natgillin/translations-raw huggingface dataset:
These notions are documented in the Commission’s internal control standard number 5 ‘objectives and performance indicators’.
Ti koncepti so dokumentirani v Komisijinem standardu notranje kontrole številka 5 „cilji in kazalniki uspešnosti“.
Management should monitor performance by establishing systems which gather information on the implementation of the selected activities.
Vodstvo mora spremljati uspešnost z vzpostavitvijo sistemov, s katerimi se zbirajo informacije o izvajanju izbranih dejavnosti.
Thesesystemsshould make use of indicators in order to evaluate performance in relation to the set goals and objectives22.
Ti sistemi morajo uporabljati kazalnike za ocenjevanje uspešnosti glede na zastavljene cilje22.
In addition, benchmarkingis a process usedin management by which organisations evaluate various aspects of their processes and performance in relationto best practice andtake corrective action.
Poleg tega so primerjalne analize postopek, ki se uporablja pri upravljanju in s katerim organizacije ocenjujejo različne vidike svojih postopkov in uspešnosti glede na najboljšo prakso ter sprejemajo popravne ukrepe.
DG BUDG established a number of‘high level’ indicators linked to its treasuryoperations.These wereincludedinthe DG’s monthly‘tab-leau de bord’ (scoreboard system).
GD BUDG je opredelil več kazalnikov „na visoki ravni“, ki so povezani z njegovimi dejavnostmi zakladnice. Ti so bili zajeti v njegovo mesečno preglednico z rezultati (v ang. scoreboard).
They refer to payment operations (atleast one paymentrun per day),the bankreconciliation process (number of unreconcileditems olderthan 30 days), andtothe management of third-party files.
Nanašajo se na izplačeva-nje(vsajenoizplačilo na dan), postopek bančne uskladitve(število postavk, ki se v 30 dneh niso usklajevale) in upravljanje datotek tretjih strani.
These ‘high level’ indicators do not cover all the areas of the treasury management operations and no evidence of appropriate benchmarks wasfound.
Ti kazalniki „na visoki ravni“ ne pokrivajo vseh področij dejavnosti upravljanja zakladnice, polegtega pa ni bilo zaslediti nobenih dokazov o ustreznih primerjalnih merilih.
EXAMPLE OF RISK MONITORING ACTIVITIES BY DG ECFIN
PRIMER DEJAVNOSTI GD ECFIN ZA SPREMLJANJE TVEGANJ
Quarterly risk report on financial activities of a DG ECFIN unit for the quarter ending on 31 December 2007 (extracts)
Četrtletno poročilo o tveganjih v zvezi s finančnimi dejavnostmi enote v GD ECFIN za četrtletje, ki se konča 31. decembra 2007 (izvlečki)
• Thefinancial marketturmoil, also known asthesub-prime crisis, continued overthereport-ing period.
• Pretresi na finančnem trgu, znani tudi pod imenom kriza na trgu drugorazrednih posojil, so se v obdobju poročanja nadaljevali.
The operational unit concerned and the risk management unit continued the close monitoring of the development of the sub-prime crisis over the past months in order to assess its possible impact on the treasury management portfolio of bonds and bank deposits.
Zadevna operativna enota in enota za obvladovanje tveganj sta še naprej skrbno spremljali razvoj krize na trgu drugorazrednih posojil v zadnjih mesecih, da bi ocenili vpliv, ki bi ga ta morda lahko imela na zakladniško upravljanje portfelja obveznic in bančnih vlog.
From a credit risk perspective, an updated analysis of the bond portfolio and the bank counterparties was prepared.
Z vidika kreditnega tveganja je bila pripravljena posodobljena analiza portfelja obveznic in nasprotnih strani bank.
• Concentration risk is also monitored.
• Spremlja setuditveganje koncentracije.
This is the risk arising from too high a proportion of bonds or deposits being allocated to a specific country, sector, instrument or type of transaction.
Tojetveganje, ki nastane zaradi prevelikega deleža obveznic ali vlog, dodeljenega določeni državi, sektorju, instrumentu ali vrsti transakcije.
• Operational risk for treasury transactions is also monitored.
• Spremlja se tudi operativno tveganje za zakladniške transakcije.
Compliance with in-house procedures and standardregulations wastested andresultsforthe quarter werereported and analysed.
Preverila se je skladnost z notranjimi postopki in predpisi za to področje, rezultati za to četrtletje pa so bili predstavljeni v poro-čiluin analizirani.
This was based on the examination of a sample of securities transactions and deposits placed during the period.
Pregledjetemeljil na proučitvi vzorcatransakcij z vrednostnimi papirjiin depozitov, položenih v referenčnem obdobju.
The iboxx index is published by ‘Deutsche Börse AG’ on the basis of prices from multiple providers.
„Deutsche Börse AG“ na podlagi cen več ponudnikov.
According to DG ECFIN it constitutes a market standard.
GD ECFIN meni, da ta indeks predstavlja tržni standard.
720 million euro of this amount
24Od tega zneska se 720 milijonov EUR nanaša na posebne sporazume, ki jih generalni direktorati Komisije sklenejo z Evropsko investicijsko banko (EIB) in Evropskim investicijskim skladom (EIS).
MANAGEMENT OF FIDUCIARY ACCOUNTS
Na primer, za izračunavanje
25For instance, different rules apply for the interest calculation in the conventions entered into between the Commission and the EIB on the accounts for risk capital
Fiduciarni računi se oblikujejo za določene programe porabe Skupnosti v okviru posebnih sporazumov, ki jih sklene Komisija in pri katerih določenafinančna ustanova delujekot pooblaščenzastopnik Komisije.
Fiduciary accounts are established for certain EU spending programmes in the context of specific agreements entered into by the Commission, where a financial institution acts as an authorised agent of the Commission.
Z drugimi besedami, to so računi, odprti pri določeni finančni ustanovi, s čimer se tej ustanovi zaupa neposredno upravljanje sred-stevinizvrševanje plačil v imenu Komisije.
In other words,theseareaccountsopened witha financial institution for it to manage funds directly and to make payments on behalf ofthe Commission.
Sredstva se od Komisije prenesejo natefiduciarneračune, da se pokrijejo prihodnja plačila.
Funds are transferred from the Commission to these fiduciary accounts to cover future payments.
Skupni znesek sredstev na teh računih je konec leta 2007 znašal približno 970 milijonov EUR24.
Thetotal amount offunds heldinsuch accounts atthe end of 2007 was approximately 970 million euro24; the largest part, approximately 900 million euro,is classified asshort-term deposits andtherest as current accounts(see Table 1).
Največji delež, približno 900 milijonov EUR, so kratkoročne vloge, preostalo patekočiračuni(glejtabelo 1).
and interest rebates from the ones used for the Facility for Euro-Mediterranean Investment (FEMIP).
obresti pri konvencijah, sklenjenih med Komisijo in Evropsko investicijsko banko v zvezi z računi za tvegani kapital in vračili obresti, se uporabljajo drugačna pravila kot za Sklad za evro-sredozemske naložbe in partnerstvo (FEMIP).
The Court calculated that interest generated up to the end of 2006 on the FEMIP accounts would have been approximately 0,8 million euro higher, if the interest method of the accounts for risk capital and interest rebates had been used.
Sodišče je izračunalo, da bi bile obresti, ustvarjene do konca leta 2006, na računih FEMIP za približno 0,8 milijona EUR višje, če bi bila uporabljena obrestna metoda računov za tvegani kapital in vračila obresti.
DG Research, DG Regional Policy, DG External Relations and DG Development.
GD za širitev, GD za raziskave, GD za regionalno politiko, GD za zunanje odnose in GD za razvoj.
The Court’s audit showed that there are no clear rules for the setting up of these fiduciary accounts.
Revizija Sodišča je pokazala, da ni jasnih pravil za odpiranje teh fiduciarnih računov.
It should be noted, however, that these variations can be partly explained by the different legal bases, payment frequencies and maturity patterns.
Vendarjetreba poudariti, daje mogočeta nihanja delno pojasnitistem, dase pravne podlage, pogostost plačilinzapadlost medsebojrazlikujejo.
There is no overall supervision of the management of the funds held by thesefinancialinstitutions.
Skupnega nadzora nad upravljanjem sredstev, ki jih imajo te finančne ustanove,ni.
DG ECFIN has the necessary expertise and systems in place to ensure an effective overview.
GD ECFIN ima potrebno strokovno znanje in vzpostavljene sisteme, s katerimi lahko zagotovi uspešen skupni pregled.
In July 2007, DG ECFIN offeredits asset managementservicestothesix DGs concerned 26.
Julija 2007je svoje storitve upravljanja premoženja ponudil šestim zadev- nimgeneralnimdirektoratom26.
As a result, agreements between DGECFINandtwo DGs have beensigned.
Napodlagitegastabilapodpisana sporazuma med GD ECFINin dvema generalnima direktoratoma.
MANAGEMENT OF FINES
UPRAVLJANJE GLOB
Accounts are held with the following six banks: Fortis, BBVA, ING Belgium, KBC, ING NL and Citibank.
Računi so odprti pri naslednjih šestih bankah: Fortis, BBVA, ING Belgija, KBC, ING Nizozemska in CITIBANK.
Fines are imposed by the Commission for infringement of competition rulesby MemberStates or companies.
Komisija naloži globe državam članicam ali podjetjem, ki kršijo pravila o konkurenci.
Fines paid to the Commission in cases of ongoinglitigationare provisionally heldinspecific deposit accounts with commercial banks and they cannot be used to finance any other Community activities 27.
Globe, ki se Komisiji nakažejo v primerih tekočih prav-dnihsporov,sezačasno hranijo na posebnih depozitnihračunih pri poslovnih bankah in jih ni mogoče uporabiti za financiranje nobenih drugih dejavnosti Skupnosti27.
The volume of fines held as restricted cash has grown significantly from 2,9 billion euro on 31 December 2006to 5 billion euro on 31 December 2007.
Obseg glob, ki se hranijo kot denarna sredstva z omejitvami, se je precej povečal, in sicer z 2,9 milijarde EUR 31. decembra 2006 na 5 milijard EUR 31. decembra 2007.
Although some informal guidelines have been devised and are being followed, a clear policy on the treatment of these fines has not been established.
Čeprav so bile izdelane in upoštevane nekatere neformalne smernice, ni bila opredeljena nobenajasna politika obravnavanja teh glob.
In these guidelines, DG BUDG addressed risk exposure by definingaspecific minimum Moody’s or equivalent rating required and by limiting its exposure to each commercial bank (see paragraph 23).
GD BUDGje vtehsmernicah želel omejiti izpostavljenost tveganjem, in sicer z opredelitvijo posebne zahtevane minimalne ocene „Moody“ (ali enakovredne ocene) in z omejitvijo izpostavljenosti tveganjem v vsaki posamezni poslovni banki (glej odstavek 23).
Notwithstanding the above, the risk of such large sums of money being held in specific current accounts withcommercial banks still needs to be effectively addressed.
Kljub zgoraj navedenemu je treba učinkovito omejiti tveganja v zvezi s tako pomembnimi denarnimi zneski, ki se hranijo na posebnih tekočih računih.
At the time of the audit DG BUDG and DG ECFIN werein the process of searching for an opti-mumsolutiontothe problemofthetreasury managementofthese substantial funds, aiming to minimise the risk of loss and at the same timeto yield afairreturn.
GD BUDG in GD ECFIN sta med revizijo še iskala najboljšo možno rešitev težave, kijo povzročazakladniško upravljanjeteh pomembnihsredstev, pri čemer sta želela čim bolj zmanjšati tveganje izgube in obenem zagotoviti primeren donos.
SELECTED PAYMENT PROCESS STATISTICS
STATISTIČNI PODATKI O OBDELAVI IZBRANIH PLAČIL
Number of payments processed by DG BUDG
Število plačil, ki jih je obdelal GD ECFIN
Number of payments processed by DG ECFIN
Potrjevanje datotek o bančnih računih
Third-party le validations
Potrjevanje datotek tretjih strani
Third-party le modification volume
Obseg sprememb datotek tretjih strani
Source: European Court of Auditors, on the basis of data provided by the Commission.
Vir: Evropsko računsko sodišče na podlagi podatkov Komisije
THE PAYMENT PROCESS AND MANAGEMENT OF THE BANK ACCOUNTS
PLAČILNI POSTOPEKIN UPRAVLJANJE BANČNIH RAČUNOV
A significant number of treasury transactions are executed and processed each year by both DGs (see Table 2).
Oba generalna direktorata vsako leto izvedeta in obdelata veliko zakladniških transakcij (glej tabelo 2).
The Court examined key internal controls over the payment execution process, such as segregation of duties, third-party validation, access rights and exception reporting, in the units concerned.
Sodiščeje vzadevnih enotah proučilo ključne notranje kontrole postopka izvrševanja plačil, kot so razmejitev dolžnosti, potrjevanje od tretjih strani, pravice dostopa in poročanje oizjemah.
Nosignificant weaknesses werenoted.
Pritem ni odkrilo nobene bistveneslabosti.
Internal controls were overall operating effectively in both DG BUDG and DG ECFIN.
Na splošno so notranje kontrole v GDBUDG in GD ECFIN delovale uspešno.
Before a payment can be processed, a third-party file has to be created in the Commission’s computerised accounting system containing bank details and information on the identity of the recipient.
Predenje mogoče obdelati plačilo,je treba v računalniškem računovodskem sistemu Komisije ustvariti datoteko tretje strani, v kateri so bančni podatki in podatki o identiteti prejemnika.
In 2006 there was a significant delay of approximately four to six weeks for processing creation and modification requests for third-party files.
Pri obdelavi zahtevza pripravoinspremembo datotektretjihstranisoleta 2006 nastajale precejšnje zamude, ki so trajale približno od štiri do šest tednov.
This was overcome by DG BUDGin 2007 byincreasing human resourcesin the unit concerned.
GDBUDG jih je v letu 2007 odpravil s povečanjem števila zaposlenih v zadevni enoti.
The Commission also established procedures with the aim of ensuring that:
Komisijaje polegtega vzpostavila postopke za zagotavljanje, da:
(a)the transactions processed by the commercial banks on the Commission’s accounts are reconciled on a regular basis withtheir corresponding entriesin the Commission’s accounting systemin ordertoidentify andresolve any differences;
(a)se transakcije, ki jih obdelujejo poslovne banke, na računih Komisije redno usklajujejo z ustreznimi vknjižbami v računovodskem sistemu Komisije, da se opredelijo in odpravijo vsa morebitna razhajanja;
(b) bank interest and charges are checked regularly to ensure correctness ofthe amountsreceived and paid;
(b)se redno preverjajo bančne obresti in stroški, da se zagotovi pravilnost prejetihin plačanih zneskov;
(c)foreign exchange operations are accurately processed28
(c)se devizni posli pravilno obdelujejo28
The Court examined the implementation of the above procedures.
Sodišče je proučilo izvajanje zgoraj navedenih postopkov.
No significant weaknesses were noted and the procedures in place were adequate and, overall, operating effectively at both DGBUDG and DG ECFIN.
Odkrita ni bila nobena bistvena slabost, vzpostavljeni postopki pa so bili ustrezni ter sov GD BUDGin GD ECFIN nasplošno uspešno delovali.
Aforeign exchange policy was neverthelessformally adopted by DG BUDG onlyin February 2008.
Kljubtemu je GD BUDGšelefebruarja 2008 uradnosprejel devizno politiko.
Both DG BUDG and DG ECFIN apply standard Commission procedures in the area of human resources management.
GD BUDGin GD ECFIN uporabljata standardne postopke Komisije pri upravljanju kadrovskih virov.
These procedures include the recruitment, appraisal and career mobilityof members ofstaffinvolvedintreasury management.
Ti postopki vključujejo zaposlovanje, ocenjevanjeinpoklicno mobilnost uslužbencev, ki sodelujejo pri upravljanju zakladnice.
The Court’s audit confirmed that appropriate job descriptions had been drawn up and staff employed possess adequate qualifications and sufficient previous experience relevant to the duties attached to their posts.
Revizija Sodišča je potrdila, da so bili izdelani ustrezni opisi delovnih mest ter da imajo zaposleni ustrezne kvalifikacije in zadostne predhodne izkušnje v zvezi z nalogami, ki jih opravljajo nasvojih delovnih mestih.
DG BUDG’s unit responsible for treasury management operates with a small and highly experienced number of staff.
V enoti GD BUDG, pristojni za upravljanje zakladnice, je zaposleno majhno število zelo izkušenih uslužbencev.
The low staff turnover over recent years has created a relatively stable workingenvironment.Inthe event,though,ofkey membersofstaffleavingatshort notice,and considering the lack of documentation in some of the procedures (see paragraphs 16 and 18), there is a considerable risk to business continuity, potentially impacting on the management and control of the Commission’streasury activities.
Nizkastopnja menjavezaposlenihvzadnjihletih je ustvarila sorazmerno stabilno delovno okolje. Vendar če bi ključni uslužbenci enoto zapustili s kratkim odpovednimrokomin glede na pomanjkanje dokumentacije za nekatere postopke(glej odstavka 16 in 18), bi se lahko pojavilo precejšnje tveganje za neprekinjenost dejavnosti, kar bi lahko vplivalo na upravljanje in kontrolo Komisijinih dejavnosti zakladnice.
The Commission complied overall with the main legal provisions prescribed by the Communities’ own resources regulation and in the Implementing Rules ofthe Financial Regulation(paragraphs 13 and 14).
Komisija je na splošno ravnala v skladu z glavnimi pravnimi določbami, opredeljenimi v uredbi o lastnih sredstvih Skupnosti in Izvedbenih pravilih Finančne uredbe(odstavka 13in 14).
The Commission has set up reliable and effective cash management forecast procedures ensuring that it has at its disposal sufficient funds to cover cash requirements arising from budgetaryimplementation (paragraph 17).
Komisija je vzpostavila zanesljive in uspešne postopke za napovedovanje upravljanja denarnih sredstev, ki zagotavljajo, da so ji na voljo zadostna sredstva za kritje denarnih potreb, ki izhajajo iz izvrševanja proračuna(odstavek 17).
One consequence of the requirement of the Communities’ own resources regulation oftransferring ownresourcestothe accounts opened by the MemberStates in the name of the Commission on the basis of budget appropriations is that significant balancesareaccumulated duringthesecond half ofthe year.
Zaradi zahteve iz uredbe o lastnih sredstvih Skupnosti, da se lastna sredstva prenesejo na račune, ki jih v imenu Komisije odprejo države članice na podlagi proračunskih odobritev, se v drugi polovici leta nakopičijo precejšnji saldi.
Sincethe amending budget procedure takes considerable time, excess funds are notreleased back tothe Member States as quickly asthey could be(paragraph 15).
Ker je postopek spremembe proračuna dolgotrajen, se presežna sredstva ne preknjižijo nazaj k državam čla-nicamtako hitro, kot biselahko(odstavek 15).
The application ofthe Commission’s procedures which aimto:
Izvajanje postopkov Komisije, katerih ciljasta:
(a)transferfunds between Member States’ ownresources accounts; and
(a)prenos denarnih sredstev med računi držav članic zalastna sred-stvain
(b)determinethe needinthefirst months ofthe yearfor advanced call-ups of ownresourcesto cover payments, were not sufficiently documented or recently updated.
(b)opredelitev potrebe, da se v prvih mesecih leta vnaprej vpokličejo lastnasredstva za kritje plačil, ni bilo ustrezno dokumentirano ali pred kratkim posodobljeno.
Estimates used for the transfer of funds between Member States’ own resources accounts were not subsequently checked for their accuracy (paragraphs 15 to 18).
Točnost ocen, uporabljenih za prenos denarnih sredstev medračunidržav članic za lastna sredstva, se pozneje ni preverjala (odstavki od 15 do 18).
The Commission should analyse the functioning of the present system of own resources accounts, with the aim of reducing balances onthese accounts duringthesecond half ofthe year.
Komisijabi morala analizirati delovanje sedanjega sistema računov lastnih sredstev, dasezmanjšajosaldi natehračunih v drugi polovicileta.
The Commission should improve the documentation of its cash flow forecasting procedures, and check the accuracy of the estimates usedforthetransfers ofthe Member States’ ownresources.
Komisija bi moralaizboljšati dokumentiranjesvojih postopkovza napovedovanje denarnih tokov in preverjati točnost ocen, ki se uporabljajo za prenoselastnihsredstev držav članic.
Overall, the internal control procedures in place concerning the execution of payments andthe bank accounts were effective.
Vzpostavljeni postopki notranje kontrole v zvezi z izvrševanjem plačil in bančnimiračuniso bili nasplošno uspešni.
However, unlike DGECFIN,nodocumentation wasidentifiedat DGBUDGproviding evidenceofactive managementand monitoringoftherisksarising fromtreasuryactivities,nor were procedures established to assess all aspects ofits performance(paragraphs 24to 29 and 35to 38).
Vendarzarazliko od GD ECFIN v GD BUDG ni bilo mogoče zaslediti nobene dokumentacije, ki bi zagotavljala dokaze o dejavnem obvladovanjuin spremljanju tveganj, kiizhajajoiz dejavnostizakladnice, niti niso bili vzpostavljeni takšni postopki, da bi se ocenjevali vsi vidiki njegove uspešnosti (odstavki 24 do 29in 35 do 38).
As a result of the Commission’s decision to split treasury management operations between DG ECFIN and DG BUDG,there was no unit with overall responsibility for the Commission’s treasury management.
Zaradi odločitve Komisije, da dejavnosti upravljanja zakladnice razdeli med GD ECFIN in GD BUDG, ni bilo enote, ki bi bila v celoti odgovorna za Komisijino upravljanje zakladnice.
There was a lack of coordination between the two Commission DGs in an area where a common approach to issues such as risk management and control is necessary.
Prav tako ni bilo usklajevanja med generalnima direktoratoma Komisije na področju, kjerje nujen skupen pristop k takšnim vprašanjem, kot sta obvladovanje in kontrola tveganj.
This led to the situation where the accounts’ limitsfor holdingfunds with commercial banks were established by these DGs without considering the Commission’s overall risk exposure with each commercial bank(paragraphs 21to 23).
Tako je nastalo stanje, kjer sta omejitve za račune, na katerihse hranijo denarnasredstva v poslovnih bankah, zadevna generalna direktorata določila, ne da bi upoštevala Komisijino skupno izpostavljenost tveganjem v vsaki posamezni poslovni banki (odstavki od 21 do 23).
No clear rules for setting up fiduciary accounts were established, and neither was there an overall overview of all the funds held by the financialinstitutions.
Ni bilo jasnih pravil za odpiranje fiduciarnih računov in prav tako ni bilo skupnega pregleda vseh sredstev, ki jih hranijo finančne ustanove.
Optimisation ofinterest generated wasthere-fore not assured(paragraphs 30to 32).
Optimizacija ustvarjenih obresti zato ni bila zagotovljena (odstavki od 30 do 32).
The value of the provisionally collected fines held in commercial bank current accounts has morethan doubled overrecent years,to 5 billion euro.
Vrednost začasno pobranih glob, ki se hranijo na tekočih računih, odprtih pri poslovnih bankah, se je v zadnjih letih več kot podvojila in zdajznaša5 milijard EUR.
This approach exposes the Commission to risk of loss in theeventofbankingfailure.
Ta pristop Komisijo izpostavlja tveganju izgube v primeru propada banke.
Anoptimumapproachtobetter managing the risks relating to the holding of these amounts has not been established(paragraphs 33 and 34).
Vzpostavljen ni bil noben pristop, ki bi omogočil optimizacijo obvladovanja tveganj v zvezi s hrambo teh zneskov(odstavka 33in 34).
The Commission should put in place procedures to improve the oversight of its treasury management activities and enhance coordination betweenthetwo DGs concerned.
Komisija bi morala vzpostaviti postopke za izboljšanje nadzora nad svojimi dejavnostmi upravljanja zakladnice in izboljšanje usklajenosti med zadevnima generalnima direktoratoma.
Inthe area oftreasury management DG BUDG shouldimprovethe documentationofitsrisk management and the scope of its performance measurement.
GD BUDG bi moral pri upravljanju zakladnice izboljšati dokumentiranje svojega obvladovanja tveganj in povečati obseg svojega merjenja uspešnosti.