natgillin/translations-raw huggingface dataset:
Maximising efficiency in all aspects of work.
Dosegati največjo možno učinkovitost v vseh vidikih svojega dela.
Contributing to effective improvement of EU management and to enhanced accountability in the management of EU funds.
Prispevati k uspešnemu izboljševanju upravljanja EU in k večji odgovornosti pri upravljanju sredstev EU.
STRATEGIC OBJECTIVESThe European Court of Auditors has set itself the following strategic objectives to accomplish its mission:
STRATEŠKI CILJIEvropsko računsko sodišče si je za izpolnjevanje svojega poslanstva določilo naslednje strateške cilje:
Selection of appropriate audit topics, timeliness, clarity and readability of reports, quality-of-performance audits, increase its reports’ impact
Izbor primernih revizijskih tem, pravočasnost, jasnost in berljivost poročil, kakovost revizij smotrnosti poslovanja, povečanje učinka poročil Sodišča
Increase relations with auditees to foster understanding of the audit process and to achieve a wider acceptance of the audit results; development of contacts with the European Parliament and the Council as budget and discharge authorities; effective communication with EU citizens
Okrepiti odnose z revidiranci, da se spodbudi razumevanje revizijskega procesa in doseže širše sprejemanje revizijskih rezultatov; razvoj stikov z Evropskim parlamentom in Svetom kot organoma za proračun in razrešnico; uspešna komunikacija z državljani EU
Robust methodology, appropriate audit strategy, development of public audit practice, common auditing standards and audit criteria on EU funds, collaboration with EU supreme audit authorities (SAIs), effective ‘Community control framework’
Trdna metodologija, primerna revizijska strategija, razvoj prakse na področju revidiranja javnih financ, skupni revizijski standardi in revizijska merila v zvezi s sredstvi EU, sodelovanje z vrhovnimi revizijskimi institucijami EU, uspešen „okvir notranje kontrole Skupnosti“
Learning from the peer-review exercise in order to strengthen and develop the organisation, methods, processes and output and to maximise efficiency; implementation of effective and dynamic human resources policies; high-quality professional training; upgrading infrastructure; implementation of IT policies
Učiti se iz medsebojnega pregleda, da se okrepijo in razvijejo organizacija, metode, procesi in izložki ter doseže čim večja učinkovitost; izvajanje uspešnih in dinamičnih kadrovskih politik; visokokakovostno strokovno usposabljanje; izboljševanje infrastrukture; izvajanje politik informacijske tehnologije
WHAT IS THE ROLE OF THE COURT?
KAKŠNA JE VLOGA SODIŠČA?
The European Union has a budget of approximately 120 billion euro, around 1 % of the gross national income (GNI) of its 27 Member States.
Proračun Evropske unije znaša približno 120 milijard EUR, približno 1 % bruto nacionalnega dohodka (BND) njenih 27 držav članic.
Compared to national budgets this is a small share.
V primerjavi z nacionalnimi proračuni je ta delež majhen.
However, for some Member States funds from the EU play an important role in financing public activities and the total amount is close or equal to the GNI of some countries e.g. Romania.
Vendar sredstva EU v nekaterih državah članicah igrajo pomembno vlogo pri financiranju javnih dejavnosti in skupni znesek je podoben ali enak BND nekaterih držav, na primer Romunije.
The composition of the budget has evolved over time, agriculture and cohesion policies being its major components (see Box 1).
Sestava proračuna se je sčasoma spreminjala, njegova glavna sestavna dela pa sta kmetijstvo in kohezijske politike (glej okvir 1).
The budget is decided annually — within the context of seven-year financial frameworks — by the Council, i.e. representatives of the Members States, and the directly elected European Parliament.
O proračunu letno odločata – v kontekstu sedemletnih finančnih okvirov – Svet, torej predstavniki držav članic, in neposredno izvoljen Evropski parlament.
The European Commission proposes the budget and is also responsible for implementing it.
Evropska komisija predlaga proračun in je odgovorna tudi za njegovo izvrševanje.
A very significant proportion — notably agricultural and cohesion spending — is implemented in cooperation with the Member States.
Zelo velik delež – zlasti poraba za kmetijstvo in kohezijo – se izvršuje v sodelovanju z državami članicami.
Depending on the spending schemes, national administrations may be responsible for setting spending strategies, selecting beneficiaries and projects and making payments.
Nacionalne uprave so lahko, odvisno od programov porabe, odgovorne za določanje strategij porabe, izbiro upravičencev in projektov ter izplačevanje.
A specific feature of Community expenditure is the high percentage of payments based on claims submitted by the beneficiaries themselves, be they farmers or project managers throughout the Union.
Posebna značilnost odhodkov Skupnosti je visok odstotek plačil na podlagi zahtevkov, ki jih predložijo sami upravičenci, najsi gre za kmete ali vodje projektov po Uniji.
BOX 1 WHAT DOES THE EU SPEND ITS MONEY ON?
OKVIR 1 ZA KAJ EU PORABLJA SVOJ DENAR?
Ever since the 1980s, a major part of spending has been directed towards cohesion — i.e. regional and social development — co-financing a wide range of projects from road construction in Slovakia to courses for the unemployed in Denmark.
Že od 1980-ih let je velik del porabe namenjen koheziji – torej regionalnemu in socialnemu razvoju – kjer se so nancira širok razpon projektov od gradnje cest na Slovaškem do tečajev za brezposelne na Danskem.
In 2008, spending on sustainable growth, of which the lion’s share is for cohesion, is planned at 38 % of the budget.
V letu 2008 se poraba za trajnostno rast, pri kateri je levji delež namenjen koheziji, načrtuje v višini 38 % proračuna.
This heading also includes a large part of the EU funds directed to research.
Ta postavka vključuje tudi velik del sredstev EU, namenjenih raziskavam.
Since the 1960s, agricultural spending, typically through payments to farmers across the Union, has been the largest part of the budget although its share is now decreasing.
Proračun EU se nancira s nančnimi prispevki držav članic (ki temeljijo predvsem na nacionalnem BND) ter s carinskimi in kmetijskimi dajatvami. Proračun EU je v veliki meri namenjen drugim zadevam kot nacionalni proračuni, deloma zaradi razlik v odgovornostih.
In 2008, a bit less than half the budget is aimed at preservation and management of natural resources, mainly agriculture and rural development.
Unija, na primer, ni odgovorna za sisteme socialne varnosti, ki običajno pomenijo velik del nacionalne porabe.
The EU furthermore spends significant amounts on development and humanitarian aid as well as support to countries close to the Union or candidates to join it.
Poleg tega EU porabi znatne zneske za razvoj in humanitarno pomoč ter za podporo državam, ki so tesno povezane z Unijo ali kandidatke za pristop k Uniji.
About 6 % of the budget is needed for financing the administration of the Community institutions.
Za nanciranje uprave institucij Skupnosti je potrebno približno 6 % proračuna.
The European Union as a global partner
Evropska unija kot globalni partner
Agriculture — Preservation and management of natural resources
Kmetijstvo – ohranjanje in upravljanje naravnih virov
In democratic societies there is a need for complete and accurate publicly available information as a basis for debate and decision-making both to improve financial management and to ensure accountability.
V demokratičnih družbah obstaja potreba po popolnih in točnih javno dostopnih informacijah, ki so podlaga za razpravo in oblikovanje odločitev tako v zvezi z izboljševanjem finančnega poslovodenja kot z zagotavljanjem odgovornosti.
The EU, like its Member States, has an external auditor as an independent guardian of the financial interests of the citizens.
EU ima enako kot njene države članice zunanjega revizorja, ki je neodvisni varuh finančnih interesov državljanov.
As the external auditor of the EU, the European Court of Auditors checks that EU funds are correctly accounted for and spent in compliance with rules and legislation with due consideration for achieving best value for money, irrespective of where the funds are spent.
Evropsko računsko sodišče kot zunanji revizor EU preverja, ali so sredstva EU pravilno evidentirana in porabljena v skladu s pravili in zakonodajo ob ustreznem upoštevanju najsmotrnejše porabe, ne glede na to, kje se sredstva porabijo.
The results of the Court’s work are used by the Commission, the Parliament and the Council as well as by Member States, to improve financial management of the EU budget.
Rezultate dela Sodišča uporabljajo Komisija, Parlament in Svet, pa tudi države članice, da bi izboljšali finančno poslovodenje proračuna EU.
The Court’s work provides an important basis for the annual discharge procedure whereby the Parliament, basing its decision on recommendations from the Council, decides whether the Commission has met its responsibility for the execution of the previous year’s budget.
Delo Sodišča zagotavlja pomembno podlago za letni postopek razrešnice, pri katerem se Parlament na podlagi priporočil Sveta odloči, ali je Komisija izpolnila svoje odgovornosti za izvrševanje proračuna prejšnjega leta.
Despite its name, the Court has no judicial powers.
Sodišče kljub svojemu imenu nima nobenih sodnih pristojnosti.
In the areas of the budget where management is shared, Member States cooperate with the Commission in setting up supervisory and control systems — internal control — to ensure that funds are spent properly and in accordance with the rules.
Na proračunskih področjih z deljenim upravljanjem države članice sodelujejo s Komisijo pri vzpostavljanju nadzornih in kontrolnih sistemov – notranje kontrole – da zagotovijo pravilno porabo sredstev in njeno skladnost s pravili.
Internal control thus has an EU as well as a national dimension.
Tako ima notranja kontrola hkrati EU in nacionalno razsežnost.
In addition to the work done by the Court, many national audit institutions audit European funds that are managed and spent by national administrations.
Poleg dela, ki ga opravi Sodišče, veliko nacionalnih revizijskih institucij revidira evropska sredstva, ki jih upravljajo in porabljajo nacionalne uprave.
Overview of internal control and external audit of the EU budget
Pregled notranje kontrole in zunanjega revidiranja proračuna EU
European Courtof Auditors
Evropsko računsko sodišče
Commission (DGs, Internal audit service)
Komisija (generalni direktorati, služba za notranjo revizijo)
External control audit
Zunanja kontrola revizija
National audit institutions
Izvajalski organi držav članic
Member States Implementing authorities
Nacionalne revizijske institucije
WHAT DOES THE COURT PRODUCE?
KAKŠNE SO NALOGE SODIŠČA?
1: financial, compliance and performance. These address the
Sodišče izvaja tri različne vrste revizij 1
Do the accounts present fairly, in all material respects, the financial position, results and cash flow for the year, in accordance with the applicable financial reporting framework? (financial audit)
Ali računovodski izkazi v vseh pomembnih vidikih pošteno prikazujejo finančno stanje, rezultate in denarne tokove za leto v skladu z veljavnim okvirom računovodskega poročanja? (Revizija računovodskih izkazov)
Are activities, financial transactions and information, in all material respects, in compliance with the legal and regulatory frameworks which govern them? (compliance audit)
Ali so dejavnosti, finančne transakcije in informacije v vseh pomembnih vidikih skladne s pravnimi in ureditvenimi okviri, ki jih urejajo? (Revizija skladnosti)
Is the financial management sound, i.e. are the funds used kept to a minimum (economy), are the results achieved with the least possible resources (efficiency) and have objectives been met (effectiveness)? (performance audit)
Ali je finančno poslovodenje dobro, torej ali se porabi kar najmanj sredstev (gospodarnost), ali se rezultati dosežejo s kar najmanj viri (učinkovitost) in ali so cilji doseženi (uspešnost)? (Revizija smotrnosti poslovanja)
Most of the Court’s financial and compliance audit is carried out in the context of its annual statement of assurance which is presented in the annual report on the implementation of the EU budget.
Večino revidiranja računovodskih izkazov in skladnosti Sodišče izvede v kontekstu svoje letne izjave o zanesljivosti, ki je predstavljena v letnem poročilu o izvrševanju proračuna EU.
The EC Treaty requires the Court to give such a statement — or opinion — on the reliability of the accounts and the legality and regularity of underlying transactions.
Pogodba ES zahteva od Sodišča, da poda takšno izjavo – oziroma mnenje – o zanesljivosti računovodskih izkazov ter zakonitosti in pravilnosti z njimi povezanih transakcij.
In this context, underlying transactions are typically payments from the EU budget to final beneficiaries.
Z izkazi povezane transakcije so v tem kontekstu običajno plačila iz proračuna EU končnim upravičencem.
The annual statement of assurance is generally known by its French acronym DAS (déclaration d’assurance).
Za izjavo o zanesljivosti se pretežno uporablja francoska kratica DAS („Déclaration d'Assurance“).
For more information about the Court’s methodology please consult the manuals on the Court’s website (www.eca.europa.eu).
Več informacij o metodologiji Sodišča si lahko ogledate v priročnikih na spletni strani Sodišča (www.eca.europa.eu).
HOW DOES THE COURT AUDIT?
KAKO SODIŠČE REVIDIRA?
The Court’s audit of the EU accounts is carried out in line with international standards on auditing (ISA), which are applied by the public and the private sector.
Revidiranje računovodskih izkazov EU Sodišče izvaja v skladu z mednarodnimi standardi revidiranja (MSR), ki se uporabljajo v javnem in zasebnem sektorju.
Existing international standards on audit do not, however, cover the kind of compliance audit undertaken by the Court to the same extent.
Vendar revizije skladnosti, ki jo opravlja Sodišče, obstoječi mednarodni standardi revidiranja ne pokrivajo v enaki meri.
2 of international standards by standard-setting bodies (Intosai, IFAC) alongside national audit institutions.
Sodišče dejavno sodeluje, skupaj z nacionalnimi revizijskimi institucijami, pri razvijanju mednarodnih standardov s strani organov, ki določajo standarde (Intosai, IFAC) 2.
In order to provide assurance as to whether the payments comply with legal and regulatory frameworks, the Court draws on the results both of its examination of supervisory and control systems, intended to prevent or detect and correct errors of legality and regularity, and of a sample of the transactions (payments) themselves (see Box 2).
Pri pridobivanju zagotovila, da so plačila skladna s pravnimi in ureditvenimi okviri, Sodišče uporablja tako rezultate svojih pregledov nadzornih in kontrolnih sistemov, katerih namen je preprečiti ali odkriti in popraviti napake v zvezi z zakonitostjo in pravilnostjo, kot rezultate vzorca samih transakcij (plačil) (glej okvir 2).
When systems are tested and found to be reliable, then fewer transactions can be audited by the Court in order to come to a valid conclusion on their legality and regularity.
Če preizkušanje pokaže, da so sistemi zanesljivi, lahko Sodišče revidira manj transakcij, da bi prišlo do tehtnega zaključka o njihovi zakonitosti in pravilnosti.
Other sources, such as the work of other auditors, are also used to support the Court’s conclusions.
V podporo zaključkom Sodišča se uporabljajo tudi drugi viri, kot je delo drugih revizorjev.
In performance audit, the Court uses a variety of audit methodologies to assess management and monitoring systems and information on performance against criteria derived from legislation and the principles of sound financial management.
Sodišče pri reviziji smotrnosti poslovanja uporablja raznolike revizijske metodologije za ocenjevanje sistemov za upravljanje in spremljanje ter informacij o smotrnosti poslovanja, z uporabo meril, izpeljanih iz zakonodaje in načel dobrega finančnega poslovodenja.
When selecting which performance audits to carry out, the Court aims to identify audit subjects which are likely to yield the greatest impact in terms of identifying potential improvements in the economy, efficiency and effectiveness of EU spending.
Sodišče pri izbiri, katere revizije smotrnosti poslovanja bo izvedlo, skuša opredeliti revizijske teme, za katere je verjetno, da bodo imele največji učinek na opredeljevanje možnih izboljšav v gospodarnosti, učinkovitosti in uspešnosti porabe EU.
Intosai: International Organisation of Supreme Audit institutions.
Intosai: Mednarodna organizacija vrhovnih revizijskih institucij.
IFAC: International Federation of Accountants.
IFAC: Mednarodna zveza računovodskih strokovnjakov.
BOX 2 THE COURT’S ONTHESPOT AUDITS OF PAYMENTS FROM THE EU BUDGET
OKVIR 2 REVIZIJE SODIŠČA NA KRAJU SAMEM V ZVEZI S PLAČILI IZ PRORAČUNA EU
The statistical nature of the Court’s sample means the results can be extrapolated over the population in question, i.e. a specific revenue or expenditure area, and together with information arising from the evaluation of systems, used as a basis for an overall audit opinion.
Statistična narava vzorca Sodišča pomeni, da je rezultate mogoče ekstrapolirati na zadevno populacijo, tj. na posebno področje prihodkov ali odhodkov, ter jih skupaj z informacijami, pridobljenimi pri vrednotenju sistemov, uporabiti kot podlago za skupno revizijsko mnenje.
In practice, the Court compares the results of its tests of statistical samples against what it considers an acceptable limit — or materiality threshold — to determine the nature of the opinion to be given.
V praksi Sodišče primerja rezultate svojih preizkušanj statističnih vzorcev s tem, kar je po njegovi presoji sprejemljiva meja – ali prag pomembnosti – da določi naravo mnenja, ki bo podano.
The Court does not have the resources to audit in detail all the transactions of the EU budget.
Sodišče nima virov za podrobno revidiranje vseh transakcij, povezanih s proračunom EU.
In the framework of the DAS, it therefore uses statistical sampling techniques to provide a result which is representative of the population as a whole.
Zato v okviru DAS uporablja tehnike statističnega vzorčenja, da se zagotovi rezultat, ki je reprezentativen za populacijo kot celoto.
This involves randomly selecting a representative sample of underlying transactions from all areas of the Union budget, for example agriculture, for detailed testing.
Pri tem se naključno izbere reprezentativni vzorec osnovnih transakcij z vseh področij proračuna Unije, na primer s področja kmetijstva, za podrobno preizkušanje.
The Court traces these transactions down to the final recipients of the aid, for example a farmer in southern Germany.
Sodišče tem transakcijam sledi do končnih upravičencev do pomoči, na primer do kmeta v južni Nemčiji.
The Court then performs checks on the spot, such as measuring the size of the farmland, to verify the compliance of the claim with reality.
Nato Sodišče izvede preglede na kraju samem, kot je merjenje velikosti kmetijskih zemljišč, da preveri skladnost zahtevka z dejanskim stanjem.
This is an illustration of how the Court identifies transactions for detailed testing.
Zgornji diagram prikazuje, kako Sodišče opredeli, katere transakcije bodo podrobno preizkušene.
In practice, the Court’s sampling procedures are more complex, e.g. using two-stage sampling in order to improve the efficiency of audit work.
V praksi so postopki vzorčenja, ki jih uporablja Sodišče, zapletenejši, npr. uporaba dvostopenjskega vzorčenja, da se izboljša učinkovitost revizijskega dela.
Population of all agricultural payments
Populacija vseh plačil na področju kmetijstva
Random selection of a representative sample
Naključna izbira reprezentativnega vzorca
The Court of Auditors operates as a collegiate body of 27 Members, one from each Member State.
Računsko sodišče deluje kot kolegijski organ, ki ga sestavlja 27 članov, po eden iz vsake države članice.
All audit reports and opinions are adopted by the college.
Vsa revizijska poročila in mnenja sprejme kolegij.
It also takes decisions concerning the Court’s organisation and administration.
Ta tudi sprejema odločitve o organizaciji in vodenju Sodišča.
The Court organises itself around five audit groups, to which Members are assigned.
Sodišče je organizirano v petih revizijskih skupinah, v katere so razporejeni člani.
As the organisation chart shows (see page 17) there are four sectorial groups, covering different parts of the budget (Preservation and management of natural resources; Structural policies, transport, research and energy; External actions; Own resources, banking activities, administrative expenditure, Community institutions and bodies and internal policies).
Kot je razvidno iz organizacijske sheme (glej stran 17), obstajajo štiri sektorske skupine, ki pokrivajo različne dele proračuna (ohranjanje in upravljanje naravnih virov – strukturne politike, transport, raziskave in energetika – zunanji ukrepi – lastna sredstva, bančne dejavnosti, upravni odhodki, institucije in organi Skupnosti ter notranje politike).
Each group is chaired by a Dean, elected by the Members of the group from amongst their number for a renewable two-year term.
Vsako skupino vodi doajen, ki ga člani skupine izvolijo izmed sebe za dveletni obnovljiv mandat.
A fifth audit group (CEAD or Coordination, communication, evaluation, assurance and development) is responsible for ‘horizontal’ matters such as the coordination of the statement of assurance, quality assurance, the development of the Court’s audit methodology and communication of the Court’s work and output.
Peta revizijska skupina (CEAD oziroma koordinacija, komunikacija, vrednotenje, zanesljivost in razvoj) je odgovorna za „horizontalne zadeve“, kot so koordiniranje izjave o zanesljivosti, zagotavljanje kakovosti, razvoj revizijske metodologije Sodišča ter posredovanje dela in izložkov Sodišča.
An Administrative Committee, composed of Members representing all audit groups, prepares all administrative matters for a formal decision by the Court.
Upravni odbor, sestavljen iz članov, ki zastopajo vse revizijske skupine, pripravlja vse upravne zadeve za formalno odločitev Sodišča.
The Members of the Court are appointed by the Council, after consultation of the European Parliament, following nomination by their respective Member States.
Člane Sodišča imenuje Svet po posvetovanju z Evropskim parlamentom, zatem ko jih predlagajo njihove posamezne države članice. Člani so imenovani za mandat šestih let, ki ga je mogoče obnoviti.
They are required to perform their duties in complete independence and in the general interest of the European Union.
Svoje naloge morajo opravljati popolnoma neodvisno in v splošnem interesu Evropske unije.
Apart from being part of the college, taking the final decisions on audits and opinions as well as on broader strategic and administrative issues, each Member is responsible for his or her own tasks, primarily within auditing.
Poleg tega, da je član kolegija, ki sprejema končne odločitve o revizijah in mnenjih ter širših strateških vprašanjih in vprašanjih vodenja, je vsak član odgovoren za svoje lastne naloge, predvsem na področju revidiranja.
The audit work itself is in general carried out by the auditors in the audit units coordinated by the Member responsible, with the assistance of a private office.
Samo revizijsko delo na splošno opravijo revizorji v revizijskih enotah, ki jih koordinira odgovorni član s pomočjo svojega kabineta.
He or she then presents the report at group and Court levels and, once adopted, to the European Parliament, Council and other relevant stakeholders.
Nato predstavi poročilo na ravni skupine in Sodišča, ko je poročilo sprejeto, pa Evropskemu parlamentu, Svetu in drugim relevantnim zainteresiranim stranem.
On 1 January 2007, with the accession of Bulgaria and Romania, two new Members, Mrs Nadejda Sandolova and Mr Ovidiu Ispir, joined the Court.
1. januarja 2007, ob pristopu Bolgarije in Romunije, sta se Sodišču pridružila dva nova člana, ga. Nadežda Sandolova in g. Ovidiu Ispir.