natgillin/translations-raw huggingface dataset:
For most of EU expenditure, represented by agriculture and structural operations, the management and control of funds is undertaken incooperation with Member States.
Upravljanje in nadzor nad porabo sredstev EU za kmetijstvo in strukturno prilagajanje, kipredstavljajo največji delež sredstev Evropske unije, poteka v sodelovanju z državami članicami.
Thus, the European Union expenditure is subject to many levels of control within the Commission and by Member and beneficiary State administrations.
Odhodki Evropske unije so zato predmet različnih ravni nadzora znotraj Komisije ter vodstev držav članic in držav upravičenk.
In addition, the Commission has an internal auditfunction which helps ensure that adequate control systems are established and operate effectively.
Poleg tega ima Komisija notranjo revizijsko dejavnost, ki še dodatno zagotavlja obstoj in učinkovito delovanje ustreznih sistemov nadzora.
The Court's role,as external auditor, is to assess the financial management of the budget as a whole.
Sodišče v vlogi zunanjega revizorja ocenjuje finančno poslovodenje celotnega proračuna.
Historical background nd
Zgodovinsko ozadje
July 1975 and started operating in October 1977, with its headquarters in Luxembourg.
Računsko sodišče je bilo ustanovljeno z Bruseljsko pogodbo22. julija 1975, delovati pa je začelo oktobra 1977 ssedežem v Luxembourgu.
The Treaty of Maastrichtof 7 February 1992 made the European Court of Auditors an institution of the European Communities, enhancing its independence and authority.
Maastrichtska pogodbaz dne 7. februarja 1992 je Evropskemu računskemu sodišču določila status institucije Evropskih skupnosti in s tem okrepila njegovo neodvisnost in avtoriteto.
It introduced the requirement for the Court to publish an annual Statement of Assurance (known as DAS, from the French term déclaration d'assurance) on the reliability of the Communities' accounts, and the legality and regularity of the transactions underlying those accounts.
Uvedla je tudi pravilo, da mora Sodišče vsakoleto podati izjavo o zanesljivosti (krajše DAS, po francoskem izrazu déclaration d’assurance), ki zagotavljazanesljivost poslovnih knjig Skupnosti ter zakonitost in pravilnost poslovnih dogodkov, povezanih s temi poslovnimiknjigami.
The Treaty of Amsterdamof 2 October 1997 recognised the Court of Auditors as an institution of the European Unionand thus formally enlarged the Court's audit scope to include the second and third pillars of the Union (foreign andsecurity policy, and justice and home affairs).
Amsterdamska pogodbaz dne 2. oktobra 1997 je Računsko sodišče priznala kot institucijo Evropske unije in tako formalno povečala njegove pristojnosti, ki zdaj zajemajo tudi drugi in tretji steber Unije (zunanjo in varnostno politiko terpravosodje in notranje zadeve).
It emphasised the Court's role in respect of irregularities andmeasures to combat fraud.
Poudarila je vlogo Sodišča pri ugotavljanju nepravilnosti in ukrepih, ki se nanašajo naboj proti goljufijam.
In addition, the Treaty confirmed the Court's right to bring actions before the Court of Justiceto protect its prerogatives with regard to the other EU institutions.
Poleg tega je pogodba potrdila pravico Evropskega računskega sodišča, da se obrne na Sodiščeevropskih skupnosti, da zaščiti svoje posebne pravice, ki jih ima glede na druge institucije EU.
The Treaty of Niceof 26 February 2001 provided that the Court of Auditors should be composed of one Member fromeach Member State.
Pogodba iz Nicez dne 26. februarja 2001 določa, da Računsko sodišče sestavlja po en član iz vsake države članice.
The Treaty provided the possibility for the Court to adopt certain categories of reports and opinionsin chambers, rather than by the full Court.
Pogodba dovoljuje Sodišču, da sprejema določene vrste poročil in mnenj v zasedbi senatov in ne v zasedbi celotnega Sodišča.Potrdila je prakso objave specifičnih ocen DAS za vsako pomembnejše področje dejavnosti Evropske unije.
It confirmed the practice of publishing specific DAS appraisals for eachmajor area of European Union activity.
Poudarila jetudi pomen sodelovanja med Sodiščem in vrhovnimi revizijskimi institucijami držav članic.
The European Court of Auditors is theexternal auditor of the European Union finances.Articles 246 to 248 of the EC Treaty sets out the mandate and composition of the European Court of Auditors.The mandate is summarised as follows:
Evropsko računsko sodišče je zunanji revizorfinanc Evropske unije.Pristojnosti in sestavo Evropskega računskegasodišča določajo členiod 246 do 248 Pogodbe ES. Povzetek pristojnosti:
The European Court of Auditors audits the accounts of all the revenue and expenditure of the European Unionand, unless otherwise specified, all bodies established by the Union; examines whether all EU revenue and expenditure has been received or incurred in a lawful and regular mannerand whether the financial managementhas been soundie, with due regard for economy, efficiency and effectiveness; produces an Annual Reportcontaining its observations on the execution of the European Union budget for eachfinancial year, including a Statement of Assurance (DAS)on the reliability of the European Union accounts forthat year and the legality and regularity of the underlying transactions; may submit observations on specific topics of its choice at any time, particularly in the form of Special Reports;reports on cases of irregularity or suspected frauddetected in the course of its audit work;provides formal opinionson proposals for EU legislation of a financial nature; is consulted on any proposals for measures in the fight against fraud; assists the discharge authority- the European Parliament - in exercising its powers of control over theimplementation of the budget of the European Union through the publication of audit reports and opinions.
Evropsko računsko sodišče revidira računovodske izkaze vseh prihodkov in odhodkov Evropske unijein, če ni določeno drugače, vseh organov, ki jih je ustanovila Unija; preverja, ali so bili vsi prihodki prejeti in ali so vsi odhodki nastali zakonito in pravilnoter ali je bilofinančno poslovodenje dobro, se pravi, ali je upoštevalo načela gospodarnosti, učinkovitosti in uspešnosti; podaja letno poročilo, ki vsebuje pripombe v zvezi z izvrševanjem proračuna Evropske unije za vsako proračunskoleto in vključuje izjavo o zanesljivosti (DAS)poslovnih knjig Evropske unije za tisto leto, ter pravilnosti poslovnihdogodkov, povezanih s temi poslovnimi knjigami; lahko kadar koli v obliki posebnih poročilpodaja pripombe o določenih vprašanjih, ki si jih izbere; poroča o primerih nepravilnosti ali sumov goljufij, ki jih odkrije pri svojem revizijskem delu; podaja formalna mnenjao predlogih za zakonodajne akte EU finančne narave; lahko svetuje v zvezi s katerim koli predlogom za ukrepe s področja boja proti goljufijam; z objavo revizijskih poročil in mnenj pomaga organu, ki da razrešnico- Evropskemu parlamentu - pri nadzoru nadizvrševanjem proračuna Evropske unije.
The Court does not have judicial powersand thus neither its reports nor its opinions are legally binding.However, the Court's work is used to improve financial management by those responsible for legislating for,managing and administering EU programmes and finances.
Sodišče nima sodnih pristojnosti,zato njegova poročila in mnenja niso pravno zavezujoča. Vendar pa delo Sodiščasluži za izboljšanje finančnega poslovodenja tistih, ki so odgovorni za predpisovanje, upravljanje in vodenje programovin financ EU.
The EC Treaty stipulates that the European Court of Auditors consists of one Member from each Member State.The Members are appointed by the Council of the European Union, after consultation with the European Parliament,on the basis of nominations made by individual Member States.
Pogodba ES določa, da Evropsko računsko sodišče sestavljapo en član iz vsake države članice.
According to the Treaty, the Members are chosenfrom among persons who belong, or have belonged, to an external audit bodies or are especially qualified for the office.The Members' term of office is six years and is renewable.
Člane imenuje Svet Evropske unije po posvetovanju z Evropskim parlamentom in na podlagi imenovanj posameznih držav članic. Člana Sodišča se izbere izmed oseb, ki delujejo ali so delovale v okviru zunanjih revizijskih organov, ali pa so posebej usposobljene za to službo.
The Members are required to perform their duties in complete independence and in the general interest of the European Union.
Člani morajo opravljati svoje naloge popolnoma neodvisno in v splošnem interesu Evropske unije.
The Members sit as a college, which is the main decision making body of the organisation.
Člani zasedajo kot kolegij, ki je glavni organ odločanja organizacije.
Each Member isresponsible for the implementation of audit tasks identified in the Court's annual work programme.
Vsak član je odgovoren za izvajanje revizijskihnalog, ki so opredeljene v letnem delovnem programu Sodišča.
They areassisted in these tasks by specialised audit staff.
Pri teh nalogah mu pomagajo strokovni sodelavci.
The European Court of Auditors is headed by a President who is elected by the Membersfrom amongst their number.The President's term of office is three years and which is renewable.
Evropsko računsko sodišče vodi predsednik, ki ga izmed sebe izvolijo člani Sodišča.Predsednikov mandat traja tri leta.Po poteku mandata je lahko ponovno izvoljen.
The President's role is that of primus inter pares - first amongst equals.
Predsednikova vloga je vloga prvega med enakimi - primus inter pares.
He or she chairs the Court meetings, ensures that Court decisions are implemented and that the institution and its activities are soundly managed.
Predseduje zasedanjem Sodišča in skrbi za to, da se sklepi Sodišča izvajajo ter da so institucija in njene aktivnosti primerno vodene.
The President represents the Court in all its external relations, in particular with the discharge authority, the other EUinstitutions and the supreme audit institutions of the Member and beneficiary States.
Predsednik predstavlja Sodišče v vseh zunanjih odnosih, zlasti z organom, ki da razrešnico, drugimi institucijami EU ter vrhovnimi revizijskimi institucijami držav članic in držav upravičenk.
The President is responsible for the external relations department and the legal service.
Predsednik je odgovoren za oddelek za zunanje odnose in za pravno službo.
He or she isresponsible for the management of the Court's staff and administration, including professional training, and atranslation service comprising a unit for each official language.
Odgovoren je za osebje Sodišča in upravo,strokovno usposabljanjein prevajalsko službo, kijo sestavljajo oddelkiza vsak uradnijezik EU.
The Secretary-General is also responsible for the Court's secretariat.
Generalnisekretar je odgovoren tudi za tajništvo Sodišča.
The European Court of Auditors has a staff of around 760 comprising auditors, translators and administrative support.The Court's audit staff have a broad range of professional backgrounds and experiencefrom both the public andprivate sectors, including accountancy practice, internal and external audit, law and economics.
Evropsko računsko sodišče šteje okoli 760 uslužbencev - revizorjev, prevajalcev in administrativnih delavcev.
The Court employsnationals from all Member States in order to ensure a sufficient spread of linguistic and professional skills within itsworkforce.
Revizorsko osebje Sodišča ima širok spekter strokovnega znanja in izkušenjtako iz javnega kot zasebnega sektorja,vključno z izkušnjami s področja računovodstva, notranje in zunanje revizije, prava in ekonomije.
The recruitment policy of the Court follows the general principles and employment conditions of the EU institutions andits workforce comprises both permanent civil servants and staff on temporary contracts.
Politika zaposlovanja Sodišča upošteva splošna načela in pogoje zaposlovanja v institucijah EU. Uslužbenci imajostalne ali začasne pogodbe o delu.
Open competitions foremployment posts at the Court are organised by the European Personnel Selection Office (EPSO).
Javne natečaje za delovna mesta na Sodišču organizira Evropski urad za izborosebja (EPSO).
The Court provides traineeships to a limited number of university graduates for periods of three to five months.
Sodišče zagotavlja delovno prakso omejenemu številu univerzitetnih diplomantov za obdobja od treh dopetih mesecev.
The Court of Auditors operates as a collegiate body,with its Members adopting audit reports and opinions by majorityvote.
Računsko sodišče deluje kot kolegijski organ.Njegovi člani sprejemajo revizijska poročila in mnenja z večinskim glasovanjem.
Court meetings are not public.
Zasedanja Sodišča niso javna.
The Court draws up its own rules of proceduregoverning its internal operation which are submitted to the Council of the EU for approval.
Sodišče pripravi svoj poslovnik,ki ureja notranje delovanje institucije, in ga pošlje v odobritev Svetu EU.
The Court is organised in audit groupscomprising a number of specialised divisions which cover the different areas ofthe budget.
Delo Sodiščaje organizirano porevizijskih skupinahs specializiranimi oddelki, ki pokrivajorazlična področjaproračuna.
The CEADaudit group (Coordination, Evaluation, Assurance and Development) is responsible for thecoordination of the Statement of Assurance, quality assurance and the development of the Court's audit methodology.
Revizijska skupina CEAD(koordinacija, evalvacija, zanesljivost, razvoj) je odgovorna za koordinacijo izjaveo zanesljivosti, zagotavljanje kakovosti in razvoj revizijske metodologije Sodišča.
The Court assigns each Member to a group.
Sodišče vsakega člana dodeli v eno izmed skupin.
Each group is chaired by a “Dean”, elected by the Members of the groupfrom amongst their number for a renewable two-year term.
Vsaki skupini predseduje “doajen”, ki ga člani skupine izvolijoizmed sebe za dveletni mandat. Doajen je lahko ponovno izvoljen.
In addition, there is an Administrative Committee, composed of Members representing all audit groups, which isresponsible for the administrative matters requiring a formal decision by the Court.
Sodišče ima tudi upravni odbor, ki je sestavljen iz članov iz vseh revizijskih skupin in je odgovoren za administrativnepostopke, pri katerih je potrebna uradna odločitev Sodišča.
Since 2004, documents may be adopted by the Court without discussion, on the basis of a decision by two thirds of the Members of an audit group or of the Administrative Committee.
Od leta 2004 lahko Sodišče sprejema dokumente brez razprave, na podlagi odločitve dveh tretjin članov revizijske skupine ali upravnega odbora.
There is an Internal Auditorappointed by the Court, who reports to an Audit Committee, comprising three Membersof the Court and an external expert.
Sodišče imenuje notranjega revizorja,ki poroča revizijskemu odboru,v katerem so trije člani Sodišča in zunanji strokovnjak.
The Court's budget
Proračun Sodišča
The Court of Auditors is financed from the general budget of the European Union, which the European Parliament adoptsafter having consulted the Council.
Računsko sodišče se financira iz splošnega proračuna Evropske unije, ki ga sprejme Evropski parlament po posvetovanjus Svetom EU.
In 2004 the Court's budget amounted to around 95million euro, representing some 0.1 % of the total expenditure ofthe European Union and 1.6 % of the total administrative expenditure of the EU institutions and bodies.
Leta 2004 je proračun Sodišča znašal okoli 95 milijonov evrov, kar je 0,1 % vseh odhodkov Evropske unije in 1,6 % vseh izdatkov za poslovanje institucij in organov EU.
At its own initiative, the Court's financial statements are audited by an external audit firm.
Računovodske izkaze Sodišča na njegovo lastno pobudo revidira zunanja revizijska družba.
The audit results arecommunicated to the European Parliament and the Council.
Ugotovitve revizije se sporoči Evropskemu parlamentu in Svetu EU.
The financial statements and accompanying audit reportare published in the Official Journal and on the Court’s website.
Računovodski izkazi in spremljajoče revizijsko poročilo so objavljeni v Uradnem listu in na spletni strani Sodišča.
As for the other EU institutions, the execution of the Court's budget is subject to a decision by the European Parliamentto grant discharge to the institution for its budgetary management each year.
Kot velja za druge institucije EU, je tudi izvrševanje proračuna Sodišča odvisno od odločitve Evropskega parlamenta, ki instituciji vsako leto da razrešnico za izvrševanje proračuna.
The Treaty requires the Court to audit implementation of the general budget of the European Union and the European Development Fundsas well as the financial statements of EU bodies and agencies.
Pogodba določa, da mora Sodišče revidirati izvrševanje splošnega proračuna Evropske unije,poslovanje Evropskih razvojnih skladov ter računovodske izkaze organov in agencij EU.
Total: 99 724 million euro
Splošni proračun 2004 - prihodki skupaj: 99 724 milijonov evrov
Total: 99 724 million euro
Splošni proračun 2004 - odhodki skupaj: 99 724 milijonov evrov kmetijstvo
The subjectsof audits vary considerably from financial statements to detailed examinations of specific budgetary areasor management topics.
Predmetirevizij se zelo razlikujejo - od revidiranja računovodskih izkazov do podrobnih revizij določenih proračunskih aliupravljavskih področij.
These include the audit of the financial statements of the European Union, the European Development Funds and of allother bodies and agencies set up by the Union; and selectedaudit tasks, where the Court selects budgetary areas or management topics of specific interest fordetailed audit.
Revizijske naloge se delijo na: rednerevizijske naloge, ki jih mora Sodišče po Pogodbi o ustanovitvi Evropske skupnosti opravljati vsako leto — te vključujejo revizijo računovodskih izkazov Evropske unije, Evropskih razvojnih skladov ter vseh drugih organov in agencij ki jih je ustanovila Unija - in izbranerevizijske naloge, pri katerih Sodišče izbere proračunska ali upravna področja, za katera je še posebejpomembno, da se jih podrobno revidira.
The European Court of Auditors organises and carries out its audit work independentlyof the other EU institutionsand national governments.
Evropsko računsko sodišče je pri svojem delu neodvisnood drugih institucij EU in nacionalnih vlad.
It has power of decision over its selected audits, including the topics, the audit approach tobe followed, and how and when to present its observations and publicise its findings.
Svobodno izbirateme svojih revizij, svoj revizijski pristop ter odloča o tem, kako in kdaj bo predstavilo svoje pripombe ter objavilo ugotovitve.
In line with other public audit institutions, the Court does not audit every budgetary area in depth every year, but aselection of budgetary or management topics.
Sodišče tako kot druge javne revizijske institucije ne opravlja temeljitih revizij za vsako proračunsko področje vsakoleto, temveč samo za izbrane teme, povezane s proračunom ali poslovodenjem.
As a basis for identifying audit tasks, the Court regularly undertakes a riskanalysisof the entire audit field, taking into account issues such as known problems or weaknesses, financial significanceand the findings of previous audits.
Svoje naloge izbira tako, da redno opravlja analizo tveganjacelotnega revizijskega področja, za katerega je pristojno, pri tem pa upošteva znane problemein pomanjkljivosti, finančno pomembnost in ugotovitve prejšnjh revizij.
The potential tasks are ranked by priority on the basis of both the results of the risk analysisand the need to ensure a balanced coverage of budgetary areas.
Potencialne naloge so razvrščene po prioriteti, na podlagi rezultatov analize tveganja in potrebe po zagotovitvi enakomerne zastopanosti proračunskih področij.
Other factors considered when making the final selectionof audit tasks include the specific concerns of the European Parliament, the Council and the public at large.
Pri končni izbiri revizijskih nalog se upoštevajo tudi pobude organa, ki da razrešnico (Evropskega parlamenta), in širšejavnosti.
The Court carries out its audits in accordance with its own audit policies and standards, which adapt generallyaccepted international standards to the European Union context.
Sodišče izvaja revizije v skladu s svojimi revizijskimi usmeritvami in standardi.To so splošno sprejeti mednarodni standardi, prirejeni kontekstu Evropske unije.
In particular, they are based on INTOSAIAuditing Standards and International Standards on Auditing issued by the International Federation of Accountants.
Temeljijo predvsem na Revizijskih standardih INTOSAI ter Mednarodnih revizijskihstandardih, ki jih je izdalo Mednarodno združenje računovodskih strokovnjakov.
The Treaty gives the Court a right of accessto any information it requires to undertake its tasks.
Pogodba daje Sodišču pravico dostopado vseh podatkov, ki jih potrebuje za izvedbo svojih nalog.
The Court's audits canbe performed on-the-spot in the European Union institutions, at the premises of the bodies or legal persons that managefunds on behalf of the Union and in the Member and beneficiary States, including all levels of administration throughto the final recipient of the EU funds.
Revizije Sodišča se lahko opravijo na kraju samem v institucijah Evropske unije, v prostorih organov ali pravnih oseb, ki v imenu Unijeupravljajo s sredstvi, ter v državah članicah in upravičenkah na vseh ravneh uprave, vse do končnega prejemnika sredstev EU.
Adding value to financial management
Dodajanje vrednosti finančnemu poslovodenju
The Court pays particular attention to adding valueto financial managementthrough its audit work notby just highlighting weaknesses, but by identifying how European Union funds can be better managed. Thisincludes making suggestions on how to cost-effectively: improve compliance with legislation; reduce the risk of errors and irregularities; improve the organisation of European Union activities and its internal control systems;make the European Union’s actions more transparent by improving accounting methods and procedures; andachieve EU policy objectives more effectively and efficiently.
Sodišče si še posebej prizadeva, da bi s svojim revizijskim delom prispevalo k dodajanju vrednosti finančnemu poslovodenju,ne le z opozarjanjem na pomanjkljivosti, ampak predvsem s predlogi, kako bolje gospodariti s sredstvi Evropske unije.Sem spadajo predlogi o tem, kako stroškovno učinkovito: izboljšati skladnost z zakonodajo;zmanjšati tveganje za nastanek napak in nepravilnosti;izboljšati organizacijo dejavnosti Evropske unije in njenih sistemov notranje kontrole;z izboljšanjem računovodskih metod in postopkovposkrbeti za večjo preglednost dejavnosti Evropske unije;uspešneje in učinkovitejedoseči cilje politike EU.
Irregularities and fraud
Nepravilnosti in goljufije
The European Court of Auditors reports on any irregularities and suspectedfraud.
Evropsko računsko sodišče poroča o vseh nepravilnostih in sumih goljufij.
The primary responsibility for the prevention, detection and investigation of errors and irregularities rests withthose responsible for the management and execution of EU programmes ie, the European Commission and the Member States.
Glavno odgovornost za preprečevanje, odkrivanje ter preiskovanje napak in nepravilnosti imajo telesa, ki upravljajoin izvršujejo programe EU — Evropska komisija in države članice.
The Court assesses how well the Commission and the Member States fulfil their responsibilitiesin this field and identifies how improvements could be made.
Sodišče ocenjuje, kako dobro Komisija in državečlanice izpolnjujejo svoje obveznosti na tem področju in ugotavlja, kaj bi se dalo pri tem izboljšati.
When a case of suspected fraud, corruption or any other illegal activity becomes known to the Court, eitherthrough its audit work or when the case is reported by a member of the public, the matter is immediately communicated to the European Anti-Fraud Office (OLAF).
Ko Sodišče prek svojega revizijskega dela ali prijav državljanov izve za primer suma goljufije, korupcije ali katerekoli druge nezakonite dejavnosti, zadevo takoj sporoči Evropskemu uradu za boj proti goljufijam (OLAF).