natgillin/translations-raw huggingface dataset:
Audit evidence was collected through examination and assessment of existing rules and procedures, reviews of documentation, testing of controls and transactions, and interviews.
Revizijski dokazi so se zbirali s proučevanjem in ocenjevanjem obstoječih pravil in postopkov, pregledi dokumentacije, preskušanjem kontrol in transakcij ter z razgovori.
For comparison purposes treasury management practicesin other public bodies werealsoconsideredand areview oftherelevant academicliterature was undertaken.
Zaradi primerjaveso bileobravnavane tudi prakse zakladniškega upravljanja pri drugih javnih organih, prav tako paseje pregledala ustrezna akademskaliteratura.
DOES THE COMMISSION COMPLY WITH THE RULES AND REGULATIONS APPLICABLE TO TREASURY MANAGEMENT?
ALI KOMISIJA RAVNA V SKLADU S PRAVILIIN PREDPISI, KI SE UPORABLJAJO ZA UPRAVLJANJE ZAKLADNICE?
TREASURY MANAGEMENT AND FORECASTING
ZAKLADNIŠKO UPRAVLJANJEIN NAPOVEDOVANJE
Article 58 of the Implementing
Člen 58 Izvedbenih pravil.
Thethree mainlegal provisions which definethe nature oftreasury managementto be exercised bythe Commission are:
Glavne tri pravne določbe, v katerih je opredeljena narava upravljanja zakladnice, ki ga moraizvajati Komisija,so:
Article 12(1) of Regulation (EC,
Člen 12(1) Uredbe (ES, Euratom) št. 1150/2000.
(a) the Commission should ensure that it has at its disposal sufficient funds to cover cash needs arising from budgetary implementation;
(a)Komisija mora zagotoviti, da ima na voljo zadostna sredstva za kritje denarnih potreb, kiizhajajoizizvrševanja proračuna;
In the case of the 2007 budget, a substantial repayment was made at the beginning of 2008.
2007 je bilo precejšnje vračilo izvršeno na začetku leta 2008.
(b)the Commission should set up cash management systems enabling the drawing-up of cash-flowforecasts11;
(b)Komisija moravzpostavitisistemeza upravljanje denarnihsred-stev, ki omogočajo pripravo napovedi denarnihtokov11;
(c) the Commission should draw on the sums credited to the own resources accounts to the extent necessary to cover cash requirements arisingfromtheimplementation ofthe budget12.
(c)Komisija mora črpati zneske, knjižene v dobro računov lastnih sredstev, v potrebni višini za zadovoljevanje potreb po denarnih sredstvih, ki nastanejo priizvrševanju proračuna12.
The Court tested whether the Commission’s systems and procedures in place and the actions taken for paragraph 13(a) and (c) adhered to these provisions.
Sodišče je preverilo, ali so sistemi in postopki, ki jih je vzpostavila Komisija, ter ukrepi, sprejeti za izvajanje odstavka 13(a) in (c), skladni s temi določbami.
The Court’s testing did not reveal any significant instances of non-compliance withthe abovementioned provisions.
Sodišče pri preverjanju ni odkrilo nobenega bistvenega primera neskladnosti z zgoraj navedenimi določbami.
As mentioned in paragraph 2, VAT and GNI own resources are the largest revenue components of the Community budget.
Kotje navedeno v odstavku 2, solastna sredstvaiz virov DDVin BND največji del prihodkov proračuna Skupnosti.
These resources are credited to the accounts opened by each Member State in the name ofthe Commissionin monthlytwelfths oftheirrelevanttotal ofthebudget.Therefore, with the exception of the need to provide earlier funding to the European Agricultural Guarantee Fund (seeparagraph16)inthefirst monthsoftheyear,thecreditingof resourcestothe aforementioned Commission accountsis not based onactualtreasuryneedsbutonthe Member States’ share of the annual budget.
Ta sredstva se knjižijo na račune, ki jih odpre vsaka država članica v imenu Komisije, in sicer v mesečnih dvanajstinah skupnega prispevka države članice v proračun. Zato razen potrebe po zgodnejšem financiranju Evropskega kmetijskega jamstvenega sklada (glej odstavek 16), ki se zagotovi v prvih mesecih leta, knjiženje virov na zgoraj navedene račune Komisije netemelji na dejanskih zakladniških potrebah,temveč na prispevku držav članic v letni proračun.
Consideringthatthe budgetisin equilibrium,there isthereforealowriskthatthe Commission will not have at its disposal sufficient funds to cover cash needs arising from budgetary implementation.
Ker je proračun uravnovešen, obstaja majhno tveganje, da Komisija ne bo imela na voljo zadostnih sredstev za kritje denarnih potreb, ki izhajajo iz izvrševanja proračuna.
As a consequence ofthe above methodfor providing own resources laid out by the Communities’ regulation, together with the effect of a level of budgetary execution lower than planned, significant balances are accumulated during the second half of the year onthese ownresources accounts(see Table 1).
Zaradi zgornje metode za zagotavljanje lastnih sredstev, določene z uredbo Skupnosti,in učinka nižjestopnjeizvrševanja proračuna, kotje bila načrtovana, se na teh računih lastnih sredstev v drugi polovici leta nakopičijo precejšnji saldi (glej tabelo 1).
Budgetary own resources are amended only as a consequence of a revision of the Community budget13.Sincethis procedure takes considerable time, excessfundsare notreleased backtothe Member Statesas quickly asthey could be.
Proračunska lastna sredstva se lahko spremenijo samo s spremembo proračuna Skupnosti 13. Ker je ta postopek dolgotrajen, se presežna sredstva ne preknjižijo nazaj k državam članicamtako hitro, kot biselahko.
Development, DG Regional Policy and DG Employment, Social Affairs and Equal Opportunities.
GD za kmetijstvo in razvoj podeželja, GD za regionalno politiko in GD za zaposlovanje, socialne zadeve in enake možnosti.
DG BUDG managed 33 bank accounts in total with 30 banks in 26 Member States.
33 bančnih računov, odprtih pri 30 bankah v 26 državah članicah.
The Regulation stipulates that the VAT and GNI resources can be called upinadvance, within certain limits, during the first monthsofthe year for the purpose of financing the EAGF payments.
V uredbije določeno, daje mogočesredstvaiz DDVin BND v okviru določenih omejitev vpoklicati vnaprej, in sicer v prvih mesecihleta za financiranje plačil EKJS.
The Commission preparesa monthlycashforecast withthepurposeofdetermining whether advanced calls of ownresources are needed to cover payments.
Komisija vsak mesecpripravinapoved denarnih sredstev, da bi ugotovila, ali so potrebni vnaprejšnji vpoklici lastnih sredstev za kritje plačil.
The Court noted that the documentation in place was neither recently updated nor provided sufficient details of the methodology used for the preparation of these cash flow forecasts.
Sodišče je opazilo, da obstoječa dokumentacija ni bila pred kratkim posodobljena in ni vsebovala podrobnega opisa metodologije, uporabljene pri pripraviteh napovedi denarnih tokov.
Moreover, finan-cialinformation on cash requirements, covering approximately 85 % of budgetary expenditure, is provided by three DGsonly14,twoof which providethisinformation on aninformal basis onlytothe unit in DG BUDGresponsiblefortreasury management.
Poleg tega finančne informacije o denarnih potrebah zakladnice, ki zajemajo približno 85 % proračunskih odhodkov, zagotavljajo samo trije generalni direktorati14, dva od teh pajih enotiv GD BUDG, ki je pristojna za upravljanje zakladnice, zagotavljata samo na neformalni podlagi.
The Commission has also put in place another cash management forecast procedure.
Komisija je vzpostavila tudi drugi postopek za napovedovanje denarnih tokov.
Its main aim is to ensure that there are sufficient funds in each commercial bank account for the execution of payments.
Njegov glavni cilj je zagotavljati, da so na vsakem računu poslovne banke zadostna sredstva za izvrševanje plačil.
This isaneffectiveautomatedtool whichenablesthe Commissionboth to monitor bank balances andto ensure availability offunds15.
To je učinkovito avtomatizirano orodje, ki Komisiji omogoča, da spremlja svoje bilancestanja v bankahin zagotavlja, dasosredstva na voljo15.
Finally, the Commission has put in place a third cash forecast procedure which aims to transfer funds between Member States’ own resources accountsin order to align the balances on these accounts with their respective budgetary contributions. The calculations underpinning the amounts transferred are partly based on estimates of future cash flows.
Kot zadnje, Komisija je vzpostavila tretji postopek za napovedovanje denarnih tokov, katerega cilj je prenos denarnih sredstev med računi držav članic za lastna sredstva, da bi se saldi na teh računih uskladili z njihovimi posameznimi proračunskimi prispevki.Izračuni, ki so podlaga za prenos zneskov, delno temeljijo na ocenah prihodnjih denarnih tokov.
The Court noted that the methodology used for the preparation of the forecast was not sufficiently documented and that the estimates made were not subsequently checked for their accuracy.
Sodiščeje opazilo, da metodologija, uporabljena za pripravo napovedi, ni bila ustrezno dokumentiranain dasetočnost ocen pozneje ni preverila.
This has a temporary effect on the balances of the accounts opened by each Member Stateinthe name ofthe Commission(see paragraph 2).
To začasno vpliva na salderačunov, kijih vsaka država članica odpre vimenu Komisije(glej odstavek 2).
MANAGEMENT OFIMPREST ACCOUNTS
UPRAVLJANJE BLAGAJNIŠKE KNJIGE PREDPLAČIL
Article 63(1) of the Financial
Člen 63(1) Finančne uredbe, kakor je bila spremenjena.
Depending on the nature of the
Glede na naravo organizacije
Imprest accounts can be set upfor the collection of revenue andfor the payment of small sums of money.
Blagajniške knjige predplačil je mogoče pripraviti za pobiranje prejemkov inplačilo majhnih denarnih zneskov.
However,in certain situations, e.g. external aid operations, such accounts may be used without any limitation on the amounts of the payment transactions16.
Vendar je v določenih razmerah, npr. pri poslihvzvezizzunanjo pomočjo,takeračune mogoče uporabljati brez kakršne koli omejitve zneskov plačilnih transakcij16.
The requirements set out in the Implementing Rules and in the internal guidelines established for tender procedures for the selection of the banks were notfollowedin most of the cases the Court examined.
Zahteve iz Izvedbenih pravilin notranjihsmernic, določenihzaraz-pisne postopke za izbiro bank, se v večini primerov, ki jih je proučilo Sodišče, niso upoštevale.
In addition, theselectionprocedure was not appropriately documented in one third ofthe cases examined.
Poleg tegaizbirni postopek ni bil ustrezno dokumentiran vtretjini proučenih primerov.
HUMAN RESOURCES
KADROVSKI VIRI
SENSITIVE POSTS
OBČUTLJIVA DELOVNA MESTA
Applying the internal control standards of the Commission, DG ECFIN carried out a risk assessment (see paragraph 26), on the basis of whichin 2004 a number of posts werelisted as sensitive.
GD ECFIN je z uporabo Komisijinih standardov notranje kontrole opravil oceno tveganj(glej odstavek 26), na podlagi katereje biloleta 2004 več delovnih mest razvrščenih kot občutljivih.
Asthislist is rather old, it needs to be reassessed in the context of the DG’s risk assessment, the completion of which is imminent.
Ker je ta seznam rahlo zastarel, bi ga bilo treba znova pregledati v okviru ocene tveganj, ki jo izvaja zadevni generalni direktorat in bo kmalu dokončana.
The 2008 DG BUDG risk assessment exercise concluded that only one post in the unit responsible for treasury management has been assessed as sensitive. This is despite the high volumes, values and nature of transactions processed daily bythis unit.
V oceni tveganj, ki jo je leta 2008 izvedel GD BUDG, je bilo samo eno delovno mesto v enoti, pristojni za upravljanje zakladnice, ocenjeno kot obču-tljivo,into kljub velikemu obsegu, vrednostiin naravitransakcij, ki jih dnevno obdelata enota.
public sector organisation, the treasury management structures can embrace a wide range of activities.
javnega sektorja lahko strukture upravljanja zakladnice zajemajo široko vrsto dejavnosti. Opredelitev upravljanja zakladnice, ki jo je podal britanski inštitut za javne finance in računovodstvo (Chartered Institute of Public Finance and Accountancy, Združeno kraljestvo), se glasi: Upravljanje zakladnice zajema upravljanje denarnih tokov, bančništvo, transakcije na denarnem in kapitalskem trgu, učinkovit nadzor nad tveganjem, povezanim s temi dejavnostmi, in prizadevanja za optimalno uspešnost glede na ta tveganja. (Management in the public services, code of practice and cross-sectoral guidance notes, 2001, Chartered Institute of Public Finance and Accountancy, Združeno kraljestvo).
HAS THE COMMISSION ESTABLISHEDINTERNAL CONTROL SYSTEMS WHICH ENSURE SOUND TREASURY MANAGEMENT?
JE KOMISIJA VZPOSTAVILA SISTEME NOTRANJE KONTROLE, KI ZAGOTAVLJAJO DOBRO UPRAVLJANJE ZAKLADNICE?
OVERALL SETUP OF THE COMMISSION’S TREASURY MANAGEMENT ACTIVITIES
SPLOŠNA UREDITEV DEJAVNOSTI UPRAVLJANJA ZAKLADNICE, KI JIHIZVAJA KOMISIJA
Large commercial organisations have established treasury management departments whose ultimate aimis to contribute to maximising corporate profitability and ensuring at the same time an effective management of risks and the availability of sufficient cash reserves for the financing of operations.
Velike poslovne organizacije so vzpostavile oddelke za upravljanje zakladnice, katerih končni cilj je prispevati k čim večji poslovni dobičkonosnosti in obenem zagotavljati uspešno obvladovanje tveganjin razpoložljivost zadostnih denarnih rezerv za financiranje dejavnosti.
Likewise, many publicsector organisations have established treasury management structures aimed at providing support to the attainment of their organisational objectives17.
Podobno so številne organizacije v javnem sektorju vzpostavile svoje strukture za upravljanje zakladnice, katerih cilj je zagotavljanje podpore doseganju njihovih organizacijskih ciljev17.
What-everthe nature ofthe organisation, effectivetreasury management significantly contributesto corporatesuccess.
Ne glede na naravo organizacije uspešno upravljanjezakladnice pomembno prispeva k poslovni uspešnosti.
Except for the treasury management of the European Development Fund, which is managed by DG BUDG.
Evropskega razvojnega sklada, za katerega je zadolžen GD BUDG.
With a view to achieving effective treasury management whilst remaining within the boundaries of the regulatory framework of Community legislation(see paragraph 7),the Commission assignedthetreasury management of the Community budget to DGBUDGandthetreas-
Da bi lahko uspešno upravljala zakladnico ter hkrati spoštovala uredbene omejitve zakonodaje Skupnosti (glej odstavek 7), je Komisija upravljanjezakladnice proračuna Skupnosti dodelila GDBUDG,upravljanje
19 ury management of the non-budgetary items18 and the activity of investing Community funds to DG ECFIN19 (see paragraphs 6 and
19 zakladnice neproračunskih postavk18in dejavnostvlaganjasredstev Skupnosti pa GD ECFIN19 (glej odstavka 6 in 8). Glede na različna
The Accounting Officer gives his/her agreement for the opening and closing of accounts with financial institutions and his/her opinion on internal rules established for the DG’s treasury operations.
Računovodja poda soglasje za odpiranje in zapiranje računov pri finančnih institucijah in mnenje o notranjih pravilih, ki so določena za zakladniško poslovanje generalnega direktorata.
Notwithstanding the aforementioned, it was noted that each DG operates entirely independently in managing and controlling its treasury activities.
Ne glede na zgoraj navedeno je bilo ugotovljeno, da vsak generalni direktorat pri upravljanju in kontroliranju svojih dejavnosti zakladnice deluje popolnoma neodvisno.
As a result of this split there was in effect no unit with overall responsibility for the Commission’s treasury management operations and there was no coordination in an area where a common approach to issues such as risk management and controlis necessary.
Zaradi te razdelitve dejansko ni bilo enote, ki bi bila v celoti odgovorna za dejavnosti Komisijepri upravljanju zakladnice, niti ni bilo usklajevanja na področju, kjer je nujen skupen pristop k vprašanjem, kotsta obvladovanjein kontrolatveganj.
number of high-value payment transactions in comparison to DG BUDG.
20GD ECFIN obdela manj plačilnih transakcij velike vrednosti kot GD BUDG.
For DG ECFIN, the timeliness of the execution of payments is a major issue. The DG often needs to make payments within very strict deadlines following an investment decision.
GD ECFIN ima velike težave pri upoštevanju rokov za izplačevanje plačil, saj mora slednja pogosto izvršiti v zelo kratkih rokih po odločitvi o naložbi.
Payments commonly have to be executed at the latest within two days and there are instances where payments have to be made on the day the instruction is issued.
Plačila morajo biti običajno izvršena najpozneje v dveh dneh, v nekaterih primerih pa jih je treba izvršiti že na dan izdaje naloga.
For instance, in order to control the risk of loss generated by holding fundsinaccounts withcommercialbanks, DGBUDGand DGECFIN have each established their own limits for the maximumamounts of funds to be held at specific banks.
Na primer, za kontrolotveganjaizgube, kijolahko povzroči hramba sredstev na računih v poslovnih bankah, sta GDBUDGin GDECFIN vsakzase opredelilalastne omejitveza največjezneskesredstev,ki jihje mogočehranitivposebnihbankah.
The two DGs used different methodologiesto establishthelimits without consideringthe Commission’s overall risk exposure with each commercial bank.
Generalnadirektoratasta vsak na svoj način določila omejitve, ne da bi upoštevala Komisijino skupno izpostavljenost tveganjem v vsaki posamezni poslovni banki.
This was due to a lack of communication and coordination between the two DGsinthetreasury management area.
Toje bila posledica pomanjkanja komunikacije in usklajevanja med tema generalnima direktoratoma na področju upravljanja zakladnice.
The Commission’s treasury management practicesare notaimedatreducingthe Commission’s overall exposuretofinanciallosses.
Cilj praks Komisije v zvezi z upravljanjem zakladnice ni zmanjšanje skupneizpostavljenosti Komisijefinančnimizgubam.
RISK MANAGEMENT OF TREASURY ACTIVITIES
OBVLADOVANJE TVEGANJ PRI DEJAVNOSTIH ZAKLADNICE
Entities should carry out risk assessments for each significant business processin order toidentify and analyse the key risks to the achievement of their objectives.
Različni subjekti morajo za vsak pomemben poslovni proces izvesti ocene tveganj tako, da opredelijo in analizirajo ključna tveganja za doseganje svojih ciljev.
On the basis of these assessments, the appropriate measuresto betakenforthe management and monitoring of theidentifiedrisksshould be decided.
Na podlagi teh ocen je treba sprejeti odločitev o ustreznih ukrepih, ki jih je treba sprejeti za obvladovanje in kontrolo opredeljenihtveganj.
Annual accounts of the
Letni računovodski izkazi
European Communities financial year 2007, Volume I (Consolidated financial statements and consolidated reports on implementation of the budget), Section 7 (Financial risk management).
Evropskih skupnosti za proračunsko leto 2007, Zvezek I (Konsolidirani računovodski izkazi in konsolidirana poročila o izvrševanju proračuna), Oddelek 7 (Obvladovanje finančnih tveganj).
No specific risk assessment was carried out by DG BUDG for its treasury management operations.
GD BUDG ni izvedel nobene posebne ocene tveganj za svoje dejavnosti upravljanja zakladnice.
In the 2007 and 2008 general risk assessment exercises undertaken by DG BUDG, only two risks pertaining to treasury management operations were identified: the shortage of staff in the ‘third party’ section (see paragraph 36) and the risk of loss concerning deposits with commercial banks of provisionally cashed fines (see paragraph 33).
V splošnih ocenah tveganj, ki jih je GD BUDG izvedel v letih 2007 in 2008, sta bili opredeljeni le dve tveganji v zvezi z upravljanjem zakladnice: premalo uslužbencev v oddelku, ki se ukvarja s„tretjimi stranmi“(glej odstavek 36),intveganjeizgube v zvezi z depoziti začasno pobranih glob, položenimi v poslovnih bankah (glej odstavek 33).
Notwithstanding this, the Commission published for the first time an overview of the risks in its treasury operations in the 2007 annual accounts of the European Communities 21.
Ne glede na to je Komisija v letnih računovodskih izkazih Evropskih skupnosti za proračunsko leto 200721 prvič objavila skupni pregled tveganj pri svojih dejavnostih zakladnice.
This overviewincludesrisks arisingfromthe Commission’s management of the day-to-day operations, operational, currency, credit and interest rate risks, and risks arising from the management of provisionally cashedfines(seeparagraph33).
V tem pregledu so predstavljena tveganja, ki izhajajo iz Komisijinega upravljanja tekočega poslovanja, operativna, valutna, kreditna in obrestna tveganja ter tveganja, ki izhajajo iz upravljanja začasno pobranih glob (glej odstavek 33).
Nodocumentation wasidentified providingevidenceofactive managementand monitoringofthe abovementionedrisks.
V nobeni dokumentaciji ni bilo mogoče zaslediti, da so se navedena tveganja dejavno obvladovala in kontrolirala.
Although risk assessments were performed for financialinstruments where major changes had occurred, DG ECFIN’s last overall risk assessment was carried outin 2004.
Čeprav so bile za finančne instrumente, pri katerih so se zgodile velike spremembe, izvedene ocene tveganj, je GD ECFIN zadnjo skupno oceno tveganj izvedel leta 2004.
This assessment contained an evaluation of the impact and likelihood of potential risks for the treasury andfinancial market operations.
Ta ocena je zajemala vrednotenje učinka možnih tveganj za zakladniško poslovanje in poslovanje na finančnih trgih ter verjetnost, da se takšna tveganja uresničijo.
In addition, in 2004, a risk man-agementfunction wasestablished by DGECFINcontributingtothe effective managementofriskand monitoringatentityandactivity levels.
Poleg tega je GD ECFIN leta 2004 vzpostavil funkcijo za obvladovanje tveganj, ki naj bi prispevala k uspešnemu obvladovanju tveganj in spremljanju tveganj na ravni subjekta in dejavnosti.
For the risks identified in the abovementioned assessments, risk reports are produced regularly and meetings are held throughout theyearto monitor risk exposure (see Box 3).
Za tveganja, opredeljena v navedenih ocenah, se redno pripravljajo poročila o tveganjih, skozi vse leto pa se tudi organizirajo sestanki za spremljanjeizpostavljenosti tveganjem (glej okvir 3).
The Court examined these reports and noted that the principal risks listed below were monitored and that limits set per investment category wereregu-larly checked by the DG, which took corrective actions when this was deemed necessary:
Sodišče je ta poročila proučilo in ugotovilo, da se glavna spodaj našteta tveganja spremljajo in da generalni direktorat, ki je sprejel popravne ukrepe, kadar je bilo to potrebno, redno pregleduje omejitve, opredeljene glede na kategorijo naložb:
(a)market risk: this is the potential loss that could result from adverse market movements; it includes interest rate risk, whichisthe fluctuation of afinancialinstrument’sfuture cashflows because ofchangesin market interest rates, and foreign exchange risk, namelythe currency exposuresresultingfrom afinancialinstru-ment being denominatedin a currency otherthanthe euro;
(a)tržno tveganje: to je morebitna izguba, ki je lahko posledica negativnih tržnih gibanj; vključuje obrestno tveganje, ki je nihanje prihodnjih denarnih tokov finančnega instrumenta zaradi sprememb tržnih obrestnih mer, ter valutno tveganje, ki nastane, če je bilanca finančnegainstrumentaizražena v valuti, ki ni evro;
(b) credit risk: this is the potential loss to a portfolio that could result from the default of a counterparty or the deterioration of its creditworthiness, such as, for instance, downgrading by a rating agency;
(b)kreditnotveganje:toje morebitnaizguba v portfelju, kijelahko posledica neizpolnjevanja obveznosti nasprotne strani ali poslabšanja njene kreditne sposobnosti, kar se lahko na primer zgodi, čejo bonitetna agencija uvrsti v nižjirazred;
(c)operational risk: thisis the risk ofloss resulting frominadequate or failed internal processes, people and systems and external events.
(c)operativno tveganje: to je tveganje izgube zaradi neprimernih ali neuspešnih notranjih postopkov, oseb in sistemov ter zunanjih dogodkov.
PERFORMANCE MEASUREMENT AND BENCHMARKING
MERJENJE USPEŠNOSTIIN PRIMERJALNE ANALIZE