natgillin/translations-raw huggingface dataset:
OLAF is responsible for undertaking detailed investigations and instigating prosecutions in Member and beneficiary States, and following up the resultingrecovery of EU funds.
OLAF jedolžen sprožiti podrobno preiskavo in odrediti pregon v državah članicah in državah upravičenkah ter spremljatipovračilo sredstev EU, ki iz tega izhaja.
The Treaty also requires that the Court of Auditors be requested to give a formal opinionon each proposal tointroduce or amend legislation with a financial impact, including the fight against fraud.
Pogodba narekuje tudi, da je treba Računsko sodišče zaprositi za uradno mnenjeo vsakem predlogu za uvedbo ali spremembo zakonodajnega akta v zvezi s financami in bojem proti goljufijam.
Other European Unioninstitutions may also request the Court to give its formal opinion on specific matters.
Druge institucije Evropske unije lahkoprav tako zaprosijo Sodišče, da poda uradno mnenje o posebnih vprašanjih.
AUDIT APPROACH
REVIZIJSKI PRISTOP
In line with other public audit institutions, the European Court of Auditors undertakes two different types of audit,namely financial auditand sound financial management audit.
Tako kot druge javne revizijske institucije tudi Evropsko računsko sodišče uporablja dve različni vrsti revizije, insicer revizijo računovodskih izkazovinrevizijo smotrnosti poslovanja.
Reliability of the accounts:Are the financial statements complete and accurate?
Zanesljivost poslovnih knjig:Ali so računovodski izkazi popolni in točni?
According to the Treaties and the Financial Regulation, it is the duty of the Court of Auditors to audit the financial statements on the revenue and expenditure relative to the general budget of the European Union, the European Development Funds and all bodies and agencies set up by the Union.
Po pogodbah in Finančni uredbi je naloga Računskega sodišča revidiranje računovodskih izkazov vseh prihodkov inodhodkov, povezanih s splošnim proračunom Evropske unije, Evropskih razvojnih skladov ter vseh organov in agencij, kijihje ustanovila Unija.
In general, these comprise a balance sheet, aneconomic outturn account, a cash-flow table, a statement of changes in capital and explanatory notes.
Medračunovodskeizkaze spadajo bilanca stanja,izkaz poslovnega izida, izkaz finančnih tokov, izkaz gibanja kapitala in pojasnjevalne opombe.
The objectiveis to establish whether the financial statements show a true and fair viewof the results for the yearand the financial situation at the year end: that transactions, assets and liabilities have been fully and correctly enteredinto the accounting records; that they exist; that they belong to the audited body; and that they are correctlypresented in the financial statements.
Glavni ciljje ugotoviti, aliračunovodskiizkazi odražajoresničnoin pošteno sliko rezultatov tekočega leta in finančnega stanja ob koncu leta: da so bili poslovni dogodki, sredstva in obveznosti v celoti in pravilno vknjiženi, dadejansko obstajajo, da pripadajo revidirancu in da so pravilno predstavljeni v računovodskih izkazih.
An assessment is made of the appropriateness of the accounting principlesused and of significant estimates made by management.
Ugotovi seustreznost uporabljenih računovodskih načel in pomembnejših ocen uprave.
Legality and regularity:Has the income been collected and expenditure incurred in conformity with all relevantrules and regulations?
Zakonitost in pravilnost:Ali so bili prihodki prejeti in ali so odhodki nastali v skladu z vsemi veljavnimi praviliin predpisi?
The Treaties and the Financial Regulation require the Court to audit the legality and regularity of the transactions bywhich the EU finances and implements its budget.
Pogodbe in Finančna uredba določajo, da mora Sodišče revidirati zakonitost in pravilnost poslovnih dogodkov, prekkaterih EU financira in izvršuje svoj proračun.
The objectiveis to ensure that transactions have been executed in accordance with the relevantrules andregulations, that they exist in reality, have been correctly calculated and that the beneficiaries of EU aid havefulfilled their obligations.
Glavni ciljje zagotoviti, da so bili poslovni dogodki izvedeni v skladu z veljavnimi pravili in predpisi,da dejansko obstajajo, da so bili pravilno izračunani in da so upravičenci pomoči EU izpolnili svoje obveznosti.
The audit covers all aspects from receipt or payment by the Commission throughdifferent levels of administration down to individual elements of EU revenue or receipt by the final beneficiary.
Revizija zajema vsevidike od prejemkov ali plačil Komisije prek različnih ravni uprave, vse do posameznih elementov prihodkov EU aliizplačil končnim upravičencem.
Statement of Assurance (DAS)
Izjava o zanesljivosti (DAS)
Since 1994 the Court has been required by the Treaty to provide a Statement of Assurance(DAS - déclaration d'assurance), comprising an opinion on the reliabilityof the European Union’s financial statements and an opinion on thelegality and regularityof the transactions underlying them.
Po pogodbi mora Sodišče vse od leta 1994 podajati Izjavo o zanesljivosti(D), ki vsebujemnenje o zanesljivostiračunovodskih izkazov Evropske unije in mnenje o zakonitosti in pravilnostiposlovnih dogodkov,povezanih s temi računovodskimi izkazi.
The DAS is based on the results of detailed financialaudits.
DAS temelji na rezultatih podrobnih revizij računovodskih izkazov.
The main objectivesof the DAS are to inform the discharge authority whether:the consolidated financial statements of the general budget of the European Union, drawn up by the European Commission, present a true and fairviewof the financial activities for the year and of the year-end situation; and legal and contractual provisions have been respected when executing the budget.
Glavna cilja DAS sta obvestiti organ, ki da razrešnico: ali konsolidirani računovodski izkazi splošnega proračuna Evropske Unije, ki jih pripravi Evropska komisija,odražajo resnično in pošteno slikofinančnih dejavnosti za revidirano leto in stanja ob koncu leta; ali so bile pri izvrševanju proračuna upoštevane pravne in pogodbene določbe.
The Court's overall DAS opinion is based on specific appraisals for each major area of European Union activity whichprovide detailed information on sources of error, weaknesses and how management could be improved.
Celotno mnenje DAS Sodišča temelji na specifičnihih ocenah za vsako poglavitno področje dejavnosti Evropske unije,ki vsebujejo podrobne informacije o virih napak, pomanjkljivostih in o tem, kako bi se dalo izboljšati poslovodenje.
Assessment of the functioning of the internal control systems (particularly the supervisory systems) both at the Commission and in Member and beneficiary States;Audit evidencebased on the testing of a sample of transactions from each budgetary field;Evidence arising from the audits of EU finances carried out by other auditors; and Examination of the annual activity reports and declarationsissued by the Directors-General of the European Commission.
Specifične ocene temeljijo na: ocenah delovanja sistemov notranjih kontrol(predvsem nadzornih sistemov) tako v Komisiji kot v državah članicah in državah upravičenkah; revizijskih dokazih,ki temeljijo na preizkušanju vzorca transakcij za vsako proračunsko področje; dokazih, ki izhajajo iz revizij financ EU, ki so jih izvedli drugi revizorji; pregledih letnih poročil o delu in izjav,ki jih objavijo generalni direktorji Evropske komisije.
The DAS specific appraisals include monitoring elementsin order to provide an objective assessment of the quality offinancial management and to allow the monitoring of progress over time.
Specifične ocene DAS vključujejo elemente spremljanja,da bi se pripravila objektivna ocena kakovosti finančnega poslovodenja in spremljanja napredka.
The DAS statement, with accompanying information, is published in the Court's Annual Report, which the Courtdelivers to the European Parliament and Council.
Izjava DAS je skupaj s spremnimi informacijami objavljena v letnem poročilu,ki ga Sodišče naslovi na Evropski parlament in na Svet EU.
The statement is also published with the financial statements of the European Union in the Official Journal.
Izjava je skupaj z računovodskimi izkazi Evropske unije objavljena tudi v Uradnem listu Evropske unije.
In addition to its opinion on the implementation of the general budget, the Court also provides an annual Statement of Assurance on the reliability of the accounts of the European Development Fundsand the legality and regularity of thetransactions underlying them.
Sodišče poleg mnenja o izvrševanju splošnega proračuna poda tudi letno izjavo o zanesljivosti računov Evropskih razvojnih skladovter zakonitosti in pravilnosti poslovnih dogodkov, povezanih z njimi.
Similar opinions are provided on the financial statements of the European Union's agencies and bodies.
Podobna mnenja podaja tudi zaračunovodske izkaze agencij in organov Evropske unije.
Value for money:Have the funds been managed in an economic, efficient and effective manner, providingvalue for money for the citizens of the Union?
Cenovna primernost: Ali so bila sredstva upravljana gospodarno, učinkovito in uspešno in ali je tako upravljanjedržavljanom Unije zagotovilo cenovno primernost?
The objectiveis to evaluate how well the Commission and the Member States have applied the principles of soundfinancial management - economy, efficiency and effectiveness - to their management of European Union funds.Such audits are also known as performance audits and value for money audits.
Glavni ciljje oceniti, kako dobro so Komisija in države članice spoštovale načela dobrega finančnega poslovodenja —gospodarnost, učinkovitost in uspešnost — pri upravljanju sredstev Evropske unije. Ta revizija se imenuje tudi revizijasmotrnosti poslovanja ali revizija optimalne porabe sredstev.
According to the Financial Regulation, EU funds should be managed based on the principles of: economy
Glede na Finančno uredbo naj bi se sredstva EU upravljala na podlagi načel: gospodarnosti
For a given output or objective, the minimum amount of funds have been used.
Za določen učinek ali cilj se uporabi minimalno količino sredstev.
Best value has been obtained for the money spent.
Za porabljeni denar se dobi najboljšo vrednost.
The objectives of the EU policy have been met.
Cilji politike EU so doseženi.
The Court, in common with other public audit bodies, has two different approaches to sound financial managementaudits, depending on the topic under audit and the risks involved.
Sodišče ima, tako kot drugi javni revizijski organi, dva različna pristopa k reviziji finančnega poslovodenja, odvisnood revizijske teme in tveganj.
The first approach is to evaluate the management of the expenditure, and particularly the measures taken to achievevalue for money. This involves making an evaluation of the approach taken by management and the systems usedfor ensuring value for money and testing the decisions taken.
Pri prvem pristopu se oceni upravljanje odhodkov, še posebej ukrepov, ki so bili sprejeti za dosego cenovne primernosti.Vključuje pripravo ocene pristopa upravein sistemov, uporabljenihza zagotovitev smotrnosti poslovanjainpreizkušanje sprejetih odločitev.
The audit concludes on whether the approach takenby management was likely to ensure value for money, and if not, how it could be improved.
Revizija ugotovi, ali je bil pristop uprave ustrezen za zagotovitev cenovne primernosti,in če ne, kako bi se ga dalo izboljšati.
The second approach comprises an assessment of whether a given programme or project met its objectives and achievedvalue for money.
Pri drugem pristopu se oceni, ali je določen program ali projekt izpolnil cilje in dosegel ustrezno kakovost glede navložena sredstva.
This involves an examination of whether, and how, the objectives of the specific expenditure wereachievedand an assessment of whether the minimum resources were used for that outcome.
Vključuje raziskavo o tem, ali in kako so bili doseženi cilji določenih odhodkov,ter oceno, ali sobila za to uporabljena minimalna sredstva.
The audit concludes onwhether value for money was achieved for the programme, and if not, how it could be improved.
Revizija ugotovi, ali je bila za program dosežena ustrezna vrednost, in čene, kako bi se to dalo izboljšati.
GENERAL AUDIT OBJECTIVES
SPLOŠNI REVIZIJSKI CILJI
Completeness all assets and liabilities (including off-balance sheet items) proper to the period are entered in the accounting records
Vsa sredstva in obveznosti za obračunsko obdobje (vključnoz zunajbilančnimi postavkami) se vpišejo v računovodskodokumentacijo.
Existence and ownership the asset or liability exists at the balance sheet date and is proper to the reporting body
Sredstva ali obveznosti na datum bilance stanja dejanskoobstajajo in so v lasti revidiranca.
Financial audit -reliability of theaccounts
Sredstva in obveznosti se primerno ovrednotena vpišejo vračunovodsko dokumentacijo.
Valuation the asset or liability is entered into the accounting records at an appropriate value
Revizija računovodskih izkazov -zanesljivost poslovnihknjig
Presentation and publication the asset or liability is disclosed, classified and described in accordance with the applicable financial reporting framework
Sredstva in obveznosti se razkrije, razvrsti in opiše glede naokvir veljavnega računovodskega poročanja.
Legality and regularity a transaction conforms to the applicable laws and regulations and is covered by sufficient budgetary appropriations
Poslovni dogodek je v skladu z veljavnimi zakoni in drugimipredpisi in se krije iz proračunskih sredstev
Completeness all transactions proper to the period are entered into the accounting records
Revizija računovodskih izkazov -zakonitost in pravilnostposlovnih dogodkov
Reality of operations the transaction is justified by an event which pertains to the body and is proper to the period
Znesek poslovnega dogodka je pravilno določen in vpisan vračunovodsko dokumentacijo
Financial audit - legality and regularity of transactions
Predstavitev in objava
Measurement the amount at which the transaction is recorded is correctly established and entered in the accounting records
Poslovni dogodek se razkrije, razvrsti in opiše glede naokvir veljavnega računovodskega poročanja
Presentation and publication the transaction is disclosed, classified and described in accordance with the applicable financial reporting framework
Viri so na voljo ob primernem času, so zadostni, kakovostnoustrezni in pridobljeni z najmanjšimi možnimi stroški.
Economy the resources are made available at the appropriatetime, are sufficient in quantity, are adequate in quality and are obtained for the lowest possible cost
Viri, uporabljeni za dosego ciljev projekta, predstavljajooptimalno razmerje med vloženimi viri in učinki.
Effectiveness the extent to which objectives are achieved and the relationship between intended and actual impact
Stopnja, do katere so bili doseženi cilji ter razmerje medpredvidenimi in dejanskimi učinki.
Each audit is carried out in three main stages: planning; testing; and reporting.
Vsaka revizija se izvede v treh glavnih fazah: načrtovanje, pridobivanje revizijskih dokazovin poročanje.
The Court undertakes the planning of its work programme on a multiannual and annual basis.
Sodišče načrtuje svoj delovni program na večletni in na letni osnovi.
The multiannual plan allows the Court's strategy to be defined and updated, and the annualplan sets out the specific tasks to be undertakenduring the year in question.
Večletninačrt opredeljuje in posodablja strategijo Sodišča, letninačrt pa določi, katere naloge je treba opraviti med letom.
In the case of selected audits the work starts with a preliminary studyto assess whether a detailed audit of thespecific task would be worthwhile ie, whether the audit is likely to have an impact and to be cost-effective.
Pri izbranih revizijah se delo začne s predhodno študijo,s katero se oceni, ali bi bila podrobna revizija neke naloge utemeljena, se pravi, ali je verjetno, da bo revizija koristna in stroškovno učinkovita.
Duringthis stage the auditors collect and analyse data from the European Commission and Member and beneficiary State administrations in order to prepare an overview of the main management and internal control systems.
Na tej stopnji revizorji zbirajo in analizirajo podatke iz Evropske komisije ter uprav držav članic in držav upravičenk. S pomočjo teh podatkov pripravijopregled glavnih sistemov kontrole uprave in notranje kontrole.
The auditorsmake a detailed evaluation of the risks involved and identify sources of potential audit evidence.
Revizorji izdelajo podrobno oceno tveganj in določijo virepotencialnih revizijskih dokazov.
This informationhelps the auditors define the general and detailed audit objectives and the type and extent of detailed testingneeded to meet them.
Te informacije pomagajo revizorjem pri opredelitvi splošnih in podrobnih revizijskih ciljev ter vrsti in obsegu podrobnih preverjanj, ki so potrebni za dosego teh ciljev.
Audit objectives are a precise statement of what the audit intends to accomplish and/or thequestions the audit will answer.
Revizijski cilji so natančna izjava o tem,kaj se z revizijo namerava doseči in/ali vprašanj, na katere bo revizija odgovorila.
The preliminary study report concludes with an assessment of the expected impactof a detailed audit and its overall cost.
Poročilo o predhodni študiji se zaključi z oceno pričakovanega učinka podrobne revizije in njenih celotnih stroškov.
For every audit undertaken, the auditors prepare an audit planning memorandum which sets out the audit scope,approach and objectives, and how these are to be achieved in the most efficient and cost-effective way.
Revizorji za vsako revizijo pripravijo revizijski načrt,ki določi obseg revizije, pristop in revizijske cilje ter navede,kako naj bi se jih čimbolj uspešno in stroškovno učinkovito doseglo.
It includes detailsof the human and other resources needed to complete the task and practical information such as countries to be visitedand how audit evidence is to be collected, as well as the audit timetable.
Vsebuje podrobnosti o človeških in drugih virih,ki so potrebni za dokončanje naloge, ter praktične informacije, na primer, katere države je treba obiskati in kako jetreba zbiratirevizijske dokaze, kakortuditerminski načrtrevizij.
The planning memorandum is complementedby an audit programmewhich sets out the audit testing needed in detail.
Ta dokument dopolnjujerevizijski program,ki podrobno določa revizijska preverjanja, ki so potrebna.
The audit planning memoranda and audit programmes are submitted for approvalto the audit group responsible.
Revizijskenačrtein revizijske programe se pošlje v odobritevodgovorni revizijski skupini.
The purpose of audit testing is to obtain sufficient, relevant and reliable audit evidence to allow the auditors toreach conclusions on the audit objectives.
Namen revizijskega preverjanja je pridobiti zadostne, relevantne in zanesljive revizijske dokaze,s pomočjo katerihlahko revizorji podajo svoje ugotovitve.
Audit testingis undertaken by audit teams of two or three staff.
Pridobivanje revizijskih dokazovopravljajo dvo- ali tričlanski revizijski timi.
The auditors collect evidence in accordance withthe audit programme, both within the European Union institutions and on-the-spot in Member and beneficiary States.
Revizorji zbirajo dokaze v skladu z revizijskim programom, tako v institucijah Evropske unije kot na kraju samem v državah članicah in državah upravičenkah.Revizijsko preverjanje običajno vključuje preučitev ter preveritev sistemov in poslovnih dogodkov na vseh ustreznihstopnjah uprave, odvisno pa je od vrste revizije.
Depending on the type of audit, this usually involves the examination and testing of systems and transactionsat all relevant administrative levels.
Tehnike statističnega vzorčenjase običajno uporabljajo kot učinkovitnačin za pridobivanje reprezentativnega vzorca populacije poslovnih dogodkov.
Statistical samplingtechniques are often used as an efficient way of obtaininga representative view of a population of transactions.
Sodišče za nekatere revizije najamezunanje strokovnjakes specifičnim strokovnim znanjem.
Audit evidenceis obtained by the auditor in a number of ways, generally involving examinationof keysupporting documentation, physical inspectionand enquiry.
Revizor pridobi revizijske dokazena številne načine, navadno s pomočjo pregledovanjaključne dokumentacije, fizičnihinšpekcijin zaslišanj.
The type of evidence needed depends on the transactionor audit subject in question and, in particular, on the conditions for receiving the EU aid.
Pri reviziji premije za krave dojilje, ki se izplača kmetom, mora revizor, naprimer, pridobiti dokaz, da so živali dejansko obstajale, da so izpolnjevale predpisana merila, na primer starost, ter daso bila v tistem času v posesti kmeta.
For example an auditof the suckler cow premium paid to farmers will require the auditor to obtain proof that the livestock existed,met the specific eligibility criteria such as age and that it was held by the farmer during the eligibility period.EU aid paid for regional infrastructure projects requires proof of the physical existence of the project as well asthe reality and eligibility of the costs incurred by the beneficiary and claimed for reimbursement.
Za pomoč EU, izplačano za regionalne infrastrukturne projekte, se zahteva dokazfizičnega obstoja projekta kot tudi realnost in upravičenost stroškov, ki jih je imel upravičenec v zvezi s tem projektomin za katere je zahteval povračilo.
Systems based audit approach
Sistemski revizijski pristop
Audits generally involve the direct testing of a sample of transactions in order to obtain the necessary supporting evidence.
Revizije navadno vključujejo neposredno preizkušanje vzorcev transakcij, da bi se pridobila potrebna dokazila.
However, the extent of this testing can be reduced when reliance is placed on the internal control systems,where it is possible and economic to do so.
Obseg preverjanja se lahko, če je to mogoče in gospodarno, zmanjša, kadar se ugotovi zanesljivost sistemov notranje kontrole.
The systems based approachstarts with a detailed examination andtesting of the design and functioning of the audited body's internal control systems, to obtain evidence of their effectiveness.
Sistemski revizijski pristopse začne s podrobnim pregledom in preizkušanjem strukture ter delovanja sistemovnotranje kontrolerevidiranega organa, da se tako pridobi dokaze o njegovi uspešnosti.
Internal control systemsare the systems put in place by management to ensure: the achievement of the body's objectives in an economic, efficient and effective manner; adherence to external rules (laws, regulations) and management policies; the safeguarding of assets and information; the prevention and detection of fraud and error; and the appropriate quality of accounting records and the timely production of reliable financial and management information.
Sistemi notranje kontroleso sistemi, ki jih vzpostavi uprava in zagotavljajo: gospodarno, učinkovito in uspešno doseganje zastavljenih ciljev organa; spoštovanje zunanjih pravil (zakonov, predpisov) in upravljavskih načel; varovanje sredstev in informacij; preprečevanje in odkrivanje goljufij in napak; primerno kakovost računovodske dokumentacije ter pravočasno oddajo zanesljivih finančnih in upravljavskihinformacij.
If the audit testing shows that the systems are well conceived and operating effectively, the amount of direct testingof transactions necessary to meet the audit objectives can be reduced.
Če se na podlagi revizijskega preizkušanja ugotovi, da so sistemi dobro zasnovani in da delujejo učinkovito, se lahko zmanjša obseg neposrednih preizkušanj transakcij, ki so potrebna za dosego revizijskih ciljev.
The systems based approach is used for both financial and sound financial management audits and has the advantageof providing detailed observations on the internal control systems allowing systematic weaknesses to be identified andsuggestions made for improvement.
Sistemski revizijski pristop se uporablja tako pri revizijah računovodskih izkazov kot tudi pri revizijah smotrnosti poslovanja. Pristop ima to prednost, da zagotavlja podrobne ugotovitve o sistemih notranje kontrole, kar omogoča odkrivanje sistematičnih pomanjkljivosti in dajanje predlogov za izboljšave.