natgillin/translations-raw huggingface dataset:
The table below shows how the appropriations are distributed between different budget lines.
V tabeli spodaj je prikazano, kako so obveznosti porazdeljene med različne proračunske vrstice.
Staff appropriations amount to approximately 72 % of the total in 2007.
Obveznosti za uslužbence so v letu 2007 znašale približno 72 % celote.
Use of appropriations
Poraba proračunskih sredstev
Final appropriations (1 000 EUR)
Končna proračunska sredstva ( v 1 000 EUR)
Official and temporary staff
Uradniki in začasno osebje
Other staff and external services
Drugo osebje in zunanje storitve
Other expenditure relating to persons working for the institution
Drugi izdatki v zvezi z zaposlenimi v instituciji
Movable property and associated costs
Pohištvo in s tem povezani stroški
Current administrative expenditure
Tekoči izdatki za delovanje uprave
Meetings, conferences
Zasedanja in konference
Information and publishing
Informacije in objave
Total Court of Auditors
Skupno za Računsko sodišče
INTERNAL AUDIT SERVICE
SLUŽBA ZA NOTRANJO REVIZIJO
The purpose of the Court’s Internal Audit Service is to assist the Court in achieving its objectives by a systematic and methodological evaluation of risk management, internal control and management procedures.
Namen službe Sodišča za notranjo revizijo je pomagati Sodišču pri doseganju njegovih ciljev s sistematičnim in metodološkim vrednotenjem obvladovanja tveganja, notranje kontrole ter upravljavskih postopkov.
The Internal Audit Service also makes proposals designed to improve the efficiency of the Court.
Služba za notranjo revizijo tudi podaja predloge, zasnovane za izboljšanje učinkovitosti Sodišča.
This requires a constant evaluation of the internal control systems within the Court in order to assess their effectiveness.
To zahteva stalno vrednotenje sistemov notranje kontrole na Sodišču, da se oceni njihova uspešnost.
More generally, the performance of individual services in implementing policies, programmes and actions with a view to bringing about continuous improvement have to be assessed.
Bolj na splošno je treba oceniti uspešnost posameznih služb pri izvajanju politik, programov ter ukrepov, da pride do stalnih izboljšav.
In 2007, the work of the Court’s Internal Audit Service focused on financial audit (including support to the Court’s external auditor), reviewing ex ante verification, the implementation of the internal control standards, the Court’s recent building extension (the so called ‘K2’ building) and the Court’s recruitment process.
V letu 2007 je bilo delo službe Sodišča za notranjo revizijo osredotočeno na revidiranje računovodskih izkazov (vključno s podporo zunanjemu revizorju Sodišča), pregledovanje predhodnega preverjanja, izvajanje standardov notranje kontrole, pred kratkim zgrajeni prizidek k zgradbi Sodišča (tako imenovana zgradba „K2“) ter proces zaposlovanja na Sodišču.
The Court’s Audit Committee — composed of three Members of the Court and a person of appropriate standing from outside — monitors the activity of the internal auditor and ensures his/her independence.
Revizijski odbor Sodišča – ki ga sestavljajo trije člani Sodišča in zunanja oseba z ustreznim ugledom – spremlja dejavnost notranjega revizorja in zagotavlja njegovo neodvisnost.
It also discusses and takes note of the internal auditor’s work programme and reports and requests (if necessary) the internal auditor to carry out special audits.
Poleg tega razpravlja in se seznanja s programom dela in poročili notranjega revizorja ter (če je potrebno) zahteva, da notranji revizor izvede posebne revizije. Odbor se je v letu 2007 sestal osemkrat.
EXTERNAL AUDIT OF THE COURT
ZUNANJE REVIDIRANJE SODIŠČA
In its audit opinion for the year 2006 (provided on 28 September 2007), the external auditor of the Court stated:
Zunanji revizor Sodišča je v svojem revizijskem mnenju za leto 2006 (predloženo 28. septembra 2007) navedel:
‘In our opinion, the financial statements give a true and fair view of the financial position of the European Court of Auditors as at 31 December 2006 and of its operating results for the year then ended, in accordance with Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002, the implementing rules thereof, generally accepted accounting principles and the European Court of Auditors’ internal rules.’ 8
„Menimo, da računovodski izkazi predstavljajo pošteno sliko finančnega stanja Evropskega računskega sodišča na dan 31. decembra 2006 ter rezultata dejavnosti za proračunsko leto, ki se je končalo na ta dan, v skladu z Uredbo Sveta (ES, Euratom) št. 1605/2002 z dne 25. junija 2002, podrobnimi pravili za njeno izvajanje, splošno sprejetimi računovodskimi načeli in notranjimi pravili Evropskega računskega sodišča.“ 8
Furthermore, the external audit work did not disclose any facts which might cast doubt on the adequacy of the administrative and accounting procedures or internal control or the compliance of financial management with applicable regulations.
Poleg tega ni zunanje revizijsko delo razkrilo nobenih dejstev, ki bi vzbujala dvom o ustreznosti upravnih in računovodskih postopkov ali notranji kontroli ali skladnosti finančnega poslovodenja z veljavnimi predpisi.
Annual Activity Report 2007
Letno poročilo o dejavnostih 2007
OFFICE FOR OFFICIAL PUBLICATIONS OF THE EUROPEAN COMMUNITIES
URAD ZA URADNE PUBLIKACIJE EVROPSKIH SKUPNOSTI
European Court of
Evropsko računsko sodi š č e
ANNUAL ACTIVITY REPORT FOR 2008
LETNO POROČILO O DEJAVNOSTIH ZA LETO 2008
Luxembourg: O ce for O cial Publications of the European Communities, 2009
Luxembourg: Urad za uradne publikacije Evropskih skupnosti, 2009
THE COURT’S ROLE AND WORK
VLOGAIN DELO SODIŠČA
GOVERNANCE AND ORGANISATION
UPRAVLJANJEIN ORGANIZACIJA
OVERVIEW OF AUDIT REPORTS AND OPINIONS
PREGLED REVIZIJSKIH POROČILIN MNENJ
FOLLOWUP ANDIMPACT
NADALJNJE UKREPANJEIN UČINEK
THE COURT’S WORKIN 2008 AND BEYOND
DELO SODIŠČA V LETU 2008IN V PRIHODNJE
As the independent audit institution of the EU, the Court of Auditors has a unique role to play in contributing to the improvement of the EU financial management and to promoting accountability and transparency.
Računsko sodišče ima kot neodvisna revizijska institucija EU edinstveno vlogo pri prispevanju k izboljševanju finančnega poslovodenja EU ter pri spodbujanju odgovornosti in preglednosti.
It does this through the audit services it renders and the example it sets.
Svojo vlogo uresničuje z zagotavljanjem revizijskih storitev in svojim zgledom.
The year 2008 was marked for the Court by a significant number of key achievements and important developments in EU financial management which this Annual Activity Report highlights.
Za Sodišče je bilo leto 2008 pomembno zaradi precejšnjega števila ključnih dosežkov in pomembnih sprememb v finančnem poslovodenju EU, ki so izpostavljeni v tem letnem poročilu o dejavnostih.
Among them was the International peer review of the European Court of Auditors, which concluded positively on the suitability of the Court’s audit management framework and on the independence and objectivity of its work.
Med njimi je „Mednarodni medsebojni pregled Evropskega računskega sodišča“, katerega rezultat so bili pozitivni zaključki o primernosti njegovega okvira za vodenje revizij ter o neodvisnosti in nepristranskosti njegovega dela.
As regards the Court’s 2007 Annual Report published in November 2008, the Court presented, for the first time, a ‘clean’ opinion on the reliability of the EU accounts.
Kar zadeva Letno poročilo Sodišča za leto 2007, objavljeno novembra 2008, je Sodišče tokrat prvič podalo „pozitivno“ mnenje o zanesljivosti računovodskih izkazov EU.
However, as in previous years, the Court found too high levels of errors of illegality and irregularity in areas of the EU budget accounting for the majority of expenditure.
Vendar je Sodišče tako kot v prejšnjih letih ugotovilo previsoke stopnje napak pri zakonitosti in pravilnosti na področjih proračuna EU, ki predstavljajo večino odhodkov.
The Court acknowledged, also in 2008, the developments being made at EU and national level that may lead to significant improvements in EU financial management in the future.
Sodišče je tudi v letu 2008 priznalo spremembe, izvedene na ravni EU in nacionalni ravni, ki lahko v prihodnosti privedejo do precejšnjih izboljšav finančnega poslovodenju EU.
Two examples in this Annual Activity Report are the ongoing EU budget review process, to which the Court has actively contributed, and the issuing by the Commission of its communication on the ‘Tolerable risk of error’.
Dva primera v tem letnem poročilu o dejavnostih sta tekoči proces pregleda proračuna EU, h kateremu Sodišče dejavno prispeva, in Komisijina objava sporočila o „dopustnem tveganju napake“.
The audit environment is fast changing and the Court recognises that it needs to adapt by reforming itself in order to better meet its Treaty obligations and fulfil its mission.
Revizijsko okolje se hitro spreminja in Sodišče priznava, da se mora temu prilagoditi z notranjo reorganizacijo, da bi lahko bolje izpolnjevalo svoje obveznosti iz Pogodbe in uresničevalo svoje poslanstvo.
A significant step taken in 2008 by the Court to realise its mission and vision was the development of its Audit Strategy for the period 2009 to 2012.
Pomemben ukrep, ki ga je Sodišče izvedlo v letu 2008 za uresničitev svojega poslanstva in vizije, je bil razvoj njegove revizijske strategije za obdobje od leta 2009 do 2012.
The Audit Strategy sets two priority goals: to maximise the overall impact from its audits; and to increase efficiency by making best use of its resources.
V njej sta določena dva prednostna cilja: doseči največji možni učinek revizij in povečati učinkovitost s čim boljšo uporabo virov.
These goals will guide the Court’s work programmes over the period and also its efforts to continuously improve and to address the key challenges and significant opportunities for improvement highlighted by the peer review.
Ta cilja bosta vodilo delovnih programov Sodišča v prihajajočem obdobju ter njegovih prizadevanj za stalno izboljševanje in obravnavanje ključnih izzivov in pomembnih priložnosti za izboljšanje, ki so bili izpostavljeni v medsebojnem pregledu.
The Court’s competent and committed staff plays a central role in carrying out the work of the Court, in contributing to improving financial management as the independent guardian of the financial interests of the citizens.
Usposobljeni in predani uslužbenci Sodišča igrajo osrednjo vlogo pri opravljanju njegovih nalog in prispevajo k izboljševanju finančnega poslovodenja, za katerega si prizadeva institucija kot neodvisni varuh finančnih interesov državljanov.
On behalf of the Court and myself I would like to thank all members of staff for their dedication and professionalism during the last year.
V imenu Sodišča in v svojem imenu bi se jim želel zahvaliti za njihovo predanost in strokovnost v preteklem letu.
I would also like to thank in particular our former Secretary General, Mr Michel Hervé, who left the institution at the end of 2008, for his dedication and commitment.
Posebej bi se želel zahvaliti tudi nekdanjemu generalnemu sekretarju Sodišča, gospodu Michelu Hervéju, ki je institucijo zapustil ob koncu leta 2008, za njegovo zavezanost in predanost.
I wish you a pleasant reading of this Annual Activity Report which provides an overview of the Court and an account of its activities in 2008.
Želim vam prijetno branje tega letnega poročila o dejavnostih, ki vsebuje pregled Sodišča in opis njegovih dejavnosti v letu 2008.
The European Court of Auditors is the EU institution established by Treaty to carry out the audit of EU finances.
Evropsko računsko sodišče je institucija EU, ki je bila s Pogodbo ustanovljena za izvajanje revidiranja financ EU.
An independent and dynamic Court of Auditors, recognised for its integrity and impartiality, respected for its professionalism and for the quality and impact of its work, and providing crucial support to its stakeholders to improve the management of EU finances.
Neodvisno in dinamično Računsko sodišče, znano po svoji poštenosti in nepristranskosti, spoštovano zaradi svoje strokovnosti ter kakovosti in učinka svojega dela, ki zainteresiranim stranem zagotavlja bistveno podporo pri izboljševanju upravljanja financ EU.
Being involved in EU and worldwide public audit development.
Sodelovati pri razvoju revidiranja javnih financ v EU in po svetu.
Producing relevant, timely, high-quality reports, based on sound findings and evidence, which address the concerns of stakeholders and give a strong and authoritative message.
Zagotoviti uspešno komunikacijo zaradi spodbujanja skupinskega duha.
Ensuring effective communication to promote a team spirit.
Pripravljati relevantna, pravočasna poročila visoke kakovosti, osnovana na trdnih ugotovitvah in dokazih, ki obravnavajo skrbi zainteresiranih strani in katerih sporočilo je močno in veljavno.
Providing adequate output to stakeholders without seeking instructions or succumbing to pressure from any outside source.
Zagotoviti ustrezne izložke zainteresiranim stranem brez zunanjih navodil ali podleganja pritiskom kakršnega koli zunanjega vira.
THE EU BUDGET IS THE STARTING POINT FOR THE COURT’S AUDIT WORK
PRORAČUN EU JE IZHODIŠČNA TOČKA REVIZIJSKEGA DELA SODIŠČA
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 Member States.
Vendar imajo sredstva EU v nekaterih državah članicah pomembno vlogo pri financiranju javnih dejavnosti in skupni znesek je podoben ali enak BND nekaterih držav članic.
The revenue of the European Union mainly consists of contributions from Member States based on their gross national income (GNI – 65,4 %) and on a measurement connected to value added tax collected by the Member States (VAT – 16,9 %).
Prihodki Evropske unije so v glavnem sestavljeni iz prispevkov držav članic, izračunanih na podlagi njihovega bruto nacionalnega dohodka (BND – 65,4 %), in iz sredstev, zbranih na podlagi izračuna, povezanega z davkom na dodano vrednost, ki ga zberejo države članice (DDV – 16,9 %).
Customs and agricultural duties (so called traditional own resources – 16,5 %) also represent a significant share of revenue.
Pomemben delež prihodkov predstavljajo tudi carinske in kmetijske dajatve (tako imenovana tradicionalna lastna sredstva – 16,5 %).
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 kohezija (glej okvir 1).
The EU budget is financed through financial contributions from Member States (based mostly on national GNI) as well as customs and agricultural duties.
Proračun EU se financira s finančnimi prispevki držav članic (ki temeljijo predvsem na nacionalnem BND) ter s carinskimi in kmetijskimi dajatvami.
The EU budget is to a large extent directed to other causes than national budgets, partly due to differences in responsibilities.
V veliki meri je namenjen drugim zadevam kot nacionalni proračuni, deloma zaradi razlik v odgovornostih.
The Union is for example not responsible for social security systems, usually a large part of national spending.
Unija, na primer, ni odgovorna za sisteme socialne varnosti, ki običajno pomenijo velik del nacionalne porabe.
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 Poland to courses for the unemployed in Spain.
Že od 1980-ih let je velik del porabe namenjen koheziji – tj. regionalnemu in socialnemu razvoju – kjer se sofinancira širok razpon projektov od gradnje cest na Poljskem do tečajev za brezposelne v Španiji.
In 2009 spending on sustainable growth, of which the lion’s share is for cohesion, is planned at 39,6 % of the budget.
V letu 2009 je poraba za trajnostno rast, pri kateri je levji delež namenjen koheziji, načrtovana v višini 39,6 % proračuna.
This heading also includes a great part of the EU funds directed to research.
Ta postavka vključuje tudi velik del sredstev EU, namenjenih raziskavam.
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.
EU poleg tega porabi znatne zneske za razvoj in humanitarno pomoč ter za podporo državam, ki so tesno povezane z Unijo ali so kandidatke za pristop k Uniji.
6,7 % of the budget is needed for financing the administration of the Community institutions.
Za financiranje uprave institucij Skupnosti je potrebnih 6,7 % proračuna.
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.
Od 1960-ih največji del proračuna predstavlja kmetijska poraba, običajno prek plačil kmetom po vsej Uniji, čeprav se njen delež zdaj zmanjšuje.
In 2009 45,3 % of the budget is aimed at preservation and management of natural resources, mainly agriculture and rural development.
V letu 2009 je 45,3 % proračuna namenjenega ohranjanju in upravljanju naravnih virov, zlasti kmetijstvu in razvoju podeželja.
Agriculture — Preservation and management of natural resources
Kmetijstvo – ohranjanje inupravljanje naravnih virov
Source: General Budget of the European Union for the financial year 2009 (OJ L 69, 13.3.2009).
Vir: Splošni proračun Evropske unije za proračunsko leto 2009 (UL L 69, 13.3.2009).
The budget is decided annually — within the context of seven-year financial frameworks — by the Council, i.e. representatives of the Member States, and the directly elected European Parliament.
Proračun vsako leto sprejmeta – v okviru 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.
Predlaga ga Evropska komisija, ki je tudi odgovorna za njegovo izvrševanje.
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 odgovorne za določanje strategij porabe, izbiro upravičencev in projektov ter izplačevanje, kar je odvisno od shem porabe.
WHAT IS THE ROLE OF THE COURT ?
KAKŠNA JE VLOGA SODIŠČA?
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 so potrebne popolne in točne javno dostopne informacije, ki so podlaga za razpravo in sprejemanje 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 podobno 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 the 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 Parliament, the Council and the Commission, as well as by Member States, to improve the 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 osnovo za letni postopek razrešnice, pri katerem Parlament na podlagi priporočil Sveta odloči, ali je Komisija izpolnila svojo odgovornost za izvrševanje proračuna prejšnjega leta.
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 pri vzpostavljanju nadzornih in kontrolnih sistemov – notranje kontrole – sodelujejo s Komisijo, da zagotovijo pravilno porabo sredstev v skladu s pravili.
Internal control thus has an EU as well as a national dimension.
Tako ima notranja kontrola hkrati razsežnost 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, revidira evropska sredstva, ki jih upravljajo in porabljajo nacionalne uprave, tudi veliko nacionalnih revizijskih institucij.
OVERVIEW OF INTERNAL CONTROL AND EXTERNAL AUDIT OF THE EU BUDGET
PREGLED NOTRANJE KONTROLE IN ZUNANJEGA REVIDIRANJA PRORAČUNA EU
European Courtof Auditors
Evropskoračunskosodišče računskosodišče
Commission (DGs, Internal audit service)
Komisija (generalnidirektorati, služba za notranjo revizijo)
National Audit Institutions
Države članice Izvajalski organi
WHAT DOES THE COURT AUDIT?
KAJ SODIŠČE REVIDIRA?
1: financial, compliance and performance
Sodišče izvaja tri različne vrste revizij1
The Court carries out three different types of auditsaudits.
: revizijo računovodskih izkazov, revizijo skladnosti in revi- zijo smotrnosti poslovanja.
These address the three following questions:
Te obravnavajo naslednja tri vprašanja:
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 dano leto v skladu z veljavnim okvirom računovodskega poročanja? (Revizija računovodskih izkazov)
Are transactions in all material respects, in compliance with the legal and regulatory frameworks which govern them? (compliance audit)
Ali so transakcije v vseh pomembnih vidikih skladne s pravnimi in zakonskimi okviri, ki jih urejajo? (Revizija skladnosti)
HOW DOES THE COURT REPORT ITS RESULTS?
KAKO SODIŠČE POROČA O SVOJIH REZULTATIH?
The Court publishes the results of its audit work in the following types of report:
Sodišče objavlja rezultate svojega revizijskega dela v naslednjih vrstah poročil:
Annual reports — presenting the results of financial audits in the form of statements of assur- ance on the general budget2 and the European Development Funds3
Letna poročila – predstavljajo rezultate revizij računovodskih izkazov v obliki izjav o zanesljivo-
Specific annual reports — presenting the results of financial audits on the Communities’ agencies and bodies.
Specifična letna poročila – predstavljajo rezultate revizij računovodskih izkazov agencij in organov Skupnosti.
Special reports — presenting the results of selected performance and compliance audits.
Posebna poročila – predstavljajo rezultate izbranih revizij smotrnosti poslovanja in revizij skladnosti.
Special reports can be published at any time during the year.
Posebna poročila so lahko objavljena kadar koli med letom.
In addition, the Court is called upon to provide its opinion on new or updated legislation with a financial impact.
Poleg tega je Sodišče tudi zaprošeno, da poda svoje mnenje o novi ali posodobljeni zakonodaji s finančnim učinkom.
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 lahko najdete v priročnikih na spletni strani Sodišča (www.eca.europa.eu).