natgillin/translations-raw huggingface dataset:
As in previous years, cohesion policies, representing more than a third of the budget, are the area most affected by errors.
Tako kot v prejšnjih letih je bilo največ napak na področju kohezijskih politik, ki predstavljajo več kot tretjino proračuna.
Following the Court's sample estimate at least 11 % of the value of reimbursed cost claims should not have been paid out.
Po oceni na podlagi vzorca, ki jo je pripravilo Sodišče, vsaj 11 % vrednosti povrnjenih zahtevkov za povračilo stroškov ne bi smelo biti izplačanih.
Measures that have been taken to try to reduce the level of error in this area have not had time to be effective.
Prezgodaj je še, da bi bili lahko ukrepi, ki so bili sprejeti za zmanjšanje stopnje napak na tem področju, uspešni.
THE 2007 AUDIT OPINION - THE EDFS1
REVIZIJSKO MNENJE ZA LETO 2007 - EVROPSKI RAZVOJNI SKLADI1 o
3 billion euro for development aid outside the general EU budget
3 milijarde EUR za razvojno pomoč zunaj splošnega proračuna EU
The high level of error in areas like cohesion is in part due to the inherent risk associated with the many beneficiaries claiming EU funds according to complex rules and regulations.
Visoko stopnjo napak na področjih, kot je kohezija, deloma povzroča tveganje pri delovanju, ki je povezano s tem, da zahtevke za sredstva EU vlaga veliko upravičencev in to po zapletenih pravilih in predpisih.
The weaknesses in the design and operation of systems also contribute to the problems identified.
K ugotovljenim težavam prispevajo tudi slabosti pri zasnovi in delovanju sistemov.
Most EU funded programmes have provisions for corrective actions to recover detected errors on a multiannual basis.
Za večino programov, ki jih financira EU, veljajo določbe o popravnih ukrepih, katerih namen je izterjava ugotovljenih napak na večletni osnovi.
However, there is a lack of information on the impact of these actions. This means that it is not possible to conclude if they are effective in decreasing the level of illegal and/or irregular expenditure.
Vendar primanjkuje informacij o učinku teh ukrepov, kar pomeni, da ni mogoče sklepati o njihovi uspešnosti pri zmanjševanju stopnje nezakonitih in/ali nepravilnih odhodkov.
The European Development Funds (EDFs ) are the result of international conventions and agreements between the Community and its Member States, on the one part, and certain African, Caribbean and Pacific (ACP) States, on the other part, as well as Council decisions on association of overseas countries and territories (OCT).
Evropski razvojni skladi (ERS) so rezultat mednarodnih konvencij in sporazumov med Skupnostjo in njenimi državami članicami na eni strani ter nekaterimi afriškimi, karibskimi in pacifiškimi (AKP) državami na drugi strani ter sklepov Sveta o pridružitvi čezmorskih držav in ozemelj (ČDO).
The Commission manages most of the expenditure in association with ACP countries, partly through EuropeAid (see the policy area group External relations, development & enlargement) and partly through Delegations in the recipient countries. The investment facility part of the EDFs is managed by the European Investment Bank (EIB) and is not included in the Court's audit mandate. o
Večino odhodkov upravlja Komisija v sodelovanju z državami AKP, delno prek urada EuropeAid (glej področje politik zunanji odnosi, razvoj in širitev) in delno prek delegacij v državah prejemnicah. Sklad za naložbe, ki je del ERS, upravlja Evropska investicijska banka (EIB) in ne sodi v revizijska pooblastila Sodišča.
The Commission has since 2000 been working on a reform program to improve the management of the EU budget, including a 2006 action plan for this purpose.
Komisija se od leta 2000 ukvarja s programom reform, s katerimi bi se izboljšalo upravljanje proračuna EU, v ta namen pa je leta 2006 pripravila tudi akcijski načrt.
By the end of 2007 the Commission had introduced two thirds of the sub-actions in the action plan. It is however too early to assess the impact of these measures.
Do konca leta 2007 je začela izvajati dve tretjini podukrepov iz akcijskega načrta, vendar je še prezgodaj, da bi bilo mogoče oceniti njihov učinek.
Roughly a third of expenditure in 2007 was on social infrastructure, including education, health, water and basic sanitation.
Približno tretjina odhodkov v letu 2007 je bila namenjenih socialni infrastrukturi, kar je zajemalo tudi izobraževanje, zdravje, vodo in osnovne sanitarne pogoje.
A similar proportion of spending was directed to the transport, communication and energy sector.
Podoben delež porabe je bil usmerjen v promet, komuniciranje in sektor energetike.
Commodity and food aid and general programme assistance also presented a substantial part of spending, most of it as budget support programmes.
Velik del porabe sta večinoma v obliki programov proračunske podpore predstavljali tudi pomoč v hrani in blagu ter splošna programska pomoč.
Conditions for budget support are outlined in the so called Cotonou Agreement, stating that it should be granted where public expenditure management is sufficiently transparent, accountable and effective.
Pogoji, ki morajo biti izpolnjeni za proračunsko podporo, so predstavljeni v tako imenovanem Sporazumu iz Cotonouja, v katerem je navedeno, da se proračunska pomoč odobri, če je upravljanje javnih odhodkov dovolj pregledno, odgovorno in uspešno.
About a tenth of total aid payments in 2007 were implemented in close cooperation with UN organisations and the World Bank.
Približno desetina vseh plačil pomoči v letu 2007 je bila izvršena v tesnem sodelovanju z organizacijami ZN in Svetovno banko.
Improved high level controls - such as Commission supervision of Member State controls - cannot compensate for inadequate lower level controls, such as on-the-spot-checks.
Izboljšane kontrole na višji ravni – kot je Komisijin nadzor nad kontrolami držav članic – ne morejo nadomestiti neustreznih kontrol na nižji ravni, kot so pregledi na kraju samem.
The benefits of increasing the number of the latter however have to be balanced against the costs.
Vendar morajo biti koristi povečanja števila kontrol uravnotežene s stroški, ki jih takšno povečanje prinaša.
The Court recommends that the political authorities of the Union define what a reasonable level of risk of error would be.
Sodišče priporoča, da politična organa Unije opredelita, kakšna bi bila razumna stopnja tveganja napak.
To decrease the level of error in EU payments the Court recommends simplified rules and regulations, streamlining internal control arrangements and better monitoring and reporting.
Zazmanjšanje stopnje napak v plačilih EU Sodišče priporoča poenostavitev pravil in predpisov, racionalizacijo ureditev notranjih kontrol ter boljše spremljanje in poročanje.
These funds are not part of the Union’s budget and are therefore subject to a separate statement of assurance (DAS) by the Court.
Ta sredstva niso del proračuna Unije in so zato obravnavana v ločeni izjavi o zanesljivosti (DAS), ki jo pripravi Sodišče.
For the complete and detailed audit findings, as well as the exact wording of the Statement of Assurance, please refer to the Annual Report for the European Development Funds.
Celovite in podrobne revizijske ugotovitve ter natančno besedilo izjave o zanesljivosti so v Letnem poročilu o Evropskih razvojnih skladih.
THE 2007 AUDIT OPINION - THE EDFS o
REVIZIJSKO MNENJE ZA LETO 2007 - ERS o
The accounts of the European Development Funds (EDFs) present fairly, in all material respects, the EDF's financial position and the results.
Računovodski izkazi Evropskih razvojnih skladov (ERS) v vseh pomembnih vidikih pošteno predstavljajo finančno stanje in rezultate ERS.
The opinion on the legality and regularity of EDF transactions is qualified in respect of payments.
Mnenje o zakonitosti in pravilnosti transakcij ERS vsebuje pridržek v zvezi s plačili.
Auditors can give the following kinds of opinions:
Revizorji lahko podajo naslednje vrste mnenj:
- an unqualified opinion (also called "clean") when there is evidence that the accounts are reliable or the underlying transactions, i.e. payments, are legal and regular in all material aspects;
- mnenje brez pridržka (oziroma “pozitivno” mnenje), če obstajajo dokazi, da so računovodski izkazi zanesljivi ali da so z njimi povezane transakcije zakonite in pravilne v vseh pomembnih vidikih;
- an adverse opinion when the level of error in the underlying transactions is material and pervasive, or the accounts are not reliable;
- negativno mnenje, če je stopnja napak v transakcijah, povezanih z izkazi, pomembna in vplivna ali če računovodski izkazi niso zanesljivi;
- a disclaimer of opinion if auditors are unable to obtain sufficient appropriate audit evidence on which to base an opinion, and the possible effects are both material and pervasive;
- zavrnitev mnenja, če revizorji ne morejo pridobiti zadostnih ustreznih revizijskih dokazov, na katerih bi utemeljili mnenje, možni učinki pa so tako pomembni kot vplivni;
- a qualified opinion when an unqualified opinion cannot be expressed but the effect of any disagreement or limitation on scope is not so material or pervasive as to require an adverse opinion or a disclaimer of opinion.
- mnenje s pridržkom, če ni mogoče izdati mnenja brez pridržka, vendar učinek kakršnega koli neujemanja ali omejitve obsega ni tako pomemben ali vpliven, da bi zahteval negativno mnenje ali zavrnitev mnenja.
Simplified rules and regulations
Poenostavljena pravila in uredbe
Assessment of systems
Ocena sistemov
The Court also calls for due consideration to be given to simplification.
Sodišče poziva, da se ustrezen razmislek nameni tudi poenostavitvi.
Well designed rules and regulations which are clear to interpret and simple to apply decrease the risk of error, streamline the required controls and consequently also reduce their cost.
Dobro zasnovana pravila in predpisi, ki so jasni za razlago in preprosti za uporabo, zmanjšujejo tveganje napake, prispevajo k poenotenju zahtevanih kontrol in posledično tudi zmanjšujejo njihove stroške.
In areas such as rural development and research the Court has consistently advised the political authorities to consider simplifying the regulatory frameworks.
Za področja, kot sta razvoj podeželja in raziskave, Sodišče političnim organom že nekaj časa svetuje, da razmislijo o poenostavitvi zakonskih okvirov.
Agriculture and natural resources: 51 billion euro
Kmetijstvo in naravni viri: 51 milijard EUR
External aid, development and enlargement: 6 billion euro
Zunanja pomoč, razvoj in širitev: 6 milijard EUR
Education and citizenship: 1,5 billion euro
Izobraževanje in državljanstvo: 1,5 milijarde EUR
Administrative and other expenditure: 8 billion euro
Upravni in drugi odhodki: 8 milijard EUR
Economic and financial affairs: 0,5 billion euro
Gospodarske in finančne zadeve: 0,5 milijarde EUR
Range in which the error rate (ER) is situated
Razpon, v katerem je stopnja napak (ER) neuspešni
2 % < ER < 5 % Effective
ER > 5 % delno uspešni 2 % < ER < 5 % ● ● uspešni
ER < 2 % (below materiality) 1
ER < 2 % (pod pragom pomembnosti) 1
The table summarises the overall assessment of supervisory and control systems, as outlined in the relevant chapters of the 2007 Annual Report, and gives the broad results of the Court's testing of representative samples of transactions.
V tabeli je povzeta skupna ocena nadzornih in kontrolnih sistemov, kot so predstavljeni v ustreznih poglavjih Letnega poročila za leto 2007, prikazani pa so tudi grobi rezultati preizkušanja reprezentativnih vzorcev transakcij, ki ga je izvedlo Sodišče.
For more information on the Court's methodology, see the section How does the Court perform its audits?.
Več informacij o metodologiji Sodišča je na voljo v delu Kako Sodišče izvaja svoje revizije?.
See the section Agriculture and natural resources for an assesment of the continued effectiveness of the Integrated Administration and Control System (IACS) which covers the majority of spending.
Za oceno še naprej uspešnega integriranega administrativnega in kontrolnega sistema (IAKS), ki pokriva večino porabe, glej del Kmetijstvo in naravni viri.
Rural developement accounts for a disproportionally large part of the overall error rate.
Razvoj podeželja predstavlja nesorazmerno velik delež skupne stopnje napak.
For spending from the European Agricultural Guarantee Fund (EAGF) - the largest part of the expenditure - the error rate is slightly below 2 %.
Pri porabi iz Evropskega kmetijskega jamstvenega sklada (EKJS), ki pomeni največji del odhodkov, je stopnja napak nekoliko pod 2 %.
Certain weaknesses are described in the respective sections.
Nekatere slabosti so opisane v oddelkih o posameznih podrocjih.
1 RECOMMENDATIONS
1 PRIPOROČILA
A political decision on a tolerable level of risk
Politična odločitev o dopustni ravni tveganja
As indicated above improved high level supervision and reporting although important cannot compensate for inadequate lower level controls.
Kot je bilo že omenjeno, je izboljšana visoka raven nadzora in poročanja pomembna, ne more pa nadomestiti neustreznih kontrol na nižji ravni.
However, the benefits of increasing the number of on-the-spot checks have to be compared to the related costs.
Vendar je treba koristi povečanja števila pregledov na kraju samem primerjati s povezanimi stroški.
This requires recognition by all participants in the budget process that: o not all final beneficiaries can be checked on-the-spot, and therefore there will always be some residual risk of error.
To pomeni, da se morajo vsi, ki sodelujejo v proračunskem procesu, zavedati, da: o vseh končnih upravičencev ni mogoče preveriti na kraju samem in da bo zato vedno obstajalo določeno preostalo tveganje napak.
The key issue is to set that risk at an appropriate (tolerable) level; o costs of control are an important issue, both for the EU budget and Member or beneficiary States.
Ključno je, da se to tveganje določi na ustrezni (dopustni) ravni; o so stroški kontrole pomembno vprašanje tako za proračun EU kot za države članice ali upravičenke.
The same is true for the administrative costs incurred by the final beneficiaries of EU aid; o
Enako velja za administrativne stroške, ki jih imajo končni upravičenci pomoči EU; o je ravnovesje med stroški in tveganjem na posameznih področjih tako pomembno, da bi moralo biti odobreno na politični ravni (tj. s strani organa za proračun/razrešnico) v imenu državljanov Unije ter
ABOUT THE COURT OF AUDITORS AND THE EU BUDGET the cost/risk balance in individual areas is of such importance that it should be approved at the political level (i.e. by the budget/discharge authorities) in the name of the citizens of the Union; and
O RAČUNSKEM SODIŠČU IN PRORAČUNU EU o da bi bilo treba o shemi ponovno razmisliti, če je ni možno zadovoljivo izvajati s sprejemljivo ravnijo stroškov in dopustnim tveganjem.
The Court of Auditors
ZUNANJI REVIZOR PRORAČUNA EU1
The European Court of Auditors is the independent external audit institution of the European Union based in Luxembourg.
Vzpostavitev okvira notranje kontrole na podlagi teh načel bi omogočila, da se sistemi notranje kontrole opredelijo z vidika tega, kar naj bi dosegli (ciljni izložki) ter da se sprejmejo dogovorjena merila za ocenjevanje in revidiranje njihove uspešnosti.
Through its work, it aims to contribute to improving the quality of financial management.
Sodišče Komisijo spodbuja, da dokonča svojo analizo stroškov kontrol in različnih ravni tveganja pri delovanju na posameznih področjih porabe.
The Court has three main outputs: its annual reports, which comprise the results of its financial and compliance audit work for a specific financial year; its special reports, published throughout the year, presenting the results of its other audits, mainly performance audits assessing the economy, efficiency and effectiveness of EU spending; and its opinions on draft legislation with financial management impact.
Realen, pregleden, racionalen in stroškovno učinkovit pristop k obvladovanju tveganja bi po mnenju Sodišča koristil tako tistim, ki prispevajo sredstva, kot upravičencem.
Establishing an internal control framework around these principles would allow control systems to be defined in terms of what they should achieve (output targets), as well as laying down agreed criteria against which to judge and audit their performance.
Evropsko računsko sodišče je neodvisna zunanja institucija Evropske unije s sedežem v Luxembourgu.
The Court encourages the Commission to conclude its analysis on the cost of controls, and on the different levels of risk inherent in the spending areas.
S svojim delom si prizadeva prispevati k izboljšanju kakovosti finančnega poslovodenja.
A realistic, transparent, rational and cost-effective approach to risk management would, in the Court’s view, benefit contributors and beneficiaries alike.
Tri glavne oblike rezultatov Sodišča so: njegova letna poročila, ki zajemajo rezultate njegovega dela v zvezi z revizijami računovodskih izkazov in revizijami skladnosti za dano proračunsko leto; njegova posebna poročila, ki se objavljajo vse leto in predstavljajo rezultate njegovih drugih revizij, predvsem revizij smotrnosti poslovanja, s katerimi se ocenjujejo gospodarnost, učinkovitost in uspešnost porabe EU; ter njegova mnenja o osnutkih zakonodaje, ki bo vplivala na finančno poslovodenje.
What is the Court's statement of assurance (DAS)?
Kaj je izjava Sodišča o zanesljivosti (DAS)?
The Court recommends the Commission to continue its efforts to improve its monitoring and reporting.
Sodišče Komisiji priporoča, da si še naprej prizadeva za izboljšanje svojega spremljanja in poročanja.
The Commission should ensure that annual activity reports and declarations present a consistent assessment of the systems, compatible with the reservations presented.
Komisija bi morala zagotoviti, da letna poročila o dejavnostih in izjave predstavljajo dosledno oceno sistemov, ki je združljiva s predstavljenimi pridržki.
It should also collaborate with Member States to improve the information provided in annual summaries and demonstrate how it is used for increased assurance or added value in annual activity reports.
Prav tako naj sodeluje z državami članicami, da se izboljšajo informacije, zagotovljene v letnih povzetkih, ter pokaže, kako se uporabljajo za večje zagotovilo ali dodano vrednost v letnih poročilih o dejavnostih.
Furthermore, it should complete an appropriate follow-up of the relevant measures of the action plan, including that on recovery systems.
Poleg tega bi morala dokončati ustrezne nadaljnje ukrepe, sprejete na podlagi ukrepov akcijskega načrta, vključno s tistimi, ki se nanašajo na sisteme za izterjavo.
The Court also gives a number of recommendations on improving not least the information on these multiannual corrections and their impact.
Sodišče je podalo tudi vrsto priporočil za izboljšanje informacij o teh večletnih popravkih in njihovem učinku.
The Court's annual reports, on the EU budget and on the European Development Funds (EDFs), include annual opinions, called statements of assurance.
Letni poročili Sodišča, ki se pripravita za proračun EU in Evropske razvojne sklade (ERS), vključujeta letna mnenja, imenovana izjave o zanesljivosti.
The EC Treaty requires the Court of Auditors to give such statements on the reliability of the accounts and on the legality and regularity of underlying transactions.
Pogodba ES od Sodišča zahteva, da te izjave o zanesljivosti predloži v zvezi z računovodskimi izkazi ter v zvezi z zakonitostjo in pravilnostjo osnovnih transakcij.
This 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").
It also provides assessments covering specific segments of the budget made up of suitable groups of policy areas (see Box 3).
Osnovni cilj DAS je, da zainteresiranim stranem – zlasti
A more detailed account of the Court's recommendations can mainly be found in Chapter 1 of the report.
Priporočila Sodišča so podrobneje navedena predvsem v poglavju 1 poročila.
Recommendations on monitoring and reporting can predominantly be found in Chapter 2, except for on multiannual corrections which has a specific section in Chapter 3.
Priporočila o spremljanju in poročanju so navedena predvsem v poglavju 2, razen priporočil o večletnih popravkih, ki so navedena v posebnem oddelku v poglavju 3.
Several of the recommendations set out above were originally - and in a more detailed manner - set out in the Court's "Single Audit"-opinion in 2004 (Opinion No 2/2004).
Več zgoraj navedenih priporočil je bilo prvotno – in podrobneje – podanih v mnenju Sodišča o "enotni reviziji" leta 2004 (Mnenje št. 2/2004).
For more information on the Court of Auditors please refer to our 2007 Annual Activity Report.
Za več informacij o Računskem sodišču glej naše Letno poročilo o dejavnostih za leto 2007.
MEASURES ARE BEING TAKEN1
UKREPI SE IZVAJAJO1
The Commission has made significant efforts since 2000
Komisija je od leta 2000 vložila veliko napora
There have been significant efforts to address the existing weaknesses in supervision and control.
Evropskemu parlamentu in Svetu, pa tudi vsem državljanom EU – zagotovi revizijsko mnenje o tem, ali so prihodki in odhodki EU celovito in točno vknjiženi v računovodske izkaze ter ali so bili pridobljeni ali porabljeni v skladu z vsemi pogodbenimi in pravnimi obveznostmi.
Since 2000 the Commission has been working on a reform programme to improve the management of the EU budget, centred mainly around its own responsibilities.
Sodišče poda skupno oceno zakonitosti in pravilnosti transakcij, povezanih s proračunskimi odhodki, pri čemer transakcije oceni kot celoto.
The Court follows this process and has in its last annual reports also included a specific chapter outlining the progress achieved.
Zagotavlja tudi ocene posameznih delov proračuna, sestavljenih iz primernih skupin področij politik (glej okvir 3).
In early 2006 the Commission launched an action plan for further improving the supervisory and control systems of the Union.
Zaključki teh ocen sestavljajo izjavo Sodišča o zanesljivosti.
In order to provide assurance as to whether the payments comply with the legal and regulatory frameworks, the Court draws on the results of its examination of both supervisory and control systems and a sample of the transactions (payments) themselves (see Box 2).
Komisija si je močno prizadevala za odpravo obstoječih slabosti v nadzoru in kontroli.
The Court carries out its audits of the selected transactions in most cases down to the level of the final beneficiaries, including on-the-spot visits.
Od leta 2000 se ukvarja s programom reform za izboljšanje upravljanja proračuna EU, njena prizadevanja pa so osredotočena predvsem na njene odgovornosti.
When systems are tested and found to be reliable, then fewer transactions need to be audited by the Court in order to come to a valid conclusion on their legality and regularity.
Sodišče spremlja ta proces in je v svoja zadnja letna poročila vključilo tudi posebno poglavje o doseženem napredku.
Other sources, such as the analysis of annual activity reports and the work of other auditors, are also used to support the Court’s conclusions.
V začetku leta 2006 je Komisija začela z izvajanjem akcijskega načrta za nadaljnje izboljšanje nadzornih in kontrolnih sistemov Unije.
Positive developments in 2007
Pozitiven razvoj v letu 2007
What is an error of legality and/or regularity, according to the Court?
Čeprav ti ne obravnavajo izrecno revizije zakonitosti in pravilnosti, kakršno izvaja Sodišče, se uporabijo po analogiji.
For 2007, the Court has identified further progress in the Commission’s supervisory and control systems, in particular in the area of reporting.
Sodišče je ugotovilo, da je bil v letu 2007 znova dosežen napredek pri Komisijinih nadzornih in kontrolnih sistemih, zlasti na področju poročanja.
2007 was the first year for which Member States were required to produce an annual summary of available audits and declarations.
Leto 2007 je bilo prvo leto, za katerega so morale države članice na podlagi razpoložljivih revizij in izjav pripraviti letni povzetek.