natgillin/translations-raw huggingface dataset:
In addition, the mandates of four Members (Greece, the Netherlands, Austria and the United Kingdom ) were renewed by the Council for a term of six years.
Poleg tega je Svet za obdobje šestih let obnovil mandate avstrijskega in nizozemskega člana, člana iz Združenega kraljestva ter grškega člana.
EUROPEAN COURT OF AUDITORS 2008
EVROPSKO RAČUNSKO SODIŠČE, LETO 2008
The European Court of Auditors is headed by a President who is elected for a renewable term of three years by the Members from amongst their number.
Evropsko računsko sodišče vodi predsednik, ki ga za obnovljiv mandat treh let izmed sebe izvolijo člani.
His or her role is that of primus inter pares — first amongst equals.
Ima vlogo primus inter pares – prvega ali prve 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 ter 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 11th President.
16. januarja 2008 je bil za 11. 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 six years.
Generalni sekretar je najvišji uradnik institucije in ga imenuje Sodišče za mandat šestih let, ki ga je mogoče obnoviti.
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 vsebuje enoto za vsak uradni jezik z izjemo irščine (22 jezikov).
The Secretary-General is also responsible for the Court’s secretariat.
Generalni sekretar je pristojen tudi za sekretariat Sodišča.
On 1 July 2007, the mandate of the present Secretary-General of the Court, Mr Michel Hervé, was renewed.
1. julija 2007 je bil obnovljen mandat sedanjega generalnega sekretarja Sodišča, g. Michela Hervéja.
THE STAFF OF THE COURT
USLUŽBENCI SODIŠČA
The European Court of Auditors has a staff of around 850 (836 on 31 December 2007) comprising auditors (484), translators (162) and administrative support.
Evropsko računsko sodišče ima približno 850 uslužbencev (836 dne 31. decembra 2007), med katerimi so revizorji (484), prevajalci (162) in administrativna podpora.
The Court’s audit staff have 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 spekter 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.
Kot vse druge institucije EU tudi Sodišče zaposluje državljane vseh držav članic.
AUDIT GROUP I
REVIZIJSKA SKUPINA I
AUDIT GROUP II
REVIZIJSKA SKUPINA II
STRUCTURAL POLICIES, TRANSPORT, RESEARCH AND ENERGY
OHRANJANJE IN UPRAVLJANJE NARAVNIH VIROV
• EAGF — financial audit • CAP — central systems • EAGF — markets • EAFRD • IACS • EFF, environment and public health
• Nadzor nad izvrševanjem nalog Sodišča• Stiki z institucijami Skupnosti• Stiki z VRI in mednarodnimi revizijskimi organizacijami• Pravne zadeve• Notranja revizija
• Structural policies — financial audit • Structural policies — performance audit • Transport, research and energy — financial audit • Transport, research and energy — performance audit
• EAGF – revizija računovodskih izkazov• CAP – osrednji sistemi• EAGF – trgi• EAFRD• IAKS• EFF, okolje in zdravje
AUDIT GROUP IV
REVIZIJSKA SKUPINA IV
AUDIT GROUP III
REVIZIJSKA SKUPINA III
OWN RESOURCES, BANKING ACTIVITIES, ADMINISTRATIVE EXPENDITURE, COMMUNITY INSTITUTIONS AND BODIES AND INTERNAL POLICIES
LASTNA SREDSTVA, BANČNE DEJAVNOSTI, UPRAVNI ODHODKI, INSTITUCIJE IN ORGANI SKUPNOSTI TER NOTRANJE POLITIKE
• Cooperation with developing countries (general budget of the European Union) • • Preaccession and neighbourhood policies • European Development Funds (African, Caribbean and Pacific States)
• Sodelovanje z državami v razvoju (splošni proračun EU)• Predpristopne in sosedske politike• Evropski razvojni skladi (afriške, karibske in pacifiške države)
• Own resources of the European Union • Administrative expenditure of the institutions of the European Union • Internal policies of the European Union • Borrowing, lending and banking activities • Community agencies and other decentralised bodies
• Lastna sredstva Evropske unije• Upravni odhodki institucij Evropske unije• Notranje politike Evropske unije• Najemanje in dajanje posojil ter bančne dejavnosti• Agencije Skupnosti in drugi decentralizirani organi
SECRETARIAT-GENERAL
GENERALNI SEKRETARIAT
Member responsible for the DAS, Dean
Michel HERVÉ, član Sodišča, odgovoren za DAS, doajen generalni sekretar
Member responsible for ADAR
Vojko Anton ANTONČIČ, član Sodišča, odgovoren za ADAR
Member responsible for communication
Lars HEIKENSTEN, član Sodišča, odgovoren za komunikacijo
• Human resources • IT and telecommunications • Finance and administration • Translation
• Kadrovska služba• Informatika in telekomunikacije• Finance in uprava• Prevajanje
• Audit methodology and support • Quality control • Communication and reports • Audit supervision and support to financial compliance audit • Reliability of the accounts and of management representations
• Metodologija revidiranja in podpora• Kontrola kakovosti• Komunikacija in poročila• Nadzor nad revidiranjem in podpora pri revidiranju računovodskih izkazov/skladnosti• Zanesljivost računovodskih izkazov in poslovodske predstavitve
The results of the Court’s financial and compliance audits are mainly published in annual reports on the general EU budget and on the European Development Funds (EDFs), as well as in specific reports on the Union’s agencies.
Rezultati revizij računovodskih izkazov in skladnosti, ki jih izvede Sodišče, so v glavnem objavljeni v letnih poročilih o splošnem proračunu EU in o evropskih razvojnih skladih (ERS) ter v specifičnih poročilih o agencijah Unije.
The results of its performance audits are published in special reports over the year.
Rezultati njegovih revizij smotrnosti poslovanja so objavljeni v posebnih poročilih med letom.
The Court also publishes opinions on draft legislation that has an impact on financial management.
Sodišče objavlja tudi mnenja o osnutkih zakonodaje, ki vpliva na finančno poslovodenje.
ANNUAL REPORTS ON THE 2006 FINANCIAL YEAR
LETNI POROČILI ZA PRORAČUNSKO LETO 2006
ANNUAL REPORT ON THE IMPLEMENTATION OF THE EU BUDGET
LETNO POROČILO O IZVRŠEVANJU PRORAČUNA EU
As the Court has repeatedly stated in its annual reports on the implementation of the general budget of the EU, the key to good management of the EU budget is sufficient, appropriate internal control systems operated by the Commission and Member States.
Kot je Sodišče večkrat ponovilo v svojih letnih poročilih o izvrševanju splošnega proračuna EU, so za dobro upravljanje proračuna EU ključnega pomena zadostni ustrezni sistemi notranje kontrole, ki jih izvajajo Komisija in države članice.
Over the past few years, the Court has recognised the Commission’s efforts to promote and apply improved internal control and management procedures covering both the reliability of EU accounts and the legality and regularity of the transactions recorded in them.
V zadnjih nekaj letih je Sodišče pripoznalo prizadevanja Komisije za spodbujanje in uporabo izboljšanih postopkov notranje kontrole in upravljanja, ki zajemajo tako zanesljivost računovodskih izkazov EU kot zakonitost in pravilnost transakcij, ki so v njih evidentirane.
The 2006 annual report continued this tradition by identifying areas of improvement — some significant — as well as setting out the large areas of expenditure where the situation continues to remain unsatisfactory.
Pri Letnem poročilu za leto 2006 se je ta tradicija nadaljevala tako, da so bila v njem opredeljena področja, kjer so možne izboljšave – nekatera od njih bistvena – ter predstavljena velika področja odhodkov, kjer položaj še naprej ostaja nezadovoljiv.
The Court concluded that the ‘Final annual accounts of the European Communities’ setting out the implementation of the 2006 EU budget presented fairly, in all material respects, the Communities’ financial position and the results, except for the overstatement of accounts payable and pre-financing in the balance sheet.
Sodišče je prišlo do zaključka, da so „končni letni računovodski izkazi Evropskih skupnosti“, v katerih je bilo predstavljeno izvrševanje proračuna EU za leto 2006, v vseh pomembnih vidikih pošteno prikazovali finančno stanje Skupnosti in rezultate, z izjemo previsoke navedbe obveznosti in predfinanciranja v bilanci stanja.
Further progress was therefore considered to be required for the newly introduced accruals accounts to be totally satisfactory and meet their full potential to provide reliable management and oversight information.
Zato se je štelo, da je potreben nadaljnji napredek, da bi bili novo uvedeni računovodski izkazi na podlagi nastanka poslovnih dogodkov popolnoma zadovoljivi in bi uresničili svoj celotni potencial za zagotavljanje zanesljivih upravljavskih in nadzornih informacij.
The intention of this section is to introduce, rather than to provide a summary of, the Court’s reports and opinions.
Namen tega oddelka 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, naj si nadaljnje podrobnosti ogledajo v polnih besedilih, kot jih je sprejelo Sodišče – na voljo so na spletni strani Sodišča (www.eca.europa.eu).
For areas of the budget covering the majority of payments recorded in the ‘Final annual accounts of the European Communities’ — agriculture (primarily in areas of spending not covered by the control system IACS), structural policies, internal policies and a significant proportion of external actions — the Court provided an adverse opinion on the legality and regularity, concluding that payments in these areas of expenditure are still materially affected by error.
Za proračunska področja, ki zajemajo večino plačil, evidentiranih v „končnih računovodskih izkazih Evropskih skupnosti“ – kmetijstvo (predvsem na področjih porabe, ki jih ne zajema kontrolni sistem IAKS), strukturne politike, notranje politike in bistven delež zunanjih ukrepov – je Sodišče izrazilo negativno mnenje o zakonitosti in pravilnosti, saj je prišlo do zaključka, da na plačila na teh področjih odhodkov še vedno pomembno vplivajo napake.
For payments in these areas, supervisory and control systems only partly succeeded in managing the risks of errors related to legality and regularity of transactions.
Nadzornim in kontrolnim sistemom je pri plačilih na teh področjih le delno uspelo obvladovati tveganje napak, povezanih z zakonitostjo in pravilnostjo transakcij.
The Court emphasised that complicated or unclear eligibility criteria or complex legal requirements had a considerable impact on the legality and regularity of transactions.
Sodišče je poudarilo, da so imela zapletena ali nejasna merila upravičenosti ali zapletene pravne zahteve znaten vpliv na zakonitost in pravilnost transakcij.
However, the Court noted a marked reduction in the estimated level of error in agricultural transactions and concluded that, where properly applied, IACS was an effective system to limit the risk of irregular expenditure.
Vendar je Sodišče ugotovilo znatno zmanjšanje ocenjene stopnje napak v transakcijah na področju kmetijstva in prišlo do zaključka, da je IAKS, kjer se pravilno izvaja, uspešen sistem za omejevanje tveganja nepravilnih odhodkov.
Moreover, the Court concluded that the transactions underlying commitments and revenue were free from material error, as were payments related to administrative expenditure, the majority of preaccession strategy and parts of external actions (see Box 3).
Poleg tega je Sodišče prišlo do zaključka, da v transakcijah, povezanih z obveznostmi in prihodki, ni bilo pomembnih napak, prav tako pa v plačilih, povezanih z upravnimi odhodki, večino predpristopne strategije ter deli zunanjih ukrepov (glej okvir 3).
BOX 3 SUMMARY OF THE LEGALITY AND REGULARITY OF UNDERLYING TRANSACTIONS BY AREA OF EXPENDITURE
OKVIR 3 POVZETEK ZAKONITOSTI IN PRAVILNOSTI OSNOVNIH TRANSAKCIJ PO PODROČJIH ODHODKOV
The table below highlights the key elements but cannot present all of the relevant details.
Tabela izpostavlja ključne elemente, ne more pa predstaviti vseh relevantnih podrobnosti.
Readers are recommended to refer to the body of the 2006 annual report for a complete analysis.
Bralcem se priporoča, da si celotno analizo ogledajo v besedilu Letnega poročila za leto 2006.
The table below summarises the overall assessment of supervisory and control systems, as outlined in the relevant chapters of the 2006 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 2006, in navedeni so širši rezultati preizkušanja reprezentativnih vzorcev transakcij, ki ga je izvedlo Sodišče.
Systems are classified as ‘partially satisfactory’ where some control arrangements have been judged to work adequately whilst others have not.
Sistemi so razvrščeni kot „delno zadovoljivi“, kjer se je za nekatere kontrolne ureditve presodilo, da delujejo ustrezno, medtem ko je delovanje drugih neustrezno.
Consequently, taken as a whole, they might not succeed in restricting errors in the underlying transactions to an acceptable level.
Posledično jim kot celoti ne bi nujno uspelo omejiti napak v osnovnih transakcijah na sprejemljivo raven.
For ‘Functioning of supervisory and control systems’ over administrative expenditure, the report draws attention to some weaknesses.
Glede „delovanja nadzornih in kontrolnih sistemov“ pri upravnih odhodkih poročilo opozarja na nekatere slabosti.
Specific assessments of the 2006 annual report
Posebne ocene v Letnem poročilu za leto 2006
Overall for CAP
Skupaj za SKP
Common agricultural Policy non-IACS non-IACS
Skupna kmetijska politika zunaj-IAKS zunaj-IAKS
Structural operations
Strukturne dejavnosti
Headquarters and delegations
Sedež in delegacije
Partially satisfactory
Zadovoljivo
Unsatisfactory
Delno zadovoljivo
Greater than 5 %
Več kot 5 %
Less than 2 % (below materiality threshold)
Manj kot 2 % (pod pragom pomembnosti)
ANNUAL REPORT ON THE EUROPEAN DEVELOPMENT FUNDS EDFS
LETNO POROČILO O EVROPSKIH RAZVOJNIH SKLADIH ERS
In 2007, the Court also published an annual report on the European Development Funds (EDFs).
Leta 2007 je Sodišče objavilo tudi letno poročilo o Evropskih razvojnih skladih (ERS).
While the opinion on the reliability of the EDFs accounts was unqualified, the opinion on the legality and regularity of the underlying transactions was qualified in respect of payments authorised in the beneficiary States under the responsibility of delegations, because of a material level of error in these transactions.
Medtem ko je bilo mnenje o zanesljivosti računovodskih izkazov Evropskih razvojnih skladov izraženo brez pridržka, je imelo mnenje o zakonitosti in pravilnosti osnovnih transakcij zaradi pomembne stopnje napak v teh transakcijah pridržek v zvezi s plačili, odobrenimi v državah upravičenkah v okviru odgovornosti delegacij.
OTHER ANNUAL REPORTS
DRUGA LETNA POROČILA
A further 28 specific annual reports, pertaining to the European agencies and other decentralised bodies, were adopted in 2007, as well as an annual report on the operational efficiency of the management of the European Central Bank.
V letu 2007 je bilo sprejetih še 28 specifičnih letnih poročil, ki zadevajo evropske agencije in druge decentralizirane organe, ter letno poročilo o učinkovitosti upravljanja Evropske centralne banke.
SPECIAL REPORTS PUBLISHED IN 2007
POSEBNA POROČILA, OBJAVLJENA V LETU 2007
The Court published a total of nine special reports in 2007.
Sodišče je v letu 2007 objavilo skupno devet posebnih poročil.
The reports examined financial management issues in a wide range of areas — from cooperation within the field of VAT in the EU Member States (8/2007) to capacity development in faraway countries such as Angola and Vietnam (6/2007).
V poročilih so bila preučena vprašanja v zvezi s finančnim poslovodenjem na širokem razponu območij – od sodelovanja na področju DDV v državah članicah EU (8/2007) do razvoja zmogljivosti v oddaljenih državah, kot sta Angola in Vietnam (6/2007).
The Court’s work identifies many different types of problems, with diverse consequences.
Sodišče s svojim delom ugotovi veliko različnih vrst težav z raznolikimi posledicami.
The weaknesses identified by the Court in the European institutions’ spending on their own buildings (2/2007) show that some EU funds have been spent unnecessarily in this area.
Slabosti, ki jih je Sodišče ugotovilo pri porabi evropskih institucij za njihove zgradbe (2/2007), kažejo, da so bila na tem področju nekatera sredstva EU porabljena brez potrebe.
The shortcomings observed in the report on fishery control, inspection and sanction systems (7/2007) could have serious consequences for both the fisheries resource and the future of the fishing industry.
Pomanjkljivosti, ugotovljene v poročilu o sistemih nadzora, inšpekcijskih pregledov in kazni na področju ribištva (7/2007) bi lahko imele resne posledice tako za ribolovne vire kot za prihodnost ribiške industrije.
Notwithstanding different types of spending in the different areas of the EU budget, several common themes can be identified in the Court’s reports, such as those listed below.
Kljub različnim vrstam porabe na različnih področjih proračuna EU je v poročilih Sodišča mogoče najti več skupnih tem, kot so:
While funds should be spent both quickly and efficiently, there can be tensions in achieving both aims at the same time.
Medtem ko je treba sredstva porabiti tako hitro kot učinkovito, lahko pride do trenj pri doseganju obeh ciljev hkrati.
This theme is covered in a report on Structural Funds mid-term processes (1/2007) as well as in one on the Commission’s management of the CARDS programme in the western Balkans (5/2007).
Ta tema je zajeta v poročilu o vmesnih postopkih za strukturne sklade (1/2007) ter v poročilu o Komisijinem upravljanju programa CARDS na zahodnem Balkanu (5/2007).
Although planning can never guarantee effectiveness, it is of significant importance.
Načrtovanje je bistvenega pomena, čeprav ne more nikoli zagotoviti uspešnosti.
Issues concerning strategic and long-term planning were addressed in reports on EU institutions’ expenditure on buildings (2/2007) and on the evaluation of EU research and technological development (RTD) framework programmes (9/2007) as well as in two reports related to foreign aid: one on the CARDS programme and one on the effectiveness of technical assistance in the context of capacity development (5/2007 and 6/2007).
Vprašanja, povezana s strateškim in dolgoročnim načrtovanjem, so bila obravnavana v poročilih o odhodkih institucij EU za zgradbe (2/2007) in o ocenjevanju okvirnih programov EU za raziskave in tehnološki razvoj (RTR) (9/2007) ter v dveh poročilih, povezanih s pomočjo tujini; v poročilu o programu CARDS in v poročilu o uspešnosti tehnične pomoči pri razvoju zmogljivosti (5/2007 in 6/2007).
Commission evaluations are a key element of its performance management system, both to assess performance and to identify improvements where necessary.
Komisijina vrednotenja so ključni element njenega sistema upravljanja delovanja tako pri ocenjevanju uspešnosti delovanja kot pri opredeljevanju izboljšav, kjer so te potrebne.
Undertaking them too early in the programming cycle means that there will be insufficient progress and relevant data to assess.
Če se vrednotenja izvedejo prezgodaj v programskem ciklusu, to pomeni, da za ocenjevanje ne bo na voljo dovolj napredka in relevantnih podatkov.
On the other hand, evaluating later may reduce the possibilities for making timely changes for the current period and improvements for the next.
Po drugi strani lahko pozneje izvedeno vrednotenje zmanjša možnosti uvedbe pravočasnih sprememb v tekočem obdobju in izboljšav za naslednjega.
Timing issues with regard to evaluation were addressed in both the report on Structural Funds mid-term processes (1/2007) and the report on RTD evaluation (9/2007).
Vprašanja časa vrednotenja so bila obravnavana tako v poročilu o vmesnih postopkih za strukturne sklade (1/2007) kot v poročilu o ocenjevanju RTR (9/2007).
Evaluations, as well as audits, are harder to carry out if there is a lack of clarity in the objectives of spending programmes, another topic addressed in these two audits.
Vrednotenja je enako kot revizije težje izvesti, če so cilji programov porabe premalo jasni, kar je še ena tema, ki se ji je posvečalo pri teh dveh revizijah.
Unclear objectives not only make programmes hard to evaluate and monitor, but, more importantly, present a risk to their effectiveness. ectiveness.
Nejasni cilji ne povzročajo samo težavnosti pri vrednotenju in spremljanju programov, temveč, kar je pomembnejše, tveganje za uspešnost programov.
The management and control of EU spending are governed by complex regulations, which need to be clear and unambiguous to ensure funds are spent as intended.
Upravljanje in kontrole porabe EU urejajo zapleteni predpisi, ki morajo biti jasni in nedvoumni, da se zagotovi poraba sredstev, enaka načrtovani.
The existence of clear definitions and rules is of importance if funds are to be collected or used as intended.
Obstoj jasnih opredelitev in pravil je pomemben za zbiranje in porabo sredstev, kakršna je bila načrtovana.
This issue was addressed in reports on the European Refugee Fund (3/2007) and on checks carried out by Member States on exports of agricultural products (4/2007).
To področje je bilo obravnavano v poročilih o Evropskem skladu za begunce (3/2007) in o pregledih izvoza kmetijskih proizvodov, ki so jih izvedle države članice (4/2007).
A lack of common definitions is one of the factors that can make cross-Member-State data less complete, comparable and reliable.
Pomanjkanje skupnih opredelitev je eden od dejavnikov, ki lahko zmanjšajo popolnost, primerljivost in zanesljivost čezmejnih podatkov držav članic.
This can have an impact when the data are used as the basis for decisions, such as the allocation of funds.
To ima lahko učinek, ko se podatki uporabijo kot podlaga za odločitve, kot je dodeljevanje sredstev.
Aspects of data quality were covered in the Refugee Fund report (3/2007) as well as in the fisheries report (7/2007).
Vidiki kakovosti podatkov so bili zajeti v poročilu o skladu za begunce (3/2007), pa tudi v poročilu o ribištvu (7/2007).
Special reports published in 2007
Posebna poročila, objavljena v letu 2007
The implementation of the mid-term processes — Structural Funds 2000–06
1/2007 o izvajanju vmesnih postopkov za strukturne sklade v obdobju 2000–2006
Management of the European Refugee Fund (2000–04)
3/2007 o vodenju Evropskega sklada za begunce (2000–2004)
OPINIONS PUBLISHED IN 2007
MNENJA, OBJAVLJENA V LETU 2007
The Court also contributes to improving the financial management of EU funds by providing opinions on proposals or financial management issues.
Sodišče k izboljševanju finančnega poslovodenja sredstev EU prispeva tudi z izdajanjem mnenj o predlogih ali vprašanjih, povezanih s finančnim poslovodenjem.