natgillin/translations-raw huggingface dataset:
, s katero želi zagotoviti, da se merilo 20 % njene pomoči, ki je dodeljena v okviru instrumenta razvojnega sodelovanja, nameni osnovnemu in srednješolskemu izobraževanju ter osnovnemu zdravstvu; zahteva, da se pri poročanju o ERS uporablja enako merilo;
to endeavour to ensure that a benchmark of 20 % of its allocated assistance under the Development Cooperation Instrument (DCI) is dedicated to basic and secondary education and basic health; calls for reporting against the same benchmark to be provided for the EDFs;
je zaskrbljen nad ugotovitvami iz Posebnega poročila Računskega sodišča št. 10/2008 o razvojni pomoči ES zdravstvenim storitvam v podsaharski Afriki, v skladu s katerimi se finančne dodelitve zdravstvenemu sektorju v podsaharski Afriki kot delež skupne razvojne pomoči ES niso povečale od leta 2000, kljub zavezi Komisije k uresničevanju razvojnih ciljev tisočletja ter zdravstveni krizi v tej regiji; poziva Komisijo, naj da prednost podpori zdravstvenega sistema ter opredeli najbolj ustrezne instrumente za dodelitev pomoči temu območju;
Expresses concern at the findings contained in the Court of Auditors' Special Report No 10/2008 on EC Development Assistance to Health Services in Sub-Saharan Africa, which points out that "Financial allocations to the health sector in sub-Saharan Africa have not increased since 2000 as a proportion of its total development assistance despite the Commission's MDG commitments and the health crisis in sub-Saharan Africa"; calls on the Commission to prioritise support to health systems and identify the most appropriate aid delivery instruments for this area;
Finančno poslovodenje ERS s strani Komisije
The Commission's financial management of the EDFs
z zadovoljstvom ugotavlja, da po mnenju Računskega sodišča omenjeno poročilo Komisije o finančnem upravljanju sedmega, osmega in devetega razvojnega sklada za leto 2007 predstavlja točen opis doseganja ciljev za proračunsko leto, finančnega stanja in dogodkov, ki so pomembno vplivali na dejavnosti, izvedene v letu 2007 (točka 13 letnega poročila o ERS);
Notes with satisfaction that in the Court's opinion the above-mentioned Commission's report on the financial management of the Seventh, Eighth and Ninth European Development Funds for the year 2007 presents "an accurate description of the achievements of the objectives for the financial year, the financial situation and the events that had a significant influence on the activities carried out in 2007" (point 13 of the Annual Report on the EDFs);
vendar obžaluje, da so bili odzivi Komisije na pripombe Računskega sodišča v številnih primerih neustrezni; poudarja, da je odziv Komisije na priporočila Računskega sodišča pomemben element odgovornosti za organ, ki podeljuje razrešnico; pozdravlja dejstvo, da bo Komisija v prihodnosti zagotovila podrobnejše informacije (točka 13 letnega poročila o ERS);
Regrets however that the Commission's follow up to observations made by the Court in a number of cases is inadequate; stresses that the Commission's action on the Court's recommendations is an important element of accountability for the discharge authority; welcomes the fact that the Commission "will provide more detailed information in the future" (point 13 of the Annual Report on the EDFs);
ugotavlja, da v skladu s členoma 1 in 103(3) Finančne uredbe z dne 27. marca 2003 v zvezi z devetim razvojnim skladom izjava o zanesljivosti ne zajema tistega dela virov devetega razvojnega sklada (2 200 milijonov EUR), ki ga upravlja in za katerega je odgovorna Evropska investicijska banka (opombi 2 in 11 v letnem poročilu o ERS);
Notes that, pursuant to Articles 1 and 103(3) of the Financial Regulation of 27 March 2003 applicable to the 9th European Development Fund, the Statement of Assurance does not extend to the part of the Ninth EDF resources (EUR 2 200 000 000) that is managed by the EIB and for which the EIB is responsible (footnotes 2 and 11 of the Annual Report on the EDFs);
ugotavlja, da Računsko sodišče meni, da dokončni letni računovodski izkazi sedmega, osmega in devetega razvojnega sklada dejansko ponazarjajo finančno stanje razvojnih skladov z vseh materialnih vidikov na dan 31. decembra 2007 (odstavek VI, izjava o zanesljivosti);
Notes that the Court is of the opinion that the final annual accounts of the Seventh, Eighth and Ninth EDFs fairly present, in all material respects, the financial position of the EDFs as of 31 December 2007 (paragraph VI, Statement of Assurance);
ugotavlja, da Računsko sodišče opozarja na dejstvo, da Komisija ni dokazala veljavnosti predpostavk, uporabljenih za oceno nastalih stroškov, in da lahko to povzroči prenizko ocenjene vnaprej vračunane odhodke in previsoko ocenjen znesek jamstev v pojasnilih k izkazom stanja (odstavek VII, izjava o zanesljivosti);
Notes that the Court draws attention to the fact that the validity of the assumptions used for the estimate of the provision for costs incurred has not been demonstrated by the Commission and that this may lead to an understatement of accrued expenditure as well as to an overstatement of the amount of guarantees disclosed in the notes to the financial statements (paragraph VII, Statement of Assurance);
ugotavlja da,
Notes that:
so po mnenju Računskega sodišča transakcije, povezane s prihodki in obveznostmi za finančno leto, kot celota zakonite in pravilne (odstavek VIII, izjava o zanesljivosti), medtem ko želi Računsko sodišče pritegniti pozornost na visoko fiduciarno tveganje pri proračunski podpori, ki je posledica "dinamične razlage" Komisije o merilih za upravičenost (odstavek X, izjava o zanesljivosti);
in the Court's opinion, the transactions underlying the revenue and commitments for the financial year are, taken as a whole, legal and regular (paragraph VIII, Statement of Assurance), whilst the Court draws attention to the high fiduciary risk with regard to budget support resulting from the Commission's 'dynamic interpretation' of the eligibility criteria (paragraph X, Statement of Assurance),
je revizija Računskega sodišča pokazala pomembno stopnjo napak, ki vplivajo na transakcije, povezane s plačili (odstavek IX, izjava o zanesljivosti);
the Court's audit revealed "a material level of errors" affecting transactions underlying payments (paragraph IX, Statement of Assurance),
je Računsko sodišče ugotovilo, da je Komisija uvedla izboljšave v svoje sisteme nadzora in kontrole in ugotavlja, da so izboljšave še vedno možne;
the Court found that the Commission has introduced improvements as regards its supervisory and control systems and states that there is still room for improvement;
Pripombe k informacijam, ki jih je predložilo Računsko sodišče v podporo svoji izjavi o zanesljivosti
Comments on the information presented by the Court in support of its Statement of Assurance
ugotavlja, da pripombe Računskega sodišča v zvezi z zakonitostjo in pravilnostjo z izkazi povezanih transakcij temeljijo na:
Notes that the Court's observations regarding the legality and regularity of the underlying transactions are based on:
ovrednotenju nadzornih in kontrolnih sistemov v osrednjih službah urada EuropeAid in v petih delegacijah, ki pokrivajo šest držav;
an evaluation of the supervisory and control systems at Europe Aid's central services and in five Delegations covering six countries;
reviziji 90 plačil in 15 posameznih pravnih obveznosti;
an audit of 90 payments and 15 individual legal commitments;
preverjanju statistično izbranih 30 plačil in 15 finančnih obveznosti v zvezi s proračunsko podporo;
as regards budget support, an examination of 30 payments and 15 financial commitments statistically selected;
preverjanju 30 statistično izbranih plačil, ki so jih odobrile osrednje službe urada EuropeAid;
an examination of 30 statistically selected payments authorised by Europe Aid's central services;
preverjanju 30 statistično izbranih transakcij, ki so jih naknadno pregledale že osrednje službe urada EuropeAid;
an examination of 30 statistically selected transactions already checked ex-post by Europe Aid's central services;
preverjanju 30 statistično izbranih finančnih obveznosti; in
an examination of 30 statistically selected financial commitments; and
preverjanju letnega poročila o dejavnostih in izjave generalnega direktorja EuropeAid ter postopka njune priprave (točka 15 letnega poročila o razvojnih skladih);
an examination of the Annual Activity Report and the declaration by the Director-General of Europe-Aid (point 15 of the Annual Report on the EDFs);
obžaluje, da Komisija zaradi tehničnih težav še vedno ni zmožna posredovati popolnih računovodskih informacij; je seznanjena z odgovorom Komisije, v skladu s katerim "bo uvedba novega računovodskega sistema z letom 2009 odpravila sedanje omejitve" (točka 16 letnega poročila o ERS); pozdravlja uvedbo sistema ABAC-ERS februarja 2009;
Regrets that the Commission is still not able to give full accounting information due to technical difficulties; notes the Commission's reply according to which the "introduction of the new accounting system as from 2009 will overcome current limitations" (point 16 of the Annual Report on the EDFs); welcomes the introduction of the ABAC-EDF system in February 2009;
je seznanjen s ponavljajočo pripombo Računskega sodišča v zvezi z veljavnostjo statistične metode, ki jo je Komisija uporabila za oceno nastalih stroškov v obdobju poročanja, za katerega ni bilo prejetih računov ob koncu leta; nadalje ugotavlja, da ta rezervacija znaša 2 087 milijonov EUR ali 83 % skupnih obveznosti (točka 17 letnega poročila o ERS); poziva Komisijo, naj nadaljuje z izboljšavami svoje metode;
Notes the Court's recurrent remark concerning the validity of the Commission's statistical approach used to estimate the provision for costs incurred in the reporting period for which no invoices have been received at year-end; further notes that this provision amounts to EUR 2 087 000 000 or 83% of total liabilities (point 17 of the Annual Report on the EDFs); invites the Commission to continue to fine-tune and improve its approach;
ugotavlja, da se mnenji Komisije in Računskega sodišča razhajata glede trenutka, ko naj bi bili sporazumi o financiranju pripravljeni in podpisani (točka 19 letnega poročila o ERS); obžaluje, nejasno sporočilo organu za podelitev razrešnice in poziva Komisijo, naj predloži pojasnilo, tako da si bodo vse strani – Komisija in države AKP – enako razlagale pojem priprave;
Notes the difference of opinion between the Commission and the Court as regards the moment when financing agreements should be "drawn up" and "signed" (point 19 of the Annual Report on the EDFs); regrets the unclear message to the discharge authority, and invites the Commission to provide clarification so that all parties - Commission and ACP States - have the same understanding of "drawn up";
ugotavlja, da Računsko sodišče v okviru nadzora operacij ni moglo pridobiti zadevne dokumentacije od organizacij Združenih narodov za dve plačili (od izbranih enajstih); zato zahteva, da Komisija zagotovi, da se okvirni finančni in upravni sporazum v celoti spoštuje;
Notes that the Court, in the course of checking transactions, was unable to obtain the relevant documentation from United Nations bodies in the case of two payments (out of a sample of eleven); calls on the Commission, therefore, to ensure full compliance with the financial and administrative framework agreement;
ugotavlja, da je Računsko sodišče na podlagi rezultatov svoje revizije (točke 32-47 letnega poročila o ERS) prišlo do zaključka, da so sistemi nadzora in kontrole urada EuropeAid za razvojne sklade samo "delno učinkoviti" (točka 53 letnega poročila o ERS);
Notes that, on the basis of its audit results (points 32 - 47 of the Annual Report on the EDFs), the Court concludes that Europe Aid's supervisory and control systems for the EDFs are only "partially effective" (point 53 of the Annual Report on the EDFs);
nadalje ugotavlja, da je šest od devetih elementov sistema notranje kontrole na centralni ravni učinkovitih, dva sta delno učinkovita, eden – število revizijskih obiskov – pa ni učinkovit; nadalje ugotavlja, da sta dva od petih elementov sistema notranje kontrole na ravni delegacij učinkovita, trije pa le delno učinkoviti (tabela 3 v letnem poročilu o ERS);
Further notes that, out of nine elements of the internal control system at central level, six are effective, two are partially effective and one element - quantity of monitoring missions - is not effective at all, and that out of five elements of the internal control system at delegation level, two elements are effective and three only partially effective (Table 3 of the Annual Report on the EDFs);
ugotavlja, da Komisija meni, da je "ob upoštevanju finančnih in človeških materialnih virov, s katerimi razpolaga, (...) vzpostavila sisteme kontrole, ki omogočajo zagotavljanje razumnega zagotovila" (točka 53 letnega poročila o ERS);
Notes that the Commission considers that "(g)iven the financial and human resources available to it, (...) it has set up control systems which provide reasonable assurance" (point 53 of the Annual Report on the EDFs);
meni, da odgovori Komisije niso zadovoljivi, saj se zdi, da Komisija ne želi ponovno pregledati instrumentov, ki jih je uvedla, in poziva Komisijo, da posreduje bolj natančne podatke o pojmu razumnega zagotovila in zlasti o razmerju med dejanskimi stroški in koristmi kontrol ter dejanski stopnji napak kot tudi o členitvi, ki navaja kateri človeški in finančni viri so potrebni za izboljšanje sistema kontrole, da bi sodišču omogočili podelitev oznake 'učinkovito' kot splošne ocene;
Regards the Commission's answers as unsatisfactory in that it seems reluctant to review the arrangements it has put in place, and invites the Commission to give more precise information as to the notion of "reasonable assurance" and, in particular, as regards the actual cost/benefit ratio of controls and the actual error rate, as well as a breakdown indicating which additional human and financial resources are necessary to improve the control system in order to allow the Court to give the mark "effective" as the overall assessment;
ugotavlja, da Računsko sodišče poudarja nezadostnost kontrol, ki jih opravljajo nadzorniki ali revizorji, kar kaže na slabosti na ravni kontrolnih in nadzornih sistemov; zato poziva Komisijo, da okrepi kontrole in zlasti, da vzpostavi instrument za pregled zunanjih revizijskih poročil, da se tako prepriča o njihovi kakovosti;
Notes that the Court highlights the inadequacy of the controls carried out by supervisors or auditors, which indicates the weaknesses in the supervisory and control systems; calls on the Commission, therefore, to tighten up its controls and, in particular, to introduce a system of review of external audit reports to check their quality;
ugotavlja, da je Računsko sodišče v petih od petnajstih preverjenih obveznosti za proračunsko podporo ugotovilo:
Notes that in five out of 15 budget support commitments examined, the Court found
resne pomanjkljivosti v notranjem nadzoru nad proračunom, računovodskih sistemih, javnem naročanju in protikorupcijskih ukrepih;
"serious weaknesses in the internal oversight of the budget, accounting systems, public procurement or anti-corruption measures"
da nezmožnost pravočasne zagotovitve revidiranih računovodskih izkazov in neuspešnost zunanje kontrole vzbujata veliko skrb;
that the failure to produce timely audited accounts and the ineffectiveness of external control are "important matters of concern"
da zagotavljanje proračunske podpore v takšnih razmerah pomeni zelo visoko fiduciarno tveganje (točka 26 letnega poročila o razvojnih skladih);
that providing budget support in these conditions implies a "very high fiduciary risk" (point 26 of the Annual Report on the EDFs);
poudarja, da sodišče meni, da zahteve Sporazuma iz Cotonouja, da je upravljanje javnih odhodkov dovolj pregledno, odgovorno in uspešno, niso bile izpolnjene v petih primerih;
Stresses that the Court is of the opinion that the requirements of the Cotonou Agreement - that public expenditure management has to be sufficiently transparent, accountable and effective - are not met in these five cases;
ponovno opominja, da fiduciarno tveganje pomeni obstoj tveganja, da denar evropskih davkoplačevalcev ni uporabljen za predvideni namen, da se z njim ne razpolaga gospodarno ali da ni ustrezno obračunan;
Recalls that "fiduciary risk" means that there is a risk that European taxpayers' money is not used for its intended purposes, does not achieve value for money or is not properly accounted for;
nadalje ugotavlja, da se Komisija ne strinja z oceno Računskega sodišča in da Komisija meni, da so bile obveznosti sprejete po oceni zadovoljivega pozitivnega napredka sistemov upravljanja javnih financ, da so zadevne države kasneje še naprej izkazovale napredek in ohranile pravico do nadaljnje proračunske podpore (točka 26 letnega poročila o ERS);
Further notes that the Commission "does not agree with the Court's assessment" that commitments, according to the Commission, were made following an evaluation of "sufficient positive progress in PFM (Public Finance Management) systems", that the countries concerned subsequently "continued to show progress" and have "remained on track for further budget support" (point 26 of the Annual Report on the EDFs);
obžaluje odgovor Komisije, ker ne odraža resnosti ugotovitev Računskega sodišča ("vzbuja veliko skrb", "zelo visoko fiduciarno tveganje"); meni, da uporaba nedokončnih izrazov in takšnih, ki ne temeljijo na rezultatih, kot na primer "zadosten", "napredek" ali "na poti" v tem resnem kontekstu, ni primerna, če ne celo površinska;
Regrets the Commission's reply insofar as it does not reflect the seriousness of the Court's findings ("important matters of concern", "very high fiduciary risk"); considers the use of open-ended and non result-based expressions like "sufficient", "progress" and "on track" in this serious context to be inadequate, if not superficial;
poziva Komisijo, da predloži
Invites the Commission to provide the
, na katerih temeljijo njeni zaključki in sicer na način, iz katerega bo jasno razvidno,
on which it has based its conclusions and to present it in such a way that it is clear
napredek je bil storjen (od kod do kod) in
progress has been made (from where to where) and
je ta napredek označen kot "zadosten";
this amount of progress was considered "sufficient";
ugotavlja, da je Računsko sodišče v sedmih od 33 preverjenih finančnih sporazumov odkrilo, da določbe sporazumov o financiranju za proračunsko podporo niso bile popolne ali jasne, saj niso vsebovale splošnih pogojev za proračunsko podporo oziroma so dvoumno opredeljevale metodo za izračun zneskov za vračilo ali pa so se nanašale na obveznosti, ki jih je sprejela vlada, ne da bi se pri tem določili rok plačila in posledice v primeru neizpolnitve teh obveznosti (točka 27 letnega poročila o ERS); prav tako ugotavlja, da si bo Komisija "zato še naprej prizadevala za izboljšanje kakovosti finančnih sporazumov v okviru desetega razvojnega sklada";
Notes that in seven out of 33 financing agreements examined, the Court found that the provisions of the financing agreements for budget support were incomplete or unclear insofar as they did not contain the general conditions for budget support, ambiguously defined the method for the calculation of the amounts for disbursement or referred to commitments made by government without defining a due date and the consequences when these commitments are not met (point 27 of the Annual Report on the EDFs); also notes that the Commission "will (...) seek to further improve the quality of financing agreements under the 10th EDF";
v zvezi s plačili proračunske podpore ugotavlja, da na povezane transakcije vpliva pomembna stopnja napak (točka 52(b) letnega poročila o ERS) zaradi:
Notes, as regards budget support payments, that the underlying transactions are "affected by a material level of error" (point 52(b) of the Annual Report on the EDFs) due to:
izračuna zneskov za izplačilo na podlagi pozitivnega sklepa o napredku pri upravljanju javnih financ, čeprav ta sklep ni skladen z ustrezno oceno stanja,
calculations of amounts for disbursement based on a positive conclusion as regards progress in public finance management which is not consistent with the underlying assessment of the situation
uporabo metode izračuna, ki ni predvidena v sporazumu o financiranju,
use of a calculation method not provided for by the financing agreement
plačila, ki so bila izvršena, čeprav ni bilo na voljo ažurnih poročil o upravljanju javnih financ (točka 28 letnega poročila o ERS);
payments made without up-to-date reports concerning public finance management being available (point 28 of the Annual Report on the EDFs);
poleg tega se seznanja z naslednjimi ugotovitvami Računskega sodišča v zvezi s šestimi od tridesetih preverjenih plačil:
Also notes the following findings by the Court in relation to six out of 30 payments examined:
Komisija ni strukturirano in formalno dokazala, da so bili plačilni pogoji o upravljanju javnih financ spoštovani,
failure by the Commission to demonstrate in a structured and formalised way whether the payment conditions relating to public finance management were met
ocene napredka so neutemeljeno optimistične ali temeljijo na zastarelih oziroma neustreznih informacijah,
assessment of progress being unreasonably optimistic or based on outdated or inappropriate information
zaključki niso podprti z osnovnimi informacijami,
conclusions not supported by underlying information
zanašanje na prihodnje namesto na pretekle dogodke,
reliance put on future occurrences rather than on events that had taken place
netočna ocena kazalnikov (odstavek 29 letnega poročila o ERS);
inaccurate appraisal of indicators (point 29 of the Annual Report on the EDFs);
se seznanja z odgovorom Komisije, v skladu s katerim "Komisija išče ravnotežje med doseženim napredkom, politično zavezanostjo reformam in preostalimi zaskrbljujočimi področji, da bi sprejela odločitev na podlagi prejetih informacij" (odgovor Komisije, točka 29 letnega poročila o ERS);
Notes the Commission's reply, according to which "the Commission balances the progress made, the political commitment to reform and the remaining areas of concern to arrive at an informed decision"(Commission's reply to point 29 of the Annual Report on the EDFs);
je zaskrbljen nad ugotovitvami Računskega sodišča, še bolj pa nad odgovori Komisije, ki kažejo, da Komisija ni pripravljena deliti informacij, na katerih temeljijo njene odločitve o proračunski podpori;
Is worried by the Court's findings, but even more by the Commission's replies, which show that the Commission is very reluctant to share the information on which its decisions on budget support are based;
je prepričan, da spada odločitev o uporabi proračunske podpore kot instrumenta razvojne pomoči v celoti v pristojnosti izvršilne oblasti in da naj za operacije v zvezi s proračunsko podporo ne bi bila potrebna predhodna odobritev Parlamenta;
Believes that the decision on use of budget support as a development aid instrument fully falls within the powers of the executive and that budgetary support operations should not require prior parliamentary approval;
ugotavlja, da se parlamentarna ocena proračunske podpore ne bi smela osredotočati samo na tveganja, temveč tudi na koristi, kakor tudi na tveganja in koristi alternativne dodelitve pomoči; nadalje ugotavlja, da tradicionalni pristopi k projektom, ki so se uporabljali več desetletij, niso dali pričakovanih rezultatov;
Notes that parliamentary assessment of budget support should not focus only on the risks but also on the benefits, as well as on the risks and benefits of alternative aid delivery; notes further that traditional project approaches used over several decades have not delivered what was expected;
je prepričan, da je osnovni cilj parlamentarnega nadzora doseg
Believes that the ultimate aim of parliamentary oversight is to achieve
učinkovitosti pomoči
aid effectiveness
, kar pomeni
, which means
učinkovito, gospodarno, zakonito in pravilno uporabo pomoči za zagotavljanje trajnostnega razvoja
the effective, economic, legal and regular use of aid to produce sustainable development