natgillin/translations-raw huggingface dataset:
nadalje priporoča, da to poročilo določi pravice Komisije, da preveri letno poročilo in uvede jasno določen organ za izvajanje sankcij, ki prizadenejo celotno financiranje zadevnih držav članic v primeru neustrezne objave;
recommends further that this report specify the rights of the Commission to verify the Disclosure Statement, and establish clear legal authority for penalties affecting the overall funding of the Member State concerned, in the event of inadequate disclosure;
meni, da je neprimerno določiti proračunska sredstva za politiko deljenega upravljanja za obdobje po letu 2007 brez konkretnega odgovora na pripombe Računskega sodišča in znatnega izboljšanja nadzornih mehanizmov v državah članicah;
Considers it inappropriate to decide the appropriations for shared management policy for the period after 2007 without giving a concrete answer to the remarks of the Court of Auditors and substantially improving the control mechanisms in the Member States;
svetuje Komisiji in Svetu o težavah v zvezi s sklenitvijo medinstitucionalnega sporazuma o novem finančnem načrtu, dokler ne bodo upravni organi držav članic (finančni minister), kot je opisano v odstavkih 21-23, v celoti sprejeli načela objave izkazov in stanje njihovega izvajanja ne bo postalo prednostna naloga;
Advises the Commission and the Council of the difficulties involved in concluding an Interinstitutional Agreement on the new Financial Perspective until the principle of disclosure statements from each Member State's highest political and managing authority (Finance Minister) as described in paragraphs 21-23 has been fully accepted and its operational implementation given status as a matter of priority;
ocenjuje, da v finančnem upravljanju Evropske unije napredek ni mogoč brez dejavnega sodelovanja držav članic in da mora biti to "sodelovanje" zasidrano na politični ravni;
Takes the view that progress in the European Union's financial management is not possible without Member States' active participation, and that this "participation" must be anchored at political level;
je prepričan, da finančni minister raje vzpostavi ustrezno delujoče nadzorne sisteme in kontrole namesto, da bi tvegal pojasnjevanje svojemu parlamentu, zakaj mora državna blagajna vračati precejšnje zneske Evropski uniji;
Is convinced that a finance minister will prefer to establish properly functioning supervisory systems and controls instead of running the risk of having to explain to his/her Parliament why the national purse has to repay substantial sums to the European Union;
poziva Komisijo, naj bo pri nadzoru plačilnih agencij strožja in manj strpna do nesposobnosti, ob upoštevanju izvedljivosti:
Calls on the Commission to be more rigorous in its supervision of paying agencies and less tolerant of incompetence, by considering the feasibility of:
zahteve, da vse plačilne agencije letno revidira zunanji revizor,
requiring all payment agencies to be audited annually by an external auditor,
določitve ciljev učinkovitosti,
establishing performance targets,
zadržanja izplačil, ko jasno določeni cilji učinkovitosti niso doseženi, in zagotovitve, da so bile agencije vnaprej obveščene, da bo to neizogibna posledica slabega delovanja,
suspending payments when clearly defined performance targets are not met and ensuring that agencies were made aware in advance that this would be the inevitable consequence of poor performance,
odstranitve agencij, ki redno ne dosegajo ciljev učinkovitosti,
removing agencies which fail regularly to meet performance targets,
nalaganja agencijam finančne odgovornosti za njihove napake;
making agencies financially responsible for their mistakes;
opozarja, da mora Sodišče od vstopa Maastrichtske pogodbe v veljavo Parlamentu in Svetu letno podati izjavo o zanesljivosti (znano kot "DAS", ki je kratica francoske "Déclaration d'Assurance"), tj. o zanesljivosti poslovnih knjig ter zakonitosti in pravilnosti poslovnih dogodkov;
Recalls that since the Maastricht Treaty entered into force the Court is required each year to provide Parliament and the Council with a Statement of Assurance (known as the "DAS", which is the abbreviation of the French "Déclaration d'Assurance") as to the reliability of the accounts and the legality and regularity of the underlying transactions;
poudarja, da je izbira meril in načina (na podlagi katerih Sodišče poda DAS) prepuščena presoji Računskega sodišča in zakonodajalec tega ne predpisuje;
Stresses that the decision as to the criteria and method by which the Court would arrive at the DAS was left to its discretion and not prescribed by the legislative authority;
opozarja, da je v začetku mnenje Računskega sodišča temeljilo izključno na statistični metodi, tj. na neposrednem neodvisnem preverjanju celotnega vzorca in na ekstrapolaciji verjetnosti napak;
Recalls that, initially, the Court based its audit opinion entirely on a statistical method which consisted of the direct substantive testing of a global sample and the extrapolation of a most likely error rate;
povzema v nadaljevanju nekatere svojstvene omejitve in lastnosti DAS v taki meri, kot se morajo ti elementi upoštevati pri vrednotenju rezultatov analiz DAS in vpliva teh rezultatov na odločitev, ali podeliti razrešnico ali ne, kot tudi na možne prihodnje izboljšave metodologije DAS:
Summarises as follows some of the limitations inherent in, and the nature of, the DAS, inasmuch as these elements must be taken into consideration when assessing the results of the DAS analysis and the effects of these results on the decision whether or not to grant discharge, as well as possible future improvements of the DAS methodology:
DAS je del finančne revizije, ki jo izvaja Računsko sodišče; zato je njegov cilj doseči zanesljivost pravilnosti in zakonitosti poslovnih dogodkov; tipična vprašanja finančne revizije so: "ali računovodski izkazi predstavljajo resničen in jasen pregled?" in "koliko je bilo napak v poslovnih dogodkih?",
the DAS is a part of the financial audit carried out by the Court; as such the objective is to obtain assurance as to the regularity and legality of the underlying transactions; the typical financial audit questions are: "Do the accounts present a true and fair view?" and "How many errors were found in the transactions?";
DAS je le posredni del revizije poslovanja Imenovane so tudi "revizija zdravega finančnega poslovanja" ali "revizija stroškovne učinkovitosti".
the DAS is only indirectly part of the performance audit Also called "sound financial management audit" or "value for money audit".
, ki je širšega obsega, ker preiskuje, če so bila sredstva optimalno porabljena; tipično vprašanje revizije poslovanja je: "ali so bila sredstva porabljena smotrno in v skladu z načelom gospodarnosti, uspešnosti in učinkovitosti?",
, which is wider in scope as it examines whether resources have been used in an optimal manner; the typical performance audit question is: "Were resources spent wisely and used in accordance with the principles of economy, efficiency and effectiveness?";
čeprav DAS zrcali 100 % pravilnost in zakonitost načina porabe sredstev, to še ne pokaže, če so bili izdatki stroškovno učinkoviti, saj DAS ne postavlja in tudi ne more postavljati vprašanj niti dajati odgovorov; z drugimi besedami: denar se lahko v celoti porabi nesmotrno, čeprav se troši pravilno in zakonito,
even if the DAS can show that the manner in which resources have been used is 100% regular and legal, this does not give any indication as to whether the expenditure has provided value for money, because the DAS does not and cannot either pose the question or give the answer; in other words: money may be totally wasted even though it is used in an absolutely regular and legal manner;
osredotočenje na zakonitost in pravilnost trošenja ne pomaga pri informiranju zakonodajalca in javnosti o tem, ali je bil denar porabljen učinkovito,
the focus actually given to the legality and regularity of the spending does not help to inform the legislator and the public as to whether the money has been spent effectively;
DAS je dodatek k politični pozornosti, posvečeni "potrebi" po zmanjšanju goljufij in nepravilnosti, vendar ne prispeva bistveno k zmanjšanju nesmotrne porabe,
the DAS approach is a corollary of the political attention paid to the "need" to reduce fraud and irregularity, but it does not significantly contribute to any reduction in waste;
mediji pogosto napačno razlagajo obstoječo izjavo o zanesljivosti ter kažejo negativno DAS kot dokaz, da so vsa sredstva EU več ali manj podvržena goljufijam; ta zavajajoča predstava lahko negativno vpliva na odnos državljanov do drugih vprašanj EU, kot sta ustava ali nov finančni načrt,
the media very often misinterpret the current Statement of Assurance and present the negative DAS as evidence that more or less all EU funds are subject to fraud; this misleading picture may have a negative influence on citizens' attitudes to other EU issues such as the constitution or the new financial perspective;
DAS še ne more v zadostni meri ugotavljati napredka, najsi je pozitiven ali negativen; metodologija se mora še naprej razvijati za dosego zadovoljivih informacij, ki bodo pokazale izboljšave med enim in drugim letom v vsakem sektorju posamezne države članice;
the DAS approach is not yet sufficiently able to identify progress: either the DAS is positive or negative; the methodology should be further developed in order to obtain sufficient information indicating which improvements have been made in each sector from year to year in the different Member States;
Sedanja sprememba DAS ...
The current reform of the DAS ...
priznava, da je Računsko sodišče zadnja leta pokazalo, da se zaveda vedno večje kritike in je poskušalo spremeniti metodologijo DAS s širitvijo podlage za njeno vrednotenje;
Acknowledges that, in recent years, the Court of Auditors has shown a degree of awareness of the criticisms raised and has attempted to reform the DAS methodology by widening the basis for its evaluation;
ugotavlja, da je celoten DAS rezultat konsolidacije specifičnih ocen, ki zadevajo lastna sredstva in vsako poglavje finančnega načrta, ter da ocene, ki se nanašajo na sektorje, sedaj temeljijo na štirih informacijah:
Notes that the global DAS is now the result of a consolidation of specific appraisals concerning own resources and each of the operational chapters of the financial perspective, and that the sector-related assessments are now based on four sources of information:
oceni nadzornih sistemov in kontrole,
an assessment of the supervisory systems and controls;
neodvisnem preverjanju poslovanja,
substantive transaction testing;
pregledu letnih poročil o delu in izjav generalnih direktorjev Komisije,
review of the annual activity reports and declarations of the Directors-General at the Commission;
vrednotenju zaključkov drugih revizorjev;
evaluation of relevant results of other auditors;
ugotavlja, da mora biti osrednje vprašanje glede DAS to, ali nadzorni sistemi in kontrole, izvedene na ravni Skupnosti in nacionalni ravni, zagotavljajo Komisiji sprejemljivo zanesljivost glede zakonitosti in pravilnosti poslovnih dogodkov;
Notes that the central question in the context of the DAS should be whether the supervisory systems and controls that have been implemented at Community and national level provide the Commission with a reasonable assurance as regards the legality and regularity of the underlying transactions;
poziva Sodišče, da izboljša predstavitev celotne izjave o zanesljivosti in specifičnih ocen z nadaljevanjem v smeri izčrpnejšega opisa pridržkov in da vključi bolj podrobne in specifične informacije o slabostih posameznih sektorjev in držav članic z namenom vzpostavitve operativnega seznama (temelječega na tveganju) pridržkov, ki se lahko sčasoma spremljajo;
Invites the Court to further improve the presentation of the global Statement of Assurance and the specific appraisals by continuing the trend towards a more comprehensive description of the reservations, and to include more explicit and specific information on weaknesses in the different sectors and Member States with a view to establishing an operational listing, drawn up on a risk-based approach, of the reservations which can be monitored over time;
meni, da ni več cilj preiskave vzorca poslovnih dogodkov izračunavanje verjetnosti napak ter da se rezultati preizkušanja novega pristopa upoštevajo skupaj z rezultati, pridobljenimi v okviru drugih treh stebrov;
Understands that the objective of examining a sample of transactions is no longer to calculate the most likely error rate, and that the results of the testing under the new approach are considered together with the results obtained in the other three pillars;
poziva Sodišče - v zvezi z oceno, ali je novi pristop bistveno drugačen od začetnega pristopa - da pri pripravi sektorskih ocen priskrbi nadaljnje informacije o povezavi med štirimi viri;
Invites the Court - in order to assess whether the new approach is fundamentally different from the initial approach - to provide further information on the relationship between the four sources of information of the sector-related assessments;
poziva Sodišče, da podrobno pojasni, do katere mere lahko pridobi rezultate revizije od "drugih revizorjev" in vlogo, ki jo imajo ti rezultati pri oceni Sodišča; ugotavlja, da je v letnem poročilu premalo sklicevanj na rezultate drugih revizorjev; še posebej bi bila dobrodošla informacija o rezultatih in težavah sodelovanja z "drugimi revizorji" posameznih držav članic, saj "drugi revizorji" vključujejo tudi nacionalne revizijske organe, ki so od Evropskih institucij popolnoma neodvisni;
Invites the Court to explain in detail the degree to which it has been able to obtain audit results from "other auditors" and the role which these results have played in the Court's judgement; notes the absence of references to results from other auditors in the Annual Report; would in particular appreciate information on results and difficulties as regards co-operation with "other auditors" in the different Member States, as these "other auditors" also include national audit institutions which enjoy complete autonomy vis-à-vis the European institutions;
meni, da sedanja sprememba DAS, čeprav je korak v pravo smer, ni zadostna, da bi popravila zgoraj omenjene omejitve in pomanjkljivosti; pozdravlja dejstvo, da novi pristop omogoča nekaj vpogleda v pravilnost posameznega sektorja, vendar obžaluje, da še vedno ni dovolj vpogleda v pravilnost izdatkov posamezne države članice; ugotavlja, da je DAS še vedno orodje, ki preveč temelji na analizi poslovnih dogodkov in posameznih napak; ugotavlja torej, da mora biti analiza delovanja nadzornega sistema in kontrol tako okrepljena, da bo omogočala dajanje predlogov konkretnih izboljšav teh sistemov in ugotavljanje izvora pomanjkljivosti;
Considers that, although it is a step in the right direction, the present reform of the DAS is not sufficient to correct the limitations and shortcomings listed above; welcomes the fact that the new approach provides some insight into regularity per sector, but regrets that insight into regularity of expenditure per Member State is still not sufficiently available; finds that the DAS is still an instrument which is based too much on analysis of transactions and individual errors; finds, therefore, that the analysis of the functioning of supervisory and control systems should be strengthened with a view to proposing concrete improvements of such systems and identifying the origin of the weaknesses ascertained;
poziva Računsko sodišče, da še naprej razvija svoj kakovostni pristop DAS, da se bodo zadostno upoštevali večletnost številnih programov in ustrezne nadomestne kontrole, kot so naknadne revizije in potrditev popravkov računov, tako da se z zagotavljanjem izterjave nepravilnih izplačil zavaruje proračun EU; cenil bi predstavitev posebnega poročila s strani Računskega sodišča o tem pomembnem vprašanju in s tem pojasnila o odnosu med predhodnim nadzorom in naknadnim preverjanjem;
Invites the Court to develop further its qualitative DAS approach in order to take sufficiently into account the multiannuality of many of the programmes and corresponding compensatory controls such as ex-post audits and clearance of accounts corrections, which serve to protect the EU budget by providing for recovery of undue payments; would appreciate it if the Court would present a Special Report on this crucial issue and thereby clarify the relationship between ex-ante controls and ex-post verifications;
poudarja, da nadomestne kontrole, čeprav so pomemben element nadzornih sistemov in kontrol, ne morejo nadomestiti pomanjkljivosti le-teh in vsekakor pomanjkljivosti oblikovanja same politike;
Stresses that although compensatory controls are an important element of supervisory systems and controls, they cannot compensate for deficiencies in supervisory systems and controls or - indeed - in policy formulation as such;
obžaluje v tem pogledu vedno večje število sklicevanj na predhodne določbe o razlagi in veljavnosti zakonodaje Skupnosti; poudarja, da je pomembno izogniti se pomanjkljivi zakonodaji Skupnosti, ker negativno vpliva na delovanje Unije in vodi k pravni negotovosti, ki so ji v državah članicah podvrženi ljudje, institucije in podjetja; ugotavlja, da nedvoumna izjava Računskega sodišča glede okvirnih programov raziskovanja, pri katerih bodo "[značilne napake zakonitosti in pravilnosti v smislu plačil] verjetno še obstajale, če ne bodo revidirana določila o programih" (Izjava o zanesljivosti, odstavek VI(c));
Regrets in this respect the increasing number of references for preliminary rulings on the interpretation and validity of Community law; stresses the importance of avoiding poor Community legislation because it has a negative effect on the performance of the Union and leads to legal uncertainty among persons, institutions and enterprises subject to it in the Member States; notes the Court's unambiguous statement as regards the research framework programmes, where "[significant errors of legality and regularity in terms of payments] are likely to persist if the rules governing the programmes are not revised" (Statement of Assurance, paragraph VI(c));
poziva Komisijo, da zmanjša tveganje napak v podatkih o financiranju Skupnosti z zagotovitvijo, da vključuje zakonodaja Skupnosti jasna, delujoča pravila v zvezi z upravičenostjo stroškov ter da zahteva uvedbo odvračilnih in sorazmernih upravnih kazni, če so upravičeni stroški preseženi;
Invites the Commission to reduce the risks of error in the claims on Community funding by ensuring that Community legislation includes clear, workable rules regarding the eligibility of costs, and that it requires the imposition of dissuasive and proportionate administrative penalties when eligible costs are found to have been overstated;
opozarja, da je v odstavku 48 svojega Sklepa z dne 10. aprila 2002 o razrešnici glede izvrševanja splošnega proračuna Evropske unije za proračunsko leto 2000 UL L 158, 17.6.2002, str.
Recalls that in paragraph 48 of its decision of 10 April 2002 concerning discharge in respect of the implementation of the general budget of the European Union for the 2000 financial year OJ L 158, 17.6.2002, p.
zahteval, da Računsko sodišče priskrbi mnenje "o izvedljivosti uvedbe enotnega modela revizije glede proračuna EU, v katerem bo vsaka raven kontrole temeljila na predhodni kontroli, z namenom, da bi se zmanjšalo breme revizorjev in izboljšala kakovost revizijskih del, vendar da se ne bi zmanjšala neodvisnost zadevnih revizijskih organov";
, it requested the Court to provide an opinion "on the feasibility of introducing a single audit model in relation to the EU budget in which each level of control builds on the preceding one, with a view to reducing the burden on the auditee and enhancing the quality of audit activities, but without undermining the independence of the audit bodies concerned";
opozarja tudi, da je isti sklep od Komisije zahteval, da pripravi poročilo o isti temi, ter ugotavlja, da Komisija doslej tega še ni storila;
Also recalls that the Commission was requested by the same decision to prepare a report on the same subject, and notes that the Commission has not yet done so;
pozdravlja Mnenje Računskega sodišča št. 2/2004 UL C 107, 30.4.2004, str.
Welcomes the Court's Opinion No 2/2004 OJ C 107, 30.4.2004, p.
o "enotnem modelu revizije", ki ga ima za zelo pomemben prispevek k razpravi o DAS in zato zasluži natančno proučevanje s strani vseh zainteresiranih; ugotavlja, da mnenje ne prinaša le "enotnega modela revizije" v strogem pomenu tega pojma, tj. da bi bil poslovni dogodek predmet ene revizije s strani enega organa, temveč predvsem vzpostavitev "okvira notranje kontrole Skupnosti" (odstavek 3);
on the 'single audit' model, which it considers to be a very important contribution to the debate on the DAS and therefore deserving of close study by all concerned; notes that the opinion is not mainly about a 'single audit' model in the strict sense of this concept, meaning that a transaction is only subject to one audit by one authority, but first and foremost about the establishment of a "Community internal control framework (CICF)" (paragraph 3);
gleda s posebnim zanimanjem priporočila, ki jih je pripravilo Računsko sodišče za učinkovitejši in uspešnejši okvir notranje kontrole:
Notes with particular interest the recommendations set out by the Court for an effective and efficient internal control framework:
"skupna načela in standardi ... [naj] se uporabljajo na vseh ravneh uprave institucij in v državah članicah" (odstavek 57),
"common principles and standards ... [are] to be applied at all levels of administration in the institutions and Member States alike" (paragraph 57);
notranja kontrola mora "zagotavljati primerno" (ne absolutno) "zanesljivost zakonitosti in pravilnosti poslovnih dogodkov ter skladnosti z načeli gospodarnosti, uspešnosti in učinkovitosti" (odstavek 57),
internal controls should "provide reasonable" (not absolute) "assurance on the legality and regularity of transactions, and compliance with the principles of economy, efficiency and effectiveness" (paragraph 57);
"stroški kontrol morajo biti v sorazmerju s koristmi, ki jih prinašajo tako v denarnem kot tudi političnem smislu" (odstavek 57),
the "cost of the controls should be in proportion to the benefits they bring in both monetary and political terms" (paragraph 57);
"sistem mora temeljiti na logični verižni strukturi, kjer se kontrole opravljajo, beležijo in poročajo v skladu s skupnimi standardi, ki vsem udeležencem omogočajo, da se lahko nanje zanesejo" (odstavek 57) Glej Mnenje ERS št. 2/2004.
the "system should be based around a logical chain structure where controls are undertaken, recorded and reported to a common standard, allowing reliance to be placed on them by all participants" (paragraph 57) See ECA Opinion No 2/2004.
se sprašuje, v luči stalnih kritik, usmerjenih na tradicionalni pristop DAS v zadnjih 10 letih, zakaj ta priporočila niso bila objavljena že veliko prej;
Wonders, in the light of the constant criticism levelled at the traditional DAS approach over the last 10 years, why these recommendations have not been published much earlier;
meni, da je struktura, predlagana za notranjo kontrolo Skupnosti, pomembno orodje za doseganje boljših in uspešnejših sistemov nadzora in kontrol ter lahko prispeva k prepotrebni posodobitvi metodologije DAS;
Takes the view that the proposed structure for a Community internal control framework could be an important instrument for the achievement of better and more efficient supervisory and control systems, and could thereby contribute to the much needed modernisation of the DAS methodology;
ugotavlja, da se okvir notranje kontrole Skupnosti - kot že ime pove - nahaja na področju "notranje kontrole" in se zato ne ukvarja z akterji na področju "zunanje revizije";
Notes that the Community internal control framework is - as its name indicates - situated in the "internal control" area and therefore does not deal with the players in the "external audit" area;