natgillin/translations-raw huggingface dataset:
The EC Treaty requires the Court to give a statement — or opinion — on the reliability of the accounts and the legality and regularity of underlying transactions.
Pogodba ES od Sodišča zahteva, da poda izjavo – oziroma mnenje – o zanesljivosti računovodskih izkazov ter zakonitosti in pravilnosti z njimi povezanih transakcij.
The annual statement of assurance is generally known by its French acronym DAS (‘Déclaration d’Assurance’).
Za izjavo o zanesljivosti se na splošno uporablja francoska kratica DAS („déclaration d’assurance“).
Contrary to practice in Member States, the Court gives such a statement on the entirety of the EU budget.
V nasprotju s prakso v državah članicah Sodišče poda takšno izjavo o celotnem proračunu EU.
The European Development Funds (EDFs) are the result of both international conventions and agreements between the Community and its Member States and certain African, Caribbean and Pacific (ACP) States, and Council decisions on asso-
Evropski razvojni skladi (ERS) so rezultat mednarodnih konvencij in sporazumov, sklenjenih med državami članicami Evropske unije in nekaterimi afriškimi, karibskimi in pacifiškimi državami (AKP), ter sklepov Sveta o pridružitvi čezmorskih držav in ozemelj (ČDO).
The Court’s audit of the EU accounts is carried out in line with International Standards on Audit (ISA), which are applied by the public and the private sectors.
Sodišče revidira računovodske izkaze EU 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 obstoječi mednarodni standardi revidiranja revizije skladnosti, ki jo opravlja Sodišče, ne pokrivajo v enaki meri.
The Court takes an active part in the development of international standards by standard-setting bodies (INTOSAI, IFAC)4 alongside national audit institutions.
Sodišče dejavno sodeluje pri razvijanju mednarodnih standardov, ki jih skupaj z nacionalnimi revizijskimi institucijami pripravljajo organi, pristojni za določanje standardov (INTOSAI, IFAC)4.
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).
Za pridobitev zagotovila, da so plačila skladna s pravnimi in zakonskimi 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 pregleda vzorca samih transakcij (plačil) (glej okvir 2).
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.
Če preizkušanje pokaže, da so sistemi zanesljivi, lahko Sodišče revidira manj transakcij, da bi prišlo do veljavnega 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 na primer 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 različne revizijske metodologije, s katerimi oceni sisteme za upravljanje in spremljanje ter informacije o smotrnosti poslovanja glede na merila, izpeljana 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 high impact in terms of identifying potential improvements in the economy, efficiency and effectiveness of EU spending.
Sodišče skuša pri izbiranju revizij smotrnosti poslovanja, ki jih bo izvedlo, ugotoviti, za katere revizijske teme je verjetno, da bodo imele velik učinek z vidika opredelitve možnega izboljšanja gospodarnosti, učinkovitosti in uspešnosti porabe EU.
ciation of overseas countries and territories (OCT).
skupine politik zunanji odnosi, razvoj in širitev) in delno prek delegacij v državah prejemnicah.
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.
Sklad za spodbujanje naložb pri ERS upravlja Evropska investicijska banka (EIB) in ga revizijska pooblastila Sodišča ne zajemajo.
INTOSAI: International Organisation of Supreme Audit Institutions; IFAC: International Federation of Accountants.
INTOSAI: Mednarodna organizacija vrhovnih revizijskih institucij – IFAC: Mednarodna zveza računovodskih strokovnjakov.
BOX 2 THE COURT’S ONTHESPOT AUDITS OF PAYMENTS FROM THE EU BUDGET
OKVIR 2 REVIZIJE PLAČIL IZ PRORAČUNA EU, KI JIH SODIŠČE IZVEDE NA KRAJU SAMEM
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 ga bo podalo.
The Court does not have the resources to audit in detail all the transactions that are funded by the EU budget.
Sodišče nima virov za podrobno revidiranje vseh transakcij, ki se financirajo iz proračuna EU.
The Court traces these transactions down to the final recipients of the aid, for example a farmer in France.
Sodišče tem transakcijam sledi do končnih upravičencev do pomoči, na primer do kmeta v Franciji.
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 izvede preglede na kraju samem, kot je merjenje velikosti kmetijskih zemljišč, da preveri skladnost zahtevka z dejanskim stanjem.
Random selectionof a representative sample
Naključna izbira reprezentativnega vzorca
Payment to farmin France
Plačilo kmetiji v Franciji
Population of all agricultural payments
Populacija vseh kmetijskih plačil
All audit reports and opinions are adopted by the college. It also takes decisions concerning the Court’s organisation and administration.
Vsa revizijska poročila in mnenja sprejme kolegij, ki sprejema tudi odločitve o organizaciji in vodenju Sodišča.
The Court organises itself around five audit groups, to which Members are assigned.
Sodišče ima pet revizijskih skupin, v katere so razporejeni člani.
As the organisation chart shows (see page 17), there are four sectoral groups, covering different parts of the budget (Preservation and management of natural resources — Structural policies, transport, research and energy — External actions — Revenue, banking activities, administrative expenditure, Community institutions and bodies and internal policies).
Kot je razvidno iz organizacijske sheme (glej stran 17), so štiri skupine področne in pokrivajo različne dele proračuna (ohranjanje in upravljanje naravnih virov – strukturne politike, transport, raziskave in energetika – zunanji ukrepi – prihodki, bančne dejavnosti, upravni odhodki, institucije in organi Skupnosti ter notranje politike).
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 sporočanje rezultatov dela in izložkov Sodišča.
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 mandat, ki se lahko podaljša.
An Administrative Committee, composed of Members representing audit groups, prepares all administrative matters for a formal decision by the Court.
Vse upravne zadeve za formalno odločitev Sodišča pripravlja upravni odbor, sestavljen iz članov, ki zastopajo revizijske skupine.
The Members of the Court are appointed by the Council, after consultation with the European Parliament, following nomination by their respective Member States.
Člane Sodišča imenuje Svet po posvetovanju z Evropskim parlamentom, predlagajo pa jih njihove matične države članice.
Members are appointed for a renewable term of six years.
Imenovani so za mandat šestih let, ki ga je mogoče podaljšati.
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.
Vsak član kolegija, ki sprejema končne odločitve o revizijah in mnenjih ter širših strateških vprašanjih in vprašanjih vodenja, je poleg tega odgovoren za svoje lastne naloge, predvsem na področju revidiranja.
He or she then presents the report at group and Courts levels and, once adopted, to the European Parliament, Council and other relevant stakeholders.
Poročilo nato predstavi na ravni skupine in Sodišča in ko je poročilo sprejeto, tudi Evropskemu parlamentu, Svetu in drugim relevantnim zainteresiranim stranem.
On 1 January 2008 three new Members, Mr Michel Cretin (France), Mr Harald Noack (Germany) and Mr Henri Grethen (Luxembourg), joined the Court in replacement, at the expiry of their terms of office, of their predecessors.
1. januarja 2008 so svoje predhodnike ob izteku njihovih mandatov na Sodišču zamenjali trije novi člani: g. Michel Cretin (Francija), g.
The European Court of Auditors is headed by a President who is elected for a renewable term of 3 years by the Members from amongst their number.
Evropsko računsko sodišče vodi predsednik, ki ga za tri leta z možnostjo podaljšanja izmed sebe izvolijo člani.
His or her role is that of primus inter pares — first amongst equals.
Predsednik je primus inter pares – prvi med enakimi.
He or she chairs the Court meetings, ensures that Court decisions are implemented and that the institution and its activities are soundly managed.
Vodi zasedanja Sodišča, zagotavlja, da se odločitve Sodišča izvajajo ter da se institucija in njene dejavnosti dobro upravljajo.
The President represents the Court in its external relations, in particular with the discharge authority, the other EU institutions and the Supreme Audit Institutions of the Member and beneficiary States.
Predsednik zastopa Sodišče v zunanjih stikih, zlasti z organom za razrešnico, drugimi institucijami EU ter vrhovnimi revizijskimi institucijami držav članic in upravičenk.
On 16 January 2008, Mr. Vítor Manuel da Silva Caldeira, the Portuguese Member, was elected as the Court’s 10th President.
16. januarja 2008 je bil za 10. predsednika Sodišča izvoljen portugalski član, g. Vítor Manuel da Silva Caldeira.
The Secretary-General is the most senior member of staff in the institution and is appointed by the Court for a renewable period of 6 years.
Generalni sekretar je najvišji uradnik institucije in ga imenuje Sodišče za šest let z možnostjo podaljšanja.
He or she is responsible for the management of the Court’s staff and administration, including professional training and a translation service comprising one unit for each official language, except Irish (22 languages).
Odgovoren je za vodenje uslužbencev in administracije Sodišča, vključno s poklicnim usposabljanjem in prevajalsko službo, ki jo sestavljajo enote za vsak uradni jezik z izjemo irščine (22 jezikov).
The former Secretary-General, Mr Michel Hervé, left the Court on 31 October 2008.
31. oktobra 2008 je Sodišče zapustil prejšnji generalni sekretar, g. Michel Hervé.
Mr John Speed was appointed acting Secretary-General on 9 October 2008.
9. oktobra 2008 je bil za vršilca dolžnosti generalnega sekretarja imenovan g. John Speed.
On 10 March 2009 the Court appointed Mr. Eduardo Ruiz García to be its new Secretary-General as from 16 March 2009.
10. marca 2009 je Sodišče za novega generalnega sekretarja imenovalo g. Eduarda Ruiza Garcío, ki je svoje dolžnosti prevzel 16. marca 2009.
The European Court of Auditors has in the 2008 Budget a total of 858 allocated posts (on 31 December 2008).
V proračunu za leto 2008 je Evropskemu računskemu sodišču dodeljenih skupno 858 delovnih mest (31. december 2008).
The Court’s audit staff has a broad range of professional backgrounds and experience from both the public and private sectors, including accountancy, financial management, internal and external audit, law and economics.
Revizijski uslužbenci Sodišča imajo širok razpon strokovnega znanja in izkušenj tako iz javnega kot zasebnega sektorja, vključno s področji računovodstva, finančnega poslovodenja, notranje in zunanje revizije, prava in ekonomije.
Like all other EU institutions the Court employs nationals from all Member States and they are subject to the EU’s Staff Regulations.
Sodišče tako kot vse druge institucije EU zaposluje državljane iz vseh držav članic in za njegove uslužbence veljajo Kadrovski predpisi EU.
EUROPEAN COURT OF AUDITORS 2009
EVROPSKO RAČUNSKO SODIŠČELETO 2009
Supervision of the performance of the Court’s work
Nadzor nad izvrševanjem nalog Sodišča
Structural policies — performance audit
Stiki z institucijami Skupnosti
Performance Unit A
Smotrnost poslovanja – enota A
Performance Unit B
Smotrnost poslovanja – enota B
Relations with SAIs and international audit organisations
Smotrnost poslovanja – enota C
Fisheries, Environment, Health
Ribolov, okolje in zdravje
REVENUE, BANKING ACTIVITIES, ADMINISTRATIVE EXPENDITURE, COMMUNITY INSTITUTIONS AND BODIES AND INTERNAL POLICIES
PRIHODKI, BANČNE DEJAVNOSTI, UPRAVNI ODHODKI, INSTITUCIJE IN ORGANI SKUPNOSTI TER NOTRANJE POLITIKE
Revenue of the European Union
Prihodki Evropske unije
Cooperation with developing countries (general budget of the European Union)
Sodelovanje z državami v razvoju (splošni proračun EU)
Administrative expenditure of the institutions of the European Union
Upravni odhodki institucij Evropske unije
Internal policies of the European Union
Notranje politike Evropske unije
Borrowing, lending and banking activities
Evropski razvojni skladi (afriške, karibske in pacifiške države)
European Development Funds (African, Caribbean and Pacific States)
Najemanje in dajanje posojil ter bančne dejavnosti
Community agencies and other decentralised bodies
Agencije Skupnosti in drugi decentralizirani organi
CEAD GROUP
SKUPINACEAD CEAD
IT and telecommunications
IT in telekomunikacije
Josef BONNICIMember responsible for the DAS, Dean Vojko Anton ANTONČIČMember responsible for Audit methodology and Quality control Lars HEIKENSTENMember responsible for communication Olavi ALA-NISSILÄ (AG I)Kersti KALJULAID (AG II) Jacek UCZKIEWICZ (AG III)Morten Louis LEVYSOHN (AG IV)
Josef BONNICI član Sodišča, odgovoren za DAS, doajen Vojko Anton ANTONČIČ član Sodišča, odgovoren za metodologijo revidiranja in kontrolo kakovosti Lars HEIKENSTEN član Sodišča, odgovoren za komunikacijo Olavi ALA-NISSILÄ (GA I)Kersti KALJULAID (GA II)Jacek UCZKIEWICZ (GA III)Morten Louis LEVYSOHN (AG IV)
Translation
Prevajanje
Communication and reports
Komunikacija in poročila
Audit supervision and support for financial and compliance audit
Nadzor nad revidiranjem in podpora pri revidiranju računovodskih izkazov/skladnosti
Reliability of the accounts and of management representations
Zanesljivost računovodskih izkazov in poslovodske predstavitve
OVERVIEW OF AUDIT REPORTS AND OPINIONS5
PREGLED REVIZIJSKIH POROČIL IN MNENJ5
ANNUAL REPORTS ON THE 2007 FINANCIAL YEAR
LETNI POROČILI ZA PRORAČUNSKO LETO 2007
The accounts in general give a fair presentation, in all material respects, of the EU’s financial position and results.
Računovodski izkazi v vseh pomembnih vidikih na splošno pošteno odražajo sliko finančnega stanja in rezultatov EU.
The qualifications expressed in last year’s annual report on the reliability of the 2006 accounts are no longer necessary for 2007, thanks to the improvements that have taken place.
Pridržki iz lanskega letnega poročila o zanesljivosti računovodskih izkazov za leto 2006 zaradi izvedenih izboljšav za leto 2007 niso več potrebni.
The Court gives unqualified (clean) opinions on the legality and regularity in certain areas, such as the Union’s administration.
Sodišče podaja mnenje brez pridržka (pozitivno mnenje) o zakonitosti in pravilnosti na določenih področjih, kot je upravljanje Unije.
However, for most spending areas the Court cannot provide a clean opinion.
Vendar za večino področij porabe ne more podati pozitivnega mnenja.
Although most of the payments the Court checks are made in compliance with the rules, the Court still finds that payments made to final beneficiaries, such as farmers and project promoters running EU-funded projects, have too high a level of error.
Sodišče še vedno ugotavlja, da je pri plačilih, izvršenih kmetom in nosilcem projektov, ki vodijo projekte, financirane s strani EU, stopnja napak previsoka, čeprav je večina plačil, ki jih pregleda Sodišče, izvršenih v skladu s pravili.
The Court estimates that the level of error in these policy area groups are between 2 % and 5 % except for cohesion policies, where it is at least 11 %.
Sodišče ocenjuje, da se stopnja napak v teh skupinah področij politik giblje med 2 % in 5 %, razen na področju kohezijskih politik, kjer znaša najmanj 11 %.
The estimated error rates in some spending areas, notably those previously covered under the headings ‘internal policies’ and ‘external actions’, have fallen — however not by enough to affect the overall picture.
Ocenjene stopnje napak na nekaterih področjih porabe, predvsem tistih, ki so bila prej zajeta v razdelkih „notranje politike“ in „zunanji ukrepi“, so se zmanjšale – vendar ne dovolj, da bi to vplivalo na splošno sliko.
The result does not imply that cases of non-compliance are the result of fraud, nor that most transactions in these areas are illegal and/or irregular.
Takšen rezultat ne pomeni, da so primeri neskladnosti posledica goljufije niti da je večina transakcij na teh področjih nezakonita in/ali nepravilna.
THE SITUATIONIN SPECIFIC AREAS
STANJE NA POSAMEZNIH PODROČJIH
In three areas, administrative and other expenditure, economic and financial affairs and revenue, the results of the Court’s testing of representative samples of transactions show low estimated levels of error.
Na treh področjih, in sicer upravni in drugi odhodki, gospodarske in finančne zadeve ter prihodki, rezultati preizkušanja reprezentativnih vzorcev transakcij, ki ga je izvedlo Sodišče, kažejo nizke ocenjene stopnje napak.
In the largest area of Union spending — agriculture and natural resources — the estimated overall error rate is still material.
Na področju, kjer je poraba sredstev Unije največja – kmetijstvo in naravni viri – je ocenjena skupna stopnja napak še vedno pomembna.
For European Agricultural Guarantee Fund (EAGF) expenditure the Court estimates the value of the error rate to be slightly below the materiality level of 2 %.
Po oceni Sodišča je pri odhodkih Evropskega kmetijskega jamstvenega sklada (EKJS) vrednost stopnje napak nekoliko pod 2-odstotnim pragom pomembnosti.
As in previous years, cohesion policies, representing more than a third of the budget, is the area most affected by errors.
Tako kot v prejšnjih letih je največ napak na področju kohezijskih politik, ki predstavljajo več kot tretjino proračuna.
Following the Court’s sample estimate, at least 11 % of the total amount reimbursed should not have been reimbursed.
Po oceni, opravljeni na podlagi vzorca, ki jo je pripravilo Sodišče, najmanj 11 % skupnega povrnjenega zneska ne bi smelo biti povrnjenih.
The intention of this section is to introduce, rather than to provide a summary of, the Court’s reports and opinions.
Namen tega razdelka je predstaviti poročila in mnenja Sodišča, ne pa jih povzeti.
Readers are requested to refer to the full texts as adopted by the Court — available on the Court’s website (www.eca.europa.eu) — for further details.
Bralce prosimo, da si nadaljnje podrobnosti ogledajo v besedilih, ki jih je sprejelo Sodišče, in so na voljo na spletni stani Sodišča (www.eca.europa.eu).
MOVING FORWARD: IMPROVING SUPERVISION AND CONTROL
NADALJNJI KORAKI: IZBOLJŠANJE NADZORA IN KONTROLE
The weaknesses in the design and operation of systems also contribute to the problems identified.
K ugotovljenim težavam prispevajo tudi slabosti v zasnovi in delovanju sistemov.
Most EU-funded programmes have provisions for corrective actions to recover detected errors on a multiannual basis. However, there is a lack of information on the impact of these actions.
Za večino programov, ki jih financira EU, veljajo določbe o popravnih ukrepih, katerih namen je izterjava ugotovljenih napak na večletni osnovi, vendar je premalo informacij o učinku teh ukrepov.
This means that it is not possible to conclude whether they are effective in decreasing the level of illegal and/or irregular expenditure.
To pomeni, da ni mogoče priti do zaključka, ali so uspešni pri zmanjševanju stopnje nezakonitih in/ali nepravilnih odhodkov.
The Commission has since 2000 been working on a reform programme 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 za izboljšanje upravljanja proračuna EU, ki vključuje tudi temu namenjen akcijski načrt iz leta 2006.
By the end of 2007 the Commission had introduced two thirds of the sub-actions in the action plan. It is too early, however, to assess the impact of these measures.
Do konca leta 2007 je Komisija uvedla dve tretjini podukrepov iz akcijskega načrta, vendar je še prezgodaj za oceno učinka teh ukrepov.
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. The benefits of increasing the number of the latter, however, have to be balanced against the costs.
Izboljšane kontrole na višji ravni – kot je Komisijin nadzor nad kontrolami držav članic – ne morejo nadomestiti neustreznih kontrol na nižji ravni, na primer pregledov na kraju samem, vendar je treba koristi večjega števila slednjih uravnotežiti glede na stroške.
The Court recommends that the political authorities of the Union define what a reasonable level of risk of error would be.
Sodišče priporoča, da politični organi Unije opredelijo, kaj 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.
Za zmanjšanje stopnje napak v plačilih EU Sodišče priporoča poenostavitev pravil in predpisov, racionalizacijo ureditev za notranje kontroliranje ter boljše spremljanje in poročanje.
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, kakor je podana v zadevnih poglavjih Letnega poročila za leto 2007.