi za države članice z nedelujočim upravnim in pravnim sistemom; meni, da Komisija ni upoštevala kobenhavenskih meril ter zavajala javno mnenje in Parlament glede pripravljenosti teh držav članic v škodo ugleda Unije in stabilnega razvoja zadevnih držav članic;
Is of the opinion that the accession of Romania and Bulgaria has not been treated by the Commission with the necessary seriousness and that statements of the readiness of the two candidates for enlargement were misleading; regrets that this misinformation has led to the current situation where cohesion funds were released for Member States with non-functioning administrative and legal systems; is of the opinion that the Commission disregarded the Copenhagen criteria and misled public opinion and Parliament about the readiness of these Member States to the detriment of the reputation of the Union and the steady development of the Member States in question;
6. ugotavlja znatne izboljšave na področju raziskav finančnega poslovodenja in tehnološkega razvoja (RTR), kjer so se stopnje napak znižale za več kot 50 % v triletnem presledku; poziva Komisijo, naj si še naprej prizadeva za poenostavitev, da bi končni upravičenec bolje uporabljal programe;
Notes considerable improvements in the field of Research and Technological Development (RTD) financial management where error rates were reduced by more than 50% in the space of three years; invites the Commission to continue its simplification efforts in order to improve the use of programmes by final beneficiaries;
10. pozdravlja dejstvo, da po poročilu Računskega sodišča pri prihodkih, upravnih odhodkih ter odhodkih, povezanih z gospodarskimi in finančnimi zadevami, ter odhodkih, povezanih z Evropskim kmetijskim jamstvenim skladom (EKJS) , ni pomembnih napak;
Welcomes the fact that, according to the ECA's report, revenue, administrative expenditure, expenditure relating to economic and financial affairs and expenditure relating to the European Agricultural Guarantee Fund (EAGF) are free from material error;
15. zahteva preučitev možnosti, da se v letne računovodske izkaze vključi določbe o večjih vzdrževalnih ali sanacijskih delih za stavbe Evropskih skupnosti, ki glede na odsotnost amortizacije stavb v posameznih komponentah vključujejo glavne elemente opredmetenih osnovnih sredstev, ki jih je treba nadomeščati v rednih časovnih presledkih; meni, da morajo določbe o večjih vzdrževalnih ali sanacijskih delih temeljiti na večletnih programih vzdrževanja, ki so namenjeni ohranjanju stavb v brezhibnem stanju;
Calls for consideration to be given to the possibility of including in the annual accounts provisions for major maintenance and refurbishment work on the European Communities' buildings stock, given the lack of a buildings depreciation schedule broken down by specific component and setting out the main tangible fixed assets to be replaced at regular intervals; takes the view that such provisions for major maintenance or refurbishment works should be backed by multiannual upkeep programmes designed to keep buildings in a good state of repair;
17. izraža zaskrbljenost in dvom glede možnosti imenovanja višjih uradnikov "zunaj kategorije", če to ni posebej omenjeno v kadrovskih načrtih, v zadnji stopnji AD16 v vseh primerih, ter poziva Komisijo, naj pojasni možnosti kadrovskih predpisov v okviru tega posebnega proračunskega stanja;
Expresses concerns and doubts about the possibility of appointing ‘non category’ senior officials, unless specifically mentioned in the staff establishment plans, in the last step of the AD16 grade under any circumstances, and asks the Commission to clarify the possibilities under the Staff Regulations in the light of this specific budgetary position;
Zakonitost in pravilnost z izkazi povezanih transakcij
Legality of the underlying transactions
Upravljanje proračuna - finančni popravki
Budgetary management - financial corrections
24. opozarja tudi na pomen končnih sklepov in popravnih ukrepov z namenom, da se iz financiranja Skupnosti izločijo odhodki, ki niso nastali v skladu s pravili Skupnosti, in ponavlja svojo zahtevo, da se natančno navede proračunsko vrstico ter leto, na katero se posamezna izterjava nanaša v skladu z ustaljeno prakso v kmetijstvu in sektorju naravnih virov;
Points also to the importance of the final decisions and corrective measures taken with the aim of excluding from Community funding expenditure which has not been carried out in conformity with Community legislation, and restates its call for the precise budget heading and the year to which individual recoveries relate to be specified, in keeping with standard practice in the agriculture and natural resources sector;
26. zahteva vrednotenje sistema ob upoštevanju trdovratnosti težav, povezanih z izterjavo;
Calls, in view of the persistence of recovery-related problems, for the system to be evaluated;
Odložitev plačil
Suspension of payments
Letni povzetek revizij, razpoložljivih izjav na področju deljenega upravljanja in nacionalnih izjav o upravljanju
Annual summaries of audits and declarations available in the shared-management field, and national management declarations
30. poziva Komisijo, naj s tem v zvezi analizira letne povzetke, ki jih je prejela v letu 2009, z namenom optimiziranja njihove dodane vrednosti v smislu zanesljivosti delovanja sistemov notranje kontrole, ki jo izvajajo države članice; prav tako poziva Komisijo, naj vključi analizo letnih povzetkov, ki jih predložijo države članice v skladu s členom 86(4) Uredbe (ES, Euratom) št. 1605/2002 , z uporabo določb medinstitucionalnega sporazuma o proračunski disciplini in dobrem finančnem poslovodenju kot merila uspešnosti;
Calls on the Commission, in that connection, to analyse the summaries received in 2009 with the aim of optimising their added value in terms of the assurance they provide regarding the operation of the internal control systems employed by the Member States; also calls on the Commission to include an analysis of the annual summaries submitted by Member States in the annual report pursuant to Article 86(4) of Council Regulation (EC, Euratom) No 1605/2002, using as benchmarks the provisions of the Interinstitutional Agreement on budgetary discipline and sound financial management (IIA);