natgillin/translations-raw huggingface dataset:
ker je treba ne le Komisiji, ampak tudi državam članicam pripisati odgovornost za dejstvo, da Računsko sodišče do zdaj še ni imelo možnosti, da izda izjavo o zanesljivosti brez pridržka,
whereas not only the Commission but also the Member States have to be held accountable for the fact that the Court of Auditors has, thus far, not been able to issue an unqualified statement of assurance,
ker so obvezne nacionalne izjave o upravljanju, ki se izdajo in podpišejo na ravni ministrstev, njihovo revizijo pa ustrezno opravi neodvisen revizor, potreben in nujen korak k preprečevanju sedanjih pomanjkljivosti pri prevzemu odgovornosti in široko razširjenega mnenja o slabem finančnem upravljanju na ravni Unije,
whereas mandatory national management declarations issued and signed at ministerial level and duly audited by an independent auditor are a necessary and indispensable step to counter the current lack of ownership and the widespread perception of financial mismanagement at Union level,
ker sedanji večplastni sistem zanesljivosti še vedno ne zagotavlja usklajenosti porabe Unije z zahtevami po zakonitosti, pravilnosti in dobrem finančnem poslovodenju, ki so določene v Pogodbi o delovanju Evropske unije in v finančni uredbi,
whereas the current multi-level assurance system does not yet guarantee the compliance of Union spending with the requirements of legality, regularity and sound financial management provided for by the Treaty on the Functioning of the European Union and the Financial Regulation,
ker so neodvisne države – ne regije – članice Unije in ker države članice, tudi če imajo federalno strukturo, odgovarjajo zunanjemu svetu in Uniji,
whereas independent states - not regions - are members of the Union and whereas Member States, even if their structure is federal, bear a responsibility to the outside world and the Union,
ker proces ’odgovornosti’ prispeva k dobremu upravljanju in k izboljšanju rezultatov in analize, omogoča uvajanje sprememb na področju upravljanja in strategije ter boljšo uporabo redkih virov in ker je natančna in odgovorna uporaba sredstev EU eden bistvenih načinov za okrepitev zaupanja evropskih državljanov, kar je ugotovil tudi Svet Sklepi Ekonomsko-finančnega sveta o proračunskih smernicah za leto 2011, sprejeti 16. marca 2010, dokument 6794/10, 24. februar 2010, stran 9.
whereas the ’accountability’ process is instrumental to good management, improving delivery and analysis, allowing for changes to be made to management and strategy and for better use being made of scarce resources and whereas, as observed by the Council, an accurate and accountable use of the EU resources is one of the essential means to reinforce the trust of European citizens Ecofin Council conclusions on the budget guidelines for 2011 adopted on 16 March 2010, doc 6794/10, 24 February 2010, page 9.
ker se je treba odmakniti od sedanje ’kulture upravičenosti do sredstev’ in sprejeti odločne ukrepe za vzpostavljanje kulture odgovornosti na nacionalni ravni in na ravni Unije, prav tako je treba obravnavati vprašanja usklajenosti in uspešnosti, da se okrepi verodostojnost Unije,
whereas there is a need to move away from the current ’culture of entitlements’ and to take decisive measures towards implementing a culture of accountability at both national and Union level and to address both compliance and performance issues in order to reinforce the legitimacy of the Union,
ker je treba Komisiji in Računskemu sodišču zagotoviti dokaze o zagotovilih v obliki izjave o zanesljivosti za mednarodne organizacije, ki izvršujejo pomoč Unije,
whereas the Commission and the Court of Auditors must be provided with assurance evidence in the form of a statement of sssurance from international organisations implementing Union assistance,
ker je izboljšanje finančnega upravljanja Unije, kakovosti porabe in ureditev, ki omogočajo vzpostavljanje odgovornosti Komisije za upravljanje njenih sredstev, prednostna naloga in vodilni cilj, ki ga mora Parlament doseči med revizijo finančne uredbe, pripravo novega večletnega finančnega okvira in reformo proračuna,
whereas improving the financial management of the Union, the quality of spending and the arrangements for holding the Commission to account for its management of funds is a high priority and a key objective for Parliament to be achieved during the revision of the Financial Regulation, the new multi-annual financial framework and the budget reform,
ker je treba pripraviti konkretne predloge za učinkovito izvajanje rednih tristranskih srečanj med predsedniki Parlamenta, Sveta in Komisije, kot je določeno v členu 324 Pogodbe o delovanju Evropske unije, da se zagotovi dobro sodelovanje med temi institucijami,
whereas concrete proposals for an efficient implementation of regular, tripartite meetings between the Presidents of Parliament, the Council and the Commission - as provided for in Article 324 of the Treaty on the Functioning of the European Union - shall be drawn up so as to ensure good cooperation between those institutions,
ker je treba z učinkovitejšim upravljanjem v Komisiji in v državah članicah okrepiti pripravo enostavnejše in boljše ureditve,
whereas simplification and better regulation must be reinforced by more efficient management in the Commission and the Member States,
ker je Parlament v svoji resoluciji z dne 11. novembra 2010 o poenostavitvi izvajanja raziskovalnih okvirnih programov Sprejeta besedila, P7_TA(2010)0401 .
whereas, in its resolution of 11 November 2010 on simplifying the implementation of the Research Framework Programmes Texts adopted, P7_TA(2010)0401 .
izrazil svoje stališče glede nekaterih težav, povezanih s spremljanjem in potrjevanjem na področju raziskav,
, Parliament expressed its views concerning certain difficulties relating to monitoring and certification of research,
ker je naloga Računskega sodišča preverjanje podatkov, in ker se v nobenem primeru ne sme omejevati zmogljivost Računskega sodišča, da učinkovito izvaja svoje odgovornosti v okviru Pogodbe o delovanju Evropske unije,
whereas the role of the Court of Auditors is to check information, and whereas the Court of Auditors’ ability to carry out its responsibilities effectively under the Treaty on the Functioning of the European Union should in no way be constrained,
ker pristojnosti Računskega sodišča za revizijo uporabe sredstev Unije vključujejo revizijo organov javno-zasebnih partnerstev,
whereas the Court of Auditors’ mandate to audit the use of Union funds includes the audit of public-private partnership bodies,
ker bi lahko Računsko sodišče zagotavljalo potrebno usklajevanje pri uvedbi mehanizmov, kot je mehanizem za stabilnost, pri čimer bi pravila, ki ga urejajo, zagotavljala ustrezno revizijsko ureditev, pa tudi ureditev odgovornosti in popolne preglednosti,
whereas the Court of Auditors could provide the coordination required for the introduction of mechanisms such as the stability mechanism, the rules governing which should ensure that there are appropriate audit arrangements, together with arrangements for accountability and full transparency,
ker bi morale države članice preučiti učinkovitost sedanje ureditve Unije o zunanji reviziji,
whereas the Member States should consider the efficiency of the Union's present external audit arrangements,
ker sta poenostavitev sektorske zakonodaje – na primer s standardizacijo in vzpostavitvijo enega niza pravil o javnih naročilih – in uskladitev s finančno uredbo nujna, da se občutno izboljša uspešnost in zmanjša birokratsko breme,
whereas simplification of sectoral legislation - for instance through standardisation and the establishment of one set of procurement rules - and streamlining with the Financial Regulation are necessary to achieve a significant improvement in performance and reduction of cumbersome bureaucracy,
ker vloga Komisije vključuje tudi zagotavljanje smernic državam članicam in nenehno razširjati dobro prakso med nacionalnimi organi,
whereas the Commission's role is also to provide guidance to the Member States and spread good practice among national bodies continuously,
ker so bili različni ukrepi, sprejeti v letu 2008, kot je 1 000 000 000 EUR za instrument za zagotavljanje hrane, pospešitev plačil strukturnih skladov prek Evropskega načrta za oživitev gospodarstva in podaljšanje obdobja upravičenosti za različne programe v leto 2009, izziv za proračunski nadzor v letu 2009 in kasneje,
whereas various measures decided in 2008, such as the EUR 1 000 000 000 Food Facility, the speeding-up of payments of the Structural Funds through the European Economic Recovery Plan and the extension of the eligibility period for various programmes into 2009 presented a challenge for budgetary control in 2009 and beyond,
Splošne ugotovitve
Overall findings
ugotavlja, da računovodski izrazi Unije na pošten način in z vseh pomembnih vidikov predstavljajo finančno stanje Unije na dan 31. decembra 2009 ter rezultate njenih dejavnosti in denarnih tokov;
Notes that the annual accounts of the Union present fairly, in all material respects, the financial position of the Union as of 31 December 2009 and the results of operations and cash flows;
obžaluje, da je Svet podal svoje mnenje prepozno;
Deplores the fact that the Council delivered its opinion belatedly;
meni, da je za letne računovodske izkaze neobičajno izkazovanje negativnega lastniškega kapitala v višini 44 700 000 000 EUR, in se sprašuje, če zneski, ki se bodo zahtevali od držav članic, ne morejo biti vpisani med sredstva, saj gre za določeno obveznost glede pokojnin zaposlenih, ki so ocenjene na 37 000 000 000 EUR; je seznanjen z obrazložitvami, ki jih zagotavlja računovodja Komisije, in dokazujejo skladnost z mednarodnimi računovodskimi standardi, ki se uporabljajo v javnem sektorju; predlaga preučitev možnosti uvedbe pokojninskega sklada Unije, da bi finančne obveznosti do zaposlenih prenesli na zunanje strukture;
Considers it abnormal for the annual accounts to be presented with negative own capital of EUR 44 700 000 000 and wonders whether the amounts to be requested from Member States should not be entered as assets, given that the estimated EUR 37 000 000 000 in staff pensions is clearly a commitment; notes the explanations provided by the Commission's Accounting Officer to the effect that international accounting standards applicable to the public sector have been complied with; proposes that consideration be given to creating a Union pension fund to externalise financial commitments of this kind concerning staff;
odločno poziva Komisijo, naj nemudoma obravnava pomanjkljivosti, ki jih je ugotovilo Računsko sodišče, in tako odpravi nevarnost napačnega navajanja v računovodskih izkazih v prihodnje;
Urges the Commission to eliminate the risk of misstatements in the accounts in the future by dealing with the weaknesses identified by the Court of Auditors without delay;
poziva Računsko sodišče, naj mu v prihodnje predloži enotno izjavo glede zakonitosti in pravilnosti poslovnih dogodkov v skladu z drugim pododstavkom člena 287(1) Pogodbe o delovanju Evropske unije, enako kot to dela v zvezi z zanesljivostjo poslovnih knjig;
Calls on the Court of Auditors to provide it, in future, with a single statement of assurance as to the legality and regularity of the underlying transactions, pursuant to the second subparagraph of Article 287(1) of the Treaty on the Functioning of the European Union, in the same way as it does for the reliability of the accounts;
ugotavlja, da čeprav člen 317 Pogodbe o delovanju Evropske unije navaja, da Komisija izvršuje proračun Unije na lastno odgovornost, v skladu s sedanjim razumevanjem ’deljenega upravljanja’ večino funkcij upravljanja izvajajo nacionalni organi, ki nimajo neposredne odgovornosti na ravni Unije in glede katerih ima Komisija omejena izvedbena pooblastila; zato meni, da naj bi bili ti organi na ravni Unije neposredno odgovorni Komisiji; vztraja, da to Komisije ne odvezuje od odgovornosti za izvrševanje proračuna Unije, temveč nasprotno od nje terja, da strogo obravnava države članice, ki ne izpolnjujejo svojih obveznosti v okviru deljenega upravljanja;
Notes that while Article 317 of the Treaty on the Functioning of the European Union states that the Commission implements the Union budget on its own responsibility, in the present understanding of ’shared management’ most of the management functions are carried out by national bodies not directly accountable at Union level and over which the Commission has limited powers of enforcement; takes the view therefore that these bodies are meant to be directly accountable at Union level to the Commission; insists that this does not absolve the Commission of its responsibility for the implementation of the Union budget but on the contrary requires it to take a hard line with any Member States not fulfilling their responsibilities under ’shared management’;
zato zahteva, da se v skladu s členom 287(3) Pogodbe o delovanju Evropske unije zaradi kontrole deljenega upravljanja okrepi sodelovanje med nacionalnimi revizijskimi organi in Računskim sodiščem; predlaga preučitev možnosti, da bi nacionalne revizijske institucije, v vlogi zunanjih pooblaščenih in neodvisnih revizorjev in ob spoštovanju mednarodnih revizijskih standardov, izdajale nacionalna revizijska potrdila o upravljanju sredstev Unije in jih predložile vladam držav članic z namenom, da se izdelajo med postopkom razrešnice v skladu z ustreznim medinstitucionalnim postopkom, ki ga je treba uvesti;
Calls, therefore, pursuant to Article 287(3) of the Treaty on the Functioning of the European Union, as regards shared-management controls, for cooperation to be stepped up between national audit bodies and the Court of Auditors; proposes examination of the possibility of national audit bodies, in their capacity as accredited and independent external auditors, and with due regard for international audit standards, issuing national audit certificates for the management of Union funds, which would be submitted to Member State governments with a view to being produced during the discharge process in accordance with an appropriate inter-institutional procedure to be introduced;
opozarja, da imajo države članice osnovno odgovornost za vsakodnevno upravljanje in kontrolo odhodkov Unije v okviru deljenega upravljanja ter da nacionalni organi pripravljajo in obdelujejo dokumentacijo za finančno podporo Unije ter potrjujejo zahtevke za povračilo, ki so predloženi Komisiji;
Recalls that the Member States have primary responsibility for day-to-day management and control of Union expenditure under shared management and that national bodies initiate and process files for Union financial support and validate the reimbursement claims presented to the Commission;
je seznanjen z mnenjem Računskega sodišča o zakonitosti in pravilnosti transakcij, povezanih z računovodskimi izkazi, v katerem se navaja, da na plačila za skupine politik ’Kmetijstvo in naravni viri’, ’Kohezija’, ’Raziskave, energetika in promet’, ’Zunanja pomoč, razvoj in širitev’ ter ’Izobraževanje in državljanstvo’ pomembno vplivajo napake in da so nadzorni in kontrolni sistemi le delno uspešni pri preprečevanju ali odkrivanju in popravljanju povračil previsoko prijavljenih ali neupravičenih stroškov (izjava o zanesljivosti, odstavek X);
Notes the Court of Auditors’ opinion on the legality and regularity of the transactions underlying the accounts according to which payments for the policy groups ’Agriculture and natural resources’, ’Cohesion’, ’Research, energy and transport’, ’External Aid, development and enlargement’ and ’Education and citizenship’ are materially affected by error and that the supervisory and control systems are only ’partially effective’ in preventing or detecting and correcting the reimbursement of overstated or ineligible costs (Statement of Assurance, paragraph X);
ugotavlja, da je najverjetnejša stopnja napak v plačilih po oceni Računskega sodišča za skupine politik ’Kmetijstvo in naravni viri’ (56 318 000 000 EUR), ’Raziskave, energetika in promet’ (7 966 000 000 EUR ), ’Zunanja pomoč, razvoj in širitev’ (6 596 000 000 EUR) ter ’Izobraževanje in državljanstvo’ (2 153 000 000 EUR) med 2 % in 5 %;
Notes that the most likely error rate in payments estimated by the Court of Auditors for the policy groups ’Agriculture and natural resources’ (EUR 56 318 000 000), ’Research, energy and transport’ (EUR 7 966 000 000), ’External Aid, development and enlargement’ (EUR 6 596 000 000) and ’Education and Citizenship’ (EUR 2 153 000 000) is between 2 % and 5 %;
ugotavlja, da je po ocenah Računskega sodišča najverjetnejša stopnja napak pri plačilih za skupino politik ’Kohezija’ nad 5 % (23 081 000 000 EUR povrnjenih potrjenih odhodkov), čeprav Parlament ni seznanjen s točno stopnjo napake;
Notes that the most likely error rate in payments estimated by the Court of Auditors for the policy group ’Cohesion’ (EUR 23 081 000 000 reimbursed certified expenditure) is above 5 % although Parliament does not know the exact error rate;
nadalje ugotavlja, da rezultati revizije Računskega sodišča kažejo na zelo omejeno povečanje pri njegovi oceni najverjetnejše stopnje napak, ki zadeva plačila za skupino politik ’Kmetijstvo in naravni viri’, ter precejšnje zmanjšanje pri oceni najverjetnejše stopnje napak, ki zadeva plačila za skupino politik ’Kohezija’;
Notes further that the Court of Auditors’ audit results show a very marginal increase in its estimate of the most likely error rate concerning the payments for the policy group ’Agriculture and natural resources’ and a significant decrease in its estimate of the most likely error rate concerning the payments for the policy group ’Cohesion’;
ugotavlja, da bi se najverjetnejša stopnja napak lahko zmanjšala zaradi sestave vzorca Računskega sodišča, ki je vseboval manjše države članice s centraliziranimi političnimi sistemi, kot so Danska, Estonija, Luksemburg in Madžarska; svari pred sprejetjem prenagljenih sklepov, saj so nadzorni in kontrolni sistemi držav članic še vedno le ’delno uspešni’; obžaluje, da ta osnovna težava še vedno obstaja;
Notes that the reduction in the most likely error rate could be due to the composition of the Court of Auditors’ sample which contained smaller Member States with centralised political systems, such as Denmark, Estonia, Luxembourg and Hungary; warns against premature conclusions as long as the Member States’ supervisory and control systems are only ’partially effective’; regrets that this fundamental problem continues to exist;
poziva Komisijo in države članice, naj vsakoletno izboljšujejo najverjetnejše stopnje napak pri izvajanju proračuna Unije; meni, da bi moral biti cilj znižanje stopnje pod raven pomembnosti, s čimer bi se zagotovilo ugodno izjavo Računskega sodišča o zanesljivosti;
Calls on the Commission and the Member States to make annual improvements in the most likely error rates in implementing the Union budget; considers that the aim should be to bring the rate below the materiality threshold, thus securing a positive statement of assurance from the Court of Auditors;
, da bi lahko te nacionalne izjave o upravljanju pri državah članicah s federalnimi sistemi ali večjo decentralizacijo imele deloma ali v celoti obliko zbirke regionalnih izjav, pod pogojem, da vsako sestavno izjavo revidiral in podpisal izvoljeni politični nosilec funkcije; vztraja, naj Komisija predstavi ta predlog do septembra 2011 ne glede na dejstvo, da bi se nekatere države članice lahko še ne strinjale s takšno pobudo;
that for Member States with federal systems or substantial decentralisation such NMDs could take the form, in whole or in part, of a collation of regional declarations, provided that each component declaration has been audited and signed by an elected political office-holder; insists that the Commission will present such a proposal by September 2011 irrespective of the fact that some Member States might not yet agree with such an initiative;
meni, da morajo nacionalne izjave o upravljanju vsebovati tudi uporabo skladov Unije in da jih je treba po podpisu na ministrski ravni objaviti;
Notes that NMDs should contain full information about the use of Union funds, and that after the signing of NMDs at ministerial level they should be made public;
obžaluje, da države članice glede programov deljenega upravljanja v celoti še ne priznavajo svoje povečane odgovornosti iz člena 317 Pogodbe o delovanju Evropske unije;
Regrets that in respect of the shared management programmes, the Member States do not yet acknowledge fully their enhanced responsibility which is enshrined in Article 317 of the Treaty on the Functioning of the European Union;
opozarja, da ima pri izvrševanju proračuna Unije Komisija končno odgovornost, da zagotovi izterjavo nepravilno izplačanih zneskov ter čim hitrejšo odpravo pomanjkljivosti sistemov upravljanja in nadzora v državah članicah;
Recalls that in implementing the Union budget the Commission has final responsibility for ensuring that amounts incorrectly paid are recovered and that weaknesses in the Member States’ management and control systems are corrected as quickly as possible;
opozarja, da je Parlament vse od postopka za podelitev razrešnice v letu 2005 spodbujal Komisijo in države članice, naj sprejmejo potrebne ukrepe za zagotavljanje popolnosti in točnosti razpoložljivih informacij zaradi zagotavljanja zanesljivih dokazov, ki Računskemu sodišču omogočajo, da oceni uspešnost večletnih mehanizmov za popravke;
Recalls that since the 2005 discharge procedure Parliament has encouraged the Commission and the Member States to take the necessary steps to ensure completeness and accuracy of the information available with the aim of providing reliable evidence to allow the Court of Auditors to assess the effectiveness of multi-annual correction mechanisms;
pozdravlja, da se je Komisija v pojasnilu št. 6 k računovodskim izkazom Evropske Unije za proračunsko leto 2009 odzvala na zahteve Parlamenta in vključila celovitejše informacije o izterjavah in finančnih popravkih, opravljenih v preteklosti;
Welcomes that the Commission in Note 6 to the Annual Accounts of the European Union, financial year 2009 has responded to Parliament's requests by including more detailed information about recoveries and financial corrections than it has done in the past;
ugotavlja tudi pomembno razliko med ’izterjavo’ (zneske, ki so bili neupravičeno prejeti, povrne prejemnik) in ’finančnimi popravki’ (odpravljanje pomanjkljivosti v sistemu, katerega finančne posledice nosi nacionalni davkoplačevalec); poudarja, da se mehanizem za izvajanje ’finančnih popravkov’ ne bi smel uporabljati kot enostaven način za izogibanje uporabe postopka ’izterjave’ in da bi bilo treba, kadar koli je to mogoče, uporabiti postopek ’izterjave’, da bi zagotovili, da tisti, ki so imeli koristi od nepravilno izplačanih zneskov, ne obdržijo teh sredstev; ponovno izraža zahtevo, da bi morali biti vsi podatki o izterjavah sestavni del zbirke podatkov končnih uporabnikov in vključeni vanjo;
Further notes the important difference between ’recovery’ (sums incorrectly received are repaid by the recipient) and ’financial correction’ (addressing weaknesses in the system the financial consequences of which are borne by the national taxpayer); emphasises that the ’financial correction’ mechanism should not be used as an easy way of avoiding the use of a ’recovery’ procedure and that whenever possible a ’recovery’ procedure should be pursued to ensure that those who have benefitted from sums paid ’incorrectly’ do not retain such funds; recalls its request that all data concerning recoveries should be an integral part of, and included in, the database of final beneficiaries;
obžaluje, da je bilo za skupino politik ’Kohezija’ izvršenih le 20 % zneskov, potrjenih leta 2009, in da je treba še vedno izvršiti skupni znesek popravkov v višini 2 332 000 000 EUR za konec leta 2009 (letno poročilo, točka 1.44);
Regrets that for the policy group ’Cohesion’ merely 20 % of the amounts confirmed in 2009 have been implemented and a total amount of EUR 2 332 000 000 of corrections still remain to be implemented at year-end 2009 (Annual Report, point 1.44);