natgillin/translations-raw huggingface dataset:
(6) Even if Austria’s Court of Auditors is not obliged to provide certification of the reliability of federal and provincial accounts, the Court checks that the utilisation of public funds is in compliance with the principles of reliability, legality, regularity, economy, e ciency and e ectiveness.
(6) Čeprav avstrijsko Računsko sodišče ni dolžno izdajati potrdila o zanesljivosti zveznih in deželnih računov, preverja, ali se pri uporabi javnih sredstev upoštevajo načela zanesljivosti, zakonitosti, pravilnosti, gospodarnosti, učinkovitosti in uspešnosti.
ANNUAL REPORT 2005 FROM THE COMMISSION ON THE PROTECTION OF THE EUROPEAN COMMUNITIES’ FINANCIAL INTERESTS FIGHT AGAINST FRAUD accounts even in the absence of a legal obligation for cer-ti cation by an internal body.
LETNO POROČILO 2005 POROČILO KOMISIJE O ZAŠČITI FINANČNIH INTERESOV SKUPNOSTI BOJ PROTI GOLJUFIJAM izdajo potrdilo o veljavnosti, določeno v členu 38 Uredbe
Among them, three indi- cated that these audits concerned Community funds (104
V večini primerov je ta zunanji organ organ javnega prava, ki je najvišji revizijski organ v državi. Potrdila se v večini
bodies were established with the specific objective of managing and controlling Community funds.
(ES) 1260/1999 in členu 15 Uredbe (ES) 438/2001(109), pristojen tudi za potrjevanje nacionalnih obračunov(110).
Most Member States (
Večina držav članic(
) have indicated that the certifica- ca-
) je navedla, da certifikacijski organi izdajo mnenje o zneskih, ki se jih lahko izterja.
A large majority of Member States declared that they had a legal obligation to obtain from an external body an annual certification that ensured the legality and regularity of public expenditure. e only exceptions were Spain, Italy and Austria.
ves proračun(106) in se v vseh primerih predložijo nacionalnim parlamentom, predvsem zaradi potrditve zakonitosti in pravilnosti upravljanja nacionalnih obračunov.
tion bodies give an opinion on the amounts likely to be recovered.
Sklepne ugotovitve mnenje o zneskih, ki se lahko izterjajo(107
In most cases, this external body is a public body corresponding to the highest state auditing body.
Nadzor sredstev Skupnosti (sredstva v deljenem upravljanju)
ted to the national parliaments, particularly to certify the legality and e ciency of the management of national accounts.
Večina nacionalnih predpisov določa obveznost pridobitve potrdila o nacionalnih obračunih od neodvisnega zunanjega organa.
Only in some Member States do the certifications provide an opinion on the total amounts likely to be recovered (107).
Skoraj vedno gre za nacionalno vrhovno revizijsko institucijo (VRI). V večini primerov revizije VRI zadevajo celoten proračun, poročila ali potrdila obračunov pa se predložijo nacionalnim parlamentom.
Control of Community funds (funds in shared management) e obligation to obtain a certification delivered by an internal body is not so widespread.
Obveznost pridobitve potrdila, ki ga izda notranji organ, ni tako razširjena.
Around 10 Member States only make such provision.
Pozna jo samo deset držav članic.
As a result, the situation is more diverse than in the case of certifications by an external body.
Položaj je še bolj raznolik kot v primeru potrjevanja s strani zunanjega organa.
In a few cases, the certification is delivered not by an auditor but at the level of the department in charge of management.
V nekaterih primerih potrdila ne izda revizor, ampak oddelek, pristojen za upravljanje.
In their replies to the questionnaire, the Member States indicated that more than half of the national certification bodies provided for in Article 3 of Regulation (EC) No 1663/1995 for the EAGGF Guarantee Section full the necessary conditions for recognition by the national authorities as certifiers of national accounts (108).
V odgovoru na vprašalnik so države članice navedle, da več kot polovica nacionalnih certifikacijskih organov izčlena 3 Uredbe (EGS) št. 1663/95 za Jamstveni sklad EKUJS izpolnjuje potrebne pogoje, da jih nacionalniorgani priznajo kot potrjevalce nacionalnihračunov(108).
In cases where they do not full the conditions, the Member States explain this by the absence of a legal basis and by the fact that the
V vseh primerih, razen v Estoniji, na Nizozemskem in Švedskem, ti organi izdajo mnenje o zneskih, ki jihlahko izterjajo plačilni organi.
(105) e only exceptions are Belgium (federal and regional level), Germany (certifications at federal and regional level), Finland (certifications at the level of e Commission considers that these documents, in cases where they also concern Community funds, could provide an additional degree of assurance demonstrating the correct usage of European funds. e Court of Auditors could also consider the possibility of taking them into consideration to guarantee the legality and regularity of the accounts of the European budget.
Komisija meni, da bi bili lahko ti dokumenti v primerih, ko zadevajo tudi sredstva Skupnosti, dodatno zagotovilo, ki dokazuje pravilno uporabo evropskih sredstev. Računsko sodišče bi tako lahko predvidelo možnost njihovega upoštevanja, da se zagotovi zakonitost in pravilnost računov v evropskem proračunu.
the accounting office) and the United Kingdom (certifications at national level and at project level).
) Edine izjeme so Belgija (zvezna in regionalna raven), Nemčija (potrjevanje na zvezi in deželni ravni), Finska (potrjevanje na ravni javnega računovodstva) in Združeno kraljestvo (potrjevanje na nacionalni ravni in na ravni projetka).
) In the case of Poland, certification by an external body is limited to
) Zabeležiti je treba primer Poljske, kjer je potrjevanje s strani zunanjega
) In addition to the certificate issued by an independent person or body when
plačilni organ potrdi vse izjave o odhodkih, ki se Komisiji predložijo večkrat na leto.
) Cyprus, Estonia, Hungary, Lithuania, Latvia, Luxembourg, Slovakia and the a programme is wound up, the paying authority certifies all the declarations of expenditure that are presented to the Commission several times a year.
) Estonija, Ciper, Latvija, Litva, Luksemburg, Madžarska, Slovaška in
) Czech Republic, Greece, France, Cyprus, Latvia, Lithuania, Luxembourg, a
) Češka, Grčija, Francija, Ciper, Latvija, Litva, Luksemburg, nekaj dežel v
(110) Italy (for national co-financing), Lithuania, the Netherlands and Slovakia.
Avstriji, Poljska, Slovenija, Slovaška, Finska in Združeno kraljestvo.
Austria, Slovenia, Slovakia, Finland and the United Kingdom.
Avstrija, Slovenija, Slovaška, Finska in Združeno kraljestvo.
Annual report 2005 from the Commission on the protectionof the European Communities’ financial interests
Letno poročilo 2005Poročilo komisije o zaščiti nančnih interesov Skupnosti
Fight against fraud
Boj proti goljufijam jam
Annual report 2006 from the Commission on the protection of the European Communities’ nancial interests
Letno poročilo 2006Poročilo Komisije o zaščiti nančnih interesov Skupnosti
© European Communities, 2007 Reproduction is authorised provided the source is acknowledged.
© Evropski skupnosti, 2007 Reprodukcija je dovoljena z navedbo vira.
Foreword procedure, the report examines the steps taken to improve recovery of amounts not collected or wrongly paid, as well as the mechanisms for recovery by osetting under national law. e report further contains information on the amounts recovered and the nancial corrections undertaken, in particular when a payment was not made in conformity with Community rules.
Poleg omenjenega postopka preiskav poročilo predstavlja ukrepe, sprejete za izboljšanje izterjave neprejetih ali nepravilno izplačanih zneskov, ter mehanizme izterjave s pobotom v nacionalnem pravu. V poročilu so tudi informacije o izterjanih zneskih in finančnih popravkih, zlasti glede plačil, ki niso bila izvedena v skladu s pravili Skupnosti.
e report lists measures taken in the area of risk assessment and management in various elds such as public procurement, grants and subsidies.
Letošnje letno poročilo o boju proti goljufijam in zaščiti finančnih interesov, ki so ga skupaj pripravile Komisija in države članice EU, na številnih mestih poudarja potrebo po nadaljevanju prizadevanj za hitrejšo in kakovostnejšo izmenjavo informacij med Komisijo in državami članicami o nepravilnostih. To je področje deljene odgovornosti Komisije in držav članic.
I am pleased to note that these best practices spread and that some Member States apply the same tools to the EU budget and to protect their own nancial interests.
Podatki na splošno kažejo, da se je skupno število nepravilnosti povečalo glede Kmetijskega sklada, Kohezijskega sklada in predpristopnih skladov, zmanjšalo pa glede lastnih sredstev in strukturnih skladov.
I am condent that these eorts will contribute to the improvement of assurance statements on how the money is spent, and ultimately an integrated control framework for which the Commission tabled an action plan in 2006.
Vendar je statistično oceno vseh nepravilnosti, o katerih so države članice obvestile Komisijo, treba jemati nekoliko z pridržkom, saj se prakse poročanja še preveč razlikujejo. Dober pretok informacij je bistven za uspešne skupne ukrepe proti povzročiteljem nepravilnosti.
is year’s annual report on the fight against fraud and protection of the nancial interests, jointly produced by the European Commission and the EU Member States, is rich in ndings that underline the continued need for progress in speed and quality of exchanges on irregularities between the Commission and the Member States. is is an area of joint responsibility of the Commission and the Member States.
Poročilo navaja ukrepe, sprejete v zvezi z oceno in upravljanjem tveganja na različnih področjih, kot so javna naročila, dotacije in subvencije.
Overall gures show that the total number of irregularities increased for agriculture, cohesion and preaccession funds, and decreased for own resources and Structural Funds. e statistical evaluation of all irregularities communicated to the Commission by the Member States has to be taken with a grain of salt because reporting practices still vary too much.
Z zadovoljstvom ugotavljam, da se te najboljše prakse širijo in da nekatere države članice za proračun EU uporabljajo ista orodja kot za zaščito lastnih finančnih interesov.
A good ow of information is essential for eective joint action against fraudsters. e Commission and the Member States should also work together to safeguard our nancial resources and to recover eectively the money which has been aected.
Prepričan sem, da bodo ta prizadevanja prispevala k izboljšanju izjav o zanesljivosti glede porabe denarja in izvajanju integriranega okvira kontrole, za katerega je Komisija leta 2006 predložila akcijski načrt.
is report provides valuable information for everybody interested in existing tools and practices, actual results and what more can be done to protect European taxpayers’ money.
To poročilo nudi dragocene informacije vsem, ki jih zanimajo obstoječa orodja in prakse, doseženi rezultati ter nadaljnja prizadevanja za zaščito denarja evropskih davkoplačevalcev.
In addition to the routine overview of the most signicant measures taken in 2006 by the Member States and the Commission in this area, the 2006 report covers the use by the Commission and the Member States of a number of instruments (debarment, blacklisting, whistleblowing and similar warning systems, and tools for risk analysis/risk management) that help to prevent and detect fraud.
Poleg splošnega pregleda najpomembnejših ukrepov, ki so jih države članice in Komisija v letu 2006 sprejele na tem področju, zajema poročilo za leto 2006 tudi številne instrumente (izključitev, črne liste, notranje informatorje in podobne mehanizme opozarjanja ter orodja za analizo in upravljanje tveganja), ki so jih Komisija in države članice uporabile pri preprečevanju in ugotavljanju goljufij.
S KVice-President of the European Commission, Administrative aairs, audit and anti-fraud anks to the new nancial regulation for the EU budget, the exchange on unreliable beneciaries will be stepped up, and the principle of transparency is translated in the publication of information about the beneciaries of all EU spending.
S pomočjo nove finančne uredbe za proračun EU se bo izboljšala izmenjava informacij o nezanesljivih upravičencih, na podlagi načela preglednosti pa bodo objavljene informacije o upravičencih do vseh sredstev EU.
Along this line the Commission hosts a central web portal with links to the relevant websites in the Member States, with information on beneciaries of grants.
Komisija ima tudi osrednji spletni portal s povezavami na koristne spletne strani držav članic, na katerih so na voljo informacije o upravičencih do subvencij.
We are convinced that providing the public with access to -nancial information enables it to exert indirect control on how the EU budget is spent and gain a better understanding of the policies pursued.
Prepričani smo, da lahko javnost s tem, ko ji je zagotovljen dostop do finančnih informacij, izvaja posredni nadzor nad porabo proračunskih sredstev EU in bolje razume politike, ki se vodijo na tem področju.
e report also analyses warning systems based on internal informers in the Member States and the European institutions who provide initial information that could trigger further investigations. At the other end of the investigative
Poročilo prav tako analizira mehanizme opozarjanja z uporabo notranjih informatorjev v državah članicah in
Results of the fight against fraud: statistics on fraud and other irregularities 1.1.
Rezultati boja proti goljujam: statistični podatki o goljujah in drugih nepravilnostih
Statistics on fraud and other irregularities reported by the Member States in 2006
1.1 Statistični podatki o goljujah in drugih nepravilnostih, ki so jih države članice sporočile v letu 2006
Fraud prevention
Preprečevanje goljuj
Measures relating to expenditure
2.1.2 Carinsko področje 2.2 Baze podatkov o izključitvi, opozarjanju in zanesljivosti
Debarment, early warning and reliability databases
2.2.1 Na evropski ravni 2.2.2 V državah članicah
European institutions 3.1.2.
3.1.2 Države članice
Protecting the euro 3.6. Initiatives taken by certain Member States in 2006
3.2 Reforma Evropskega urada za boj proti goljujam (OLAF) 3.3 Razvoj medsebojne pomoči 3.4 Boj proti tihotapljenju in ponarejanju cigaret 3.5 Zaščita eura 3.6 Ukrepi, ki so jih nekatere države članice sprejele v letu 2006
ANNUAL REPORT 2006 FROM THE COMMISSION ON THE PROTECTION OF THE EUROPEAN COMMUNITIES’ FINANCIAL INTERESTS FIGHT AGAINST FRAUD
LETNO POROČILO 2006 POROČILO KOMISIJE O ZAŠČITI FINANČNIH INTERESOV SKUPNOSTI BOJ PROTI GOLJUFIJAM
Recovery 4.1. Agriculture
Izterjava 4.1 Kmetijstvo
4.1.1. e work of the Task Force Recovery 4.1.2. Financial corrections
4.1.1 Delo Projektne skupine za izterjavo 4.1.2 Finančni popravki
Introduction deal with other irregularities.
Uvod področje analize in obvladovanja tveganj ter baz podatkov o izključitvi in opozarjanju.
It also examines the topic of risk analysis and risk management and debarment databases and warning systems. e third part gives an account of the anti-fraud measures taken.
V tretji točki so povzeti ukrepi, sprejeti za boj proti go-ljujam.
It also contains a section on warning systems involving internal informers.
Ta točka vsebuje tudi poglavje o mehanizmih opozarjanja s strani notranjega informatorja.
e protection of the Communities’ nancial interests and the fight against fraud are areas of shared responsibility between the Community and the Member States.
Zaščita nančnih interesov Skupnosti in boj proti golju-jam sta področje deljene odgovornosti med Skupnostjo in državami članicami.
Each year the Commission, in cooperation with the Member States, produces a report presenting the new measures they have taken to meet their obligations in this eld, in accordance with Article 280 of the EC Treaty. e report is addressed to Parliament and the Council and is published.
Komisija v sodelovanju z državami članicami vsako leto pripravi poročilo o novih ukrepih, sprejetih zaradi izpolnjevanja obveznosti iz člena 280 Pogodbe ES. To poročilo se pošlje Evropskemu parlamentu in Svetu ter se objavi.
e fourth part presents the steps taken to improve recovery of amounts not collected or wrongly paid.
V četrti točki so predstavljeni ukrepi za izboljšanje postopka izterjave neprejetih ali nepravilno izplačanih zneskov.
It contains a section on mechanisms for recovery by osetting under national law.
Ta točka vsebuje poglavje o mehanizmih izterjave s pobotom v nacionalnem pravu.
e report provides only a summary of the measures taken and the results obtained. Alongside it, the Commission publishes two working papers, one detailing the Member e Commission and the Member States jointly decided that, as well as giving a general overview of the measures taken in various areas, the report should deal with four specic issues: risk analysis; risk management; debarment databases and warning systems involving internal informants; and mechanisms for recovery by osetting.
V soglasju z državami članicami je bilo dogovorjeno, da se poleg splošnega pregleda na različnih področjih sprejetih ukrepov predstavijo tudi štiri posebna vprašanja: analiza in obvladovanje tveganja, baze podatkov o izključitvi in opozarjanju, mehanizmi opozarjanja s strani notranjih informatorjev in mehanizmi izterjave s pobotom.
States’ contributions (1) and the other containing statistics on the irregularities reported by the Member States (2).
Komisija sočasno objavlja dva delovna dokumenta, od katerih eden vsebuje seznam prispevkov držav članic (1), drugi pa statistične podatke o nepravilnostih, ki so jih sporočile države članice (2).
Previous years’ reports are available on OLAF’s web-
Poročila za pretekla leta so na voljo na spletni strani
site ( e first part of the report gives a summary of the statistics concerning irregularities reported by the Member States in accordance with sectoral regulations and provides some gures relating to the operational activities of the European Anti-Fraud Oce (OLAF).
V prvi točki poročila so povzeti rezultati statističnih podatkov o primerih nepravilnosti, ki so jih države članice sporočile v skladu s sektorskimi uredbami, predstavljenih pa je tudi nekaj številk o operativnih dejavnosti Evropskega urada za boj proti goljujam (OLAF).
) ‘Implementation of Article 280 of the Treaty by the Member States in 2006’, SEC(2007) 930.
„Izvajanje člena 280 Pogodbe ES s strani držav članic v letu 2006“, SEC(2007) 930.„Statistična analiza nepravilnosti“, SEC(2007) 938.http://ec.europa.eu/anti_fraud/reports/anti-fraud_en.html.
(2) ‘Statistical evaluation of irregularities’, SEC(2007) 938.(3) http://ec.europa.eu/anti_fraud/reports/anti-fraud_en.html e second part concerns the measures taken by the Member States and the Commission to prevent fraud and to
Druga točka se nanaša na ukrepe, ki so jih države članice in Komisija sprejele v zvezi s preprečevanjem goljuj in drugih nepravilnosti. Ta točka vključuje tudi tematsko
Results of the fight against fraud: statistics on fraud and other irregularities with expenditure directly managed by the Communities, the Commission has taken steps to ensure that they are provided in future.
V Preglednici 1 je povzeto število sporočenih nepravilnosti in tudi zadevni zneski za vsak sektor.
In the elds where the Member States implement the budget (agricultural policy, Structural Funds and preaccession funds) and for the collection of the Community’s own resources, Community legislation requires the Member States to report suspicions of fraud and other irregularities aecting Community nancial interests.
Na področjih, na katerih države članice izvršujejo proračun (kmetijska politika, strukturni skladi, predpristopni skladi), in pri zbiranju lastnih sredstev Skupnosti zakonodaja Skupnosti nalaga državam članicam obveznost, da sporočijo sume goljuj in drugih nepravilnosti, ki škodijo nančnim interesom.
Expenditure managed by the Member States accounts for some 80 % of the Community budget.
Izdatki, ki jih upravljajo države članice, zajemajo približno 80 % proračuna Skupnosti.
In 2006, the number of cases of fraud and irregularities reported (exceeding EUR 10 000) was down 12 % on 2005 (from 5 943 to 5 243), but the amount aected by irregularities rose by over 7 % (from EUR 328 million to EUR 353 million (4)).
Število sporočenih primerov odkritih goljuj in nepravilnosti (primeri za zneske nad 10 000 EUR) se je v letu 2006 zmanjšalo za 12 % v primerjavi z letom 2005 (s 5 943 na 5 243), vendar se je znesek nepravilnosti povečal za 7 % (s 328 milijonov EUR na 353 milijonov EUR (4)).
Suspected fraud accounts for approximately 22 % of the cases of irregularities reported, with an estimated nancial impact of EUR 134.39 million, equivalent to approximately 0.94 % of the total amount of own
Sumi go-ljuj zajemajo približno 22 % sporočenih primerov nepravilnosti (ocenjeni nančni vpliv znaša približno 134,39 milijona EUR ali približno 0,94 % lastnih sredstev v letu 2006, v primerjavi s 105,3 milijona EUR ali približno 0,85 % lastnih sredstev v letu 2005).
4 e Commission’s working paper on ‘Statistical evaluation of irregularities’, published at the same time as this report, presents an in-depth analysis of the statistics derived from the information received. ough this report does not include statistics on irregularities detected in connection
Dokument služb Komisije „Statistična ocena nepravilnosti“, objavljen hkrati s tem poročilom, vsebuje temeljito analizo statističnih podatkov, dobljenih na podlagi teh prejetih sporočil. To poročilo ne vsebuje statističnih podatkov o odkritih nepravilnostih na področju izdatkov, ki jih neposredno upravljata Skupnosti, vendar je Komisija storila vse potrebno, da bodo odslej vključeni tudi ti podatki.
) e gures published in the 2005 report have been updated.
Številke, objavljene v poročilu za leto 2005, so bile posodobljene.
Table 1: Number of irregularities and amounts, 2006
Preglednica 1: Število nepravilnosti in zneski – leto 2006
TOTAL 2006
SKUPAJ 2006
Estimated nancial impact of suspected fraud (million EUR)
Število sporočenih nepravilnosti
Number of irregularities reported
Ocenjeni nančni vpliv sumov goljuj (zneski v milijonih EUR)
Total estimated nancial impact of irregularities, including suspected fraud (million EUR)
Ocenjeni skupni nančni vpliv nepravilnosti, vključno s sumi goljuj (zneski v milijonih EUR)
134.39 (~0.94 % of the total amount of own resources in 2006 *
134,39 (~0,94 % skupnega zneska lastnih sredstev v letu 2006 *
29.8 (~0.06 % of total allocations)
29,8 (~0,06 % skupnega zneska dodeljenih sredstev)
157.56 (~0.41 % of total allocations)
157,56 (~0,41 % skupnega zneska dodeljenih sredstev)
Structural Funds and Cohesion Fund
Strukturni skladi in Kohezijski sklad
Preaccession funds
Predpristopni skladi
323.32 (~0.94 % of own resources and ~0.2 % of the total expenditure in the three areas ***
323,32 (~0,94 % zneska lastnih sredstev in ~0,2 % skupnega zneska izdatkov na vseh treh področjih ***
* is percentage is calculated on the basis of an estimate of traditional own resources in the 2006 general budget, and not on the basis of accounts. ** Percentage of suspected fraud during the 2000–06 period for all funds allocated during the period.*** e pro rata for 2000–06 has been taken into account for the preaccession fund.
* Ta odstotni delež se izračuna na podlagi ocene tradicionalnih lastnih stredstev v splošnem proračunu za leto 2006 in ne na podlagi računovodskih evidenc.** Odstotni delež sumov goljuje v obdobju 2000–2006 za vsa sredstva, dodeljena v tem obdobju.*** Za predpristopne sklade se je upošteval sorazmerni delež za obdobje 2000–2006.
ANNUAL REPORT 2006 FROM THE COMMISSION ON THE PROTECTION OF THE EUROPEAN COMMUNITIES’ FINANCIAL INTERESTS FIGHT AGAINST FRAUD
LETNO POROČILO 2006 POROČILO KOMISIJE O ZAŠČITI FINANČNIH INTERESOV SKUPNOSTI BOJ PROTI GOLJUFIJAM njave“.