natgillin/translations-raw huggingface dataset:
ker ima Komisija skladno s Pogodbo pravico pobude in ker je končna finančna odgovornost za izvrševanje proračuna nedeljiva in pripada − v skladu z načelom subsidiarnosti, kot je določeno v Maastrichtski pogodbi − Komisiji, kot je določeno v členu 274 Pogodbe, v skladu s čimer se morajo določiti ustrezni pregledi sredstev Skupnosti,
whereas the Commission has the right of initiative according to the Treaty, and whereas ultimate financial responsibility for implementation of the budget is indivisible and lies - with due consideration to the subsidiarity principle as adopted with Treaty of Maastricht - with the Commission, as laid down by Article 274 of the Treaty, and accordingly the appropriate checks on Community funds must be laid down,
ker se Komisija zanima predvsem za zagotovitev popolnega izvajanja nadzornih določb,
whereas above all the Commission has an interest in ensuring that supervisory provisions are complied with in full,
obžaluje zavajujočo izjavo Sodišča glede neporavnanih obveznosti v zvezi s strukturnimi skladi, ki so ob koncu 2003 predstavljale "vrednost plačil petih let po trenutno veljavni stopnji porabe ..." (točka 0.6.), saj ta znesek vključuje obdobje med letoma 2004 in 2006, za katerega niso mogle biti prevzete obveznosti leta 2003; opozarja, da se neporabljena sredstva na koncu obdobja povrnejo državam članicam;
Regrets the Court's misleading statement as regards the outstanding commitments on the structural funds, which at the end of 2003 represented "five years' worth of payments at the current spending rate ..." (0.6.) as this figure includes the years 2004 to 2006 which in 2003 could not be committed; recalls that unused funds are reimbursed to the Member States at the end of the period;
pozdravlja dejstvo, da je uvedba pravila n+2 (leto prevzema obveznosti + 2) v veliki meri prispevala k rešitvi te težave, zaradi česar je bila v zadnjih dveh letih stopnja absorpcije strukturnih skladov več kot 99 %;
Welcomes the fact that the introduction of the rule n+2 (year of commitment + 2) has largely contributed to solving this problem, such that for the last two years there has been an absorption of more than 99% of the structural funds;
poziva Komisijo, naj si prizadeva najti ravnotežje med pripravo politik in postopkom zagotavljanja sredstev za njihovo izvedbo ter pri tem upošteva tudi finančni načrt za obdobje po letu 2006 in da opravi kritično analizo porazdelitve pristojnosti znotraj Komisije (organizacija uprave) in administrativnih postopkov;
Invites the Commission, also bearing in mind the post-2006 Financial Perspective, to find a balance between the preparation of policy and the process of accounting for its proper implementation, and calls on it to undertake a critical analysis by reconsidering the distribution of power within the Commission (governance set-up) as well as administrative processes;
poziva Komisijo, da hkrati v razširjeno presojo vplivov za nove uredbe vključi stroške izvajanja in upravno breme držav članic in končnih upravičencev ter s tem ustvari medsebojni nadzor za ohranitev stroškov izvajanja in upravnega bremena v sprejemljivih mejah;
Further invites the Commission to include implementation costs and administrative burdens for Member States and final beneficiaries in the extended impact assessment for new Regulations, thereby creating checks and balances to keep the costs of implementation and the administrative burden within acceptable bounds;
ugotavlja, da Računsko sodišče, z izjemo neobstoječih učinkovitih postopkov notranje kontrole v postavki raznih prihodkov in predujmov, meni, da konsolidirane poslovne knjige Evropskih skupnosti in priložene opombe polno in točno odražajo prihodke in odhodke ter finančno stanje Skupnosti ob koncu leta 2003 (Izjava o zanesljivosti, odstavka II in III);
Notes that, except for the effects of the absence of effective internal control procedures for miscellaneous revenues and advances, the Court is of the opinion that the consolidated annual accounts of the European Communities and the notes thereto faithfully reflect the revenue and expenditure of the Communities for the year 2003 and their financial position at the year-end (Statement of Assurance, paragraphs II and III);
opozarja na naslednje izvlečke iz "Letnega poročila organu, ki da razrešnico, o notranjih revizijah iz 2003" KOM(2004)0740.
Draws attention to the following extracts from the "Annual Report to the Discharge Authority on Internal Audits carried out in 2003" COM(2004)0740 .
v zvezi z računovodskimi sistemi in informacijskimi sistemi za upravljanje:
as regards the accounting and management information systems:
"... je treba okrepiti in profesionalizirati računovodsko funkcijo v okviru GD, s ciljem sistemsko zagotoviti popolne, točne in ustrezne računovodske izkaze znotraj GD in med njimi" (stran 5),
"... the accounting function within DGs needs to be strengthened and professionalised so that within and across DGs the Commission and its management can have systemic assurance that the accounts are complete, accurate and relevant" (page 5),
"sistemi morajo zagotoviti, da računovodski izkazi zajemajo vse ustrezne informacije" (stran 5),
"systems must ensure that the accounts capture all relevant information" (page 5),
"Vodstvo in zunanje interesne skupine morajo imeti zagotovilo, da podatki odsevajo resničnost" (stran 6);
"Management and external stakeholders need to have assurance that the numbers represent reality" (page 6);
– sistemi ne zagotavljajo, da zajemajo poslovne knjige vse potrebne podatke,
- systems do not ensure that the accounts capture all relevant information,
– vodstvo in zunanje interesne skupine nimajo zagotovila, da predstavljajo podatki dejansko stanje;
- management and external stakeholders do not have assurance that the numbers represent reality;
obžaluje, da porazdelitev pristojnosti v upravni strukturi Komisije zmanjšuje vlogo računovodje na zbiranje podatkov o poslovnih knjigah, ki jih dobi od odredbodajalcev; verjame, da mora računovodja sprejeti splošno odgovornost za skladnost poslovnih knjig za institucijo kot celoto in se ne sme izključno zanašati na več kot trideset posameznih pooblaščenih odredbodajalcev;
Regrets that the distribution of power in the governance structure in the Commission downgrades the role of the Accounting Officer to aggregating the information on the accounts that he receives from the authorising officers; believes that the Accounting Officer should assume overall responsibility for the integrity of the accounts for the Institution as a whole, and not rely exclusively on more than thirty individual delegated authorising officers;
pričakuje, da bo računovodja zaključil poslovne knjige – ne pa spremne opombe poslovnih knjig – in s tem sprejel osebno odgovornost za podatke v njih ter ob morebitnih omejitvah natančno pojasnil vrsto in obseg pridržkov; poudarja razliko med uradnim sprejetjem poslovnih knjig s strani kolegija in certifikacijo poslovnih knjig kot resničnega in poštenega zapisa računovodje; poziva Komisijo – ponovno Odstavek 21 svoje resolucije z dne 4. decembra 2003 (UL C 89 E, 14.4.2004, str.
Expects the Accounting Officer to sign off the accounts - not the note accompanying the accounts - thereby accepting personal responsibility for the figures presented in them, and, if there are qualifications, to explain exactly the nature and scope of the reservations made; underlines the difference between the formal adoption of the accounts by the College and the certification of the accounts as a true and fair record by the Accounting officer; invites the Commission - once again Paragraph 21 of its resolution of 4 December 2003 (OJ C 89 E, 14.4.2004, p.
153) in odstavek 68 resolucije z dne 21. aprila 2004 o razrešnici za leto 2002 (UL L 330, 4.11.2004, str.
153) and paragraph 68 of its resolution of 21 April 2004 on the discharge for 2002 (OJ L 330, 4.11.2004, p.
– da predloži ustrezne zakonodajne predloge za spremembo Finančne uredbe in/ali izvedbenih določb v zvezi z njo;
- to submit the requisite legislative proposals for amendment of the Financial Regulation and/or the implementing provisions relating thereto;
obžaluje, da Komisija še naprej odklanja povišanje položaja računovodje; poudarja, da je potrjevanje pravilnosti vodenja računov temeljna prvina nadzorne strukture in da so druge prvine celotne nadzorne strukture bistveno oslabljene, če ta prvina manjka; zagovarja težnjo najnovejše reforme finančnega poslovodenja v Komisiji, da bi prenesla odgovornost na posamezne generalne direktorje; je kljub temu prepričan, da se mora izjava o zanesljivosti generalnih direktorjev opirati na izjavo o zanesljivosti celotnega postopka računovodje, ki nosi vso odgovornost in mora imeti vsa potrebna sredstva za izpolnjevanje svojih dolžnosti;
Regrets the Commission's resistance to upgrading the role of the Accounting Officer; stresses that the certification of the accounts is a fundamental element in the control structure and that other elements in the overall control structure are seriously weakened as long as this element is missing; agrees with the thrust of the recent reform of financial management in the Commission which was to give responsibility to each Director-General; is however convinced that the assurance given by the Directors-General must be supported by an overall assurance by the Accounting Officer, who shall be fully accountable and have the necessary means to fulfil this duty;
pričakuje, da bo Komisija v predlog o spremembi Finančne uredbe vključila določbe, po katerih bo računovodja dolžan potrjevati pravilnost računovodstva, npr. na podlagi sistematičnega preverjanja ali naključnih preizkusov; je mnenja, da je treba računovodjo povišati v vodilnega finančnika z vlogo institucionalne protiuteži 39 službam uprave in da je njegov trenutni položaj, na katerem zgolj zelo formalno potrjuje podatke, ki jih prejema od generalnih direkcij, ne da bi smel po potrebi podati svojo lastno oceno (člen 61 Finančne uredbe), v nasprotju s ciljem reforme finančnega poslovodenja;
Expects the Commission to include in the proposal for revision of the Financial Regulation provisions which require the Accounting Officer to certify the accounts, e.g. on the basis of systemic validations or spot checks; considers that the Accounting Officer must be upgraded to Chief Financial Officer (CFO), assuming the role of the management's institutional counterweight to its 39 services, and that his current role, in which he merely gives a very formal validation of information received from the Directors-General without being free to make his own qualifications where required (Financial Regulation, Article 61), is contrary to the aim of the financial management reform;
poudarja, da povišanje računovodje ni korak nazaj k staremu sistemu, v katerem je imel tedanji "finančni nadzornik" pristojnost odobravanja plačil in obveznosti ter je predhodno preverjal transakcije; poudarja razliko med starim sistemom in zahtevo po povišanju računovodje, da bi mogel izvajati predhodne sistemske preglede in naknadne naključne preglede transakcij; obžaluje, da Komisija še naprej navaja zavajajoče in napačne razlage, da je okrepljena vloga računovodje v nadzorni strukturi korak nazaj k staremu sistemu, podpis računovodje pod zaključni račun pa zgolj formalnost;
Stresses that the upgrading of the Accounting Officer is not a retrograde step back the old system, in which the then "Financial Controller" had an authorisation role for payments and commitments and performed ex ante transaction checks; stresses the difference between the old system and the upgrade the Accounting Officer so that he will be able to perform ex-ante system checks and ex-post spot checks of transactions; regrets that the Commission continues to advance the misleading and erroneous argument that an enhanced role for the Accounting Officer in the control structure is a move back to the old system and that the Accounting Officer's signature of the accounts is a mere formality;
seznanja Komisijo s tem, da ne more sprejeti zgolj kozmetičnih popravkov v zvezi z vlogo računovodje; pričakuje, da bo Finančna uredba vsebovala zahtevo, da vodilni finančnik poda izjavo, v kateri bo na svojo odgovornost - in ne na podlagi podatkov, prejetih od generalnih direkcij - potrdil, da zaključni račun odraža dejanske razmere in da so postopki, na katerih temelji, zakoniti in pravilni;
Informs the Commission that it cannot accept any purely cosmetic improvement as regards the Accounting Officer's role; expects the Financial Regulation to include a requirement of a declaration from the Chief Financial Officer in which he, on his own account and not on the basis of information received from the Directors-General - declares that the accounts present a true and fair view and that the underlying transactions are legal and regular;
ne razume, kako je lahko Računsko sodišče 10 let zapored podalo negativno izjavo o zanesljivosti v zvezi z odobritvami plačil, hkrati pa podalo dejansko jasno mnenje o splošnih poslovnih knjigah Komisije; želi prejeti kratko pisno obrazložitev Računskega sodišča o zadevi;
Fails to understand how the Court of Auditors can for 10 years have given a negative Statement of Assurance on payment appropriations whilst at the same time giving a de facto clean opinion on the Commission's general accounts; would appreciate a short written explanation from the Court on the matter;
ponovno opozarja, da je Komisija 17. decembra 2002 sprejela akcijski načrt za posodobitev računovodskega sistema Evropskih skupnosti, ki naj bi se začel uporabljati s 1. januarjem 2005; poudarja, da je postopek priprave začetne bilance stanja temeljnega pomena za uspešen prehod od računovodstva na podlagi dejansko realiziranih plačil na računovodstvo na podlagi nastanka poslovnega dogodka;
Recalls that on 17 December 2002 the Commission approved an action plan for the modernisation of the European Communities' accounting system which should be operational as from 1 January 2005; emphasises that the operation of drawing up the opening balance sheet is crucial to the success of the transition from a cash-based accounting system to an accruals-based system;
z razočaranjem ugotavlja, da Računsko sodišče "tudi tokrat nima sprejemljivega zagotovila, da se nadzorni sistemi in kontrole pomembnih področij proračuna izvajajo učinkovito in da obvladujejo tveganja v zvezi z zakonitostjo in pravilnostjo poslovanja" (0.4.);
Notes with disappointment that, once again, the Court "has no reasonable assurance that the supervisory systems and controls of significant areas of the budget are effectively implemented [by the Member States] so as to manage the risks concerning the legality and regularity of the underlying operations" (0.4.);
opozarja na posebne zaključke Računskega sodišča glede odhodkov:
Recalls the Court's specific conclusions as regards payment expenditure:
kmetijstvo: "Možno je še precejšnje izboljšanje na področju kmetijskih izdatkov v celoti za odpravo precejšnjih pomanjkljivosti v nadzornih sistemih in kontrolah" (Izjava o zanesljivosti, odstavek VI(a)),
agriculture: "There is still room for progress as regards agricultural expenditure in its entirety in order to rectify the significant shortcomings observed in the supervisory systems and controls" (Statement of Assurance, paragraph VI(a)),
strukturni skladi: "... še vedno obstajajo pomanjkljivosti v nadzornih sistemih in kontrolah na ravni držav članic pri izvrševanju proračuna EU...."
structural funds: "... persistent weaknesses at Member State level in the systems for supervising and controlling the implementation of the EU budget ..."
zunanji ukrepi: "... nujno potrebno je vzpostaviti učinkovito delovanje mehanizmov za nadziranje in kontrolo sistemov in izdatkov, da bi ta način zagotovili potrebne izboljšave" (Izjava o zanesljivosti, odstavek VI(d)),
external actions: "...it is essential that the tools needed to supervise and control systems and expenditure should become operational with a view to making the improvements which are still necessary" (Statement of Assurance, paragraph VI(d)),
predpristopna pomoč: "pomanjkljivosti v nadzornih sistemih in kontrolah, ki so bile izpostavljene že v 2002 so imele za posledico napake in večja tveganja pri zakonitosti in pravilnosti plačil" (Izjava o zanesljivosti, odstavek VI(e)),
pre-accession aid: "shortcomings in the supervisory systems and controls which had already been identified in 2002 resulted in errors and greater risks affecting the legality and regularity of the transactions" (Statement of Assurance, paragraph VI(e)),
ugotavlja, da zaključki Sodišča jasno kažejo, da glavne težave v zvezi z zakonitostjo in pravilnostjo transakcij ostajajo v prvi in največji meri na ravni držav članic, manj pa na ravni Komisije;
Notes that the Court's findings clearly identify the main problems as regards the legality and regularity of the underlying transactions as being located first and foremost at Member State level and to a lesser degree at Commission level;
sprejme stališče, da mora Komisija v primerih deljenega upravljanja s sredstvi Skupnosti nujno najti načine izboljšave za odgovorno porabo na ravni držav članic z učinkovitim obvladovanjem "tveganja zaradi prenosa", ki je posledica dejstva, da ima Komisija sicer končno odgovornost pri vseh odhodkih, a hkrati nosi odgovornost tudi, kadar so skladi EU deljeno upravljanji z državami članicami;
Takes the view that, in cases involving shared management of Community funds, the Commission must, as a matter of urgency, find ways to improve accountability at Member State level by dealing efficiently with the "delegation risk" which results from the fact that the Commission, whilst having final budget responsibility for all its expenditure, is also required to bear that responsibility when EU funds are expended in shared management with Member States;
Tveganje zaradi prenosa
Delegation risk
ugotavlja, da so države članice zadolžene za izvrševanje večinskega dela proračuna EU, Evropska komisija pa nosi končno odgovornost za izvrševanje in - ob upoštevanju načela subsidiarnosti iz Maastrichtske pogodbe - s tem tudi za nadzorne ukrepe znotraj držav članic in Komisije;
Notes that, while Member States are in charge of the implementation of the majority of the EU budget, the European Commission bears ultimate responsibility for implementation and - with due consideration to the subsidiarity principle as adopted with the Treaty of Maastricht - hence, also for control measures within Member States and the Commission itself;
se zaveda, da je zaradi razlikovanja med financiranjem in izvrševanjem politike Skupnosti prišlo do ti. "tveganja zaradi prenosa", ki zadeva naslednja področja:
Notes that the distinction between the financing and the implementation of a Community policy gives rise to the so-called "delegation risk", which concerns matters such as:
priznavanje dejstva, da države članice in upravičenci ne namenjajo vedno iste pozornosti porabi evropskega denarja kot porabi državnega denarja,
recognition of the fact that Member States and beneficiaries do not always give the same attention to the spending of European money as to the spending of national money,
različni standardi kontrole v posameznih državah članicah in opazno nesodelovanje velikega števila državnih ustanov za izvajanje revizij pri ugotavljanju, ali so sredstva iz evropskih skladov pravilno in zakonito porabljena za opredeljene namene,
the heterogeneous quality of Member States' control standards and the notable absence of involvement of most national audit institutions in seeking assurance that European funds are being used regularly and legally for the intended purposes,
pretirano zanašanje na zakonite in pogodbene opredelitve kontrolnih mehanizmov brez zadostnega prizadevanja za vzpostavitev takšnega odnosa med Komisijo in upravnimi organi držav članic, ki bi temeljil na načelih dobrega upravljanja in odgovornosti,
the excessive reliance placed on legal and contractual definitions of control mechanisms without any sufficient attempt to base the relationship between the Commission and the Member States' administrative authorities on principles of good governance and good accountability,
naknadnost povračilnih mehanizmov, zaradi česar se premajhna pozornost namenja učinkovitim sanacijskim ukrepom in v številnih primerih omogoča, da se napake ponavljajo predolgo,
the ex-post nature of recovery mechanisms, which diverts attention from the need for remedial action to be taken as early as possible and in many cases allows errors to be repeated over too long a period,
predolga veriga dogodkov od prevzete obveznosti v okviru proračuna do tedaj, ko končni uporabnik sredstva dejansko prejme, kar zahteva precejšnje napore za zagotavljanje ustreznega nadzora,
the lengthy chain of events leading from budget commitment to receipt by the final beneficiaries, which requires major efforts to ensure that the audit trail can be followed,
omejeno preizkušanje podatkov iz vzorcev, ki se lahko izvede v praksi, v primerjavi s celotnim številom transakcij;
the limited substantive testing of samples that can be carried out from a practical standpoint as compared to the total number of transactions;
meni, da se ti problemi ne morejo rešiti s centralnim nadzorom in da sedanji položaj jasno kaže potrebo po novih instrumentih za večji vpogled Komisije v sisteme upravljanja in nadzora držav članic; meni, da bosta le dovolj izčrpna predhodna objava in letna izjava o zanesljivosti s strani upravnih organov držav članic, kot je že večkrat predlagala služba za notranjo revizijo Glej "Letno poročilo organu, ki da razrešnico, o notranjih revizijah, opravljenih leta 2003 (KOM(2004)0740), str.
Takes the view that these problems cannot only be resolved by centrally imposed controls, and that the current situation clearly demonstrates the need for new instruments to enhance the Commission's insight into the Member States' management and control systems; considers that only sufficiently comprehensive ex-ante disclosure in a formal Disclosure Statement and an annual ex-post Declaration of Assurance as regards the legality and regularity of the underlying transactions from each Member State's highest political and managing authority (Finance Minister), as suggested several times by the Commission's Internal Audit Service See "Annual Report to the Discharge Authority on Internal Audits carried out in 2003" ( COM(2004)0740 ), p.
Komisije, le-tej omogočali izpolnjevanje svojih obveznosti iz člena 274 Pogodbe;
, will enable the Commission to fulfil its obligations under Article 274 of the Treaty;
poziva Komisijo, da do 1. oktobra 2005 predloži začetno poročilo, ki pojasnjuje možnosti sklenitve protokola z državami članicami, v katerih bo upravni organ (finančni minister) pred črpanjem sredstev in na letni podlagi podal izjavo o primernosti svojih nadzornih sistemov, ki so zmožni zagotavljati ustrezno zanesljivost za odgovornost Komisije;
Invites the Commission to present before 1 October 2005 an initial report exploring the road map to a protocol with Member States in which the managing authority (finance minister) will declare, prior to disbursement and on an annual basis, that proper control systems, capable of providing adequate assurance for Commission accountability purposes, are in place;
V tem poročilu priporoča zahtevo o tem, da letna izjava o razkritju vključuje
Recommends that this report require that the annual Disclosure Statement includes
opis nadzornih sistemov s strani upravnih organov držav članic,
a description of the control systems by the managing authority of a Member State,
poročilo o učinkovitosti nadzornih sistemov,
an assessment of the effectiveness of these control systems,
po potrebi popravni akcijski načrt, ki ga izdelajo upravni organi držav članic po posvetovanju s Komisijo,
a remedial action plan if necessary, drawn up by the managing authority of the Member State in consultation with the Commission,
potrdilo opisa s strani državnih ustanov za izvajanje revizij ali drugega zunanjega revizorja;
confirmation of the description by a national audit institution or another external auditor, and