natgillin/translations-raw huggingface dataset:
Sklep Evropskega parlamenta o zaključku poslovnih knjig glede izvrševanja splošnega proračuna Evropske unije za proračunsko leto 2004, Oddelek III – Komisija ( SEC(2005)1158 – C6-0352/2005 - 2005/2090(DEC) – SEC(2005)1159 – C6-0351/2005 – 2005/2090(DEC) )
European Parliament decision on closing the accounts for implementation of the European Union general budget for the financial year 2004, Section III – Commission ( SEC(2005)1158 – C6-0352/2005 - 2005/2090(DEC) – SEC(2005)1159 – C6-0351/2005 - 2005/2090(DEC) )
ob upoštevanju Mnenja št. 2/2004 Računskega sodišča o modelu "enotne revizije" (in predloga za okvir notranje kontorle Skupnosti) UL C 107, 30.4.2004, str.
having regard to Opinion Nº 2/2004 of the Court of Auditors on the 'single audit' model (and a proposal for a Community internal control framework) OJ C 107, 30.4.2004, p.
ob upoštevanju sporočila Komisije Svetu, Evropskemu parlamentu in Evropskemu računskemu sodišču z dne 15.junija 2005 o časovnem načrtu za integriran okvir notranje kontrole ( KOM(2005)0252 ),
having regard to the communication from the Commission to the Council, the European Parliament and the European Court of Auditors of 15 June 2005 on a roadmap to an integrated internal control framework ( COM(2005)0252 ),
ob upoštevanju sporočila Komisije Svetu, Evropskemu parlamentu in Evropskemu računskemu sodišču - Akcijski načrt Komisije za integriran okvir notranje kontrole ( KOM(2006)0009 ),
having regard to the communication from the Commission to the Council, the European Parliament and the European Court of Auditors - Commission Action Plan towards an Integrated Internal Control Framework ( COM(2006)0009 ),
ker je na podlagi člena 275 Pogodbe ES Komisija odgovorna za pripravo poslovnih knjig,
whereas under Article 275 of the EC Treaty the Commission is responsible for drawing up the accounts,
odobri zaključek poslovnih knjig glede izvrševanja splošnega proračuna Evropske unije za proračunsko leto 2004;
Approves closing the accounts for implementation of the European Union general budget for the financial year 2004;
naroči svojemu predsedniku, naj ta sklep posreduje Svetu, Komisiji, Sodišču Evropskih skupnosti, Računskemu sodišču in Evropski investicijski banki ter nacionalnim in regionalnim revizijskim institucijam držav članic ter poskrbi za objavo v Uradnem listu Evropskih skupnosti (serija L).
Instructs its President to forward this decision to the Council, the Commission, the Court of Justice, the Court of Auditors and the European Investment Bank and to the national and regional audit institutions of the Member States and to have it published in the Official Journal of the European Union (L series).
Resolucija Evropskega parlamenta s pripombami, ki so sestavni del sklepa o razrešnici glede izvrševanja splošnega proračuna Evropske unije za proračunsko leto 2004, Oddelek III – Komisija ( SEC(2005)1158 – C6-0352/2005 – 2005/2090(DEC) – SEC(2005)1159 – C6-0351/2005 – 2005/2090(DEC) )
European Parliament resolution with comments forming an integral part of the decision on the discharge for implementation of the European Union general budget for the financial year 2004, Section III – Commission ( SEC(2005)1158 – C6-0352/2005 – 2005/2090(DEC) – SEC(2005)1159 – C6-0351/2005 – 2005/2090(DEC) )
ob upoštevanju zaključnega računa Evropskih Skupnosti za proračunsko leto 2004, Zvezek I – Konsolidirana poročila o izvrševanju proračuna in konsolidirana finančna poročila ( SEC(2005)1158 – C6-0352/2005 – SEC(2005)1159 – C6-0351/2005 ) UL C 302, 30.11.2005, str.
having regard to the final accounts of the European Communities for the financial year 2004, Volume I - Consolidated reports on implementation of the budget and consolidated financial statements ( SEC(2005)1158 – C6-0352/2005 – SEC(2005)1159 – C6-0351/2005 ) OJ C 302, 30.11.2005, p.
ob upoštevanju letnega poročila Računskega sodišča za proračunsko leto 2004, skupaj z odgovori revidiranih institucij UL C 301, 30.11.2005, str.
having regard to the Court of Auditor's annual report for the financial year 2004, accompanied by the replies of the institutions audited OJ C 301, 30.11.2005, p.
ker se visokokakovostne finančne informacije povezujejo s sposobnostjo za visokokakovostno finančno poslovodenje in ker visokokakovostno finančno poslovodenje ustvarja resnične gospodarske koristi,
whereas high quality financial information is associated with a capacity for high quality financial management, and whereas high quality financial management generates real economic benefits;
ker bo dodeljevanje jasnih odgovornosti za pripravo finančnih informacij znotraj Komisije in zahtevanje ustreznih ugotovitev v zvezi s temi informacijami na osrednji ravni prispevalo h kakovosti informacij v poročilu,
whereas the assigning of clear responsibilities within the Commission for the production of financial information and requiring appropriate sign-offs at central level in relation to that information will contribute to the quality of the information reported,
)v zvezi s porabo sredstev EU,
) as regards its use of EU funding,
ker so bili postopki za to določeni v Uredbi Sveta (ES) št. 1260/1999 z dne 21. junija 1999 o splošnih določbah o strukturnih skladih UL L 161, 26.6.1999, str.
whereas procedures to this end have been established in Council Regulation (EC) Nº 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds OJ L 161, 26.6.1999, p.
in so se izvajali z Uredbo Komisije (ES) št. 438/2001 UL L 63, 3.3.2001, str.
and implemented through Commission Regulation (EC) Nº 438/2001 OJ L 63, 3.3.2001, p.
, ter Uredbo Sveta (ES) št. 1290/2005 z dne 21. junija 2005 o financiranju skupne kmetijske politike UL L 209, 11.8.2005, str.
, and through Council Regulation (EC) Nº 1290/2005 of 21 June 2005 on the financing of the common agricultural policy OJ L 209, 11.8.2005, p.
ker člen 38(1)(f) Uredbe (ES) št. 1260/1999 in člen 15 Uredbe (ES) št. 438/2001 za vsako posredovanje Skupnosti organa, ki mora biti neodvisen od različnih organov upravljanja in plačilnih organov, predvidevata končno zaključitev izjave države članice,
whereas Article 38(1)(f) of Regulation (EC) No 1260/1999 and Article 15 of Regulation (EC) No 438/2001 foresee a final winding-up Member State declaration on each Community intervention from an authority that must be independent of the various managing and payments authorities,
ker Ekonomsko-finančni svet dne 8. novembra 2005 ni sprejel predloga Parlamenta v zvezi z deklaracijami na nacionalni ravni Glej sklepe Ekonomsko-finančnega sveta z dne 8. novembra 2005 na http://www.fco.gov.uk/Files/kfile/EcofinConclusions_08nov.pdf.
whereas the ECOFIN Council on 8 November 2005 did not accept Parliament's proposal regarding national level declarations See ECOFIN Council conclusions of 8 November 2005 on http://www.fco.gov.uk/Files/kfile/EcofinConclusions_08nov.pdf.
ker prevladujoče načelo, ki ga zahteva Parlament, določa, da zadevni politični organi držav članic prevzamejo odgovornost za sredstva, ki jih imajo na voljo,
whereas the overriding principle sought by Parliament is that the relevant political authorities within the Member States take responsibility for the funds put at their disposal,
ker 80 % izdatkov Skupnosti dejansko nadzirajo države članice in ker bo pomanjkanje ustrezne odgovornosti na osrednji ravni držav članic trajna ovira pri pridobivanju pozitivne DAS,
whereas 80% of Community expenditure is de facto controlled by the Member States and the absence of adequate accountability at central Member State level will be a permanent barrier to obtaining a positive DAS,
ker sta delovanje Odbora za proračunski nadzor na splošno in zlasti postopek razrešnice del postopka, katerega cilj je vzpostavitev popolne odgovornosti Komisije kot celote in vseh ostalih zadevnih udeležencev v skladu s Pogodbo, pri oblikovanju okolja, ki to omogoča, ter izboljšanje finančnega poslovodenja v EU in s tem ustvarjanje trdnejše podlage za odločanje na podlagi rezultatov revizije Računskega sodišča,
whereas the work of its Committee on Budgetary Control in general and the discharge procedure in particular is a process which aims at establishing full accountability from the Commission as a whole, as well as from all other relevant actors in accordance with the Treaty, at creating an environment to facilitate this and at improving financial management in the EU and thereby creating a more solid basis for decision-taking in the light of the Court of Auditors' audit results,
ker je lahko upravljanje organizacije uspešno le, če najvišje vodstvo daje dober zgled,
whereas there can only be good governance in an organisation if top management provides a good example,
ker dobro upravljanje pomeni tudi vzpostavitev dobrega sistema medsebojnih kontrol med nadzorniki, računovodji, notranjimi revizorji na eni in poslovnim vodstvom na drugi strani;
whereas good governance also means that a sound system of checks and balances is established between controllers, accountants and internal auditors on the one hand and operational management on the other,
ker bi morala biti uspešna in učinkovita notranja kontrola v Finančno uredbo vključena kot proračunsko načelo, Sedanja proračunska načela iz člena 3 Finančne uredbe so "enotnost, točnost, enoletnost, ravnoteżje, obračunska enota, univerzalnost, specifikacija, dobro finančno poslovodenje in preglednost proračuna".
whereas effective and efficient internal control should be included as a budgetary principle The current budgetary principles as set out in Article 3 of the Financial Regulation are "unity, budgetary accuracy, annuality, equilibrium, unit of account, universality, specification, sound financial management and transparency".
kakor predlaga Komisija v zgoraj navedenem sporočilu o Akcijskem načrtu za integriran okvir notranje kontrole,
in the Financial Regulation, as proposed by the Commission in its above mentioned communication on an Action Plan towards an Integrated Internal Control Framework,
ker direktive in priporočila Komisije za računovodstvo in revizije v zasebnem sektorju kažejo, da Komisija verjame v pomembnost visokokakovostnega finančnega poročanja in revidiranja,
whereas the Commission's directives and recommendations for private sector accounting and auditing suggest that the Commission believes in the importance of high-quality financial reporting and auditing,
ker je najboljši način, da Komisija pokaže svojo resnično zavezanost preglednosti in visokokakovostnim finančnim informacijam in finančnemu poročanju, da daje zgled in prejme pozitivno DAS s strani Evropskega računskega sodišča,
whereas the most powerful way that the Commission can demonstrate its real commitment to transparency and high quality financial information and reporting is by leading by example and by obtaining a positive DAS from the Court of Auditors,
Računsko sodišče tako kot lani ugotavlja, da razen učinka odsotnosti učinkovitih postopkov notranje kontrole za razne odhodke in predplačila, konsolidirane poslovne knjige Evropskih skupnosti in priložena sporočila dosledno kažejo prihodke in odhodke Skupnosti za leto 2004 ter njihov finančni položaj ob koncu leta (DAS, odstavka II in III);
Notes, as last year, 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 2004 and their financial position at the year-end (DAS, paragraphs II and III);
ugotavlja, da bodo težave po mnenju Komisije obravnavane v novem računovodskem sistemu v letu 2005 (odstavek 1.17 letnega poročila Sodišča);
Notes that the Commission is of the opinion that the problems will be addressed by the new accounting system in 2005 (paragraph 1.17 of the Court's annual report);
ugotavlja, da je bil narejen napredek pri izvrševanju novega finančnega okvira; je kljub temu zelo zaskrbljen zaradi opomb Sodišča glede zamude pri oblikovanju začetne bilance stanja za leto 2005; poziva Komisijo, da nujno čim prej odpravi pomanjkljivosti, ki jih je izpostavilo Sodišče, dase tako izogne posledicam zanesljivosti finančnih izkazov za leto 2005;
Notes the progress made towards the implementation of the new accounting framework; is however deeply concerned about the Court's remarks regarding the delay in the establishment of the opening balance for 2005; invites the Commission to address urgently the shortcomings identified by the Court in order to avoid consequences for the reliability of the 2005 financial statements;
ugotavlja, da morajo odredbodajalci potrditi številke, ki so potrebne za oblikovanje začetne bilance za leto 2005, in da morajo odredbodajalci predložiti te finančne informacije ter zagotoviti, da dajejo "resnično in pošteno sliko" (odstavek 1.45 letnega poročila Sodišča), ter tako omogočiti predsedniku Komisije, da v imenu Komisije kot kolegija podpiše poslovne knjige v skladu z določbami Pogodbe;
Notes that it is the authorising officers who have to validate the figures needed for the establishment of the opening balance 2005 and that it is the accounting officer who has to present this financial information and be sure that it gives a "true and fair view" (paragraph 1.45 of the Court's annual report), thus enabling the President of the Commission to sign the accounts on behalf of the Commission as a college and in accordance with the Treaty;
meni, da je nejasnost glede končne odgovornosti za predložene številke nesprejemljiva; pričakuje, da bodo te težave odpravljene v letu 2006 in se zamuda ne bo razumela kakor nesoglasje med odredbodajalci in računovodji;
Finds the uncertainty about who has final responsibility for the establishment of these figures unacceptable; expects that these difficulties will be resolved in 2006 and that the delay is not to be seen as a dysfunction between authorising officers and the accounting officer;
Pričakuje, da bodo rezultati pregleda neznanih bančnih računov Komisije, povezanih z dejavnostmi, ki jih je Komisija začela izvajati v oktobru 2005, Parlamentu sporočeni v celoti in v prihodnje spremljani;
Expects that the results of the review of unknown bank accounts related to Commission activities launched by the Commission in October 2005 will be made known completely to Parliament and be followed-up;
Pričakuje, da bodo na ta način ugotovljeni računi revidirani in sredstva, ki so dodeljena tem računom, prevzeta v splošni proračun;
Expects that the accounts thereby established will be audited and the funds credited to the accounts will be entered in the general budget;
ugotavlja, da je znesek, namenjen vnaprejšnjemu financiranju to je denar, ki je izplačan, vendar še ni bil končno sprejet kot upravičen ali porabljen, ocenjen na približno 64 000 milijonov EUR (odstavek 1.30 letnega poročila Sodišča), kar ustreza 2/3 proračuna;
Notes that the amount of pre-financings, that is, money which is disbursed but still not yet finally accepted as eligible or used, is estimated to be approximately EUR 64 000 million (paragraph 1.30 of the Court's annual report), which correspond to about two thirds of the budget;
meni, da bi morala Komisija glede vnaprejšnjega financiranja zagotoviti dobro politiko (izogibati se izjemno radodarnim predplačilom in predolgim zamudam pri zaključevanju programov in projektov), da se omeji finančna pomembnost neporabljenih zneskov in/ali zneskov, ki še niso bili končno sprejeti kot upravičeni odhodki; poziva Komisijo, da odgovornemu odboru Parlamenta posreduje predlog o tem, kako namerava v prihodnje voditi vnaprejšnje financiranje v skladu z navedenimi pripombami;
Considers that the Commission should ensure a sound policy (avoiding excessively generous advances and excessively long delays for closing programmes and projects) as regards pre-financing in order to limit the financial importance of unused amounts and/or amounts not yet finally accepted as eligible expenditure; calls on the Commission to put forward a proposal to Parliament's responsible committee on how it plans in future to manage pre-financing in line with the above comments;
Proti celostnemu okviru notranjega nadzora
Towards an integrated internal control framework
"skupna načela in standardi ...(naj) se uporabijo na vseh ravneh upravljanja v institucijah in državah članicah enako",
"common principles and standards ... (are) to be applied at all levels of administration in the institutions and Member States alike",
notranja kontrola b morala "dati primerno" – ne absolutno – "zagotovilo o zakonitosti in pravilnosti poslovnih dogodkov v skladu z načeli gospodarnosti, uspešnosti in učinkovitosti",
internal control should "provide reasonable" - not absolute - "assurance, on the legality and regularity of transactions, and compliance with the principles of economy, efficiency and effectiveness",
"strošek kontrol bi moral biti sorazmeren s koristmi, ki jih v denarnem in političnem smislu prinašajo",
the "cost of the controls should be in proportion to the benefits they bring in both monetary and political terms",
"sistem bi moral temeljiti na logični verižni strukturi, kjer se kontrole izvajajo in zapišejo v skladu s skupnimi standardi ter tako omogočijo, da se lahko vsi sodelujoči nanj zanesejo";
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";
pozdravlja odločitev Barrosove Komisije, da bo njen strateški cilj prizadevanje za pozitivno DAS s strani Evropskega računskega sodišča, kakor navaja sporočilo Komisije z dne 26. januarja 2005 o strateških ciljih 2005-2009, Evropa 2010: Partnerstvo za evropsko obnovo: blaginjo, solidarnost in varnost KOM(2005)0012 );
Welcomes the Barroso Commission's making it a strategic objective to strive for a positive DAS from the Court of Auditors, as set out in the communication from the Commission of 26 January 2005 on Strategic Objectives 2005-2009, Europe 2010: A Partnership for European Renewal: Prosperity, Solidarity and Security ( COM(2005)0012 );
ravno tako pozdravlja zgoraj navedeno sporočilo Komisije o načrtu za integrirani okvir notranje kontrole, skupino strokovnjakov in akcijski načrt, ki je nastal kot odgovor na resolucijo Parlamenta o razrešnici za leto 2003 in kot nadaljevanje Mnenja Računskega sodišča št. 2/2004;
Welcomes equally the above mentioned communication from the Commission on a roadmap to an integrated internal control framework, the panel of experts and the Action Plan which followed it as a response to Parliament's 2003 discharge resolution and as a follow-up to Opinion No 2/2004 of the Court;
podpira Komisijo pri njenih prizadevanjih, da to vprašanje prednostno obravnava; kljub temu priznava, da čeprav je v skladu s Pogodbo le Komisija odgovorna za izvrševanje proračuna, o štirih od petih eurov v realnosti odločajo države članice v okviru skupnega upravljanja; zato poudarja, da je pomembno, da države članice dejavno sodelujejo v pobudi in da jo predsedstva Sveta v svojih polletnih delovnih programih obravnavajo kakor prednostno nalogo in jo vključijo kot posebno zadevo;
Supports the Commission in its effort to give priority to this matter; recognises however that whilst the Commission has sole responsibility under the Treaty for implementing the budget, four out of every five euros in the budget are in reality handled by the Member States under shared management; underlines, therefore, that it is essential that Member States take an active part in the initiative and that Council presidencies make it first priority and include it as a separate subject in their semi-annual working programmes;
poudarja, da če je Komisija odgovorna za odhodke, potem mora imeti mehanizme, ki ji omogočajo, da to odgovornost uresničuje in če teh mehanizmov nima, potem bi se morala njena odgovornost spremeniti;
Emphasises that if the Commission is to be accountable for expenditure, it must have mechanisms that enable it to deliver on that accountability and that if those mechanisms are not made available to it, its accountability should be changed;
poudarja, da pomanjkljivosti v finančnem upravljanju Evropske unije ne morejo zajemati le vprašanja glede pozitivne ali negativne DAS; zato opozarja, da se pridobi pozitivna izjava DAS brez ustreznega izboljšanja kakovosti finančnega upravljanja;
Stresses that the shortcomings in the European Union's financial management cannot simply be reduced to a question about a positive or negative DAS; warns, therefore, against obtaining a positive DAS without a corresponding improvement in the quality of the financial management;
poudarja, da so za finančno upravljanje odgovorne Komisija in države članice, ki skupaj zagotovijo, da ima Sodišče revizijska dokazila o napredku pri ustreznem obvladovanju tveganja napak;
Underlines that the responsibility for financial management lies with the Commission and the Member States and that it is for the Commission and the Member States together to ensure that the Court will be able to find audit evidence of progress towards an adequate management of the risk of error;
meni, da morajo Komisija in države članice s pozornim spremljanjem napredka podpreti izboljšanje finančnega upravljanja ter mu dati nov zagon;
Takes the view that the move towards improvement of financial management in the Union must be supported and given momentum by a close monitoring of progress in the Commission and in the Member States;
ugotavlja, da morajo biti države članice odgovorne za porabo sredstev EU in da morajo biti glavna sredstva za izražanje odgovornosti nacionalni parlamenti in sredstva javnega obveščanja; poziva Računsko sodišče in nacionalne revizijske organe, da sprejmejo nadaljnje ukrepe za to, da jim bodo na voljo visokokakovostne in lahko dostopne informacije v zvezi s slabostmi lokalnih finančnih kontrol;
Notes that Member States must be held accountable for their use of EU funds and that the primary means of accountability must be their national parliaments and media; urges the Court of Auditors and national audit bodies to take further steps to make available to them high quality and easily accessible information about the weaknesses of local financial controls;
Indikatorji napredka izvajanja celostnega okvira notranjega nadzora
Scoreboard for the implementation of an integrated internal control framework
poziva Komisijo, da objavi in v Odboru za proračun predstavi podrobne indikatorje napredka na vsakem področju finančne perspektive z natančnimi cilji, ki naj jih doseže v določenem času za izvajanje ukrepov, opredeljenih kot je potrebno za oblikovanje integriranega okvira notranje kontrole, in vsakih šest mesecev pristojnemu odboru poroča o svojem napredku; ob tem pričakuje, da se bo integrirani okvir kontrol začel izvajati 1. maja 2009, kar bo Komisiji omogočilo določitev datuma, do katerega naj se dosežei pozitivna DAS;
Calls on the Commission to publish and to present to its Committee on Budgetary Control a detailed scoreboard for each area of the financial perspectives with precise targets to be achieved in a set timeline for the implementation of measures identified as necessary for establishing an integrated internal control framework and to report on progress to its competent committee every six months; furthermore expects the integrated control framework to be implemented as from 1 May 2009, allowing the Commission to set a target date for a positive DAS;