natgillin/translations-raw huggingface dataset:
It guarantees that decisions are taken in full knowledge of the facts when the dra budget is presented to the Commission.
Proces jamči, da so odločitve ob predstavitvi predloga proračuna Komisiji sprejete ob poznavanju vseh dejstev.
Where the agency had a multiannual programme, its structure was barely reflected intheagency’sannual programmes.Inalmostalltheagencies14,thestruc-tureofthesuccessiveannual workprogrammeshadnotbeensufficiently stable to allow comparisonsfrom one year to another.
Kadar je imela agencija na voljo večletni program, se je njegova struktura slabo odražala v njenih letnih programih. V skoraj vseh agencijah 14 struktura zaporednih letnih programov dela ni bila dovolj stabilna, da bi bilo mogoče izvajati medletne primerjave.
Stabilityin the structure of the programming documentsis, however, one of the cornerstones of results appraisal because the measures that are taken are very often oflong duration.
Stabilna struktura dokumentov načrtovanjaje namreč eden odtemeljevza ocenjevanjerezultatov,sajsosprejete dejavnostizelo pogosto dolgotrajne.
The resources allocated to the work to be carried outin response to specific requests by the Commission had not always been identified.
Viri, odobreni za delo, ki se mora izvesti v odgovor na posebne zahteve Komisije, niso bili vedno opredeljeni.
Even where theagencies werecalled upontosupplythe Commission withasignificant volumeofparticularservices(scientificopinions,studies,investigations, checks on economic operators, etc.), the relative importance of these activi-tiesremained unclear16.
Tudi v primerih, ko morajo agencije Komisiji zagotavljati velik obseg posebnih storitev (znanstvena mnenja, študije, poizvedbe, pregledi gospodarskih subjektov itd.), relativna pomembnost teh dejavnosti še vedno ni bilajasna 16.
Even though the agencies’ framework financial regulation stipulates (Article 25, paragraph 3) that specific, measurable, achievable, relevant and timed objectives mustbesetforallthesectorsofactivitycoveredbythebudget,not allthe activities of annual work programmes were described withthesame degree of precision. As a result, it was not only difficult to monitor the allocation of resources but also the points of reference allowing the identification ofthe outcomesto be achieved oftenremained vague.
Čeprav okvirnafinančna uredba za agencije(člen 25(3)) določa, da se za vse sektorje dejavnosti, ki jih zajema proračun, določijo specifični, merljivi, dose-gljivi,ustrezniinčasovnoopredeljenicilji,vsedejavnostivistemletnem programudelanisobileopisaneenakopodrobno.Posledičnonibilosamo težko spremljati dodeljevanja virov, ampak so bila merila za opredelitev načr-tovanihrezultatov pogosto nejasna.
The agencies’ framework financial regulation lays down (Article 30) that a budget nomenclature classified by activity17
Okvirna finančna uredba za agencije (člen 30) določa, da lahko organi Skupnosti zaproračunuporabijostrukturo,razčlenjenopodejavnostih17(vnasprotju sklasičnostrukturoponaraviodhodkov),četoupravičujenaravanjihovih dejavnosti.
Although, fortheirinternal management needs,three ofthe agencies hadindeed prepared an activitybased budget19, neither had yet submitted it to its management boardfor approvalforthe purpose ofsubsequentimplementation.
Čeprav so tri agencije zaradi svojih potreb pri notranjem upravljanju dejansko poskušale pripraviti k dejavnostim usmerjen proračun 19, ga še nobena ni predložila v odobritevsvojemu upravnemusvetu z namenom, da bi ga pozneje vtakšni oblikitudiizvrševala.
SYMMETRIES BETWEEN THE BUDGETARY PROCEDURE AND THE IMPLEMENTATION OF THE ANNUAL WORK PROGRAMME year n–1 year n–1
RAZMERJE MED PRORAČUNSKIM POSTOPKOM IN IZVAJANJEM LETNEGA PROGRAMA DELA
Adoption of the annualwork programme:
Uskladitev ciljev programa dela in dejanskega proračunskega stanja: določanje prednostnih nalog programa dela: cilji, ki se morajo doseči, viri za
Adoption of the budget:estimation of revenue,
Sprejetje proračuna: ocena prihodkov, odobritev odhodkov dodelitev, pričakovani merljivi rezultati
Monitoring of
Spremljanje uspešnosti poslovanja, redno
Internal control:risk control,monitoring ofperformance
Notranja kontrola: kontrola tveganja, spremljanje uspešnosti
Budget accounting,accruals-based performance, regularupdating of performance indicators in terms of accounting, costaccounting inputs, outputs andoutcomes year n+1 year n+1
Proračunsko računovodstvo: računovodstvo na posodabljanje kazalnikov uspešnosti glede podlagi nastanka poslovnega vložkov, izložkov in izidov dogodka, stroškovno računovodstvo
Financial statements forthe previous year: reporton implementation of the
Računovodski izkazi za prejšnje leto: poročilo
The information inthese documentsmust be complete,accurate andrelevant objectives, resources deployed, performanceindicators budget, revenue andexpenditure account, balance sheet for the year
Podatki v teh dokumentih morajo biti celoviti, točni in relevantni o dejavnostih: stopnja doseganja ciljev, o izvrševanju proračuna, izkaz prihodkov in uporabljeni viri, kazalniki uspešnosti odhodkov, bilanca stanja za dano leto
20 The establishment plan lists the
20 V načrtu delovnih mest je seznam
agency’s officials and temporary staff, broken down by number, category and grade (Article 27, paragraph 3).
Kot zadnje, kadrovske vire, navedene v programu dela, je bilo le redko mogoče povezati s tistimi iz načrta delovnih mest 20
It is attached to the agency’s annual budget and voted on by the budgetary authority.
, saj glede tega ni nobene formalne obveznosti.
It does not include contract staff and seconded national experts.
Dodelitevvirovjenajlažjeocenitiinrazdelitevodgovornosti jenajboljjasna,kadarstruktura programa delaodražakadrovskostrukturo
Lastly, it was seldom possible to establish the link between the human resources statedinthe work programmeandthoseintheestablishment plan20,since there is no formal requirement for this to be done.
21 agencije. Agencijesovvečprimerih vire,kisojihnameravaleuporabiti, uradnikov in začasnih uslužbencev agencije prikazan po številu, kategoriji in razredu (člen 27(3)).
The allocation of resources can most easily be assessed, and the division of responsibilities is clearest, in cases where the structure of the work programme mirrors that of the agency’s establishment plan.Inseveralcases21,it was onlyforcertain measuresthat the agencies stated the resources they were intending to deploy.
Načrt je priložen letnemu proračunu agencije, potrdi pa ga proračunski organ. V njem niso zajeti pogodbeno zaposleni in dodeljeni nacionalni strokovnjaki.
The volume of unallocatedresources wasthen oftensolargethatit was not possibleto determine whether the basis used for drawing up the establishment plan was valid.
navedle samo pri nekaterih ukrepih. Obseg nedodeljenih virov je bil pogosto prevelik,dabibilo mogočeoceniti,alijebilazapripravonačrtadelovnih mest uporabljena pravilna osnova.
INTRODUCTION OF ACTIVITYMONITORING TOOLS
UVEDBA ORODIJ ZA SPREMLJANJE DEJAVNOSTI
The tools for monitoring activities should give management a representative view of the state of progress of the work programme tasks and the extent to which the set objectives have been met. The Court examined the systems set up for this purpose by the agencies and the use being made of them for sup-portingthe decisionstaken bythe administrative and management bodies.
Orodja za spremljanje dejavnosti bi morala vodstvu zagotavljati dejansko sliko stanja napredka pri nalogahiz programa delain pri doseganju vsehzastav-ljenihciljev.Sodiščejepreverilosisteme,kisojihvtanamenvzpostavile agencije,ternjihovouporabopripodporiodločitvamadministrativnihin upravljavskih organov.
ORGANISATION OF THE MONITORING
ORGANIZIRANOST SPREMLJANJA
The agencies’ framework financial regulation requires (Article 25, paragraph 3) that the director report to the management board on the achievement of the objectivessetfor allthesectors of activitycovered bythe budget andthat the achievement of these objectives be monitored by performance indicators.
Okvirna finančna uredba za agencije (člen 25(3)) določa, da mora direktor upravnemu svetu poročati o doseganju ciljev, določenih za vse sektorje dejavnosti, kijihzajemaproračun,terdasedoseganjetehciljevspremljaskazalniki uspešnosti(oziroma kazalci poslovanja).
Whilstalltheagencies were wellawareoftheneedtohaveatargetedset ofindicators for monitoring the progress of their activities, not one of them had yetset upsuch a monitoring mechanism at management boardlevel.
Vse agencije so se dobro zavedale, da je treba imeti na voljo ciljno usmerjen niz kazalnikov za merjenje napredka prisvojihdejavnostih,vendaršenobenaodnjihnivzpostavilatakšnega mehanizma zaspremljanje naravnisvojega upravnegasveta.
Most ofthe agencies22 had adopted a scoreboard systemfor monitoringthe
Večina agencij 22 je za spremljanje izvajanja svojih programov dela sprejela sis-
implementation of their work programme.
tem ocenjevalnih preglednic (ang. scoreboard).
Two of the agencies23
24 Ta metoda, ki je znana tudi kot
24 Also known as the Kaplan Norton
24, vendar je bilo njeno izvajanje še vedno v povojih
method, this links strategic objectives to operational management, usually from four different viewpoints, for example: financial management, user satisfaction, internal functioning and development of (human and material) resources.
metoda Kaplan Norton, povezuje strateške cilje z operativnim upravljanjem, in sicer običajno z naslednjih štirih različnih vidikov: finančno poslovodenje, zadovoljstvo uporabnikov, notranje delovanje in razvoj (kadrovskih in materialnih) virov.
Someofthese mechanisms wereprovingusefulfordividingupthetasks andprojectsbetweenthevariousdepartments.
Vsi mehanizmi za spremljanje, opisani v prejšnjem odstavku, niso bili popolni.
However,asthey werenot subsequentlykeptuptodate withinareasonabletimeframe,theiruseful-ness for monitoring the progress of projects on a day-to-day basis remained limited.
V praksi ni bilo lahko oceniti kadrovskih virov, dejansko dodeljenih neki posamezni nalogi, saj ni bilo sistema za beleženje časa, ki ga uslužbenci namenijo izvajanju nalogiz programa dela.
Only one agency25 had set up a full,integrated system for managing its work programme; this system could prove transferable to other agencies (see Box 7).
Nekateri od teh mehanizmov so seizkazali zakoristneprirazdelitvinaloginprojektov medrazličneoddelke,vendar jebilanjihovauporabnostzatekočespremljanjenapredkapriprojektihše naprejomejena,kersenisoposodabljalivrazumnihčasovnihrokih.Samo ena agencija 25 je vzpostavila celovit integriran sistem za upravljanje svojega programa dela, za katerega bi selahkoizkazalo, da gaje možno prenesti na druge agencije(glej okvir 7).
Once it is fully in use, this system should become a valuable management monitoring instrument.
URAVNOTEŽENI KAZALNIK EVROPSKA FUNDACIJA ZA IZBOLJŠANJE ŽIVLJENJSKIH IN DELOVNIH RAZMER EUROFOUND
26 Article 185(3) of the financial
26 Člen 185(3) finančne uredbe, ki se
The sporadic presence in the agencies of the internal auditor provided for by Article185,paragraph3,ofthegeneralfinancialregulation26hadresulted inseveralofthemsettinguptheirownpermanentinternalauditfunction.
Ker v agencijah ni bil vedno prisoten notranji revizor, predviden v členu 185(3) splošnefinančne uredbe 26,je več agencij vzpostavilosvojstalni oddelek za notranjorevizijo.
These changes werestilltoorecentto have had asignificantimpact onthe way the agencies were organised,in particular as regardsintroducing structured systems for monitoring their work programmes from the point of view ofresults-orientedfinancial management.
Odvzpostavitvetehodločitevšenipreteklodovoljčasa, dabilahkopomembnovplivalenaorganiziranostagencijinzlastidabise strukturirani sistemi za spremljanje njihovih programov dela umestili v perspektivo krezultatom usmerjenegafinančnega poslovodenja.
RELEVANCE OF THEINDICATORS regulation applicable to the general budget stipulates that the Commission’s internal auditor exercises the same powers over the decentralised bodies as he/she does in respect of Commission departments.
uporablja za splošni proračun Evropskih Skupnosti, določa, da ima notranji revizor Komisije ista pooblastila v zvezi z organi iz odstavka 1 kakor v zvezi s službami Komisije.
In this respect, the Commission’s internal auditor has conducted in-depth audits of the application by the agencies of internal control standards.
Ob upoštevanju tega je notranji revizor Komisije temeljito revidiral izvajanje standardov notranjega kontroliranja v agencijah.
27 The Commission’s guide ‘Activity- based management and strategic planning and programming, October 2004’ gives examples of such indicators.
Kazalniki, bodisi kvantitativni bodisi kvalitativni,selahko nanašajo na upo-rabljenevire,opravljenodelo,doseženerezultateinučinekizvajanihpro-gramov.
The indicators, whether quantitative or qualitative, may relate to the resources deployed,the workcarriedout,theresultsobtainedandtheimpactofthe programmesthatareundertaken.Fortheirannualplanning,theagencies usedindicators for the deployment of resources (inputs) and for the volume of work (outputs).
Agencijesoprisvojemletnemnačrtovanjuuporabljalekazalnike uporabljenih virov(vložki)in obsega dela(izložki).
In no case had they adopted measurable outcome or impact indicators27.
V nobenem primeru niso sprejele merljivih kazalnikov izidov ali učinka 27.
Thus,in cases wherethe agencies hadtriedto characterisethe outcomes andimpact oftheir actions,they had beenreluctantto use quan- titative indicators28
Kadar so agencije poskušale opredelitiizideinučineksvojihdejavnosti,nisobilenaklonjeneuporabi dejavnostih ter strateškem načrtovanju in programiranju iz oktobra 2004 (Activity Based Management and Strategic Planning and Programming – October 2004) zagotavlja primere takšnih kazalnikov.
,asthese, being based on more subjective appraisal, were flexible to use.
28 Na primer: delež mnenj, podanih temeljijo na subjektivnejši presoji in jih je tako mogoče prožneje uporabljati.
Nevertheless, eveninsuch cases,the quality andsignificance oftheindicators depended toalargeextenton whethertheobjectivesbeingpursued wereclearand well defined,andthisisstillanarea wheresignificant progressis possible (see paragraph 12).
Vendar sta kakovost in pomen kazalnikov tudi v takšnih primerih v veliki meri odvisna odtega, kakojasnoin natančno so zastavljeni cilji, karje področje, na kateremješe vedno možen zelo velik napredek(glej odstavek 12).
delivered within a set time limit; number of checks carried out during a certain period as compared with the objectives set beforehand; or rate of increase in consultation of information posted on websites.
v predpisanem roku, število izvedenih pregledov v nekem obdobju glede na predhodno določene cilje ali stopnja porasta iskanja informacij na spletnih straneh.
29 For example: satisfaction of stakeholders; contribution to the drawing-up of Community sectoral policies; relevance of risk analyses.
29 Na primer: zadovoljstvo zainteresiranih strani, prispevek k pripravi sektorskih politik Skupnosti, ustreznost analiz tveganja.
MANAGEMENT PLAN SYSTEM: THE EUROPEAN ENVIRONMENT AGENCY EEA
SISTEM KONTROLE UPRAVLJANJA EVROPSKA AGENCIJA ZA OKOLJE EEA
To manage its performance, the agency has set up an integrated management control system (the management plan system) which combines various management IT applications: (i) financial applications, which give information about the extent to which commitment and payment appropriations have been used; (ii) the ‘career development cycle’ application, enabling the consistency between job descriptions, individual performance and the implementation of remedial action to be confirmed; (iii) the time-tracking system for recording time worked; (iv) the system for monitoring publications, which links each product to a work programme measure. is integrated system enables management to track the progress of the agency’s projects and the use of resources in real time.
Agencija je za obvladovanje uspešnosti vzpostavila integriran sistem kontrole upravljanja (Management Plan System), ki združuje različne informacijske programe za upravljanje: i) finančne programe, ki zagotavljajo informacije o stopnji porabe odobritev za prevzem obveznosti in odobritev plačil, ii) program za upravljanja kariernega cikla, ki omogoča skladnost med opisi delovnih mest, uspešnostjo posameznikov in izvajanjem popravnih ukrepov, iii) sistem za beleženje časa na delovnem mestu in iv) sistem za spremljanje publikacij, ki vsak izdelek povezuje z dejavnostjo iz programa dela. Ta integriran sistem vodstvu omogoča, da v dejanskem času spremlja napredek pri projektih agencije in porabo virov.
The question of indicators is closely linked to the existence of relevant basic data which do notrequiresignificantresourcesto be kept upto date.
Vprašanje kazalnikov je tesno povezano z obstojem ustreznih osnovnih podatkov, katerihposodabljanjenezahtevanesorazmernihprizadevanj.
Work on identifying such data was still limited. Furthermore, the indicators stated inthe work programmes were notsystematically monitored.
Delovzvezi zopredelitvijotakšnihpodatkovjebiloševednoomejeno.Polegtegase kazalniki, navedeni v programih dela, nisospremljalisistematično.
Three agencies30 had given consideration to introducing resultsbased perform-anceindicatorsandareintendingtoachievea pilotimplementation phase inthe course ofthefinancial year 2008.
Tri agencije 30 so preučile možnost uvedbe k rezultatom usmerjenih kazalnikov uspešnostiin so nameravale začeti s poskusno stopnjoizvajanja v proračun-skemletu 2008.
However, whilstitisrelatively easy toreportontheresourcesdeployedorthe workaccomplished withinthe spaceofayear,itis muchlesssotoreportonoutcomesorimpact,asone year often proves to be too short a period for a large number of measures. In thisrespect,theimportance ofthe ex ante evaluations andthe multiannual programmes(see paragraph 12) needsto be emphasised.
Medtemkojerelativnolahko poročati o uporabljenihvirih aliizvedenem delu v obdobju enegaleta,je veliko težje poročati oizidih ali učinku,sajseobdobjeenegaletazaštevilnedejavnostipogostoizkažeza prekratko.Vtempogledujetrebapoudaritipomembnostpredhodnihoce-njevanjin večletnih programov(glej odstavek 12).
PERFORMANCE REPORTS AND EVALUATION
POROČILA O USPEŠNOSTIIN OCENJEVANJE
Annual reports have to give a full, accurate overview of the activities carried out, the resources deployed and the results achieved.
Letna poročila morajo zagotoviti jasen in celovit pregled izvedenih dejavnosti, uporabljenihvirovin doseženihrezultatov.Sodiščeje ocenilokakovost predloženih poročil kot orodijza merjenje napredka pri delu glede na cilje, določenev programih dela.
The Court evaluated the qualityofthereportsprovidedasinstrumentsfor measuringtheprogress ofthe work againstthe objectivessetinthe work programmes.It also ana-lysedthescopeandrange oftheinternalandexternalevaluationsandthe recommendedremedial measures.Figure3showsthevariousstagesofa managementprocessgearedtoachievingresults, whichculminatesinan activityreport and evaluations.
Analiziralojetudi obsegin pomen notranjihin zunanjih ocenjevanjter priporočene popravne ukrepe. V diagramu 3 so prikazane različne stopnje k rezultatom usmerjenega upravljanja, ki se zaključi s poročilom o dejavnostihin ocenami.
EXAMPLE OF A MANAGEMENT PROCESS GEARED TO ACHIEVING RESULTSTHE EUROPEAN ENVIRONMENT AGENCY
PRIMER PROCESA K REZULTATOM USMERJENEGA UPRAVLJANJA EVROPSKA AGENCIJA ZA OKOLJE
LEGAL BASIS(Extracts from the basic regulation)
PRAVNA PODLAGA(izvlečki iz osnovne uredbe)
Overall objective: to provide the Community and the Member States with objective, reliable and comparable information at European level, to assess the results of such measures and to ensure that the public is properly informed about the state of the environment.Area of activity: air quality and atmospheric emissions.Tasks: (i) to record, collate and assess data on the state of the environment; (ii) to draw up expert reports; (iii) to ensure broad dissemination of reliable information on the state of the environment.
Splošni cilj: Skupnosti in državam članicam zagotavljati objektivne, zanesljive in primerljive informacije na evropski ravni, oceniti izvajanje takšnih ukrepov in zagotavljati ustrezno obveščanje javnosti o stanju okolja.Področje dejavnosti: kakovost zraka in emisije v ozračje.Naloge: (i) beležiti, zbirati in ocenjevati podatke o stanju okolja; (ii) pripravljati strokovna poročila; (iii) zagotavljati obsežno širjenje zanesljivih informacij o stanju okolja.
MULTIANNUAL PROGRAMME(Extracts form the agency’s strategy for 2004–08)
VEČLETNI PROGRAM(izvlečki iz strategije Agencije za obdobje od leta 2004 do leta 2008)
Environmental thematic areas: protection of human health and quality of life.Priority: air quality – to support the process of achieving a quality of air that does not give rise to significant impacts and risks to human health and the environment.Speci c output: air quality and air pollutant emissions monitoring.Information systems and networks: the EEA will strengthen its communications systems to reach its key clients and the general public.
Okoljski tematski področji: varstvo zdravja ljudi in kakovosti življenja.Prednostna naloga: kakovost zraka – podpirati proces doseganja kakovosti zraka, ki ne prinaša pomembnih vplivov in tveganja za zdravje ljudi in okolje.Posebni izložek: spremljanje kakovosti zraka in emisij onesnaževal v ozračje.Informacijski sistemi in mreže: agencija bo okrepila svoje komunikacijske sisteme, da bi dosegla svoje ključne stranke in širšo javnost.
ANNUAL WORK PROGRAMME(Extracts from the agency’s annual management plan for 2006)
LETNI PROGRAM DELA(izvlečki iz letnega načrta za upravljanje Agencije za leto 2006)
Air and transport – General objective: provide support for the development, implementation and evaluation of EU policies in the fields of air pollution and air quality.Air and transport – Specific objectives: (i) assess summer ozone; (ii) implement a pilot website on near-real time ozone data; (iii) support the implementation and revision of the air quality directives; (iv) support the evaluation and revision of the IPPC directive and the reporting and assessment under the European pollutant emission register.
Zrak in promet – splošni cilj: zagotoviti podporo razvoju, izvajanju in ocenjevanju politik EU na področjih onesnaževanja zraka in kakovosti zraka.Zrak in promet – posebni cilji: (i) oceniti poletni ozon; (ii) vzpostaviti poskusno spletno stran s podatki o ozonu blizu dejanskega časa; (iii) podpirati izvajanje in spremembe direktiv o kakovosti zraka; (iv) podpirati ocenjevanje in spremembe Direktive IPPC ter poročanje in ocenjevanje v okviru Evropskega registra emisij onesnaževal.
MONITORING SYSTEM(Court findings on the management plan system)
SISTEM ZA SPREMLJANJE(ugotovitve Sodišča o sistemu za nadzor upravljanja)
Measuring of the progress of specific objectives using the information available in the management plan system (see Box 7).
Merjenje napredka pri posebnih ciljih z uporabo informacij na voljo v sistemu za načrtovanje upravljanja (glej okvir 7).
Quarterly resource meetings involving the directorate, the resource manager and the head of the programme concerned.
Četrtletni sestanki glede virov, na katerih sodelujejo direktorat, kadrovski direktor in vodja zadevnega programa.
Bi-annual reports to the management board.
Polletna poročila upravnemu svetu.
REPORT ON RESULTS; EVALUATIONS(Extracts from the agency’s 2006 annual report and mid-term review of the sixth Community environmental action programme)
POROČILO O REZULTATIH; OCENE(izvlečki iz letnega poročila Agencije za leto 2006 in vmesnega pregleda 6. okoljskega akcijskega programa Skupnosti)