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Annual Report on the implementation of the budget, together with the institutions' replies Annual Report on the implementation of the budget, together with the institutions' replies
OJ C 263, , pp. 1–201
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, SK, SL, FI, SV) |
Letno poročilo o izvrševanju proračuna, z odgovori institucij Letno poročilo o izvrševanju proračuna, z odgovori institucij
OJ C 263, , str. 1–201
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, SK, SL, FI, SV) |
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| 31.10.2006 | EN | Official Journal of the European Union | C 263/1 | 31.10.2006 | SL | Uradni list Evropske unije | C 263/1 |
| COURT OF AUDITORS | RAČUNSKO SODIŠČE |
| In accordance with the provisions of Article 248(1) and (4) of the EC Treaty, Articles 143 and 181(2) of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities and Articles 116 and 135(2) of the Financial Regulation of 27 March 2003 applicable to the Ninth European Development Fund, the Court of Auditors of the European Communities, at its meetings of 7 and 14 September 2006, adopted its | V skladu z določbami člena 248(1) in (4) Pogodbe ES, členov 143 in 181(2) Uredbe Sveta (ES, Euratom) št. 1605/2002 o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti, ter v skladu s členoma 116 in 135(2) Finančne uredbe z dne 27. marca 2003 v zvezi z 9. Evropskim razvojnim skladom je Računsko Sodišče Evropskih skupnosti na zasedanjih 7. in 14. septembra 2006 sprejelo svoji |
| ANNUAL REPORTS | LETNI POROČILI |
| concerning the financial year 2005 | za proračunsko leto 2005. |
| The reports, together with the institutions' replies to the Court's observations, were transmitted to the authorities responsible for giving discharge and to the other institutions. | Poročili sta bili skupaj z odgovori institucij na ugotovitve Sodišča poslani organoma, odgovornima za podeljevanje razrešnice, in drugim institucijam. |
| GENERAL INTRODUCTION | SPLOŠNI UVOD |
| 0.1. | This document, covering the 2005 financial year, comprises the Court's 29th annual report on the implementation of the general budget of the European Union, as well as its annual report in relation to the European Development Funds. | 0.1. | Ta dokument, ki pokriva proračunsko leto 2005, vsebuje 29. Letno poročilo o izvrševanju splošnega proračuna Evropske unije in Letno poročilo o Evropskih razvojnih skladih, ki ju je pripravilo Sodišče. |
| 0.2. | The structure of the annual report on the implementation of the general budget is now as follows: Chapter 1 — the Statement of Assurance; Chapter 2 — the Commission's internal control system (1); Chapter 3 — key observations on budgetary management; Chapters 4 to 10 — revenue and activities financed from different parts of the budget, reflecting the headings of the financial perspective; and Chapter 11 — financial instruments and banking activities. The replies of the Commission — or other EU Institutions where appropriate — are presented with the report. | 0.2. | Struktura Letnega poročila o izvrševanju splošnega proračuna je zdaj takšna: Poglavje 1 – izjava o zanesljivosti; Poglavje 2 – Komisijin sistem notranjega kontroliranja (1); Poglavje 3 – ključne ugotovitve o upravljanju proračuna; poglavja 4 do 10 – prihodki in dejavnosti, ki so financirani iz različnih delov proračuna in odražajo razdelke finančne perspektive; ter Poglavje 11 – finančni instrumenti in bančne dejavnosti. Ob poročilu so predstavljeni odgovori Komisije ali, kjer je ustrezno, drugih institucij EU. |
| 0.3. | The chapters covering revenue and the major areas of expenditure have the following main elements: | — | detailed analyses of the results of the audit work carried out in the context of the Statement of Assurance in the form of specific assessments, | — | results of follow-up reviews of progress made on implementing recommendations of the Court and the Budgetary Authorities arising from previous audits, | — | a list of the special reports published by the Court since the last annual report. | 0.3. | Poglavja, ki zajemajo prihodke in glavna področja odhodkov, sestavljajo naslednji glavni deli: | — | podrobne analize rezultatov revizijskega dela, izvedenega v kontekstu izjave o zanesljivosti v obliki posebnih ocen, | — | rezultati nadaljnjih pregledov napredka, doseženega glede izvajanja priporočil, ki so jih po prejšnjih revizijah podali Sodišče in proračunski organi, | — | seznam posebnih poročil, ki jih je Sodišče objavilo po zadnjem Letnem poročilu. |
| 0.4. | The specific assessments are based on an evaluation of the operation of the principal supervisory and control systems governing revenue and each expenditure area, the results of the Court's testing of underlying transactions and the results of the work of other auditors where relevant. The Court's overall appraisal of all these elements forms the basis for the Statement of Assurance set out in Chapter 1. In addition, the Annexes to Chapters 4 to 9 set out the elements used for monitoring and evaluating the financial management of the EU budget. | 0.4. | Posebne ocene temeljijo na ovrednotenju delovanja glavnih nadzornih in kontrolnih sistemov, ki urejajo prihodke in vsa področja odhodkov, rezultatih preizkušanja z izkazi povezanih transakcij, ki ga je izvedlo Sodišče, ter rezultatih dela drugih revizorjev, kjer so ti relevantni. Splošna ocena vseh teh dejavnikov, ki jo oblikuje Sodišče, je osnova za izjavo o zanesljivosti, predstavljeno v Poglavju 1. Poleg tega priloge k poglavjem od 4 do 9 navajajo dejavnike, uporabljene za spremljanje in vrednotenje finančnega poslovodenja proračuna EU. |
| 0.5. | 2005 was the first full year in which the European Union had 25 Members. From a financial perspective the main event was the introduction of accruals-based accounting, and the preparation of consolidated financial statements on this basis. Chapter 1 gives information on this key process. The Commission has been working on this comprehensive and complex change over the past three years, but, as the Court observes, further progress is required. | 0.5. | Leto 2005 je bilo prvo, v katerem je imela Evropska unija vse leto 25 članic. S finančnega vidika je bil glavni dogodek uvedba računovodstva na podlagi poslovnega dogodka in priprava konsolidiranih računovodskih izkazov na tej osnovi. Podatki o tem ključnem procesu so navedeni v Poglavju 1. Komisija se s to izčrpno in zapleteno spremembo ukvarja tri leta, toda po ugotovitvah Sodišča je potreben nadaljnji napredek. |
| 0.6. | In the financial year 2005, the Court notes a continued improvement in the Commission's internal control system. 2005 also saw a proposal for modifying the Financial Regulation with the aim of simplifying and improving procedures. This has been followed by a revised proposal in 2006 taking into account the opinion of the Court and other institutions. In parallel, the Commission made two proposals to improve the implementing regulations of the current Financial Regulation, on which the Court has also given its opinion. | 0.6. | Sodišče v proračunskem letu 2005 opaža stalni napredek pri Komisijinem sistemu notranjega kontroliranja. V letu 2005 je prišlo tudi do predloga za spremembo finančne uredbe, katerega cilj je poenostavitev in izboljšanje postopkov. Temu je leta 2006 sledil spremenjen predlog, v katerem so upoštevana mnenja Sodišča in drugih institucij. Vzporedno je Komisija dala dva predloga za izboljšanje pravil za izvajanje veljavne finančne uredbe, o katerih je Sodišče prav tako podalo svoje mnenje. |
| 0.7. | In addition the Commission has proposed changes in sectoral rules and regulations, partly in preparation for the forthcoming 2007 to 2013 financial perspective period. These include new or revised regulations for own resources, structural operations, agriculture, internal polices and external actions. The Court continues to provide input to these processes in the form of opinions, and will closely monitor their application. | 0.7. | Poleg tega je Komisija predlagala spremembe sektorskih pravil in predpisov, deloma v okviru priprav na prihajajoče obdobje finančne perspektive 2007–2013. Te spremembe zajemajo nove ali spremenjene predpise za lastna sredstva, strukturne dejavnosti, kmetijstvo, notranje politike in zunanje ukrepe. Sodišče v obliki mnenj še naprej prispeva k tem procesom in bo pobliže spremljalo njihovo uporabo. |
| 0.8. | A major element of the Commission's reform programme on-going since 2000 is the system of annual activity reports and accompanying declarations of directors-general. The quality of these fundamental accountability and communication instruments has been strengthened. However, as reported in this annual report, the Court continues to find a material incidence of error in most of the expenditure areas where complex rules continue to exist and expenditure is mainly based on information supplied by the recipients. The current supervisory and control systems, both at the Commission and in Member and beneficiary States, need to be further strengthened and integrated to manage the associated risks. | 0.8. | Pomemben del Komisijinega programa reform, ki poteka od leta 2000, je sistem letnih poročil o dejavnostih in priloženih izjav generalnih direktorjev. Kakovost teh temeljnih instrumentov odgovornosti in komunikacije se je izboljšala. Toda kot poroča to Letno poročilo, Sodišče še vedno odkriva pogosto pojavljanje napak na večini področij odhodkov, kjer še vedno obstajajo zapletena pravila in odhodki večinoma temeljijo na informacijah, ki jih predložijo prejemniki. Sedanje nadzorne in kontrolne sisteme, tako na Komisiji kot v državah članicah in državah prejemnicah, je treba nadalje okrepiti in integrirati za obvladovanje z njimi povezanega tveganja. |
| 0.9. | Within its Opinion No 2/2004 (2) on the ‘single audit’ model, the Court suggested the creation of a Community internal control framework in which current or new systems would be: | — | developed and applied at the Commission and Member States in a coordinated manner and following common principles and standards, and | — | designed to ensure an appropriate balance between the cost of controls, and the benefits they bring in terms of managing the risk of irregularity. | 0.9. | V svojem Mnenju št. 2/2004 (2) o modelu „enotne revizije“ je Sodišče predlagalo vzpostavitev okvira notranje kontrole Skupnosti, v katerem bi se sedanji ali novi sistemi: | — | na Komisiji in v državah članicah razvijali in uporabljali usklajeno ter v skladu s skupnimi načeli in standardi, in | — | zasnovali tako, da bi se zagotovilo ustrezno razmerje med stroški kontroliranja in koristmi, ki jo kontroliranje prinaša pri obvladovanju tveganja nepravilnosti. |
| 0.10. | Following consideration of, and consultation on, these issues the Commission issued a Communication in January 2006 (3), setting out its action plan towards an integrated internal control framework. The Commission's objective is to provide effective and efficient internal control of EU funds. The Court welcomes these developments on the basis that it is essential that the citizens of the Union have reasonable assurance that European public funds are managed in a legal and regular manner. The Court will evaluate the results of the action plan when the relevant measures have been implemented and it is possible to assess their impact. | 0.10. | Komisija je po premisleku in posvetovanju o teh vprašanjih januarja 2006 izdala sporočilo (3), v katerem je prikazala svoj akcijski načrt za integriran okvir notranje kontrole. Cilj Komisije je zagotoviti uspešno in učinkovito notranje kontroliranje sredstev EU. Sodišče pozdravlja te dogodke, ker je bistveno, da državljani Unije dobijo razumno zagotovilo o upravljanju evropskih javnih financ na zakonit in pravilen način. Sodišče bo ovrednotilo rezultate akcijskega načrta, ko bodo zadevni ukrepi izvedeni in bo mogoče oceniti njihov učinek. |
| (1) This chapter consolidates the information previously presented in the Statement of Assurance chapter as well as in the individual income and expenditure chapters. | (1) V tem poglavju so združene informacije, ki so bile prej predstavljene v poglavju Izjava o zanesljivosti ter v posameznih poglavjih o prihodkih in odhodkih. |
| (2) OJ C 107, 30.4.2004. | (2) UL C 107, 30.4.2004. |
| (3) COM(2006) 9 final of 17.1.2006. | (3) COM(2006) 9 konč. z dne 17.1.2006. |
| ANNUAL REPORT ON THE IMPLEMENTATION OF THE BUDGET | LETNO POROČILO O IZVRŠEVANJU PRORAČUNA |
| (2006/C 263/01) | (2006/C 263/01) |
| TABLE OF CONTENTS | KAZALO |
| Chapter 1 | — | The Statement of Assurance and supporting information | Poglavje 1 | – | Izjava o zanesljivosti in podporne informacije |
| Chapter 2 | — | Commission internal control | Poglavje 2 | – | Komisijine notranje kontrole |
| Chapter 3 | — | Budgetary management | Poglavje 3 | – | Upravljanje proračuna |
| Chapter 4 | — | Revenue | Poglavje 4 | – | Prihodki |
| Chapter 5 | — | The common agricultural policy | Poglavje 5 | – | Skupna kmetijska politika |
| Chapter 6 | — | Structural operations: regional policy, employment and social policy, rural development and fisheries | Poglavje 6 | – | Strukturne dejavnosti: regionalna politika, zaposlovanje in socialna politika, razvoj podeželja in ribištvo |
| Chapter 7 | — | Internal policies, including research | Poglavje 7 | – | Notranje politike, vključno z raziskavami |
| Chapter 8 | — | External actions | Poglavje 8 | – | Zunanji ukrepi |
| Chapter 9 | — | Pre-accession strategy | Poglavje 9 | – | Predpristopna strategija |
| Chapter 10 | — | Administrative expenditure | Poglavje 10 | – | Upravni odhodki |
| Chapter 11 | — | Financial instruments and banking activities | Poglavje 11 | – | Finančni instrumenti in bančne dejavnosti |
| Annex I (1) | — | Financial information on the general budget | Priloga I (1) | – | Osnovne informacije o splošnem proračunu |
| Annex II (1) | — | Reports and opinions adopted by the Court of Auditors since 2001 | Priloga II (1) | – | Poročila in mnenja, ki jih je Računsko sodišče sprejelo od leta 2001 |
| (1) The annexes related to the Annual report on the implementation of the budget can be found at the end of this publication. | (1) Prilogi k Letnemu poročilu o izvrševanju proračuna se nahajata na koncu te publikacije. |
| CHAPTER 1 | POGLAVJE 1 |
| The Statement of Assurance and supporting information | Izjava o zanesljivosti in podporne informacije |
| TABLE OF CONTENTS | KAZALO |
| Statement of Assurance | Izjava o zanesljivosti |
| Reliability of the accounts | Zanesljivost računovodskih izkazov |
| Legality and regularity of the underlying transactions | Zakonitost in pravilnost z izkazi povezanih transakcij |
| Information in support of the Statement of Assurance | Podatki v podporo izjavi o zanesljivosti |
| Introduction | Uvod |
| Reliability of the accounts | Zanesljivost računovodskih izkazov |
| General background | Splošno ozadje |
| Audit scope and approach | Obseg revizije in pristop |
| The Commission's management of change | Upravljanje spremembe s strani Komisije |
| Consolidated opening balance sheet as at 1 January 2005 | Konsolidirana začetna bilanca stanja dne 1. januarja 2005 |
| Consolidated financial statements as at 31 December 2005 | Konsolidirani računovodski izkazi dne 31. decembra 2005 |
| Legality and regularity of underlying transactions | Zakonitost in pravilnost z izkazi povezanih transakcij |
| The Court's approach | Pristop Sodišča |
| Audit results 2005 | Rezultati revizije za leto 2005 |
| STATEMENT OF ASSURANCE | IZJAVA O ZANESLJIVOSTI |
| I. | Pursuant to the provisions of Article 248 of the Treaty the Court has examined the ‘Final annual accounts of the European Communities’ consisting of the ‘Consolidated financial statements and the consolidated reports on implementation of the budget’ for the financial year ended 31 December 2005 (1).II. | In accordance with the Financial Regulation of 25 June 2002, the ‘Consolidated financial statements’ for the financial year 2005 are prepared for the first time on the basis of accounting rules adopted by the Commission's Accounting Officer which adapt accruals based accounting principles to the specific environment of the Communities (2), while the ‘Consolidated reports on implementation of the budget’ continue to be primarily based on movements of cash. The change-over to accruals based accounting required a restatement of the opening balance sheet as at 1 January 2005 and important changes in the presentation (3) and content (4) of the ‘Consolidated financial statements’.III. | The ‘Final annual accounts of the European Communities’ are consolidated by the Commission's Accounting Officer and approved by the Commission. The Court's responsibility is to provide, based on its audit, the European Parliament and the Council with a statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions.IV. | The Court carried out its audit in accordance with its own policies and standards which are based on international standards that have been adapted to the Community context. Through its audit, the Court has obtained a reasonable basis for the opinion expressed below. In the case of revenue the scope of the Court's audit work was limited. Firstly, VAT and GNI own resources are based on macroeconomic statistics for which the underlying data cannot be audited directly by the Court, and secondly, the audits of traditional own resources cannot cover the imports that have not been subject to custom supervision. | I. | Sodišče je v skladu z določbami člena 248 Pogodbe pregledalo „končne letne računovodske izkaze Evropskih skupnosti“, ki jih sestavljajo „konsolidirani računovodski izkazi in konsolidirana poročila o izvrševanju proračuna“, za proračunsko leto, ki se je končalo 31. decembra 2005 (1).II. | V skladu s Finančno uredbo z dne 25. junija 2002 so „konsolidirani računovodski izkazi“ za proračunsko leto 2005 prvič pripravljeni na podlagi računovodskih pravil, ki jih je sprejel računovodja Komisije in s katerimi so bila načela računovodstva na podlagi nastanka poslovnih dogodkov prilagojena posebnemu okolju Skupnosti (2), medtem ko „konsolidirana poročila o izvrševanju proračuna“ še naprej temeljijo predvsem na denarnih tokovih. Zaradi prehoda na računovodstvo na podlagi nastanka poslovnih dogodkov je bilo treba začetno bilanco stanja ponovno prikazati na dan 1. januarja 2005, prav tako pa so bile potrebne pomembne spremembe v predstavitvi (3) in vsebini (4)„konsolidiranih računovodskih izkazov“.III. | „Končne letne računovodske izkaze Evropskih skupnosti“ konsolidira računovodja Komisije, Komisija pa jih potrdi. Naloga Računskega sodišča je, da na podlagi svoje revizije Evropskemu parlamentu in Svetu EU predloži izjavo o zanesljivosti računovodskih izkazov ter o zakonitosti in pravilnosti transakcij, povezanih z njimi.IV. | Sodišče je revizijo opravilo v skladu s svojimi usmeritvami in standardi, ki temeljijo na mednarodnih standardih, prilagojenih okolju Skupnosti. Sodišče je z revizijo pridobilo razumno podlago za spodaj podano mnenje. Pri prihodkih je bil obseg revizijskega dela Sodišča omejen. Prvič zato, ker lastna sredstva iz naslova DDV in BNI temeljijo na makroekonomskih statistikah, kjer Sodišče ne more neposredno revidirati z njimi povezanih podatkov, drugič pa, ker revizije tradicionalnih lastnih sredstev ne morejo zajeti tistega dela uvoza, ki ni bil predmet carinskega nadzora. |
| Reliability of the accounts | Zanesljivost računovodskih izkazov |
| V. | In the Court's opinion, the ‘Final annual accounts of the European Communities’ were drawn up in accordance with the provisions of the Financial Regulation of 25 June 2002 and accounting rules adopted by the Commission's Accounting Officer. Except for the effects of the observations in paragraphs VI to VIII, they present fairly, in all material respects the financial position of the Communities as of 31 December 2005, and the results of their operations and cash flows for the year then ended.VI. | The Court notes that, in the context of a complex exercise (see paragraph II), the existing financial reporting framework has not been consistently applied, in particular for cut-off, and that accounting systems in certain Directorates-General of the Commission were not able to ensure the quality of financial information which led to multiple corrections after the presentation of the provisional accounts (see paragraphs VII and VIII).VII. | The Court's audit has identified errors in amounts registered in the accounting system as invoices/cost statements and pre-financing which, after corrections made to the provisional accounts, still have the following net financial impact on the elements of the consolidated financial statements listed below (see also paragraph VIII): | (a) | The consolidated opening balance sheet as at 1 January 2005, which adjusted the consolidated closing balance sheet as at 31 December 2004 on the basis of the new accruals based accounting principles, overstates the accounts payable by some 47 million euro and overstates the total amount of long-term and short-term pre-financing by some 179 million euro. As a result, the net assets are overstated by some 132 million euro. | (b) | The errors identified in (a) above affected the consolidated closing balance sheet as at 31 December 2005 which overstates the accounts payable by some 508 million euro and the total amount of long-term and short-term pre-financing by some 822 million euro. As a result the net assets are overstated by some 314 million euro.VIII. | The Court's audit also confirmed the general reservation of the Director-General for Education and Culture covering the lack of assurance as regards the correctness of its share of the total amounts, included in both the consolidated opening balance sheet as at 1 January 2005 (assets amounting to 572,5 million euro and liabilities amounting to 198,5 million euro) and the consolidated closing balance sheet as at 31 December 2005 (assets amounting to 382,7 million euro and liabilities amounting to 187,3 million euro). Given the incidence of omissions and double or wrong postings within this Directorate-General, it is not possible to quantify the over- or understatement in its share of the assets and liabilities. | V. | Po mnenju Sodišča so bili „končni letni računovodski izkazi Evropskih skupnosti“ pripravljeni v skladu z določbami Finančne uredbe z dne 25. junija 2002 in računovodskimi pravili, ki jih je sprejel računovodja Komisije. Razen učinkov ugotovitev iz odstavkov VI do VIII, v vseh pomembnih vidikih pošteno prikazujejo finančno stanje Skupnosti na dan 31. decembra 2005 ter rezultate njihovih dejavnosti in denarnih tokov za leto, ki se je izteklo.VI. | Sodišče opaža, da se v okviru zapletenega proračunskega leta (glej odstavek II) obstoječi okvir finančnega poročanja ni dosledno uporabljal, zlasti za ločitev proračunskih let, in da računovodski sistemi v nekaterih generalnih direktoratih Komisije niso mogli zagotoviti kakovosti finančnih informacij, kar je povzročilo številne popravke po predstavitvi začasnih računovodskih izkazov (glej odstavka VII in VIII).VII. | Med revizijo Sodišča so bile ugotovljene napake pri zneskih, evidentiranih v računovodskem sistemu kot fakture/izjave o stroških in predfinanciranje, ki imajo po popravkih začasnih računovodskih izkazov še vedno naslednji neto finančni učinek na spodaj naštete elemente računovodskih izkazov (glej tudi odstavek VIII): | (a) | V konsolidirani začetni bilanci stanja z dne 1. januarja 2005, s katero je bila prilagojena končna bilanca stanja na dan 31. decembra 2004 na podlagi novih načel računovodstva na podlagi nastanka poslovnih dogodkov, so obveznosti navedene za približno 47 milijonov EUR previsoko, skupni znesek dolgoročnega in kratkoročnega predfinanciranja pa je za približno 179 milijonov EUR previsok. Zaradi tega so neto sredstva precenjena za približno 132 milijonov EUR. | (b) | Napake, opredeljene v (a) zgoraj, so vplivale na konsolidirano končno bilanco stanja na dan 31. decembra 2005, v kateri so obveznosti precenjene za približno 508 milijonov EUR, skupni znesek dolgoročnega in kratkoročnega predfinanciranja pa za približno 822 milijonov EUR. Zaradi tega so neto sredstva precenjena za približno 314 milijonov EURVIII. | Revizija sodišča je potrdila tudi splošni pridržek generalnega direktorja za izobraževanje in kulturo, ki se nanaša na pomanjkanje zagotovila v zvezi s pravilnostjo njegovega deleža skupnega zneska, ki je zajet v konsolidirani začetni bilanci stanja z dne 1. januarja 2005 (sredstva v višini 572,5 milijona EUR in obveznosti v višini 198,5 milijona EUR) in konsolidirani končni bilanci stanja z dne 31. decembra 2005 (sredstva v višini 382,7 milijona EUR in obveznosti v višini 187,3 milijona EUR. Glede na pogostost izpustitev in dvojnih ali napačnih knjiženj v tem generalnem direktoratu ni mogoče količinsko opredeliti previsokih ali prenizkih navedb v njegovem deležu sredstev in obveznosti. |
| Legality and regularity of the underlying transactions | Zakonitost in pravilnost z izkazi povezanih transakcij |
| IX. | In areas where the supervisory and control systems are implemented in a manner which provides for an adequate risk management, the transactions underlying the final annual accounts of the European Communities, taken as a whole, are legal and regular. This is the case for revenue, commitments and payments for administrative expenditure and pre accession strategy with the exception of the SAPARD Programme. Moreover, for Common Agriculture Policy (CAP) expenditure the Court's audit shows that, where properly applied, the integrated administration and control system (IACS) is an effective system to limit the risk of irregular expenditure.X. | Without calling into question the opinion expressed in paragraph IX, the Court emphasises that, in the area of pre-accession strategy, significant risks still exist at the level of the implementing organisations in the acceding and candidate countries for all programmes and instruments.XI. | The Court notes that in the other areas, payments are still materially affected by errors and the Commission and the Member and other beneficiary states need to make an increased effort to implement adequate supervisory and control systems, so as to improve the handling of the attendant risks. These areas are listed below, namely: Common Agricultural Policy, Structural measures, Internal policies and External actions. | (a) | In CAP expenditure, the Court found evidence that expenditure which is not subject to IACS, or where IACS is not properly applied or where it has only been recently introduced poses greater risk because control systems are not as effective. In addition, IACS inspection results are insufficiently verified and validated by an independent body and claims for EU aid are not usually checked on the spot by the latter. Clearance systems and post payment checks for CAP subsidies not covered by IACS do not provide reasonable assurance as to compliance with Community legislation. The Court concluded that CAP expenditure, viewed as a whole, was still materially affected by errors. | (b) | In structural measures, the Court again found that the Commission does not maintain effective supervision to mitigate the risk that the controls delegated to Member States fail to prevent reimbursement of overstated or ineligible expenditure. For both programming periods (1994 to1999 and 2000 to2006), the Court found that expenditure was not free of material irregularities. Some programs for the 1994 to 1999 period were closed without a sound basis. | (c) | In internal policies, despite the progress made in certain areas, the Court's audit revealed weaknesses in the supervisory and control systems which led to a material incidence of errors in payments to beneficiaries. Errors arise mainly from complicated cost reimbursement systems and unclear procedures and instructions governing the different programmes. | (d) | In external actions, the improvements of the Commission's supervisory and control systems have not yet had an impact at the implementing organisation level, where a material level of errors still exists, which can be attributed to the lack of a comprehensive approach to the supervision, control and audit of these organisations. | IX. | Na področjih, kjer se nadzorni in kontrolni sistemi izvajajo tako, da zagotavljajo ustrezno obvladovanje tveganj, so transakcije, povezane s konsolidiranimi letnimi računovodskimi izkazi Evropskih skupnosti kot celota zakonite in pravilne. Tako je pri prihodkih, obveznostih in plačilih za upravne odhodke in predpristopno strategijo z izjemo programa SAPARD. Poleg tega je revizija odhodkov skupne kmetijske politike (SKP), ki jo je opravilo Sodišče, pokazala, da je pravilno izvajan integrirani administrativni in kontrolni sistem (IAKS) učinkovit sistem za omejevanje tveganja nepravilnih odhodkov.X. | Ne da bi bilo zato vprašljivo mnenje iz odstavka IX, Sodišče poudarja, da na področju predpristopne strategije v pristopnih državah in državah kandidatkah pri vseh programih in instrumentih še vedno obstajajo različno velika tveganja na ravni izvajalskih organizacij.XI. | Sodišče opaža, da na drugih področjih napake še vedno pomembno vplivajo na plačila ter da morajo Komisija, države članice in druge države upravičenke okrepiti svoja prizadevanja za izvajanje ustreznih nadzornih in kontrolnih sistemov, da izboljšajo obvladovanje pripadajočih tveganj. To je potrebno na naslednjih področjih: skupna kmetijska politika, strukturni ukrepi, notranje politike in zunanji ukrepi. | (a) | Pri odhodkih SKP je Sodišče našlo dokaze, da je pri odhodkih, ki niso predmet IAKS ali kjer se IAKS ne izvaja pravilno ali kjer je bil šele nedavno uveden, tveganje večje, ker sistemi kontrol niso tako uspešni. Poleg tega rezultati inšpekcijskih pregledov IAKS niso dovolj preverjeni in potrjeni s strani neodvisnega organa, ki zahtevkov za pomoč EU običajno tudi ne preverja na kraju samem. Pri subvencijah SKP, ki jih ne pokriva IAKS, sistemi potrditve obračunov in pregledi po izvršenih plačilih ne zagotavljajo razumnega zagotovila glede skladnosti odhodkov z zakonodajo Skupnosti. Sodišče je sklenilo, da napake še vedno pomembno vplivajo na odhodke SKP kot celoto. | (b) | Na področju strukturnih ukrepov, je Sodišče znova ugotovilo, da Komisija ne vzdržuje uspešnega nadzora za zmanjševanje tveganja, da kontrole, prenesene na države članice, ne preprečujejo povračila precenjenih ali neupravičenih odhodkov. Sodišče je za obe programski obdobji (1994–1999 in 2000–2006) ugotovilo, da odhodki niso brez pomembnih nepravilnosti. Nekateri programi iz obdobja 1994 do 1999 so bili zaprti brez trdne podlage. | (c) | Na področju notranjih politik so se kljub napredku na nekaterih področjih pri reviziji Sodišča pokazale pomanjkljivosti v nadzornih in kontrolnih sistemih, ki so povzročile pomembno pogostost napak pri plačilih upravičencem. Napake so v glavnem posledica zapletenih sistemov za vračilo stroškov ter nejasnih postopkov in navodil, ki veljajo za različne programe. | (d) | Pri zunanjih ukrepih se vpliv izboljšanja Komisijinih nadzornih in kontrolnih sistemov še ni pokazal na ravni izvajalskih organizacij, kjer je še vedno pomembna stopnja napak, ki jih je mogoče pripisati pomanjkanju celovitega pristopa k nadziranju, kontroliranju in revidiranju teh organizacij. |
| 14 September 2006 | 14. september 2006 |
| Hubert WEBER | Hubert WEBER |
| President | Predsednik |
| European Court of Auditors | Evropsko računsko sodišče |
| 12, rue Alcide De Gasperi, L–1615 Luxembourg | 12, rue Alcide De Gasperi, L-1615 Luxembourg |
| THE COURT'S OBSERVATIONS | THE COMMISSION'S REPLIES | UGOTOVITVE SODIŠČA | ODGOVORI KOMISIJE |
| INFORMATION IN SUPPORT OF THE STATEMENT OF ASSURANCE | PODATKI V PODPORO IZJAVI O ZANESLJIVOSTI |
| Introduction | Uvod |
| 1.1. | Pursuant to Article 248 of the EC Treaty, the Court of Auditors provides the European Parliament and the Council with a Statement of Assurance concerning the reliability of the accounts and the legality and regularity of the underlying transactions (the DAS). The Treaty also authorises the Court to supplement this statement with specific assessments of each major area of Community activity. | | 1.1 | Računsko sodišče mora v skladu s členom 248 Pogodbe ES Evropskemu parlamentu in Svetu EU predložiti izjavo o zanesljivosti računovodskih izkazov ter o zakonitosti in pravilnosti z njimi povezanih transakcij („DAS“). Sodišče je po Pogodbi prav tako pooblaščeno, da to izjavo dopolni s posebnimi ocenami vseh poglavitnih področij delovanja Skupnosti. | |
| 1.2. | The aim of the work on the reliability of the accounts of the European Communities is to obtain sufficient evidence to conclude on the extent to which revenue, expenditure, assets and liabilities have been properly registered and that the annual accounts faithfully reflect the financial position at the end of the year (see paragraphs 1.5 to 1.58). | | 1.2 | Cilj dela, povezanega z ugotavljanjem zanesljivosti računovodskih izkazov Evropskih skupnosti, je pridobiti zadostne dokaze, na podlagi katerih je mogoče sprejeti sklep o tem, v kolikšni meri so bili vsi prihodki, odhodki, sredstva in obveznosti pravilno evidentirani ter ali letni računovodski izkazi podajajo resnično in pošteno sliko finančnega stanja ob koncu leta (glej odstavke 1.5 do 1.58). | |
| 1.3. | The aim of the work on the legality and regularity of the underlying transactions is to gather sufficient evidence, of a direct or indirect nature, to give an opinion on whether they are in accordance with the applicable regulations or contractual provisions, and have been correctly calculated (see paragraphs 1.59 to 1.65 of this chapter for horizontal issues and chapters 2 and 4 to 10 for details). | | 1.3 | Cilj dela, povezanega z ugotavljanjem zakonitosti in pravilnosti z izkazi povezanih transakcij, pa je pridobiti zadostne posredne ali neposredne dokaze, na podlagi katerih je mogoče podati mnenje o tem, ali so te transakcije skladne z veljavnimi predpisi ali pogodbenimi določbami in ali so bile pravilno izračunane (glej odstavke 1.59 do 1.65 za horizontalna vprašanja ter poglavja 2 in 4 do 10 za podrobnosti). | |
| 1.4. | In the absence of systematic indicators presented by the Commission (5), the Court provides certain indicators to monitor progress in improving internal controls both overall, and for each income and expenditure area (see annexes to this chapter and to chapters 2 and 4 to 10). | | 1.4 | Ker Komisija ni predstavila sistematičnih kazalnikov (5), Sodišče zagotavlja določene kazalnike za spremljanje napredka pri izboljševanju notranjih kontrol tako na splošno kot na posameznih področjih prihodkov in odhodkov (glej priloge k temu poglavju ter k poglavjem 2 in 4 do 10). | |
| Reliability of the accounts | Zanesljivost računovodskih izkazov |
| General background | Splošno ozadje |
| 1.5. | The Court's observations concern the final annual accounts for the financial year 2005, which are drawn up by the Commission's Accounting Officer and approved by the Commission in compliance with Articles 128 and 129 of the Financial Regulation of 25 June 2002 (6) and sent to the Court on 28 July 2006. The annual accounts comprise the ‘consolidated financial statements’ — covering, in particular, the balance sheet setting out the assets and liabilities at the end of the year and the ‘consolidated reports on the implementation of the budget’ — covering the revenue and expenditure for the year. | | 1.5 | Ugotovitve Sodišča se nanašajo na končne letne računovodske izkaze za proračunsko leto 2005, ki jih pripravi računovodja Komisije in odobri Komisija v skladu z določbami členov 128 in 129 Finančne uredbe z dne 25. junija 2002 (6), Sodišču pa so bili poslani 28. julija 2006. Letni računovodski izkazi zajemajo „konsolidirane računovodske izkaze“ – ki vsebujejo zlasti bilanco stanja, v kateri so navedena sredstva in obveznosti ob koncu leta, ter „konsolidirana poročila o izvrševanju proračuna“ – ki zajemajo prihodke in odhodke za dano leto. | |
| 1.6. | The financial year 2005 was a key milestone in the implementation of new elements of the Action Plan for the modernisation of the Communities' accounting system which the Commission adopted on 17 December 2002 (7). This was in response to a number of previous observations by the Court and took into account the provisions of the Financial Regulation (in particular Articles 123 to 138): | — | since 1 January 2005, the consolidated financial statements have to be prepared by applying accruals accounting principles, while the consolidated reports on the implementation of the budget are still based on cash movements as foreseen in the Financial Regulation, | — | while the content of the budgetary reporting was not changed, the financial statements have to comprise new elements: an economic outturn account (including segment reporting), a cash-flow table and a statement of changes in net assets, | — | the scope of consolidation was extended to include various Community bodies for the first time, | — | a new accounting system had to be implemented which ensures that each accounting event, and not just each cash movement, is fully recorded when it occurs. This should provide internal users with more complete and relevant information as a tool for decision-making. It should also translate into a more transparent and informative statement for external readers. | | 1.6 | Proračunsko leto 2005 je bilo mejnik v izvrševanju novih delov Akcijskega načrta za posodobitev računovodskega sistema Skupnosti, ki ga je Komisija sprejela 17. decembra 2002 (7). Načrt je bil sprejet kot odziv na številne dotedanje ugotovitve Sodišča, v njem pa so bile upoštevane določbe Finančne uredbe (zlasti členi 123 do 138). | — | od 1. januarja 2005 morajo biti konsolidirani računovodski izkazi pripravljeni po načelih računovodstva na podlagi nastanka poslovnih dogodkov, medtem ko konsolidirana poročila o izvrševanju proračuna še vedno temeljijo na gibanju denarnih sredstev, kot je predvideno v Finančni uredbi, | — | čeprav vsebina proračunskega poročanja ni bila spremenjena, morajo računovodski izkazi vsebovati nove elemente: izkaz poslovnega izida (vključno s poročanjem po področjih politik EU), izkaz denarnega toka in izkaz sprememb neto sredstev, | — | obseg konsolidacije je bil razširjen, tako da so prvič zajeti tudi različni organi Skupnosti, | — | uvesti je bilo treba nov računovodski sistem, ki zagotavlja, da so takrat, ko nastanejo, v celoti zabeleženi vsi računovodski dogodki in ne samo denarni tokovi. To bi moralo notranjim uporabnikom zagotoviti celovitejše in pomembnejše informacije, ki bi predstavljale orodje pri odločanju. Prav tako bi moralo prinesti preglednejše in bolj informativne izkaze za zunanje bralce. | |
| Accruals-based accounting: The principal significance of accruals-based accounting is that it shifts the focus of the accounts from the recording of cash transactions to the recognition of the ‘rights and obligations’ as soon as these are acknowledged.The following are the most important impacts of the change-over to accruals-based accounting on the consolidated accounts:Pre-financing: This item now appears as an ‘asset’ in the balance sheet. It represents advances paid to beneficiaries which have not yet been utilised or for which no expenditure claim has been received (28 000 million euro).Accounts payable: Amounts are recognised as costs as soon as they are deemed incurred and eligible by the authorising services (74 200 million euro).Cut-off: Transactions made during a year must be recognised in the accounting period to which they relate.The figures quoted above are taken directly from the final annual accounts of the European Communities (opening balance sheet as at 1 January 2005). | | Računovodstvo na podlagi nastanka poslovnih dogodkov: Glavni pomen računovodstva na podlagi nastanka poslovnih dogodkov je, da se pri računovodstvu težišče z evidentiranja denarnih transakcij premakne na pripoznavanje „pravic in obveznosti“, takoj ko so te sprejete.V nadaljevanju so našteti najpomembnejši učinki prehoda na računovodstvo na podlagi nastanka poslovnih dogodkov na konsolidirane izkaze:Predfinanciranje: Ta postavka se zdaj pojavlja kot „sredstva“ v bilanci stanja. Predstavlja predplačila, izplačana upravičencem, ki še niso bila porabljena ali pa zanje še ni bila prejeta izjava o odhodkih (28 000 milijonov EUR).Obveznosti: Zneski so priznani kot stroški takoj, ko jih odredbodajalske službe štejejo za nastale in upravičene (74 200 milijonov EUR).Ločitev proračunskih let: Med letom izvedene transakcije morajo biti pripoznane v računovodskem obdobju, na katerega se nanašajo.Zgoraj navedeni zneski so vzeti neposredno iz končnih letnih računovodskih izkazov Evropskih skupnosti (začetna bilanca stanja dne 1. januarja 2005). | |
| Audit scope and approach | Obseg revizije in pristop |
| 1.7. | The Court's audit on the reliability of the accounts focussed on: | — | the Commission's management of the change-over from cash-based to an accruals-based accounting (see paragraphs 1.10 to 1.27), | — | the verification of the accuracy of various elements in the accounts (see paragraphs 1.28 to 1.58). | | 1.7 | Revizija zanesljivosti računovodskih izkazov, ki jo je opravilo Sodišče, je bila osredotočena na: | — | to, kako je Komisija upravljala prehod z računovodstva na podlagi plačil na računovodstvo na podlagi nastanka poslovnih dogodkov (glej odstavke 1.10 do 1.27), | — | preverjanje točnosti različnih elementov v računovodskih izkazih (glej odstavke 1.28 do 1.58). | |
| 1.8. | In its work on the management of change the Court considered in particular: | — | whether the Commission had ensured the effective application of the relevant accounting standards, | — | whether measures taken within the Commission contribute to the reasonable assurance that the accounts are true and fair. | This was done by analysing the basis for the validation (according to Article 61 of the Financial Regulation) of the 2005 opening and closing balance sheets, the cut-off methodology used and the state of readiness of the local financial management systems which provide data for the Commission's accounts. | | 1.8 | Sodišče je pri svojem delu v zvezi z upravljanjem prehoda zlasti preverjalo: | — | ali je Komisija zagotovila uspešno uporabo ustreznih računovodskih standardov, | — | ali ukrepi, sprejeti znotraj Komisije, prispevajo k razumnemu zagotovilu, da so računovodski izkazi resnični in pošteni. | Pri tem je Sodišče (v skladu s členom 61 Finančne uredbe) analiziralo osnovo za potrjevanje začetnih in končnih bilanc stanja za leto 2005, metodologijo, uporabljeno za ločitev proračunskih let, in pripravljenost lokalnih sistemov finančnega poslovodenja, ki zagotavljajo podatke za računovodske izkaze Komisije. | |
| 1.9. | In verifying the reliability of the 2005 accounts, the Court concentrated in particular on: | — | the 2005 opening balance sheet (which has to disclose the impact of the changes made to restate the balance sheet as at 31 December 2004 under the new accounting principles), | — | the closing balance sheet as at 31 December 2005, | — | within the above two elements, data not available under the previous system, but which need to be reflected in the accruals accounts (pre-financing and related guarantees, invoices/cost statements). | This was done by carrying out analytical reviews and substantive tests on comprehensive samples. | | 1.9 | Sodišče se je pri preverjanju zanesljivosti računovodskih izkazov za leto 2005 osredotočilo zlasti na: | — | začetno bilanco stanja za leto 2005 (ki mora pokazati učinek sprememb, sprejetih za ponovno pripravo bilance stanja na dan 31. decembra 2004 v skladu z novimi računovodskimi načeli), | — | končno bilanco stanja na dan 31. decembra 2005, | — | v okviru zgoraj navedenih elementov, podatke, ki v prejšnjem sistemu niso bili na voljo, vendar se morajo odraziti v računovodskih izkazih, pripravljenih na podlagi nastanka poslovnih dogodkov (predfinanciranje in z njim povezana jamstva, fakture/izjave o stroških). | To je bilo opravljeno z analitičnimi pregledi in preizkušanjem podatkov na izčrpnih vzorcih. | |
| The Commission's management of change | Upravljanje spremembe s strani Komisije |
| General achievements | Splošni dosežki |
| 1.10. | The Commission had to plan and implement the modernisation of the accounting system within the calendar and organisational framework imposed by the Financial Regulation. As already observed by the Court in previous Annual Reports (8), the timetable established for the necessary adaptations and validations was very ambitious. | 1.10. | The Commission recognises the extraordinary effort made by its departments to move to accrual-based accounting within a very ambitious timetable. | To accomplish the objective to modernise the accounting system, the Commission prepared a very detailed project management plan identifying all the milestones needed to make this project a success. | 1.10 | Komisija je morala posodobitev računovodskega sistema načrtovati in izvesti v koledarskem in organizacijskem roku, določenem v Finančni uredbi. Kot je Sodišče ugotovilo že v prejšnjih letnih poročilih (8), je bil časovni načrt za izvedbo potrebnih prilagoditev in potrditev zelo ambiciozen. | 1.10 | Komisija ceni izjemna prizadevanja svojih oddelkov, ki so prešli na računovodstvo na podlagi nastanka poslovnega dogodka v zelo ambiciozno zastavljenih časovnih rokih. | Komisija je za dosego cilja, ki je modernizirati računovodski sistem, pripravila zelo podroben načrt upravljanja projekta, ki opredeljuje vse ključne točke za uspešno izvedbo tega projekta. |
| 1.11. | Experience in public administrations undertaking similar reforms (9) shows that projects of a scale and complexity similar to the modernisation of the Communities' accounts inevitably face a variety of problems which complicate and delay their complete implementation. Against this background, important progress has been achieved: | — | on 1 January 2005, the Commission moved the general accounting of the EU from cash-based to accruals-based accounts. New accounting rules (10) and methods, a new harmonised chart of accounts and new consolidation tools were introduced in all Community institutions and agencies, | — | stakeholders were provided with individual and consolidated accounts which comprise the new obligatory elements and contain more detailed information about the resources controlled by the different entities, the costs of their operations and the cash flow operations. | 1.11. | Despite the complexity of certain issues, the variety of problems and big challenges, the Commission managed the project without delays regarding the key deadlines. Noteworthy achievements include: | — | the IT systems developed in order to support the new accounting requirements; | — | the transition to the new system was successfully managed which allowed the opening of the new system at the beginning of January 2005; | — | administrative procedures of all the Commission's services were adapted to the needs of accruals based accounting; | — | the opening balances for the first accrual-based accounts were determined and validated; | — | an integrated treasury module was developed to account for the financial activities managed by the Directorate-General for Economic and Financial Affairs; | — | the expenses to be accrued at the end of each year were estimated by all departments; | — | the Commission's accounts were prepared, and consolidated with those of other institutions and agencies. | Finally, the Commission respected the time-limits set in the Financial Regulation for the preparation of financial statements which comply in all material aspects with international standards, and has met its commitment to the European Parliament and to Council to report on its progress towards this goal, which all authorities considered very ambitious. | 1.11 | Izkušnje javnih uprav, ki izvajajo podobne reforme (9), kažejo, da se projekti, ki so po obsežnosti in zapletenosti podobni posodobitvi računovodstva Skupnosti, neizogibno soočajo s številnimi težavami, ki povzročajo zaplete in zamude pri njihovi dokončni izvedbi. Glede na takšne izkušnje je bil dosežen pomemben napredek: | — | Komisija je 1. januarja 2005 spremenila sistem splošnega računovodstva EU z evidentiranja na podlagi plačil na evidentiranje na podlagi nastanka poslovnih dogodkov. Nova računovodska pravila (10) in metode, nov usklajen kontni načrt in nova konsolidacijska orodja so bili uvedeni v vseh institucijah in agencijah Skupnosti, | — | udeleženci so dobili posamezne in konsolidirane računovodske izkaze, ki zajemajo nove obvezne elemente in vsebujejo podrobnejše informacije o virih, ki jih kontrolirajo različni subjekti, stroških njihovih dejavnosti in dejavnostih denarnega toka. | 1.11 | Kljub zapletenosti nekaterih vprašanj, različnim težavam in velikim izzivom je Komisija projekt izvedla ne da bi zamudila ključne roke. Nekaj opaznih dosežkov: | — | razvoj sistemov IT za podporo novih računovodskih zahtev, | — | prehod na nov sistem je bil uspešno opravljen, kar je omogočilo uvedbo novega sistema začetek januarja 2005, | — | upravni postopki vseh služb Komisije so bili prilagojeni potrebam računovodstva na podlagi nastanka poslovnega dogodka, | — | določeni in potrjeni so bili začetni saldi za prve računovodske izkaze na podlagi nastanka poslovnega dogodka, | — | za obračun finančnih dejavnosti, ki jih upravlja Generalni direktorat za gospodarske in finančne zadeve, je bil razvit integriran zakladniški modul, | — | izdatke, ki se evidentirajo na koncu vsakega leta, so ocenili vsi oddelki, | — | računovodski izkazi Komisije so bili pripravljeni in konsolidirani z izkazi drugih institucij in agencij. | Komisija je upoštevala roke, določene v finančni uredbi za pripravo finančnih izkazov, ki z vseh pomembnih vidikov izpolnjujejo mednarodne standarde, ter izpolnila svojo obvezo, da Evropskemu parlamentu in Svetu poroča o napredku pri doseganju tega cilja, za katerega sta menila, da je zelo velikopotezen. |
| 1.12. | Table 1.1 contains a follow-up of the Court's reservation concerning the reliability of the accounts which was expressed in the Statement of Assurance for the 2004 financial year, as well as the other points raised by the Court which were (partly) settled in the context of the modernisation of the Community accounting framework. However, as in any new accruals-based accounting system of such a magnitude, certain weaknesses still exist (see below). | 1.12. | The Commission has always recognised in the ABAC progress reports that work remains to be done. | 1.12 | V Tabeli 1.1 so prikazani nadaljnji ukrepi v zvezi s pridržkom, ki ga je Sodišče izrazilo glede zanesljivosti računovodskih izkazov v svoji izjavi o zanesljivosti za proračunsko leto 2004, in v zvezi z drugimi pripombami Sodišča, ki so se (delno) uredile v okviru posodobitve računovodskega okvira Skupnosti. Toda tako kot v vsakem novem, tako obsežnem računovodskem sistemu na podlagi nastanka poslovnih dogodkov tudi tukaj še vedno obstajajo nekatere pomanjkljivosti (glej spodaj). | 1.12 | V poročilih o napredku glede ABAC je Komisija vedno priznavala, da vse še ni narejeno. |
| Table 1.1 — Follow-up of the qualification expressed in the 2004 Statement of Assurance as to the reliability of the accounts and the impact of the modernisation of the accounting system in respect of certain observations made in the Annual Report concerning the financial year 2004 | Qualification in the 2004 Statement of Assurance | Replies in the Annual Report concerning the financial year 2004 | Developments | In the absence of effective internal control procedures for miscellaneous revenue and advances, the Court cannot be certain that the transactions relating to the sundry debtors item have been correctly and completely recorded. | The Commission accepts this remark of the Court, but states that the introduction of the new accounting system in 2005 addresses the problems raised. | The Court recognises the important efforts made by all Commission departments, as well as by the other institutions and bodies, to collect the amounts of pre-financing formerly entered as final expenditure. Nevertheless, on the basis of systems analysis and substantive testing, the Court concluded that it cannot yet consider the amounts of pre-financing presented in the balance sheet as complete and sufficiently reliable. | Points (partly) resolved within the framework of the modernisation of the Communities’ accounting system | Replies in the Annual Report concerning the financial year 2004 | Evolution of the situation | In the absence of a suitable accounting system, the preparation of the year-end financial statements was still, to a large extent, based on records outside the accounts and the information used for this was not always linked to the budgetary transactions. Furthermore, the accounting system still followed essentially cash-based accounting principles and did not make it possible to distinguish between capital and non-capital expenditure, between final payments and pre-financing, or even to determine the amount of debts and receivables. This affected the calculation of the economic outturn. | The new (accruals based) accounting system was introduced in January 2005. The 2004 closure of accounts was made using the same rules and systems as the previous year, as provided for by both the Financial Regulation and the Commission Communication on the modernisation of the accounting system. The differentiation between capital and non-capital expenditure is one of the improvements arising from the introduction of the new accounting system. | Since the introduction of the new accruals based accounting system most of the problems mentioned by the Court have been addressed. The financial statements are now established on the basis of information extracted from the accounting records. The accounts are kept based on the generally accepted accounting principles and the distinction between capital and non-capital expenditure is made as soon as an operation is initiated. The amounts of pre-financing and open invoices/cost statements are presented in the balance sheet. However, these important changes, which continue to necessitate a cultural change on the part of all concerned, have caused internal delays in the production of the information requested and to inaccuracies in this first set of accounts established on the basis of accruals-based accounting. | The Court is unable to give assurance as to the accuracy and completeness of the amounts entered as held by financial intermediaries (1 313,6 million euro at 31 December 2004). | The new system introduced in 2005 and based on accrual accounting rules will allow the Commission to better control the amounts of pre-financing (such as for financial intermediaries). | The amounts held by financial intermediaries should from 2005 onwards be included under pre-financing. However, as already mentioned before (see under qualification in the 2004 Statement of Assurance), the Court cannot yet consider the amounts of pre-financing presented in the balance sheet as complete and sufficiently reliable. | Other weaknesses concerning the presentation of the accounts persist as regards certain items of agricultural expenditure and advances not paid but shown as such (modulation), and the accounting for pension rights, which neutralises the effect on the economic outturn. | The current modulation system is being phased out and there are no plans to change the entry into the budgetary accounts during its last years. The treatment in the general accounts is under examination as part of the changeover to accrual accounting in 2005. The issue of the pension rights will be re-addressed when an IPSAS on the treatment of pensions in public sector entities is available. | The funds withheld for modulation are now shown under the heading pre-financing in the balance sheet until their utilisation; the budgetary treatment of the payments has remained unchanged. Although there is still no IPSAS dealing with the issue, pension rights are from now on posted to the economic outturn account without corresponding receivable from the Member States. | There continues to be no sufficient and precise indication in the explanatory notes to the accounts that some transactions are likely to be corrected at a later date by the Commission's departments or by the Member States, nor any indication of the possible scale of such corrections. Furthermore, there are other uncertainties which may temporarily affect the accounts. | An additional comment is included in the 2004 final accounts indicating that most payments made during the year are provisional and subject to varying conditions. The Commission has new accounting rules in place, the effects of which should be seen in the 2005 annual accounts. The Commission will also analyse the possibility of improving the information on the financial impact of corrections made concerning prior years. As to the other uncertainties (e.g. qualified or negative opinion from the certifying bodies or postponement of the Commission's financial clearance decision of paying agency accounts), the expenditure concerned is in general limited. | The notes contain more information than in the past that some transactions are likely to be corrected at a later date by the Commission's departments or by the Member States. However, there is no clear or precise distinction between expenditure that has been verified and consequently cleared and that which is subject to further verification. | Tabela 1.1 – Nadaljnji ukrepi v zvezi s pridržki, izraženimi v izjavi o zanesljivosti računovodskih izkazov za leto 2004, in učinek posodobitve računovodskega sistema v zvezi z nekaterimi ugotovitvami iz Letnega poročila za proračunsko leto 2004 | Pridržki v Izjavi o zanesljivosti za leto 2004 | Odgovori v Letnem poročilu za proračunsko leto 2004 | Razvoj dogodkov | Brez uspešnih postopkov notranjih kontrol za različne prihodke in predplačila Sodišče ne more biti prepričano, da so bile transakcije v zvezi s postavko „razni dolžniki“ pravilno in v celoti evidentirane. | Komisija sprejema to pripombo Sodišča, vendar pravi, da uvedba novega računovodskega sistema v letu 2005 rešuje zadevne težave. | Sodišče priznava pomembna prizadevanja vseh oddelkov Komisije ter drugih institucij in organov na področju priprave popisa zneskov predfinanciranja, ki so bili prej knjiženi kot končni odhodki. Kljub temu je Sodišče na podlagi analize sistemov in preizkušanja podatkov sklenilo, da zneskov predfinanciranja, prikazanih v bilanci stanja, še ne more šteti za popolne in dovolj zanesljive. | Vprašanja, (delno) rešena v okviru posodobitve računovodskega sistema Skupnosti | Odgovori v Letnem poročilu za proračunsko leto 2004 | Razvoj stanja | Ker ni bilo ustreznega računovodskega sistema, je priprava računovodskih izkazov ob koncu leta v veliki meri še vedno temeljila na evidencah, ki se vodijo zunaj računovodskega sistema, informacije, ki so se uporabljale v ta namen, pa niso bile vedno povezane s proračunskimi transakcijami. Poleg tega je računovodski sistem v bistvu še vedno temeljil na načelih računovodstva po plačilih in ni omogočal ločevanja med odhodki za naložbe in ostalimi odhodki, med končnimi plačili in predfinanciranjem, prav tako pa ni bilo mogoče ugotoviti zneska dolgov in terjatev. To je vplivalo na izračun poslovnega izida. | Nov računovodski sistem (ki temelji na nastanku poslovnih dogodkov) je bil uveden januarja 2005. Zaključni račun za leto 2004 je bil pripravljen po enakih pravilih in sistemih kot prejšnje leto, kot je določeno tako v Finančni uredbi kot v Sporočilu Komisije o posodobitvi računovodskega sistema. Razlikovanje med odhodki za naložbe in drugimi odhodki je ena od izboljšav, ki je posledica uvedbe novega računovodskega sistema. | Od uvedbe novega računovodskega sistema na podlagi nastanka poslovnih dogodkov je bila obravnavana večina težav, ki jih omenja Sodišče. Računovodski izkazi so sedaj pripravljeni na podlagi informacij, pridobljenih iz računovodskih evidenc. Računovodstvo se vodi na podlagi splošno sprejetih računovodskih načel, ločevanje med odhodki za naložbe in ostalimi odhodki pa se zabeleži takoj, ko se dejavnost začne. Zneski predfinanciranja in odprte fakture/izjave o stroških so predstavljeni v bilanci stanja. Vendar so te pomembne spremembe, ki še naprej zahtevajo kulturne spremembe pri vseh, ki jih zadevajo, povzročile notranje zamude pri pripravi zahtevanih informacij in netočnosti v tem prvem sklopu računovodskih izkazov, pripravljenih na podlagi računovodstva na podlagi nastanka poslovnih dogodkov. | Sodišče ne more podati zagotovila glede točnosti in celovitosti zneskov, vknjiženih kot sredstva, ki so jih zadržali finančni posredniki (1 313,6 milijona EUR na dan 31. decembra 2004). | Novi sistem, uveden leta 2005, ki temelji na pravilih računovodstva na podlagi nastanka poslovnih dogodkov, bo Komisiji omogočil boljšo kontrolo zneskov predfinanciranja (kot so tisti za finančne posrednike). | Zneski, ki so jih zadržali finančni posredniki, bi morali biti od leta 2005 zajeti v predfinanciranje. Toda kot je bilo že omenjeno (glej pridržek v izjavi o zanesljivosti za leto 2004), Sodišče zneskov predfinanciranja, prikazanih v bilanci stanja, še ne more šteti za popolne in dovolj zanesljive. | Druge pomanjkljivosti, povezane s pripravo računovodskih izkazov, so še vedno prisotne v zvezi z nekaterimi postavkami kmetijskih odhodkov in predplačili, ki niso izplačana, vendar so kot takšna prikazana (modulacija), in obračunavanjem pokojninskih pravic, kar nevtralizira učinek na poslovni izid. | Sedanji sistem modulacije se postopno ukinja in ni nobenih načrtov za spreminjanje knjiženja v proračunske računovodske evidence v zadnjih letih njegovega obstoja. Obravnava v splošnem računovodstvu je v postopku preučitve v okviru prehoda na računovodstvo na podlagi nastanka poslovnih dogodkov v letu 2005. Vprašanje pokojninskih pravic bo ponovno obravnavano, ko bo na voljo IPSAS o obravnavanju pokojnin pri subjektih v javnem sektorju. | Sredstva, zadržana za modulacijo, so zdaj v bilanci stanja prikazana v postavki predfinanciranje dokler niso porabljena; proračunska obravnava plačil je ostala nespremenjena. Čeprav za to vprašanje še vedno ni standarda IPSAS, so pokojninske pravice odslej evidentirane v izkazu poslovnega izida brez ustrezne terjatve do držav članic. | V pojasnilih k računovodskim izkazom še vedno ni zadostne in natančne navedbe, da bodo nekatere transakcije kasneje verjetno popravljene s strani oddelkov Komisije ali držav članic, niti morebitnega obsega takšnih popravkov. Poleg tega so še druge negotovosti, ki lahko začasno vplivajo na računovodske izkaze. | V končne računovodske izkaze za leto 2004 je zajet dodaten komentar, v njem pa je navedeno, da je večina med letom izvršenih plačil začasnih in so predmet spremenljivih pogojev. Komisija je uvedla nova računovodska pravila, katerih učinki bi morali biti vidni v letnih računovodskih izkazih za leto 2005. Komisija bo prav tako analizirala možnost izboljšanja podatkov o finančnem učinku korekcij, izvršenih v zvezi s prejšnjimi leti. Kar zadeva ostale negotovosti (npr. mnenje s pridržkom ali negativno mnenje, ki so ga izdali certifikacijski organi ali odlaganje odločbe Komisije o finančni potrditvi obračunov plačilnih agencij), so zadevni odhodki na splošno omejeni. | Pojasnila vsebujejo več informacij kot v preteklosti o tem, da bodo oddelki Komisije ali države članice nekatere transakcije verjetno pozneje še popravili. Vendar ni nobenega jasnega ali natančnega razlikovanja med odhodki, ki so bili preverjeni in posledično obračunani, in odhodki, ki bodo predmet nadaljnjega preverjanja. |
| Findings at the level of the Commission | Ugotovitve na ravni Komisije |
| Internal delays in the work on the Commission's 2005 financial statements | Notranje zamude pri pripravi računovodskih izkazov Komisije za leto 2005 |
| 1.13. | Key elements in the process of the preparation of the Commission's 2005 financial statements were the implementation in the different Directorates-General of the overall cut-off methodology/instructions given by the Commission's Accounting Officer and the validation of opening and closing balances by all Authorising Officers (11). These validations were in most cases delayed, in particular at the level of the operational Directorates-General. | 1.13. | Some delays compared with the challenging internal working timetables established by the Directorate-General for Budget did occur. A good working programme usually allows for a margin so as to anticipate potential delays. This was the case with the timetables of the Commission. Despite these internal delays the Commission was none-the-less able to meet the deadline set by the Financial Regulation and present the financial statements on time. | 1.13 | Ključna elementa postopka priprave računovodskih izkazov Komisije za proračunsko leto 2005 sta bila izvrševanje splošne metodologije ločitve proračunskih let/navodil, ki jih je izdal računovodja Komisije v različnih generalnih direktoratih ter potrditev začetnih in končnih saldov s strani vseh odredbodajalcev (11). Te potrditve so v večini primerov zamujale, zlasti na ravni operativnih generalnih direktoratov. | 1.13 | Bilo je nekaj zamud v primerjavi z ambiciozno zastavljenimi notranjimi roki, ki jih je postavil Generalni direktorat za proračun. Dober delovni program običajno dopušča možnost predvidevanja morebitnih zamud. To so omogočali tudi roki, ki si jih je zastavila Komisija. Kljub tem notranjim zamudam je Komisija končala delo v roku iz finančne uredbe in finančne izkaze predložila predčasno. |
| 1.14. | In many Directorates-General audited by the Court, several weaknesses were identified concerning the validation of the data: weak supervision, lack of staff assigned to the task and inadequate documentation of the work done. The figures presented in the financial annex of the annual activity reports by some operational Directorates-General contained errors (see paragraph 1.16). | 1.14. | The Commission services made a major effort during almost two years to identify and record data which were not previously in the old system. | For the opening balance sheet several checks and validation of those data were undertaken in each Directorate-General and at the end, all but one Directors General formally validated the opening and closing balances of the Directorate-General. | The Commission is aware that some improvements in the accounting control environment are needed. The updating/enhancing of the accounting control environment is foreseen as a medium term project. Some steps have been finalised during 2005, while others will be completed in 2006 and 2007. | 2005 was the first year when complete figures by Directorate-General were available. Some imperfections occurred in the split of the accounts by Directorates-General, and this is the reason why some figures presented in the financial annex of the individual annual activity report (AAR) of some Directorates-General contained small errors, but these did not affect the Commission's accounts as a whole. | 1.14 | V številnih generalnih direktoratih, ki jih je revidiralo Sodišče, je bilo ugotovljenih več pomanjkljivosti v zvezi s potrjevanjem podatkov: slab nadzor, pomanjkanje osebja, dodeljenega nalogi, in neustrezna dokumentacija o opravljenem delu. Zneski, ki so jih nekateri operativni generalni direktorati prikazali v finančni prilogi k letnim poročilom o dejavnostih, so vsebovali napake (glej odstavek 1.16). | 1.14 | Skoraj dve leti so službe Komisije opravile veliko dela v zvezi z ugotavljanjem in evidentiranjem podatkov, ki jih ni bilo v starem sistemu. | Za začetno bilanco stanja je bilo v vsakem generalnem direktoratu opravljenih več pregledov in potrditev teh podatkov, na koncu pa samo en generalni direktorat ni formalno potrdil začetnih in končnih bilanc. | Komisija se zaveda, da je treba izvesti nekatere izboljšave v računovodskem kontroliranem okolju. Posodobitev/izboljšanje računovodskega kontroliranega okolja je predvidena kot srednjeročni projekt. Nekaj ukrepov je bilo končanih v letu 2005, medtem ko bodo drugi zaključeni v letih 2006 in 2007. | V letu 2005 so bile prvič na voljo popolne številke po generalnih direktoratih. Nekaj napak je bilo narejenih pri delitvi računovodskih izkazov po generalnih direktoratih in tako se lahko pojasnijo manjše napake pri nekaterih številkah, navedenih v finančni prilogi posameznih letnih poročil o delu nekaterih generalnih direktoratov, vendar te niso vplivale na računovodske izkaze Komisije kot celoto. |
| 1.15. | The individual methodologies for Directorates-General were frequently not finalised/formalised by the different Authorising Officers before the presentation of the accounts. As a result, cut-off entries for the opening and closing balances were made in the absence of a formalised methodological basis implementing, at the level of a Directorate-General, the overall cut-off methodology/instructions given by the Commission's Accounting Officer. | 1.15. | Given that no benchmarks were available in the public sector for the cut off exercise, priority was given to finalising the calculation of the cut-off rather than to formalising the procedure. | Nevertheless, for the cut-off methodology, the accounting services provided a clear methodology to be followed by all services. Some options needed to be chosen by Directorates-General according to operational factors specific to their sectors. | Even if all the implemented methodologies were not formalised, several actions were taken in order to ensure the correct implementation: reviewing and giving feedback, organising workshops and providing close guidance to the services. | 1.15 | Različni odredbodajalci pred pripravo računovodskih izkazov pogosto niso dokončali/formalizirali posameznih metodologij ločitve proračunskih let za generalne direktorate. Zaradi tega so bile vknjižbe v okviru ločitve proračunskih let za pripravo začetnih in končnih saldov opravljene brez formalizirane metodološke podlage, s katero bi se na ravni generalnega direktorata izvajala splošna metodologija ločitve proračunskih let/navodila, ki jih je izdal računovodja Komisije. | 1.15 | Glede na to, da za ločitev proračunskih let ni bilo na voljo meril uspešnosti v javnem sektorju, je bila prednostna naloga zaključiti izračun ločitve in ne formalizirati postopek. | Kljub temu so računovodske službe za metodologijo ločitve predvidele jasno metodologijo, ki jo morajo upoštevati vse službe. Nekatere možnosti morajo izbrati generalni direktorati v skladu z operativnimi dejavniki, značilnimi za njihove sektorje. | Čeprav vse metodologije, ki so se izvajale, niso bile formalizirane, so se sprejeli nekateri ukrepi za zagotovitev pravilne izvedbe: pregledovanje in dajanje povratnih informacij, organizacija delavnic in zagotavljanje skrbnega usmerjanja služb. |
| 1.16. | Furthermore, the Resource Directors (12) were asked to validate formally the financial reports, containing in particular opening and closing balances, in the process of preparation of the annual activity reports (i.e. at the end of March 2006). However, as Directorate-General for the Budget was working to the same deadline, not all validations were received before the provisional accounts were finalised. Validations for the final accounts were received in due time. | | 1.16 | Poleg tega so bili direktorji za upravljanje virov (12) med postopkom priprave letnih poročil o dejavnostih (tj. ob koncu marca 2006) naprošeni, da uradno potrdijo finančna poročila, ki vsebujejo zlasti začetne in končne salde. Toda ker je generalni direktorat za proračun delal v okviru istega roka, vse potrditve niso bile prejete do dokončne priprave začasnih računovodskih izkazov. Potrditve za končne računovodske izkaze so bile prejete pravočasno. | |
| 1.17. | The delays referred to in paragraph 1.13 had an impact on the Court's substantive testing since the Court received opening balances before cut-off (on 18 January 2006) and after cut-off (on 15 March 2006) which were still subject to modifications. The complete provisional opening balance sheet, giving an indication of the impact of the changes made to restate the balance sheet as at 31 December 2004 under the new accounting principles, was obtained on 31 March 2006, together with the consolidated provisional accounts. | 1.17. | The Commission understands the Court's audit work this year was challenging, as was the entire project for the Commission. | But: | — | sound procedures were followed and the system was documented; | — | the balances other than cut-off were first uploaded in January 2005; | — | by mid-2005 approximately 95 % of these balances were final and | — | the changes made since then were documented and an audit trail specifically made. | 1.17 | Zamude, navedene v odstavku 1.13, so vplivale na preizkušanje podatkov, ki ga je opravilo Sodišče, saj je to prejelo (18. januarja 2006) začetne salde izpred ločitve proračunskih let in (15. marca 2006) salde po njej, ob tem pa so bili še vedno predmet sprememb. Celovita začasna začetna bilanca stanja, ki kaže učinek sprememb, uvedenih za ponovno pripravo bilance stanja na dan 31. decembra 2004 v skladu z novimi računovodskimi načeli, je bila pridobljena 31. marca 2006, skupaj s konsolidiranimi začasnimi računovodskimi izkazi. | 1.17 | Komisija razume, da je bila revizija za sodišče letos zahtevna tako kot celotni projekt za Komisijo. | Vendar: | — | so se izvedli primerni postopki in sistem se je dokumentiral, | — | so se saldi razen ločitev najprej prenesli januarja 2005, | — | je bilo do konca leta 2005 približno 95 % teh saldov končnih, in | — | so se spremembe, ki so se od takrat opravile, dokumentirale in posebej se je izdelala revizijska sled. |
| Minor issues still pending at the level of the central accounting system (ABAC) — but still material problems at the level of the local subsidiary accounting systems | Na ravni osrednjega računovodskega sistema (ABAC) – so še vedno manjša nerešena vprašanja, na ravni lokalnih pomožnih računovodskih sistemov pa obstajajo pomembne težave |
| 1.18. | Following the implementation of a comprehensive action plan to reinforce security within the central accounting system, two issues remain to be completed, namely the revision of access rights in the Directorate-General for the Budget and a reassessment of security in ABAC Workflow (13). As the work remaining on these issues is not considered material by the Director-General for the Budget, in particular because an effective monitoring system is in place, the reservation on system security and access rights, which was introduced in the 2004 annual activity report, was lifted. The Court's audit confirms the improved security of ABAC. | | 1.18 | V skladu z izvajanjem izčrpnega akcijskega načrta za okrepitev varnosti v osrednjem računovodskem sistemu je treba dokončati še dve nalogi, in sicer pregled pravic do dostopa v generalnem direktoratu za proračun in ponovno oceno varnosti v ABAC Workflow (13). Po mnenju generalnega direktorja za proračun delo, ki ga je še potrebno opraviti na tem področju, ni pomembno, zlasti ker je vzpostavljen uspešen sistem spremljanja, zato je bil pridržek glede varnosti sistemov in pravic do dostopa, izražen v letnem poročilu o dejavnostih za leto 2004, umaknjen. Revizija Sodišča potrjuje izboljšano varnost sistema ABAC. | |
| 1.19. | Many Directorates-General use their own IT systems for financial management purposes and for the creation of transactions which are sent to the central accounting system (ABAC) via an interface. However, it will take longer to validate and modernize such systems. | 1.19. | As the situation is constantly evolving, the accounting services' validation team needs to keep track of this evolution, and has also introduced, with effect from 1 June 2006, a procedure for the validation of changes in the local systems, as foreseen in the implementing rules of the Financial Regulation. | 1.19 | Številni generalni direktorati za namene finančnega poslovodenja in za ustvarjanje transakcij, ki so prek vmesnika poslane v osrednji računovodski sistem (ABAC), uporabljajo svoje informacijske sisteme. Vendar bo potrditev in posodobitev takšnih sistemov trajala dlje. | 1.19 | Ker se razmere nenehno spreminjajo, mora skupina za potrjevanje računovodskih služb slediti tem spremembam in je z začetkom veljavnosti od 1. junija 2006 tudi uvedla postopek za potrjevanje sprememb v lokalnih sistemih, kakor je predvideno v izvedbenih določbah finančne uredbe. |
| 1.20. | The Court examined the programme of in-depth controls of local accounting systems undertaken by the services of the Commission's Accounting Officer in 2005 for 13 Directorates-General (i.e. eight for which the high level assessment in 2004 had identified risks (14) plus another five selected on grounds of their financial importance and/or organisational complexity (15)). The Court's audit confirmed the basis of the Commission's Accounting Officer's decision to refuse, due to material deficiencies, validation concerning three local systems in the EuropeAid Co-operation Office, the Directorate-General for Education and Culture and the Directorate-General for External Relations. However, in some cases it is not clear why insufficient results for several validation criteria did not lead to a qualified validation. | 1.20. | The validation exercise is not an audit. The conclusions cannot be compared to audit opinions. The validation of local systems is a rather new activity, which translates Article 61 of the Financial Regulation into concrete tasks. The validation reports are produced in order to provide to the Accounting Officer sufficient information for the validation. The scope and limitations are explained in the preamble of the validation reports. | 1.20 | Sodišče je preučilo program poglobljenih kontrol lokalnih računovodskih sistemov, ki so ga službe računovodje Komisije začele izvajati v letu 2005 v 13 generalnih direktoratih (se pravi, v 8, za katere je ocena na splošna ocena v letu 2004 pokazala tveganja (14), in še v 5, izbranih na podlagi njihove finančne pomembnosti in/ali organizacijske zapletenosti (15)). Revizija Sodišča je potrdila podlago za odločitev računovodje Komisije, da zaradi pomembnih pomanjkljivosti zavrne potrditev treh lokalnih sistemov v Uradu za sodelovanje EuropeAid, v Generalnem direktoratu za izobraževanju in kulturo ter v Generalnem direktoratu za zunanje odnose. Vendar v nekaterih primerih ni jasno, zakaj nezadostni rezultati pri več potrditvenih merilih niso privedli do potrditve s pridržkom. | 1.20 | Potrjevanje ne pomeni revizije. Ugotovitve se ne morejo primerjati z revizijskimi mnenji. Potrjevanje lokalnih sistemov je precej nova dejavnost, ki pomeni izvajanje konkretnih nalog, ki sledijo iz člena 61 finančne uredbe. Poročila o potrjevanju se pripravijo, da ima računovodja dovolj podatkov za potrditev. Področje uporabe in omejitve so navedene v preambuli poročil o potrjevanju. |
| 1.21. | The Court considers that, based on the results obtained and issues remaining to be solved, most of the positive validation opinions issued by the Commission's Accounting Officer on local systems have to be regarded as conditional or qualified opinions. This situation is also confirmed by the number and importance of horizontal issues (16) and matters for further consideration (17) highlighted in the Commission's Accounting Officer's final report at the end of 2005. | 1.21. | The accounting services are committed to making a follow-up concerning the issues and matters for further consideration, mentioned in the 2005 validation reports. | The follow up activities will take place within all services, including the Directorates-General for Budget and for Informatics in respect of the ABAC system. | 1.21 | Sodišče meni, da mora biti na podlagi pridobljenih rezultatov in nerešenih vprašanj večina pozitivnih mnenj o potrditvi, ki jih je računovodja Komisije izdal o lokalnih sistemih, upoštevanih kot pogojna mnenja ali mnenja s pridržkom. Takšno stanje potrjujejo tudi število in pomembnost horizontalnih vprašanj (16) ter zadeve, ki jih je treba dodatno obravnavati (17), poudarjene v končnem poročilu računovodje Komisije ob koncu leta 2005. | 1.21 | Računovodske službe so zavezane, da sprejmejo nadaljnje ukrepe o vprašanjih in zadevah, ki jih je potrebno še obravnavati, omenjenih v poročilih o potrjevanju iz leta 2005. | Nadaljnje ukrepe bodo morale izvajati vse službe, vključno z Generalnim direktoratom za proračun in za informatiko v zvezi s sistemom ABAC. |
| Work to improve the quality of accounting systems and data after the presentation of the provisional accounts | Prizadevanje za izboljšanje kakovosti računovodskih sistemov in podatkov po predstavitvi začasnih računovodskih izkazov |
| The Commission's actions to ensure accurate final accounts | Ukrepi Komisije za zagotovitev točnih končnih računovodskih izkazov |
| 1.22. | The Director-General for the Budget included a reservation in his declaration, which is also confirmed by the Court's audit (see paragraphs 1.18 to 1.21 and 1.28 to 1.58), concerning ‘three local systems not validated and coherence checks on accounting still to be completed’. In the overall conclusion on the combined impact of the weaknesses identified in his declaration he stated: ‘DG BUDGET, together with the other Commission services, will take further action on remaining errors or uncertainties and continue investing over the year 2006 to strengthen the ABAC accounting system for the Community… It is a matter of appropriate tools such as training, documentation and IT systems but also of working on the related cultural change. On this basis, reasonable assurance along the lines foreseen by the declaration can be given’. | 1.22. | The Commission recognises the extraordinary effort made by its departments to allow the move to accrual-based accounting. However, three local systems have not been validated by the accounting services. For these reasons, and also because the provisional accounts were to be audited by the Court of Auditors and corrections may be necessary before the approval of the final accounts on 31 July 2006, the Director General for Budget issued on 31 March 2006 a systemic, provisional and time-bound reservation in its 2005 annual activity report. | 1.22 | Generalni direktor za proračun je v svoji izjavi izrazil pridržek, ki ga je potrdila tudi revizija Sodišča (glej odstavke 1.18 do 1.21 in 1.28 do 1.58), glede treh lokalnih sistemov, ki niso bili potrjeni, in preverjanja skladnosti računovodskih sistemov, ki še niso dokončani. V splošnem zaključku o skupnem učinku pomanjkljivosti, opredeljenih v njegovi izjavi, je navedel, da bo GD BUDGET skupaj z drugimi službami Komisije ukrepal glede preostalih napak ali negotovosti in v letu 2006 še naprej vlagal v okrepitev računovodskega sistema ABAC za Skupnost … To je vprašanje ustreznih orodij, kot so usposabljanje, dokumentacija in informacijski sistemi, vendar tudi ukvarjanja s kulturno spremembo, ki je povezana s tem. Na podlagi tega je mogoče podati razumno zagotovilo v skladu s tem, kar je predvideno v izjavi. | 1.22 | Komisija priznava izjemna prizadevanja svojih oddelkov, da bi omogočili prehod na računovodstvo, ki se vodi na podlagi nastanka računovodskega dogodka. Vendar računovodske službe niso potrdile 3 lokalnih sistemov. Zaradi teh razlogov in tudi, ker mora Računsko sodišče opraviti revizijo začasnih izkazov in bi bili morda potrebni popravki pred potrditvijo zaključnega računa 31. julija 2006, je Generalni direktorat za proračun 31. marca 2006 v svojem letnem poročilu o delu za leto 2005 navedel sistemski, začasni in časovno omejen pridržek. |
| 1.23. | The Director-General for Education and Culture also presented a reservation covering the lack of assurance as regards the correctness of the amounts included in the Commission's balance sheet. Although important risks were also identified by the Commission's services and the Court in other Directorates-General, no other Authorising Officer has presented a reservation (18). However, 26 out of 40 Resource Directors indicated that, due to weaknesses identified in the Annual Activity Reports and/or taking into consideration that this is the first year of the provisional closure of the accounts based on accruals accounting, verifications and, where necessary, corrections may still be needed before the final closure of the accounts. | 1.23. | Inconsistent treatment of accrual accounting requirements in the Directorate-General for Education and Culture local accounting system APPFIN had led to differences in the opening and closing balances of its accounts. Modifications to the local system are underway and will ensure correct treatment of transactions in the future; corrections of past errors are ongoing and should be completed by the end of the year. | Despite the efforts by the Directorate General for Education and Culture to correct the accounting figures, it maintained the reserve on the final figures. | For the other, the reservations were included because the ongoing audits were not yet finished by 31 March 2006. As far as possible, the problems identified by the Directorates-General or by the auditors were corrected in the final accounts. | 1.23 | Generalni direktor za izobraževanje in kulturo je prav tako predstavil pridržek glede pomanjkanja zanesljivosti v zvezi s pravilnostjo zneskov, zajetih v bilanci stanja Komisije. Čeprav so službe Komisije in Sodišče tudi v drugih generalnih direktoratih odkrili pomembna tveganja, ni noben drug odredbodajalec izrazil pridržka (18). Vseeno je 26 od 40 direktorjev za upravljanje virov navedlo, da bodo morda pred pripravo dokončnih končnih izkazov zaradi pomanjkljivosti, opredeljenih v letnih poročilih o dejavnostih in/ali ob upoštevanju, da je to prvo leto priprave začasnih končnih izkazov na podlagi evidentiranja po nastanku poslovnih dogodkov, še vedno potrebna preverjanja in morda tudi popravki. | 1.23 | Zaradi nedoslednega izpolnjevanja zahtev računovodstva na podlagi nastanka poslovnega dogodka v lokalnem računovodskem sistemu APPFIN Generalnega direktorata za izobraževanje in kulturo so se pokazale razlike v začetnih in zaključnih bilancah njihovih računovodskih izkazov. Lokalni sistem je v procesu preoblikovanja, ki bo zagotovil pravilno obravnavo transakcij v prihodnosti; napake iz preteklosti se odpravljajo, kar bi moralo biti opravljeno do konca leta. | Kljub prizadevanjem Generalnega direktorata za izobraževanje in kulturo za popravo številk v računovodskih izkazih, je ta ohranil pridržek glede končnih številk. | Pridržki so bili vključeni tudi, ker revizija ni bila zaključena do 31. marca 2006. Težave, ki so jih ugotovili generalni direktorati ali revizorji, so bile v največji možni meri odpravljene v zaključnih računih. |
| Scope of consolidation | Obseg konsolidacije |
| 1.24. | The scope of consolidation defined in Accounting Rule No 1 adopted by the Commission's Accounting Officer is larger than the scope foreseen in Article 121 of the Financial Regulation (19) (e.g. inclusion of the Joint Sickness Insurance Scheme or agencies not falling under Article 185 of the Financial Regulation) (20). | 1.24. | The scope of consolidation foreseen in the Accounting Rule No 1 takes into account the principle of control and is based on international accounting standards. On the other hand, Article 121 of the Financial Regulation (FR) foresees only the consolidation of Institutions and subsidised Agencies. | To avoid the contradiction between the Accounting Rule and the Financial Regulation, it has been proposed to amend Article 121 of the Financial Regulation in the context of its overall revision in order to foresee also the consolidation of all controlled bodies in accordance with the Accounting rule No 1. | 1.24 | Obseg konsolidacije, opredeljen v računovodskem pravilu št. 1, ki ga je sprejel računovodja Komisije, je večji od obsega, predvidenega v členu 121 Finančne uredbe (19) (npr. vključitev skupnega sistema zdravstvenega zavarovanja ali agencij, ki jih ne pokriva člen 185 Finančne uredbe) (20). | 1.24 | Področje uporabe konsolidacije, predvidene v računovodskem pravilu št. 1, upošteva načelo nadzora in temelji na mednarodnih računovodskih standardih. Po drugi strani člen 121 finančne uredbe (FU) predvideva samo konsolidacijo institucij in subvencioniranih agencij. | V izogib protislovju med računovodskim pravilom in finančno uredbo se je predlagalo, da se člen 121 finančne uredbe v okviru celotne revizije spremeni, da bi predvideval tudi konsolidacijo vseh nadzorovanih teles v skladu z računovodskim pravilom št. 1. |
| 1.25. | Nevertheless, the Joint Sickness Insurance Scheme and two agencies (Community Plant Variety Office and Office for Harmonisation in the Internal Market) were not included in the 2005 consolidated accounts (see also paragraph 1.29). Based on the analysis of the type of control that the European Communities have over the Joint Sickness Insurance Scheme, the Court considers that it should not have been included in the scope of consolidation, as defined in Accounting Rule No 1, and therefore the latter should be reassessed. | 1.25. | The accounting rule will be updated with regard to the non-consolidation of the sickness insurance scheme. | The exclusion of the two agencies is permitted by the Financial Regulation for practical reasons: The Office for Harmonisation in the Internal Market still prefers not to be integrated in the scope of consolidation; the Community Plant Variety Office meanwhile agreed to be consolidated, but the consent came too late for the 2005 consolidation. As indicated by the Court in paragraph 1.29, the non inclusion is not material. | 1.25 | Kljub temu skupni sistem zdravstvenega zavarovanja in dve agenciji (Urad Skupnosti za rastlinske sorte in Urad za usklajevanje na notranjem trgu) niso bili zajeti v konsolidirane računovodske izkaze za leto 2005 (glej tudi odstavek 1.29). Na podlagi analize vrste kontrole, ki jo imajo Evropske skupnosti nad skupnim sistemom zdravstvenega zavarovanja, Sodišče meni, da ta ne bi smel biti zajet v obseg konsolidacije, kot je opredeljen v računovodskem pravilu št. 1, in zato meni, da bi moralo biti slednje ponovno ocenjeno. | 1.25 | Računovodsko pravilo bo posodobljeno glede na nekonsolidiran sistem zdravstvenega zavarovanja. | Finančna uredba dopušča izključitev dveh agencij zaradi praktičnih razlogov: Urad za harmonizacijo na notranjem trgu si še vedno ne želi vključitve v področje uporabe konsolidacije; Urad Skupnosti za rastlinske sorte se je med tem strinjal s konsolidacijo, vendar je bila privolitev prepozna za konsolidacijo za leto 2005. Kakor je navedlo sodišče v odstavku 1.29, nevključitev ni pomembna. |
| Impact of the ongoing work | Vpliv tekočega dela |
| 1.26. | In its Opinion No 2/2001 (21), on a proposal for a Council Regulation on the Financial Regulation applicable to the general budget of the European Communities, the Court addressed the risks arising from a situation where the provisional consolidated financial statements sent to the Court of Auditors are not yet stabilised. The Court stressed that it was important that ‘The provisional financial statements are exhaustive and consistent documents, and are duly drafted by the stipulated deadlines. They are provisional only in that the Commission has not yet formally adopted them and that they may, where appropriate, be subject to corrections proposed by the Court.’ | | 1.26 | Sodišče je v svojem Mnenju št. 2/2001 (21) o predlogu uredbe Sveta o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti, obravnavalo tveganja, ki nastanejo, ko se začasni konsolidirani računovodski izkazi, poslani Računskemu sodišču, še lahko spreminjajo. Sodišče je poudarilo, da je pomembno, da so začasni računovodski izkazi izčrpni in dosledni dokumenti ter da so pravilno pripravljeni do predpisanih rokov. Začasni so samo zato, ker jih Komisija še ni uradno sprejela in so lahko, kjer je ustrezno, predmet popravkov, ki jih predlaga Sodišče. | |
| 1.27. | The Commission did not respect this latter principle that no changes should be made other than those proposed by the Court, as 2005 was a transitional year. Therefore the Commission had to ensure that the Court was informed in due form and time about corrections which, based on the continuing work on the provisional accounts, it considered necessary. | 1.27. | It is difficult to respect this principle as the provisional accounts must now be finalised by the same date as the Annual Activity Reports. However, changes will be kept to a minimum. | The provisional accounts were based on all the information available at the time of their preparation. Changes have been made reflecting the receipt of updated information, errors found by the Court and corrections requested by the Directorates-General that could not have been corrected by 31 March 2006. All changes have been documented and explained to the Court. | 1.27 | Komisija tega slednjega načela, da naj ne bi bilo nobenih sprememb, razen tistih, ki jih predlaga Sodišče, ni upoštevala, saj je bilo leto 2005 prehodno leto. Zato je Komisija morala zagotoviti, da je bilo Sodišče pravočasno in v ustrezni obliki obveščeno o popravkih, za katere je na podlagi nadaljevanja dela pri začasnih računovodskih izkazih menila, da so potrebni. | 1.27 | Težko je upoštevati to načelo, ker morajo biti začasni izkazi zdaj zaključeni do istega datuma kot letna poročila o delu. Vendar bo sprememb čim manj. | Začasni izkazi so temeljili na vseh razpoložljivih podatkih v času njihove priprave. Po prejemu posodobljenih podatkov, tj. napak, ki jih je ugotovilo sodišče, in popravkov, ki so jih zahtevali generalni direktorati, ki jih ni bilo mogoče popraviti do 31. marca 2006, so se temu ustrezno spremenili izkazi. Vse spremembe so dokumentirane, obrazložitev pa poslana sodišču. |
| Consolidated opening balance sheet as at 1 January 2005 | Konsolidirana začetna bilanca stanja dne 1. januarja 2005 |
| 1.28. | The Court's examination of the adequacy and accuracy of the adjustments made, in connection with the preparation of the consolidated financial statements as at 1 January 2005, to bring the figures and information of the consolidated financial statements as at 31 December 2004 into line with the new accruals-based accounting principles, is presented hereafter (see paragraphs 1.29 to 1.49). | | 1.28 | V nadaljevanju je predstavljen pregled, ki ga je Sodišče opravilo v zvezi z ustreznostjo in točnostjo popravkov, sprejetih v zvezi s pripravo konsolidiranih računovodskih izkazov na dan 1. januarja 2005, da se zneski in podatki v konsolidiranih računovodskih izkazih na dan 31. decembra 2004 uskladijo z novimi načeli računovodstva na podlagi nastanka poslovnih dogodkov (glej odstavke 1.29 do 1.49). | |
| 1.29. | Almost the entire impact of the changes made concerns the Commission's financial statements. The inclusion, for the first time, of the agencies in the scope of consolidation has had only a limited impact on the consolidated accounts, the main effect being an increase in cash balances. Thus, the omission of two agencies did not affect the true and fair view. | | 1.29 | Skoraj celoten učinek sprejetih sprememb se nanaša na računovodske izkaze Komisije. Tokrat so bile v konsolidacijo prvič zajete tudi agencije, vendar je to le omejeno vplivalo na konsolidirane izkaze, pri čemer je bil glavni učinek povečanje denarnih sredstev na bančnih računih. Tako izpustitev dveh agencij ni vplivala na resnično in pošteno sliko. | |
| Items with limited adjustments | Postavke z omejenimi popravki |
| 1.30. | The Court's review of items which were only affected by limited adjustments did not reveal significant findings (i.e. intangible and tangible fixed assets, (short-term) investments, loans, long-term and short-term receivables (22), stocks, employee benefits, provisions for risks and charges, financial and other liabilities and reserves). | 1.30. | With regard to footnote 18, the information was not available for the amounts due at 31 December. | 1.30 | Sodišče je pregledalo postavke, na katere so vplivali le omejeni popravki in pri tem ni prišlo do pomembnih ugotovitev (tj. neopredmetena in opredmetena osnovna sredstva, (kratkoročne) naložbe, posojila, dolgoročne in kratkoročne terjatve (22), zaloge, zaslužki zaposlenih, rezervacije za tveganja in stroške, finančne in druge obveznosti ter rezerve). | 1.30 | Kar zadeva opombo 18, ni bilo na voljo podatkov za zneske, zapadle 31. decembra. |
| Pre-financing | Predfinanciranje |
| 1.31. | Pre-financing relates to payments intended to provide the beneficiaries with a cash advance. If the beneficiaries do not incur eligible expenditure during the period defined in the agreement, they have to return the pre-financing to the Communities. | | 1.31 | Predfinanciranje se nanaša na plačila, ki so namenjena zagotavljanju denarnih predplačil upravičencem. Če upravičenci v obdobju, opredeljenem v sporazumu, nimajo upravičenih stroškov, morajo Skupnostim vrniti zneske predfinanciranja. | |
| 1.32. | For a number of years the Court has stated that the recording of sundry debtors poses problems because pre-financing was entered as final expenditure and amounts to be recovered were not entered immediately (23). On this basis, it qualified the accounts for the years in question (24). | | 1.32 | Sodišče že več let poudarja, da evidentiranje raznih dolžnikov predstavlja težave, ker je bilo predfinanciranje knjiženo kot končni odhodki, zneski za izterjavo pa niso bili takoj vpisani (23). Na podlagi tega je za računovodske izkaze za zadevna leta izrazilo pridržke (24). | |
| 1.33. | In order to remedy these deficiencies, during 2004 an inventory of all open pre-financing amounts paid up to 31 December 2004 was prepared by every institution and agency, leading to approximately 30 000 pre-financing entries for a total amount of 28 013 million euro (25). | 1.33. | As required by the new accounting rules, the inventory of the pre-financing amounts was done and from January 2005, the pre-financing amounts not yet cleared are included on the asset side of the balance sheet. | 1.33 | Da bi odpravili te pomanjkljivosti, so v letu 2004 vse institucije in agencije pripravile popis vseh odprtih zneskov predfinanciranja, plačanih do 31. decembra 2004, kar je privedlo do približno 30 000 vknjižb predfinanciranja. v skupni višini 28 013 milijonov EUR (25). | 1.33 | Kakor zahtevajo nova računovodska pravila, je bila evidenca predfinanciranja opravljena od januarja 2005, zneski predfinanciranja, ki še niso bili obračunani, so vključeni na strani sredstev bilance stanja. |
| 1.34. | However, not all technical and conceptual issues and problems of implementation, which had already been partly identified in connection with the Annual Report concerning the financial year 2004 (26), had been solved by the presentation of the opening balance sheet as at 1 January 2005. The resulting deficiencies are presented below. | 1.34. | As explained in its replies to the Court's 2004 Annual Report, the follow up of the pre-financing amounts has to take into account the conditions of the various contracts with third parties. Nevertheless, the presentation of the net amount in the balance sheet shows the economic reality of outstanding pre-financing amounts. | 1.34 | Vendar do predstavitve začetne bilance 1. januarja 2005 niso bila rešena vsa tehnična in konceptualna vprašanja in težave pri izvajanju, delno opredeljena že v zvezi s pripravo Letnega poročila za proračunsko leto 2004 (26). Pomanjkljivosti, ki izhajajo iz tega, so predstavljene v nadaljevanju. | 1.34 | Kakor je bilo razloženo v odgovorih na letno poročilo sodišča iz leta 2004, morajo nadaljnji ukrepi zneskov predfinanciranja upoštevati pogoje različnih pogodb s tretjimi osebami. Kljub temu kaže navedba neto zneska v bilanci stanja ekonomsko realnost neporavnanih zneskov predfinanciranja. |
| 1.35. | The audit of a representative sample of 147 pre-financing transactions from the population of pre-financing records, as at November 2005, in the accounting system identified a material level of error in terms of frequency and financial impact. The most common types of errors are: | — | pre-financing entries were recorded for the wrong amount, | — | pre-financing amounts were recorded although they were cleared before 1 January 2005. | 1.35. | The Commission will examine the transactions notified by the Court. | 1.35 | Revizija reprezentativnega vzorca 147 transakcij predfinanciranja iz množice evidenc predfinanciranja, kakršna je bila novembra 2005, v računovodskem sistemu, je pokazala pomembno stopnjo napak z vidika pogostosti in finančnega učinka. Najpogostejše vrste napak so: | — | pri vknjižbah predfinanciranja so bili vneseni napačni zneski, | — | zneski predfinanciranja so bili evidentirani, čeprav so bili obračunani pred 1. januarjem 2005. | 1.35 | Komisija bo proučila transakcije, o katerih jo je obvestilo sodišče. |
| 1.36. | Furthermore, additional audit work on the identification and validation of pre-financing entries revealed the following problems of completeness/accuracy for the opening balance sheet: | 1.36. | | 1.36 | Poleg tega je dodatno revizijsko delo pri identifikaciji in potrjevanju vknjižb predfinanciranja pokazalo naslednje težave pri celovitosti/točnosti začetne bilance stanja: | 1.36 | |
| — | the split between long-term pre-financing (21 285 million euro) and short- term pre-financing (6 728 million euro) took only into consideration amounts related to the Structural Funds, the Cohesion Fund, ISPA and the Solidarity Fund for the 2000 to 2006 programming period. This leads to an underestimation of long-term pre-financing and a corresponding overestimation of short-term pre-financing because contracts for other policy areas with pre-financing where the remaining duration was more than one year were classified as being short-term, | — | The split between long-term and short-term is only made for Structural Fund amounts as the former constitute the ‘real’ long-term pre-financing of the Commission. For other policy areas the long-term amount could not be quantified, and a split can only be made on estimations on implementation of the projects. For the 2006 accounts, following two years experience with the new accounting system, the Commission will have more information on which to base an analysis of the feasibility of making this split. | — | pri razmejitvi med dolgoročnim (21 285 milijonov EUR) in kratkoročnim predfinanciranjem (6 728 milijonov EUR) so bili upoštevani samo zneski, povezani s strukturnimi skladi, Kohezijskim skladom, ISPA in Solidarnostnim skladom v programskem obdobju 2000–2006. To povzroča podcenjevanje dolgoročnega predfinanciranja in posledično precenjevanje kratkoročnega predfinanciranja, ker so bile pogodbe za druga področja politik s predfinanciranjem, kjer je bil preostanek trajanja daljši od enega leta, uvrščene med kratkoročne, | — | samo za zneske strukturnih skladov je uvedena delitev na dolgoročne in kratkoročne, ker ti pomenijo „dejansko“ dolgoročno predfinanciranje Komisije. Za druga področja politike ni bilo mogoče količinsko opredeliti dolgoročnega zneska, delitev je mogoča samo na podlagi ocen o izvedbi projektov. Komisija bo imela za računovodske izkaze za leto 2006 po dvoletnih izkušnjah z novim računovodskim sistemom več podatkov, ki jih bo lahko uporabila za analizo izvedljivosti te delitve, |
| — | for Directorate-General for Education and Culture, despite work performed after the issuance of the provisional accounts, there is still a risk that omissions and double or wrong postings could lead to errors which are unquantifiable due to the complexity of the problems (27). | — | Material errors identified in the Directorate-General for Education and Culture which resulted from the wrong treatment of pre-financing payments have been corrected. | — | pri Generalnem direktoratu za izobraževanje in kulturo kljub delu, opravljenem po izdaji začasnih računovodskih izkazov, še vedno obstaja tveganje, da bi opustitve in dvojne ali napačne vknjižbe lahko povzročile pomembne napake, ki jih zaradi zapletenosti težav ni mogoče količinsko opredeliti (27). | — | večje napake, ugotovljene v Generalnem direktoratu za izobraževanje in kulturo, ki so bile posledica napačne obravnave plačil predfinanciranja, so bile odpravljene. |
| Accounts payable | Obveznosti |
| 1.37. | Accounts payable essentially include accrued charges, which are covered under the section for cut-off (see paragraphs 1.42 to 1.46), and current payables, which comprise invoices and cost statements. The Court's findings concerning current payables are dealt with in this section. | | 1.37 | Obveznosti v bistvu zajemajo vnaprej vračunane stroške, ki so obravnavani v oddelku o ločitvi proračunskih let (glej odstavke 1.42 do 1.46), in tekoče obveznosti, ki zajemajo fakture in izjave o stroških. V tem oddelku so obravnavane ugotovitve Sodišča v zvezi s tekočimi obveznostmi. | |
| 1.38. | The establishment of an inventory listing about 7 000 invoices and cost statements received but not yet paid as at 1 January 2005 began in the fourth quarter of 2004 and led to an amount of current payables of 9 412 million euro (28). | | 1.38 | Priprava popisa, ki je zajel približno 7 000 prejetih faktur in izjav o stroških, ki 1. januarja 2005 še niso bile plačane, se je začela v zadnjem četrtletju leta 2004 in je privedla do zneska tekočih obveznosti v višini 9 412 milijonov EUR (28). | |
| 1.39. | By the presentation of the opening balance sheet as at 1 January 2005 (29), not all technical issues and problems of implementation had been solved. The resulting deficiencies are presented below. | 1.39. | The Commission will improve its internal controls to address the technical issues and problems remaining in some Directorates-General. | 1.39 | Do predstavitve začetne bilance stanja na dan 1. januarja 2005 (29) še niso bila rešena vsa tehnična vprašanja in težave pri izvajanju. Nastale pomanjkljivosti so predstavljene v nadaljevanju. | 1.39 | Komisija bo izboljšala svoje notranje kontrole, da bo lahko rešila tehnična vprašanja in težave, ki ostajajo v nekaterih Generalnih direktoratih. |
| 1.40. | The audit of a representative sample of 141 invoices/cost statements from the population of accounts payable recorded, as at November 2005, in the accounting system identified a material level of error in terms of frequency and financial impact. The most common types of errors are: | — | invoices or cost statements were recorded for the wrong amounts, | — | invoices or cost statements were recorded although they were already paid. | 1.40. | The six errors with an impact on the accounts amongst the 141 transactions audited will be examined by the Commission. | 1.40 | Revizija reprezentativnega vzorca 141 faktur/izjav o stroških iz množice evidentiranih obveznosti, kakršna je bila novembra 2005 v računovodskem sistemu, je pokazala pomembno stopnjo napak z vidika pogostosti in finančnega učinka. Najpogostejši vrsti napak sta: | — | za fakture ali izjave o stroških so bili evidentirani napačni zneski, | — | fakture ali izjave o stroških so bile evidentirane, čeprav so bile že plačane. | 1.40 | Komisija bo proučila šest napak s posledicami za računovodske izkaze med 141 revidiranimi transakcijami. |
| 1.41. | For Directorate-General for Education and Culture, despite work performed after the issuance of the provisional accounts, there is still a risk that omissions and double or wrong postings could lead to errors which are unquantifiable, due to the complexity of the problems. | 1.41. | Material errors identified in the Directorate-General for Education and Culture which resulted from the wrong treatment of invoices/cost statements have been corrected. | 1.41 | Pri Generalnem direktoratu za izobraževanje in kulturo kljub delu, opravljenem po izdaji začasnih računovodskih izkazov, še vedno obstaja tveganje, da bi opustitve in dvojne ali napačne vknjižbe lahko povzročile napake, ki jih zaradi zapletenosti težav ni mogoče količinsko opredeliti. | 1.41 | Večje napake, ugotovljene v Generalnem direktoratu za izobraževanje in kulturo, ki so bile posledica napačne obravnave računov/izkazov stroškov, so bile odpravljene. |
| Cut-off elements | Elementi ločitve proračunskih let |
| 1.42. | One of the most important aspects of the move to accruals accounting is the exercise of ensuring that transactions made during the year are recognised in the accounting period to which they relate (cut-off exercise). In particular an assessment has to be made concerning eligible expenses that have been incurred by beneficiaries of Community funds but not yet reported (accrued charges), revenue not yet received although services have been rendered, goods have been delivered or a legal obligation exists (accrued revenue), or expenses or revenue recorded in the current year which relate to subsequent periods (deferred charges or revenues). | | 1.42 | Med najpomembnejšimi vidiki prehoda na računovodstvo na podlagi nastanka poslovnih dogodkov je zagotavljanje, da so transakcije, izvršene med letom, pripoznane v računovodskem obdobju, na katerega se nanašajo (ločitev proračunskih let). Zlasti je treba pripraviti oceno o upravičenih stroških prejemnikov sredstev Skupnosti, o katerih ti še niso poročali (vnaprej vračunani stroški), o prihodkih, ki še niso bili prejeti, čeprav so bile storitve že opravljene, blago dostavljeno ali pa obstaja pravna obveznost (fakturirana realizacija) ali o stroških ali prihodkih, evidentiranih v tekočem letu, ki se nanašajo na poznejša obdobja (odloženi stroški ali prihodki). | |
| 1.43. | Adjustments for accrued charges totalled 64 205 million euro (30). The Court's audit of the other cut-off elements did not reveal significant errors. The findings concerning accrued charges are presented hereafter. | | 1.43 | Popravki vnaprej vračunanih stroškov so skupaj znašali 64 205 milijonov EUR (30). Revizija, ki jo je Sodišče opravilo glede drugih elementov ločitve proračunskih let, ni pokazala večjih napak. V nadaljevanju so predstavljene ugotovitve o vnaprej vračunanih stroških. | |
| 1.44. | As described above (see paragraph 1.15), the implementation of the overall cut-off methodology per Directorate-General was not finalised before the cut-off bookings. Furthermore, most of the Directorates-General have not performed sufficient testing as to whether the methodology developed ensures that transactions made during the year are correctly recognised in the accounting period to which they relate. In addition, given that 2005 is the first year of a cut-off exercise and given the particularities of the Communities' activities, no benchmark methods are available which could be used to check the adequacy of the methods and the results of estimations. | 1.44. | Apart from the remarks concerning implementation/control, the Commission notes that the Court makes no observation on the overall methodology itself. | For the 2006 closure, more in-depth testing and controls will be made in the light of the experience of this first year. | 1.44 | Kot je opisano zgoraj (glej odstavek 1.15), izvajanje splošne metodologije ločitve proračunskih let po generalnih direktoratih ni bilo dokončano pred vknjižbami v okviru ločitve proračunskih let. Poleg tega večina generalnih direktoratov ni opravila zadostnega preizkušanja, da bi ugotovila, ali razvita metodologija zagotavlja, da so med letom izvršene transakcije pravilno pripoznane v računovodskem obdobju, na katerega se nanašajo. Poleg tega glede na to, da je leto 2005 prvo leto izvajanja ločitve proračunskih let, in glede na posebnosti dejavnosti Komisije niso na voljo nobene primerjalne metode, ki bi jih bilo mogoče uporabiti za preverjanje ustreznosti metod in rezultatov ocen. | 1.44 | Komisija poleg pripomb glede izvajanja/kontrole ugotavlja, da sodišče ni imelo nobenih pripomb na metodologijo samo kot celoto. | Za zaključni račun za leto 2006 bo opravljenega več podrobnega testiranja in kontrol glede na izkušnje iz tega prvega leta. |
| 1.45. | The following weaknesses identified in the cut-off procedures put at risk the correctness of calculations performed by many Directorates-General: | — | only limited checks have been made by the Directorates-General on the result of the calculations, | — | data used were in certain cases of insufficient quality, | — | knowledge and work was often concentrated in one person without appropriate supervision. | 1.45. | In 2006, the Commission will strengthen its controls over the application of the cut-off methodology. | 1.45 | Pravilnost izračunov, ki jih izvajajo številni generalni direktorati, ogrožajo naslednje pomanjkljivosti, opredeljene v postopkih ločitve proračunskih let: | — | generalni direktorati so rezultate izračunov preverjali le v omejenem obsegu, | — | v nekaterih primerih uporabljeni podatki niso bili dovolj kakovostni, | — | znanje in delo sta bila pogosto združena v eni osebi in brez ustreznega nadzora. | 1.45 | Komisija bo v letu 2006 okrepila svoje kontrole nad uporabo metodologije ločitve. |
| 1.46. | All Directorates-General (except Directorates-General for Regional Policy, Employment, Social Affairs and Equal Opportunities and Agriculture and Rural Development) decided to estimate the accrued charges on the basis of all open contracts. All Directorates-General audited (except Directorate-General for Education and Culture) could reconcile the data used in the calculations with the basic accounting data, except for some unexplained differences, which, although not material, confirm a certain level of risk as identified above (see paragraph 1.45). | 1.46. | Material errors identified in the Directorate-General for Education and Culture which resulted from the wrong treatment of accrued charges have been corrected. | 1.46 | Vsi generalni direktorati (razen generalnih direktoratov za regionalno politiko, za zaposlovanje, socialne zadeve in enake možnosti ter za kmetijstvo in razvoj podeželja) so se odločili, da vnaprej vračunane stroške ocenijo na podlagi vseh odprtih pogodb. Vsi revidirani generalni direktorati (razen Generalnega direktorata za izobraževanje in kulturo) so lahko podatke, uporabljene v izračunih, uskladili z osnovnimi računovodskimi podatki, razen nekaterih nepojasnjenih razlik, ki sicer niso pomembne, vendar potrjujejo določeno stopnjo zgoraj opredeljenega tveganja (glej odstavek 1.45). | 1.46 | Večje napake, ugotovljene v Generalnem direktoratu za izobraževanje in kulturo, ki so bile posledica napačne obravnave vnaprej vračunanih stroškov, so bile odpravljene. |
| Structure and presentation | Struktura in predstavitev |
| 1.47. | Because of the adjustments introduced as a part of the move to accruals accounting, total liabilities in the opening balance sheet (as at 1 January 2005) exceed total assets by 51 597 million euro, whereas before the adjustments total assets exceeded the liabilities by 14 507 million euro. | | 1.47 | Skupne obveznosti v začetni bilanci stanja (na dan 1. januarja 2005) zaradi popravkov, sprejetih v okviru prehoda na računovodstvo na podlagi nastanka poslovnih dogodkov, presegajo skupna sredstva za 51 597 milijonov EUR, medtem ko so pred popravki skupna sredstva presegala obveznosti za 14 507 milijonov EUR. | |
| 1.48. | One major factor explaining this change is the fact that the introduction of pre-financing (total amount of 28 013 million euro) does not compensate for the introduction of accrued charges (total amount of 64 205 million euro). In addition, long-term receivables have greatly decreased because the Communities' pension obligations towards Members of institutions and staff (net present value of 26 012 million euro) are no longer neutralised by a corresponding asset representing the amount receivable from the Member States. The difference between assets and liabilities mainly represents the amounts to be called in future years from Member States. | | 1.48 | Eden glavnih dejavnikov, ki pojasnjuje to spremembo, je dejstvo, da uvedba predfinanciranja (skupni znesek v višini 28 013 milijonov EUR) ne nadomesti uvedbe vnaprej vračunanih stroškov (v skupnem znesku 64 205 milijonov EUR). Poleg tega so se dolgoročne terjatve močno znižale, ker pokojninske obveznosti Skupnosti do članov institucij in uslužbencev (neto sedanja vrednost 26 012 milijonov EUR) niso več nevtralizirane z ustreznimi sredstvi, ki predstavljajo višino terjatve do držav članic. Razlika med sredstvi in obveznostmi v glavnem predstavlja zneske, ki bodo v prihodnjih letih vpoklicani iz držav članic. | |
| 1.49. | The Court observed that the Accounting Officer did not fully comply with Accounting Rules Nos 2 and 12 with regard to the new structure and presentation of the balance sheet and the revised treatment of the Communities' pension liabilities (31). Therefore, action should be taken in order to introduce the necessary amendments. Furthermore, the different character of the liabilities to be covered by the amounts to be called from Member States should be disclosed further, in particular the short-term and long-term nature of those amounts. | 1.49. | The Accounting rules Nos 2 and 12 will be adapted. | The different character of the liabilities to be recovered by the amounts to be called from Member States, are disclosed in the note to the balance Sheet 3.20. | 1.49 | Sodišče je ugotovilo, da računovodja v zvezi z novo strukturo in predstavitvijo bilance stanja ter revidirano obravnavo pokojninskih obveznosti Skupnosti (31) ni ravnal povsem v skladu z računovodskima praviloma št. 2 in 12. Zato bi bilo treba ukrepati in uvesti potrebne spremembe. Poleg tega bi bilo treba drugačno naravo obveznosti, ki se pokrivajo z zneski, vpoklicanimi iz držav članic, zlasti njihovo kratkoročno in dolgoročno naravo, dodatno pojasniti. | 1.49 | Računovodski pravili št. 2 in 12 bosta preoblikovani. | V opombi bilance stanja 3.20 so navedene različne značilnosti obveznosti, ki jih je treba izterjati z zneski iz držav članic. |
| Consolidated financial statements as at 31 December 2005 | Konsolidirani računovodski izkazi dne 31. decembra 2005 |
| 1.50. | During 2005, efforts were made by the Commission with a view to ensuring the complete and correct recording of new pre-financing payments as well as of new open invoices/cost statements, and their clearance. However, a number of errors were identified which are presented hereafter. Furthermore, the deficiencies concerning the adjustments made for the opening balance sheet as at 1 January 2005 have an impact on the economic outturn for the year 2005 and consequently on the consolidated balance sheet and the statement of changes in net assets. | 1.50. | During 2005, several controls and validation were done by Directorates-General and Services to assure the correctness of the total amount of the opening balance sheet. Most of the necessary corrections were made against the opening balance sheet without impact on the 2005 economic outturn. | 1.50 | Komisija si je v letu 2005 prizadevala, da bi zagotovila celovito in pravilno evidentiranje novih plačil predfinanciranja ter novih neplačanih faktur/izjav o stroških in njihovo obračunavanje. Kljub temu so bile ugotovljene številne napake, ki so predstavljene v nadaljevanju. Poleg tega pomanjkljivosti v zvezi s popravki, sprejetimi za začetno bilanco stanja na dan 1. januarja 2005, vplivajo na izkaz poslovnega izida za leto 2005 in posledično na konsolidirano bilanco stanja in izkaz sprememb neto sredstev. | 1.50 | Generalni direktorati in službe so v letu 2005 opravili več kontrol in potrjevanje, da bi zagotovili pravilnost skupnega zneska začetne bilance stanja. Večina potrebnih popravkov začetne bilance stanja je bila brez učinka na gospodarski rezultat za leto 2005. |
| 1.51. | The Court's analytical review of intangible and tangible fixed assets, (short-term) investments, loans, long-term and short-term receivables, stocks, financial and other liabilities, employee benefits, provisions for risks and charges and reserves did not produce any significant findings. | | 1.51 | Sodišče je opravilo analitični pregled neopredmetenih in opredmetenih osnovnih sredstev (kratkoročnih) naložb, posojil, dolgoročnih in kratkoročnih terjatev, zalog, finančnih in drugih obveznosti, zaslužkov zaposlencev, rezervacij za tveganja in stroške ter rezerv in pri tem ni prišlo do nobenih pomembnih ugotovitev. | |
| Consolidated balance sheet as at 31 December 2005 | Konsolidirana bilanca stanja dne 31. decembra 2005 |
| Pre-financing | Predfinanciranje |
| 1.52. | The audit of a representative sample of 162 pre-financings from the population of pre-financings registered, as at March 2006, in the accounting system (29 349 million euro) identified a material level of error in terms of frequency and of financial impact. The same types of errors as for the consolidated opening balance sheet have been identified for the consolidated closing balance sheet (see paragraph 1.35). | 1.52. | The nine errors identified with an impact on the accounts amongst the 162 transactions audited will be examined by the Commission. | 1.52 | Revizija reprezentativnega vzorca 162 transakcij predfinanciranja iz množice predfinanciranj, evidentirane novembra 2006 v računovodskem sistemu (29 349 milijonov EUR), je pokazala pomembno stopnjo napak z vidika pogostosti in finančnega učinka. Pri konsolidirani končni bilanci stanja so bile ugotovljene iste vrste napake kot pri konsolidirani začetni bilanci stanja (glej odstavek 1.35). | 1.52 | Komisija bo proučila devet ugotovljenih napak s posledicami za računovodske izkaze med 162 revidiranimi transakcijami. |
| 1.53. | Furthermore, additional audit work on the identification and validation of pre-financings revealed problems of completeness/accuracy for the closing balance sheet: | 1.53. | | 1.53 | Poleg tega je dodatno revizijsko delo pri identifikaciji in potrjevanju predfinanciranj pokazalo težave pri celovitosti/točnosti končne bilance stanja: | 1.53 | |
| — | the split between long-term pre-financing (22 732 million euro) and short -term pre-financing (6 633 million euro) only took into consideration amounts related to the Structural Funds, the Cohesion Fund, ISPA and the Solidarity Fund for the 2000 to 2006 programming period. This leads to an underestimation of long-term pre-financing, and a corresponding overestimation of short-term pre-financing because contracts for other policy areas with pre-financing where the remaining duration was more than one year were classified as being short-term, | — | The split between long-term and short-term is basically only made for Structural Fund amounts as the former constitute the ‘real’ long-term pre-financing of the Commission. For other policy areas the financial impact of the Court's finding could not be quantified. For the 2006 accounts, following two years experience with the new accounting system, the Commission will have more information on which to base an analysis of the feasibility of making this split. | — | pri razmejitvi med dolgoročnim predfinanciranjem (22 732 milijonov EUR) in kratkoročnim predfinanciranjem (6 633 milijonov EUR) so bili upoštevani samo zneski, povezani s strukturnimi skladi, Kohezijskim skladom, ISPA in Solidarnostnim skladom za programsko obdobje 2000–2006. To povzroča podcenjevanje dolgoročnega predfinanciranja in temu ustrezno precenjevanje kratkoročnega predfinanciranja, ker so bile pogodbe za druga področja politik s predfinanciranjem, kjer je bil preostanek trajanja daljši od enega leta, uvrščene med kratkoročne, | — | v glavnem samo za zneske strukturnih skladov je uvedena delitev na dolgoročne in kratkoročne, ker ti pomenijo „dejansko“ dolgoročno predfinanciranje Komisije. Za druga področja politike finančnega učinka ugotovitev sodišča ni bilo mogoče količinsko opredeliti. Komisija bo imela za računovodske izkaze za leto 2006 po dvoletnih izkušnjah z novim računovodskim sistemom več podatkov, ki jih bo lahko uporabila za analizo izvedljivosti te delitve, |
| — | for Directorate-General for Education and Culture, despite work performed after the issuance of the provisional accounts, there is still a risk that omissions and double or wrong postings could lead to errors which are unquantifiable due to the complexity of the problems. | — | Material errors identified in DG EAC which resulted from the wrong treatment of pre-financing payments have been corrected. | — | pri Generalnem direktoratu za izobraževanje in kulturo kljub delu, opravljenem po izdaji začasnih računovodskih izkazov, še vedno obstaja tveganje, da bi opustitve in dvojne ali napačne vknjižbe lahko povzročile napake, ki jih zaradi zapletenosti težav ni mogoče količinsko opredeliti. | — | večje napake, ugotovljene v Generalnem direktoratu za izobraževanje in kulturo, ki so bile posledica napačne obravnave plačil predfinanciranja, so bile odpravljene. |
| Accounts payable | Obveznosti |
| 1.54. | The audit of a representative sample of 148 invoices/cost statements from the population of accounts payable registered, as at March 2006, in the accounting system (16 194 million euro) identified a material level of error in terms of frequency and financial impact. The same types of errors as for the consolidated opening balance sheet have been identified for the consolidated closing balance sheet (see paragraph 1.40). | 1.54. | The nine errors identified with an impact on the accounts amongst the 148 transactions audited will be examined by the Commission. | 1.54 | Revizija reprezentativnega vzorca 148 faktur/izjav o stroških iz množice obveznosti, evidentiranih v računovodskem sistemu marca 2006 (16 194 milijonov EUR), je pokazala pomembno stopnjo napak z vidika pogostosti in finančnega učinka. Pri konsolidirani končni bilanci stanja so bile ugotovljene iste vrste napake kot pri konsolidirani začetni bilanci stanja (glej odstavek 1.40). | 1.54 | Komisija bo proučila devet ugotovljenih napak s posledicami za računovodske izkaze med 148 revidiranimi transakcijami. |
| 1.55. | For Directorate-General for Education and Culture, despite work performed after the issuance of the provisional accounts, there is still a risk that omissions and double or wrong postings could lead to errors which are unquantifiable due to the complexity of the problems. | 1.55. | Material errors identified in the Directorate-General for Education and Culture which resulted from the wrong treatment of invoices/cost statements have been corrected. | 1.55 | Pri Generalnem direktoratu za izobraževanje in kulturo kljub delu, opravljenem po izdaji začasnih računovodskih izkazov, še vedno obstaja tveganje, da bi opustitve in dvojne ali napačne vknjižbe lahko povzročile napake, ki jih zaradi zapletenosti težav ni mogoče količinsko opredeliti. | 1.55 | Večje napake, ugotovljene v Generalnem direktoratu za izobraževanje in kulturo, ki so bile posledica napačne obravnave računov/izkazov stroškov, so bile odpravljene. |
| Cut-off elements | Elementi ločitve proračunskih let |
| 1.56. | The problems mentioned for the consolidated opening balance sheet (see paragraphs 1.44 to 1.46) led to the following deficiencies for the consolidated closing balance sheet. All Directorates-General audited (except Directorate-General for Education and Culture) could reconcile the data used in the calculations with the basic accounting data, except for some unexplained differences, which, although not material confirm a certain level of risk as identified above (see paragraph 1.45). | 1.56. | Material errors identified in the Directorate-General for Education and Culture which resulted from the wrong treatment of cut-off elements have been corrected. | 1.56 | Težave, omenjene v zvezi s konsolidirano začetno bilanco stanja (glej odstavke 1.44 do 1.46), so privedle do naslednjih pomanjkljivosti konsolidirane končne bilance stanja. Vsi revidirani generalni direktorati (razen Generalnega direktorata za izobraževanje in kulturo) so lahko podatke, uporabljene v izračunih, uskladili z osnovnimi računovodskimi podatki, razen nekaterih nepojasnjenih razlik, ki sicer niso bile pomembne, vendar potrjujejo določeno stopnjo zgoraj opredeljenega tveganja (glej odstavek 1.45). | 1.56 | Večje napake, ugotovljene v Generalnem direktoratu za izobraževanje in kulturo, ki so bile posledica napačne obravnave elementov ločitve, so bile odpravljene. |
| Off-balance sheet and notes | Zunajbilančne postavke in pojasnila |
| 1.57. | The explanatory notes to the consolidated accounts contain more information than in the past (32) about the fact that some transactions are likely to be corrected at a later date by the Commission's departments or by the Member States. However, the notes do not identify the amount of expenditure which may be subject to verification and clearance of accounts procedures (see also paragraphs 1.63 to 1.65). | 1.57. | In addition to the annual financial clearance of the paying agencies' accounts, the Commission has the right to make corrections under conformity decisions. The Commission has acted on the recommendation made in the Court's 2004 report concerning possible compliance corrections still to be made. For example, the Directorate-General for Agriculture and Rural Development has for the financial years 2001-2005 clearly set out in its Annual Activity Report 2005 (33) the corrections to be decided in future conformity decisions and this amount is disclosed as a contingent asset in the Commission's accountings. It is considered that the total amount to be recovered in the future is EUR 1 151 million, based on an average rate of financial correction of 0,95 % — see also the reply to paragraphs 5.56 and 5.62. | 1.57 | Pojasnila h konsolidiranim računovodskim izkazom vsebujejo več informacij kot v preteklosti (32) o tem, da bodo oddelki Komisije ali države članice nekatere transakcije verjetno pozneje še popravili. Vendar v pojasnilih ni opredeljen znesek odhodkov, ki so lahko predmet postopkov preverjanja in potrditve obračunov (glej tudi odstavke 1.63 do 1.65). | 1.57 | Komisija ima poleg letnega finančnega obračuna računovodskih izkazov plačilnih agencij pravico izvesti popravke v okviru odločitev o potrditvi. Komisija je ravnala v skladu s priporočilom iz poročila sodišča iz leta 2004 v zvezi z možnimi popravki skladnosti, ki jih je treba izvesti. Na primer, Generalni direktorat za kmetijstvo in razvoj podeželja je za finančna leta 2001–2005 v svojem letnem poročilu o delu 2005 (33) jasno navedel popravke, ki jih bo treba sprejeti v prihodnjih odločitvah o potrditvi, in ta znesek je v računovodskih izkazih Komisije prikazan kot pogojno sredstvo. Pri tem se znesek, ki ga je treba izterjati v prihodnosti, s povprečnim popravkom v višini 0,95 % ocenjuje na 1 151 milijonov EUR – glej tudi odgovor na točki 5.56 in 5.62. |
| Consolidated economic outturn account | Konsolidiran izkaz poslovnega izida |
| 1.58. | A detailed reconciliation between budgetary outturn and economic outturn is indispensable for obtaining reasonable assurance concerning the reliability of the accounts. Except for the Commission this information only became available after the presentation of the final accounts. Nonetheless, the Court was able to use this data to reconcile the budgetary and economic outturn. | | 1.58 | Podrobna uskladitev realizacije proračuna in izkaza poslovnega izida je nepogrešljiva za pridobitev razumnega zagotovila o zanesljivosti računovodskih izkazov. Vendar so bili pred predstavitvijo končnih računovodskih izkazov ti podatki na voljo samo Komisiji. Sodišče je te podatke kljub temu lahko uporabilo za uskladitev proračunskega in poslovnega izida. | |
| Legality and regularity of underlying transactions | Zakonitost in pravilnost z izkazi povezanih transakcij |
| The Court's approach | Pristop Sodišča |
| 1.59. | Taking into consideration the requirements of Article 248(1) of the Treaty, the changing audit environment (which is extremely complex and has changed fundamentally due to the financial reform of the Commission) and the expectations of the DAS's ‘users’ (namely the discharge authority), the Court decided in 2002 (34) that its audit opinion would be the result of a consolidation of the specific assessments concerning own resources and each of the six operational chapters of the 2000 to 2006 financial perspective (35). These specific assessments, which aim to give the discharge authority the possibility of monitoring the quality of the management of the funds in each of the major fields of Community intervention (36), are based on four sources of evidence: | (a) | an examination of the way in which the supervisory and control systems set up both in the Community institutions and in the Member States and third countries work; | (b) | testing of samples of transactions for each major area by carrying out checks down to final beneficiary level; | (c) | an analysis of the annual activity reports and declarations by the Directors-General and of the procedures applied in drawing them up; | (d) | where possible, an examination of the work of other auditors who are independent of Community management procedures. | | 1.59 | Ob upoštevanju zahtev člena 248(1) Pogodbe, spreminjajočega se revizijskega okolja (ki je izredno zapleteno in se je bistveno spremenilo zaradi finančne reforme Komisije) ter pričakovanj „uporabnikov“ izjave o zanesljivosti (DAS) (zlasti organa za razrešnico) je Sodišče v letu 2002 (34) sklenilo, da bo njegovo revizijsko mnenje rezultat konsolidacije posebnih ocen o lastnih sredstvih in o vseh šestih operativnih poglavjih finančne perspektive za obdobje 2000–2006 (35). Te posebne ocene, katerih namen je organu za razrešnico omogočiti spremljanje kakovosti upravljanja sredstev na vseh glavnih področjih dejavnosti Skupnosti (36), temeljijo na štirih virih dokazov: | (a) | preučitvi načina delovanja nadzornih in kontrolnih sistemov, vzpostavljenih v institucijah Skupnosti in državah članicah ter tretjih državah; | (b) | preizkušanju vzorcev transakcij za vsako glavno področje z izvajanjem preverjanj do ravni končnega upravičenca; | (c) | analizi letnih poročil o dejavnostih in izjav generalnih direktorjev ter postopkov, po katerih so bila ta poročila in izjave pripravljene; | (d) | kadar je to možno, preučitvi dela drugih revizorjev, neodvisnih od upravljavskih postopkov Skupnosti. | |
| 1.60. | The objective of the audit of supervisory and control systems is to assess the extent to which they manage the risks concerning the legality and regularity of underlying transactions. The testing of transactions seeks to obtain direct evidence as to legality and regularity and to provide indications on the origin, frequency, nature and impact of errors found. The results of the transaction testing are used to complement and contribute to the conclusions on the systems. Information from both sources is used to identify recommendations for corrective actions. In accordance with international audit standards, the Court also takes account of the ‘management representations’ contained in the annual activity reports and declarations by the Directors-General, as well as in the synthesis thereof which is adopted by the Commission. Finally, the work of other auditors (37) is reviewed in order to evaluate its potential relevance for the specific assessments. | | 1.60 | Cilj revizije nadzornih in kontrolnih sistemov je oceniti, v kolikšni meri obvladujejo tveganja v zvezi z zakonitostjo in pravilnostjo z izkazi povezanih transakcij. Namen preizkušanja transakcij je pridobiti neposredne dokaze o zakonitosti in pravilnosti ter navesti izvor, pogostost, vrsto in učinek ugotovljenih napak. Rezultati preizkušanja transakcij se uporabijo kot dopolnilo in prispevek k zaključkom o sistemih. Informacije iz obeh virov se uporabijo za oblikovanje priporočil za popravne ukrepe. Sodišče v skladu z mednarodnimi revizijskimi standardi prav tako upošteva „ravnateljske predstavitve“ iz letnih poročil o dejavnostih in izjav generalnih direktorjev ter iz njihove sinteze, ki jo sprejme Komisija. Kot zadnje se pregleda delo drugih revizorjev (37), da se oceni njegova morebitna pomembnost za posebne ocene. | |
| Audit results 2005 | Rezultati revizije za leto 2005 |
| Continuing need to achieve effectiveness of supervisory and control systems | Še vedno potreba po doseganju uspešnosti nadzornih in kontrolnih sistemov |
| 1.61. | As in the past, the conclusions of the specific assessments to be drawn concerning the different DAS sources available are broadly consistent. In areas where, according to the Court's audit, supervisory and control systems are implemented that allow risk to be managed adequately, the Court's substantive testing does not identify material findings as regards the legality and regularity of underlying transactions (see paragraphs 4.26 to 4.30, 5.53, 9.19 and 10.20) and the Court's assessment of the declarations by Directors-General and authorising officers by delegation confirmed that no, or only minor, reservations had to be presented (see paragraphs 2.14 to 2.19). | | 1.61 | Tako kot v preteklosti so zaključki posebnih ocen, ki bodo pripravljeni v zvezi z različnimi razpoložljivimi viri za pripravo izjave o zanesljivosti, na splošno dosledni. Na področjih, kjer se, kot je pokazala revizija Sodišča, izvajajo nadzorni in kontrolni sistemi, ki omogočajo ustrezno obvladovanje tveganj, Sodišče s preizkušanjem revizijskih dokazov ni opredelilo pomembnih ugotovitev v zvezi z zakonitostjo in pravilnostjo z izkazi povezanih transakcij (glej odstavke 4.26 do 4.30, 5.53, 9.19 in 10.20), ocena Sodišča o izjavah generalnih direktorjev in pooblaščenih odredbodajalcev pa je potrdila, da ni treba izraziti nobenih pridržkov ali pa le manjše (glej odstavke 2.14 do 2.19). | |
| 1.62. | In areas where, according to the Court's evaluation, supervisory and control systems exist but their effectiveness in managing the associated risk has to be improved, the Court's substantive testing still tends to identify material findings as regards the legality and regularity of underlying transactions (see paragraphs 5.52 to 5.57, 6.38 to 6.41, 7.28 and, as regards implementing organisations 8.21 to 8.22). Furthermore, the Court's assessment of the declarations by Directors-General confirmed that major reservations were either presented or, in the Court's view, should have been presented (see paragraphs 2.14 to 2.19). | 1.62. | The Commission has taken steps to manage the risks associated with shared management through audit work, application of action plans in Member States to rectify systems deficiencies, financial corrections, guidance on key controls, and improved reporting of audit results of national auditors. The Annual Activity Reports of the Structural Funds Directorates General report on these actions and provide indications of improvements made in the Member States' systems. It is inherent in the system of shared management that certain errors and deficiencies will only be corrected after reimbursement of the expenditure concerned. The Commission refers to its replies to the Court's observations at paragraphs 2.8, 2.25 and 2.26. | As outlined in the reply to paragraphs 2.18 and 2.19, the Directors General concerned considered that the operation of the systems in place provided a solid basis for reasonable assurance on the expenditure for which they are responsible, and only entered reservations where there appeared to be significant deficiencies posing a material risk to the Community budget. | As regards implementing organisations in external actions, please see the Commission's replies to paragraphs 8.20 and 8.21. | 1.62 | Na področjih, kjer v skladu z oceno Sodišča nadzorni in kontrolni sistemi sicer obstajajo, vendar je treba izboljšati njihovo uspešnost pri obvladovanju povezanega tveganja, je Sodišče pri preizkušanju podatkov običajno še vedno opredelilo pomembne ugotovitve v zvezi z zakonitostjo in pravilnostjo z izkazi povezanih transakcij (glej odstavke 5.52 do 5.57, 6.38 do 6.41, 7.28 in v zvezi z izvajalskimi organizacijami, 8.21 do 8.22). Poleg tega je Sodišče pri oceni izjav generalnih direktorjev potrdilo, da so bili večji pridržki izraženi ali pa bi po njegovem mnenju morali biti (glej odstavke 2.14 do 2.19). | 1.62 | Sprejeti ukrepi Komisije za obvladovanje tveganj, povezanih z deljenim upravljanjem, so revizije, uporaba akcijskih načrtov v državah članicah za izboljšanje pomanjkljivosti v sistemih, finančni popravki, usmerjanje pri ključnih kontrolah in izboljšano poročanje revizijskih rezultatov nacionalnih revizorjev. Letna poročila o delu strukturnih skladov generalnih direktoratov poročajo o teh ukrepih in navajajo izboljšave v sistemih držav članic. Zaradi sistema deljenega upravljanja samega se lahko nekatere napake in pomanjkljivosti popravijo samo po povračilu zadevnih odhodkov. Komisija se pri točkah 2.8, 2.25 in 2.26 nanaša na svoje odgovore na ugotovitve sodišča. | Kakor je navedeno v odgovoru na točke 2.18–2.19 so zadevni generalni direktorati menili, da delovanje uvedenih sistemov pomeni trdno podlago za razumno zagotovilo o odhodkih, za katere so odgovorni, in so izrazili pridržke samo v primerih, v katerih so po njihovem mnenju precejšnje pomanjkljivosti pomenile resno tveganje za proračun Skupnosti. | Kar zadeva izvajalske organizacije pri zunanjih ukrepih, glej odgovore Komisije na točke 8.20 in 8.21. |
| Multiannual nature of Community activities and error correction | Večletna narava dejavnosti Skupnosti in popravljanje napak |
| 1.63. | In the discussions concerning the DAS observations, it is often said that shortcomings identified by the Court at the level of underlying transactions only have a temporary impact and that the DAS does not take into account the multiannual nature of certain Community activities. Thus, it is argued that the Commission takes errors into consideration when clearing accounts in the EAGGF Guarantee section, when closing operational programmes in the Structural Funds, and when concluding audits relating to decentralised management. | 1.63. | The Commission's argument is that under shared management there is a control cycle in relation to Community-funded expenditure which is carried out over a period of years. For Structural Funds this starts with first-level checks by the Member States and ends with the ex post audits of the Commission. The fact that the Court finds errors in transactions which are at a particular point in the control cycle does not signify that the control system is not functioning effectively. This is not, however, to deny the paramount importance of the checks on underlying transactions at source by management before expenditure is reported for reimbursement and of preventive measures such as guidance and information activities. | 1.63 | V razpravah o ugotovitvah iz izjave o zanesljivosti (DAS) je pogosto rečeno, da imajo pomanjkljivosti, ki jih Sodišče ugotovi na ravni z izkazi povezanih transakcij, samo začasen učinek in da DAS ne upošteva večletne narave nekaterih dejavnosti Skupnosti. Tako prihaja do argumentov, da Komisija upošteva napake pri potrditvi obračunov Jamstvenega oddelka EKUJS, pri zapiranju operativnih programov strukturnih skladov in pri zaključevanju revizij v zvezi z decentraliziranim upravljanjem. | 1.63 | Argument Komisije je, da pri deljenem upravljanju obstaja kontrolni cikel v zvezi z odhodki, ki jih financira Skupnost, ki se izvršujejo v določenem obdobju več let. Za strukturne sklade se začne s pregledi držav članic na prvi stopnji in konča z naknadnimi revizijami Komisije. Dejstvo, da sodišče ugotavlja napake v transakcijah na določenem mestu v kontrolnem ciklu, ne pomeni, da sistem nadzora ne deluje učinkovito. Vendar to ni razlog, da se zanika velik pomen pregledov z izkazi povezanih transakcij na kraju samem, ki jih izvaja uprava, preden se poroča o odhodkih za povračilo, in preventivnih ukrepov, kot so usmerjanje in dejavnosti obveščanja. |
| 1.64. | In line with Article 53(5) of the Financial Regulation and Article 42 of the detailed rules for the implementation of the Financial Regulation (38), these decisions and corrective measures do indeed constitute important components of the Commission's supervisory and control systems. However, the weaknesses identified in the Court's audits show that ‘conformity decisions’ under the clearance of agricultural accounts, closure procedures for operational programmes under the Structural Funds and concluding audits relating to decentralised management cannot be regarded as mechanisms to ensure the prevention and timely identification and correction of errors (see paragraphs 5.56 to 5.57, 6.31 to 6.37, 6.41, 7.21 to 7.24 and 7.26 to 7.28). | 1.64. | The objective of the conformity clearance of accounts decisions is to exclude from Community financing expenditure which has not been effected in compliance with Community rules. These decisions are addressed to Member States and protect the EU-taxpayer from the burden of financing undue expenditure. Under shared management the prevention, identification and correction of errors at the level of the final beneficiary is the responsibility of Member States. The clearance of accounts decisions encourage Member States to do their best to ensure that the error rate is kept at a tolerable level and that identified irregularities are recovered. The control systems are also combined with the application of dissuasive sanctions when errors are discovered by the Member States. | The Commission considers that in the area of agricultural expenditure the chain of controls performed by the Member States and the Commission provides adequate assurance that errors are detected and corrected (see reply to paragraphs 5.56 and 5.58). | For the Structural Funds, also, the closure procedure provides the final stage in the control cycle allowing for correction of errors at the point of final payment. However, the control system does not rely only on closure procedures; the risk to the budget of failures in first-level controls is addressed by the procedures for certification of expenditure, audit and financial corrections by Member States and Commission which operate during the implementation period. | 1.64 | V skladu s členom 53 (5) Finančne uredbe in členom 42 podrobnih pravil za izvajanje Finančne uredbe (38) te odločbe in popravni ukrepi dejansko predstavljajo pomembne elemente Komisijinih nadzornih in kontrolnih sistemov. Vendar pomanjkljivosti, ki jih je Sodišče opredelilo med revizijo, kažejo, da „odločb o skladnosti“ v okviru postopka potrditve kmetijskih obračunov, postopkov zapiranja operativnih programov v okviru strukturnih skladov in zaključnih revizij v zvezi z decentraliziranim upravljanjem ni mogoče upoštevati kot mehanizmov, ki bodo zagotavljali preprečevanje ter pravočasno opredeljevanje in odpravljanje napak (glej odstavke 5.56 do 5.57, 6.31 do 6.37, 6.41, 7.21 do 7.24 in 7.26 do 7.28). | 1.64 | Namen odločitev o potrditvi skladnosti obračuna je iz financiranja Skupnosti izključiti odhodke, ki se ne izvršijo v skladu s predpisi Skupnosti. Te odločitve se pošljejo državam članicam in davkoplačevalca EU ščitijo pred bremenom financiranja neupravičenih odhodkov. Pri deljenem upravljanju je preprečevanje, ugotavljanje in popravljanje napak na ravni končnega upravičenca odgovornost držav članic. Odločitve o potrditvi obračuna spodbujajo države članice, da po svojih najboljših močeh zagotovijo, da se stopnja napak ohrani na dopustni ravni in da se izterjajo ugotovljene nepravilnosti. Sistemi nadzora se dopolnjujejo tudi z uporabo odvračilnih ukrepov, ko države članice ugotovijo napake. | Komisija meni, da veriga kontrol, ki jo izvajajo države članice in Komisija, na področju kmetijskih odhodkov zagotavlja zadostno zagotovilo, da se napake ugotovijo in popravijo (glej odgovor na točki 5.56 in 5.58). | Tudi za strukturne sklade postopek zaključnih računov pomeni zadnjo stopnjo v ciklu kontrol, ki dopušča popravek napak takrat, ko se izvrši končno plačilo. Vendar sistem nadzora ni odvisen samo od postopkov zaključnih računov; tveganje za proračun glede napak pri kontrolah na prvi stopnji obravnavajo postopki potrjevanja odhodkov, revizij in finančnih popravkov držav članic in Komisije, ki se izvajajo v obdobju izvajanja. |
| 1.65. | Additionally, decisions on financial corrections taken in the area of shared management, recovering from Member States which have not implemented and/or operated reliable systems, do not make the underlying transactions any less illegal/irregular, even if they may have a dissuasive effect. Furthermore, as the financial corrections applied result from systems weaknesses, they cannot directly be related to errors at the level of underlying transactions. The effect of imposing financial corrections is to shift the cost of the (disallowed) illegal/irregular transactions from the EU budget to national taxpayers. | 1.65. | The conformity clearance process is not in itself a mechanism by which irregular payments to beneficiaries are recovered since it focuses on the system of controls established by the Member States. In case those controls discover irregularities it is the responsibility of the Member States, as clearly stated in Article 9(1) of Regulation (EC) No 1290/2005. | Whether the burden of a financial correction falls on the final beneficiary or is charged to the programme budget or is passed on to the national taxpayer depends on the reason for the correction. Member States are obliged to recover unduly paid amounts wherever possible and appropriate. The corrections guidelines provide that the Commission may launch infringement procedures if the Member States do not recover irregularities, even if a financial correction has been made. For errors detected in individual transactions where the beneficiary is at fault, the initiation of recovery proceedings from the beneficiary is expected. If a correction is due to lack of diligence in the Member State's performance of controls, which is often the reason for financial corrections, the fault is at the level of the authorities and not with the final beneficiary. In such a case, the financial burden of the correction can only be charged to the Member State budget. | In the Commission's view, such corrections repair the damage to the EU budget for errors in the legality and regularity of the transactions affected. | 1.65 | Poleg tega zaradi odločb o finančnih korekcijah, sprejetih na področju deljenega upravljanja, s katerimi se izterjajo zneski od držav članic, ki niso izvajale in/ali upravljale zanesljivih sistemov, z izkazi povezane transakcije niso nič manj nezakonite/nepravilne, četudi te odločbe učinkujejo odvračilno. Ker so poleg tega uporabljene finančne korekcije posledica pomanjkljivosti sistemov, jih ni mogoče neposredno povezati z napakami na ravni z izkazi povezanih transakcij. Učinek uvedbe finančnih korekcij je preusmeritev stroška (zavrnjenih) nezakonitih/nepravilnih transakcij iz proračuna EU na nacionalne davkoplačevalce. | 1.65 | Postopek potrditve skladnosti sam po sebi ni mehanizem, s katerim se izterjajo neredna plačila upravičencem, ker se osredotoča na sistem kontrol, ki so ga vzpostavile države članice. Če te kontrole odkrijejo nepravilnosti, je to odgovornost držav članic, kakor je jasno navedeno v členu 9(1) Uredbe (ES) št. 1290/2005. | Ali finančni popravek bremeni končnega upravičenca ali proračun programa ali pa se prenese na davkoplačevalce držav članic, je odvisno od razloga za popravek. Države članice so zavezane izterjati neupravičeno izplačane zneske, kadar koli je to mogoče in primerno. V smernicah za popravke je predvideno, da lahko Komisija sproži postopke za ugotavljanje kršitev, če države članice ne izterjajo nepravilno izplačanih zneskov, četudi je bil izveden finančni popravek. Pri napakah, ki se ugotovijo pri posameznih transakcijah in jih povzroči upravičenec, se pričakuje sprožitev postopkov izterjave od upravičenca. Če je treba popravek izvršiti zaradi premalo skrbnosti pri izvajanju kontrol države članice, kar je pogost razlog za finančne popravke, so napako storili organi in ne končni upravičenec. V tem primeru se lahko finančno breme popravka zahteva samo od proračuna države članice. | Po mnenju Komisije takšni popravki odpravljajo škodo, ki nastaja v proračunu EU zaradi napak pri zakonitosti in pravilnosti izvršenih transakcij. |
| (1) The ‘Final annual accounts of the European Communities’ make up Volume I of the annual accounts of the European Communities financial year 2005. | (1) „Končni letni računovodski izkazi Evropskih skupnosti“ so v Zvezku I letnih računovodskih izkazov Evropskih skupnosti za proračunsko leto 2005. |
| (2) The accounting rules adopted by the Commission's Accounting Officer are inspired by International Public Sector Accounting Standards (IPSAS) issued by the International Federation of Accountants or, in their absence, International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board. | (2) Računovodska pravila, ki jih je sprejel računovodja Komisije, temeljijo na mednarodnih računovodskih standardih za javni sektor (IPSAS), ki jih izdaja Mednarodna zveza računovodij, če teh ni, pa na mednarodnih računovodskih standardih (IAS)/mednarodnih standardih računovodskega poročanja (IFRS), ki jih izdaja Uprava za mednarodne računovodske standarde (IASB). |
| (3) The ‘Consolidated financial statements’ comprise the balance sheet, the economic outturn account (including segment reporting), the cash flow table and the statement of changes in net assets. | (3) „Konsolidirani računovodski izkazi“ zajemajo bilanco stanja, izkaz poslovnega izida (skupaj s poročanjem po področjih politik EU), izkaz denarnega toka in izkaz sprememb neto sredstev. |
| (4) The main new elements are pre-financing, accounts payable and cut-off. | (4) Glavni novi elementi so predfinanciranje, obveznosti in ločitev proračunskih let. |
| (5) See paragraphs 1.51 and 1.52 of the Court's Annual Report concerning the financial year 2004 and chapter 2 of the present Annual Report. | (5) Glej odstavka 1.51 in 1.52 Letnega poročila Sodišča za proračunsko leto 2004 in poglavje 2 letošnjega letnega poročila. |
| (6) Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 248, 16.9.2002, p. 1). | (6) Uredba Sveta (ES, Euratom) št. 1605/2002 z dne 25. junija 2002 o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti (UL L 248, 16.9.2002, str. 1). |
| (7) Communication from the Commission — Modernisation of the Accounting System of the European Communities (COM(2002) 755 final of 17.12.2002). | (7) Sporočilo Komisije – Posodobitev računovodskega sistema Evropskih skupnosti (COM(2002) 755 konč. z dne 17. decembra 2002). |
| (8) See paragraph 1.8 of the Annual Report concerning the financial year 2002, paragraph 1.25 of the Annual Report concerning the financial year 2003 and paragraph 1.44 of the Annual Report concerning the financial year 2004. | (8) Glej odstavek 1.8 Letnega poročila za proračunsko leto 2002, odstavek 1.25 Letnega poročila za proračunsko leto 2003 in odstavek 1.44 Letnega poročila za proračunsko leto 2004. |
| (9) For instance at the United Nations Headquarters and the Organisation for Economic Cooperation and Development or in Australia, Denmark, France, Spain, Sweden, the United Kingdom and the United States. | (9) Na primer na sedežu Združenih narodov in v Organizaciji za gospodarsko sodelovanje in razvoj ali v Avstraliji, na Danskem, v Franciji, Španiji, na Švedskem, v Združenem kraljestvu in v Združenih državah. |
| (10) The new set of 15 accounting rules adopted by the Commission's Accounting Officer are based on the International Public Sector Accounting Standards (IPSAS) and for accounting transactions that are not yet covered by the IPSAS, on the relevant International Accounting Standards (IAS) / International Financial Reporting Standards (IFRS). | (10) Nov sklop 15 računovodskih pravil, ki jih je sprejel računovodja Komisije, temelji na mednarodnih računovodskih standardih za javni sektor (IPSAS), za računovodske transakcije, ki jih IPSAS še ne pokriva, pa na ustreznih mednarodnih računovodskih standardih (MRS)/mednarodnih standardih računovodskega poročanja (IFRS). |
| (11) According to Article 59 of the Financial Regulation, each institution lays down in its administrative rules the staff of an appropriate level to whom it delegates the duties of the Authorising Officers for implementing revenue and expenditure, the scope of the powers delegated and the possibility to sub-delegate them. In the Commission, delegation is in general given to Directors-General and Heads of services. | (11) V skladu s členom 59 Finančne uredbe vsaka institucija v svojih upravnih pravilih določi osebje na ustrezni ravni, na katerega prenese naloge odredbodajalcev za izvrševanje prihodkov in odhodkov, obseg prenesenih pooblastil in možnost nadaljnjega prenosa teh nalog. Na Komisiji so naloge na splošno prenesene na generalne direktorje in vodje služb. |
| (12) Within each Directorate-General, the Resource Director is responsible to manage the budgetary and human resources available. He has specific responsibilities for matters concerning audit, internal control, financial management and related information systems. | (12) V vsakem generalnem direktoratu je direktor za upravljanje virov odgovoren za upravljanje razpoložljivih proračunskih in kadrovskih virov. Ta direktor ima posebne odgovornosti pri zadevah, povezanih z revizijo, notranjo kontrolo, finančnim poslovodenjem in s tem povezanimi informacijskimi sistemi. |
| (13) ABAC Workflow is an IT-module which is the entry point for most budgetary and accounting data. | (13) ABAC Workflow je informacijski modul, ki je vstopna točka za večino proračunskih in računovodskih podatkov. |
| (14) EuropeAid Co-operation Office, European Communities Personnel Selection Office, Office for Official Publications of the European Communities, Office for the Administration and Payment of Individual Entitlements, Directorates-General for Informatics, Education and Culture, Humanitarian Aid and External Relations (see also the Annual Report concerning the financial year 2004, paragraphs 1.38 to 1.42). | (14) Urad za sodelovanje EuropeAid, Evropski urad za izbor osebja, Urad za uradne publikacije Evropskih skupnosti, Urad za vodenje in plačevanje posameznih pravic, generalni direktorati za informacijsko družbo, za izobraževanje in kulturo, za človekoljubno pomoč in za zunanje odnose (glej tudi Letno poročilo za proračunsko leto 2004, odstavke 1.38 do 1.42). |
| (15) Directorates-General for Agriculture and Rural Development, Employment, Social Affairs and Equal Opportunities, Communication, Regional Policy and Research. | (15) Generalni direktorati za kmetijstvo in razvoj podeželja, za zaposlovanje, socialne zadeve in enake možnosti, za komuniciranje, za regionalno politiko in za raziskave. |
| (16) Strengthening of controls supporting accounting information, pre-financing, posting transactions in a timely manner, cut-off procedures, definition and formalisation of the Accounting Correspondent's role, legal entities, local IT systems, training, choice of object codes, culture change in an accruals based environment and validation of the opening balances. | (16) Okrepitev kontrol, ki podpirajo računovodske podatke, predfinanciranje, pravočasno oddajanje transakcij, postopki za ločitev proračunskih let, opredelitev in formalizacija vloge računovodskega dopisnika, pravni subjekti, lokalni informacijski sistemi, usposabljanje, izbira računovodskih oznak postavk, kulturna sprememba v okolju, ki temelji na evidentiranju na podlagi nastanka poslovnih dogodkov, in potrditev začetnih saldov. |
| (17) Link between a recovery and the related commitment not mandatory in ABAC, invoices and supplier statements, accounting reporting from SAP and matching a guarantee to a corresponding framework contract upon entry in ABAC Guarantee. | (17) Povezava med izterjavo in z njo povezano obveznostjo ni obvezna v ABAC, fakture in izjave dobaviteljev, računovodsko poročanje iz aplikacije SAP in povezovanje jamstev z ustreznimi okvirnimi pogodbami ob vnosu v ABAC Guarantee. |
| (18) The reservation of the Director-General of the Joint Research Centre concerning the lack of clarity on the status of some parts of the balance sheet and economic outturn and the quality of the data in some of the postings concerned is primarily of a technical nature. | (18) Pridržek generalnega direktorja Skupnega raziskovalnega središča v zvezi nejasnostjo statusa nekaterih delov bilance stanja in izkaza poslovnega izida ter kakovostjo podatkov v nekaterih zadevnih postavkah je predvsem tehnične narave. |
| (19) This decision was based on the IPSAS ‘control concept’. | (19) Ta odločitev je temeljila na „konceptu kontrole“ IPSAS. |
| (20) Although the Accounting Rule No 1 explains the different criteria to be followed for consolidation, the reasons for excluding the EDF from the consolidation scope are not disclosed. | (20) Čeprav so v računovodskem pravilu št. 1 pojasnjena različna merila, ki jih je treba upoštevati pri konsolidaciji, razlogi za izključitev ERS iz obsega konsolidacije niso navedeni. |
| (21) OJ C 162, 5.6.2001, p. 1. | (21) UL C 162, 5.6.2001, str. 1. |
| (22) As concerns the long-term and short-term receivables, the Commission should obtain the figures for the European Agricultural Guidance and Guarantee Fund (EAGGF) debtor's ledger as at 31 December rather than indicating the figures as at the end of the EAGGF year (i.e. as at 15 October). | (22) Kar zadeva dolgoročne in kratkoročne terjatve, bi morala Komisija pridobiti zneske iz knjige terjatev Evropskega kmetijskega in jamstvenega sklada (EKUJS) na dan 31. decembra, namesto da je navedla zneske, kakršni so bili ob koncu proračunskega leta EKUJS (tj. 15. oktobra). |
| (23) See paragraph 1.23 of the Annual Report concerning the financial year 2002, paragraphs 1.10(e), 1.14 and 1.15 of the Annual Report concerning the financial year 2003 and paragraph 1.17 of the Annual Report concerning the financial year 2004. | (23) Glej odstavek 1.23 Letnega poročila za proračunsko leto 2002, odstavke 1.10(e), 1.14 in 1.15 Letnega poročila za proračunsko leto 2003 in odstavek 1.17 Letnega poročila za proračunsko leto 2004. |
| (24) See paragraphs II(d) of the 2002 and III of the 2003 and 2004 Statement of Assurance. | (24) Glej odstavek II(d) izjave o zanesljivosti za leto 2002 in odstavek III izjave o zanesljivosti za leti 2003 in 2004. |
| (25) The initial total amount of pre-financing obtained for the Commission before deduction of eligible expenditure was 64 600 million euro. | (25) Prvotni skupni znesek predfinanciranja, ki ga je Komisija dobila pred odštetjem upravičenih odhodkov, je znašal 64 600 milijonov EUR. |
| (26) See paragraphs 1.30 to 1.32 of the Annual Report concerning the financial year 2004. | (26) Glej odstavke 1.30 do 1.32 Letnega poročila za proračunsko leto 2004. |
| (27) The audit on the Directorate-General for Education and Culture was conducted by the Commission's internal audit service under the supervision of the Court. | (27) Revizijo v Generalnem direktoratu za izobraževanje in kulturo je opravila Komisijina služba za notranjo revizijo pod nadzorom Sodišča. |
| (28) The initial gross amount of current payables before deduction of (the part of) invoices/cost statements already paid amounted to approximately 35 000 million euro, which was transferred into the new accounting system at the beginning of 2005. | (28) Prvotni bruto znesek tekočih obveznosti pred odštetjem (dela) že plačanih faktur/izjav o stroških je znašal približno 35 000 milijonov EUR, kar je bilo na začetku leta 2005 preneseno v novi računovodski sistem. |
| (29) See paragraphs 1.34 and 1.35 of the Annual Report concerning the financial year 2004. | (29) Glej odstavka 1.34 in 1.35 Letnega poročila za proračunsko leto 2004. |
| (30) To this amount, accrued charges deducted from short-term pre-financing representing some 6 400 million euro have to be added. | (30) Temu znesku je treba prišteti vnaprej vračunane stroške, odštete od kratkoročnega predfinanciranja, ki znašajo približno 6 400 milijonov EUR. |
| (31) The Commission has eliminated the practice that has been criticised by the Court in past years in connection with the Communities' pension liabilities, whereby a parallel recognition of receivables and payables has the effect of neutralising the impact on the economic outturn, as it does not show the change from one year to another (see paragraphs 1.31 and 1.32 of the Annual Report concerning the financial year 2002, paragraph 1.10(h) of the Annual Report concerning the financial year 2003 and paragraph 1.20 of the Annual Report concerning the financial year 2004). | (31) Komisija je odpravila prakso, ki jo je Sodišče v preteklih letih kritiziralo, v zvezi s pokojninskimi obveznostmi Skupnosti, kjer ima vzporedno priznavanje terjatev in obveznosti učinek nevtralizacije na izkaz poslovnega izida, saj ne prikazuje sprememb od enega leta do drugega (glej odstavka 1.31 in 1.32 Letnega poročila za proračunsko leto 2002, odstavek 1.10(h) Letnega poročila za proračunsko leto 2003 in odstavek 1.20 Letnega poročila za proračunsko leto 2004). |
| (32) See paragraphs 1.10 and 1.11 of the Annual Report concerning the financial year 2002, paragraph 1.11 of the Annual Report concerning the financial year 2003 and paragraphs 1.12 and 1.13 of the Annual Report concerning the financial year 2004. | (32) Glej odstavka 1.10 in 1.11 Letnega poročila za proračunsko leto 2002, odstavek 1.11 Letnega poročila za proračunsko leto 2003 in odstavka 1.12 in 1.13 Letnega poročila za proračunsko leto 2004. |
| (33) See Chapter 2 ‘Management of Internal Control Systems’, point 2.2.2.1 ‘Expenditure under the Guarantee section’ | (33) Glej poglavje 2 „Upravljanje sistemov notranjega nadzora“, točka 2.2.2.1 „Odhodki v okviru Jamstvenega oddelka“. |
| (34) In February 2006, the Court approved a revision of the DAS approach which will be implemented for the first time for the financial year 2006. | (34) Sodišče je februarja 2006 odobrilo ponovno preučitev pristopa DAS, ki bo prvič izveden za proračunsko leto 2006. |
| (35) Agriculture, structural measures, internal policies, external actions, administration and pre-accession strategy. | (35) Kmetijstvo, strukturni ukrepi, notranje politike, zunanji ukrepi, uprava in predpristopna strategija. |
| (36) With regard to expenditure, the Financial Regulation distinguishes between the following cases (Article 53): the Commission implements the budget on a centralised basis (administrative expenditure and internal policies); the management of transactions is shared with the national authorities in the Member States (EAGGF-Guarantee and Structural Funds); the Commission decentralises the implementation of certain aspects of its operations to beneficiary countries after having carried out an ex ante check (pre-accession strategy) and the Commission may manage jointly certain operations with international organisations. | (36) Finančna uredba pri odhodkih razlikuje med naslednjimi primeri (člen 53): Komisija izvršuje proračun centralizirano (upravni odhodki in notranje politike); upravljanje transakcij je deljeno z nacionalnimi organi držav članic (Jamstveni oddelek EKUJS in strukturni skladi); Komisija prenese izvrševanje nekaterih vidikov svojih dejavnosti na države upravičenke, potem ko je opravila predhodno preverjanje (predpristopna strategija), nekatere dejavnosti pa lahko Komisija upravlja tudi skupaj z mednarodnimi organizacijami. |
| (37) ‘Other auditors’ means any public or private person called upon to give an auditor's assessment of operations that are financed in whole or in part from the Community budget, but whose obligation does not stem from the Community regulations. | (37) „Drugi revizorji“ so vsaka javna ali zasebna oseba, ki je bila pozvana, da pripravi revizijsko oceno dejavnosti, ki se delno ali v celoti financirajo iz proračuna Skupnosti, vendar njihova obveznost ne izvira iz predpisov Skupnosti. |
| (38) Commission Regulation (EC, Euratom) No 2342/2002 of 23 December 2002 laying down detailed rules for the implementation of Council Regulation (EC, Euratom) No 1605/2002 on the Financial Regulation applicable to the general budget of the European Communities (OJ L 357, 31.12.2002, p. 1). | (38) Uredba Komisije (ES, Euratom) št. 2342/2002 z dne 23. decembra 2002 o določitvi podrobnih pravil za izvajanje Uredbe Sveta (ES, Euratom) št. 1605/2002 o finančni uredbi, ki se uporablja za splošni proračun Evropskih skupnosti (UL L 357, 31.12.2002, str. 1). |
| CHAPTER 2 | POGLAVJE 2 |
| Commission internal control | Komisijine notranje kontrole |
| TABLE OF CONTENTS | KAZALO |
| Introduction and audit scope | Uvod in obseg revizije |
| Audit Findings concerning the Commission's Management Representations | Revizijske ugotovitve o ravnateljskih predstavitvah Komisije |
| The Commission's Synthesis Report | Sintezno poročilo Komisije |
| Annual activity reports and declarations of Directors-General | Letna poročila o dejavnostih in izjave generalnih direktorjev |
| Process of preparation | Postopek priprave |
| Declarations of Directors-General | Izjave generalnih direktorjev |
| Indicators | Kazalniki |
| Audit Findings concerning Internal Control Standards | Revizijske ugotovitve o standardih notranjega kontroliranja |
| Overall conclusion and recommendations | Splošen zaključek in priporočila |
| THE COURT'S OBSERVATIONS | THE COMMISSION'S REPLIES | UGOTOVITVE SODIŠČA | ODGOVORI KOMISIJE |
| INTRODUCTION AND AUDIT SCOPE | UVOD IN OBSEG REVIZIJE |
| 2.1. | As in previous years, the Court has examined progress made by the Commission in implementing the financial aspects of its reform programme. In particular it has examined: | — | the annual activity reports by the Commission's Directors-General. These indicate how each Director-General has discharged his responsibilities and contain an assessment of the extent to which the expenditure for which he or she is responsible is legal and regular. The quality and reliability of these documents is thus of importance in permitting the Commission to satisfy itself that it has satisfactorily carried out its responsibilities for implementing the budget; | — | the Commission's ‘synthesis report’, which contains an overall assessment of the Commission's internal control system, drawing on the annual activity reports; | — | the Commission's system of internal controls. | | 2.1 | Sodišče je tako kot v prejšnjih letih preučilo napredek, ki ga je Komisija dosegla pri izvajanju finančnih vidikov svojega programa reform. Preučilo je zlasti: | — | letna poročila o dejavnostih, ki so jih pripravili Komisijini generalni direktorji. V njih je navedeno, kako je vsak generalni direktor izpolnjeval svoje obveznosti, in vsebujejo oceno, v kolikšni meri so odhodki, za katere je generalni direktor odgovoren, zakoniti in pravilni. Kakovost in zanesljivost teh dokumentov sta pomembni zato, ker Komisiji omogočata, da se prepriča, ali je ustrezno izvajala svoje obveznosti glede izvrševanja proračuna, | — | Komisijino „sintezno poročilo“, ki ob upoštevanju letnih poročil o dejavnostih vsebuje splošno oceno Komisijinega sistema notranjih kontrol, | — | sistem Komisijinih notranjih kontrol. | |
| 2.2. | In 2005, the Commission continued with its efforts to embed risk management (1) into the existing planning and decision making processes, with the aim of developing a coherent (Commission-wide) approach and management culture in its Directorates-General. | 2.2. | In 2005 a common methodological framework for risk management was adopted by the Commission, following the evaluation of the pilot exercises. The 2006 Annual Management Plan (AMP) process (launched in 2005) of the Commission's Directorates-General and Services contained for the first time an assessment of major risks for the Directorates-General's overall strategic objectives and a review of existing or placement of the necessary mitigating controls. | 2.2 | V letu 2005 je Komisija nadaljevala s prizadevanji za vključitev obvladovanja tveganj (1) v obstoječe postopke načrtovanja in sprejemanja odločitev z namenom, da v svojih generalnih direktoratih razvije usklajen pristop (na ravni celotne Komisije) in kulturo upravljanja. | 2.2 | Komisija je leta 2005 na podlagi vrednotenja pilotnih projektov sprejela skupni metodološki okvir za obvladovanje tveganj. Proces letnega upravljavskega načrta generalnih direktoratov in služb Komisije iz leta 2006 (začet leta 2005) je prvič vseboval oceno najpomembnejših tveganj za splošne strateške cilje generalnih direktoratov in pregled obstoječih oziroma vzpostavitev potrebnih olajševalnih kontrol. |
| 2.3. | On 17 January 2006 the Commission adopted an ‘action plan towards an integrated internal control framework’ (2), which took into account the results of the ‘gap assessment’ carried out by its services in 2005 for all management modes (3). The Court will evaluate the action plan when the relevant measures have been implemented and it is possible to assess their impact. | 2.3. | Although the Commission appreciates the Court's results oriented approach, the Action Plan reflects the efforts made by the Commission to reinforce its internal control system in order to provide the Court of Auditors with sufficient audit evidence on the satisfactory management of the risk of error. The actions are to be implemented by Directorates-General and Services in close collaboration with Member States. | The Commission would welcome the Court's evaluation as soon as possible to determine whether the internal control framework, as improved by the planned actions, can provide adequate assurance, when properly applied. | 2.3 | Komisija je 17. januarja 2006 sprejela „akcijski načrt za integriran okvir notranje kontrole“ (2), ki je upošteval rezultate „ocene pomanjkljivosti“, ki so jo leta 2005 za vse načine upravljanja (3) izvedle službe Komisije. Sodišče bo akcijski načrt ocenilo, ko bodo izvedeni ustrezni ukrepi in bo možno oceniti njihov vpliv. | 2.3 | Čeprav je Komisija naklonjena pristopu, ki temelji na rezultatih Sodišča, izhajajo iz Akcijskega načrta prizadevanja Komisije za krepitev notranjega kontrolnega sistema, da se Računskemu sodišču zagotovijo zadostni revizijski dokazi o zadovoljivem obvladovanju tveganja napake. Generalni direktorati in službe morajo ukrepe izvajati v tesnem sodelovanju z državami članicami. | Komisija bi z veseljem čim prej sprejela vrednotenje Sodišča, da določi, ali lahko okvir notranjih kontrol, kakor je bil izboljšan z načrtovanimi ukrepi, ob pravilni uporabi predloži ustrezno zagotovilo. |
| 2.4. | The Court examined the extent to which the management representations contained in the annual activity reports and declarations of the Directors-General, and in the Commission's synthesis, are confirmed by the Court’s audit findings and are relevant for the DAS. It also analysed the progress made in the implementation of the internal control standards and assessed the effectiveness of the procedures introduced and tools developed in order to ensure the legality and regularity of the transactions underlying the budgetary payments. | | 2.4 | Sodišče je preučilo, v kolikšnem obsegu njegove revizijske ugotovitve potrjujejo ravnateljske predstavitve v letnih poročilih o dejavnostih in izjavah generalnih direktorjev ter sinteznem poročilu Komisije in v kolikšni meri je te predstavitve mogoče upoštevati pri pripravi izjave o zanesljivosti. Analiziralo je tudi napredek pri izvajanju standardov notranjega kontroliranja in ocenilo uspešnost uvedenih postopkov in orodij, razvitih za zagotavljanje zakonitosti in pravilnosti transakcij, povezanih s proračunskimi plačili. | |
| AUDIT FINDINGS CONCERNING THE COMMISSION'S MANAGEMENT REPRESENTATIONS | REVIZIJSKE UGOTOVITVE O RAVNATELJSKIH PREDSTAVITVAH KOMISIJE |
| The Commission's Synthesis Report | Sintezno poročilo Komisije |
| 2.5. | For the first time, the 2005 synthesis of the annual activity reports has been divided into two separate reports: one (4) dealing with the policy achievements during 2005 in terms of realising the Commission's strategic objectives, and the other (5) taking stock of the management of the Directorates-General and deciding on the measures that are necessary to address the major weaknesses in the supervisory and control systems. By adopting the latter, the Commission assumes its political responsibility for management by its Directors-General, on the basis of the assurances and reservations issued by them in their annual activity reports. | | 2.5 | Sinteza letnih poročil o dejavnostih za leto 2005 je prvič razdeljena na dve ločeni poročili: prvo (4) obravnava dosežke politik v letu 2005 v zvezi z uresničevanjem strateških ciljev Komisije, v drugem (5) pa je preučeno upravljanje generalnih direktoratov skupaj z odločitvami o ukrepih, ki so potrebni za odpravo glavnih pomanjkljivosti v nadzornih in kontrolnih sistemih. Komisija s sprejetjem slednjega prevzame svojo politično odgovornost za upravljanje, ki ga izvajajo njeni generalni direktorji, na podlagi zagotovil in pridržkov, ki jih ti objavijo v svojih letnih poročilih o dejavnostih. | |
| 2.6. | In its 2005 Synthesis on the management achievements, the Commission considers that ‘Overall, … the internal control systems in place, with the limitations described in the 2005 annual activity reports, provide reasonable assurance on the legality and regularity of operations, for which the Commission is responsible under Article 274 EC. However, it acknowledges that further efforts are needed to solve a number of weaknesses, in particular those highlighted in the reservations of the delegated authorising officers.’ | | 2.6 | Komisija v svojem sinteznem poročilu o dosežkih v zvezi z upravljanjem za leto 2005 meni, da „na splošno … vzpostavljeni sistemi notranjih kontrol ob upoštevanju omejitev, opisanih v letnih poročilih o dejavnostih za leto 2005, nudijo razumno zagotovilo o zakonitosti in pravilnosti dejavnosti, za katere je v skladu s členom 274 ES odgovorna Komisija. Vendar priznava, da so potrebna nadaljnja prizadevanja pri reševanju številnih pomanjkljivosti, zlasti tistih, ki so jih v svojih pridržkih izpostavili pooblaščeni odredbodajalci.“ | |
| 2.7. | In some respects, the assessments of the Commission are consistent with the analysis of the Court, in particular concerning reinforced guidelines of the annual activity reports (see paragraphs 2.11 and 2.12) and the need for developing indicators concerning the legality and regularity of underlying transactions and the functioning of key controls (see paragraphs 2.13 and 2.20), for continued efforts to ensure effectiveness of internal control (see paragraphs 2.21 to 2.23) and for further strengthening of accounting processes and systems to improve financial information (see paragraphs 1.5 to 1.58). | | 2.7 | V nekaterih ozirih se ocene Komisije ujemajo z analizo Sodišča, zlasti v zvezi z okrepljenimi smernicami glede letnih poročil o dejavnostih (glej odstavka 2.11 in 2.12) in potrebo po pripravi kazalnikov o zakonitosti in pravilnosti z izkazi povezanih transakcij ter delovanju ključnih kontrol (glej odstavka 2.13 in 2.20), po stalnih prizadevanjih za zagotovitev uspešnosti notranjih kontrol (glej odstavke 2.21 do 2.23) ter po nadaljnji krepitvi računovodskih postopkov in sistemov za izboljšanje finančnih podatkov (glej odstavke 1.5 do 1.58). | |
| 2.8. | However, in the areas of the common agricultural policy and structural operations the Court’s audit findings indicate that measures are needed, which go beyond those deemed necessary by the Director-General, in order to ensure that reasonable assurance in the declarations accompanying the annual activity reports is effectively underpinned by appropriate supervisory and control systems (see paragraphs 2.18 to 2.19). | 2.8. | The Commission considers that the actions being implemented in the performance of its supervisory role already satisfactorily support the reasonable assurance expressed by the Directors General for the expenditure under their responsibility. As the audit work is carried out under a multi-annual strategy, the results enable the level of assurance on national systems to be built up year on year. The basis of the assurance will be further strengthened by the measures designed to achieve a higher level of compliance and effective control under the Action Plan towards an integrated internal control framework and by the improvements in the regulatory framework for the 2007-2013 programme period. | 2.8 | Vendar revizijske ugotovitve Sodišča kažejo, da so na področjih skupne kmetijske politike in strukturnih dejavnosti potrebni ukrepi, ki presegajo tiste, ki so potrebni po mnenju generalnih direktorjev, s čimer bi se zagotovilo, da razumno zagotovilo v izjavah, ki spremljajo letna poročila o dejavnostih, temelji na učinkovitih nadzornih in kontrolnih sistemih (glej odstavka 2.18 do 2.19). | 2.8 | Komisija meni, da ukrepi, ki jih izvaja pri opravljanju svoje vloge nadzornika, že ustrezno podpirajo razumno zagotovilo generalnih direktorjev v zvezi z odhodki, za katere so pristojni. Ker se revizijsko delo izvaja v okviru večletne strategije, rezultati omogočajo, da se stopnja zagotovila o nacionalnih sistemih vsako leto povečuje. Podlaga za zagotovilo bo še dodatno okrepljena z ukrepi, zasnovanimi za dosego višje stopnje skladnosti in učinkovite kontrole v okviru Akcijskega načrta za integriran okvir notranje kontrole, ter z izboljšanjem ureditvenega okvira za programsko obdobje 2007–2013. |
| 2.9. | The Court notes the emphasis that the Commission has placed on establishing an integrated internal control framework (see paragraph 2.3). Furthermore, it appreciates that the Commission updated the multi-annual objectives of its 2004 action plan (6), addressing the major cross-cutting issues identified in the financial year 2005 and recognising that most of the weaknesses identified can be eliminated only in the medium term (7). | | 2.9 | Sodišče opaža pomembnost, ki jo Komisija pripisuje vzpostavitvi integriranega okvira notranje kontrole (glej odstavek 2.3). Poleg tega izraža zadovoljstvo, da je Komisija posodobila večletne cilje svojega akcijskega načrta iz leta 2004 (6), tako da obravnava glavna medsektorska vprašanja, opredeljena v proračunskem letu 2005, in priznava, da je večino opredeljenih pomanjkljivosti mogoče odpraviti samo srednjeročno (7). | |
| 2.10. | The Court considers that one of the most important objectives approved by the Commission is represented by the proportionality and cost-effectiveness of controls. In this context, the process of simplification of the spending programmes for the financial perspectives 2007 to 2013 (e.g. greater use of flat-rate and lump-sum payments, simplified rules on procurement and grants) and the use of audit certificates and assurance declarations from third parties responsible for budget implementation tasks could play a significant role. | | 2.10 | Sodišče meni, da sorazmernost in stroškovna učinkovitost kontrol predstavljata enega najpomembnejših ciljev, ki jih je odobrila Komisija. V tem kontekstu bi lahko pomembno vlogo odigrali postopek poenostavitve programov porabe za finančno perspektivo 2007–2013 (npr. večja uporaba pavšalnih in enkratnih plačil, poenostavljena pravila za javna naročila in donacije) ter uporaba revizijskih potrdil in izjav o zagotovilu, ki jih podajo tretje osebe, odgovorne za naloge izvrševanja proračuna. | |
| Annual activity reports and declarations of Directors-General | Letna poročila o dejavnostih in izjave generalnih direktorjev |
| Process of preparation | Postopek priprave |
| 2.11. | The central departments of the Commission (8) drafted a circular (9) for the 2005 annual activity reports aiming to simplify and improve the preparation process and provide guidance on the materiality threshold of weaknesses. Furthermore, the peer review exercise (10) ensured an improvement as regards the content and impact of reservations on the reasonable assurance (materiality, scope and quantification). | 2.11. | Through its ongoing efforts to improve the content of declarations and monitoring of compliance with the standards on which they are based, the Commission is endeavouring to make the annual activity reports and annual declarations an effective management tool and reliable indicator of its performance and of the strategy it uses for dealing with the risks identified so that the Court can use them as a basis for its assurance. | 2.11 | Osrednji oddelki Komisije (8) so pripravili okrožnico (9) za letna poročila o dejavnostih za leto 2005, katere namen je bil poenostaviti in izboljšati postopek priprave in zagotoviti smernice o pragu pomembnosti pomanjkljivosti. Poleg tega je medsebojni pregled (10) zagotovil izboljšanje glede vsebine in vpliva pridržkov na razumno zagotovilo (pomembnost, obseg in količinska opredelitev). | 2.11 | Komisija si na podlagi stalnega dela z namenom izboljšanja vsebine izjav in spremljanja skladnosti s standardi, na katerih izjave temeljijo, prizadeva iz letnih poročil o dejavnostih in letnih izjav ustvariti učinkovito orodje za upravljanje ter zanesljiv kazalnik doseženih rezultatov in lastne strategije za obvladovanje ugotovljenih tveganj, da jih lahko Sodišče uporabi kot osnovo za svoje zagotovilo. |
| 2.12. | The Court considers that the measures taken by the Commission strengthened the preparation process of the annual activity reports, particularly insofar as the establishment of clear guidelines for the assessment of significant system weaknesses (11) that supplement the basic principles on materiality are concerned (12). Nevertheless, the Court notes that these guidelines were not completely followed in some cases (see paragraph 2.15). | 2.12. | The Commission believes that significant progress has been achieved in this respect in 2005, in particular through the agreement of a common approach on materiality by ‘family’, the emphasis in Part 2 of the annual activity reports on the bases of the declaration of assurance and the outline in Part 3 of the materiality criteria used and the combined impact of the reservations on the declaration of assurance. | See also the reply to point 2.15. | 2.12 | Sodišče meni, da so ukrepi, ki jih je sprejela Komisija, okrepili postopek priprave letnih poročil o dejavnostih, zlasti kar zadeva pripravo jasnih smernic za ocenjevanje večjih pomanjkljivosti sistemov (11), ki dopolnjujejo temeljna načela o pomembnosti (12). Sodišče vseeno opaža, da te smernice v nekaterih primerih v praksi niso bile v celoti upoštevane (glej odstavek 2.15). | 2.12 | Komisija meni, da je bil v letu 2005 na tem področju dosežen izrazit napredek, zlasti z vzpostavitvijo skupnega pristopa glede pomembnosti po „družinah“, s poudarkom, namenjenim podlagam za izjavo o zanesljivosti v delu 2 letnih poročil o dejavnostih, in s predstavitvijo uporabljenih meril za pomembnost in kombiniranega vpliva pridržkov na izjavo o zanesljivosti v delu 3. | Glej tudi odgovor k točki 2.15. |
| 2.13. | Furthermore, the Court finds that there is still scope for improvement, especially insofar as the presentation of indicators having a direct link with legality and regularity is concerned. Despite the fact that relevant key figures and performance indicators (including legality and regularity) (13) should be presented by the Directors-General, there is no specific indication of which monitoring elements (indicators) should be used (14). | 2.13. | In its guidelines, the Commission wanted to allow its services some flexibility in the choice of key figures and performance indicators. | Most of the services managing Community programmes presented legality and regularity indicators. | However, in the light of the 2004 Synthesis, there are ongoing harmonisation efforts to ensure a consistent approach by family and to make these indicators operational management tools specific to the nature of the activities. | 2.13 | Poleg tega Sodišče ugotavlja, da še obstaja možnost za izboljšanje, zlasti v zvezi s predstavitvijo kazalnikov, ki so neposredno povezani z zakonitostjo in pravilnostjo. Kljub dejstvu, da bi morali ustrezne ključne podatke in kazalnike uspešnosti (vključno z zakonitostjo in pravilnostjo) (13) predstaviti generalni direktorji, ni nikjer posebej navedeno, katere elemente spremljanja (kazalnike) bi bilo treba uporabljati (14). | 2.13 | Komisija je v okviru svojih smernic izbiro poglavitnih ključnih podatkov in kazalnikov uspešnosti raje prepustila službam. | Večina upravljavskih služb za programe Skupnosti je predstavila kazalnike zakonitosti in pravilnosti. | Na podlagi sinteznega poročila za leto 2004 pa trenutno poteka usklajevanje s ciljem zagotoviti skladen pristop po družinah in iz teh kazalnikov ustvariti posebna operativna upravljavska orodja glede na naravo dejavnosti. |
| Declarations of Directors-General | Izjave generalnih direktorjev |
| 2.14. | In their declarations attached to the annual activity reports, the Directors-General state that the internal control procedures put in place provide reasonable assurance that the underlying transactions are legal and regular. In the event of material internal control weaknesses or irregularities, they qualify the declarations and issue reservations (15). | | 2.14 | Generalni direktorji v svojih izjavah, priloženih letnim poročilom o dejavnostih, navajajo, da vzpostavljeni postopki notranje kontrole nudijo razumno zagotovilo, da so z izkazi povezane transakcije zakonite in pravilne. V primeru pomembnih pomanjkljivosti ali nepravilnosti pri notranjih kontrolah podajo izjave s pridržki (15). | |
| 2.15. | The Court’s analysis of the declarations of the Directors-General for the financial year 2005 reveals that the definition of the materiality criteria, as well as their application for the formulation of the reservations should sometimes be further clarified. For example, in some cases (16) the selected (qualitative and/or quantitative) criteria, and in others (17) the financial impact of the reservations, could be better specified. | 2.15. | The Commission believes that its services have followed the guidelines in the circular on annual activity reports and in communication COM(2003) 28, which included clarification of the methodology for the establishment of annual activity reports. Materiality is basically a matter of the authorising officer by delegation's judgment and commitment vis-à-vis stakeholders. The materiality of a weakness is examined from a quantitative and/or qualitative perspective. Where systemic weaknesses are found, qualitative factors can also give rise to the formulation of a reservation. | In the few cases mentioned by the Court, the criteria used and the factors behind the formulation of a reservation were outlined in Part 3 of the annual activity report and generally relate to qualitative criteria (even if, in quantitative terms, the estimated potential financial impact is less than the quantitative criteria). | 2.15 | Analiza izjav generalnih direktorjev za proračunsko leto 2005, ki jo je opravilo Sodišče, kaže, da bi morali biti opredelitev meril za pomembnost in njihova uporaba pri oblikovanju pridržkov včasih dodatno pojasnjeni. V nekaterih primerih bi lahko bila, denimo (16), izbrana (kvalitativna in kvantitativna) merila, v drugih pa (17) finančni vpliv pridržkov bolje opredeljena. | 2.15 | Komisija meni, da so službe spremljale smernice iz Okrožnice o letnih poročilih o dejavnostih in iz Sporočila COM(2003) 28, ki vsebuje metodološka pojasnila za pripravo letnih poročil o dejavnostih. Pomembnost je v glavnem vprašanje presoje pooblaščenega odredbodajalca in vprašanje zavezanosti do udeleženih strani. Pomembnost določene pomanjkljivosti se prouči s kvantitativnega in/ali kvalitativnega vidika. V primeru pomanjkljivosti sistema se lahko tudi na podlagi kvalitativnih dejavnikov oblikuje pridržek. | V nekaterih primerih, ki jih navaja Sodišče, so bila uporabljena merila in temeljni dejavniki za oblikovanje pridržka predstavljeni v delu 3 letnega poročila o dejavnostih in se v glavnem nanašajo na kvalitativna merila (čeprav je s kvantitativnega vidika ocenjeni morebitni finančni vpliv manj obsežnejši od kvantitativnih meril). |
| 2.16. | All the Directors-General stated that they had obtained reasonable assurance that the resources allocated to them had been used for the specified purposes, and that the internal controls which they had introduced ensured the legality and regularity of the underlying transactions. The Court notes that 21 of the 40 declarations contain one or more reservations. | 2.16. | The formulation of reservations to the declaration of assurance by Directors-General is the logical conclusion of the reasoning in Parts 2 (bases of the declaration of assurance) and 3 (materiality criteria used, reservations and the combined impact of the reservations on the declaration of assurance), ensuring consistency between the annual activity report, the declaration and the reservations. | All authorising officers by delegation thus concluded that they were able to give reasonable assurance. | 2.16 | Vsi generalni direktorji so navedli, da so pridobili razumno zagotovilo, da so bila sredstva, ki so jim bila dodeljena, uporabljena za navedene namene, in da so notranje kontrole, ki so jih uvedli, zagotavljale, da so bile z izkazi povezane transakcije zakonite in pravilne. Sodišče ugotavlja, da 21 od 40 izjav vsebuje enega ali več pridržkov. | 2.16 | Pridržki, oblikovani na izjavo o zanesljivosti generalnih direktorjev, pomenijo logično sklenitev razmišljanja iz dela 2 (podlage za izjavo o zanesljivosti) in 3 (uporabljena merila za pomembnost, pridržki in kombinirani vpliv pridržkov na izjavo o zanesljivosti), ki zagotavlja skladnost med letnim poročilom o dejavnostih, izjavo in pridržki. | Vsi pooblaščeni odredbodajalci so tako sklenili, da lahko dajo razumno zagotovilo. |
| 2.17. | The total number of reservations remained essentially unchanged from 2004 (32) to 2005 (31). The majority (18) concern weaknesses already identified in 2004 (18). The most important reservations in the context of the DAS are shown in Table 2.1 . | 2.17. | The Commission is conscious that most reservations are recurring ones. Indeed, in its 2005 Synthesis it analysed the different types of recurring reservations (reservations whose underlying problem is being solved, in some cases with further efforts needed from third parties; reservations relating to structural problems; reservations relating to weaknesses affecting operations carried out outside headquarters). | In every case, the Commission will ensure that the Directors-General concerned take the necessary measures in 2006 to solve these problems. | 2.17 | Skupno število pridržkov je od leta 2004 (32) do leta 2005 (31) ostalo v bistvu nespremenjeno. Večina (18) jih zadeva pomanjkljivosti, ki so bile ugotovljene že leta 2004 (18). Najpomembnejši pridržki v okviru izjave o zanesljivosti so prikazani v tabeli 2.1 . | 2.17 | Komisija se zaveda, da se večina pridržkov ponavlja. Dejansko je v svojem sinteznem poročilu za leto 2005 proučila različne vrste pridržkov, ki se pojavljajo (pridržki, katerih osnovna težava je bila odpravljena, v nekaterih primerih s potrebnimi nadaljnjimi prizadevanji tretjih strani; pridržki, povezani s strukturnimi težavami; pridržki, povezani s pomanjkljivostmi, ki vplivajo na dejavnosti, ki se izvajajo zunaj sedežev). | V vseh teh primerih bo Komisija zagotavljala, da zadevni generalni direktorji v letu 2006 sprejmejo ukrepe, potrebne za rešitev teh vprašanj. |
| 2.18. | In comparison with 2004 (19), the Court notes in general an improvement in the quality of the assessment of the functioning of supervisory and control systems and of the overall impact of the relevant reservations on the assurance given in the declarations. However, the Court considers that some significant weaknesses singled out by its audits (20), should have been included as reservations in the declarations of the Directors-General (see Table 2.1 and paragraphs 6.38 to 6.40 and 7.17). | 2.18. | The Directorates-General concerned, which manage the bulk of the budget, consider that the operation of the systems in place to control expenditure provides a solid basis for their declaration of assurance. They entered reservations in their declarations where the information they had built up from their own and the Member States' audit work on the functioning of systems indicated significant deficiencies posing a material risk to the Community budget that could not be adequately managed through the normal corrective mechanisms of the control system. Where a risk was adequately managed, the Director-General considered that there was assurance and no reserve was necessary. | This was fully in compliance with the circular on the AAR for 2005 (SEC(2005) 1533). As recalled also in the 2005 synthesis report under point 2.2.: ‘The existence of a risk did not necessarily justify a reservation unless a problem had actually occurred during the year covered by the report or the control system was not able to prevent such events with material impact.’ | The Commission particularly points to its replies to points 6.39. to 6.40 and 7.17. | 2.18 | Sodišče v primerjavi z letom 2004 (19) na splošno opaža izboljšanje kakovosti pri oceni delovanja nadzornih in kontrolnih sistemov ter pri splošnem vplivu ustreznih pridržkov na zagotovilo, podano v izjavah. Vendar Sodišče meni, da bi morale biti nekatere večje pomanjkljivosti, ki jih je ugotovilo s svojimi revizijami (20), zajete v izjavah generalnih direktorjev v obliki pridržkov (glej tabelo 2.1 ter odstavke 6.38 do 6.40 in 7.17). | 2.18 | Zadevni generalni direktorati, ki upravljajo z večjim delom proračuna, menijo, da delovanje vzpostavljenih sistemov za nadzor nad odhodki zagotavlja trdno podlago za njihovo izjavo o zanesljivosti. V svoje izjave so vključili pridržke, če so podatki o delovanju sistemov, ki so jih pridobili sami ali na podlagi revizijskega dela držav članic, kazali na večje pomanjkljivosti, ki lahko pomenijo pomembno tveganje za proračun Skupnosti in se ga lahko ustrezno obvladuje z običajnimi korektivnimi mehanizmi kontrolnega sistema. Če je bilo tveganje ustrezno obvladovano, je generalni direktor menil, da je obstajalo zagotovilo in pridržek ni bil potreben. | To je bilo popolnoma v skladu z Okrožnico o letnem poročilu o dejavnostih za leto 2005 (SEC(2005) 1533). Kot je navedeno tudi v sinteznem poročilu za leto 2005 pod točko 2.2: „Obstoj tveganja ni bil nujno utemeljitev za zadržek, razen kadar je prišlo do težav v letu, ki je zajeto v poročilu, ali kadar s sistemom nadzora ni bilo mogoče preprečiti dogodkov, ki bi imeli pomemben vpliv.“ | Komisija zlasti opozarja na svoje odgovore k točkam 6.39–6.40 in 7.17. |
| Table 2.1 — Evolution of the evidence given by Directorates-General's annual activity reports for the Court's Statement of Assurance | Sector | Most important reservations of Directors-General | (included in the declarations) | 2003 | 2004 | 2005 | | Impact of these most important reservations on the Director-General's assurance in the Court's view (21) | Evolution (23) 2004-2005 | Other significant weaknesses revealed by the Court's audit and/or the Commission (not included in the declarations) | 2003 | 2004 | 2005 | | Evidence given by the Annual Activity Report for the Court's audit conclusions (22) | Evolution (23) 2004-2005 | 2003 | 2004 | 2005 | 2003 | 2004 | 2005 | Own Resources | — | Monitoring the application of preferential schemes | × | | | | B | A | A | = | / | | | | | A | A | A | = | — | Import of Basmati rice | × | | | — | ‘Hilton’ beef | × | × | × | Common agricultural policy | — | International Olive Oil Council | × | | | | B | B | B | = | — | Insufficient account taken of the supervisory and control systems for the current financial year transactions | × | | | | C | C | B (25) | C (26) | + | — | IACS in Greece | × | × | × | — | Limited scope of the Commission's monitoring action and backlog of incomplete checks as regards Regulation (EEC) No 4045/89 | | × | Structural measures | — | EAGGF-Guidance: management and control systems in the Member States (2000/2006) | × | × | | | C | B | B | + | — | Risks connected with the closure of the 1994-1999 programming period and/or significant weaknesses in the implementation of Regulation (EC) No 2064/97 (paragraphs 6.39 and 6.40) | × | × | × | | C | C | C | = | — | ESF: management and control systems in the Member States (2000/2006) | × | × | × | (United Kingdom) | — | Management and control systems in the Member States (2000/2006) for several programmes (24) (paragraph 6.39) | | | × | — | IFOP: management and control systems in the Member States (2000/2006) | × | × | (Italy) | | | | | | — | ERDF: management and control systems (2000/2006) | × | (Greece and Spain) | × | (Greece) | × | (United Kingdom and Spain) | | | | | — | URBAN and INTERREG management and control systems (2000/2006) | × | | | | | | | — | Cohesion Funds: management and control systems (2000/2006) | × | (Greece, Spain and Portugal) | × | (Greece) | × | (Spain) | | | | | Internal policies, including research | — | (Preliminary testing within the framework of indirect centralised management (Article 35 MERF)) — Insufficient assurance on management through National Agencies | × | | × | | B | B | B | = | — | Risks related to the systematic exceeding of the payment period in the area of research (24) | × | | | | B | B | B | = | — | On-the-spot audits | × | × | × | — | Preliminary testing within the framework of indirect centralised management (Article 35 MERF) (24) | | × | | — | Error frequency (eligibility) in the cost declarations for research contracts | × | × | × | (5th Framework Programme) | — | Error frequency for public health area | | × | | — | Weaknesses in the European Fund for Refugee's management system | | × | (United Kingdom and Luxembourg) | × | (United Kingdom) | — | Error frequency for 6th Framework Programme of research (24) (paragraph 7.17) | | | × | External actions | — | Partnership with a non-governmental organisation | × | | | | B | A | A | + | — | Supervisory and control systems for the legality and regularity of underlying transactions at the level of implementing organisations need to be further improved to be fully operational | × | × | | | C | C | B | + | — | Non respect of contract procurement procedures by a Humanitarian Organisation | | × | | | | | — | Legal status and liability of contractual partner in the framework of the implementation of EU contribution to UNMIK Pillar IV in Kosovo | | | × | | | | Pre-accession strategy | — | ISPA: management and control systems | × | × | (Romania) | | | C | B | A | + | — | Risk that some candidate countries cannot fulfil their obligations regarding co-financing (24) | × | | | | B | B | A | + | — | Phare: Risks inherent in the decentralised systems, omissions in the audit of systems and transactions | × | × | (Romania and Bulgaria) | | | Administrative expenditure | — | Implementation of internal control standards in the EU's delegations | × | × | × | | A | A | A | = | / | | | | | B | A | A | = | Source: Court of Auditors. | Tabela 2.1 – Razvoj dokazov, podanih v letnih poročilih o dejavnostih generalnih direktoratov za izjavo o zanesljivosti, ki jo pripravi Sodišče | Sektor | Najpomembnejši pridržki generalnih direktorjev | (zajeti v izjavah) | 2003 | 2004 | 2005 | | Vpliv najpomembnejših pridržkov na zagotovilo generalnega direktorja po mnenju Sodišča (21) | Razvoj (23) 2004–2005 | Druge večje pomanjkljivosti, ki jih je pokazala revizija Sodišča in/ali Komisije (niso zajete v izjave) | 2003 | 2004 | 2005 | | Dokazi, podani v letnem poročilu o dejavnostih za revizijske zaključke Sodišča (22) | Razvoj (23) 2004–2005 | 2003 | 2004 | 2005 | 2003 | 2004 | 2005 | Lastna sredstva | — | Spremljanje uporabe preferencialnih shem | × | | | | B | A | A | = | / | | | | | A | A | A | = | — | Uvoz riža Basmati | × | | | — | Govedina „Hilton“ | × | × | × | Skupna kmetijska politika | — | Mednarodni svet za oljčno olje | × | | | | B | B | B | = | — | Nezadostno upoštevanje nadzornih in kontrolnih sistemov pri transakcijah v tekočem proračunskem letu | × | | | | C | C | B (25) | C (26) | + | — | IAKS v Grčiji | × | × | × | — | Omejeno ukrepanje Komisije na področju spremljanja in zaostanek nedokončanih pregledov v zvezi z Uredbo (EGS) št. 4045/89 | | × | Strukturni ukrepi | — | Usmerjevalni oddelek EKUJS: upravljavski in kontrolni sistemi v državah članicah (2000/2006) | × | × | | | C | B | B | + | — | Tveganja, povezana z zaprtjem programskega obdobja 1994–1999 in/ali večje pomanjkljivosti pri izvajanju Uredbe (ES) št. 2064/97 (odstavka 6.39 in 6.40) | × | × | × | | C | C | C | = | — | ESS: upravljavski in kontrolni sistemi v državah članicah (2000/2006) | × | × | × | (Združeno kraljestvo) | — | Upravljavski in kontrolni sistemi v državah članicah (2000/2006) za več programov (24) (odstavek 6.39) | | | × | — | FIUR: upravljavski in kontrolni sistemi v državah članicah (2000/2006) | × | × | (Italija) | | | | | | — | ESRR: upravljavski in kontrolni sistemi (2000/2006) | × | (Grčija in Španija) | × | (Grčija) | × | (Združeno kraljestvo in Španija) | | | | | — | upravljavski in kontrolni sistemi pri URBAN in INTERREG (2000/2006) | × | | | | | | | — | Kohezijski skladi: upravljavski in kontrolni sistemi (2000/2006) | × | (Grčija, Španija in Portugalska) | × | (Grčija) | × | (Španija) | | | | | Notranje politike, vključno z raziskavami | — | (Predhodno preizkušanje v okviru posrednega centraliziranega upravljanja (člen 35 MERF)) – Pomanjkljivo zagotovilo nacionalnih agencij o upravljanju | × | | × | | B | B | B | = | — | Tveganja, povezana s sistematičnim prekoračevanjem plačilnega roka na področju raziskav (24) | × | | | | B | B | B | = | — | Revizije na kraju samem | × | × | × | — | Predhodno preizkušanje v okviru posrednega centraliziranega upravljanja (člen 35 MERF) (24) | | × | | — | Pogostost napak (upravičenost) v izjavah o stroških pri pogodbah na področju raziskav | × | × | × | (5. okvirni program) | — | Pogostost napak na področju javnega zdravja | | × | | — | Pomanjkljivosti v sistemu upravljanja v Evropskem skladu za begunce | | × | (Združeno kraljestvo in Luksemburg) | × | (Združeno kraljestvo) | — | Pogostost napak v 6. okvirnem programu za raziskave (24) (odstavek 7.17) | | | × | Zunanji ukrepi | — | Partnerstvo z nevladno organizacijo | × | | | | B | A | A | + | — | Nadzorne in kontrolne sisteme za zakonitost in pravilnost z izkazi povezanih transakcij na ravni izvajalskih organizacij je treba dodatno izboljšati, da bodo v celoti delovali | × | × | | | C | C | B | + | — | Neupoštevanje postopkov za sklepanje pogodb za javna naročila s strani humanitarne organizacije | | × | | | | | — | Pravni status in obveznost pogodbenega partnerja v okviru izvajanja prispevka EU k Stebru IV Misije Združenih narodov na Kosovu (UNMIK) | | | × | | | | Predpristopna strategija | — | ISPA: upravljavski in kontrolni sistemi | × | × | (Romunija) | | | C | B | A | + | — | Tveganje, da nekatere države kandidatke ne morejo izpolniti svojih obveznosti glede sofinanciranja (24) | × | | | | B | B | A | + | — | PHARE: Tveganja, povezana z decentraliziranimi sistemi, opustitve v reviziji sistemov in transakcij | × | × | (Romunija in Bolgarija) | | | Upravni odhodki | — | Izvajanje standardov notranjega kontroliranja v delegacijah EU | × | × | × | | A | A | A | = | / | | | | | B | A | A | = | Vir: Računsko sodišče. |
| 2.19. | Despite the strengthened preparation process (see paragraphs 2.11 to 2.13), the Court considers that some annual activity reports (27) do not yet provide sufficient evidence for its Statement of Assurance (see paragraphs 2.15 and 2.18). | 2.19. | The Directors-General and Heads of Service concerned have substantiated the bases of the declaration of assurance (Part 2 of the annual activity reports) and given an indication, by explicit arguments, of the impact of the reservations made on the reasonable assurance relating to the use of resources and the legality and regularity of the operations. They all concluded that they could give their assurance. | The Commission therefore finds that they could equally serve as an element, among others, to give the Court greater assurance than is reflected in the assessment in Table 2.1. For these reasons, all three Directorates-General quoted by the Court, which manage the major bulk of the budget, considered that their Annual Activity Reports clearly demonstrates the basis on which the Director-General's declarations of assurance are provided. | 2.19 | Sodišče meni, da kljub okrepljenemu postopku priprave (glej odstavke 2.11 do 2.13) nekatera letna poročila o dejavnostih (27) še ne nudijo zadostnih dokazov za njegovo izjavo o zanesljivosti (glej odstavka 2.15 in 2.18). | 2.19 | Zadevni generalni direktorji in vodje služb so postavili temelje izjavi o zanesljivosti (del 2 letnih poročil o dejavnostih) in z jasnimi argumenti podprli vpliv oblikovanih pridržkov o razumnem zagotovilu glede porabe virov ter zakonitosti in pravilnosti poslovanja. Vsi so sklenili, da lahko podajo svoje zagotovilo. | Komisija zato ugotavlja, da lahko med drugim prav tako služijo kot element, ki Sodišču zagotavlja večjo zanesljivost od tiste, ki izhaja iz ocene v tabeli 2.1. Vsi trije generalni direktorati, ki jih navaja Sodišče in upravljajo z večjim delom proračuna, so menili, da je v njihovih letnih poročilih o dejavnostih jasno navedena podlaga, na kateri temeljijo izjave o zanesljivosti generalnih direktorjev. |
| Indicators | Kazalniki |
| 2.20. | The Court notes that a certain number (28) of Directorates-General present legality and regularity indicators in their 2005 annual activity reports. However, the design and use of these monitoring elements by the Commission's services could be further improved to measure the quality of the supervisory and control systems, as well as the legality and regularity of the underlying transactions. | 2.20. | Most of the services managing Community programmes presented legality and regularity indicators. They also outlined the bases of their assurance in Part 2 of their annual activity report. | The Commission is endeavouring to improve its monitoring indicators. Moreover, in the light of the 2004 Synthesis, there are ongoing efforts to harmonise legality and regularity indicators to ensure a consistent approach by family and to make these indicators operational management tools specific to the nature of the activities. | 2.20 | Sodišče opaža, da določeno število (28) generalnih direktoratov v svojih letnih poročilih o dejavnostih za leto 2005 navaja kazalnike za zakonitost in pravilnost. Vendar bi bilo zasnovo in uporabo teh elementov spremljanja s strani služb Komisije za merjenje kakovosti nadzornih in kontrolnih sistemov ter za zakonitost in pravilnost z izkazi povezanih transakcij mogoče še izboljšati. | 2.20 | Večina upravljavskih služb za programe Skupnosti je predstavila kazalnike zakonitosti in pravilnosti. Službe so poleg tega v delu 2 svojega letnega poročila o dejavnostih predstavile podlage za svoje zagotovilo. | Komisija si prizadeva izboljšati svoje kazalnike spremljanja. Poleg tega na podlagi sinteznega poročila za leto 2004 trenutno poteka usklajevanje kazalnikov zakonitosti in pravilnosti s ciljem zagotoviti skladen pristop po družinah in iz teh kazalnikov ustvariti posebna operativna upravljavska orodja glede na naravo dejavnosti. |
| AUDIT FINDINGS CONCERNING INTERNAL CONTROL STANDARDS | REVIZIJSKE UGOTOVITVE O STANDARDIH NOTRANJEGA KONTROLIRANJA |
| 2.21. | The Court examined the application of the internal control standards (29) by 14 (30) of the Commission's services, with the view to assessing not only the degree of implementation of the minimum requirements (baselines), but also to evaluate the extent to which they contributed to ensuring that transactions were legal and regular. The immediate direct impact of the internal control standards varies, depending on the management mode for the budget implementation. For example for agriculture and structural funds, where day-to-day management is carried out by national or regional authorities, the Commission's internal controls extend to supervision of management and control systems in the Member States. | 2.21. | This is also the understanding behind the Commission's Action Plan towards an integrated internal control framework. | 2.21 | Sodišče je pregledalo uporabo standardov notranjega kontroliranja (29) v 14 (30) službah Komisije, da bi ocenilo stopnjo izvajanja minimalnih zahtev (temeljnih zahtev), in ovrednotilo, v kolikšni meri so ti standardi prispevali k zagotavljanju zakonitosti in pravilnosti transakcij. Takojšen neposreden vpliv standardov notranjega kontroliranja je različen, kar je odvisno od načina upravljanja pri izvrševanju proračuna. Pri kmetijstvu in strukturnih skladih na primer, kjer tekoče upravljanje izvajajo nacionalni ali regionalni organi, notranje kontrole, ki jih izvaja Komisija, zajemajo tudi upravljavske in kontrolne sisteme v državah članicah. | 2.21 | To je tudi mnenje, izraženo v Akcijskem načrtu Komisije za integriran okvir notranje kontrole. |
| 2.22. | The ‘overview on the state of internal control in the Commission DGs and services in 2005’ (31), presented by the Directorate-General for the Budget, shows that, for the 2005 financial year, the Directorates-General comply on average with 95 % of the baseline requirements. Given that the baseline requirements remained essentially unchanged (32), the Court notes a slight increase in compliance with the internal control standards, as compared with 2004 (93 %). The Court’s analysis of the implementation of internal control standards is generally consistent with the Commission's assessment and is presented in Table 2.2 . | | 2.22 | „Pregled stanja notranjih kontrol v generalnih direktoratih in službah Komisije v letu 2005“ (31), ki ga je predstavil Generalni direktorat za proračun, kaže, da so za proračunsko leto 2005 generalni direktorati izpolnjevali povprečno 95 % temeljnih zahtev. Ker so temeljne zahteve ostale v bistvu nespremenjene (32), Sodišče v primerjavi z letom 2004 (93 %) opaža rahlo povečanje skladnosti s standardi notranjega kontroliranja. Analiza izvajanja standardov notranjega kontroliranja, ki jo je opravilo Sodišče, je na splošno skladna z oceno Komisije in je prikazana v tabeli 2.2 . | |
| 2.23. | Despite this high level of compliance with the baseline requirements, the Court’s review of the annual activity reports and audit results reveals that in the majority (33) of Directorates-General audited, the effectiveness of some internal control components (34) could be further improved, with a view to contribute to an improvement in the legality and regularity of underlying transactions. This analysis is in line with the Commission's assessment presented in the ‘overview of the state of internal control’ and with the annual report of the Commission's Internal Audit Service (35). | 2.23. | The Commission considers that the internal control structures of its services are in place but Directorates-General have constantly to fine-tune their systems for achieving efficient and effective management and controls. The particular areas being focused are objective and indicator setting, evolving a dynamic internal control strategy, continuity and staff competences in human resources management, reporting on accountability and enhancing ex-ante control. | 2.23 | Sodišče je pri pregledu letnih poročil o dejavnostih in rezultatov revizij ugotovilo, da bi bilo kljub tej visoki stopnji skladnosti s temeljnimi zahtevami v večini (33) revidiranih generalnih direktoratov možno še povečati uspešnost nekaterih sestavnih delov notranjih kontrol (34), s čimer bi prispevali k izboljšanju zakonitosti in pravilnosti z izkazi povezanih transakcij. Ta analiza je skladna z oceno Komisije, predstavljeno v „pregledu stanja notranjih kontrol“, in z letnim poročilom Komisijine službe za notranjo revizijo (35). | 2.23 | Komisija meni, da strukture njenih služb za notranjo kontrolo delujejo, vendar morajo generalni direktorati stalno prilagajati svoje sisteme za dosego učinkovitega in uspešnega upravljanja in kontroliranja. Posebna področja, na katera se osredotočajo, so opredeljevanje ciljev in kazalnikov, razvijanje dinamične strategije notranje kontrole, stalnost in usposobljenost osebja na področju upravljanja s človeškimi viri, poročanje o odgovornosti in krepitev predhodne kontrole. |
| Table 2.2 — The Court's analysis of the implementation of (compliance with) internal control standards (with a direct link to the legality and regularity of underlying transactions for the main Directorates-General) (situation as at 31 December 2005) | Directorate-General or service | Execution of payment appropriations per policy area in 2005 | (million euro) | Standard 11 | ‘Risk analysis and management’ | Standard 12 | ‘Adequate management information’ | Standard 14 | ‘Reporting improprieties’ | Standard 17 | ‘Supervision’ | Standard 18 | ‘Recording exceptions’ | Standard 20 | ‘Recording and correction of internal control weaknesses’ | Standard 21 | ‘Audit reports’ | Standard 22 | ‘Internal audit capability’ | 2003 | 2004 | 2005 | 2003 | 2004 | 2005 | 2003 | 2004 | 2005 | 2003 | 2004 | 2005 | 2003 | 2004 | 2005 | 2003 | 2004 | 2005 | 2003 | 2004 | 2005 | 2003 | 2004 | 2005 | Agriculture and Rural Development | 52 737 | A | A | A | A | A | A | A | A | A | B | A | A | A | A | A | A | A | A | A | A | A | A | A | A | EuropeAid | 3 165 | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | Budget | 1 371 | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | Competition | 90 | A | B | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | B | A | A | A | A | A | A | Education and Culture | 1 003 | B | A | A | B | A | B | A | A | A | B | B | B | A | A | A | A | A | A | A | A | A | A | A | A | Economic and Financial Affairs | 357 | B | B | A | B | B | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | Enlargement | 1 903 | A | A | A | A | A | A | A | A | A | A | B | B | A | A | A | A | A | A | A | A | A | A | A | A | Employment, Social Affairs and Equal Opportunities | 9 756 | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | Enterprise and Industry | 305 | A | A | A | A | A | A | A | A | A | A | A | A | B | A | A | A | A | A | A | A | A | A | A | A | Eurostat | 111 | B | B | A | B | A | A | A | A | A | B | B | A | B | B | B | B | B | B | A | A | A | A | B | A | Fisheries and Maritime Affairs | 819 | A | B | A | A | B | A | A | A | A | B | B | A | A | A | A | A | B | A | A | A | A | B | B | A | Information Society and Media | 1 227 | B | A | A | B | A | A | A | A | A | A | A | A | A | A | A | B | A | A | A | A | A | A | A | A | Regional Policy | 19 982 | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | Research | 3 015 | A | A | A | B | B | B | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | Assessment: | A: Compliance with baseline requirements | B: Partial compliance with baseline requirements | Source: Court of Auditors. | Tabela 2.2 – Analiza izvajanja (skladnosti) standardov notranjega kontroliranja (ki so neposredno povezani z zakonitostjo in pravilnostjo transakcij, povezanih z izkazi v glavnih generalnih direktoratih), ki jo je izvedlo Sodišče (stanje na dan 31. decembra 2005) | Generalni direktorat ali službe | Izvrševanje odobritev za plačila po področjih politik v letu 2005 | (v milijonih EUR) | Standard 11 | „Ocena in obvladovanje tveganj“ | Standard 12 | „Zadovoljive upravljavske informacije“ | Standard 14 | „Poročanje o neprimernem ravnanju“ | Standard 17 | „Nadzor“ | Standard 18 | „Dokumentiranje izjem“ | Standard 20 | „Evidentiranje in odpravljanje pomanjkljivosti notranje kontrole“ | Standard 21 | „Revizijska poročila“ | Standard 22 | „Oddelek za notranjo revizijo“ | 2003 | 2004 | 2005 | 2003 | 2004 | 2005 | 2003 | 2004 | 2005 | 2003 | 2004 | 2005 | 2003 | 2004 | 2005 | 2003 | 2004 | 2005 | 2003 | 2004 | 2005 | 2003 | 2004 | 2005 | Kmetijstvo in razvoj podeželja | 52 737 | A | A | A | A | A | A | A | A | A | B | A | A | A | A | A | A | A | A | A | A | A | A | A | A | EuropeAid | 3 165 | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | Proračun | 1 371 | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | Konkurenčnost | 90 | A | B | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | B | A | A | A | A | A | A | Izobraževanje in kultura | 1 003 | B | A | A | B | A | B | A | A | A | B | B | B | A | A | A | A | A | A | A | A | A | A | A | A | Gospodarske in finančne zadeve | 357 | B | B | A | B | B | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | Širitev | 1 903 | A | A | A | A | A | A | A | A | A | A | B | B | A | A | A | A | A | A | A | A | A | A | A | A | Zaposlovanje, socialne zadeve in enake možnosti | 9 756 | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | Podjetništvo in industrija | 305 | A | A | A | A | A | A | A | A | A | A | A | A | B | A | A | A | A | A | A | A | A | A | A | A | Eurostat | 111 | B | B | A | B | A | A | A | A | A | B | B | A | B | B | B | B | B | B | A | A | A | A | B | A | Ribištvo in pomorske zadeve | 1 227 | B | A | A | B | A | A | A | A | A | A | A | A | A | A | A | B | A | A | A | A | A | A | A | A | Informacijska družba in mediji | 1 227 | B | A | A | B | A | A | A | A | A | A | A | A | A | A | A | B | A | A | A | A | A | A | A | A | Regionalna politika | 19 982 | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | Raziskave | 3 015 | A | A | A | B | B | B | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | A | Ocena: | A: Skladnost s temeljnimi zahtevami. | B: Delna skladnost s lemeljnimi zahtevami. | Vir: Računsko sodišče. |
| OVERALL CONCLUSION AND RECOMMENDATIONS | SPLOŠEN ZAKLJUČEK IN PRIPOROČILA |
| 2.24. | In the financial year 2005, the Court notes a continued improvement in the Commission's internal control system. The action plan towards an integrated internal control framework is a step forward in the context of the roadmap exercise (36). The Court will evaluate its results when the relevant measures have been implemented and it is possible to assess their impact. | 2.24. | Although the Commission appreciates the Court's results oriented approach, the Action Plan reflects the efforts made by the Commission to reinforce its internal control system in order to provide the Court of Auditors with audit evidence on the satisfactory management of the risk of error. The actions are to be implemented by Directorates-General and Services in close collaboration with Member States. | The Commission would welcome the Court's evaluation as soon as possible to determine whether the internal control framework, as improved by the planned actions, can provide adequate assurance, when properly applied. | 2.24 | Sodišče za proračunsko leto 2005 opaža stalno izboljševanje v Komisijinem sistemu notranjih kontrol. Akcijski načrt za integriran okvir notranje kontrole pomeni v kontekstu izvajanja časovnega načrta korak naprej (36). Sodišče bo rezultate akcijskega načrta ovrednotilo po izvedbi zadevnih ukrepov, ko bo mogoče oceniti njihov vpliv. | 2.24 | Čeprav je Komisija naklonjena pristopu, ki temelji na rezultatih Sodišča, izhajajo iz Akcijskega načrta prizadevanja Komisije za krepitev notranjega kontrolnega sistema, da se Računskemu sodišču zagotovijo revizijski dokazi o zadovoljivem obvladovanju tveganja napake. Generalni direktorati in službe morajo ukrepe izvajati v tesnem sodelovanju z državami članicami. | Komisija bi z veseljem čim prej sprejela vrednotenje Sodišča, da določi, ali lahko okvir notranjih kontrol, kakor je bil izboljšan z načrtovanimi ukrepi, ob pravilni uporabi predloži ustrezno zagotovilo. |
| 2.25. | Despite the progress made by the Commission in strengthening the annual activity reports as an instrument to improve accountability and communication, the Court’s audits revealed significant weaknesses in the supervisory and control systems in several areas of the financial perspectives (37), which have not been taken into consideration in the (annual activity reports and) declarations of the Directors-General. | 2.25. | The Directorates-General for structural measures based their assessments of the assurance obtained from management and control systems in the Member States on information from their own and Member States' audit work, taking into account the various instruments available to them to manage the risk of irregular payments. | The responsible Directorates-General have through their own audit activity identified deficiencies in certain Member States similar to those of the Court and in the exercise of their supervisory role are ensuring that the risk to Community funds is adequately addressed, including through the application of financial correction mechanisms where necessary. The Commission considers that this is an indicator of the effective operation of the supervisory role of the Commission. | 2.25 | Kljub napredku, ki ga je Komisija dosegla pri krepitvi letnih poročil o dejavnostih kot instrumentu za izboljšanje odgovornosti in komunikacije, so revizije Sodišča na več področjih finančne perspektive (37) v nadzornih in kontrolnih sistemih odkrile večje pomanjkljivosti, ki niso bile upoštevane v (letnih poročilih o dejavnostih in) izjavah generalnih direktorjev. | 2.25 | Generalni direktorati za strukturne ukrepe so svoje ocene o zagotovilu upravljavskih in kontrolnih sistemov v državah članicah osnovali na informacijah, ki so jih pridobili sami in na podlagi revizijskega dela držav članic, ob upoštevanju različnih instrumentov, ki jih imajo na voljo za obvladovanje tveganja nepravilnih plačil. | Pristojni generalni direktorati so na podlagi svoje lastne revizijske dejavnosti v nekaterih državah članicah ugotovili podobne pomanjkljivosti kot tiste, ki jih je ugotovilo Sodišče, in pri opravljanju svoje vloge nadzornika zagotavljajo, da se tveganje za sredstva Skupnosti ustrezno obvladuje, po potrebi tudi z uporabo finančnih korektivnih mehanizmov. Komisija meni, da je to kazalec njenega učinkovitega opravljanja vloge nadzornika. |
| 2.26. | The Court recommends that the Commission continues its efforts to strengthen the supervisory and control systems of its Directorates-General focusing on the following areas: | 2.26. | | 2.26 | Sodišče priporoča, da Komisija nadaljuje s svojimi prizadevanji pri krepitvi nadzornih in kontrolnih sistemov v svojih generalnih direktoratih in se osredotoči na naslednja področja: | 2.26 | |
| (a) | ensuring the full application of the guidelines on the annual activity reports from the central services, especially concerning the materiality and the impact of reservations on the declarations; | (a) | The Directorates-General concerned, which manage the bulk of the budget, consider that the operation of the systems in place to control expenditure provides a solid basis for their declaration of assurance. They entered reservations in their declarations where the information they had built up from their own and the Member States' audit work on the functioning of systems indicated significant deficiencies posing a material risk to the Community budget that could not be adequately managed through the normal corrective mechanisms of the control system. Where a risk was adequately managed, the Director-General considered that there was assurance and no reserve was necessary. | (a) | zagotavljanje popolne uporabe smernic o letnih poročilih o dejavnostih osrednjih služb, zlasti glede pomembnosti in vpliva pridržkov na izjave; | (a) | Zadevni generalni direktorati, ki upravljajo z večjim delom proračuna, menijo, da delovanje vzpostavljenih sistemov za nadzor nad odhodki zagotavlja trdno podlago za njihovo izjavo o zanesljivosti. V svoje izjave so vključili pridržke, če so podatki o delovanju sistemov, ki so jih pridobili sami ali na podlagi revizijskega dela držav članic, kazali na večje pomanjkljivosti, ki lahko pomenijo pomembno tveganje za proračun Skupnosti in se jih ne da ustrezno obvladati s korektivnimi mehanizmi kontrolnega sistema. Če je bilo tveganje ustrezno obvladovano, je generalni direktor menil, da je obstajalo zagotovilo in ni bil potreben pridržek. |
| (b) | improving the effectiveness in the application of the internal control standards by analysing systematically the impacts achieved; | (b) | The Commission acknowledges that improvements in internal control will always be possible and further efforts are constantly being made in this area. The effectiveness of internal controls, however, relies largely on qualitative assessments which cannot always be reduced to simple indicators. | (b) | izboljšanje uspešnosti pri uporabi standardov notranjega kontroliranja s sistematičnim analiziranjem doseženih vplivov; | (b) | Komisija priznava, da bodo izboljšave notranje kontrole vedno možne in da so na tem področju stalno prisotna nadaljnja prizadevanja. Učinkovitost notranjih kontrol pa izhaja v veliki meri iz kakovostnih ocen, ki se ne morejo vedno poenostaviti na navadne kazalnike. |
| (c) | developing specific indicators regarding the effective functioning of key controls and the legality and regularity of underlying transactions in order to allow the assessment of improvements over time in supervisory and control system. | (c) | The Commission is currently working on the 2004 Synthesis action on objectives and indicators which aims at analysing and defining relevant objectives and indicators for legality and regularity of operations. In addition, the actions under the ‘Commission's action plan towards an integrated internal control framework’ [COM(2006) 9] should in future provide for improved presentation of the key controls used to support reasonable assurance. | (c) | razvijanje posebnih kazalnikov za uspešno delovanje ključnih kontrol ter za zakonitost in pravilnost transakcij, povezanih z izkazi, da se v določenem časovnem obdobju omogoči ocenitev izboljšav v nadzornih in kontrolnih sistemih. | (c) | Komisija trenutno proučuje sintezno poročilo za leto 2004 o ciljih in kazalnikih, katerega namen je analizirati in opredeliti pomembne cilje in kazalnike za zakonitost in pravilnost dejavnosti. Poleg tega morajo ukrepi v okviru „Akcijskega načrta Komisije za integriran okvir notranje kontrole“ (COM(2006) 9) v prihodnosti zagotoviti izboljšano predstavitev ključnih kontrol, uporabljenih za podporo razumnemu zagotovilu. |
| (1) The action is foreseen by the 2004 synthesis (multiannual objective No 3). See Annex 1 of the 2004 synthesis report (COM(2005) 256 final of 15.6.2005) and Memorandum to the Commission: ‘Towards an effective and coherent risk management in the Commission services’ (SEC(2005) 1327 of 20.10.2005) and the document ‘Risk management implementation guide’ of 15.11.2005. | (1) Ta ukrep je predviden v sintezi za leto 2004 (večletni cilj št. 3). Glej prilogo 1 sinteznega poročila za leto 2004 (COM(2005) 256 konč. z dne 15.6.2005) in memorandum Komisiji: „Na poti k uspešnemu in doslednemu obvladovanju tveganj v službah Komisije“ (SEC(2005) 1327 z dne 20.10.2005) in „Navodila za priročnik o izvajanju obvladovanja tveganj“ z dne 15.11.2005. |
| (2) See Communication from the Commission to the Council, the Parliament and the Court of Auditors COM(2006) 9 final and Communication to the Commission SEC(2006) 49 of 17.1.2006. | (2) Glej Sporočilo Komisije Svetu, Parlamentu in Računskemu sodišču COM(2006) konč. 9 in Sporočilo Komisiji SEC(2006) 49 z dne 17.1.2006. |
| (3) See Article 53 of the Financial Regulation (OJ L 248, 16.9.2002, p. 1). | (3) Glej člen 53 Finančne uredbe (UL L 248, 16.9.2002, str. 1). |
| (4) Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions: Policy Achievements in 2005 (COM(2006) final 124 of 14.3.2006). | (4) Sporočilo Komisije Evropskemu parlamentu, Svetu, Evropskemu ekonomsko-socialnemu odboru in Odboru regij: Dosežki politik leta 2005 (COM(2006) 124 konč. z dne 14.3.2006). |
| (5) Communication from the Commission to the European Parliament, the Council and the European Court of Auditors (COM(2006) 277 final of 7.6.2006). | (5) Sporočilo Komisije Evropskemu parlamentu, Svetu in Evropskemu računskemu sodišču (COM(2006) 277 konč. z dne 7.6.2006). |
| (6) Annex 1 of the 2005 synthesis includes 15 measures related to the following categories: performance management and internal control, governance, financial management and reporting and human resources. Most of these actions are the follow-up of the multi-annual objectives included in the 2004 synthesis. | (6) Priloga 1 sinteze za leto 2005 zajema 15 ukrepov, povezanih z naslednjimi kategorijami: upravljanje delovanja in notranja kontrola, vodenje, finančno poslovodenje in poročanje ter človeški viri. Večina teh dejavnosti predstavlja nadaljnje ukrepanje po večletnih ciljih, ki so vključeni v sintezno poročilo za leto 2004. |
| (7) See also Annual Report of the Court of Auditors concerning the financial years 2003 and 2004, paragraph 1.67. | (7) Glej tudi letni poročili Računskega sodišča za proračunski leti 2003 in 2004, odstavek 1.67. |
| (8) Secretariat-General, Directorate-General for Budget and Directorate-General for Personnel and Administration. | (8) Generalni sekretariat, Generalni direktorat za proračun in Generalni direktorat za kadrovske zadeve in administracijo. |
| (9) Note to Directors-General and Heads of Service — Circular on the annual activity reports for year 2005 SEC(2005) 1533 of 15.11.2005. | (9) Obvestilo generalnim direktorjem in vodjem služb – Okrožnica o letnih poročilih o dejavnostih za leto 2005 (SEC(2005) 1533 z dne 15.11.2005). |
| (10) This is a process, organised by groups of Directorates-General, to improve consistency and coherence between reservations. | (10) To je postopek, ki ga za izboljšanje doslednosti in skladnosti pridržkov organizirajo skupine generalnih direktoratov. |
| (11) See part 3.1 and appendix 3 of the circular on the annual activity reports for year 2005. According to these guidelines, a system weakness is considered as material if it satisfies both qualitative and quantitative criteria. Specific implementing rules were further developed by the Directorates-General of the families of shared management and research, aiming to have common materiality criteria and quantification methodology, as laid down in multiannual objective No 6, established by the 2004 synthesis report (COM(2005) 256 final of 15.6.2005), Annex 1. | (11) Glej del 3.1 in dodatek 3 Okrožnice o letnih poročilih o dejavnostih za leto 2005. Po teh smernicah se pomanjkljivost sistema obravnava kot pomembna, če izpolnjuje tako kvalitativna kot kvantitativna merila. Generalni direktorati na področju deljenega upravljanja in raziskav so še naprej razvijali posebna pravila za izvajanje, da bi imeli skupna merila za pomembnost in metodologijo za količinsko opredelitev pomanjkljivosti, kot je določeno v večletnem cilju št. 6, opredeljenem v sinteznem poročilu za leto 2004 (COM(2005) 256 konč. z dne 15.6.2005), priloga 1. |
| (12) In particular, the existing guidelines establish the threshold as a function of the budget for the activity in question, i.e. 2 % of the value of the activity concerned (COM(2003) 28 final of 21.1.2003). | (12) Obstoječe smernice zlasti določajo prag kot funkcijo proračuna za zadevno dejavnost, tj. 2 % vrednosti zadevne dejavnosti (COM(2003) 28 konč. z dne 21.1.2003). |
| (13) In part 1, section 1.2 of the relevant circular, it is foreseen that the scorecard of the service for the year 2005 should ensure a balance between impact, output, workload, management and legality and regularity indicators. | (13) V delu 1, oddelek 1.2 omenjene okrožnice je predvideno, da bi morala evidenčna kartica službe za leto 2005 zagotoviti ravnovesje med kazalniki vpliva, rezultatov, delovne obremenitve, upravljanja ter zakonitosti in pravilnosti. |
| (14) Appendix 6 of the circular on the annual activity reports for year 2005 foresaw the publication of a supplementary document on performance indicators. This procedure was suspended awaiting the results of the working group on standard objectives and indicators for horizontal activities. | (14) Dodatek 6 Okrožnice o letnih poročilih o dejavnostih za leto 2005 je predvideval objavo dopolnilnega dokumenta o kazalnikih uspešnosti. Ta postopek je bil ustavljen zaradi čakanja na rezultate delovne skupine o standardnih ciljih in kazalnikih za horizontalne dejavnosti. |
| (15) The guidelines for the annual activity reports specify that reservations should not make the declaration meaningless and that, in extreme cases, the Director-General may not be able to provide the required assurance. In order to remedy weaknesses, action plans, including deadlines for implementation, should be drawn up. | (15) Smernice za pripravo letnih poročil o dejavnostih določajo, da izjave zaradi pridržkov ne smejo postati nesmiselne in da v izjemnih primerih generalni direktor morda ne bo mogel dati potrebnega zagotovila. Za odpravo pomanjkljivosti je treba pripraviti akcijske načrte, v katerih bodo navedeni tudi izvedbeni roki. |
| (16) Directorates-General for Communication, Education and Culture, Office for Infrastructures and Logistics in Brussels. | (16) Generalni direktorati za komuniciranje, za izobraževanje in kulturo, Urad za infrastrukturo in logistiko v Bruslju. |
| (17) Directorates-General for Information Society and Media, Justice, Freedom and Security, External Relations. | (17) Generalni direktorati za informacijsko družbo in medije, za pravosodje, svobodo in varnost, za zunanje odnose. |
| (18) See also Annual Report of the Court of Auditors concerning the financial years 2003 and 2004, paragraph 1.67. | (18) Glej tudi letni poročili Računskega sodišča za proračunski leti 2003 in 2004, odstavek 1.67. |
| (19) In 2005, the analysis extended to the information included in the annual activity reports (and not only to the declarations). The assessments made in 2003 and 2004 have been adapted in view of presenting a comparable situation for 2003, 2004 and 2005. | (19) Leta 2005 je analiza zajemala tudi informacije, vključene v letna poročila o dejavnostih (in ne le izjave). Ocene, opravljene v letih 2003 in 2004, so bile prilagojene, da bi se lahko podalo primerljivo stanje za leta 2003, 2004 in 2005. |
| (20) Even though in some cases (management and control systems in the Member States in 2000 to 2006 for several programmes of structural measures and error frequency for the Sixth Framework Programme of Research) they were dealt with in the annual activity reports. | (20) Čeprav so bile v nekaterih primerih (upravljavski in kontrolni sistemi v državah članicah 2000/2006 za več programov strukturnih ukrepov in pogostost napak za 6. okvirni program za raziskave) obravnavane tudi v letnih poročilih o dejavnostih. |
| (21) Impact of these most important reservations on the Director-General's assurance in the Court's view: | (21) Vpliv najpomembnejših pridržkov na zagotovilo generalnega direktorja po mnenju Sodišča: |
| A: reasonable assurance that the internal control systems ensure the legality and regularity of the underlying transactions with no or insignificant qualifications | A: razumno zagotovilo, da sistemi notranjih kontrol zagotavljajo zakonitost in pravilnost transakcij, povezanih z izkazi, brez pridržkov ali z nepomembnimi pridržki |
| B: reasonable assurance with qualifications that the internal control systems ensure the legality and regularity of the underlying transactions (errors < 2 % or system weaknesses whose financial impact < 10 % of the budget concerned) | B: razumno zagotovilo, da sistemi notranjih kontrol zagotavljajo zakonitost in pravilnost transakcij, povezanih z izkazi, s pridržki (napake < 2 % ali pomanjkljivosti sistemov, katerih finančni učinek je < 10 % zadevnega proračuna) |
| C: no assurance (errors > 2 % or system weaknesses whose financial impact > 10 % of the budget concerned) | C: ni zagotovila (napake > 2 % ali pomanjkljivosti sistemov s finančnim učinkom > 10 % zadevnega proračuna) |
| (22) Evidence given by the Annual Activity Report for the Court's audit conclusions: | (22) Dokazi, podani v letnem poročilu o dejavnostih za revizijske zaključke Sodišča: |
| In 2005, the analysis extended to the information included in the annual activity reports (and not only to the declarations). The assessments made in 2003 and 2004 have been adapted in view of presenting a comparable situation for 2003, 2004 and 2005. | Leta 2005 je analiza zajemala tudi informacije, vključene v letna poročila o dejavnostih (in ne le izjave). Ocene, opravljene v letih 2003 in 2004, so bile prilagojene, da bi se lahko podalo primerljivo stanje za leta 2003, 2004 in 2005. |
| A: sufficient evidence for the Court's DAS conclusions (clear and unambiguous) | A: dovolj dokazov za zaključke Sodišča za DAS (jasni in nedvoumni) |
| B: sufficient evidence for the Court's DAS conclusions after corrections (with immaterial inaccuracies or missing information of minor importance) | B: dovolj dokazov za zaključke Sodišča za DAS po popravkih (z nepomembnimi netočnostmi ali manj pomembnimi manjkajočimi podatki) |
| C: insufficient evidence for the Court's DAS conclusions (with material inaccuracies or missing information of major importance, for example: negligence of the problems of shared management, cover of the previous financial year, lack of quantification, unusable information) | C: ni dovolj dokazov za zaključke Sodišča za DAS (s pomembnimi netočnostmi ali z zelo pomembnimi manjkajočimi podatki, na primer: zanemarjanje težav pri deljenem upravljanju, pokrivanje preteklega proračunskega leta, ni količinske opredelitve, neuporabni podatki) |
| (23) Evolution: | (23) Razvoj: |
| + improvement | + izboljšanje |
| = constant | = nespremenjeno |
| – regression | – nazadovanje |
| (24) Although included in the Annual Activity Reports. | (24) Čeprav zajeto v letna poročila o dejavnostih. |
| (25) For CAP expenditure, where IACS is properly applied. | (25) Za odhodke SKP, kjer se IAKS pravilno uporablja. |
| (26) For CAP expenditure, which is not subject to IACS or where IACS is not properly applied. | (26) Za odhodke SKP, ki niso predmet IAKS ali kjer se IAKS ne uporablja pravilno. |
| Source: Court of Auditors. | Vir: Računsko sodišče. |
| (27) Directorates-General for Agriculture and Rural Development, Employment, Social Affairs and Equal Opportunities, Regional Policy. | (27) Generalni direktorati za kmetijstvo in razvoj podeželja, za zaposlovanje, socialne zadeve in enake možnosti, za regionalno politiko. |
| (28) E.g. Directorates-General for Agriculture and Rural Development, Communication, Education and Culture, Employment, Social Affairs and Equal Opportunities, Enterprise and Industry, Environment, Information Society and Media, Justice, Freedom and Security, Regional Policy, Research, Health and Consumer Protection, Energy and Transport, EuropeAid Cooperation Office, Office for Infrastructures and Logistics in Brussels. | (28) Npr. generalni direktorati za kmetijstvo in razvoj podeželja, za komuniciranje, za izobraževanje in kulturo, za zaposlovanje, socialne zadeve in enake možnosti, za podjetništvo in industrijo, za okolje, za informacijsko družbo in medije, za pravosodje, svobodo in varnost, za regionalno politiko, za raziskave, za zdravje in varstvo potrošnikov, za energetiko in transport, Evropski urad za sodelovanje EuropeAid, Urad za infrastrukturo in logistiko v Bruslju. |
| (29) Standards Nos 11 ‘Risk analysis and management’, 12 ‘Adequate management information’, 14 ‘Reporting improprieties’, 17 ‘Supervision’, 18 ‘Recording exceptions’, 20 ‘Recording and correction of internal control weaknesses’, 21 ‘Audit reports’ and 22 ‘Internal audit capability’. | (29) Standardi št. 11 „analiza in obvladovanje tveganj“, 12 „ustrezne upravljavske informacije“, 14 „poročanje o neprimernem ravnanju“, 17 „nadzor“, 18 „dokumentiranje izjem“, 20 „dokumentiranje in odpravljanje pomanjkljivosti notranje kontrole“, 21 „revizijska poročila“ in 22 „oddelek za notranjo revizijo“. |
| (30) Directorates-General for Agriculture and Rural Development, Budget, Competition, Education and Culture, Economic and Financial Affairs, Enlargement, Employment, Social Affairs and Equal Opportunities, Enterprise and Industry, Fisheries and Maritime Affairs, Information Society and Media, Regional Policy, Research, EuropeAid Cooperation Office, Eurostat. | (30) Generalni direktorati za kmetijstvo in razvoj podeželja, za proračun, za konkurenco, za izobraževanje in kulturo, za gospodarske in finančne zadeve, za širitev, za zaposlovanje, socialne zadeve in enake možnosti, za podjetništvo in industrijo, za ribištvo in pomorske zadeve, za informacijsko družbo in medije, za regionalno politiko, za raziskave, Evropski urad za sodelovanje EuropeAid, Eurostat. |
| (31) SEC(2006) 567 of 28.4.2006. | (31) SEC(2006) 567 z dne 28.4.2006. |
| (32) The number of baseline requirements increased from 71 to 75. Two of the baseline requirements selected for 2005 were strengthened in comparison with 2004. | (32) Število temeljnih zahtev se je povečalo z 71 na 75. Dve od temeljnih zahtev, izbranih za leto 2005, sta bili v primerjavi z letom 2004 okrepljeni. |
| (33) Directorates-General for Agriculture and Rural Development, Budget, Competition, Education and Culture, Employment, Social Affairs and Equal Opportunities, Research, Regional Policy, EuropeAid Cooperation Office. | (33) Generalni direktorati za kmetijstvo in razvoj podeželja, za proračun, za konkurenco, za izobraževanje in kulturo, za zaposlovanje, socialne zadeve in enake možnosti, za raziskave, za regionalno politiko, Evropski urad za sodelovanje EuropeAid. |
| (34) In particular, internal control standards 11 ‘Risk analysis and management’ and/or 17 ‘Supervision’. | (34) Zlasti standarda notranjega kontroliranja 11 „analiza in obvladovanje tveganj“ in/ali 17 „nadzor“. |
| (35) In compliance with Article 86 of the Financial Regulation. | (35) V skladu s členom 86 Finančne uredbe. |
| (36) See Communication from the Commission to the Council, the European Parliament and the European Court of Auditors on a roadmap to an integrated internal control framework (COM(2005) 252 final of 15.6.2005) and Annual Report of the Court of Auditors concerning the financial year 2004, paragraph 1.85. | (36) Glej Sporočilo Komisije Svetu, Evropskemu parlamentu in Evropskemu računskemu sodišču o časovnem načrtu za integriran okvir notranje kontrole (COM(2005) 252 konč. z dne 15.6.2005) in Letno poročilo Računskega sodišča za proračunsko leto 2004, odstavek 1.85. |
| (37) Common agricultural policy, structural measures and internal policies including research. | (37) Skupna kmetijska politika, strukturni ukrepi in notranje politike, vključno z raziskavami. |
| CHAPTER 3 | POGLAVJE 3 |
| Budgetary Management | Upravljanje proračuna |
| TABLE OF CONTENTS | KAZALO |
| Introduction | Uvod |
| Observations | Ugotovitve |
| Budget increased for the first full year of enlargement | V prvem celotnem proračunskem letu po širitvi se je proračun povečal |
| Almost all of the budget used | Porabljen skoraj ves proračun |
| Outstanding budgetary commitments continue to increase | Neporavnane proračunske obveznosti se še povečujejo |
| Higher spending rate on structural operations required over the next three years | V naslednjih treh letih potrebna višja stopnja porabe za strukturne dejavnosti |
| Decommitments under the year n + 2 rule have been limited | Omejene razveljavitve dodelitve proračunskih sredstev po pravilu leta n + 2 |
| Conclusions and recommendations | Zaključki in priporočila |
| THE COURT'S OBSERVATIONS | THE COMMISSION'S REPLIES | UGOTOVITVE SODIŠČA | ODGOVORI KOMISIJE |
| INTRODUCTION | UVOD |
| 3.1. | This chapter analyses issues arising from the implementation of the EU general budget in 2005 (1). Within the budget there are separate appropriations for commitments and payments. Appropriations for commitment represent the amounts for which the Union can enter into budgetary commitments in the current year in order to honour longer term legal commitments (or agreements) to spend. Appropriations for payment represent amounts that can be spent during the current year. In the case of ‘non-differentiated’ expenditure (such as much of agricultural spending) commitments and payments within the budget are equal and liquidated during the year. | | 3.1 | V tem poglavju so analizirana vprašanja, ki izhajajo iz izvrševanja splošnega proračuna EU v letu 2005 (1). V proračunu obstajajo ločeno odobritve za prevzem obveznosti in odobritve za plačila. Odobrena sredstva za prevzem obveznosti predstavljajo zneske, za katere lahko Unija prevzame proračunske obveznosti v tekočem letu, kar omogoča spoštovanje dolgoročnejših pravnih obveznosti (ali sporazumov) o porabi sredstev. Odobrena sredstva za plačila predstavljajo zneski, ki se jih lahko porabi v tekočem letu. Pri „nediferenciranih“ odhodkih (kot je na primer večji del porabe za kmetijstvo) so obveznosti in plačila v proračunu enaka in se med letom likvidirajo. | |
| 3.2. | Most expenditure on structural operations and on internal and external policies takes the form of programmes managed over a number of years (e.g. 2000 to 2006 for the current Structural Funds programming period). In the case of this ‘differentiated’ expenditure, the legal obligations are reflected as budgetary commitments in yearly tranches over the life of the programmes. Since most budgetary commitments are not liquidated in the year in which they are made, but in subsequent years, there remains a ‘stock’ or balance of outstanding budgetary commitments. For more detailed information on the budget see Annex I . | | 3.2 | Večina odhodkov za strukturne dejavnosti ter zunanje in notranje politike je v obliki programov, ki se izvajajo v obdobju več let (npr. 2000–2006 je tekoče programsko obdobje za strukturne sklade). Pri teh „diferenciranih“ odhodkih so pravne obveznosti prikazane kot proračunske obveznosti, ki so v času trajanja programov razdeljene na letne obroke. Ker večina proračunskih obveznosti ni likvidiranih v letu, v katerem so bile sprejete, ampak v naslednjih letih, ostaja „zaloga“ ali saldo neporavnanih proračunskih obveznosti. Za podrobnejše podatke o proračunu glej Prilogo I . | |
| OBSERVATIONS | UGOTOVITVE |
| Budget increased for the first full year of enlargement | V prvem celotnem proračunskem letu po širitvi se je proračun povečal |
| 3.3. | 2005 was the first full year of the enlarged Union. Total appropriations for commitments (116,6 billion euro) and payments (106,3 billion euro) were respectively 6,2 and 4,4 % higher than the 2004 final budget. The increase for commitments is proportionally larger because they can cover expenditure for more than one year (see paragraph 3.2), while payment appropriations are linked to absorption capacity. Overall, the commitment and payment appropriations remain below the financial perspective ceilings by 3,0 billion euro and 7,9 billion euro respectively. | | 3.3 | Leto 2005 je bilo prvo celotno proračunsko leto razširjene Unije. V primerjavi s končnim proračunom za leto 2004 so se skupna odobrena sredstva za prevzem obveznosti (116,6 milijarde EUR) in skupna sredstva za plačila (106,3 milijarde EUR) povečala za 6,2 oziroma 4,4 %. Povečanje sredstev za prevzem obveznosti je sorazmerno večje, saj lahko te zajemajo odhodke za več kot eno leto (glej odstavek 3.2), medtem ko so odobritve plačil povezane s sposobnostjo za črpanje sredstev. Na splošno ostajajo odobritve za prevzem obveznosti in odobritve za plačila v višini 3,0 in 7,9 milijarde EUR pod zgornjima mejama finančne perspektive. | |
| 3.4. | The eight amending budgets voted during the year resulted in an overall 0,6 billion euro reduction in both appropriations for commitments and payments, mainly in agriculture and structural operations. | | 3.4 | Zaradi osmih spremenjenih proračunov, izglasovanih v letu 2005, so se odobrena sredstva za prevzem obveznosti in odobrena sredstva za plačila zmanjšala za skupaj 0,6 milijarde EUR, v glavnem na področju kmetijstva in strukturnih dejavnosti. | |
| Almost all of the budget used | Porabljen skoraj ves proračun |
| 3.5. | The budgetary outturn for 2005 is given in Diagrams III and IV of Annex I : | — | utilisation rates for both commitments and payments — at 99 and 96 % respectively — were at a similar high level to 2004 (98 and 95 %), | — | 2,7 billion euro of unused payment appropriations were not cancelled but carried over from 2005 to 2006, a similar level to the carryover from 2004 to 2005 (2,8 billion euro) (2), | — | the budgetary surplus (3) for the year totalled 2,4 billion euro, a small reduction compared with 2,7 billion euro in 2004. | | 3.5 | Realizacija proračuna za proračunsko leto 2005 je prikazana v diagramih III in IV Priloge I: | — | stopnji porabe za obveznosti in plačila – 99 oziroma 96 % – sta bili na podobno visoki ravni kot v letu 2004 (98 oziroma 95 %), | — | 2,7 milijarde EUR neporabljenih odobritev za plačila ni bilo razveljavljenih, ampak prenesenih iz leta 2005 v leto 2006, kar je podobno stopnji prenosa iz leta 2004 v leto 2005 (2,8 milijarde EUR) (2), | — | proračunski presežek (3) je znašal 2,4 milijarde EUR, kar predstavlja rahlo znižanje v primerjavi z 2,7 milijarde EUR za leto 2004. | |
| Outstanding budgetary commitments continue to increase | Neporavnane proračunske obveznosti se še povečujejo |
| 3.6. | Outstanding budgetary commitments (4) increased by 9,1 billion euro, or 8 %, to 119 billion euro (see Table 3.1 ). 94 % of the increase was related to structural operations, with 4 billion euro for the EU-15 programmes and 3 billion euro for the EU-10. Almost 3 billion euro of the increase for structural operations related to the Cohesion Fund. Outstanding budgetary commitments for differentiated expenditure as a whole represented 2,4 years of payments at the current spending rate (2,2 years in 2004). | 3.6. | An increase in outstanding budgetary commitments (RAL) related to structural operations in EU-10 was to be expected as budgeted commitments are normally somewhat higher than payments in the early years of programming. | 3.6 | Neporavnane proračunske obveznosti (4) so se povečale za 9,1 milijarde EUR ali 8 % na 119 milijard EUR (glej tabelo 3.1 ). 94 % tega povečanja je bilo povezanega s strukturnimi dejavnostmi, s 4 milijardami EUR za programe EU-15 in 3 milijardami EUR za EU-10. Skoraj 3 milijarde EUR povečanja za strukturne dejavnosti se je navezovalo na Kohezijski sklad. Neporavnane proračunske obveznosti za diferencirane odhodke kot celoto ob trenutni stopnji porabe predstavljajo 2,4 leta plačil (2,2 leta v letu 2004). | 3.6 | Povečanje neporavnanih proračunskih obveznosti (RAL), povezano s strukturnimi dejavnostmi v EU-10, je bilo pričakovati, saj so v prvih letih izvajanja programov obveznosti, vključene v proračun, ponavadi nekoliko višje kot plačila. |
| Table 3.1 — Change in balance of outstanding commitments 2005 | | By type | Total | Agriculture | Structural operations | Internal policies | External actions | Administration | Reserves | Pre-accession strategy | Compensation | Rounding | Non-Differentiated appropriations | Differentiated appropriations | Commitments brought forward | Balance brought forward | 1 313 | 108 834 | 110 147 | 1 452 | 73 285 | 13 450 | 12 313 | 808 | 0 | 8 840 | 0 | –1 | Payments | –1 072 | –42 852 | –43 924 | –1 394 | –31 184 | –4 415 | –3 306 | – 673 | 0 | –2 953 | 0 | 1 | Decommitments | –47 | –2 245 | –2 293 | –5 | –1 304 | – 410 | – 405 | –35 | 0 | – 133 | 0 | –1 | Cancellations | – 191 | 0 | – 191 | –47 | –1 | –24 | –18 | –96 | 0 | –5 | 0 | 0 | Commitments made in 2005 | Commitments made | 55 589 | 60 689 | 116 278 | 48 928 | 42 490 | 9 548 | 5 516 | 6 355 | 140 | 1 994 | 1 305 | 2 | Payments | –54 311 | –6 600 | –60 911 | –47 071 | –1 580 | –3 556 | –1 707 | –5 518 | – 140 | –32 | –1 305 | –2 | Cancellations | –26 | 0 | –26 | 0 | –2 | –12 | –6 | –5 | 0 | –1 | 0 | 0 | Rounding | –1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | Commitments outstanding at end 2005 | 1 254 | 117 826 | 119 080 | 1 863 | 81 704 | 14 581 | 12 387 | 836 | 0 | 7 710 | 0 | –1 | Source: 2005 annual accounts. | Tabela 3.1 – Sprememba salda neporavnanih proračunskih obveznosti v letu 2005 | | Po tipu | Skupaj | Kmetijstvo | Strukturne dejavnosti | Notranje politike | Zunanji ukrepi | Uprava | Rezerve | Predpristopna strategija | Kompenzacija | Zaokrožitev | Nediferencirana sredstva | Diferencirana sredstva | Prenesene obveznosti | Preneseni saldo | 1 313 | 108 834 | 110 147 | 1 452 | 73 285 | 13 450 | 12 313 | 808 | 0 | 8 840 | 0 | –1 | Plačila | –1 072 | –42 852 | –43 924 | –1 394 | –31 184 | –4 415 | –3 306 | – 673 | 0 | –2 953 | 0 | 1 | Razveljavitev dodeljenih proračunskih sredstev | –47 | –2 245 | –2 293 | –5 | –1 304 | – 410 | – 405 | –35 | 0 | – 133 | 0 | –1 | Razveljavitve | – 191 | 0 | – 191 | –47 | –1 | –24 | –18 | –96 | 0 | –5 | 0 | 0 | Obveznosti, sprejete leta 2005 | Prevzete obveznosti | 55 589 | 60 689 | 116 278 | 48 928 | 42 490 | 9 548 | 5 516 | 6 355 | 140 | 1 994 | 1 305 | 2 | Plačila | –54 311 | –6 600 | –60 911 | –47 071 | –1 580 | –3 556 | –1 707 | –5 518 | – 140 | –32 | –1 305 | –2 | Razveljavitev dodeljenih proračunskih sredstev | –26 | 0 | –26 | 0 | –2 | –12 | –6 | –5 | 0 | –1 | 0 | 0 | Zaokrožitev | –1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | Neporavnane obveznosti ob koncu leta 2005 | 1 254 | 117 826 | 119 080 | 1 863 | 81 704 | 14 581 | 12 387 | 836 | 0 | 7 710 | 0 | –1 | Vir: Letni računovodski izkazi za leto 2005. |
| 3.7. | Graph 3.1 shows the value of outstanding budgetary commitments on differentiated expenditure since 1994, and the steady increase in both absolute and relative terms. The increase is due to: | — | the cumulative effect of underspending between 1999 and 2003 which resulted in 40 billion euro of payment appropriations being cancelled (5), and | — | a growing budget — partly due to enlargement — in which appropriations for commitment are generally higher than those for payments. | 3.7. | A significant increase in the absolute level of RAL was to be expected, as it is a natural consequence of the changed commitment and payment rules for the Structural Funds for the 2000 to 2006 period. | 3.7 | Diagram 3.1 prikazuje vrednost neporavnanih proračunskih obveznosti za diferencirane odhodke od leta 1994 in enakomerno absolutno in relativno povečanje. Do tega povečanja je prišlo zaradi: | — | kumulativnega učinka premajhne porabe med letoma 1999 in 2003, zaradi česar je bilo razveljavljenih 40 milijard EUR odobritev za plačila (5), in | — | naraščajočega proračuna – delno zaradi širitve – v katerem so odobrena sredstva za obveznosti običajno višja od odobrenih sredstev za plačila. | 3.7 | Znatno povečanje absolutne ravni neporavnanih proračunskih obveznosti je bilo pričakovati, saj je samoumevna posledica spremenjenih pravil obveznosti in plačil za strukturne sklade za obdobje 2000–2006. |
| Higher spending rate on structural operations required over the next three years | V naslednjih treh letih potrebna višja stopnja porabe za strukturne dejavnosti |
| 3.8. | Due to the nature of the budgetary process the balance of outstanding budgetary commitments does not reflect the full extent of the European Communities' legal commitments (see paragraph 3.1). At the end of 2005, 48,4 billion euro of legal commitments remained uncommitted at the budgetary level. As such, total outstanding legal commitments represented 3,4 years' of payments. This should be viewed in the light of the various time limits for making payments within the different budgetary areas. | 3.8. | The indicators used in paragraphs 3.8 to 3.11 should be interpreted with care. The ratio of ‘outstanding legal commitments’ relative to payments in a given year, is not by itself a useful indicator for the reasons cited by the Court. | 3.8 | Zaradi narave proračunskega postopka saldo neporavnanih proračunskih obveznosti ne odraža celotnega obsega pravnih obveznosti Evropskih skupnosti (glej odstavek 3.1). Ob koncu leta 2005 na proračunski ravni ni bilo prevzetih 48,4 milijarde EUR pravnih obveznosti. Tako so neporavnane pravne obveznosti skupno predstavljale 3,4 leta plačil. To bi bilo potrebno obravnavati v luči različnih časovnih omejitev za izvrševanje plačil na različnih proračunskih področjih. | 3.8 | Kazalce iz odstavkov 3.8 do 3.11 si je treba razlagati previdno. Razmerje med „neporavnanimi pravnimi obveznostmi“ in plačili v danem letu samo po sebi ni koristen kazalec razlogov, ki jih navaja Sodišče. |
| 3.9. | The majority of the balance of outstanding budgetary commitments concerns structural operations. At the end of 2005, outstanding budgetary commitments for the Structural Funds 2000 to 2006 programming period were 67 billion euro, representing 2,3 years' expenditure at the 2005 spending rate, a slight increase over 2004. Legal commitments not yet transformed into budgetary commitments total 39 billion euro. Accordingly, total outstanding legal commitments for the Structural Funds 2000 to 2006 programming period at the end of 2005 were 106 billion euro. This represents 3,6 years' payments at the 2005 spending rate, compared with the nearly five years' worth of payments in 2004. The fall is partly due to the higher level of payments in 2005 compared with 2004, and more particularly a natural consequence of 2005 being one year nearer the end of the programme payment cycle (see Graph 3.2 ). | | 3.9 | Večina salda neporavnanih proračunskih obveznosti zadeva strukturne dejavnosti. Ob koncu leta 2005 so neporavnane proračunske obveznosti strukturnih skladov za programsko obdobje 2000–2006 znašale 67 milijard EUR, kar pri stopnji porabe iz leta 2005 predstavlja odhodke 2,3 leta in pomeni rahlo povečanje v primerjavi z letom 2004. Pravne obveznosti, ki še niso vpisane kot proračunske obveznosti, skupaj znašajo 39 milijard EUR. Tako so ob koncu leta 2005 neporavnane pravne obveznosti za strukturne sklade za obdobje 2000–2006 skupaj znašale 106 milijard EUR. To predstavlja 3,6 leta plačil pri stopnji porabe iz leta 2005, medtem ko je vrednost plačil v letu 2004 znašala skoraj pet let. To znižanje gre delno na račun višje stopnje plačil v letu 2005 v primerjavi z letom 2004, še zlasti pa je to samoumevna posledica dejstva, da je leto 2005 eno leto bliže zaključku plačilnega cikla programov (glej diagram 3.2 ). | |
| 3.10. | The amount of expenditure needed to liquidate the outstanding legal commitments for Structural Funds should be viewed in the context of the time limit of end of 2008 (6) for beneficiaries to incur expenditure. In order to meet this deadline Member States will have to increase further their current high level of spending. This will be difficult to ensure as spending tends to reduce towards the end of the programming cycle as projects are finalised. Furthermore, from 2007 spending should start on the 2007 to 2013 programming cycle, but the need to complete the current cycle risks delaying the start and subsequent implementation of the new programmes (7). | 3.10. | Member States and the Commission are aware that vigilance is needed to ensure that the switch between cycles is made smoothly, both in terms of ensuring programme implementation, and in tackling the additional workload relating to the establishment of new programmes. The closure of the 2000-2006 programmes is already being prepared by the Commission and Member States. | The Commission will propose budgets that match the expected level of eligible payment claims, whether these claims arise from the 2000 to 2006 period, or the 2007 to 2013 programming period. Expenditure will not necessarily reduce in the final years of the current programme period. Part of the balance for programmes for the current period will be paid in the years 2007 to 2011 and will therefore overlap with the following period (8). | In the current period — unlike in 1994 to 1999 — the n + 2 rule provides a powerful incentive to Member States to ensure that implementation proceeds at a sufficently high rate, as funds not implemented in good time are decommitted. | 3.10 | Znesek odhodkov, potreben za likvidacijo neporavnanih pravnih obveznosti za strukturne sklade, bi bilo treba obravnavati v smislu časovne omejitve, ki je določena za konec leta 2008 (6), ko morajo upravičenci ustvariti odhodke. Da bi se države članice lahko držale tega roka, bodo morale dodatno povečati svojo sedanjo visoko stopnjo porabe. To bo težko zagotoviti, saj se ob koncu programskega cikla, ko se projekti zaključujejo, poraba običajno zmanjša. Poleg tega bi se morala poraba za programski cikel 2007–2013 začeti z letom 2007, vendar potreba po zaključku tekočega cikla pomeni tveganje, ki bo povzročilo zamude pri začetku in poznejšem izvajanju novih programov (7). | 3.10 | Države članice in Komisija se zavedajo, da je za zagotovitev gladkega prehoda med cikli potrebna previdnost, in sicer z zagotavljanjem izvajanja programov in spopadanjem z dodatnimi delovnimi obremenitvami, ki so posledica vzpostavljanja novih programov. Komisija in države članice že pripravljajo zapiranje programov za obdobje 2000–2006. | Komisija bo predlagala proračune, ki ustrezajo pričakovani ravni upravičenih zahtevkov za plačila, ne glede na to, ali ti zahtevki izhajajo iz programskega obdobja 2000–2006 ali 2007–2013. Odhodki se v zadnjih letih tekočega programskega obdobja ne bodo nujno znižali. Del salda za programe za tekoče obdobje bo plačan v letih 2007–2011 in se bo zato prekrival z naslednjim obdobjem (8). | V tekočem obdobju – za razliko od obdobja 1994–99 – pravilo leta n + 2 zagotavlja močno spodbudo državam članicam, da zagotovijo še naprej dovolj visoko stopnjo izvajanja, saj se sredstva, ki niso pravočasno porabljena, razveljavijo. |
| 3.11. | Spending was less than expected for the Cohesion Fund largely due to lower than planned spending in the new Member States. An amending budget reduced the payment appropriations by 0,9 billion euro or 30 % and outstanding budgetary commitments increased from 9,7 billion euro in 2004 to 12,5 billion euro at the end of 2005. As a result, total outstanding legal commitments for the Cohesion Fund were 18,6 billion euro which represents 8,5 years' of payments at the 2005 spending rate. However, in contrast to the Structural Funds, there is no general legal deadline by which payments must be made. | 3.11. | Enlargement in May 2004 brought a significant addition to the total stock of outstanding legal commitments, while the impact of new programmes on payments is necessarily limited at the start-up of programmes. | 3.11 | Za Kohezijski sklad je bila poraba manjša od pričakovane, predvsem zaradi manjše porabe od načrtovane v novih državah članicah. S spremembo proračuna so se odobritve za plačila zmanjšale za 0,9 milijarde EUR ali 30 %, neporavnane proračunske obveznosti pa so se povečale z 9,7 milijarde EUR v letu 2004 na 12,5 milijarde EUR ob koncu leta 2005. Zato so neporavnane pravne obveznosti za Kohezijski sklad skupaj znašale 18,6 milijarde EUR, kar predstavlja 8,5 let plačil pri stopnji porabe iz leta 2005. V nasprotju s strukturnimi skladi pa ni splošnega zakonitega roka, v katerem morajo biti izvršena plačila. | 3.11 | Širitev maja 2004 je znatno povečala skupno zalogo neporavnanih pravnih obveznosti, medtem ko je učinek novih programov na plačila na začetku programov neizogibno omejen. |
| Decommitments under the year n + 2 rule have been limited | Omejene razveljavitve dodelitve proračunskih sredstev po pravilu leta n + 2 |
| 3.12. | The year n + 2 rule applies to the Structural Funds and provides for the cancellation of commitments when no payment claim is made within the two years following the year the commitment is made and is intended to prevent an excessive accumulation of outstanding budgetary commitments (9). In 2005, only 286 million euro of outstanding budgetary commitments were cancelled following application of the n + 2 rule. This was slightly higher than in 2004 (245 million euro) but still represented just 0,9 % of the commitment tranches more than two years old and therefore potentially subject to cancellation (and 0,4 % of the total balance of outstanding budgetary commitments). | 3.12. | The payments on account made at the beginning of the programming period, which represented 7 % of the total EU-15 2000 to 2006 envelope of each programme, provide a relatively long term protection against n + 2 de-commitments as advance payments reduce the level of reimbursements needed to avoid automatic de-commitments. | This protection weakens over time, and may lead to growing n + 2 de-commitments in the years ahead (see the Commission's reply to point 2.24 of the Court’s 2004 Annual Report). EU-10 will be subject to the n + 2 procedure for the first time at the end of 2006. | 3.12 | Pravilo leta n + 2 se uporablja za strukturne sklade in predvideva razveljavitev obveznosti, kadar dve leti od njihovega sprejetja ni bil izvršen noben zahtevek za plačilo ter je namenjeno preprečevanju prekomernega kopičenja neporavnanih proračunskih obveznosti (9). Leta 2005 je bilo z uporabo pravila leta n + 2 razveljavljenih samo 286 milijonov EUR neporavnanih proračunskih obveznosti. Ta znesek je bil le nekoliko višji kot leta 2004 (245 milijonov EUR), vendar je še vedno predstavljal le 0,9 % obrokov obveznosti, starejših od dveh let, ki bi jih bilo zato mogoče razveljaviti (in 0,4 % skupnega salda neporavnanih proračunskih obveznosti). | 3.12 | Predplačila, opravljena na začetku programskega obdobja, ki pomenijo 7 % skupnih sredstev EU-15 za obdobje 2000–2006 v vsakem programu, zagotavljajo razmeroma dolgotrajno zaščito proti razveljavitvi obveznosti po pravilu leta n + 2, saj predplačila znižujejo stopnjo povračila, ki je potrebna, da se prepreči samodejna razveljavitev obveznosti. | Ta zaščita sčasoma slabi in lahko v letih, ki sledijo, povzroči naraščanje razveljavitev obveznosti po pravilu leta n + 2 (glej odgovor Komisije na točko 2.24 Letnega poročila Sodišča za leto 2004). Za EU-10 bo postopek pravila leta n + 2 prvič veljal konec leta 2006. |
| 3.13. | In practice the year n + 2 rule may encourage Member States to make claims as soon as they have made the underlying payments to final beneficiaries rather than when expenditure has actually been incurred by these beneficiaries. The risk is that Member States will submit claims of ineligible or anticipated (rather than actual) expenditure in order to prevent cancellations. Such practices may diminish the effectiveness of the year n + 2 rule. | 3.13. | The Commission is aware of the risk and checks for abuses when it carries out its own audits. | 3.13 | V praksi bi lahko bilo pravilo leta n + 2 države članice lahko spodbudilo, da zahtevkov ne vložijo ob nastanku odhodkov pri končnih upravičencih, ampak takoj po izvršitvi ustreznih plačil končnim upravičencem. Obstaja tveganje, da bodo države članice predložile zahtevke z neupravičenimi ali pričakovanimi (ne pa dejanskimi) odhodki, da bi tako preprečile razveljavitve. Tako ravnanje lahko zmanjša uspešnost pravila leta n + 2. | 3.13 | Komisija se zaveda tveganja in je med svojimi revizijami pozorna na zlorabe. |
| 3.14. | Most of the cancellations under the n + 2 rule relate to the European Social Fund. Moreover, in practice new commitments from the performance reserve (10) were — as in 2004 — in some cases allocated to the programmes from which commitments were cancelled, thereby partly negating the effect of the procedure (11). | 3.14. | As appropriations cannot be shifted between Objectives (amounts fixed at the Berlin European Council in 1999 and in the Structural Funds Regulation), competition for the Performance Reserve is limited to programmes of one Member State within one Objective. | There is only one Objective 3 SPD in the Netherlands, so there was no option in this case but to commit the reserve to this programme. However, the allocation was made to the better performing priorities of the programme (see the Commission's reply to point 2.25 of the Court’s 2004 Annual Report). | 3.14 | Večina razveljavitev po pravilu leta n + 2 se nanaša na Evropski socialni sklad. Poleg tega so se v praksi nove obveznosti iz rezerve na podlagi doseženih rezultatov (10) – tako kot v letu 2004 – v nekaterih primerih dodelile programom, pri katerih so bile obveznosti razveljavljene, s čimer je bil učinek postopka delno izničen (11). | 3.14 | Ker se odobritve ne morejo prerazporediti med cilji (zneski, določeni na Evropskem svetu v Berlinu leta 1999 in v Uredbi o strukturnih skladih), je konkurenca za obveznosti iz rezerve na podlagi doseženih rezultatov omejena na programe ene države članice v okviru enega cilja. | Ker je na Nizozemskem le en EPD iz cilja 3, ni bilo druge izbire, kot da se rezerva dodeli temu programu. Vendar pa je bila rezerva dodeljena uspešnejšim prednostnim nalogam programa (glej odgovor Komisije na točko 2.25 Letnega poročila Sodišča za leto 2004). |
| CONCLUSIONS AND RECOMMENDATIONS | ZAKLJUČKI IN PRIPOROČILA |
| 3.15. | The high rate of spending in 2005 and active management of the budget built upon the improved budgetary performance of 2004. In particular the large spending programmes continued at the expected levels, although absorption difficulties were encountered in the EU-10, particularly the Cohesion Fund. Despite the high spending rate, outstanding budgetary commitments increased by 8 % to an all time high of 119 billion euro, or 2,4 years’ worth of spending. | 3.15. | Some increase in outstanding budgetary commitments is to be expected as a consequence of the increase of the budget of differentiated commitments for multiannual programmes to reflect enlargement. | 3.15 | Visoka stopnja porabe v letu 2005 in aktivno upravljanje proračuna sta izhajala iz izboljšanega upravljanja proračuna v letu 2004. Zlasti pri velikih programih je poraba ostajala na pričakovanih ravneh, čeprav je prišlo do težav s črpanjem sredstev v EU-10 zlasti pri Kohezijskem skladu. Kljub visoki stopnji porabe so se neporavnane proračunske obveznosti povečale za 8 % in tako dosegle rekordnih 119 milijard EUR ali vrednost porabe 2,4 leta. | 3.15 | Manjše povečanje neporavnanih proračunskih obveznosti je bilo pričakovati kot posledico povečanja proračuna diferenciranih obveznosti za večletne programe, da bi se upoštevala širitev. |
| 3.16. | For the Structural Funds (which represents the major proportion of differentiated expenditure and the outstanding commitments) the high level of spending needs to be further increased to ensure that the deadline for beneficiaries to incur expenditure (end of 2008) is met for the 2000 to 2006 programmes. This will be particularly difficult as spending tends to reduce as the programmes end. There is, therefore, a risk that subsequent closure of the current programmes will delay the start and implementation of the 2007 to 2013 programmes as in the past. | 3.16. | Expenditure will not necessarily reduce in the final years of the current period. Available evidence on execution trends of the programmes of the current programming period does not suggest any significant deceleration. Member States and the Commission are aware that vigilance is needed to ensure that the switch between cycles is made smoothly, both in terms of ensuring programme implementation, and in tackling the additional workload relating to the establishment of new programmes. The closure of the 2000 to 2006 programmes is already being prepared by the Commission and Member States. | 3.16 | Za strukturne sklade (ki predstavljajo glavni delež diferenciranih odhodkov in neporavnanih obveznosti) je treba visoko stopnjo porabe še dodatno povečati, da se zagotovi, da upravičenci za programe 2000–2006 ustvarijo odhodke v določenem časovnem roku (konec leta 2008). To bo še zlasti težko, saj se poraba ob koncu programov običajno zmanjša. Obstaja torej tveganje, da bo poznejše zapiranje tekočih programov povzročilo zamude pri začetku in izvajanju programov za obdobje 2007–2013, kot se je to dogajalo v preteklosti. | 3.16 | Odhodki se v zadnjih letih tekočega obdobja ne bodo nujno znižali. Razpoložljivi dokazi o trendih izvrševanja programov iz tekočega programskega obdobja ne kažejo na znatno upočasnitev. Države članice in Komisija se zavedajo, da je za zagotovitev gladkega prehoda med cikli potrebna previdnost, in sicer z zagotavljanjem izvajanja programov in spopadanjem z dodatnimi delovnimi obremenitvami, ki so posledica vzpostavljanja novih programov. Komisija in države članice že pripravljajo zapiranje programov za obdobje 2000–2006. |
| 3.17. | Effective budgetary management requires a realistic and appropriate budget taking into account the expected profile of payments, particularly the absorption capacity of Member and beneficiary States. This was not the case for the first three years of the current programming period. Commitments on major spending programmes are made in equal tranches which do not reflect the timing or profile of payments. The low level of spending at the beginning of programmes resulted in a build up of outstanding budgetary commitments, and commitments are only liquidated many years after they are made. | 3.17. | In terms of execution of the available payment appropriations 2005 was a very good year, which partly reflects realistic and appropriate budgeting. | The Commission budgets commitments in line with the agreement reached by Member States on the Financial Perspective and with the terms of the Structural Fund Regulations. | 3.17 | Uspešno upravljanje proračuna zahteva realističen in ustrezen proračun, ki upošteva pričakovani profil plačil, zlasti sposobnost držav članic in držav upravičenk za črpanje sredstev. V prvih treh letih tekočega programskega obdobja temu ni bilo tako. Obveznosti za programe z veliko porabo se sprejmejo v enakih obrokih, ki ne odražajo časovne razporeditve ali profila plačil. Zaradi nizke stopnje porabe ob začetku programov so se neporavnane proračunske obveznosti nakopičile, likvidirajo pa se lahko šele veliko let po tem, ko so bile sprejete. | 3.17 | V smislu izvrševanja razpoložljivih odobritev za plačila je bilo leto 2005 dobro, kar deloma pomeni realistično in ustrezno razporejanje proračunskih sredstev. | Komisija vključuje obveznosti v proračun v skladu s sporazumom o finančni perspektivi, ki ga sprejmejo države članice, in uredbami o strukturnih skladih. |
| 3.18. | This situation is caused by constant and smoothly increasing annual commitment and payment budgets. The Commission based the latter on the expectation that when programming cycles overlap the lower demand for payment at the start of the new period will be compensated for by payments from the end of the old period (12). When this is not the case (such as 2000 to 2003) there is considerable underspending. As a result there is a risk that significant levels of spending will continue far beyond the 2000 to 2006 financial perspective period. | 3.18. | The Commission's budgets are based on a detailed analysis of the requirements for each programme period. | Under the current regulatory framework (and the one being discussed by the legislative authority for 2007 to 2013) significant levels of spending associated with one period’s programmes continue for some years into the next one. The Commission will monitor the situation closely to reduce the risk of repetition of problems at the start of the new programme cycle. | 3.18 | Do tega stanja prihaja zaradi stalnega in enakomernega povečevanja letnega proračuna za obveznosti in plačila. Komisija je slednjega zasnovala na pričakovanju, da se pri prekrivanju programskih ciklov nižje povpraševanje po plačilih na začetku novega obdobja nadomesti s plačili iz zaključka starega obdobja (12). Kadar se to ne zgodi (kot v obdobju 2000–2003), pride do veliko premajhne porabe. Zato obstaja tveganje, da se bodo visoke stopnje porabe nadaljevale še veliko dlje od finančne perspektive za obdobje 2000–2006. | 3.18 | Proračuni Komisije temeljijo na podrobni analizi zahtev vsakega programskega obdobja. | V skladu s tekočim ureditvenim okvirom (ter tistim za obdobje 2007–2013, o katerem se zakonodajni organ dogovarja) se visoke stopnje porabe, povezane s programi enega obdobja, nadaljujejo še nekaj let drugega. Komisija bo pozorno spremljala dogajanje, da bi zmanjšala tveganje ponovitve težav na začetku novega programskega cikla. |
| 3.19. | For the Structural Funds the year n + 2 rule has resulted in little cancellation of commitments to date. Its effectiveness as a budgetary management tool may be compromised if Member States make claims based on ineligible or anticipated payments in order to prevent commitments being cancelled. | 3.19. | The level of de-commitments is not in itself a proper indicator of the effectiveness of the n + 2 rule, precisely because the rule also has an effect on promoting budget execution. | The Commission fully agrees that the n + 2 procedure needs to be implemented rigorously. | 3.19 | Za strukturne sklade je bilo do sedaj z uporabo pravila leta n + 2 malo razveljavitev obveznosti. Uspešnost tega pravila kot orodja za upravljanje proračuna je lahko ogrožena, če države članice vložijo zahtevke, ki temeljijo na neupravičenih ali pričakovanih plačilih, da bi tako preprečile razveljavitve obveznosti. | 3.19 | Stopnja razveljavitev obveznosti sama po sebi ni pravi kazalec uspešnosti pravila leta n + 2, saj pravilo vpliva tudi na spodbujanje izvrševanja proračuna. | Komisija se popolnoma strinja, da je treba postopek pravila leta n + 2 dosledno izvajati. |
| 3.20. | The Court recommends that the Commission makes a careful analysis of the forthcoming completion of the current structural operations spending programmes and the effect this will have on the start of the next. Furthermore, the Commission will have to ensure for the Structural Funds the effective application of the year n + 2 rule with the consequence that it will have to cancel a significant value of budgetary commitments unless Member States succeed in increasing the rate of eligible spending even further. | 3.20. | The Commission agrees with the recommendation. | The Commission will continue to ensure the effective application of the n + 2 rule. | 3.20 | Sodišče priporoča, da Komisija izvede skrbno analizo bližajočega se zaključka tekočih programov porabe za strukturne dejavnosti in učinka, ki ga bo to imelo na začetek prihodnjih programov. Komisija bo poleg tega morala zagotoviti uspešno uporabo pravila leta n + 2 za strukturne sklade, zaradi česar bo morala razveljaviti precejšnjo vrednost proračunskih obveznosti, če državam članicam ne uspe še dodatno povečati stopnje upravičene porabe proračunskih sredstev. | 3.20 | Komisija se strinja s priporočilom. | Komisija bo še naprej zagotavljala uspešno uporabo pravila leta n + 2. |
| 3.21. | For the 2007 to 2013 programming period, the Commission should: | — | ensure that programmes are adopted quickly and are based on reasonable assumptions, | — | review critically Member States' payment forecast, and | — | ensure that annual budgeting over the life of the period is consistent with realistic assumptions about the rate of spending. | 3.21. | The Commission agrees with the recommendation. | 3.21 | Za programsko obdobje 2007–2013 bi Komisija morala: | — | zagotoviti, da so programi hitro sprejeti in da temeljijo na smiselnih predpostavkah, | — | kritično preučiti napoved plačil držav članic, in | — | zagotoviti, da je letno razporejanje proračunskih sredstev v času trajanja obdobja skladno z realističnimi predpostavkami o stopnji porabe. | 3.21 | Komisija se strinja s priporočilom. |
| (1) Detailed information on budgetary implementation for 2005 can be obtained from the Commission document entitled ‘Report on budgetary and financial management — Financial year 2005.’ See http://ec.europa.eu/budget/publications/fin_manag_account_en.htm | (1) Podrobni podatki o izvrševanju proračuna za leto 2005 so na voljo v dokumentu Komisije z naslovom „Poročilo o upravljanju proračuna in finančnem poslovodenju – Proračunsko leto 2005“. Glej http://ec.europa.eu/budget/publications/fin_manag_account_en.htm. |
| (2) For more explanation on the carry over of appropriations, see point 7.3 of Annex I . | (2) Za obširnejše pojasnilo o prenosu proračunskih sredstev glej točko 7.3 Priloge I . |
| (3) The budgetary surplus — which differs from the economic outturn — is a reflection of the extent to which the budget has not been spent. It is not a reserve which can be accumulated and used in future years to finance expenditure. The unused revenue that the surplus represents is offset against the own resources to be collected for the following year. | (3) Proračunski presežek – ki se razlikuje od izkaza poslovnega izida – je odraz tega, v kolikšnem obsegu proračun ni bil porabljen. Presežek ni rezerva, ki se jo lahko kopiči in nato v prihodnjih letih uporabi za financiranje odhodkov. Neporabljeni prihodki, ki jih predstavlja presežek, se izravnajo z lastnimi sredstvi, ki bodo zbrana za naslednje leto. |
| (4) See paragraph 3.2. | (4) Glej odstavek 3.2. |
| (5) See paragraph 2.12 of the Court's 2003 Annual Report. | (5) Glej odstavek 2.12 Letnega poročila Sodišča za leto 2003. |
| (6) Early or mid 2009 in certain cases. | (6) V določenih primerih začetek ali sredina leta 2009. |
| (7) In the past, closure has been a difficult period in the programming cycle: ‘The administrative and financial constraints connected with completion of the 1994 to 1999 programmes contributed largely to the delays in starting up programmes for the 2000 to 2006 period.’ COM(2002) 528 final, page 4. | (7) V preteklosti je bilo zapiranje programov težavno obdobje v programskem ciklu. „Do zamud pri zagonu programov za obdobje 2000–2006 je prišlo v glavnem zaradi upravnih in finančnih omejitev, povezanih z dokončanjem programov za obdobje 1994–1999.“ COM(2002) 528 konč., str. 4. |
| (8) The final date for eligibility of expenditure under the 2000 to 2006 programmes is normally the end of 2008, in line with the n + 2 rule. However, the final 5 % balance of a programme can only be paid after Member States have submitted satisfactory closure documents, for which the deadline is early 2010. In practice this means that some payments will be made in 2010 and 2011. | (8) Končni datum za upravičenost odhodkov za programe iz obdobja 2000–2006 je praviloma konec leta 2008, v skladu s pravilom leta n + 2. Vendar pa je lahko 5-odstotni saldo za program plačan šele takrat, ko države članice predložijo zadovoljive dokumente o zapiranju, za kar je rok začetek leta 2010. V praksi to pomeni, da bodo nekatera plačila izvedena v letih 2010 in 2011. |
| (9) Commission reply to paragraph 2.23 of the Court's 2004 Annual Report. See also the Commission's reply to paragraph 2.48 of the Court's 2003 Annual Report: ‘The “N + 2” rule should result in a stabilised level of outstanding commitments over the next few years…’. | (9) Glej odgovor Komisije na odstavek 2.23 Letnega poročila Sodišča za leto 2004. Glej tudi odgovor Komisije na odstavek 2.48 Letnega poročila Sodišča za leto 2003: „Uporaba pravila leta N + 2 bi morala v naslednjih nekaj letih uravnotežiti stopnjo neporavnanih obveznosti …“. |
| (10) 4 % of the appropriations allocated to each Member State were placed in reserve for distribution to the best performing programmes in three tranches from 2004 to 2006. | (10) 4 % proračunskih sredstev, dodeljenih vsaki državi članici, je bilo razporejenih v rezervo za razdelitev najuspešnejšim programom v treh obrokih med letoma 2004 in 2006. |
| (11) For example, in the case of 79 million euro decommitted from a programme following the year n + 2 rule in the Netherlands, 24 million was allocated to the same programme from the Performance Reserve. | (11) Na primer, ko je po pravilu leta n + 2 na Nizozemskem prišlo do razveljavitve dodeljenih proračunskih sredstev programa v višini 79 milijonov EUR, je bilo istemu programu iz rezerve na podlagi doseženih rezultatov dodeljenih 24 milijonov. |
| (12) See Commission reply to paragraph 2.16 of the Court’s 2003 Annual Report: ‘The overlap of programme cycles for multiannual programmes tends to smooth the pattern of payments over time. For example, at the beginning of a new Structural Fund programme period, payments made in respect of programmes of the previous period normally compensate for the still low level of payments under current programmes before they reach cruising speed.’ | (12) Glej odgovor Komisije na odstavek 2.16 Letnega poročila Sodišča za leto 2003: Pri prekrivanju programskih ciklov za večletne programe postane običajno razpored plačil v določenem času enakomeren. Na primer, ob pričetku novega programskega obdobja za strukturne sklade, običajno plačila za programe iz prejšnjega obdobja nadomestijo še vedno nizko raven plačil za tekoče programe, preden se ti začnejo izvajati z normalno hitrostjo. |
| CHAPTER 4 | POGLAVJE 4 |
| Revenue | Prihodki |
| TABLE OF CONTENTS | KAZALO |
| Introduction | Uvod |
| Specific assessment in the context of the Statement of Assurance | Posebna ocena v okviru izjave o zanesljivosti |
| Scope of audit | Obseg revizije |
| Legality and regularity of underlying transactions | Zakonitost in pravilnost z izkazi povezanih transakcij |
| Functioning of supervisory and control systems | Delovanje nadzornih in kontrolnih sistemov |
| Commission supervisory and control systems | Nadzorni in kontrolni sistemi Komisije |
| Supervisory and control systems in Member States | Nadzorni in kontrolni sistemi v državah članicah |
| Conclusions and recommendations | Zaključki in priporočila |
| Follow-up of previous observations | Nadaljnje ukrepanje po prejšnjih ugotovitvah |
| Traditional own resources: B-account adjustment | Tradicionalna lastna sredstva: Popravki računov B |
| THE COURT'S OBSERVATIONS | THE COMMISSION'S REPLIES | UGOTOVITVE SODIŠČA | ODGOVORI KOMISIJE |
| INTRODUCTION | UVOD |
| 4.1. | The revenue in the budget of the European Union consists of own resources and other revenue. As shown in Table 4.1, Graph 4.1 and Graph 4.2 own resources are by far the main source of financing for budgetary expenditure (94,3 %). | | 4.1 | Proračunske prihodke Evropske unije sestavljajo lastna sredstva in drugi prihodki. Kot je prikazano v Tabeli 4.1, Diagramu 4.1 in Diagramu 4.2 , so lastna sredstva daleč največji vir financiranja proračunskih odhodkov (94,3 %). | |
| Table 4.1 — Revenue for the financial years 2004 and 2005 | (million euro) | Type of revenue and corresponding budget heading | Actual revenue in 2004 | Development of the 2005 budget | Actual revenue in 2005 | % change (2004 to 2005) | Initial budget | Final budget | | (a) | (b) | (c) | (d) | e = [(d) – (a)]/(a) | 1 | Traditional own resources (net of 25 % collection costs) | 12 307,1 | 123 633,0 | 13 944,0 | 14 063,1 | 14,3 | — Agricultural duties (Chapter 10) | 1 313,4 | 819,5 | 1 119,4 | 1 350,8 | 2,8 | — Sugar and isoglucose levies (Chapter 11) | 401,6 | 793,6 | 793,8 | 695,1 | 73,1 | — Customs duties (Chapter 12) | 10 592,1 | 10 749,9 | 12 030,8 | 12 017,2 | 13,5 | 2 | VAT resource | 13 912,1 | 15 313,5 | 15 956,0 | 16 018,0 | 15,1 | — VAT resource from the current financial year (Chapter 13) | 13 679,3 | 15 313,5 | 15 556,0 | 15 618,9 | | — Balances from previous years (Chapter 31) | 232,8 | 0,0 | 400,0 | 399,1 | | 3 | GNI resource | 68 982,0 | 77 583,0 | 70 935,4 | 70 860,6 | 2,7 | — GNI resource from the current financial year (Chapter 14) | 69 214,2 | 77 583,0 | 68 884,1 | 68 811,6 | | — Balances from previous years (Chapter 32) | – 232,2 | 0,0 | 2 051,3 | 2 049,0 | | 4 | Balances and adjustments | – 148,0 | 0,0 | 0,0 | – 130,6 | –11,8 | — UK correction (Chapter 15) | – 149,3 | 0,0 | 0,0 | – 120,3 | | — Final calculation of UK correction (Chapter 35) | 1,3 | 0,0 | 0,0 | –10,3 | | 5 | Other revenue | 8 458,7 | 1 040,5 | 4 848,6 | 6 279,5 | –25,8 | — Surplus from previous financial year (Chapter 30) | 5 693,0 | 0,0 | 3 262,7 | 3 262,7 | –42,7 | — Miscellaneous revenues (Titles 4 to 9) | 2 765,7 | 1 040,5 | 1 585,9 | 3 016,8 | 9,1 | Grand Total | 103 511,9 | 106 300,0 | 105 684,0 | 107 090,6 | 3,5 | Source: Budgets and amending budgets for 2005; Annual Accounts of the European Communities, 2005. | Tabela 4.1 – Prihodki za proračunski leti 2004 in 2005 | (v milijonih EUR) | Vrsta prihodka in ustrezna proračunska postavka | Dejanski prihodki v letu 2004 | Razvoj proračuna za leto 2005 | Dejanski prihodki v letu 2005 | Sprememba v % (2004 do 2005) | Prvotni proračun | Končni proračun | | (a) | (b) | (c) | (d) | e = [(d) – (a)]/(a) | 1 | Tradicionalna lastna sredstva (neto brez 25 % za stroške zbiranja) | 12 307,1 | 12 363,0 | 13 944,0 | 14 063,1 | 14,3 | — Kmetijske dajatve (poglavje 10) | 1 313,4 | 819,5 | 1 119,4 | 1 350,8 | 2,8 | — Prelevmani za sladkor in izoglukozo (poglavje 11) | 401,6 | 793,6 | 793,8 | 695,1 | 73,1 | — Carinske dajatve (poglavje 12) | 10 592,1 | 10 749,9 | 12 030,8 | 12 017,2 | 13,5 | 2 | Sredstva iz DDV | 13 912,1 | 15 313,5 | 15 956,0 | 16 018,0 | 15,1 | — Sredstva iz DDV za tekoče proračunsko leto (poglavje 13) | 13 679,3 | 15 313,5 | 15 556,0 | 15 618,9 | | — Stanje sredstev iz prejšnjih let (poglavje 31) | 232,8 | 0,0 | 400,0 | 399,1 | | 3 | Sredstva iz BND | 68 982,0 | 77 583,0 | 70 935,4 | 70 860,6 | 2,7 | — Sredstva iz BND za tekoče proračunsko leto (poglavje 14) | 69 214,2 | 77 583,0 | 68 884,1 | 68 811,6 | | — Stanje sredstev iz prejšnjih let (poglavje 32) | – 232,2 | 0,0 | 2 051,3 | 2 049,0 | | 4 | Stanja sredstev in popravki stanj sredstev | – 148,0 | 0,0 | 0,0 | – 130,6 | –11,8 | — Popravek za Združeno kraljestvo (poglavje 15) | – 149,3 | 0,0 | 0,0 | – 120,3 | | — Končni izračun popravka za Združeno kraljestvo (poglavje 35) | 1,3 | 0,0 | 0,0 | –10,3 | | 5 | Drugi prihodki | 8 458,7 | 1 040,5 | 4 848,6 | 6 279,5 | –25,8 | — Presežek iz prejšnjega proračunskega leta (poglavje 30) | 5 693,0 | 0,0 | 3 262,7 | 3 262,7 | –42,7 | — Razni prihodki (naslovi 4 do 9) | 2 765,7 | 1 040,5 | 1 585,9 | 3 016,8 | 9,1 | Skupaj | 103 511,9 | 106 300,0 | 105 684,0 | 107 090,6 | 3,5 | Vir: Proračuni in spremembe proračunov za leto 2005; Letni računovodski izkazi Evropskih skupnosti, 2005. |
| 4.2. | There are three categories of own resources: traditional own resources (2) (customs duties, agricultural duties, and sugar levies) (13,3 %), own resources calculated on the basis of value added tax (VAT) collected by Member States (14,9 %), and own resources derived from the Member States' gross national income (GNI) (3) (66,1 %). | | 4.2 | Lastnih sredstev je troje vrst: tradicionalna lastna sredstva (2) (carinske dajatve, kmetijske dajatve in prelevmani za sladkor) (13,3 %), lastna sredstva, izračunana na podlagi davka na dodano vrednost (DDV), ki ga zberejo države članice (14,9 %), in lastna sredstva iz bruto nacionalnega dohodka (BND) držav članic (3) (66,1 %). | |
| SPECIFIC ASSESSMENT IN THE CONTEXT OF THE STATEMENT OF ASSURANCE | POSEBNA OCENA V OKVIRU IZJAVE O ZANESLJIVOSTI |
| Scope of audit | Obseg revizije |
| Traditional own resources | Tradicionalna lastna sredstva |
| 4.3. | The main risks to the collection of traditional own resources are evasion of duty by the taxpayer, whether by misrepresentation or simply by smuggling; miscalculations or failures to establish duty because of undetected errors or weaknesses in customs authorities' systems; and errors or omissions in Member States' accounting for the duty established. | | 4.3 | Glavna tveganja pri zbiranju tradicionalnih lastnih sredstev so izogibanje dajatvam s strani davkoplačevalcev z napačnim prikazovanjem ali preprosto s tihotapljenjem, napačno izračunavanje ali nezaračunavanje dajatev zaradi spregledanih napak ali pomanjkljivosti v sistemih carinskih organov ter napake ali izpuščeni podatki v računovodskih izkazih držav članic za ugotovljene dajatve. | |
| 4.4. | The Court's audit of the accounts cannot cover undeclared imports and imports that have escaped customs surveillance. However, its audit work included an evaluation of supervisory and control systems, both at the Commission and in Member States, to assess whether they gave reasonable assurance of completeness. It consisted of a review of the organisation of customs supervision and of the national systems for accounting for traditional own resources in eight Member States (4) (see paragraph 4.22); an examination of the effectiveness of the mutual assistance arrangements (paragraphs 4.10 to 4.12); an examination of the Commission's accounts for traditional own resources; and an analysis of the flow of duties in order to gain reasonable assurance that the amounts recorded were complete and correct. | | 4.4 | Revizija računovodskih izkazov, ki jo opravi Sodišče, ne more zajeti neprijavljenega uvoza in uvoza, ki se je izognil carinskemu nadzoru. Vendar je revizijsko delo Sodišča zajelo vrednotenje nadzornih in kontrolnih sistemov, tako v Komisiji kot v državah članicah, da se oceni, ali dajejo razumno zagotovilo o celovitosti. Delo je vsebovalo pregled organiziranosti carinskega nadzora in nacionalnih računovodskih sistemov za tradicionalna lastna sredstva v osmih državah članicah (4) (glej odstavek 4.22), preučitev uspešnosti dogovora o medsebojni pomoči (odstavki 4.10–4.12), preučitev računovodskih izkazov Komisije za tradicionalna lastna sredstva in analizo pritoka dajatev, da se pridobi razumno zagotovilo, da so bili vknjiženi zneski popolni in pravilni. | |
| VAT and GNI own resources | Lastna sredstva iz DDV in BND |
| 4.5. | The VAT and GNI own resources reflect macroeconomic statistics whose underlying data cannot be audited directly. For this reason, the VAT/GNI audit took as its starting point the receipt by the Commission of the macroeconomic aggregates prepared by the Member States (either as forecasts or as final figures) and sought to assess the Commission's system for handling the data until they are ultimately included in the final accounts. The audit thus covered the establishment of the annual budget and its implementation in respect of the payments by Member States. In addition, the Court continued its review of supervisory and control systems in relation to the compilation of national accounts at Statistical Offices in Member States. | | 4.5 | Lastna sredstva, ki izvirajo iz DDV in BND, odražajo makroekonomsko statistiko, pri kateri ni mogoče neposredno revidirati podatkov, na katerih temelji. Zato je bilo izhodišče revizije DDV/BND Komisijin prejem makroekonomskih agregatov, ki jih pripravijo države članice (kot napovedi ali končne podatke), njen namen pa je bil oceniti sistem Komisije za ravnanje s podatki, dokler ti niso nazadnje zajeti v zaključne račune. Tako je revizija zajela določitev letnega proračuna in njegovo izvrševanje v zvezi s plačili držav članic. Poleg tega je Sodišče nadaljevalo pregled nadzornih in kontrolnih sistemov v zvezi s sestavljanjem nacionalnih računov v statističnih uradih držav članic. | |
| Legality and regularity of underlying transactions | Zakonitost in pravilnost z izkazi povezanih transakcij |
| Traditional own resources | Tradicionalna lastna sredstva |
| 4.6. | Minor errors were found in customs declarations (the underlying transactions for traditional own resources) but these have no material effect on the accounts. However, certain traditional own resources transactions, which should have been made available to the Commission without delay were incorrectly withheld and entered in separate accounts (the B accounts). | 4.6. | The Commission requires Member States to pay interest for any delays discovered in making traditional own resources available. | 4.6 | Pri carinskih deklaracijah (z njimi povezane transakcije za tradicionalna lastna sredstva) so bile odkrite manjše napake, vendar te ne učinkujejo pomembno na računovodske izkaze. Toda določene transakcije, povezane s tradicionalnimi lastnimi sredstvi, ki bi jih bilo treba takoj dati na voljo Komisiji, so bile nepravilno zadržane in vknjižene na posebne račune (račune B). | 4.6 | Komisija od držav članic zahteva, da plačajo obresti za vse morebitne zamude, ugotovljene pri dajanju tradicionalnih lastnih sredstev na voljo. |
| 4.7. | As in previous years the Court's audit and the Commission's inspections (see paragraph 4.9) found systematic problems with the B accounts in a number of Member States (5). Some errors are related to the conditions for entry in the accounts. In Member States whose B accounts represent 34 % of the balance, customs debts that are partly secured are nevertheless entered in full in the B accounts, leading to delay in making the secured part available to the Commission. Other errors arise because Member States have not adapted their accounting systems so as to record the appeal or recovery accurately, or because there is insufficient internal control over the compilation of reports. 22,7 million euro of potential duties remain under discussion between the Commission and Germany as a result of such a problem. | 4.7. | The Commission agrees with the Court’s findings. The practice of including unchallenged amounts in the B account because the guarantee held may be insufficient is incorrect. It is also contrary to the advice the Commission has given Member States. The Commission will take all appropriate measures including infringement proceedings against this incorrect practice. | Germany initially made corrections totalling 40 million euro in its B account balance. The Commission continues to require that the financial consequences of the correction be reliably identified. So far this has been done for just under half the corrections and 387 415 EUR made available. Germany has been requested to produce further evidence for the remainder (approximately 22,7 million EUR), the Commission will then take the appropriate action. | 4.7 | Revizija Sodišča in inšpekcijski pregledi Komisije (glej odstavek 4.9) so tako kot v prejšnjih letih pokazali sistematične težave z računi B v več državah članicah (5). Nekatere napake so povezane s pogoji za knjiženje. V državah članicah, kjer računi B predstavljajo 34 % bilance, se delno zavarovane carinske dolgove vseeno v celoti vknjiži na račune B, zato se da zavarovani del na voljo Komisiji z zamudo. Do drugih napak prihaja, ker države članice svojih računovodskih sistemov niso prilagodile za ločeno knjiženje pritožb in izterjav ali ker ni ustrezne notranje kontrole sestavljanja poročil. Zaradi te težave med Komisijo in Nemčijo še vedno poteka razprava o 22,7 milijona EUR potencialnih dajatev. | 4.7 | Komisija se strinja z ugotovitvami Računskega sodišča. Praksa vključevanja nespornih zneskov v račun B, ker bi lahko bilo zagotovljeno jamstvo nezadostno, je nepravilna. Je tudi v nasprotju z nasvetom, ki ga je Komisija dala državam članicam. Komisija bo proti tej nepravilni praksi uvedla vse potrebne ukrepe, vključno s postopkom za ugotavljanje kršitev. | Nemčija je za začetek izvedla popravke na svojem računu B v skupni vrednosti 40 milijonov EUR. Komisija še naprej zahteva, da se finančne posledice popravkov ugotavljajo na zanesljiv način. Doslej je to bilo storjeno samo za manj kot polovico popravkov in 387 415 EUR, danih na voljo. Od Nemčije je bilo zahtevano, da predloži dodatne dokaze o preostalem znesku (približno 22,7 milijona EUR), nakar bo Komisija ustrezno ukrepala. |
| VAT and GNI own resources | Lastna sredstva iz DDV in BND |
| 4.8. | The Court's audit did not reveal any material irregularities in respect of the payments of VAT and GNI own resources by Member States. | | 4.8 | Revizija, ki jo je izvedlo Sodišče, ni pokazala nobenih pomembnih nepravilnosti pri plačilih lastnih sredstev iz DDV in BND s strani držav članic. | |
| Functioning of supervisory and control systems | Delovanje nadzornih in kontrolnih sistemov |
| Commission supervisory and control systems | Nadzorni in kontrolni sistemi Komisije |
| Traditional own resources | Tradicionalna lastna sredstva |
| 4.9. | The Court has reviewed the inspections carried out by the Commission (6) and has taken the results into account. As in previous years the Commission's methodology and documentation were found to be respectively soundly-based and good. The inspections found that the own resources collection systems were generally satisfactory, but confirmed the continued poor reliability of the B accounts in some Member States (see paragraph 4.7). | | 4.9 | Sodišče je pregledalo inšpekcijske preglede, ki jih je izvedla Komisija (6), in upoštevalo rezultate. Kot že v prejšnjih letih je bilo ugotovljeno, da metodologija Komisije temelji na dobri osnovi in da je njena dokumentacija dobra. Inšpekcijski pregledi so pokazali, da so bili sistemi zbiranja lastnih sredstev na splošno zadovoljivi, vendar so potrdili, da so računi B v nekaterih državah članicah še vedno premalo zanesljivi (glej odstavek 4.7). | |
| Mutual assistance in customs matters | Medsebojna pomoč na področju carin |
| 4.10. | An important aspect of the supervisory and control systems is coordination of action between Member States and the Commission to protect the financial interests of the Community against fraud and irregularities (7). Weaknesses in these systems would put the completeness of collection of duties at risk. Specific provisions on mutual assistance in the customs and agricultural sectors are given in Council Regulation (EC) No 515/97 (8). The European Anti-Fraud Office (OLAF) provides the Commission's support for this cooperative task. | | 4.10 | Pomemben vidik nadzornih in kontrolnih sistemov je usklajevanje ukrepov med državami članicami in Komisijo za zaščito finančnih interesov Skupnosti pred goljufijami in nepravilnostmi (7). Pomanjkljivosti v teh sistemih bi ogrozile celovitost zbiranja dajatev in prelevmanov. Posebne določbe o medsebojni pomoči v carinskem in kmetijskem sektorju so navedene v Uredbi Sveta (ES) št. 515/97 (8). Komisiji pri tej nalogi na področju sodelovanja zagotavlja podporo Evropski urad za boj proti goljufijam (OLAF). | |
| 4.11. | There are still inconsistencies in Member States' reporting of mutual assistance cases, and very long delays, sometimes exceeding five years, at the administrative investigation stage which could result in loss of revenue since time-barring generally applies after three years. This finding is consistent with the observation in the Court's recent audit of the management of OLAF (9), that there were no rules for consistent monitoring of progress on mutual assistance cases in the Member States. | 4.11. | The investigation phase may be both complex and time-consuming. Where Member States are shown to have been dilatory in pursuing evidence of irregularity and revenue is consequently lost, the Commission requested those countries to pay for the duties forgone together with interest on the delay in making them available. | Nonetheless the Commission had already carried out an evaluation of the handling of Mutual Assistance (MA) messages between Member States. This identified the need for a more modern procedure for facilitating the capture, transfer and analysis of information by the Member States and reducing the timeframe for reaction. Action is now underway to migrate all the current AFIS (Anti-Fraud Information System) modules to new web technology. In addition, the Commission and Member States have agreed to integrate developments to the e-MA communication system in this process. | 4.11 | Pri poročanju držav članic o primerih medsebojne pomoči še vedno prihaja do nedoslednosti, na stopnji upravnih preiskav pa do zelo dolgih zamud, ki so včasih daljše od pet let, kar bi lahko povzročilo izgubo prihodka, saj na splošno primer po treh letih zastara. Ta izsledek je skladen z ugotovitvijo revizije upravljanja OLAF, ki jo je pred kratkim izvedlo Sodišče (9), in sicer da ni bilo pravil za dosledno spremljanje napredka pri primerih medsebojne pomoči v državah članicah. | 4.11 | Faza preiskave bi lahko bila zapletena in zamudna. Kadar se izkaže, da države članice zavlačujejo pridobivanje dokazov o nepravilnostih, zaradi česar pride do izpada prihodkov, Komisija od teh držav zahteva, da nadomestijo izpadle dajatve skupaj z zamudnimi obrestmi zaradi njihovega zapoznelega dajanja na voljo. | Kljub temu je Komisija že izvedla oceno obdelave sporočil o medsebojni pomoči (MA) med državami članicami. Ob tem je bila ugotovljena potreba po sodobnejšem postopku za pospeševanje pridobivanja, prenosa in analize informacij v državah članicah ter za skrajšanje odzivnega časa. Pravkar poteka delo pri prenosu vseh sedanjih modulov informacijskega sistema za boj proti goljufijam (AFIS) na novo spletno tehnologijo. Poleg tega so se Komisija in države članice dogovorile, da v ta postopek vključijo posodobitve komunikacijskega sistema e-MA. |
| 4.12. | The Taxation and Customs Union Directorate General (DG TAXUD) has recently introduced a RIF (Risk Information Form) system for exchanging control- and risk-related information between the Member States' customs services. 90 % of the RIF data fields are also on the standard mutual assistance communication, and the information obtained from these two systems is used in many cases by the same services in the Member States, including investigation/intelligence and control services. Even if a potential risk has been reported using a RIF, the regulation requires a parallel message to OLAF using the mutual assistance procedure in cases of breaches of customs legislation. | 4.12. | Council Regulation (EC) No 648/2005 introduced a general requirement for a Community Customs Risk management framework. The RIF exchange is an integral part of the framework and the Commission's experience is that RIF information is presently fulfilling a key aim of reaching a wider range of front-line control officers. | OLAF and TAXUD are already and will continue cooperating to obtain maximum synergy between AFIS and RIF taking into account the differences between first phase control requirements and anti-fraud related actions. | 4.12 | Generalni direktorat za obdavčenje in carinsko unijo (GD TAXUD) je pred kratkim uvedel sistem obrazca za podatke o tveganju (Risk Information Form – RIF) za izmenjavo informacij v zvezi s kontrolami in tveganjem med carinskimi službami držav članic. 90 % polj na obrazcu za podatke o tveganju je tudi na standardnem sporočilu o medsebojni pomoči, informacije, pridobljene iz teh dveh sistemov, pa v državah članicah pogosto uporabljajo iste službe, vključno s preiskovalnimi/obveščevalnimi in kontrolnimi službami. Tudi kadar je morebitno tveganje sporočeno z obrazcem za podatke o tveganju, uredba v primerih kršitev carinske zakonodaje zahteva vzporedno sporočilo za OLAF z uporabo postopka medsebojne pomoči. | 4.12 | Uredba Europskega parlamenta in Sveta (ES) št. 648/2005 je uvedla splošno zahtevo po carinskem okviru za obvladovanje tveganj na ravni Skupnosti. Izmenjava informacij o tveganju (RIF) je sestavni del tega okvira in po izkušnjah Komisije informacije RIF izpolnjujejo svoj ključni namen, in sicer zajeti širši spekter mejnih kontrolnih organov. | OLAF in TAXUD že sodelujeta in bosta tudi nadaljevala sodelovanje z namenom ustvariti čim večjo sinergijo med AFIS in RIF, upoštevajoč razlike med nadzornimi zahtevami v prvi fazi in ukrepi, povezanimi z bojem proti goljufijam. |
| VAT own resource | Lastna sredstva iz DDV |
| 4.13. | The Commission succeeded in maintaining the frequency and quality of its on-the-spot inspections during the financial year 2005 in the enlarged European Union. | | 4.13 | Komisiji je v letu 2005 v razširjeni Evropski uniji uspelo ohraniti pogostost in kakovost njenih inšpekcijskih pregledov na kraju samem. | |
| 4.14. | The number of outstanding reservations (10) in respect of Member States' VAT statements remains high. With 37 reservations lifted and 41 new reservations set, the number increased to 111 at the end of the year 2005 and its breakdown between the Member States concerned is given in Table 4.2 . Their financial impact has not been estimated by the Commission. | 4.14. | The Commission places reservations where it disagrees with the Member State's figures or method, or where it requires evidence to justify the figures or method used, or where the Member State presents no figures. For these reasons their financial impact is seldom easy to estimate with accuracy. Moreover, the Commission would not want such estimation to discourage Member States from performing the sometimes difficult work of producing accurate data and appropriate methods of calculation. The Commission will nonetheless reexamine this question. | 4.14 | Število neodpravljenih pridržkov (10) v zvezi s poročili držav članic o prihodkih iz DDV ostaja visoko. Umaknjenih je bilo 37 pridržkov in določenih 41 novih, s čimer se je število pridržkov na koncu leta 2005 povečalo na 111. Njihova razčlenitev med državami članicami je navedena v Tabeli 4.2 . Komisija ni ocenila njihovega finančnega vpliva. | 4.14 | Komisija izraža pridržke, kadar se ne strinja s podatki ali metodami držav članic ali kadar te ne predložijo nikakršnih podatkov. Iz teh razlogov je redkokdaj mogoče natančno oceniti finančni vpliv. Še več, Komisija si ne želi, da bi taka ocena države članice odvrnila od opravljanja včasih težavne naloge pripravljanja točnih podatkov in ustreznih metod za izračun. Kljub vsemu bo to vprašanje vnovič preučila. |
| Table 4.2 — VAT reservations as at 31 December 2005 | Member States (11) | Number of reservations outstanding at 31.12.2004 | Reservations set in 2005 | Reservations lifted in 2005 | Number of reservations outstanding at 31.12.2005 | Oldest year to which reservations apply | Belgium | 4 | 5 | 3 | 6 | 1989 | Denmark | 1 | 0 | 0 | 1 | 1991 | Germany | 17 | 8 | 8 | 17 | 1999 | Greece | 13 | 0 | 0 | 13 | 1997 | Spain | 3 | 6 | 3 | 6 | 1999 | France | 9 | 4 | 6 | 7 | 1993 | Ireland | 1 | 9 | 0 | 10 | 1998 | Italy | 12 | 0 | 1 | 11 | 1995 | Luxembourg | 3 | 1 | 3 | 1 | 1997 | Netherlands | 2 | 1 | 2 | 1 | 2001 | Austria | 3 | 5 | 0 | 8 | 1995 | Portugal | 5 | 0 | 0 | 5 | 1996 | Finland | 6 | 1 | 0 | 7 | 1995 | Sweden | 21 | 1 | 11 | 11 | 1995 | United kingdom | 7 | 0 | 0 | 7 | 1995 | Total | 107 | 41 | 37 | 111 | | Tabela 4.2 – Pridržki za DDV 31. decembra 2005 | Države članice (11) | Število neodpravljenih pridržkov dne 31.12.2004 | Pridržki, sprejeti leta 2005 | Pridržki, umaknjeni leta 2005 | Število neodpravljenih pridržkov dne 31.12.2005 | Prvo leto, za katerega veljajo pridržki | Belgija | 4 | 5 | 3 | 6 | 1989 | Danska | 1 | 0 | 0 | 1 | 1991 | Nemčija | 17 | 8 | 8 | 17 | 1999 | Grčija | 13 | 0 | 0 | 13 | 1997 | Španija | 3 | 6 | 3 | 6 | 1999 | Francija | 9 | 4 | 6 | 7 | 1993 | Irska | 1 | 9 | 0 | 10 | 1998 | Italija | 12 | 0 | 1 | 11 | 1995 | Luksemburg | 3 | 1 | 3 | 1 | 1997 | Nizozemska | 2 | 1 | 2 | 1 | 2001 | Avstrija | 3 | 5 | 0 | 8 | 1995 | Portugalska | 5 | 0 | 0 | 5 | 1996 | Finska | 6 | 1 | 0 | 7 | 1995 | Švedska | 21 | 1 | 11 | 11 | 1995 | Združeno Kraljestvo | 7 | 0 | 0 | 7 | 1995 | Skupaj | 107 | 41 | 37 | 111 | |
| 4.15. | The Court notes that the lifting of a reservation largely depends on appropriate action being undertaken by the Member State in question. For certain reservations an infringement procedure can be started at the European Court of Justice. Apart from this there is at present no effective instrument for ensuring that Member States provide adequate information within clearly defined deadlines, so enabling the Commission to decide on the lifting of outstanding reservations within reasonable timescales. | 4.15. | Reservations are a device for keeping weak elements in VAT statements open for correction after the statutory time-limit of four years. The Commission considers that in those cases where the Member States apply either VAT or own resources legislation incorrectly, the infringement procedure may provide a remedy. For other cases, the Commission will examine the possibility and opportuneness of introducing, for instance into Council Regulation (EC) No 1553/89, an instrument of the kind suggested by the Court. | 4.15 | Sodišče ugotavlja, da je umik pridržka v veliki meri odvisen od tega, ali je zadevna država članica sprejela ustrezne ukrepe. Za nekatere pridržke je na Sodišču Evropskih skupnosti mogoče sprožiti postopek za ugotavljanje kršitev. Trenutno je to edini uspešni instrument za zagotavljanje, da države članice predložijo ustrezne informacije v jasno določenih rokih, s čimer Komisiji omogočijo sprejetje odločitve o umiku neodpravljenih pridržkov v razumnem času. | 4.15 | Pridržki so sredstvo, ki dopušča popravljanje šibkih točk v poročilih o prihodkih iz DDV po izteku štiriletnega zakonskega roka. Komisija meni, da bi lahko bil postopek o ugotavljanju prekrška ustrezno pravno sredstvo v primerih, kadar države članice nepravilno uporabljajo zakonodajo o DDV ali lastnih sredstvih. V drugih primerih bo Komisija preučila možnost in ustreznost vključitve instrumenta, ki ga predlaga Računsko sodišče, na primer v Uredbo Sveta (EGS, Euratom) št. 1553/89. |
| GNI own resource | Lastna sredstva iz BND |
| 4.16. | As regards the GNI own resource, there was still insufficient verification by the Commission of the underlying national accounts that form the basis for the figures forwarded in the GNI questionnaires (12). During 2005 Commission inspections as part of supervisory and control systems were limited to desk checks (13) in respect of the quality and consistency of data in the annual GNI questionnaires submitted by Member States. | 4.16. | In autumn, the Commission verifies the annual GNI questionnaires, using the same standardised checklist for all Member States, drawing extensively on Commission experts’ knowledge of the countries’ practices, and requesting additional information from the Member States, if necessary. The GNI questionnaires are submitted to the GNI Committee for examination. This approach makes the data adequate for provisional use in the budgetary calculations, taking account of existing reservations for Member States. | To complement this desk verification, the Commission will resume control missions to Member States after the new inventories are available and analysed in 2008, with more emphasis on the sources and methods used and on the reservations. Resource constraints must be taken into account in this exercise. | 4.16 | Komisija je glede lastnih sredstev iz BND še vedno premalo preverjala nacionalne račune, ki so podlaga za podatke, predložene v vprašalnikih o BND (12). V letu 2005 so bili Komisijini inšpekcijski pregledi v okviru nadzornih in kontrolnih sistemov, ki so se nanašali na kakovost in doslednost podatkov v letnih vprašalnikih o BND, ki jih predložijo države članice, omejeni na preglede dokumentacije (13). | 4.16 | Komisija jeseni preverja letne vprašalnike o BND, pri čemer uporablja enake standardizirane obrazce za vse države članice in izdatno črpa iz strokovnega znanja Komisije na področju prakse v različnih državah ter po potrebi od njih zahteva dodatne informacije. Vprašalniki o BND se predložijo odboru za BND v pregled. Zaradi takega pristopa so podatki ustrezni za okvirno uporabo v proračunskih izračunih, ob upoštevanju pridržkov za države članice. | V dopolnitev tega preverjanja dokumentacije bo Komisija znova začela izvajati kontrolne misije v državah članicah, in sicer ko bodo leta 2008 na voljo in analizirani novi opisi metodologij, z več poudarka na uporabljenih virih in metodah ter pridržkih. Pri izvajanju te naloge je treba upoštevati omejenost sredstev. |
| 4.17. | In its Annual Report concerning the financial year 2004 (14) the Court drew attention to some weaknesses in the quality reports submitted by Member States. A review of the quality reports submitted in 2005 showed that most of these weaknesses had been addressed. However, there was still no reporting on the results of investigations of the quality of GNI and its components carried out by Member States. | 4.17. | The Commission has urged Member States to step up their efforts in reporting the results of their investigations of GNI quality (see reply to 4.30(c)). | 4.17 | Sodišče je v svojem Letnem poročilu za proračunsko leto 2004 (14) opozorilo na nekatere pomanjkljivosti v poročilih o kakovosti, ki so jih predložile države članice. Pregled poročil o kakovosti, predloženih leta 2005, je pokazal, da je bila večina teh pomanjkljivosti odpravljenih. Vendar še vedno ni bilo poročanja o rezultatih preiskav o kakovosti BND in njegovih sestavnih delov, ki so jih izvedle države članice. | 4.17 | Komisija je države članice pozvala, da okrepijo prizadevanja za poročanje o preiskavah kakovosti BND (glej odgovor na 4.30(c)). |
| 4.18. | At the end of the 2005 financial year there were 63 outstanding specific reservations (15) in total (the majority for years 1995 to 2001), with an unequal spread between the EU-15 Member States, both in respect of the number of reservations and the action taken to have them lifted, see Table 4.3 . | | 4.18 | Na koncu proračunskega leta 2005 je bilo neodpravljenih posebnih pridržkov skupno 63 (15) (večina za obdobje 1995–2001), ki so bili tako glede na njihovo število kot na ukrepe, sprejete za njihov umik, neenakomerno porazdeljeni med državami članicami. Glej Tabelo 4.3 . | |
| Table 4.3 — GNI reservations as at 31 December 2005 | Member States (16) | Number of reservations outstanding at 31.12.2004 | Reservations set in 2005 | Reservations lifted in 2005 | Number of reservations outstanding at 31.12.2005 (17) | Belgium | 3 | — | — | 3 | Denmark | 5 | — | — | 5 | Germany | 1 | 3 | 1 | 3 | Greece | 7 | — | — | 7 | Spain | 5 | — | — | 5 | France | 8 | — | — | 8 | Ireland | 4 | — | — | 4 | Italy | 4 | — | — | 4 | Luxembourg | 1 | 8 | 1 | 8 | Netherlands | 4 | — | 2 | 2 | Austria | 4 | — | 3 | 1 | Portugal | 4 | — | — | 4 | Finland | 3 | — | — | 3 | Sweden | 0 | — | — | 0 | United kingdom | 6 | — | — | 6 | Total | 59 | 11 | 7 | 63 | Tabela 4.3 – Pridržki za BND 31. decembra 2005 | Države članice (16) | Število neodpravljenih pridržkov dne 31.12.2004 | Pridržki, sprejeti leta 2005 | Pridržki, umaknjeni leta 2005 | Število neodpravljenih pridržkov dne 31.12.2005 (17) | Belgija | 3 | — | — | 3 | Danska | 5 | — | — | 5 | Nemčija | 1 | 3 | 1 | 3 | Grčija | 7 | — | — | 7 | Španija | 5 | — | — | 5 | Francija | 8 | — | — | 8 | Irska | 4 | — | — | 4 | Italija | 4 | — | — | 4 | Luksemburg | 1 | 8 | 1 | 8 | Nizozemska | 4 | — | 2 | 2 | Avstrija | 4 | — | 3 | 1 | Portugalska | 4 | — | — | 4 | Finska | 3 | — | — | 3 | Švedska | 0 | — | — | 0 | Združeno Kraljestvo | 6 | — | — | 6 | Skupaj | 59 | 11 | 7 | 63 |
| 4.19. | The Commission will have to put in place a further reservation applicable to all EU-15 Member States in respect of the inclusion of illegal activities in GNI, to allow adjustments to be made in the aggregates concerned, going back to the year 2002 (18). | 4.19. | The Commission notified a reservation covering illegal activities to the Member States in July 2006. | 4.19 | V zvezi z vključitvijo nezakonitih dejavnosti v BND bo morala Komisija sprejeti dodaten pridržek, ki bo veljal za vse države članice EU-15, da se omogoči prilagoditev zadevnih agregatov od leta 2002 naprej (18). | 4.19 | Komisija je julija 2006 državam članicam sporočila pridržek glede nezakonitih dejavnosti. |
| Financial Intermediation Services Indirectly Measured (FISIM) | Posredno merjene storitve finančnega posredništva (PMSFP) |
| 4.20. | Since 2005 new rules on the allocation of FISIM within the European system of national and regional accounts (ESA 95) apply (19). The objective is to achieve a more accurate intra-Community comparison of GNI levels of Member States. According to Eurostat (20), the application of these new rules would result in a significant increase of GNI which varies across Member States and years, but roughly ranges between 0,5 and 2 %. | | 4.20 | Od leta 2005 veljajo nova pravila za razporeditev PMSFP znotraj Evropskega sistema nacionalnih in regionalnih računov (ESR 95) (19). Cilj je znotraj Skupnosti dobiti natančnejšo primerjavo ravni BND držav članic. Po navedbah Eurostata (20) bi uporaba teh novih pravil povzročila znatno povečanje BND, ki je po državah članicah in po letih različen, vendar se giblje med približno 0,5 in 2 %. | |
| 4.21. | In cases where modifications to the ESA 95 result in significant changes in the GNI, the Council is required to decide whether these modifications shall apply for the purpose of own resources on the basis of a proposal made by the Commission (21). Although the decision setting new rules for the allocation of FISIM within ESA 95 had already been taken in 2002, the Commission has not yet presented any proposal for FISIM allocation for own resources purposes. Such an allocation would have an impact on the incidence of the financial burden on the Member States. | 4.21. | Statistical changes adopted by the EU in order to improve the methodology of ESA and achieve a more accurate comparison of economic activity among Member States should apply also to own resources payments, once agreed changes are applied in a uniform manner across Member States. The Commission will therefore present a proposal to include allocated FISIM for GNI own resources when it considers that all Member States are able to implement this adjustment in a uniform manner. | 4.21 | V primerih, ko spremembe ESR 95 povzročijo večje spremembe BND, mora Svet na osnovi predloga Komisije odločiti, ali se te spremembe uporabljajo za namene lastnih sredstev (21). Čeprav je bila odločitev, ki določa nova pravila za razporeditev PMSFP v ESR 95, sprejeta že leta 2002, Komisija še ni predstavila nobenega predloga za razporeditev PMSFP za namene lastnih sredstev. Takšna razporeditev bi vplivala na finančno breme držav članic. | 4.21 | Statistične spremembe, ki jih je sprejela EU, da bi izboljšala metodologijo ESA in dosegla točnejšo primerjavo gospodarske dejavnosti med državami članicami, bi morale veljati tudi za plačila iz lastnih sredstev, takoj ko se dogovorjene spremembe začnejo uporabljati enotno v vseh državah članicah. Komisija bo zato predstavila predlog za vključitev dodeljenih posredno merjenih storitev finančnega posredništva (PMSFP) za lastna sredstva BND, ko bo menila, da so vse države članice zmožne to prilagoditev izvesti usklajeno. |
| Supervisory and control systems in Member States | Nadzorni in kontrolni sistemi v državah članicah |
| Traditional own resources | Tradicionalna lastna sredstva |
| 4.22. | The systems for customs supervision and for accounting for traditional own resources were generally found to be functioning correctly. However, an examination of Community transit found that many Member States (22) did not have effective systems for starting enquiries on time when there was doubt about the arrival of consignments, and there were also considerable delays in later stages of the enquiry and recovery procedures. As a result duties were frequently collected late in such cases. In several Member States (23) customs control of goods in temporary storage (24) was not sufficient to ensure that the time-limits and other rules in the Community Customs Code were observed. In one Member State (25) the intervals between customs audits of economic operators could routinely exceed three years, thus putting traditional own resources at risk because of time-barring. | 4.22. | All the Court’s comments will be followed up with the relevant Member States. | For transit under the paper-based system there were frequent queries regarding the proper discharge of movements of goods — which often took a very long time to resolve. With 2005's full implementation of the New Computerised Transit System (NCTS) a much-improved framework is now in place. Fewer queries about the full and timely discharge of movements may be expected and those that do arise are likely to be resolved more speedily. The Commission is currently examining the application of the transit provisions in Member States. The initial findings suggest that accounting delays affecting traditional own resources relate to movements managed under the old rather than the new system and that present trends are encouraging. In addition, a separate review of the enquiry procedure is underway. | Customs controls increasingly happen inland via audit-based examinations of commercial records scheduled on the basis of a risk analysis. The Member State concerned intends to revise its strategy to minimise the risk of time-barring. | 4.22 | Glede sistemov za carinski nadzor in računovodskih sistemov za tradicionalna lastna sredstva je bilo na splošno ugotovljeno, da delujejo pravilno. Toda pri preučitvi skupnostnega tranzita je bilo ugotovljeno, da veliko držav članic (22) ni imelo uspešnih sistemov za pravočasno začenjanje preiskav v primeru dvoma o prispetju pošiljk ter da je na poznejših stopnjah preiskovalnih postopkov in postopkov izterjave prihajalo do znatnih zamud. Posledično so bile dajatve v teh primerih pogosto pobrane z zamudo. V več državah članicah (23) carinski nadzor nad začasno skladiščenim blagom (24) ni bil zadosten, da bi se zagotovilo spoštovanje rokov in drugih pravil Carinskega zakonika Skupnosti. V eni od držav članic (25) so bili lahko časovni presledki med carinskimi revizijami gospodarskih subjektov rutinsko daljši od treh let, kar zaradi zastaranja ogroža tradicionalna lastna sredstva. | 4.22 | Vse pripombe Računskega sodišča bodo obravnavane skupaj z zadevnimi državami članicami. | Pri tranzitu v sistemu, ki temelji na papirnati dokumentaciji, so se pogosto pojavljala poizvedovanja o ustreznem izvajanju pretoka blaga, ki jih je bilo pogosto zelo zamudno reševati. S celovito uvedbo novega računalniškega tranzitnega sistema (NCTS) leta 2005 je zdaj na voljo precej izboljšan okvir. Pričakovati je manj poizvedovanj o popolnem in pravočasnem izvajanju pretoka blaga, za preostala pa je zelo verjetno, da bodo rešena hitreje. Komisija preučuje uporabo določb o tranzitu v državah članicah. Prve ugotovitve kažejo, da so računovodske zamude, ki vplivajo na tradicionalna lastna sredstva, povezane z dejavnostmi, ki se vodijo po starem, in ne novem sistemu, in da so trendi spodbudni. Poleg tega je v pripravi ločen pregled poizvedovalnega postopka. | Carinske kontrole se vse pogosteje izvajajo v notranjosti držav z revizijskimi pregledi poslovne dokumentacije na podlagi analize tveganja. Zadevna država članica namerava popraviti svojo strategijo, da čim bolj zmanjša tveganje zastaranja. |
| GNI own resource | Lastna sredstva iz BND |
| 4.23. | In its Annual Report concerning the financial year 2004, the Court noted that there were significant differences between Member States as regards the existence and implementation of certain elements of supervisory and control systems at Statistical Offices with respect to the compilation of national accounts. In 2005 the examination was extended to six more Member States (26) and a number of weaknesses were identified in the following areas: | (a) | the performance of a formal and structured risk analysis in respect of the process of national accounts compilation (27); | (b) | the existence of agreements or equivalent arrangements between national accounts departments and units providing basic statistical data, which set out the conditions for the delivery and the quality of data (28); | (c) | the systematic production of ‘quality reports’ accompanying statistical surveys (29); | (d) | the performance of internal audits on the process of statistical data collection and compilation (30). | 4.23. | See reply to 4.25. | 4.23 | Sodišče je v svojem Letnem poročilu za proračunsko leto 2004 ugotovilo, da so med statističnimi uradi držav članic znatne razlike pri obstoju in izvajanju določenih sestavnih delov nadzornih in kontrolnih sistemov v zvezi s sestavljanjem nacionalnih računov. Leta 2005 je preučitev zajela še dodatnih šest držav članic (26) in odkrito je bilo veliko število pomanjkljivosti na naslednjih področjih: | (a) | izvajanje uradne in strukturirane analize tveganja za proces sestavljanja nacionalnih računov (27); | (b) | obstoj sporazumov ali enakovrednih ureditev, ki določajo pogoje za pošiljanje in kakovost podatkov, med oddelki za nacionalne račune in enotami, ki zagotavljajo osnovne statistične podatke (28); | (c) | sistematična priprava „poročil o kakovosti“, ki spremljajo statistične raziskave (29); | (d) | izvajanje notranjih revizij procesa zbiranja in sestavljanja statističnih podatkov (30). | 4.23 | Glej odgovor na točko 4.25. |
| 4.24. | In 2005 the European Statistics Code of Practice (31) was adopted, providing basic principles for enhancing the quality of statistical products (including national accounts). During 2005 National Statistical Offices had to perform a self-assessment on their compliance with the basic principles of this code. These self-assessments will be complemented and validated by peer reviews taking place in 2006 and 2007 and co-ordinated by the Commission. | | 4.24 | Leta 2005 je bil sprejet Kodeks ravnanja evropske statistike (31), ki določa osnovna načela za izboljšanje kakovosti statističnih izdelkov (vključno z nacionalnimi računi). Leta 2005 so morali državni statistični uradi izvesti samooceno svojega upoštevanja osnovnih načel tega kodeksa. Te samoocene bodo dopolnili in potrdili medsebojni pregledi, ki bodo potekali v letih 2006 in 2007 in jih bo usklajevala Komisija. | |
| 4.25. | The Court remains of the view that the differences in the existence and implementation of supervisory and control systems could lead to varying degrees of reliability, comparability and exhaustiveness of national accounts. | 4.25. | The Commission uses a standardised tool to verify the reliability, comparability and exhaustiveness of all Member States’ GNI data used for own resources, including detailed descriptions of sources and methods (GNI inventories) with annual updates in the form of the quality reports. The Commission considers that this approach is essential for the validation of the reliability, comparability and exhaustiveness of GNI data. | The implementation by Member States of supervisory and control systems in respect of national accounts compilation could further reinforce this assurance. The Commission will therefore actively promote the sharing of good organisational practices among Member States. | 4.25 | Sodišče še vedno meni, da lahko razlike pri obstoju in izvajanju nadzornih in kontrolnih sistemov privedejo do različnih stopenj zanesljivosti, primerljivosti in izčrpnosti nacionalnih računov. | 4.25 | Komisija uporablja standardizirano orodje za preverjanje zanesljivosti, primerljivosti in izčrpnosti podatkov o BND vseh držav članic, ki se uporabljajo za lastna sredstva, vključno s podrobnimi opisi virov in metod (opisi metodologije BND) z letnimi posodobitvami v obliki poročil o kakovosti. Komisija meni, da je ta pristop bistven za potrditev zanesljivosti, primerljivosti in izčrpnosti podatkov o BND. | Izvajanje nadzornih in kontrolnih sistemov v državah članicah v zvezi z zbiranjem nacionalnih podatkov bi lahko okrepilo to zanesljivost. Komisija bo zato dejavno spodbujala izmenjavo dobrih organizacijskih praks med državami članicami. |
| Conclusions and recommendations | Zaključki in priporočila |
| 4.26. | Taking into account the scope of the audit (see paragraph 4.3) and with the exception of the B-account matters noted in paragraphs 4.6 to 4.7, the Court found that in all material respects the systems for customs supervision were satisfactory, the accounts recording traditional own resources were reliable and the underlying transactions were legal and regular. | | 4.26 | Ob upoštevanju obsega revizije (glej odstavek 4.3) in z izjemo zadev, povezanih z računi B, navedenih v odstavkih 4.6–4.7, je Sodišče ugotovilo, da so bili sistemi za carinski nadzor v vseh pomembnih vidikih ustrezni, računi, v katerih se evidentirajo tradicionalna lastna sredstva, zanesljivi, z njimi povezane transakcije pa zakonite in pravilne. | |
| 4.27. | As regards traditional own resources, the Court recommends that: | 4.27. | | 4.27 | V zvezi s tradicionalnimi lastnimi sredstvi Sodišče priporoča, da: | 4.27 | |
| (a) | in order to improve the effectiveness of mutual assistance and reduce the risk of time-barred claims, OLAF and DG TAXUD should streamline both reporting and monitoring systems and work towards a more integrated approach, for example by means of an inter-DG action plan (paragraph 4.12) and, | (a) | OLAF and DG TAXUD are already cooperating on a more integrated approach to streamlining reporting and monitoring systems, see reply to 4.12. | (a) | OLAF in GD TAXUD za izboljšanje uspešnosti medsebojne pomoči in zmanjšanje tveganja zastaranja zahtevkov racionalizirata sisteme za poročanje in spremljanje ter si prizadevata za bolj integriran pristop, na primer z akcijskim načrtom, ki bi zajemal več generalnih direktoratov (odstavek 4.12), in | (a) | OLAF in GD TAXUD že sodelujeta pri pripravi celovitejšega pristopa k racionalizaciji sistemov poročanja in spremljanja; glej odgovor na 4.12. |
| (b) | in the light of the continued problems with the B accounts, the Commission should consider in due course whether the current Regulation specifies the requirements with sufficient clarity, whether there is scope for providing guidance on best practice, and whether the procedures can be simplified in order to reduce the level of errors (paragraph 4.7). | (b) | In 2004, the Commission obtained Council approval of regulatory amendments to the B account arrangements. There is a transitional period for the changes ending in 2009. The effect of these changes should be evaluated before any further alterations are embarked upon. In the meantime the Commission will continue to inform Member States about the correct use of B accounts and the implications of Court of Justice judgments affecting the accounting treatment of traditional own resources. | (b) | Komisija glede na nadaljevanje težav z računi B ob ustreznem času razmisli, ali veljavna Uredba dovolj jasno določa zahteve, ali obstaja možnost za zagotavljanje vodstva v zvezi z najboljšo prakso ter ali je postopke mogoče poenostaviti, da se zmanjša stopnja napak (odstavek 4.7). | (b) | Leta 2004 je Komisija od Sveta dobila odobritev regulativnih sprememb določb, ki urejajo račun B. V zvezi s spremembami velja prehodno obdobje, ki se konča leta 2009. Pred uvedbo kakršnih koli nadaljnjih prilagoditev je treba oceniti učinek teh sprememb. Komisija bo medtem še naprej obveščala države članice o pravilni uporabi računov B in o posledicah sodb Sodišča, ki bodo vplivale na računovodsko obravnavo tradicionalnih lastnih sredstev. |
| 4.28. | Taking into account the scope of the audit as set out in paragraph 4.5 the Court found that, on the basis of data supplied by Member States, the VAT and GNI resources in all material respects were correctly calculated, collected and entered in the Community accounts by the Commission. | | 4.28 | Ob upoštevanju obsega revizije, kot je opisan v odstavku 4.5, je Sodišče na osnovi podatkov, ki so jih posredovale države članice, ugotovilo, da je Komisija v vseh pomembnih vidikih pravilno izračunala, pobrala in vknjižila sredstva iz DDV in BND v račune Skupnosti. | |
| 4.29. | In respect of the Commission's controls on the systems underlying the calculation of the VAT own resource, the Court: | 4.29. | | 4.29 | Glede kontrol sistemov, povezanih z izračunavanjem lastnih sredstev iz DDV, ki jih izvaja Komisija, Sodišče: | 4.29 | |
| (a) | notes that reservations impact on the correctness of Member States' VAT statements, especially given the high number (111), and recommends that, where possible, the Commission quantify the impact of these reservations in consultation with the Member States (see paragraph 4.14); | (a) | Wherever there is a reservation, the Commission continues its discussion with the Member State until a solution is found, which is then presented to the Advisory Committee on Own Resources. The Commission will examine the possibility of ranking reservations according to their potential financial importance, while at the same time continuing discussions with national authorities in order to achieve the definitive solution. | (a) | ugotavlja, da pridržki, zlasti glede na njihovo številnost (111), vplivajo na pravilnost poročil držav članic o prihodkih iz DDV, ter priporoča, naj Komisija ob posvetovanju z državami članicami količinsko ovrednoti vpliv teh pridržkov, kjer je to mogoče (glej odstavek 4.14); | (a) | Kadar koli obstaja pridržek, Komisija nadaljuje svojo razpravo z državo članico, dokler ne najdeta rešitve, ki se nato predloži svetovalnemu odboru za lastna sredstva. Komisija bo preučila možnost razvrščanja pridržkov glede na njihov potencialni finančni vpliv, hkrati pa z nacionalnimi organi nadaljevala razprave za oblikovanje dokončne rešitve. |
| (b) | recommends that the Commission introduces an instrument for ensuring that reservations are lifted within reasonable timescales (see paragraph 4.15). | (b) | The Commission will examine the possibility and opportuneness of introducing into Council Regulation 1553/89 the practice with regard to reservations and setting out the procedure for their implementation (see reply to paragraph 4.15). | (b) | priporoča, da Komisija uvede instrument, ki bo zagotavljal, da se pridržki umaknejo v razumnem času (glej odstavek 4.15). | (b) | Komisija bo preučila možnost in ustreznost uvedbe prakse v zvezi s pridržki v Uredbo Sveta (EGS, Euratom) št. 1553/89 ter tudi možnost opredelitve postopka za njihovo izvedbo (glej odgovor na odstavek 4.15). |
| 4.30. | The Court's audit work on the GNI own resource has identified weaknesses that could impact on the quality of the data on which establishment of Member States' GNI contributions is based. The Court recommends that the Commission: | 4.30. | | 4.30 | Z revizijskim delom Sodišča v zvezi z lastnimi sredstvi iz BND so bile odkrite pomanjkljivosti, ki lahko vplivajo na kakovost podatkov, na podlagi katerih se določijo prispevki držav članic iz BND. Sodišče priporoča, da Komisija: | 4.30 | |
| (a) | perform more verification checks on selected national accounts aggregates (see paragraph 4.16); | (a) | The approach outlined in the reply to paragraph 4.16 makes the data adequate for provisional use in the budgetary calculations, taking account of existing reservations for Member States. | The Commission is currently discussing with the Member States in the GNI Committee ways in which more direct verification in the sense indicated by the Court might be carried out, as well as the scope and appropriate timing for these checks. | Resource constraints must be taken into account in these control exercises. | (a) | izvede več preverjalnih pregledov izbranih agregatov nacionalnih računov (glej odstavek 4.16); | (a) | Z uporabo pristopa, opisanega v odgovoru na odstavek 4.16, so podatki ustrezni za okvirno uporabo v proračunskih izračunih, ob upoštevanju pridržkov za države članice. | Komisija z državami članicami v odboru za BND obravnava načine, kako izvajati bolj neposredno preverjanje v smislu, ki ga navaja Računsko sodišče, ter tudi obseg in ustrezen časovni načrt za te preglede. | Pri izvajanju teh nadzornih nalog je treba upoštevati omejenost sredstev. |
| (b) | further encourage Member States to undertake actions allowing reservations to be lifted (see paragraphs 4.18 to 4.19); | (b) | At the GNI Committee meeting on 3 and 4 July 2006 the Commission further encouraged Member States to accelerate work aimed at having their reservations lifted. | (b) | še naprej spodbuja države članice k izvajanju ukrepov, ki omogočajo umik pridržkov (glej odstavka 4.18–4.19); | (b) | Na sestanku odbora za BND 3.–4. julija 2006 je Komisija dodatno spodbudila države članice, da pospešijo delo, usmerjeno v odpravljanje njihovih pridržkov. |
| (c) | formulate more precise guidelines in respect of the reporting on results of investigations on the quality of GNI and its components (see paragraph 4.17); | (c) | The GNI Committee meeting on 3 and 4 July 2006 addressed the issue of GNI quality investigations at national level. The Commission in particular urged Member States to step up their efforts in reporting the results of their investigations of GNI quality. | (c) | oblikuje natančnejše smernice za poročanje o rezultatih preiskav o kakovosti BND in njegovih sestavnih delov (glej odstavek 4.17); | (c) | Na sestanku odbora za BND 3.–4. julija 2006 je bilo obravnavano tudi vprašanje preiskav kakovosti BND na nacionalni ravni. Komisija je zlasti pozvala države članice, da pospešijo svoja prizadevanja pri poročanju o svojih preiskavah kakovosti BND. |
| (d) | review the implementation in Member States of supervision and controls in respect of the national accounts compilation and to encourage implementation of best practices (see paragraphs 4.24 to 4.25); | (d) | The Commission will actively promote the sharing of good organisational practices among Member States, even though the organisational aspects of national statistical offices fall under the responsibility of Member States. | (d) | pregleda izvajanje nadzora in kontrol v državah članicah pri sestavljanju nacionalnih računov ter spodbuja izvajanje najboljših praks (glej odstavka 4.24–4.25); | (d) | Komisija bo dejavno spodbujala izmenjavo dobrih organizacijskih praks med državami članicami, čeprav organizacijski vidiki nacionalnih statističnih uradov spadajo pod pristojnost držav članic. |
| (e) | present a proposal for FISIM to be included in the GNI used for the calculation of own resources (see paragraphs 4.20 to 4.21). | (e) | The Commission will present a proposal to include allocated FISIM for GNI own resources when it considers that all Member States are able to implement this adjustment in a uniform manner which is expected to occur in 2008 (see reply to paragraph 4.21). | (e) | predstavi predlog za vključitev PMSFP v BND, ki se uporablja za izračun lastnih sredstev (glej odstavka 4.20–4.21). | (e) | Komisija bo predstavila predlog za vključitev dodeljenih PMSFP za lastna sredstva BND, ko bo menila, da so vse države članice zmožne izvesti to prilagoditev usklajeno, kar se bo predvidoma zgodilo leta 2008 (glej odgovor na odstavek 4.21). |
| FOLLOW-UP OF PREVIOUS OBSERVATIONS | NADALJNJE UKREPANJE PO PREJŠNJIH UGOTOVITVAH |
| Traditional own resources: B-account adjustment | Tradicionalna lastna sredstva: Popravki računov B |
| 4.31. | Entitlements without security, and those which have been challenged and might be subject to change, need not be made available to the Commission until payment is received, provided that they are entered by the Member States in separate accounts (the B accounts). To recognise the uncertainty of recovery, the Commission enters in its balance-sheet a write-down, based since 2004 on estimates provided by the Member States. | | 4.31 | Pravic brez zavarovanja in pravic, za katere je bila vložena pritožba in ki se lahko spremenijo, do prejema plačila ni treba dati na razpolago Komisiji, če jih države članice knjižijo na posebne račune (račune B). Komisija v svojo bilanco stanja vnese odpis, s čimer izkaže, da izterjava ni gotova, ta odpis pa od leta 2004 temelji na ocenah, ki jih zagotavljajo države članice. | |
| 4.32. | For 2004, because most of the Member States had not provided information about the methods they used to make their estimates, the Court was unable to confirm the amount of the write-down (32). The Court has reviewed the 2005 calculation as a whole, together with the checks made by the Commission, and although some Member States have not yet fully developed procedures to ensure the consistency of their estimations, the Court finds the total adjustment (33) reasonable. | | 4.32 | Ker večina držav članic ni zagotovila informacij o metodah, ki jih uporabljajo za izdelavo ocen, Sodišče za leto 2004 ni moglo potrditi zneska odpisa (32). Sodišče je izračun za leto 2005 pregledalo kot celoto, skupaj s pregledi, ki jih je izvedla Komisija, in čeprav nekatere države članice še niso v celoti razvile postopkov za zagotavljanje doslednosti svojih ocen, Sodišče ugotavlja, da je skupni popravek (33) razumen. | |
| (1) Contains surplus from previous financial year and miscellaneous revenue. | (1) Vsebuje presežek iz prejšnjega proračunskega leta in razne prihodke. |
| (2) The traditional own resources are collected by Member States on behalf of the European Union, retaining 25 % to cover collection costs. | (2) Tradicionalna lastna sredstva za Evropsko unijo poberejo države članice, pri čemer zadržijo 25 % za kritje stroškov zbiranja. |
| (3) In contrast to traditional own resources, the VAT and GNI own resources are contributions resulting from the application of uniform rates to Member States' harmonised VAT assessment bases or to the Member States' GNI, calculated according to Community rules. | (3) V nasprotju s tradicionalnimi lastnimi sredstvi so lastna sredstva iz DDV in BND prispevki, ki izvirajo iz uporabe enotnih stopenj pri usklajenih ocenah osnove DDV držav članic ali BND držav članic in ki so izračunani po pravilih Skupnosti. |
| (4) Belgium, the Czech Republic, Germany, Ireland, Luxembourg, Malta, the Netherlands, and the United Kingdom. In addition, the traditional own resources accounting systems were reviewed in Italy, Poland and Sweden. | (4) Belgija, Češka, Nemčija, Irska, Luksemburg, Malta, Nizozemska in Združeno kraljestvo. Računovodski sistemi za tradicionalna lastna sredstva so bili poleg tega pregledani tudi v Italiji, na Poljskem in Švedskem. |
| (5) Belgium, the Czech Republic, Germany, Ireland, Italy, Greece, Spain, Finland and the United Kingdom. | (5) Belgija, Češka, Nemčija, Irska, Italija, Grčija, Španija, Finska in Združeno kraljestvo. |
| (6) Article 18 of Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the Communities' own resources (OJ L 130, 31.5.2000, p. 1), as amended by Regulation (EC, Euratom) No 2028/2004 (OJ L 352, 27.11.2004, p. 1). | (6) Člen 18 Uredbe Sveta (ES, Euratom) št. 1150/2000 z dne 22. maja 2000 o izvajanju Sklepa št. 94/728/ES, Euratom o sistemu virov lastnih sredstev Skupnosti (UL L 130, 31.5.2000, str. 1), kakor je bila spremenjena z Uredbo (ES, Euratom) št. 2028/2004 (UL L 352, 27.11.2004, str. 1). |
| (7) Article 6(5) of Regulation (EC, Euratom) No 1150/2000. | (7) Člen 6(5) Uredbe (ES, Euratom) št. 1150/2000. |
| (8) Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters (OJ L 82, 22.3.1997, p. 1), as last amended by Regulation (EC) No 807/2003 (OJ L 122, 16.5.2003, p. 36). | (8) Uredba Sveta (ES) št. 515/97 z dne 13. marca 1997 o medsebojni pomoči med upravnimi organi držav članic in sodelovanju med njimi in Komisijo zaradi zagotavljanja pravilnega izvajanja carinske in kmetijske zakonodaje (UL L 82, 22.3.1997, str. 1), kakor je bila nazadnje spremenjena z Uredbo (ES) št. 807/2003 (UL L 122, 16.5.2003, str. 36). |
| (9) Special Report No 1/2005 (OJ C 202, 18.8.2005). | (9) Posebno poročilo št. 1/2005 (UL C 202, 18.8.2005). |
| (10) Reservations relate to the use of reliable quantitative data and an acceptable methodology in the production of VAT statements by Member States and make it possible for corrections to be made to these statements after the four year time limit set in Community legislation. | (10) Pridržki so povezani z uporabo zanesljivih količinskih podatkov in sprejemljive metodologije pri izdelavi poročil držav članic o prihodkih iz DDV ter omogočajo popravke v teh izjavah tudi po izteku štiriletnega roka, določenega z zakonodajo Skupnosti. |
| (11) No reservations have been set for the ten new Member States as they submitted their first VAT statements in 2005. | (11) Za nove države članice niso bili sprejeti nobeni pridržki, ker so prva poročila o prihodkih iz DDV oddale leta 2005. |
| (12) Document based on a common model by which the National Statistical Offices communicate the GNI figures to Eurostat each year. These figures serve as a basis for the calculation of the GNI own resource. | (12) Dokument temelji na skupnem vzorcu, po katerem državni statistični uradi Eurostatu vsako leto sporočajo podatke o BND. Ti podatki so podlaga za izračun lastnih sredstev iz BND. |
| (13) With the exception of a mission to Germany. | (13) Z izjemo službenega obiska v Nemčiji. |
| (14) See Annual Report concerning the financial year 2004, paragraphs 3.36 to 3.37. | (14) Letno poročilo za proračunsko leto 2004, odstavka 3.36–3.37. |
| (15) Reservations in respect of the GNI resource relate to sources and methods used by Member States for the compilation of national accounts aggregates and make it possible to adjust GNI aggregates after the four year time limit set in Community legislation. | (15) Pridržki v zvezi z lastnimi sredstvi iz BND so povezani z viri in metodami, ki jih države članice uporabljajo za sestavljanje agregatov nacionalnih računov, in omogočajo prilagoditev agregatov BND po izteku štiriletnega roka, ki ga določa zakonodaja Skupnosti. |
| (16) As yet no reservations are in place for any of the ten new Member States as their ESA 95 inventories do not have to be submitted until the end of 2006. | (16) Za nove države članice ni še nobenih pridržkov, saj morajo opise statističnih metod za ESR 95 predložiti šele do konca leta 2006. |
| (17) Austria, Belgium, Denmark, Germany, Greece, France, Ireland, Italy, the Netherlands, Spain and Portugal have submitted revised figures for some of the outstanding reservations to enable the Commission to take a decision. | (17) Avstrija, Belgija, Danska, Nemčija, Grčija, Francija, Irska, Italija, Nizozemska, Španija in Portugalska so za nekatere neodpravljene pridržke predložile popravljene podatke, da bi Komisiji omogočile sprejetje odločitve. |
| (18) See Annual Report concerning the financial year 2004, paragraphs 3.43 to 3.44 and the corresponding Commission replies. | (18) Glej Letno poročilo za proračunsko leto 2004, odstavka 3.43–3.44 in ustrezne odgovore Komisije. |
| (19) Commission Regulation (EC) No 1889/2002 of 23 October 2002 on the implementation of Council Regulation (EC) No 448/98 completing and amending Regulation (EC) No 2223/96 with respect to the allocation of financial intermediation services indirectly measured (FISIM) within the ESA (OJ L 286, 24.10.2002, p. 11). | (19) Uredba Komisije (ES) št. 1889/2002 z dne 23. oktobra 2002 o izvajanju Uredbe Sveta (ES) št. 448/98 o dopolnitvi in spremembi Uredbe (ES) št. 2223/96 glede razporeditve posredno merjenih storitev finančnega posredništva (PMSFP) v okviru Evropskega sistema nacionalnih in regionalnih računov (ESR) (UL L 286, 24.10.2002, str. 11). |
| (20) ‘Changes to National Accounts in 2005’, Eurostat paper dated 14 February 2006. | (20) „Spremembe nacionalnih računov v letu 2005“, publikacija Eurostata z dne 14. februarja 2006. |
| (21) Article 2(7) of Council Decision 2000/597/EC, Euratom of 29 September 2000 on the system of the European Communities' own resources (OJ L 253, 7.10.2000, p. 42). | (21) Člen 2(7) Sklepa Sveta 2000/597/ES, Euratom z dne 29. septembra 2000 o sistemu virov lastnih sredstev Evropskih skupnosti (UL L 253, 7.10.2000, str. 42). |
| (22) Belgium, Germany, Spain, France, Italy, Latvia, Hungary, Poland, Slovenia and Sweden. | (22) Belgija, Nemčija, Španija, Francija, Italija, Latvija, Madžarska, Poljska, Slovenija in Švedska. |
| (23) The Czech Republic, Germany, Malta and the United Kingdom. | (23) Češka, Nemčija, Malta in Združeno kraljestvo. |
| (24) Goods that have arrived and been included on a summary customs declaration, but which are awaiting the formalities necessary for them to be assigned a definite customs-approved treatment or use (such as release for free circulation). | (24) Blago, ki je prispelo in je bilo zajeto v skupni carinski deklaraciji, vendar čaka, da se opravijo formalnosti, ki so potrebne, da blago pridobi carinsko dovoljeno rabo ali uporabo (kot je sprostitev v prosti promet). |
| (25) The United Kingdom. Under the Community Customs Code additional customs duty cannot normally be charged more than three years after the original customs debt was incurred. | (25) Združeno kraljestvo. Po Carinskem zakoniku Skupnosti dodatnih carinskih dajatev po preteku treh let od nastanka prvotnega carinskega dolga običajno ni več mogoče zaračunati. |
| (26) Austria, Belgium, Finland, the Czech Republic, the Slovak Republic and Sweden. | (26) Avstrija, Belgija, Finska, Češka, Slovaška in Švedska. |
| (27) This element was not fully implemented in any of the Member States visited. | (27) Ta sestavni del se ni v celoti izvajal v nobeni od obiskanih držav članic. |
| (28) This element was fully implemented in Belgium, the Czech Republic, Austria, the Slovak Republic and Sweden. | (28) Ta sestavni del se je v celoti izvajal v Belgiji, na Češkem, v Avstriji, na Slovaškem in Švedskem. |
| (29) Occurred in Austria, the Slovak Republic, Finland and Sweden. | (29) Do tega je prišlo v Avstriji, na Slovaškem, Finskem in Švedskem. |
| (30) This element was fully implemented in the Czech Republic and Sweden. | (30) Ta sestavni del se je v celoti izvajal na Češkem in Švedskem. |
| (31) COM(2005) 217 final, 25.5.2005. | (31) COM(2005) 217 konč., 25.5.2005. |
| (32) See Annual Report concerning the financial year 2004, paragraphs 3.21 to 3.22. | (32) Letno poročilo za proračunsko leto 2004, odstavka 3.21–3.22. |
| (33) The write-down entered in the balance-sheet is 759,2 million euro. | (33) V bilanci stanja je naveden odpis v višini 759,2 milijona EUR. |
| CHAPTER 5 | POGLAVJE 5 |
| The common agricultural policy | Skupna kmetijska politika |
| TABLE OF CONTENTS | KAZALO |
| Introduction | Uvod |
| Specific assessment in the context of the Statement of Assurance | Posebna ocena v okviru izjave o zanesljivosti |
| The audit scope | Obseg revizije |
| Integrated Administration and Control System (IACS) | Integrirani administrativni in kontrolni sistem (IAKS) |
| Area aid | Pomoč na površino |
| The Integrated Administration and Control System (IACS) in the New Member States | Integrirani administrativni in kontrolni sistem (IAKS) v novih državah članicah |
| Animal premiums | Premije za živali |
| Olive oil | Oljčno olje |
| Rural development | Razvoj podeželja |
| EU-15 | EU-15 |
| Temporary Rural Development Instrument for new Member States | Začasni instrument za razvoj podeželja za nove države članice |
| Export refunds | Izvozna nadomestila |
| Ex-post scrutiny of subsidies paid to traders and processors | Naknadni pregled subvencij, plačanih trgovcem in predelovalcem |
| The Commission's clearance of accounts | Potrditev obračunov s strani Komisije |
| Certifying bodies | Certifikacijski organi |
| Conformity clearance | Potrditev skladnosti |
| Audit of the Commission's Clearance of Accounts units | Revizija Komisijinih enot za potrditev obračunov |
| Conclusions and recommendations | Zaključki in priporočila |
| Follow-up of previous observations | Nadaljnje ukrepanje po prejšnjih ugotovitvah |
| Rural development: support for less-favoured areas | Razvoj podeželja: podpora območjem z omejenimi možnostmi |
| The organisation of the system for the identification and registration of bovine animals in the European Union | Organizacija sistema za identifikacijo in registracijo govedi v Evropski uniji |
| Special Reports issued since the last Annual Report | Posebna poročila, objavljena po zadnjem Letnem poročilu |
| THE COURT'S OBSERVATIONS | THE COMMISSION'S REPLIES | UGOTOVITVE SODIŠČA | ODGOVORI KOMISIJE |
| INTRODUCTION | UVOD |
| 5.1. | This chapter deals with the Court’s audit of heading 1 (Agriculture) of the 2000 to 2006 Financial Perspectives. It comprises expenditure on regulating and supporting agricultural markets and on direct income support for farmers. Expenditure in 2005 on the common agricultural policy (CAP) (1) totalled 48 466 million euro (2004: 43 579 million euro) (for details see Graphs 5.1 and 5.2 ). | | 5.1 | V tem poglavju je obravnavana revizija razdelka 1 (kmetijstvo) finančne perspektive 2000–2006, ki jo je opravilo Sodišče. Zajema odhodke za uravnavanje in podpiranje kmetijskih trgov ter za neposredno dohodkovno podporo kmetom. Odhodki za skupno kmetijsko politiko (SKP) (1) so v letu 2005 znašali 48 466 milijonov EUR (2004: 43 579 milijonov EUR) (za podrobnosti glej Diagrama 5.1 in 5.2 ). | |
| 5.2. | Under the Treaty, the European Commission has overall responsibility for implementing the EU budget. Virtually all agricultural expenditure is carried out under shared management (EAGGF-Guarantee). This means that payments to final beneficiaries (farmers, private companies, traders, associations or public entities) are made by Paying Agencies approved by the Member States. Less than 1 % of expenditure is managed directly by the Commission. | | 5.2 | V skladu s Pogodbo je za izvrševanje proračuna EU odgovorna Komisija. Praktično vsi kmetijski odhodki se izvajajo v okviru deljenega upravljanja (jamstveni oddelek EKUJS). To pomeni, da plačila končnim upravičencem (kmetom, zasebnim družbam, trgovcem, združenjem ali javnim subjektom) izvršijo plačilne agencije, ki jih odobrijo države članice. Komisija neposredno upravlja manj kot 1 % odhodkov. | |
| 5.3. | The expenditure declared by the Member States is subject to several control systems: | (a) | control of the correctness of the farmer's claims under the Integrated Administration and Control System (IACS) (4); | (b) | sector-specific controls, e.g. for olive oil and rural development; | (c) | physical checks on subsidised exports of agricultural goods (5); | (d) | post-payment scrutiny of commercial documents on the premises of traders and processors of agricultural goods (6); | (e) | the clearance procedure, which covers all of the expenditure declared as far as the completeness and accuracy of the annual accounts are concerned (the financial decision) and, on a multi-annual basis, the legality and regularity of the expenditure (conformity decisions). | | 5.3 | Odhodki, ki jih prijavijo države članice, so predmet več kontrolnih sistemov: | (a) | kontrole pravilnosti zahtevkov kmetov v okviru integriranega administrativnega in kontrolnega sistema (IAKS) (4); | (b) | kontrol, značilnih za posamezne sektorje, npr. za oljčno olje in razvoj podeželja; | (c) | fizičnih pregledov subvencioniranih izvozov kmetijskih proizvodov (5); | (d) | pregledov komercialne dokumentacije v prostorih trgovcev in predelovalcev kmetijskega blaga, opravljenih po izvršenih plačilih (6); | (e) | postopka potrditve, ki zajema vse prijavljene odhodke in se nanaša na celovitost in točnost letnih računovodskih izkazov (odločba o finančni potrditvi), na večletni osnovi pa na zakonitost in pravilnost odhodkov (odločbe o skladnosti). | |
| SPECIFIC ASSESSMENT IN THE CONTEXT OF THE STATEMENT OF ASSURANCE | POSEBNA OCENA V OKVIRU IZJAVE O ZANESLJIVOSTI |
| The audit scope | Obseg revizije |
| 5.4. | In order to obtain assurance as to the legality and regularity of the transactions underlying the Community's accounts, the Court audited the main supervisory and control systems (see paragraph 5.3) and tested a random sample of payments drawn from the expenditure of 25 paying agencies in EU-15 (which were collectively responsible for 66 % of CAP expenditure) (see Table 5.1 ) and 20 payments under the Single Area Payments Scheme (SAPS) (7) in the New Member States. | | 5.4 | Da bi Sodišče pridobilo zagotovilo o zakonitosti in pravilnosti transakcij, povezanih z računovodskimi izkazi Skupnosti, je revidiralo glavne nadzorne in kontrolne sisteme (glej odstavek 5.3) in preizkusilo naključni vzorec plačil, izbran iz odhodkov 25 plačilnih agencij v EU-15 (ki so bile skupno odgovorne za 66 % odhodkov SKP) (glej Tabelo 5.1 ) in 20 plačil iz sheme enotnega plačila na površino (SEPP) (7) v novih državah članicah. | |
| Table 5.1 — Paying agencies by expenditure declared in 2005 | No | Member State | Paying agency | Amounts declared in million euro (8) | % of total | Qualified certificates | Disjoined accounts (9) | 1 | France | ONIC | 4 535,37 | 9,36 | × | | 2 | Italy | AGEA | 3 832,32 | 7,91 | × | × | 3 | United Kingdom | RPA | 2 952,11 | 6,09 | | | 4 | Greece | OPEKEPE | 2 756,08 | 5,69 | | | 5 | France | OFIVAL | 2 401,35 | 4,95 | | | 6 | Spain | Andalucía | 1 817,00 | 3,75 | | | 7 | Ireland | DAF | 1 805,72 | 3,72 | | | 8 | Denmark | EU-direktoratet | 1 223,61 | 2,52 | | | 9 | Poland | ARiMR | 1 193,04 | 2,46 | | | 10 | Austria | AMA | 1 192,37 | 2,46 | | | 11 | France | ONIOL | 967,48 | 2,00 | | | 12 | Spain | Castilla-León | 956,40 | 1,97 | | | 13 | Sweden | SJV | 954,42 | 1,97 | | | 14 | Finland | MMM | 901,48 | 1,86 | | | 15 | Spain | Castilla-La Mancha | 882,45 | 1,82 | | | 16 | Germany | Niedersachsen | 881,09 | 1,82 | | | 17 | Portugal | INGA | 801,25 | 1,65 | | | 18 | Hungary | ARDA | 553,72 | 1,14 | | × | 19 | Belgium | BIRB | 525,63 | 1,08 | | | 20 | Germany | Nordrhein-Westfalen LWK | 524,04 | 1,08 | | | 21 | Czech Republic | SAIF | 424,82 | 0,88 | | | 22 | Netherlands | Dienst Regelingen | 375,61 | 0,77 | | | 23 | Spain | Cataluña | 368,39 | 0,76 | | | 24 | Germany | BLE | 307,41 | 0,63 | | | 25 | United Kingdom | NAWAD | 297,38 | 0,61 | | | 26 | France | ONIFLHOR | 276,03 | 0,57 | × | | 27 | Belgium | Région Wallonne | 256,67 | 0,53 | × | | 28 | Lithuania | NMA | 235,90 | 0,49 | | | 29 | Slovakia | APA | 205,56 | 0,42 | × | | 30 | Poland | ARR | 166,46 | 0,34 | | | 31 | Netherlands | PT | 74,33 | 0,15 | | | PAs covered by DAS 2005 | Subtotal (10) | 34 645,52 | 71,47 | | | 32 | Germany | Bayern Landwirtschaft | 1 176,61 | 2,43 | × | | 33 | France | CNASEA | 813,81 | 1,68 | × | | 34 | United Kingdom | SERAD | 644,32 | 1,33 | | | 35 | Spain | Extremadura | 633,95 | 1,31 | | | 36 | Italy | AVEPA | 560,02 | 1,16 | | | 37 | Spain | Aragón | 535,47 | 1,10 | | | 38 | Germany | Baden-Württemberg | 474,29 | 0,98 | × | | 39 | Italy | AGREA | 444,56 | 0,92 | | | 40 | Italy | Region Lombardie | 436,96 | 0,90 | | | 41 | Germany | Mecklenburg-Vorpommern | 429,65 | 0,89 | | | 42 | Netherlands | PZ | 416,27 | 0,86 | | | 43 | Germany | Brandenburg | 412,50 | 0,85 | | | 44 | Germany | Sachsen-Anhalt | 404,81 | 0,84 | | | 45 | Spain | FEGA | 389,87 | 0,80 | | | 46 | Germany | Schleswig-Holstein | 382,16 | 0,79 | | | 47 | Germany | Hamburg-Jonas | 374,01 | 0,77 | | | 48 | France | FIRS | 355,04 | 0,73 | | | 49 | Germany | Sachsen | 345,39 | 0,71 | | | 50 | France | ONILAIT | 329,50 | 0,68 | | | 51 | United Kingdom | DARD | 323,06 | 0,67 | × | | 52 | Netherlands | HPA | 291,47 | 0,60 | | | 53 | Germany | Thüringen | 291,31 | 0,60 | | | 54 | France | ONIVINS | 270,71 | 0,56 | | | 55 | Belgium | ABKL | 252,20 | 0,52 | | | 56 | Italy | ENR | 248,50 | 0,51 | | | 57 | Germany | Hessen | 242,77 | 0,50 | | | 58 | Italy | ARTEA | 204,07 | 0,42 | | | 59 | Germany | Rheinland-Pfalz | 194,53 | 0,40 | | | 60 | Spain | Valencia | 173,04 | 0,36 | | | 61 | Spain | Galicia | 151,41 | 0,31 | | | 62 | France | ODEADOM | 129,73 | 0,27 | × | | 63 | Spain | Navarra | 128,59 | 0,27 | | | 64 | Spain | Canarias | 121,23 | 0,25 | | | 65 | Spain | Murcia | 108,91 | 0,22 | × | | 66 | Slovenia | AAMRD | 106,65 | 0,22 | | | 67 | Italy | SAISA | 99,10 | 0,20 | | | 68 | Latvia | RSS | 98,86 | 0,20 | | | 69 | Portugal | IFADAP | 91,52 | 0,19 | × | × | 70 | Spain | Asturias | 81,25 | 0,17 | | | 71 | Estonia | PRIA | 67,32 | 0,14 | | | 72 | Spain | País Vasco | 61,34 | 0,13 | | | 73 | Spain | Madrid | 57,94 | 0,12 | | | 74 | Netherlands | PVE | 52,83 | 0,11 | | | 75 | Netherlands | DLG | 46,07 | 0,10 | | | 76 | Luxembourg | Ministère de l'Agriculture | 45,07 | 0,09 | × | × | 77 | Spain | La Rioja | 43,77 | 0,09 | | | 78 | Austria | ZA Salzburg | 43,31 | 0,09 | | | 79 | Spain | Cantabria | 39,45 | 0,08 | × | | 80 | Cyprus | CAPO | 38,61 | 0,08 | | | 81 | Spain | Baleares | 32,51 | 0,07 | | | 82 | Germany | Bayern Umwelt | 26,60 | 0,05 | × | × | 83 | Italy | ARBEA | 25,78 | 0,05 | × | | 84 | Germany | Saarland | 21,57 | 0,04 | | | 85 | United Kingdom | FC | 13,45 | 0,03 | | | 86 | France | OFIMER | 8,98 | 0,02 | | | 87 | Italy | FINPIEMONTE | 8,72 | 0,02 | | | 88 | Germany | Hamburg | 7,41 | 0,02 | | | 89 | Malta | MRAE | 7,33 | 0,02 | | × | 90 | United Kingdom | CCW | 4,58 | 0,01 | | | 91 | Germany | Nordrhein-Westfalen LfEJ | 4,35 | 0,01 | | | 92 | Germany | Bremen | 2,28 | 0,00 | | | 93 | Spain | FROM | 1,91 | 0,00 | × | | 94 | Ireland | DCMNR | 1,45 | 0,00 | | | 95 | France | SDE | 0,22 | 0,00 | | | | | Subtotal | 13 830,96 | 28,53 | | | TOTAL | 48 476,48 | 100,00 | | | Source: Summary report of the Commission on the financial clearance of the EAGGF Guarantee Section accounts for 2005. | Tabela 5.1 – Plačilne agencije po prijavljenih odhodkih v letu 2005 | Št. | Država članica | Plačilna agencija | Prijavljeni zneski v milijonih EUR (8) | % skupnega zneska | Potrdila s pridržkom | Razdruženi obračuni (9) | 1 | Francija | ONIC | 4 535,37 | 9,36 | × | | 2 | Italija | AGEA | 3 832,32 | 7,91 | × | × | 3 | Združeno kraljestvo | RPA | 2 952,11 | 6,09 | | | 4 | Grčija | OPEKEPE | 2 756,08 | 5,69 | | | 5 | Francija | OFIVAL | 2 401,35 | 4,95 | | | 6 | Španija | Andalucía | 1 817,00 | 3,75 | | | 7 | Irska | DAF | 1 805,72 | 3,72 | | | 8 | Danska | EU-direktoratet | 1 223,61 | 2,52 | | | 9 | Poljska | ARiMR | 1 193,04 | 2,46 | | | 10 | Avstrija | AMA | 1 192,37 | 2,46 | | | 11 | Francija | ONIOL | 967,48 | 2,00 | | | 12 | Španija | Castilla-León | 956,40 | 1,97 | | | 13 | Švedska | SJV | 954,42 | 1,97 | | | 14 | Finska | MMM | 901,48 | 1,86 | | | 15 | Španija | Castilla-La Mancha | 882,45 | 1,82 | | | 16 | Nemčija | Niedersachsen | 881,09 | 1,82 | | | 17 | Portugalska | INGA | 801,25 | 1,65 | | | 18 | Madžarska | ARDA | 553,72 | 1,14 | | × | 19 | Belgija | BIRB | 525,63 | 1,08 | | | 20 | Nemčija | Nordrhein-Westfalen LWK | 524,04 | 1,08 | | | 21 | Češka | SAIF | 424,82 | 0,88 | | | 22 | Nizozemska | Dienst Regelingen | 375,61 | 0,77 | | | 23 | Španija | Cataluña | 368,39 | 0,76 | | | 24 | Nemčija | BLE | 307,41 | 0,63 | | | 25 | Združeno kraljestvo | NAWAD | 297,38 | 0,61 | | | 26 | Francija | ONIFLHOR | 276,03 | 0,57 | × | | 27 | Belgija | Région Wallonne | 256,67 | 0,53 | × | | 28 | Litva | NMA | 235,90 | 0,49 | | | 29 | Slovaška | APA | 205,56 | 0,42 | × | | 30 | Poljska | ARR | 166,46 | 0,34 | | | 31 | Nizozemska | PT | 74,33 | 0,15 | | | Plačilne agencije, zajete v DAS za leto 2005 | Vmesni seštevek (10) | 34 645,52 | 71,47 | | | 32 | Nemčija | Bayern, Landwirtschaft | 1 176,61 | 2,43 | × | | 33 | Francija | CNASEA | 813,81 | 1,68 | × | | 34 | Združeno kraljestvo | SERAD | 644,32 | 1,33 | | | 35 | Španija | Extremadura | 633,95 | 1,31 | | | 36 | Italija | AVEPA | 560,02 | 1,16 | | | 37 | Španija | Aragón | 535,47 | 1,10 | | | 38 | Nemčija | Baden-Württemberg | 474,29 | 0,98 | × | | 39 | Italija | AGREA | 444,56 | 0,92 | | | 40 | Italija | Region Lombardie | 436,96 | 0,90 | | | 41 | Nemčija | Mecklenburg-Vorpommern | 429,65 | 0,89 | | | 42 | Nizozemska | PZ | 416,27 | 0,86 | | | 43 | Nemčija | Brandenburg | 412,50 | 0,85 | | | 44 | Nemčija | Sachsen-Anhalt | 404,81 | 0,84 | | | 45 | Španija | FEGA | 389,87 | 0,80 | | | 46 | Nemčija | Schleswig-Holstein | 382,16 | 0,79 | | | 47 | Nemčija | Hamburg-Jonas | 374,01 | 0,77 | | | 48 | Francija | FIRS | 355,04 | 0,73 | | | 49 | Nemčija | Sachsen | 345,39 | 0,71 | | | 50 | Francija | ONILAIT | 329,50 | 0,68 | | | 51 | Združeno kraljestvo | DARD | 323,06 | 0,67 | × | | 52 | Nizozemska | HPA | 291,47 | 0,60 | | | 53 | Nemčija | Thüringen | 291,31 | 0,60 | | | 54 | Francija | ONIVINS | 270,71 | 0,56 | | | 55 | Belgija | ABKL | 252,20 | 0,52 | | | 56 | Italija | ENR | 248,50 | 0,51 | | | 57 | Nemčija | Hessen | 242,77 | 0,50 | | | 58 | Italija | ARTEA | 204,07 | 0,42 | | | 59 | Nemčija | Rheinland-Pfalz | 194,53 | 0,40 | | | 60 | Španija | Valencia | 173,04 | 0,36 | | | 61 | Španija | Galicia | 151,41 | 0,31 | | | 62 | Francija | ODEADOM | 129,73 | 0,27 | × | | 63 | Španija | Navarra | 128,59 | 0,27 | | | 64 | Španija | Canarias | 121,23 | 0,25 | | | 65 | Španija | Murcia | 108,91 | 0,22 | × | | 66 | Slovenija | AKTRP | 106,65 | 0,22 | | | 67 | Italija | SAISA | 99,10 | 0,20 | | | 68 | Latvija | RSS | 98,86 | 0,20 | | | 69 | Portugalska | IFADAP | 91,52 | 0,19 | × | × | 70 | Španija | Asturias | 81,25 | 0,17 | | | 71 | Estonija | PRIA | 67,32 | 0,14 | | | 72 | Španija | País Vasco | 61,34 | 0,13 | | | 73 | Španija | Madrid | 57,94 | 0,12 | | | 74 | Nizozemska | PVE | 52,83 | 0,11 | | | 75 | Nizozemska | DLG | 46,07 | 0,10 | | | 76 | Luksemburg | Ministère de l'Agriculture | 45,07 | 0,09 | × | × | 77 | Španija | La Rioja | 43,77 | 0,09 | | | 78 | Avstrija | ZA Salzburg | 43,31 | 0,09 | | | 79 | Španija | Cantabria | 39,45 | 0,08 | × | | 80 | Ciper | CAPO | 38,61 | 0,08 | | | 81 | Španija | Baleares | 32,51 | 0,07 | | | 82 | Nemčija | Bayern, Umwelt | 26,60 | 0,05 | × | × | 83 | Italija | ARBEA | 25,78 | 0,05 | × | | 84 | Nemčija | Saarland | 21,57 | 0,04 | | | 85 | Združeno kraljestvo | FC | 13,45 | 0,03 | | | 86 | Francija | OFIMER | 8,98 | 0,02 | | | 87 | Italija | FINPIEMONTE | 8,72 | 0,02 | | | 88 | Nemčija | Hamburg | 7,41 | 0,02 | | | 89 | Malta | MRAE | 7,33 | 0,02 | | × | 90 | Združeno kraljestvo | CCW | 4,58 | 0,01 | | | 91 | Nemčija | Nordrhein-Westfalen LfEJ | 4,35 | 0,01 | | | 92 | Nemčija | Bremen | 2,28 | 0,00 | | | 93 | Španija | FROM | 1,91 | 0,00 | × | | 94 | Irska | DCMNR | 1,45 | 0,00 | | | 95 | Francija | SDE | 0,22 | 0,00 | | | | | Vmesni seštevek | 13 830,96 | 28,53 | | | SKUPAJ | 48 476,48 | 100,00 | | | Vir: Zbirno poročilo Komisije o finančni potrditvi obračunov Jamstvenega oddelka EKUJS za leto 2005. |
| Integrated Administration and Control System (IACS) | Integrirani administrativni in kontrolni sistem (IAKS) |
| 5.5. | IACS is the key management and control tool for area aid, animal premiums and the new single area payment scheme. It comprises a computerised database of holdings and aid applications, and systems for identifying parcels of agricultural land and identifying and registering animals. | | 5.5 | IAKS je glavno orodje za upravljanje in kontroliranje pomoči na površino, premij za živali in nove sheme enotnega plačila na površino. Obsega računalniško zbirko podatkov o kmetijskih gospodarstvih in zahtevkih za pomoč, sisteme za določanje parcel kmetijskih zemljišč ter sistem za identifikacijo in registracijo živali. | |
| 5.6. | The Court analysed the inspection statistics of IACS for all Member States and audited its implementation in a number of old Member States as well as in five (11) of the eight new Member States that have opted for SAPS and in the two new Member States (12) that have opted for the traditional direct aid schemes (see Annexes 5.2 and 5.3 ). | | 5.6 | Sodišče je analiziralo statistične podatke o inšpekcijskih pregledih IAKS za vse države članice ter revidiralo njegovo izvajanje v številnih starih državah članicah in v petih (11) od osmih novih držav članic, ki so se odločile za SEPP, ter v dveh novih državah članicah (12), ki sta se odločili za tradicionalne programe neposredne pomoči (glej Prilogi 5.2 in 5.3 ). | |
| Area aid | Pomoč na površino |
| 5.7. | The Court analysed the IACS inspection results of Member States for the 2004 area declarations (for payments in 2005) (see Table 5.2 ). For all Member States together, 40 % of the applications checked contained errors. These errors represent 2,1 % of the area verified by the paying agencies. For EU-15 this latter percentage has increased from 1,8 % in 2003 to 2,2 % in 2004, which thereby exceeded the 2 % materiality threshold (13) set at Commission level. In the new Member States it was lower: 2,0 % in 2004. The errors identified by the paying agencies, through their control of a minimum of 5 % of claims received, are corrected before the payment is made to the farmer. For the 14 Member States that have implemented IACS satisfactorily, their random checks showed an error rate of 1,95 %. | 5.7. | The Commission has not set a 2 % materiality level that could be considered as an acceptable error rate for expenditure. The key element for reservations in the Annual Activity Report, to which the Court apparently makes reference, is the presence of significant deficiencies in the management and control systems. The threshold of 2 % (expressed in financial terms applied per ABB activity and not excluding other specific thresholds) is only used in case of significant deficiencies not compensated by financial correction procedures. The Commission considers that the results of random checks provide a reasonable estimate of the likely error in claims paid, as stated by the Court in its 2004 Annual Report. | 5.7 | Sodišče je analiziralo rezultate inšpekcijskih pregledov IAKS, ki so jih države članice izvedle v zvezi s površinami, prijavljenimi za leto 2004 (za plačila v letu 2005) (glej Tabelo 5.2 ). Za vse države članice skupaj je napake vsebovalo 40 % pregledanih zahtevkov. Te napake predstavljajo 2,1 % površin, ki so jih preverile plačilne agencije. Za EU-15 se je ta odstotek z 1,8 % v letu 2003 zvišal na 2,2 % v letu 2004, s čimer je presegel 2-odstotni prag pomembnosti (13), določen na ravni Komisije. V novih državah članicah je bila ta stopnja nižja: 2,0 % v letu 2004. Napake, ki jih plačilne agencije ugotovijo v okviru svoje kontrole vsaj 5 % prejetih zahtevkov, so popravljene pred izplačilom kmetu. Pri 14 državah članicah, ki so zadovoljivo izvajale IAKS, so njihovi naključni pregledi pokazali 1,95-odstotno stopnjo napak. | 5.7 | Komisija ni postavila meje pomembnosti v višini 2 %, ki bi se lahko obravnavala kot sprejemljiva stopnja napak za odhodke. Bistvo pridržkov v letnem poročilu o dejavnostih, na katerega se očitno sklicuje sodišče, je pojav precejšnjih pomanjkljivosti pri upravnih in kontrolnih sistemih. Mejna vrednost v višini 2 % (izražena v finančnih sredstvih, uporabljena na dejavnost k dejavnostim usmerjenega proračuna in ne izključuje drugih posebnih mejnih vrednosti) se uporablja samo v primeru precejšnjih pomanjkljivosti, ki jih ne nadomeščajo postopki finančnih popravkov. Komisija meni, da rezultati naključnih kontrol dajejo smiselno oceno verjetnih napak pri izplačanih zahtevkih, kot je navedlo Sodišče v svojem letnem poročilu za leto 2004. |
| Table 5.2 — Area Aid, forage areas and other crops — Results of IACS field inspections and remote sensing in 2004, relating to claims paid in 2005 | Member States | Applications submitted | Applications checked | Applications with errors | Number | Area (ha) | Average size (ha) | Number | % | Area (ha) | % | Average size (ha) | Number | % | Area (ha) | % | Belgium | 39 821 | 1 000 289,72 | 25 | 3 815 | 9,6 | 133 656,40 | 13,4 | 35 | 1 584 | 41,5 | 1 273,33 | 1,0 | Denmark | 47 391 | 2 329 078,35 | 49 | 2 506 | 5,3 | 136 454,12 | 5,9 | 54 | 852 | 34,0 | 1 185,91 | 0,9 | Germany | 298 771 | 14 050 886,00 | 47 | 17 798 | 6,0 | 1 093 602,00 | 7,8 | 61 | 7 873 | 44,2 | 6 278,00 | 0,6 | Greece | 318 947 | 3 995 969,16 | 13 | 39 169 | 12,3 | 1 018 459,45 | 25,5 | 26 | 9 379 | 23,9 | 25 872,12 | 2,5 | Spain | 420 001 | 17 456 253,40 | 42 | 44 212 | 10,5 | 1 895 096,68 | 10,9 | 43 | 18 793 | 42,5 | 61 788,13 | 3,3 | France | 401 827 | 23 977 233,71 | 60 | 27 365 | 6,8 | 1 975 055,48 | 8,2 | 72 | 12 212 | 44,6 | 11 231,17 | 0,6 | Ireland | 130 508 | 4 727 823,77 | 36 | 8 892 | 6,8 | 363 336,38 | 7,7 | 41 | 1 441 | 16,2 | 1 468,96 | 0,4 | Italy | 599 095 | 7 219 935,24 | 12 | 42 540 | 7,1 | 819 002,00 | 11,3 | 19 | 20 212 | 47,5 | 51 457,19 | 6,3 | Luxembourg | 1 935 | 121 623,00 | 63 | 113 | 5,8 | 7 200,00 | 5,9 | 64 | 118 | 104,4 | 251,66 | 3,5 | Netherlands | 44 996 | 657 563,25 | 15 | 3 154 | 7,0 | 50 283,43 | 7,6 | 16 | 1 160 | 36,8 | 2 450,47 | 4,9 | Austria | 137 677 | 2 538 918,68 | 18 | 8 649 | 6,3 | 184 400,41 | 7,3 | 21 | 5 115 | 59,1 | 4 169,18 | 2,3 | Portugal | 130 854 | 1 825 638,94 | 14 | 7 641 | 5,8 | 431 406,95 | 23,6 | 56 | 5 904 | 77,3 | 22 391,65 | 5,2 | Finland | 67 090 | 2 086 152,39 | 31 | 4 290 | 6,4 | 160 238,86 | 7,7 | 37 | 2 088 | 48,7 | 1 105,08 | 0,7 | Sweden | 59 058 | 2 763 403,94 | 47 | 3 793 | 6,4 | 206 888,21 | 7,5 | 55 | 2 429 | 64,0 | 6 550,03 | 3,2 | United Kingdom | 131 410 | 14 101 732,67 | 107 | 7 091 | 5,4 | 907 565,00 | 6,4 | 128 | 4 335 | 61,1 | 6 898,37 | 0,8 | Total 2004 EU-15 | 2 829 381 | 98 852 502,22 | 35 | 221 028 | 7,8 | 9 382 645,37 | 9,5 | 42 | 93 495 | 42,3 | 204 371,25 | 2,2 | Total 2003 (14) | 2 840 153 | 98 843 983,00 | 35 | 230 170 | 8,1 | 11 309 077,00 | 11,4 | 49 | 97 729 | 42,5 | 199 740,00 | 1,8 | Total 2002 | 2 894 917 | 97 955 796,00 | 34 | 248 572 | 8,6 | 11 656 029,00 | 11,9 | 47 | 94 717 | 38,1 | 198 079,00 | 1,7 | Total 2001 | 2 935 273 | 98 275 675,00 | 33 | 299 716 | 10,2 | 11 638 423,00 | 11,8 | 39 | 105 099 | 35,1 | 240 786,00 | 2,1 | Czech Republic | 18 759 | 3 529 134,84 | 188 | 1 344 | 7,2 | 454 565,96 | 12,9 | 338 | 831 | 61,8 | 3 765,64 | 0,8 | Estonia | 18 954 | 818 453,31 | 43 | 1 068 | 5,6 | 259 394,41 | 31,7 | 243 | 548 | 51,3 | 1 855,02 | 0,7 | Cyprus | 39 025 | 173 372,00 | 4 | 1 992 | 5,1 | 33 691,00 | 19,4 | 17 | 1 770 | 88,9 | 5 400,00 | 16,0 | Latvia | 69 847 | 1 338 352,28 | 19 | 5 220 | 7,5 | 366 043,87 | 27,4 | 70 | 2 667 | 51,1 | 11 539,71 | 3,2 | Lithuania | 238 068 | 2 550 554,55 | 11 | 17 413 | 7,3 | 352 572,07 | 13,8 | 20 | 7 418 | 42,6 | 6 603,17 | 1,9 | Hungary | 208 809 | 5 002 586,57 | 24 | 11 205 | 5,4 | 549 871,90 | 11,0 | 49 | 1 763 | 15,7 | 9 442,44 | 1,7 | Malta | 4 981 | 5 152,14 | 1 | 1 011 | 20,3 | 1 940,72 | 37,7 | 2 | 481 | 47,6 | 201,36 | 10,4 | Poland | 1 400 401 | 13 689 068,96 | 10 | 78 618 | 5,6 | 1 235 809,26 | 9,0 | 16 | 23 061 | 29,3 | 21 207,68 | 1,7 | Slovenia | 77 049 | 166 113,00 | 2 | 5 093 | 6,6 | 16 725,25 | 10,1 | 3 | 5 232 | 102,7 | 8 944,87 | 53,5 | Slovakia | 12 399 | 1 831 840,09 | 148 | 1 704 | 13,7 | 528 587,61 | 28,9 | 310 | 1 042 | 61,2 | 8 133,01 | 1,5 | Total 2004 EU-10 | 2 088 292 | 29 104 627,74 | 14 | 124 668 | 6,0 | 3 799 202 | 13,1 | 30 | 44 813 | 35,9 | 77 092,90 | 2,0 | TOTAL | 4 917 673 | 127 957 129,96 | 26 | 345 696 | 7,0 | 13 181 847,42 | 10,3 | 38 | 138 308 | 40,0 | 281 464,15 | 2,1 | NB 1: Remote sensing involves the use of satellite or aerial photography to check IACS applications. | NB 2: Test performed in year N are relevant to payments made in year N + 1. | Source: IACS statistics submitted by Member States to DG AGRI. | Tabela 5.2 – Pomoč na površino, krmne površine in druge poljščine – Rezultati inšpekcijskih pregledov IAKS na kraju samem in daljinskega zaznavanja v letu 2004, ki se nanašajo na zahtevke, plačane leta 2005 | Države članice | Predložene vloge | Pregledane vloge | Vloge z napakami | Število | Površina (ha) | Povprečna velikost (ha) | Število | % | Površina (ha) | % | Povprečna velikost (ha) | Število | % | Površina (ha) | % | Belgija | 39 821 | 1 000 289,72 | 25 | 3 815 | 9,6 | 133 656,40 | 13,4 | 35 | 1 584 | 41,5 | 1 273,33 | 1,0 | Danska | 47 391 | 2 329 078,35 | 49 | 2 506 | 5,3 | 136 454,12 | 5,9 | 54 | 852 | 34,0 | 1 185,91 | 0,9 | Nemčija | 298 771 | 14 050 886,00 | 47 | 17 798 | 6,0 | 1 093 602,00 | 7,8 | 61 | 7 873 | 44,2 | 6 278,00 | 0,6 | Grčija | 318 947 | 3 995 969,16 | 13 | 39 169 | 12,3 | 1 018 459,45 | 25,5 | 26 | 9 379 | 23,9 | 25 872,12 | 2,5 | Španija | 420 001 | 17 456 253,40 | 42 | 44 212 | 10,5 | 1 895 096,68 | 10,9 | 43 | 18 793 | 42,5 | 61 788,13 | 3,3 | Francija | 401 827 | 23 977 233,71 | 60 | 27 365 | 6,8 | 1 975 055,48 | 8,2 | 72 | 12 212 | 44,6 | 11 231,17 | 0,6 | Irska | 130 508 | 4 727 823,77 | 36 | 8 892 | 6,8 | 363 336,38 | 7,7 | 41 | 1 441 | 16,2 | 1 468,96 | 0,4 | Italija | 599 095 | 7 219 935,24 | 12 | 42 540 | 7,1 | 819 002,00 | 11,3 | 19 | 20 212 | 47,5 | 51 457,19 | 6,3 | Luksemburg | 1 935 | 121 623,00 | 63 | 113 | 5,8 | 7 200,00 | 5,9 | 64 | 118 | 104,4 | 251,66 | 3,5 | Nizozemska | 44 996 | 657 563,25 | 15 | 3 154 | 7,0 | 50 283,43 | 7,6 | 16 | 1 160 | 36,8 | 2 450,47 | 4,9 | Avstrija | 137 677 | 2 538 918,68 | 18 | 8 649 | 6,3 | 184 400,41 | 7,3 | 21 | 5 115 | 59,1 | 4 169,18 | 2,3 | Portugalska | 130 854 | 1 825 638,94 | 14 | 7 641 | 5,8 | 431 406,95 | 23,6 | 56 | 5 904 | 77,3 | 22 391,65 | 5,2 | Finska | 67 090 | 2 086 152,39 | 31 | 4 290 | 6,4 | 160 238,86 | 7,7 | 37 | 2 088 | 48,7 | 1 105,08 | 0,7 | Švedska | 59 058 | 2 763 403,94 | 47 | 3 793 | 6,4 | 206 888,21 | 7,5 | 55 | 2 429 | 64,0 | 6 550,03 | 3,2 | Združeno kraljestvo | 131 410 | 14 101 732,67 | 107 | 7 091 | 5,4 | 907 565,00 | 6,4 | 128 | 4 335 | 61,1 | 6 898,37 | 0,8 | Skupaj v letu 2004 EU-15 | 2 829 381 | 98 852 502,22 | 35 | 221 028 | 7,8 | 9 382 645,37 | 9,5 | 42 | 93 495 | 42,3 | 204 371,25 | 2,2 | Skupaj 2003 (14) | 2 840 153 | 98 843 983,00 | 35 | 230 170 | 8,1 | 11 309 077,00 | 11,4 | 49 | 97 729 | 42,5 | 199 740,00 | 1,8 | Skupaj 2002 | 2 894 917 | 97 955 796,00 | 34 | 248 572 | 8,6 | 11 656 029,00 | 11,9 | 47 | 94 717 | 38,1 | 198 079,00 | 1,7 | Skupaj 2001 | 2 935 273 | 98 275 675,00 | 33 | 299 716 | 10,2 | 11 638 423,00 | 11,8 | 39 | 105 099 | 35,1 | 240 786,00 | 2,1 | Češka | 18 759 | 3 529 134,84 | 188 | 1 344 | 7,2 | 454 565,96 | 12,9 | 338 | 831 | 61,8 | 3 765,64 | 0,8 | Estonija | 18 954 | 818 453,31 | 43 | 1 068 | 5,6 | 259 394,41 | 31,7 | 243 | 548 | 51,3 | 1 855,02 | 0,7 | Ciper | 39 025 | 173 372,00 | 4 | 1 992 | 5,1 | 33 691,00 | 19,4 | 17 | 1 770 | 88,9 | 5 400,00 | 16,0 | Latvija | 69 847 | 1 338 352,28 | 19 | 5 220 | 7,5 | 366 043,87 | 27,4 | 70 | 2 667 | 51,1 | 11 539,71 | 3,2 | Litva | 238 068 | 2 550 554,55 | 11 | 17 413 | 7,3 | 352 572,07 | 13,8 | 20 | 7 418 | 42,6 | 6 603,17 | 1,9 | Madžarska | 208 809 | 5 002 586,57 | 24 | 11 205 | 5,4 | 549 871,90 | 11,0 | 49 | 1 763 | 15,7 | 9 442,44 | 1,7 | Malta | 4 981 | 5 152,14 | 1 | 1 011 | 20,3 | 1 940,72 | 37,7 | 2 | 481 | 47,6 | 201,36 | 10,4 | Poljska | 1 400 401 | 13 689 068,96 | 10 | 78 618 | 5,6 | 1 235 809,26 | 9,0 | 16 | 23 061 | 29,3 | 21 207,68 | 1,7 | Slovenija | 77 049 | 166 113,00 | 2 | 5 093 | 6,6 | 16 725,25 | 10,1 | 3 | 5 232 | 102,7 | 8 944,87 | 53,5 | Slovaška | 12 399 | 1 831 840,09 | 148 | 1 704 | 13,7 | 528 587,61 | 28,9 | 310 | 1 042 | 61,2 | 8 133,01 | 1,5 | Skupaj v letu 2004 EU-10 | 2 088 292 | 29 104 627,74 | 14 | 124 668 | 6,0 | 3 799 202 | 13,1 | 30 | 44 813 | 35,9 | 77 092,90 | 2,0 | SKUPAJ | 4 917 673 | 127 957 129,96 | 26 | 345 696 | 7,0 | 13 181 847,42 | 10,3 | 38 | 138 308 | 40,0 | 281 464,15 | 2,1 | NB 1: Daljinsko zaznavanje zajema uporabo satelitskih posnetkov ali fotografij iz zraka za preverjanje vlog IAKS. | NB 2: Preizkusi, opravljeni v letu N, so pomembni za plačila, izvršena v letu N + 1. | Vir: Statistični podatki IAKS, ki so jih države članice sporočile GD AGRI. |
| 5.8. | For on-site inspections, areas not found in the claims inspected (15) (see Graph 5.3 ) include both the results of checks on claims selected randomly and those selected on the basis of risk analysis. As in previous years, in certain Member States, risk-based transactions proved to have a lower rate of error than randomly selected transactions, which is contrary to what may be expected. Although the Commission has addressed the problem by adopting Regulation (EC) No 118/2004 (16) the effects will not be seen until 2006. | 5.8. | The Commission's audits have shown that certain Member States recorded remote sensing controls as random controls, although the farmers had been selected on a risk basis within the zone. Hence, there is a distorted view of the statistics. As regards the difference in results between the two types of selection, filtering out the bias resulting from this incorrect reporting, the Commission's analysis shows that only in Denmark and to a lesser extent Ireland, the results of the random selection are higher than those of the risk based selection (no account is taken of GR). | 5.8 | Pri inšpekcijskih pregledih na kraju samem so pri površinah, ki v pregledanih zahtevkih niso bile najdene (15) (glej Diagram 5.3 ), zajeti rezultati preverjanj naključno izbranih zahtevkov in zahtevkov, izbranih na podlagi analize tveganj. V nekaterih državah članicah se je podobno kot v preteklih letih izkazalo, da je bila stopnja napak pri transakcijah, izbranih na podlagi tveganja, nižja kot pri naključno izbranih transakcijah, kar je v nasprotju s pričakovanim. Čeprav je Komisija ta problem obravnavala s sprejetjem Uredbe (ES) št. 118/2004 (16), bodo učinki vidni šele po letu 2006. | 5.8 | Revizije Komisije so pokazale, da so določene države članice kontrole z daljinskim zaznavanjem navedle kot naključne kontrole, čeprav so bili kmetje izbrani glede na tveganje v območju. Zato statistični podatki ne dajejo prave slike. Kar zadeva razliko v rezultatih med dvema vrstama izbire, analiza Komisije po izločitvi odstopanja, ki izhaja iz tega nepravilnega načina poročanja, kaže, da so rezultati naključne izbire samo na Danskem in v manjši meri na Irskem višji kot tisti, kjer se izbira določa glede na tveganje (Grčija pri tem ni upoštevana). |
| 5.9. | Like last year, some 40 % of the payments tested by the Court were found to contain overdeclarations of the area claimed for the fields measured. Around one in three payments was affected by relatively small errors of measurement and a small number of cases were affected by larger errors. | 5.9. | The Commission has received the cases only recently and therefore is not in the position to comment on the findings. | 5.9 | Tako kot lani je bilo pri približno 40 % plačil, ki jih je preizkusilo Sodišče, ugotovljeno, da za izmerjena polja vsebujejo previsoke prijave površin, za katere so vloženi zahtevki. Na približno eno od treh plačil so vplivale relativno majhne napake pri merjenju, na nekaj primerov pa so vplivale večje napake. | 5.9 | Komisija je zadeve prejela šele pred kratkim in zato ne more komentirati ugotovitev. |
| 5.10. | The Court’s findings in Greece indicate that there has been no significant improvement since last year: | 5.10. | | 5.10 | Ugotovitve Sodišča v Grčiji kažejo, da ni bilo nobenega večjega izboljšanja v primerjavi z lanskim letom: | 5.10 | |
| (a) | the quality of inspections is low and findings are poorly or not at all documented, reporting of results is unreliable and is not always based on genuine inspections; | (b) | in certain local authorities in Greece, the techniques used when measuring parcels lead to a higher technical tolerance than the maximum allowed (5 %). The financial impact of this practice cannot be quantified; | (a) and (b) | In 2005, the Commission continued with its enhanced audit programme and other supervisory measures for Greece. 8 audit missions were carried out on IACS or IACS related measures, among a total of 13 missions. Where deficiencies were found, these are followed up by clearance of accounts procedures. | At the initiative of the Commission, the Greek authorities have set up an action plan targeting the deficiencies, in order to ensure that the main IACS components are enhanced and used effectively. This action plan covers the deficiencies mentioned by the Court. The Commission is continuously monitoring the correct implementation of the plan. | (a) | kakovost inšpekcijskih pregledov je slaba, ugotovitve so dokumentirane slabo ali sploh ne, poročanje o rezultatih pa ni zanesljivo in ne temelji vedno na dejansko izvedenih inšpekcijskih pregledih; | (b) | v nekaterih lokalnih pristojnih organih v Grčiji so tehnike, uporabljene pri merjenju parcel, povzročile višjo tehnično toleranco od največje dovoljene (5 %). Finančnega učinka te prakse ni mogoče količinsko opredeliti; | (a) in (b) | Komisija je leta 2005 nadaljevala svoj izboljšani program revizij in druge nadzorne ukrepe za Grčijo. Kar zadeva integrirani upravni in kontrolni sistem (IAKS) ali ukrepe, povezane z IAKS, je bilo od skupno 13 revizijskih misij opravljenih 8 misij. V primerih, ko so ugotovljene pomanjkljivosti, se izvedejo postopki potrditve obračunov. | Na pobudo Komisije so grški organi pripravili akcijski načrt, ki opredeljuje pomanjkljivosti, da se zagotovi izboljšanje in učinkovitejša poraba glavnih delov IAKS. Ta akcijski načrt zajema pomanjkljivosti, ki jih navaja sodišče. Komisija redno spremlja pravilno izvajanje načrta. |
| (c) | farmers’ unions control the input of all data into the computer system. None of the data in the system are secure and they can be and are modified by the farmers’ unions at any time before payment. The computer system does not record when and why changes to the original data are made. Many of these changes are irregular but cannot be precisely quantified; | (c) | The Commission has repeatedly criticised the role of the farmer's unions in the claim procedure, and formally required the authorities in June 2004 to implement a new procedure. The Greek authorities have included this in their action plan for implementation in 2006. | The Court's observation is valid only until the end of claim year 2004 (financial year 2005). For claim year 2005, the Greek authorities have introduced an audit trail allowing to track all the changes to the original data. | (c) | kmečka združenja nadzorujejo vnos vseh podatkov v računalniški sistem. Noben podatek v sistemu ni varen, saj ga lahko kmečka združenja spremenijo kadar koli pred plačilom, kar tudi dejansko počnejo. V računalniškem sistemu ni zabeleženo, kdaj in zakaj je bil prvotni podatek spremenjen. Med temi spremembami so številne nepravilne, vendar jih ni mogoče natančno količinsko opredeliti; | (c) | Komisija je večkrat kritizirala vlogo kmečkih združenj v postopku za zahtevke in formalno od organov junija 2004 zahtevala, da izvedejo nov postopek. Grški organi so to vključili v svoj akcijski načrt, do izvedbe pa naj bi prišlo leta 2006. | Ugotovitve sodišča so veljavne samo do konca leta zahtevka 2004 (finančno leto 2005). Za leto zahtevka 2005 so grški organi uvedli revizijsko sled, ki omogoča sledenje vseh sprememb do prvotnih podatkov. |
| (d) | overdeclarations of the areas claimed by farmers continued to be detected by the Court. | | (d) | Sodišče je ponovno odkrilo, da so kmetje vložili zahtevke, v katerih so prijavili prevelike površine. | |
| 5.11. | The area claimed and for which aid is paid to the farmer may be higher or lower than the area measured by the inspection as long as it lies within a certain technical tolerance. In Slovenia, however, if the area is overclaimed, the 4 % tolerance is incorrectly applied, leading to overpayments. | 5.11. | The Commission services already detected this point during their enquiry in March 2005 and informed the Member State by letter in September 2005. This point and other findings are subject to clearance of accounts procedures. | 5.11 | Površina, za katero kmet vloži zahtevek in se mu plača pomoč, je lahko večja ali manjša od površine, izmerjene med inšpekcijskim pregledom, vse dokler je znotraj določene tehnične tolerance. Vendar se v Sloveniji 4-odstotna toleranca ob prevelikih prijavljenih površinah uporablja nepravilno, kar povzroča preplačila. | 5.11 | Službe Komisije so to točko že zaznale v svoji poizvedbi marca 2005 in z dopisom septembra 2005 obvestile države članice. Ta točka in druge ugotovitve so odvisne od postopkov potrditve obračunov. |
| The Integrated Administration and Control System (IACS) in the New Member States | Integrirani administrativni in kontrolni sistem (IAKS) v novih državah članicah |
| 5.12. | A key element of IACS is the Land Parcel Identification System (LPIS) containing a register of all agricultural land. Of the seven new Member States visited by the Court, four have chosen to use production blocks as the reference parcel (17) in the LPIS. The other three have defined the reference parcel as the cadastral parcel. | | 5.12 | Ključni element IAKS je identifikacijski sistem za zemljišča (LPIS), ki vsebuje register vseh kmetijskih zemljišč. Štiri od sedmih novih držav članic, ki jih je obiskalo Sodišče, so se odločile, da bodo v LPIS kot referenčno zemljišče (17) uporabljale proizvodne bloke. Druge tri so za referenčno parcelo določile katastrsko parcelo. | |
| 5.13. | The Court’s audit has shown that amongst the Member States audited which apply the Single Area Payment Scheme (SAPS) and have chosen to use production blocks as reference parcels, only in the Czech Republic does the LPIS contain eligibility data for agricultural parcels. In the others the LPIS only contains eligibility data for the reference parcels. These Member States did however not require the application to be supported with particulars and accompanied with documents that enable each agricultural parcel to be located and measured (18) so that the information available to the authorities was not sufficient to ensure that every agricultural parcel can be reliably identified. This failure affected the ability and effectiveness of the checks to detect and prevent errors. | 5.13. | In so far as agricultural parcels fall within the reference parcel or block and the total eligible area of the reference parcel is not exceeded, the eligibility of the agricultural parcel is in principle established. | The Commission performed on-the-spot audits in each of the new Member States in the period 2004 to 2005 and, although establishing weaknesses in some Land Parcel Identification System (LPIS), it is reasonably satisfied with the degree of implementation in the first years. However, the functioning of the cross-checks depends on the quality of the data recorded in the system for the identification of agricultural parcels, and so in the framework of their audits the Commission has underlined the need for a reduction in block sizes and outlined ways in which this might be achieved. From the most recent exchanges, it is apparent that significant improvements are underway, thanks to these recommendations. | 5.13 | Revizija Sodišča je pokazala, da med revidiranimi državami članicami, ki uporabljajo shemo enotnega plačila na površino (SEPP) in so se odločile, da kot referenčno površino uporabljajo proizvodne bloke, LPIS samo na Češkem vsebuje podatke o upravičenosti kmetijskih zemljišč. V ostalih državah LPIS vsebuje samo podatke o upravičenosti za referenčne parcele. Vendar te države članice niso zahtevale, da je treba v vlogi navesti podrobnosti in ji priložiti dokumente, ki bodo omogočali ugotavljanje lokacije vsake kmetijske parcele in njeno izmero (18), zato pristojni organi niso razpolagali z zadostnimi podatki, da bi lahko zagotovili zanesljivo identifikacijo vsake parcele. To je vplivalo na sposobnost in uspešnost preverjanj pri odkrivanju in preprečevanju napak. | 5.13 | Upravičenost kmetijskih parcel načeloma pomeni, da kmetijske parcele spadajo med referenčne parcele ali bloke in se ne prekorači skupna upravičena površina referenčne parcele. | Komisija je v obdobju 2004–2005 v vsaki novi državi članici izvedla revizije na kraju samem in je kljub ugotavljanju pomanjkljivosti v identifikacijskem sistemu za zemljišča (Land Parcel Identification System – LPIS) zadovoljna s stopnjo izvedbe v prvih letih. Vendar delovanje navzkrižnih pregledov temelji na kakovosti zabeleženih podatkov v identifikacijskem sistemu za kmetijske parcele in tako je Komisija v okviru njihove revizije poudarila potrebo, da se zmanjšajo velikosti blokov in opisala načine, na katere bi se to lahko doseglo. Po zadnjih izmenjavah podatkov je jasno, da se zaradi teh priporočil situacija občutno izboljšuje. |
| 5.14. | As a consequence, overdeclarations and/or double declarations of agricultural parcels go undetected as long as the reference parcel is not overclaimed. Parcels not claimed or claimed partly only by one farmer can compensate for double or overdeclarations made by another farmer so that the real extent of overdeclarations and/or double declarations inside a reference parcel cannot be correctly established. Therefore, aid reductions and penalties are either not applied or applied at too low a level (19). For example, in Hungary and Slovakia this led to arbitrary reductions and sanctions being imposed in cases of reference parcel overclaims, where it was not possible to attribute the responsibility for the overclaim to any particular farmer. In none of the Member States visited was there an obligation to inspect all claimed parcels within the production block. | 5.14. | The risks outlined by the Court are inherent to LPIS based on physical blocks, both in the new and old Member States, and have to be countered by limitations on block size. The use of sketch maps and other graphic material further reduce the risks, but in cases of doubt it is necessary to inspect all parcels within a block, which is recommended practice. | The Commission considers that LPIS based on physical blocks, when properly applied, is the most appropriate tool which facilitates the identification of boundaries on the spot (being generally more easily identified than with cadaster based LPIS). | 5.14 | Zaradi tega previsoko prijavljene in/ali dvakrat prijavljene kmetijske parcele niso odkrite vse dokler ni vložen prevelik zahtevek za referenčno parcelo. Parcele, za katere niso vloženi zahtevki ali pa je samo en kmet vložil zahtevek za del parcele, lahko nadomestijo previsoke prijave drugega kmeta, tako da dejanskega obsega previsokih prijav in/ali dvojnih prijav znotraj referenčne parcele ni mogoče pravilno določiti. Zato se znižanja pomoči in kazni ne uporabljajo ali pa se uporabljajo na prenizki stopnji (19). Na Madžarskem in na Slovaškem je to na primer privedlo do poljubnih znižanj in sankcij, ki so bile naložene v primerih, kjer so bili za referenčne parcele vloženi previsoki zahtevki, odgovornosti za previsok zahtevek pa ni bilo mogoče pripisati nobenemu posameznemu kmetu. V nobeni od obiskanih držav članic ni bila sprejeta obveznost inšpekcijskih pregledov za vse parcele v proizvodnem bloku, za katere so bili vloženi zahtevki. | 5.14 | Tveganja, ki jih navaja sodišče, so del LPIS, ki temelji na fizičnih blokih, v novih in starih državah članicah in jih je treba odpravljati z omejitvami na velikost blokov. Uporaba skic in drugih grafičnih ponazoritev nadalje zmanjšuje tveganja, vendar je v primerih dvomov nujno, da se prouči vse parcele v bloku, kar je priporočena praksa. | Komisija meni, da je LPIS, ki temelji na fizičnih blokih, ob ustrezni uporabi najprimernejše orodje, ki olajšuje določanje mej na kraju samem (na splošno se lažje določa kot v LPIS, ki temelji na katastru). |
| 5.15. | During on-the-spot inspections, overdeclarations and underdeclarations of parcels can be off-set against each other as long as the cadastral area is not exceeded. In Poland, the area measured in excess of the cadastral area of a parcel was used for off-setting area deficits found on other parcels. The financial impact of this error cannot be quantified. | 5.15. | This problem has been identified by the Commission and is being followed up. | (a) | The Commission will follow it up during the bilateral meeting with the Member States. | (b) | This will be followed up during the Commission services' enquiry. | 5.15 | Med inšpekcijskimi pregledi na kraju samem se lahko previsoke in prenizke prijave parcel medsebojno izravnajo vse dokler katastrska površina ni presežena. Na Poljskem je bila površina, ki je pri merjenju presegala katastrsko površino parcele, uporabljena za izravnavo manjkajočih površin, ugotovljenih pri drugih parcelah. Finančnega učinka te napake ni mogoče količinsko opredeliti. | 5.15 | To težavo je ugotovila Komisija in sprejemajo se nadaljnji ukrepi. | (a) | Komisija bo nadaljnje ukrepe sprejela na dvostranskem srečanju z državami članicami. | (b) | Del nadaljnjega ukrepanja je tudi poizvedba služb Komisije. |
| 5.16. | Further problems were found in: | (a) | Hungary: inspection results were not or not correctly taken into account for the calculation of the SAPS payment (20); | (b) | Poland: national top-up payments (21) are made under more restrictive conditions than SAPS payments. When national criteria were not met, SAPS payments were reduced in the same way as national payments even though SAPS criteria were met. This is not in line with EU legislation. Moreover, the administrative cross-checks allow a tolerance for differences found between the claimed area and the eligible area registered in the LPIS, which is only permitted for parcels controlled on the spot; | | 5.16 | Ugotovljene so bile dodatne težave: | (a) | na Madžarskem: rezultati inšpekcijskih pregledov niso bili upoštevani pri izračunu plačila SEPP ali pa niso bili upoštevani pravilno (20); | (b) | na Poljskem: nacionalna doplačila (21) se plačujejo pod strožjimi pogoji kot plačila SEPP. Če nacionalna merila niso bila izpolnjena, so bila plačila SEPP znižana na enak način kot nacionalna plačila, čeprav so bila merila SEPP izpolnjena. To ni v skladu z zakonodajo EU. Poleg tega je bila pri navzkrižnih administrativnih pregledih dovoljena toleranca za razlike, ugotovljene med površino, za katero je bil vložen zahtevek in upravičeno površino, registrirano v LPIS, kar je dovoljeno samo za parcele, ki se pregledajo na kraju samem. | |
| 5.17. | In 5 Member States (22), evaluation of risk factors applied was not carried out or not documented for claim year 2004 and not applied to claim year 2005 (relevant for financial year 2006). | 5.17. | As part of the general plan to improve statistics and their use, the Commission services since 2005 have during meetings with the Member States urged the latter to evaluate the risk analysis. | 5.17 | V petih državah članicah (22) ocena dejavnikov tveganja za leto vložitve zahtevkov 2004 ni bila opravljena ali pa ni bila dokumentirana, za leto 2005 pa ni bila uporabljena (pomembno za proračunsko leto 2006). | 5.17 | Službe Komisije so od leta 2005 v okviru splošnega načrta za izboljšanje statističnih podatkov in njihove uporabe na srečanjih z državami članicami slednje pozivale, da ocenijo analizo tveganja. |
| 5.18. | Under SAPS if the total aid payable in a Member State exceeded the national financial envelope the aid per hectare had to be reduced by an equivalent proportion. The Member States had to inform the Commission of the rate of reduction by 30 November 2004. The Czech authorities were not able to substantiate the figure for the total area claimed that was used to calculate the reduction of the aid by 1,63 %. Hungary and Lithuania did not communicate the final reduction coefficient by the deadline. | 5.18-5.19. | The Commission will follow up the observations of the Court. | 5.18 | V skladu s SEPP je morala biti pomoč na površino sorazmerno zmanjšana, če je skupna pomoč, plačljiva v državi članici, presegala nacionalno finančno ovojnico. Države članice so morale do 30. novembra 2004 Komisijo obvestiti o stopnji zmanjšanja. Češki pristojni organi za skupno površino, za katero so bili vloženi zahtevki, niso mogli utemeljiti številke, ki je bila uporabljena za izračun zmanjšanja pomoči za 1,63 %. Madžarska in Litva končnega količnika znižanja nista sporočili v predpisanem roku. | 5.18–5.19 | Komisija bo ukrepala na podlagi ugotovitev sodišča. |
| 5.19. | According to the regulations, SAPS aid is to be paid once, between 16 October 2004 and 30 April 2005. Hungary made two payments. There is no legal basis for this practice. | | 5.19 | V skladu z uredbami se pomoč SEPP izplača v enkratnem znesku med 16. oktobrom 2004 in 30. aprilom 2005. Madžarska je izvršila dve plačili. Za takšno prakso ni nobene pravne podlage. | |
| 5.20. | From the sample of 20 SAPS transactions randomly selected by the Court, five overpayments were found, with a significant level of error. Four of these were due to overdeclarations by the claimants and the fifth was included in an amendment to the claim after the regulatory deadline. | 5.20. | The Commission will examine the findings of the Court of Auditors. | 5.20 | V vzorcu 20 transakcij SEPP, ki ga je naključno izbralo Sodišče, je bilo odkritih pet preplačil s precejšnjo stopnjo napak. Štiri od teh so bila posledica previsokih prijav površin s strani vlagateljev, peto pa je bilo zajeto v spremembo zahtevka po izteku roka, določenega v uredbi. | 5.20 | Komisija bo proučila ugotovitve Računskega sodišča. |
| Animal premiums | Premije za živali |
| 5.21. | The Commisssion's statistics for animal premiums show the number of animals claimed by farmers which inspectors found not to exist or not to be eligible for subsidy. For the largest scheme, the suckler cow premium (see Table 5.3 and Graph 5.4 ), Member States inspected 14,9 % of the animals claimed, finding 1,8 % of these to be missing or ineligible. Overall, this percentage for cattle shows small variations from Member State to Member State. However, for Italy, Malta and Slovenia it is very high (for the suckler cow premium in Italy, 11,4 % and in Slovenia, 48,2 %, and for the special beef premium in Malta, 11,8 %, in Italy, 21,8 % and in Slovenia, 56,2 %). | 5.21. | While it can be agreed that the Italian statistics show a relatively high percentage of reductions, the percentage of farmers involved has decreased markedly in 2004, suggesting that problems are concentrated on fewer farmers. The issue will be pursued with the Italian authorities with a view to better identifying the reasons for this high percentage. | Checks regarding Malta and Slovenia have already revealed that the statistics are unreliable and the Commission has requested revised statistics. | 5.21 | Iz statističnih podatkov Komisije za premije za živali je razvidno število živali, ki so jih kmetje prijavili, vendar po ugotovitvah inšpektorjev sploh ne obstajajo ali pa niso upravičene do subvencije. Za največjo shemo, premije za krave dojilje (glej Tabelo 5.3 in Diagram 5.4 ), so države članice pregledale 14,9 % prijavljenih živali, pri čemer so za 1,8 % teh ugotovile, da jih ni ali pa niso upravičene do pomoči. Na splošno se ta odstotek za govedo med državami članicami ne razlikuje veliko. Vendar je za Italijo, Malto in Slovenijo zelo visok (za premije za krave dojilje v Italiji 11,4 % in v Sloveniji 48,2 %, za posebno premijo za govedino pa na Malti 11,8 %, v Italiji 21,8 % in v Sloveniji 56,2 %). | 5.21 | Medtem ko je dejstvo, da italijanski statistični podatki kažejo sorazmerno velik odstotek zmanjšanj, sprejemljivo, je delež udeleženih kmetov v letu 2004 izrazito upadel, zaradi česar se lahko domneva, da so težave osredotočene na manj kmetov. To vprašanje se bo obravnavalo z italijanskimi organi z namenom, da se bolje opredelijo razlogi za ta visoki delež. | Pregledi v zvezi z Malto in Slovenijo so že pokazali, da so statistični podatki nezanesljivi in Komisija je zahtevala revizijo statističnih podatkov. |
| Table 5.3 — IACS inspections for suckler cow premium — Results of on-the-spot checks in 2004, relating to claims paid in 2005 | Member State | Claims inspected | Inspected claims partially rejected | Inspected claims fully rejected | Animals inspected | Inspected animals rejected | Total number of claims submitted | Number | % | Number | % | Number | % | Total number of animals claimed | Number | % | Number | % | Belgium | 14 886 | 707 | 4,7 | 6 | 0,8 | 3 | 0,4 | 395 197 | 30 885 | 7,8 | 58 | 0,2 | Denmark | 8 650 | 1 047 | 12,1 | 5 | 0,5 | 3 | 0,3 | 109 355 | 25 066 | 22,9 | 18 | 0,1 | Germany | 32 899 | 3 508 | 10,7 | 227 | 6,5 | 81 | 2,3 | 641 781 | 87 995 | 13,7 | 1 125 | 1,3 | Greece | 10 849 | 3 728 | 34,4 | 201 | 5,4 | 22 | 0,6 | 209 825 | 125 424 | 59,8 | 1 179 | 0,9 | Spain | 59 800 | 5 195 | 8,7 | 293 | 5,6 | 44 | 0,8 | 1 758 858 | 311 213 | 17,7 | 4 188 | 1,3 | France | 117 249 | 13 958 | 11,9 | 1 024 | 7,3 | 217 | 1,6 | 4 214 721 | 548 148 | 13,0 | 2 181 | 0,4 | Ireland | 61 840 | 4 698 | 7,6 | 421 | 9,0 | 19 | 0,4 | 1 104 521 | 132 916 | 12,0 | 603 | 0,5 | Italy | 55 850 | 8 443 | 15,1 | 212 | 2,5 | 288 | 3,4 | 763 119 | 122 665 | 16,1 | 13 954 | 11,4 | Luxembourg | 491 | 62 | 12,6 | 4 | 6,5 | 0 | 0,0 | 23 288 | 4 959 | 21,3 | 12 | 0,2 | Netherlands | 4 549 | 648 | 14,2 | 16 | 2,5 | 30 | 4,6 | 73 105 | 10 015 | 13,7 | 141 | 1,4 | Austria | 92 616 | 6 563 | 7,1 | 408 | 6,2 | 79 | 1,2 | 403 022 | 69 724 | 17,3 | 876 | 1,3 | Portugal | 24 849 | 2 792 | 11,2 | 91 | 3,3 | 41 | 1,5 | 364 386 | 59 322 | 16,3 | 345 | 0,6 | Finland | 1 666 | 225 | 13,5 | 29 | 12,9 | 4 | 1,8 | 41 499 | 6 714 | 16,2 | 126 | 1,9 | Sweden | 9 809 | 590 | 6,0 | 2 | 0,3 | 1 | 0,2 | 152 363 | 10 661 | 7,0 | 8 | 0,1 | United Kingdom | 43 778 | 5 457 | 12,5 | 410 | 7,5 | 33 | 0,6 | 1 709 788 | 235 665 | 13,8 | 1 499 | 0,6 | Total EU-15 | 539 781 | 57 621 | 10,7 | 3 349 | 5,8 | 865 | 1,5 | 11 964 828 | 1 781 372 | 14,9 | 26 313 | 1,5 | Malta | 0 | 0 | 0,0 | 0 | 0,0 | 0 | 0,0 | 0 | 0 | 0,0 | 0 | 0,0 | Slovenia | 27 813 | 2 832 | 10,2 | 825 | 29,1 | 45 | 1,6 | 98 537 | 13 556 | 13,8 | 6 534 | 48,2 | Total EU-2 | 27 813 | 2 832 | 10,2 | 825 | 29,1 | 45 | 1,6 | 98 537 | 13 556 | 13,8 | 6 534 | 48,2 | Total 2004 — EU-17 | 567 594 | 60 453 | 10,7 | 4 174 | 6,9 | 910 | 1,5 | 12 063 365 | 1 794 928 | 14,9 | 32 847 | 1,8 | Total 2004 — EU-15 | 539 781 | 57 621 | 10,7 | 3 349 | 5,8 | 865 | 1,5 | 11 964 828 | 1 781 372 | 14,9 | 26 313 | 1,5 | Total 2003 — EU-15 (23) | 522 146 | 66 340 | 12,7 | 4 596 | 6,9 | 1 683 | 2,5 | 11 998 677 | 2 060 855 | 17,2 | 25 052 | 1,2 | Total 2002 — EU-15 | 539 093 | 78 087 | 14,5 | 6 056 | 7,8 | 2 933 | 3,8 | 11 934 249 | 2 230 816 | 18,7 | 45 408 | 2,0 | NB 1: A claim is fully rejected when a difference of more than 20 % is found between the number of animals declared and that determined to be eligible, or when the difference is the result of irregularities committed intentionally. | NB 2: Test performed in year N are relevant to payments made in year N + 1. | Source: IACS statistics submitted by Member States to DG AGRI. | Tabela 5.3 – Inšpekcijski pregledi IAKS za premije za krave dojilje – Rezultati pregledov na kraju samem v letu 2004, ki se nanašajo na zahtevke, plačane leta 2005 | Država članica | Pregledani zahtevki | Pregledani zahtevki, delno zavrnjeni | Pregledani zahtevki v celoti zavrnjeni | Pregledane živali | Pregledane živali, zavrnjene | Skupno število predloženih zahtevkov | Število | % | Število | % | Število | % | Skupno število živali, za katere so bili vloženi zahtevki | Število | % | Število | % | Belgija | 14 886 | 707 | 4,7 | 6 | 0,8 | 3 | 0,4 | 395 197 | 30 885 | 7,8 | 58 | 0,2 | Danska | 8 650 | 1 047 | 12,1 | 5 | 0,5 | 3 | 0,3 | 109 355 | 25 066 | 22,9 | 18 | 0,1 | Nemčija | 32 899 | 3 508 | 10,7 | 227 | 6,5 | 81 | 2,3 | 641 781 | 87 995 | 13,7 | 1 125 | 1,3 | Grčija | 10 849 | 3 728 | 34,4 | 201 | 5,4 | 22 | 0,6 | 209 825 | 125 424 | 59,8 | 1 179 | 0,9 | Španija | 59 800 | 5 195 | 8,7 | 293 | 5,6 | 44 | 0,8 | 1 758 858 | 311 213 | 17,7 | 4 188 | 1,3 | Francija | 117 249 | 13 958 | 11,9 | 1 024 | 7,3 | 217 | 1,6 | 4 214 721 | 548 148 | 13,0 | 2 181 | 0,4 | Irska | 61 840 | 4 698 | 7,6 | 421 | 9,0 | 19 | 0,4 | 1 104 521 | 132 916 | 12,0 | 603 | 0,5 | Italija | 55 850 | 8 443 | 15,1 | 212 | 2,5 | 288 | 3,4 | 763 119 | 122 665 | 16,1 | 13 954 | 11,4 | Luksemburg | 491 | 62 | 12,6 | 4 | 6,5 | 0 | 0,0 | 23 288 | 4 959 | 21,3 | 12 | 0,2 | Nizozemska | 4 549 | 648 | 14,2 | 16 | 2,5 | 30 | 4,6 | 73 105 | 10 015 | 13,7 | 141 | 1,4 | Avstrija | 92 616 | 6 563 | 7,1 | 408 | 6,2 | 79 | 1,2 | 403 022 | 69 724 | 17,3 | 876 | 1,3 | Portugalska | 24 849 | 2 792 | 11,2 | 91 | 3,3 | 41 | 1,5 | 364 386 | 59 322 | 16,3 | 345 | 0,6 | Finska | 1 666 | 225 | 13,5 | 29 | 12,9 | 4 | 1,8 | 41 499 | 6 714 | 16,2 | 126 | 1,9 | Švedska | 9 809 | 590 | 6,0 | 2 | 0,3 | 1 | 0,2 | 152 363 | 10 661 | 7,0 | 8 | 0,1 | Združeno kraljestvo | 43 778 | 5 457 | 12,5 | 410 | 7,5 | 33 | 0,6 | 1 709 788 | 235 665 | 13,8 | 1 499 | 0,6 | Skupaj EU-15 | 539 781 | 57 621 | 10,7 | 3 349 | 5,8 | 865 | 1,5 | 11 964 828 | 1 781 372 | 14,9 | 26 313 | 1,5 | Malta | 0 | 0 | 0,0 | 0 | 0,0 | 0 | 0,0 | 0 | 0 | 0,0 | 0 | 0,0 | Slovenija | 27 813 | 2 832 | 10,2 | 825 | 29,1 | 45 | 1,6 | 98 537 | 13 556 | 13,8 | 6 534 | 48,2 | Skupaj EU-2 | 27 813 | 2 832 | 10,2 | 825 | 29,1 | 45 | 1,6 | 98 537 | 13 556 | 13,8 | 6 534 | 48,2 | Skupaj v letu 2004 EU-17 | 567 594 | 60 453 | 10,7 | 4 174 | 6,9 | 910 | 1,5 | 12 063 365 | 1 794 928 | 14,9 | 32 847 | 1,8 | Skupaj v letu 2004 EU-15 | 539 781 | 57 621 | 10,7 | 3 349 | 5,8 | 865 | 1,5 | 11 964 828 | 1 781 372 | 14,9 | 26 313 | 1,5 | Skupaj v letu 2003 – EU-15 (23) | 522 146 | 66 340 | 12,7 | 4 596 | 6,9 | 1 683 | 2,5 | 11 998 677 | 2 060 855 | 17,2 | 25 052 | 1,2 | Skupaj v letu 2002 – EU-15 | 539 093 | 78 087 | 14,5 | 6 056 | 7,8 | 2 933 | 3,8 | 11 934 249 | 2 230 816 | 18,7 | 45 408 | 2,0 | NB 1: Zahtevek je v celoti zavrnjen, če je razlika, ugotovljena med številom prijavljenih živali in živali, ki so upravičene, višja od 20 % ali če je razlika posledica namernih nepravilnosti. | NB 2: Preizkusi, opravljeni v letu N, so pomembni za plačila, izvršena v letu N + 1. | Vir: Statistični podatki IAKS, ki so jih države članice sporočile GD AGRI. |
| 5.22. | For the sheep and goat premiums the number of overclaimed animals decreased from 8,2 % in 2003 to 6,3 %. Italy and Slovenia report significantly higher levels of error for sheep and goat premiums (10 % and 24,1 % respectively) than the other Member States (1,2 %). The Court found problems in Greece, Spain, France, Netherlands and the United Kingdom. The flock registers are poorly maintained. The registers cannot be relied upon to confirm that the retention period requirements have been met or to reconcile the claim with the number of sheep found on inspection. | 5.22. | As regards the findings for Italy and Slovenia, reference is made to the response to point 5.20. | Commission audit missions to Greece, Spain, France, the Netherlands and other Member States in 2005 have all identified weaknesses as regards farmers' keeping of flock registers and these findings are being considered in the clearance-of-accounts procedures. | 5.22 | Pri premijah za ovce in koze se je število previsoko prijavljenih živali znižalo z 8,2 % v letu 2003 na 6,3 %. Italija in Slovenija poročata o precej višjih stopnjah napak pri premijah za ovce in koze (10 % oziroma 24,1 %) kot druge države članice (1,2 %). Sodišče je ugotovilo težave v Grčiji, Španiji, Franciji, na Nizozemskem in v Združenem kraljestvu. Registri čred so slabo vzdrževani. Nanje se ni mogoče zanesti, da bodo potrdili, da so bile zahteve o obdobju obvezne reje izpolnjene ali da bodo uskladili zahtevke s številom ovac, ugotovljenim med inšpekcijskim pregledom. | 5.22 | Kar zadeva ugotovitve za Italijo in Slovenijo, se sklicuje na odgovor na točko 5.20. | Vse revizijske misije v Grčiji, Španiji, Franciji, na Nizozemskem in v drugih državah članicah v letu 2005 so ugotovile pomanjkljivosti glede popisa živali, in sicer se te ugotovitve obravnavajo pri postopkih potrditve obračunov. |
| 5.23. | In Malta, aid reductions and penalties applicable to bovine and ovine premiums were systematically calculated incorrectly. | 5.23. | This will be followed up under clearance procedure after receipt of the details of the Court's finding. | 5.23 | Na Malti so bila znižanja pomoči in kazni, uporabljena za premije za govedo in ovce, sistematično nepravilno izračunana. | 5.23 | Nadaljnji ukrepi bodo sprejeti v okviru postopka potrditve obračuna po prejemu podrobnosti ugotovitve sodišča. |
| 5.24. | In general, the national statistics for animal premiums are still less reliable than the equivalent statistics for area aid applications. The risk of overpayment is higher because of the frequent animal movements and the complex conditions of the animal premium schemes. Overall, the Court’s own testing does not provide evidence which significantly differs from the IACS statistics. | | 5.24 | Na splošno so nacionalni statistični podatki za premije za živali še vedno manj zanesljivi od enakovrednih statističnih podatkov za vloge za pomoč na površino. Tveganje preplačil je večje zaradi pogostih premikov živali in zapletenih pogojev, ki veljajo za sheme premij za živali. Preizkušanje, ki ga je izvedlo Sodišče, na splošno ni zagotovilo dokazov, ki bi se bistveno razlikovali od statističnih podatkov IAKS. | |
| Olive oil | Oljčno olje |
| 5.25. | The Court has examined nine olive oil production aid payments in Spain, Greece and Italy (24) — these Member States have declared some 2 000 million euro. All of the transactions contained either an overpayment and/or one or more formal errors and the two cases in Italy were found to be irregular. The results indicate that there are serious weaknesses in control over the production aid scheme and also more generally with the reliability of the olive cultivation Geographical Information System (GIS). This system of aerial photographs is used to verify the existence of olive tree parcels. | 5.25. | Along with checks on mills, the olive GIS is one element in the system of checking production aid for olive oil. It is compulsory only as from the 2003/2004 marketing year. Commission audits conducted in the context of the clearance of accounts procedure since 2003 have established similar shortcomings in the Member States audited by the Court, concerning the updating of the olive GIS, the application of sanctions to the mills and the use of the olive GIS to control the yields or apply the regulatory sanctions to the producers over-declaring the number of olive trees. Member States have been informed and the clearance of Accounts procedure is currently ongoing. Financial corrections will be applied if a risk for the EAGGF is confirmed. | 5.25 | Sodišče je pregledalo devet plačil za pomoč za proizvodnjo oljčnega olja v Španiji, Grčiji in Italiji (24) – te države članice so prijavile približno 2 000 milijonov EUR. Vse transakcije so vsebovale bodisi preplačilo in/ali eno ali več formalnih napak, za dva primera v Italiji pa je bilo ugotovljeno, da sta nepravilna. Rezultati kažejo na resne pomanjkljivosti v kontroli sheme proizvodne pomoči ter bolj na splošno pri zanesljivosti geografskega informacijskega sistema (GIS) za pridelavo oljk. Ta sistem fotografij iz zraka se uporablja za preverjanje obstoja z oljkami zasajenih parcel. | 5.25 | Poleg pregledov oljarn je oljčni geografski informacijski sistem (Geographical Information System – GIS) del sistema pregleda proizvodne pomoči za oljčno olje. Obvezen je šele od tržnega leta 2003/2004. Revizije Komisije, opravljene v okviru postopka potrditve obračuna od leta 2003, so ugotovile podobne pomanjkljivosti v državah članicah, kjer je revizijo opravilo sodišče, glede posodabljanja oljčnega GIS, uporabe sankcij za oljarne in uporabe oljčnega GIS za nadzor donosa ali uporabe regulativnih sankcij za proizvajalce, ki prijavijo preveliko število oljk. Države članice so bile obveščene in postopek potrditve obračuna je trenutno v teku. Če bo potrjeno tveganje za EKUJS, se bo uporabilo finančne popravke. |
| 5.26. | The GIS should have been fully operational from the 2003/2004 marketing year. The Commission was initially responsible for certifying the completion of the GIS but changed the Regulation so that Member States had to declare when the system was completed. Despite the fact that they have confirmed completion, the Court has found that in all Member States the failure to update the GIS data (the alphanumerical database, the real number of olive trees, new plantings and the production potential) clearly demonstrates that the GIS can still not be considered fully operational. This has significant implications because the olive cultivation GIS will be merged with IACS and be used as a basis for the calculation of payment entitlements and for the management and control of the new Single Payment Scheme (SPS) (25) (olive growers will be paid on an area basis). | 5.26. | The deficiencies in the olive GIS are also known to the Commission, which shares the concerns of the Court about the implementation of the reform. Recommendations have been made to the Member States during the clearance of accounts procedures. When the expenditure for the new schemes is made, the risk to the EAGGF will be evaluated and may give rise to financial corrections. | 5.26 | GIS bi moral v celoti delovati od tržnega leta 2003/2004. Sprva je bila za potrjevanje dokončanja GIS odgovorna Komisija, vendar je uredbo spremenila, tako da so morale države članice same podati izjavo, ko je bil sistem dokončan. Kljub temu, da so države članice to potrdile, je Sodišče v vseh državah članicah ugotovilo, da ne posodabljajo podatkov v GIS (alfanumerična zbirka podatkov, dejansko število oljk, novi nasadi in proizvodne možnosti), kar jasno kaže, da sistema GIS še vedno ni mogoče obravnavati kot sistem, ki v celoti deluje. To ima pomembne posledice, saj bo GIS za gojenje oljk združen z IAKS in se bo uporabljal kot podlaga za izračun pravic do plačil ter za upravljanje in kontroliranje nove sheme enotnega plačila (SEP) (25) (pridelovalci oljk bodo plačani na podlagi površine). | 5.26 | Pomanjkljivosti oljčnega GIS so znane tudi Komisiji, ki je kakor sodišče zaskrbljena glede izvajanja reforme. Države članice so med postopki potrditve obračunov dobile priporočila. Pri določanju odhodkov za nove sheme, se bo ovrednotilo tveganje za EKUJS, kar lahko povzroči finančne popravke. |
| 5.27. | The average yield for the production zone is fixed by the Commission every year. It is difficult for the Commission to verify that the Member States use these averages appropriately to check the eligibility of the production claimed and do not make irregular payments (see for example Italy paragraph 5.25). | 5.27. | The compliance with the average yield is not a condition of eligibility for the aid but it is a means to control the reality of the production of olive oil. If production above the average yield is not justified the farmer can be excluded for a part of his aid. | In its audits, the Commission has asked Member States to prove the effectiveness of their controls on yields and has applied financial corrections to Italy based, among other reasons, on the absence of this control. In Spain and Greece the Commission has criticised: | — | the approach based on only one criteria, not supported by any thorough analysis, | — | the apparent lack of effectiveness of this approach because most of the production under control was finally considered eligible. | 5.27 | Povprečni donos za proizvodno območje vsako leto določi Komisija. Komisija težko preverja, ali države članice pri preverjanju upravičenosti zahtevane proizvodnje te povprečne donose ustrezno uporabljajo in ne izvršujejo nepravilnih plačil (glej primer Italije, odstavek 5.25). | 5.27 | Skladnost s povprečnim donosom ni pogoj za upravičenost do pomoči, vendar je način, kako nadzirati dejansko proizvodnjo oljčnega olja. Če proizvodnja nad povprečnim donosom ni utemeljena, obstaja možnost, da kmet ni več upravičen do dela svoje pomoči. | Komisija je v svojih revizijah države članice pozvala, da dokažejo učinkovitost njihovih kontrol donosa in je pri Italiji uporabila finančne popravke, med drugim tudi zato, ker ni bilo te kontrole. Komisija je v Španiji in Grčiji kritizirala: | — | pristop, ki temelji na samo enem merilu in ni utemeljen na nobeni izčrpnejši analizi, | — | očitno neučinkovitost tega pristopa, ker je bila večina proizvodnje pod nadzorom upravičena do pomoči. |
| Rural development | Razvoj podeželja |
| EU-15 | EU-15 |
| 5.28. | EAGGF-Guarantee rural development expenditure amounted to 6 311 million euro in 2005 (13 % of CAP spending). This covers spending on agri-environmental schemes, compensatory amounts for farming in less-favoured areas, forestry, investments, and support for young farmers and farmers who are intending to retire. | | 5.28 | Odhodki Jamstvenega oddelka EKUJS za razvoj podeželja so v letu 2005 znašali 6 311 milijonov EUR (13 % porabe za SKP). To zajema stroške za kmetijsko-okoljske programe, kompenzacijske zneske za kmetovanje v območjih z omejenimi možnostmi, gozdarstvo, naložbe, podporo za mlade kmete in kmete, ki odhajajo v pokoj. | |
| 5.29. | Most entitlements to rural development support are dependent on observance of (often complex) commitments entered into by the beneficiaries, such as observance of good farming practices, and are calculated on the basis of the number of hectares used. The Court’s audit found a high incidence of errors because farmers did not meet their commitments or the key eligibility conditions were not checked by the authorities. | 5.29. | The Commission will examine in detail the problems identified by the Court when the replies from the Member States have been received. | 5.29 | Večina pravic do podpore za razvoj podeželja je odvisnih od izpolnjevanja (pogosto zapletenih) obveznosti, kot je upoštevanje dobrih kmetijskih praks, ki so jih sprejeli upravičenci, izračunajo pa se na podlagi števila uporabljenih hektarjev. Sodišče je med revizijo ugotovilo visoko stopnjo napak, ker kmetje niso izpolnjevali svojih obveznosti ali pa organi oblasti niso preverjali ključnih pogojev za upravičenost. | 5.29 | Komisija bo podrobno proučila težave, ki jih je ugotovilo sodišče po prejemu odgovorov držav članic. |
| Temporary Rural Development Instrument for new Member States | Začasni instrument za razvoj podeželja za nove države članice |
| 5.30. | The new Member States have a specific rural development regime (26), to support the four so-called ‘accompanying measures’ (27), and some specific rural development measures (28) (payments in 2005 amounted to 1 069 million euro). | | 5.30 | Nove države članice imajo poseben mehanizem za razvoj podeželja (26), ki podpira štiri tako imenovane „spremljevalne ukrepe“ (27), in nekaj posebnih ukrepov za razvoj podeželja (28) (plačila so v letu 2005 znašala 1 069 milijonov EUR). | |
| 5.31. | The financially most important measure in Poland is Less-Favoured Areas, for which 225,8 million euro was paid in 2005. One of the eligibility conditions for this measure is that farmers must apply usual good farming practices. The Polish rural development programme sets out verifiable standards for this, which are checked on the spot as part of the 5 % controls. These verifications found a high level of non-compliance with the standards; 3 281 farms (9,6 % of the farms checked) had one or more infringements. | | 5.31 | Na Poljskem je finančno najpomembnejši ukrep „območja z omejenimi možnostmi“, za katerega je bilo v letu 2005 izplačanih 225,8 milijonov EUR. Pri tem ukrepu je eden od pogojev za upravičenost, da morajo kmetje uporabljati običajno dobro kmetijsko prakso. V poljskem programu za razvoj podeželja so za to določeni preverljivi standardi, ki se preverjajo na kraju samem v okviru pregledov, ki zajemajo 5 %. Med temi preverjanji je bila ugotovljena visoka stopnja neupoštevanja standardov; pri 3 281 kmetijah (9,6 % pregledanih kmetij) je bila ugotovljena vsaj ena kršitev. | |
| 5.32. | In accordance with Polish laws, in the case of a first infringement, the farmer only receives a warning and is not sanctioned. This was the case for all farmers, thus no recoveries or sanctions were applied. This is not in accordance with EU law: infringements of an eligibility condition of the Council Regulation (29) should lead to reductions in the amounts payable. The total value of payments affected was 0,8 million euro. | 5.32. | This problem has already been identified by the Commission, and a clearance of accounts procedure is already underway and may result in financial corrections. | 5.32 | V skladu s poljsko zakonodajo je kmet za prvo kršitev samo opozorjen, ni pa kaznovan. Tako je bilo pri vseh kmetih, zato niso bile uporabljene nobene izterjave ali sankcije. To ni v skladu z zakonodajo EU: kršitve pogoja za upravičenost iz Uredbe Sveta (29) bi morale povzročiti znižanja plačljivih zneskov. Skupna vrednost plačil, na katera je to vplivalo, je bila 0,8 milijona EUR. | 5.32 | Komisija je že opredelila težavo in postopek potrditve obračuna že poteka, lahko pa iz tega izhajajo finančni popravki. |
| Export refunds | Izvozna nadomestila |
| 5.33. | Export refunds paid to exporters of EU agricultural products cover the difference between EU internal and world market prices and allow surplus EU production to be disposed of on world markets (30). In 2005 refunds accounted for some 3 billion euro, or 7,5 % of CAP expenditure. Member States are required to physically check 5 % of exports to ensure that they are correctly described and entitled to the export refund claimed. They also have to carry out checks at the point of exit from the EU where this is different from the place at which the goods were presented for physical check (substitution checks). The Commission monitors the quality and number of these checks. | | 5.33 | Izvozna nadomestila, ki se izplačujejo izvoznikom kmetijskih proizvodov EU, pokrivajo razliko med cenami na notranjem trgu EU in cenami na svetovnem trgu ter omogočajo prodajo presežne proizvodnje EU na svetovnih trgih (30). V letu 2005 so nadomestila znašala približno 3 milijarde EUR oziroma 7,5 % odhodkov SKP. Države članice morajo fizično pregledati 5 % izvoza, da bi zagotovile, da je pravilno opisan in upravičen do zahtevanih izvoznih nadomestil. Prav tako morajo izvajati preglede na točki izstopa iz EU, kadar ta ni ista kot kraj, kjer je bilo blago dano v fizični pregled (pregledi zamenjave). Komisija spremlja kakovost in število teh pregledov. | |
| 5.34. | Given the time needed to finalise clearance procedures, the weaknesses found by the Commission during audits in Member States in 2004 (31) have not yet been the subject of a final decision on whether or not a financial correction should be imposed. In 2005 problems were found relating to prior warning in Belgium. | 5.34. | Two enquiries have meanwhile been closed without a financial correction (Poland, Lithuania). For the remaining enquiries, where deficiencies have been identified, clearance of accounts procedures are under way (Ireland, Italy, Netherlands, France, Spain, Germany, United Kingdom) and may result in financial corrections. | 5.34 | Glede na čas, ki je potreben za dokončanje postopkov potrditve obračunov, za pomanjkljivosti, ki jih je Komisija v letu 2004 (31) ugotovila med revizijami v državah članicah, še vedno ni bila sprejeta dokončna odločitev o tem, ali naj se uvede finančna korekcija ali ne. V letu 2005 so bile ugotovljene težave v zvezi s predhodnim opozarjanjem v Belgiji. | 5.34 | Brez finančnih popravkov pa sta se medtem končali dve poizvedbi (Poljska, Litva). Za ostale poizvedbe, pri katerih so bile ugotovljene pomanjkljivosti, potekajo postopki potrditve obračunov (Irska, Italija, Nizozemska, Francija, Španija, Nemčija, Združeno kraljestvo), iz tega pa lahko izhajajo finančni popravki. |
| 5.35. | The Court’s audit of physical and/or substitution checks in 11 Member States from 2004 to 2006 concluded that: | 5.35. | | 5.35 | Sodišče je na podlagi svoje revizije fizičnih pregledov in/ali pregledov zamenjave v 11 državah članicah v obdobju 2004 do 2006 sklenilo: | 5.35 | |
| (a) | the fundamental requirement that exporters should not have tacit prior warning of such checks at the point of loading had not been systematically complied with (Belgium, Denmark, Germany, France, Italy, Netherlands, United Kingdom); | (a) | The Commission services have noted during their on-the-spot enquiries that the timing of physical checks can become too predictable. This is why Member States were reminded at the March 2005 meeting of the Trade Mechanisms Committee that they should vary the time of arrival when carrying out physical checks at exporter's premises and a document on this point (D(2005) 12998) was discussed in the Trade Mechanisms Committee of June 2005. Consideration is being given to ways of making this obligatory. | (a) | temeljna zahteva, da izvozniki ne smejo biti vnaprej tiho opozorjeni na takšne preglede na kraju nakladanja, sistematično ni bila upoštevana (Belgija, Danska, Nemčija, Francija, Italija, Nizozemska, Združeno kraljestvo); | (a) | Službe Komisije so med svojimi poizvedbami na kraju samem opazile, da lahko postane časovna razporeditev fizičnih pregledov preveč predvidljiva. Zato so bile države članice na sestanku odbora za trgovinske mehanizme marca 2005 pozvane, naj pri izvajanju fizičnih pregledov v prostorih izvoznika čas prihoda določijo različno, v odboru za trgovinske mehanizme junija 2005 pa se je pri tej točki razpravljajo o dokumentu (D(2005) 12998). Obravnava se možnost, kako bi to postalo obvezujoče. |
| (b) | there were significant weaknesses in the verification of ingredients used in the manufacture of ‘Non-Annex I’ goods such as biscuits, confectionery, whisky, etc. on which refunds are paid (Belgium, Germany, France (32), Italy (32), United Kingdom (32)); | (b) | The Commission services will examine the Court's findings and Member State replies and take appropriate action. | (b) | pri preverjanju sestavin, uporabljenih za proizvodnjo blaga, „ki ni zajeto v Prilogo I“, kot so keksi, sladkorni izdelki, viski itd., za katere se plačajo nadomestila, so bile ugotovljene pomembne pomanjkljivosti (Belgija, Nemčija, Francija (32), Italija (32), Združeno kraljestvo (32)); | (b) | Službe Komisije bodo proučile ugotovitve sodišča in odgovore držav članic ter ustrezno ukrepale. |
| (c) | excessive numbers of physical checks had been carried out on consignments for which the refund claim was less than 200 euro (33). According to the rules, these transactions should be excluded unless they are to prevent fraud and abuse; | (c) | The Commission services verify this aspect as a routine part of their audits on physical checks. While some Member States carry out checks on exports below the minimum size thresholds, the Commission services have found no evidence that they do so to the detriment of the minimum requirement of checks on exports above the thresholds. | (c) | previsoko število fizičnih pregledov je bilo opravljenih pri pošiljkah, za katere je bil zahtevek za nadomestilo nižji od 200 EUR (33). V skladu s pravili bi morale biti takšne transakcije izločene, razen če bi preprečile goljufijo in zlorabo; | (c) | Službe Komisije preverijo ta vidik kot rutinski del njihovih revizij fizičnih pregledov. Medtem ko nekatere države članice pregled izvoza izvajajo pod najmanjšimi možnimi mejnimi vrednostmi, službe Komisije niso našle nobenih dokazov, da izvajanje škodljivo vpliva na najnižjo možno zahtevo pregledov izvoza nad mejnimi vrednostmi. |
| (d) | substitution checks are not carried out at the point of exit from the EU on significant numbers of consignments which have been customs-sealed despite not having been physically checked at the point of loading (34). In particular, Denmark (35) and the Netherlands allowed authorised exporters to affix customs seals themselves; | (d) | Article 10(2) of Regulation (EC) No 2090/2002 provides that no substitution check shall be carried out if the customs office of export has sealed the means of transport. However, in the Trade Mechanisms Committee of March 2002, the Commission stressed that an authorised trader's seal cannot replace the customs office's seal. | The Commission services are studying the Court's proposal to exclude from the population for substitution checks only the consignments which were subject to a physical check. The Commission will examine the Court's findings concerning Denmark and the Netherlands and the replies of these Member States and, if necessary, investigate further. | (d) | na točki izstopa iz EU se pregledi zamenjave ne izvajajo pri pomembnem številu pošiljk s carinsko oznako, čeprav te niso bile fizično pregledane v kraju nakladanja (34). Zlasti Danska (35) in Nizozemska sta pooblaščenim izvoznikom dovoljevali, da so sami nameščali carinske oznake. | (d) | Člen 10(2) Uredbe (ES) št. 2090/2002 določa, da se ne opravi pregled zamenjave, če carinski urad izvoza označi prevozno sredstvo. Vendar je Komisija v odboru za trgovinske mehanizme marca 2002 poudarila, da pooblaščena oznaka trgovca ne more nadomestiti oznake carinskega urada. | Službe Komisije proučujejo predlog sodišča, da iz popisa za preglede zamenjave izključi samo tiste pošiljke, za katere je bilo treba opraviti fizični pregled. Komisija bo obravnavala ugotovitve sodišča glede Danske in Nizozemske ter odgovora teh držav članic, po potrebi pa opravila nadaljnje preiskave. |
| (e) | as the physical presence of customs officials at the point of taking goods under customs control at the customs office of exit from the EU has been replaced by computerised inventory systems in the United Kingdom and certain French ports, the necessary checks that customs seals have not been broken or removed are no longer carried out. | (e) | Article 10(2)(a) of Regulation (EC) No 2090/2002 does not require the 100 % check on the customs seals. The Commission considers that systematic seal checks by customs at the entrance to ports are useful, but can be compensated if the information and assurance available to customs services from other sources is sufficient. | (e) | ker so fizično prisotnost carinskih uradnikov na točki sprejetja blaga v carinsko kontrolo v carinskem uradu izstopa iz EU v Združenem kraljestvu in nekaterih francoskih pristaniščih nadomestili računalniški sistemi, se pregledi, pri katerih se preverja, da carinske oznake niso bile poškodovane ali odstranjene, ne izvajajo več. | (e) | Člen 10(2)a Uredbe (ES) št. 2090/2002 ne zahteva 100-odstotnega pregleda carinskih oznak. Komisija meni, da so sistematični carinski pregledi ob vstopu v pristanišča koristni, vendar jih je lahko nadomestiti z zadostnimi podatki in zagotovili, ki so carinskim službam na voljo iz drugih virov. |
| 5.36. | The Court concludes that significant improvements are required in these areas before it can derive assurance that the system of physical checks on export refund consignments is operating satisfactorily. Furthermore, the Court is not in a position to confirm that checks have been carried out in the required number in respect of the 2005 EAGGF year and have been verified and potential corrections made, as this information is not made available to the Commission until after 30 April 2006. | 5.36. | The Commission takes the view that the system of physical and substitution checks is already operating sufficiently well to contribute to providing reasonable assurance for the underlying transactions. However, in order to further improve the system, the Commission intends to amend the legislation on physical checks in order to make the pattern of checks less predictable and to reduce the risk of substitution. | As regards the other weaknesses identified by the Court, the Commission will examine the Court's findings and the replies from the Member States and, if necessary, take appropriate action. | 5.36 | Sodišče je sprejelo zaključek, da so na teh področjih potrebne precejšnje izboljšave, preden bo lahko imelo zagotovilo, da sistem fizičnih pregledov pošiljk, za katere je bilo zahtevano izvozno nadomestilo, zadovoljivo deluje. Poleg tega Sodišče ni v položaju, da bi lahko potrdilo, da je bilo za proračunsko leto EKUJS 2005 opravljeno zahtevano število pregledov, niti da so bili ti pregledi preverjeni in da so bile izvedene morebitne korekcije, saj so bile te informacije Komisiji na voljo šele po 30. aprilu 2006. | 5.36 | Komisija zavzema stališče, da sistem fizičnih pregledov in pregledov zamenjave že deluje dovolj dobro, da lahko prispeva k zagotovitvi ustreznega zagotovila za transakcije, povezane z računovodskimi izkazi Skupnosti. Vendar namerava Komisija, da bi nadalje izboljšala sistem, dopolniti zakonodajo o fizičnih pregledih, da bi bili vzorci pregledov manj predvidljivi in da bi zmanjšala tveganje zamenjave. | Kar zadeva druge pomanjkljivosti, ki jih je navedlo sodišče, bo Komisija proučila ugotovitve sodišča in odgovore držav članic ter po potrebi ustrezno ukrepala. |
| Ex-post scrutiny of subsidies paid to traders and processors | Naknadni pregled subvencij, plačanih trgovcem in predelovalcem |
| 5.37. | Member States are required (36) to carry out annual programmes of post-payment checks of commercial documentation for a range of CAP subsidies, including export refunds, processing and transformation subsidies, processing of cotton, olive oil and tobacco and some rural development expenditure. Member States must satisfy themselves that transactions have taken place and been executed correctly, and must take steps to recover sums lost as a result of irregularity or negligence. | | 5.37 | Države članice morajo (36) izvajati letne programe pregledov komercialne dokumentacije po izvršenih plačilih za vrsto subvencij SKP, med katerimi so izvozna nadomestila, subvencije za predelavo in preoblikovanje, predelavo bombaža, oljčno olje in tobak ter nekateri odhodki za razvoj podeželja. Države članice se morajo prepričati, da so se transakcije resnično zgodile in da so bile pravilno izvršene, prav tako pa morajo ukrepati tako, da izterjajo zneske, izgubljene zaradi nepravilnosti ali malomarnosti. | |
| 5.38. | The Commission's monitoring includes a supervision and coordination role to ensure that Members States’ risk analysis and control programmes are appropriate. It further includes analysis of the relevant reports and other documents Member States provide and may include visits to Member States in order to check the implementation of the Regulation on the spot. The Court found that during 2005 the Commission: | 5.38. | | 5.38 | Komisija ima pri spremljanju nadzorno in koordinacijsko vlogo, s čimer zagotavlja, da so programi držav članic za analizo tveganja in kontrolo ustrezni. Spremljanje poleg tega zajema tudi analizo ustreznih poročil in drugih dokumentov, ki jih predložijo države članice, ter morebitne obiske v državah članicah, kjer se preveri izvajanje Uredbe na kraju samem. Sodišče je ugotovilo, da je Komisija v letu 2005: | 5.38 | |
| (a) | made progress in monitoring and analysing documents submitted but still cannot provide full and comparable information on the transactions checked and the value of irregularities detected and recovered. It has made regulatory changes to improve the reporting of the results of post-payment checks, although the effects of these changes are not yet known; | (a) | The Commission welcomes the Court's acknowledgment of the efforts made in order to improve the reporting by Member States on post-payment checks, as well as of the efforts made to improve monitoring and analysis of documents submitted. | The Commission considers that it already receives sufficient information regarding transactions tested and irregularities detected. | The reporting has been further improved by the introduction of Regulation (EC) No 40/2006, permitting the potential level of irregularities to be estimated for all categories of expenditure. | (a) | dosegla napredek pri spremljanju in analizi predloženih dokumentov, vendar še vedno ne more zagotoviti celostnih in primerljivih podatkov o pregledanih transakcijah ter o vrednosti odkritih in izterjanih nepravilnosti. Sprejela je zakonske spremembe za izboljšanje poročanja o rezultatih pregledov po izvršenih plačilih, čeprav učinki teh sprememb še niso znani; | (a) | Komisija pozdravlja priznanje sodišča glede prizadevanj, da bi se izboljšalo poročanje držav članic o pregledih po izvršenih plačilih ter glede prizadevanj za izboljšanje spremljanja in analizo predloženih dokumentov. | Komisija meni, da že prejema dovolj podatkov o pregledanih transakcijah in odkritih nepravilnostih. | Poročanje se je še izboljšalo z uvedbo Uredbe 40/2006, ki dopušča, da se za vse kategorije odhodkov oceni možna raven nepravilnosti. |
| (b) | had again carried out specific missions to three Member States to examine the implementation of the Regulation. These missions did not cover all risks or a sufficient number of Member State checks to enable the assessment of compliance with the Regulation and the quality of the scrutinies carried out. Three further audits included an assessment of the new Member States’ readiness to apply the Regulation and 19 conformity audits included a review of at least one post-payment check as part of the work carried out. These conformity audits do not yet follow a standard methodology or reporting format for the scrutinies checked, which hampers comparability and a meaningful analysis; | (b) | The Commission considers that the number of post-payment checks reviewed in 2005 was sufficient and in line with the objectives of the audits. | In 2006, the Commission has already carried out 3 specific missions on post-payment checks according to Regulation (EC) No 4045/89 in Italy, Denmark and the Netherlands. Further missions are scheduled for the autumn 2006. The conformity units have continued in 2006 to check the application of Regulation (EC) No 4045/89 as part of their missions covering specific sector related issues. | (b) | ponovno izvedla posebne obiske v treh državah članicah, da bi pregledala izvajanje Uredbe. Med temi obiski niso bila zajeta vsa tveganja ali zadostno število pregledov držav članic, da bi omogočili oceno skladnosti z Uredbo in kakovosti opravljenih pregledov. Med tremi dodatnimi revizijami je bila ocenjena pripravljenost novih držav članic na uporabo Uredbe, med 19 revizijami pa je bil v okviru opravljenega dela preverjen vsaj en pregled po izvršenem plačilu. Pri teh revizijah skladnosti se še ne uporablja standardna metodologija ali oblika poročanja o preverjenih podrobnih pregledih, kar ovira primerljivost in smiselno analizo; | (b) | Komisija meni, da je bilo število revidiranih pregledov po izvršenih plačilih v letu 2005 dovolj veliko in v skladu s cilji revizij. | Komisija je v letu 2006 v Italiji, na Danskem in na Nizozemskem že izvedla 3 posebne misije o pregledih po izvršenih plačilih v skladu z Uredbo 4045/89. Nadaljnje misije so predvidene za jesen 2006. Službe za preverjanje skladnosti so v letu 2006 nadaljevale preglede uporabe Uredbe 4045/89 kot del svojih misij, ki pokrivajo posebna vprašanja, povezana s sektorji. |
| (c) | has started an exercise to assess the extent of the backlog of planned checks in certain Member States (highlighted in previous Court reports). Initial results have confirmed the failure of four Member States to complete the minimum number of post-payment checks required but as yet no remedial action has been taken; | (c) | The Commission has, in fact, already assessed the extent of the backlog. Remedial action has been initiated through missions to two Member States where the backlog is most serious. The two Member States in question have been requested to develop action plans to resolve the backlog. Such action plans including a clear calculation of the number of outstanding scrutinies versus available resources and including clear deadlines are to be communicated to the Commission and their implementation will be closely followed-up. | (c) | začela ocenjevati obseg zaostanka načrtovanih pregledov v nekaterih državah članicah (poudarjeno v prejšnjih poročilih Sodišča). Začetni rezultati so potrdili, da štirim državam članicam ni uspelo izvesti minimalnega števila zahtevanih pregledov po izvršenih plačilih, vendar zaenkrat niso bili sprejeti še nobeni popravni ukrepi; | (c) | Komisija je že ocenila obseg zaostanka. Misiji v dve državi članici sta sprožili popravne ukrepe, kjer je zaostanek največji. Zadevni državi članici morata pripraviti akcijski načrt za odpravo zaostanka. Takšni akcijski načrti, ki vključujejo jasen izračun števila neopravljenih pregledov v primerjavi z razpoložljivimi sredstvi in jasne roke, se pošljejo Komisiji, njihova izvedba pa se bo skrbno spremljala. |
| (d) | is not able to fully measure the success or otherwise of the Regulation in terms of detecting and recovering irregular payments (37) (38). | (d) | The Commission considers that it can measure the success of the Regulation in detecting potentially irregular payments. | (d) | ne more v celoti izmeriti uspeha ali izvajanja Uredbe pri odkrivanju in izterjavi nepravilnih plačil (37) (38). | (d) | Komisija meni, da lahko izmeri uspešnost Uredbe pri odkrivanju morebitnih nerednih plačil. |
| 5.39. | As a follow-up to its work in 2003 the Court re-visited seven Member States to assess the progress made. Whilst the Court’s follow-up found that improvements had been made in the overall quality of checks examined, weaknesses persisted in the recovery of irregularities detected by the checks, and there was a failure to complete the planned post-payment checks on time. In two Member States there was a persistent failure to complete the minimum number. | 5.39. | The Commission welcomes the Court's acknowledgment of the improvements made. | Recovery of irregular payments is not the responsibility of those carrying out post-payment checks but of the paying agencies. | As regards the persistent delays in the execution of controls in two Member States, the Commission has initiated remedial action, as described in the response to point 5.38 (c). | 5.39 | Sodišče je kot nadaljevanje svojega dela v letu 2003 ponovno obiskalo sedem držav članic, da bi ocenilo dosežen napredek. Čeprav je Sodišče pri tem ugotovilo, da se je splošna kakovost preverjenih pregledov izboljšala, so se nadaljevale pomanjkljivosti pri izterjavi nepravilnosti, odkritih pri pregledih, prav tako pa jim ni uspelo pravočasno izvesti načrtovanih pregledov po izvršenih plačilih. Dvema državama članicama nikakor ni uspelo izvesti minimalnega števila pregledov. | 5.39 | Komisija pozdravlja priznanje sodišča glede izboljšav. | Izterjava nerednih plačil ni odgovornost tistih, ki izvajajo preglede po izvršenih plačilih, ampak plačilnih agencij. | Kar zadeva redne zamude pri izvajanju kontrol v dveh državah članicah, je Komisija začela izvajati popravne ukrepe, kakor je opisano v odgovoru na točko 5.38 (c). |
| 5.40. | According to the Regulation, post-payment checks on 2005 transactions will be carried out in the period July 2006 to July 2007. These checks can cover more than the transactions for the year 2005. The results will be reported to the Commission by 1 January 2008 at the latest. The Commission will then review them and may decide to exclude expenditure. For this reason the Court cannot derive assurance as to the EAGGF transactions for the year 2005. | 5.40. | The Commission considers that assurance can be derived from the post-payment checks because the system of controls, as such, is operational. Moreover, Regulation (EC) No 4045/89 provides for an ex-post control system within the comprehensive system for the management and control of agriculture expenditure, as described in detail in the response to point 5.59. It is an additional level of control to the pre-payment checks (which for the majority of measures already provide sufficient assurance). | 5.40 | V skladu z Uredbo bodo pregledi po izvršenih plačilih za transakcije, izvršene v letu 2005, opravljeni v obdobju od julija 2006 do julija 2007. Ti pregledi lahko zajemajo več kot le transakcije za leto 2005. Komisiji se o rezultatih poroča najpozneje 1. januarja 2008. Komisija bo rezultate nato pregledala in se lahko odloči, da odhodke izključi. Zaradi tega Sodišče ne more dobiti zagotovila glede transakcij EKUJS za leto 2005. | 5.40 | Komisija meni, da se lahko zagotovilo pridobi iz pregledov po izvršenih plačilih, ker kontrolni sistem kot tak deluje. Poleg tega Uredba 4045/89 predvideva naknadni kontrolni sistem v okviru celovitega sistema za upravljanje in nadzor kmetijskih odhodkov, kakor je podrobno opisano v odgovoru na točko 5.59. To je dodatna raven kontrole za preglede pred izvršenimi plačili (ki za večino ukrepov že zagotavljajo zadostno zagotovilo). |
| 5.41. | The Court’s findings at the Commission and in the Member States show that, while the system of post-payment checks is improving, the backlog of checks not carried out in certain Member States limits the assurance that can be gained as to the legality and regularity of payments made in previous years in these Member States. | 5.41. | Whilst the Commission welcomes the Court's acknowledgment of the improvements made, it considers that assurance can be gained as to the legality and regularity of payments made. | The comprehensive system for the management and control of agricultural expenditure, as described in the response to point 5.59, provides reasonable assurance as to the effective management of the risk of error in the legality and regularity of the underlying transactions in agriculture. | Regulation (EC) No 4045/89 provides for an ex-post control system which is actually an additional level of controls to the pre-payment checks. | 5.41 | Ugotovitve Sodišča pri Komisiji in v državah članicah kažejo, da je kljub izboljšanju sistema pregledov po izvršenih plačilih zaradi zaostankov pri pregledih, ki v določenih državah članicah niso bili izvedeni, mogoče pridobiti le omejeno zagotovilo o zakonitosti in pravilnosti plačil, izvršenih v prejšnjih letih v teh državah članicah. | 5.41 | Medtem ko Komisija pozdravlja priznanje sodišča glede izboljšav, meni, da se lahko zagotovilo pridobi, če so izvršena plačila zakonita in pravilna. | Celovit sistem za upravljanje in nadzor kmetijskih odhodkov, kot je opisan v odgovoru na točko 5.59, daje razumljivo zagotovilo za učinkovito upravljanje tveganja napake v zakonitosti in pravilnosti transakcij, povezanih z računovodskimi izkazi Skupnosti, v kmetijstvu. | Uredba 4045/89 predvideva naknadni kontrolni sistem, ki dejansko pomeni dodatno raven kontrol pregledov pred izvršenimi plačili. |
| The Commission's clearance of accounts | Potrditev obračunov s strani Komisije |
| 5.42. | One of the elements considered by the Commission to be of major importance for an adequate control of shared management in the agricultural domain is the audit work carried out by the clearance of accounts units, which leads to the financial and conformity clearance decisions taken by the Commission. | | 5.42 | Po mnenju Komisije je eden od najpomembnejših elementov za ustrezno kontrolo deljenega upravljanja na področju kmetijstva revizijsko delo, ki ga opravljajo enote za potrjevanje obračunov in katerega rezultat so odločbe Komisije o finančni potrditvi obračunov in odločbe o skladnosti. | |
| 5.43. | The annual Financial Decision taken by the Commission is based on the work and the certificates of certifying bodies. These certificates include a statement of whether the accounts are true, complete and accurate and whether the paying agencies have the capability to ensure that compliance of payments with Community rules is checked. The Commission's annual clearance decision is limited to the accounts and is dealt with in Chapter 1. The decision to exclude expenditure not in compliance with Community rules is taken at a later stage (see conformity decisions). Until then expenditure has a provisional character (see also paragraphs 1.57 and 1.64 to 1.66 of the present report). | 5.43. | Notwithstanding the clearance of accounts process, the Commission considers that the expenditure does not have a provisional character. | 5.43 | Odločba o letni finančni potrditvi, ki jo sprejme Komisija, temelji na delu in potrdilih certifikacijskih organov. Ta potrdila zajemajo izjavo, v kateri je navedeno ali so računovodski izkazi resnični, popolni in točni in ali so plačilne agencije zmožne zagotoviti, da je bila preverjena skladnost plačil s pravili Skupnosti. Komisijina odločba o letni potrditvi obračunov je omejena na računovodske izkaze in je obravnavana v poglavju 1. Odločba o izključitvi odhodkov, ki niso nastali v skladu s pravili Skupnosti, se sprejme pozneje (glej odločbe o skladnosti). Do takrat so odhodki začasne narave (glej tudi odstavke 1.57 in 1.64 do 1.66 tega poročila). | 5.43 | Komisija ne glede na postopek potrditve obračuna meni, da odhodki niso začasne narave. |
| Certifying bodies | Certifikacijski organi |
| 5.44. | The reports of certifying bodies may bring to light problems in the management and control systems of paying agencies but they cannot be relied upon to provide assurance as to the legality and regularity of payments made to farmers and traders (39), as claims for EU aid are usually not checked on the spot by the certifying body. As indicated in the Court’s opinion on the single audit model, such coverage would represent a stronger and clearer chain of accountability for CAP spending. It would provide increased assurance to the Commission as to the legality and regularity of transactions. | 5.44. | The Commission takes the view that there is a comprehensive system for the management and control of agricultural expenditure, as described in detail in the response to point 5.59, already provides reasonable assurance as to the effective management of the risk of error in the legality and regularity of the underlying transactions in agriculture. In order to improve and reinforce the overall system for providing reasonable assurance even further, the Commission is prepared to implement the Court's recommendation that the certifying bodies should do more work to verify and validate inspection's statistics and post-payment checks. To this end, the certifying bodies will be required in the new guideline on reporting to review more in detail the administrative capacity of the paying agency as regards on-the-spot checks. They will have to gain assurance as to whether the system (for on-the-spot checks) in place has operated satisfactorily by reviewing in detail elements like accuracy of control statistics, instructions and manuals, human resources, training and competencies of controllers, agreements with delegated bodies, monitoring and supervision systems in place by the paying agency, application of sanctions etc. | 5.44 | Poročila certifikacijskih organov lahko osvetlijo težave v upravljavskih in kontrolnih sistemih plačilnih agencij, ni pa se mogoče zanesti nanje, da bodo nudila zagotovilo o zakonitosti in pravilnosti plačil kmetom in trgovcem (39), saj certifikacijski organi ponavadi ne preverjajo zahtevkov za pomoč EU na kraju samem. Kot je navedeno v Mnenju Sodišča o enotnem revizijskem modelu, bi takšno kritje pomenilo močnejšo in preglednejšo verigo odgovornosti za porabo SKP. Komisija bi tako dobila večje zagotovilo o zakonitosti in pravilnosti transakcij. | 5.44 | Stališče Komisije je, da celovit sistem za upravljanje in nadzor kmetijskih odhodkov, kot je podrobno opisan v odgovoru na točko 5.59, že daje razumljivo zagotovilo za učinkovito upravljanje tveganja napake v zakonitosti in pravilnosti transakcij, povezanih z računovodskimi izkazi Skupnosti, v kmetijstvu. Komisija je za nadaljnje izboljšanje in okrepitev splošnega sistema za zagotavljanje razumljivega zagotovila pripravljena izvajati priporočila sodišča, da bi morali certifikacijski organi narediti več za preverjanje in potrjevanje statističnih podatkov inšpekcije in pregledov po izvršitvi plačil. V ta namen bodo morali certifikacijski organi v novi smernici o poročanju bolj podrobno revidirati upravne zmogljivosti plačilne agencije glede pregledov na kraju samem. S podrobnim revidiranjem elementov, kot so natančnost kontrolnih statističnih podatkov, navodila in priročniki, človeški viri, usposabljanje in usposobljenost nadzornikov, sporazumi s pooblaščenimi organi, sistemi spremljanja in kontrole, ki jih uporablja plačilna agencija, uporaba sankcij itd., bodo morali pridobiti zagotovilo, ali je sistem (za preglede na kraju samem), ki se uporablja, deloval zadovoljivo. |
| 5.45. | With respect to the paying agencies’ internal control systems the Court’s analysis of the reports of 31 paying agencies (40) has shown that most of the major deficiencies found by the certifying bodies related to payment checks and procedures, accounting (including debtors) and delegation of functions (41); four paying agencies were found with four or more major deficiencies relating to different accreditation criteria (42). The Commission places reliance on the work of the certifying bodies by reviewing their reports and certificates but does not evaluate the work of the certifying bodies on the spot on a systematic basis (43). | 5.45. | In the new Commission Regulation (EC) No 885/2006, the requirements for monitoring paying agencies have been significantly strengthened by obliging Member States to keep their paying agencies under constant supervision and to establish a system for the exchange of information on possible cases of non-compliance. A procedure has to be put in place to deal with such cases, including the obligation to draw up a plan to remedy any identified deficiencies within a determined time limit. Expenditure effected by paying agencies whose accreditation is maintained by their Member State although they have failed to implement such a remedial plan within the determined time limit will be subject to the conformity clearance procedure provided for in Article 31 of Regulation (EC) No 1290/2005. | Although a systematic review of the work of the certifying bodies was introduced by the end of 2005, the Commission has visited on-the-spot and reviewed the work of certifying bodies since the introduction of the new clearance of accounts procedure in 1996. | The 2006 mission programme, which is based on a detailed risk-analysis, includes 5 missions to certifying bodies. The missions are targeted towards those bodies where certain problems have been identified. In addition, 7 paying agencies are to be visited. | 5.45 | Glede sistemov notranjih kontrol na plačilnih agencijah je analiza poročil o 31 plačilnih agencijah (40), ki jo je opravilo Sodišče, pokazala, da se je večina glavnih pomanjkljivosti, ki so jih ugotovili certifikacijski organi, nanašala na kontrole in plačilne postopke, računovodstvo (skupaj z dolžniki) in prenos nalog (41); pri štirih plačilnih agencijah so bile ugotovljene štiri ali več pomanjkljivosti v zvezi z različnimi akreditacijskimi merili (42). Komisija se zanese na delo certifikacijskih organov, tako da pregleda njihova poročila in potrdila, vendar pa dela certifikacijskih organov ne vrednoti sistematično na kraju samem (43). | 5.45 | V novi Uredbi Komisije (ES) št. 885/2006 so bile zahteve za spremljanje plačilnih agencij bistveno zaostrene, saj so bile z njo države članice zavezane imeti svoje plačilne agencije pod stalno kontrolo in vzpostaviti sistem za izmenjavo podatkov o možnih primerih neizpolnjevanja pogojev. Uvesti je treba postopek, ki bo obravnaval takšne primere, vključno z obveznostjo za pripravo načrta za odpravo vseh morebitnih ugotovljenih pomanjkljivosti v določenem roku. Odhodki plačilnih agencij, katerih akreditacijo ohranja njihova država članica, čeprav ne izvajajo takšnega načrta za odpravo pomanjkljivosti v določenem roku, se bodo preverjali s postopkom potrditve skladnosti iz člena 31 Uredbe (ES) št. 1290/2005. | Čeprav je bilo sistematsko preverjanje dela certifikacijskih organov uvedeno do konca leta 2005, je bila Komisija na kraju samem in preverila delo certifikacijskih organov od uvedbe novega postopka potrditve obračuna v letu 1996. | Program misij iz leta 2006, ki temelji na podrobni analizi tveganja, vključuje 5 misij k certifikacijskim organom. Misije so usmerjene k tistim organom, pri katerih so bile ugotovljene določene težave. Poleg tega je treba obiskati 7 plačilnih agencij. |
| Conformity clearance | Potrditev skladnosti |
| 5.46. | Conformity decisions have the objective of excluding expenditure from Community financing where the Commission has found it has not been in compliance with Community rules. The procedures in place are not designed to ensure that this objective is achieved at the level of payments made to final beneficiaries (farmers and traders). These decisions are in most cases flat-rate corrections for weaknessess in the control systems rather than an assessment of the impact of the individual irregular payments. Therefore, irregular payments are unlikely to be recovered through the clearance of accounts procedure. In order to obtain reliable information on the legality and regularity of payments to final beneficiaries the Director-General would need: | (a) | either to make arrangements for certifying bodies to extend their work to final beneficiaries, through extending their sample tests to the level of farmers or by doing more work to verify and validate IACS inspections statistics and post-payment checks; or | (b) | to require his/her own staff, on the basis of an appropriate sampling method, to verify the legality and regularity of transactions for the year at the level of final beneficiaries. | In the spirit of the Court’s opinion on the single audit, the Commission should, where possible, take into account the management and control systems already in place, such as IACS. | 5.46 and 5.47. | As the Court correctly points out, the objective of the conformity clerance is to exclude expenditure from Community financing which has not been effected in compliance with Community rules, thus shielding the Community budget from expenditure that should not be charged to it. In contrast, it is not a mechanism by which irregular payments to beneficiaries are recovered, which according to the principle of shared management is the sole responsibility of the Member States, as clearly stated in Article 9(1) of Regulation (EC) No 1290/2005. | The Commission considers, that on the basis of this definition, the objective of the conformity clearance is achieved by its current approach, which is to audit Member States' management and control systems and, in case of deficiencies, applying financial corrections which, if the loss for the EAGGF cannot be quantified, can take the form of a flat rate. The effectiveness and efficiency of such an approach has been recognised by the Court itself in point 6.35 of its present report. | Moreover, as the Court itself points out in point 6.35, financial corrections are an important means to improve the Member States' management and control systems and thus to prevent or detect and recover irregular payments to final beneficiaries. The conformity clearance thereby indirectly contributes to the legality and regularity of the transactions at the level of the final beneficiaries. | The level of irregularities is already estimated in certain expenditure areas. For example, for area aids, the error estimated on the basis of around 47 000 random controls carried out by Member States is 1,95 %. This constitutes a very big and representative sample. In line with the single audit approach it would not appear cost-effective that the Commission should select a separate sample to verify the legality and regularity of expenditure. It is more cost-effective that the Commission relies on the work performed by the paying agencies and concentrates its audit work on verifying the systems in place in the Member States to control expenditure. | In order to improve and reinforce the overall system for providing reasonable assurance, the Commission is prepared to implement the Court's recommendation that the certifying bodies should do more work to verify and validate inspection's statistics and post-payment checks (see reply to paragraph 5.44). | Whether the burden of a financial correction is passed on to the national budget or the final beneficiary depends on the reason for the correction. | 5.46 | Cilj odločb o skladnosti je izključitev odhodkov iz financiranja Skupnosti, če Komisija ugotovi, da niso bili izvedeni v skladu s pravili Skupnosti. Uvedeni postopki niso zasnovani tako, da bi zagotavljali doseganje tega cilja na ravni plačil končnim upravičencem (kmetom in trgovcem). Te odločbe so v večini primerov pavšalne korekcije zaradi pomanjkljivosti v sistemih kontrol, ne pa ocena vpliva posameznih nepravilnih plačil. Zato nepravilna plačila verjetno ne bodo izterjana v okviru postopka potrditve obračunov. Da bi pridobili zanesljive podatke o zakonitosti in pravilnosti plačil končnim upravičencem, bi moral generalni direktor: | (a) | sprejeti ureditve, da bi certifikacijski organi razširili področje svojega dela na končne upravičence, tako da bi v svoje vzorčne preizkuse zajeli tudi raven kmetov ali da bi opravili več dela pri preverjanju in potrjevanju statističnih podatkov o inšpekcijskih pregledih IAKS in pregledih po izvršenih plačilih; ali | (b) | od svojih uslužbencev zahtevati, da na podlagi ustrezne metode vzorčenja preverjajo zakonitost in pravilnost transakcij za tekoče leto na ravni končnih upravičencev. | V skladu z mnenjem Sodišča o enotni reviziji bi morala Komisija, kjer je mogoče, upoštevati že vzpostavljene upravljavske in kontrolne sisteme, kot je IAKS. | 5.46 in 5.47 | Kakor pravilno navaja sodišče, je cilj potrditve skladnosti iz financiranja Skupnosti izključiti odhodke, ki niso bili izplačani v skladu s pravili Skupnosti, in tako ščititi proračun Skupnosti pred odhodki, ki ga ne bi smeli bremeniti. Vendar to ni mehanizem, po katerem se izterjajo neredna plačila upravičencem, ki je po načelu deljenega upravljanja edina odgovornost držav članic, kakor je jasno navedeno v členu 9(1) Uredbe (ES) št. 1290/2005. | Komisija meni, da je na podlagi te definicije cilj potrditve skladnosti dosežen s sedanjim pristopom, ki je revidirati upravne in kontrolne sisteme držav članic ter, v primeru pomanjkljivosti, uporabiti finančne popravke, ki so, če se izguba EKUJS ne da količinsko opredeliti, lahko določeni v obliki pavšalne stopnje. Uspešnost in učinkovitost takšnega pristopa je sodišče priznalo samo v točki 6.35 svojega sedanjega poročila. | Kakor sodišče samo navaja v točki 6.35, so finančni popravki pomembno sredstvo izboljšanja upravnih in kontrolnih sistemov držav članic in tako tudi preprečevanja ali odkrivanja in izterjave nerednih plačil končnim upravičencem. Potrditev skladnosti s tem posredno prispeva k zakonitosti in pravilnosti transakcij na ravni končnih upravičencev. | Raven nepravilnosti je že ocenjena na določenih področjih odhodkov. Na primer za pomoč na površino znaša napaka, ocenjena na podlagi okoli 47 000 naključnih kontrol, ki jih izvajajo države članice, 1,95 %. To pomeni zelo velik in reprezentativen vzorec. V skladu s pristopom enotne revizije ne bi bilo stroškovno učinkovito, da bi Komisija izbrala poseben vzorec za preverjanje zakonitosti in pravilnosti odhodkov. Bolj stroškovno učinkovito je, da se Komisija zanaša na delo, ki ga opravijo plačilne agencije in svoje revizijsko delo osredotoči na preverjanje vzpostavljenih sistemov za nadzor odhodkov v državah članicah. | Komisija je za nadaljnje izboljšanje in okrepitev splošnega sistema za zagotavljanje razumljivega zagotovila pripravljena izvajati priporočila sodišča, da bi morali certifikacijski organi narediti več za preverjanje in potrjevanje statističnih podatkov inšpekcije in pregledov po izvršitvi plačil (glej odgovor na odstavek 5.44). | Koga bremenijo finančni popravki, bodisi nacionalni proračun bodisi končnega upravičenca, je odvisno od razlogov za popravke. |
| 5.47. | The financial corrections are not means by which irregular payments to beneficiaries are recovered, which is the responsibility of the Member States. The cost of these corrections is borne by the Member States and do not, in most cases, directly affect those who have received the subsidy (farmers and traders). | | 5.47 | Finančne korekcije niso sredstvo za izterjavo nepravilnih plačil upravičencem, saj so za to odgovorne države članice. Stroške teh korekcij nosijo države članice in v večini primerov ne vplivajo neposredno na tiste, ki so prejeli subvencijo (kmetje in trgovci). | |
| 5.48. | The conformity decisions usually relate to several years of expenditure and are taken a few years in arrears. Thus, corrections made in the conformity decisions taken in 2005 relate to CAP payments to final beneficiaries made in years before 2005. The expenditure to be excluded for the year 2005 will only be decided during the coming years. At the end of 2005, clearance was not complete for any year later than 1998. | 5.48. | The Commission would like to finish with the past and the most longstanding cases still pending were closely examined when the audit work programme relating to agricultural expenditure for 2006 was drawn up. The situation in June 2006 is that 97 % of the audits carried out in 2001 (which allow financial corrections back to 1999) and 94 % of the audits carried out in 2002 (which allow financial corrections back to 2000) have been closed. The still outstanding financial corrections for the years 1999 and 2000 are estimated at a maximum of, respectively, 41 and 126 million euro. For the audits carried out in 2003 and 2004, the closure rates are, respectively, 83 % and 84 %. | For the financial years 2001 to 2005, the corrections to be decided in future conformity decisions is clearly set out in the Annual Activity Report 2005. This information is also disclosed as a contingent asset in the Commission's accounting system. | However, the multi-annual nature of the conformity clearance process referred to by the Court does not affect the assurance which can be derived from that process for the financial year 2005. Since the Commission's audits cover the Member States' management and control systems, they do not only provide information on the expenditure audited, but indirectly also on future expenditure covered by the systems in question. | 5.48 | Odločbe o skladnosti se po navadi nanašajo na odhodke iz več let in se sprejemajo z nekajletno zamudo. Tako se korekcije iz odločb o skladnosti, sprejetih v letu 2005, nanašajo na plačila SKP končnim upravičencem, izvršena v letih pred letom 2005. Odločitev o odhodkih, ki bodo izključeni za leto 2005, bo sprejeta šele v prihodnjih letih. Ob koncu leta 2005 potrditev za nobeno leto po letu 1998 ni bila celovita. | 5.48 | Komisija si prizadeva odpraviti obremenitve iz preteklosti; pri sestavi delovnega programa za revizijo kmetijskih odhodkov za leto 2006 je bila posebna pozornost namenjena najstarejšim primerom, ki so še nerešeni. Stanje junija 2006 je pokazalo, da je zaključenih 97 % revizij, opravljenih leta 2001 (ki omogočajo finančne popravke za leto 1999) in 94 % revizij, opravljenih leta 2002 (ki omogočajo finančne popravke za leto 2000). Še neizvedeni finančni popravki za leti 1999 in 2000 se ocenjujejo na največ 41 oziroma 126 milijonov EUR. Zaključenih je 83 % oziroma 84 % revizij, opravljenih v letih 2003 in 2004. | Za finančna leta 2001–2005 so popravki, ki jih je treba sprejeti v prihodnjih odločbah o skladnosti, jasno navedeni v letnem poročilu o dejavnostih za leto 2005. Ta podatek se tudi navede kot pogojno sredstvo v računovodskem sistemu Komisije. | Vendar večletna narava postopka potrditve skladnosti, na katero se sklicuje sodišče, ne vpliva na zagotovilo, ki lahko izhaja iz tega postopka za finančno leto 2005. Ker revizije Komisije zajemajo upravne in kontrolne sisteme držav članic, ne zagotavljajo samo podatkov o revidiranih odhodkih, vendar posredno tudi podatke o prihodnjih odhodkih, ki jih zajemajo zadevni sistemi. |
| Audit of the Commission's Clearance of Accounts units | Revizija Komisijinih enot za potrditev obračunov |
| 5.49. | In 2005 the Court carried out an audit of the Commission's Clearance of Accounts units which included the allocation of staff and an assessment of a sample of conformity audits carried out in 2004 and 2005 respectively (44). | | 5.49 | V letu 2005 je Sodišče izvedlo revizijo Komisijinih enot za potrditev obračunov, ki je zajela dodeljevanje osebja in oceno vzorca revizij skladnosti, opravljenih v letu 2004 oziroma 2005 (44). | |
| 5.50. | The audit revealed the following main weaknesses: | 5.50. | | 5.50 | Pri reviziji so se pokazale naslednje glavne pomanjkljivosti: | 5.50 | |
| (a) | the Commission was unable to evidence that it systematically takes account of its central risk analysis when allocating staff to the various measures it has to audit; | (a) | As regards the conformity audit work (excluding direct expenditure), the current division into three different units broadly reflects the main categories of aid measures under the CAP: traditional market mechanisms, direct income support under the IACS and rural development measures. The allocation of personnel to the different units was done in a way to ensure that for each of the three main areas of aid measures under the CAP a sufficient amount of conformity audit work can be carried out. | The directorate's central risk analysis is in the first instance a tool for the selection of the aid measures to be audited. Moreover, there are many other factors to be considered in the allocation process which are subject to specific risk analysis such as, for example, audits on Regulation (EC) No 4045/89, certification of accounts, Sapard accreditation, administrative and monitoring activities as well as experience and availability of staff. The result has been, over several years, movements of resources between teams and units and the evaluation of the allocation of personnel is an ongoing process. | (a) | Komisija ni mogla dokazati, da sistematično upošteva svojo osrednjo analizo tveganj pri razporejanju osebja različnim ukrepom, ki jih mora revidirati; | (a) | Kar zadeva revizijo skladnosti (brez neposrednih odhodkov), sedanja razdelitev na tri različne enote na splošno odraža glavne kategorije ukrepov pomoči v okviru SKP: tradicionalne tržne mehanizme, neposredno dohodkovno podporo v okviru IAKS in ukrepe za razvoj podeželja. Dodelitev osebja različnim enotam je bila izvedena tako, da se zagotovi, da se lahko za vsako od treh glavnih področij ukrepov pomoči v okviru SKP opravi dovolj revizij skladnosti. | Glavna analiza tveganja direktorata je najprej orodje za izbiro ukrepov pomoči, ki jih je treba revidirati. Poleg tega je treba pri postopku dodeljevanja obravnavati veliko drugih dejavnikov, zaradi katerih je treba izvesti posebno analizo tveganja, kakor so na primer revizije na podlagi Uredbe 4045/89, potrjevanje obračunov, akreditacije za program SAPARD, upravne in spremljevalne dejavnosti ter izkušnje in razpoložljivost osebja. Posledica tega je premikanje virov med oddelki in enotami v obdobju več let, ocenjevanje dodelitev osebja pa je proces, ki je v teku. |
| (b) | for six of the conformity audits examined not all relevant risks and key controls had been covered and this without adequate justification; | (b) | The Commission's audit work in the field of agricultural expenditure, which in 2004 and 2005 included, respectively 177 and 163 on-the-spot missions, is based on available human resources and a risk analysis. On this basis the responsible directorate selects certain risks and key controls to be checked, which are considered most appropriate for the enquiry in question. Such a scope limitation is a perfectly normal and accepted audit practice. In three of the six cases raised by the Court, the scope limitation was explicitly provided for in the Mission Planning Memorandum. In the other three cases the scope limitation was due to circumstances outside the auditors' control. | (b) | pri šestih pregledanih revizijah skladnosti niso bila zajeta vsa pomembna tveganja in ključne kontrole in to ni bilo ustrezno utemeljeno; | (b) | Revizija Komisije na področju kmetijskih odhodkov, ki so v letih 2004 in 2005 vključevali 177 oziroma 163 misij na kraju samem, temelji na razpoložljivih človeških virih in analizi tveganja. Na tej podlagi odgovorni direktorat izbere določena tveganja in ključne kontrole, ki jih je treba preveriti, za katere meni, da so najbolj primerni za zadevno poizvedbo. Takšna omejitev področja uporabe je čisto običajna in sprejemljiva revizijska praksa. V treh od 6 zadev, na katere je opozorilo sodišče, je bilo področje uporabe izrecno predvideno v memorandumu o načrtovanju misije. V ostalih treh zadevah je bilo področje uporabe omejeno zaradi okoliščin, ki niso bile pod nadzorom revizorjev. |
| (c) | for five of the audits examined no use was made of detailed audit programmes or the use was not adequately evidenced. | (c) | The Commission is of the opinion that its audit work is generally well documented and provides sufficient evidence of the audit work carried out and the conclusions to be drawn. | However, the Commission is always committed to further improve the documentation of its audit work. In this context, reference is made to the implementation of the IAC recommendations in 2005 (see next point). | (c) | pri petih pregledanih revizijah niso bili uporabljeni podrobni revizijski programi ali pa o njihovi uporabi ni bilo ustreznih dokazil. | (c) | Komisija meni, da so njene revizije načeloma ustrezno dokumentirane in zagotavljajo dovolj dokazov o opravljenih revizijah in zaključkih, ki jih je treba sprejeti. | Vendar si Komisija vedno prizadeva za nadaljnjo izboljšavo dokumentacije svojih revizij. V tem smislu se sklicuje na izvajanje priporočil IAK iz leta 2005 (glej naslednjo točko). |
| 5.51. | These findings limit the conclusions that can be drawn as to the proper functioning of Member States’ control systems and the assurance that can be gained from conformity audits. The Court confirms the conclusions set out in the report, finalised in 2004 (45), of the Commission's Internal Audit Capability for Agriculture. There was no disagreement on these conclusions in the final report transmitted to the Director-General for Agriculture. | 5.51. | The Commission remains convinced that the conformity audits are a key element in the overall system for the management and control of agricultural expenditure, as described in detail in the response to point 5.59, and that its audit work is of sufficient quality to contribute to the assurance derived from that system. However, improvement of procedures is an ongoing process and the follow-up report to the IAC final report, to which the Court refers, confirms that significant improvements have been observed in 2005. | 5.51 | Zaradi teh ugotovitev so zaključki, ki jih je mogoče sprejeti o pravilnem delovanju kontrolnih sistemov držav članic in zagotovilo, ki ga je mogoče pridobiti iz revizij skladnosti, omejeni. Sodišče potrjuje zaključke iz poročila Komisijinega oddelka za notranjo revizijo na področju kmetijstva, dokončanega v letu 2004 (45). V končnem poročilu, poslanem generalnemu direktorju za kmetijstvo, ni bilo razhajanja glede teh zaključkov. | 5.51 | Komisija ostaja prepričana, da so revizije skladnosti ključni element v celotnem upravnem in kontrolnem sistemu kmetijskih odhodkov, kakor je podrobno opisano v odgovoru na točko 5.59 in da je revizija dovolj kakovostna, da prispeva k zagotovilu, ki izhaja iz navedenega sistema. Vendar je izboljšava postopkov nenehen proces in poročilo o nadaljnjem ukrepanju v okviru končnega poročila IAK, na katerega se sodišče sklicuje, potrjuje, da so bile v letu 2005 narejene bistvene izboljšave. |
| Conclusions and recommendations | Zaključki in priporočila |
| 5.52. | As in previous years, drawing on all available sources of evidence, the Court found that CAP expenditure, viewed as a whole, was still affected by a material level of error which are not detected or prevented by the supervisory and control systems. Different degrees of risk and weaknesses attach to the main categories of CAP expenditure. | 5.52. | The Commission takes the view that for the agricultural expenditure managed and controlled by the IACS the situation is satisfactory, the risks identified by the Court being concentrated on the other CAP measures. At the moment, IACS covers some 67 % of EAGGF Guarantee expenditure. The CAP reforms of 2003 and 2004 reduce the overall risk even further by extending the expenditure covered by IACS to around 89 % by 2013. | The Commission, where necessary in collaboration with the Member States concerned, will analyse the errors found by the Court, some of which may lead to a clearance of accounts financial correction. | The systems in place allow the risk of error in the legality and regularity of the underlying transactions to be managed in an effective manner. Where the systems are not applied properly, the Commission makes financial corrections in the context of the clearance of accounts procedures. This is demonstrated by the Court's own findings on the application of IACS. | 5.52 | Ob upoštevanju vseh razpoložljivih virov dokazov je Sodišče tako kot v prejšnjih letih ugotovilo, da je na odhodke SKP kot celoto še vedno vplivala pomembna stopnja napak, ki jih nadzorni in kontrolni sistemi ne odkrijejo ali preprečijo. Z glavnimi kategorijami odhodkov SKP so povezane različne stopnje tveganja in pomanjkljivosti. | 5.52 | Komisija meni, da so za kmetijske odhodke, ki jih upravlja in kontrolira IAKS, razmere zadovoljive, tveganja, ki jih je navedlo sodišče, pa so osredotočena na druge ukrepe SKP. V tem trenutku IAKS obsega okoli 67 % odhodkov jamstev EKUJS. Treba je omeniti, da reforme SKP iz let 2003 in 2004 še bolj zmanjšujejo skupno tveganje z razširitvijo odhodkov, ki jih krije IAKS, na okoli 89 % do leta 2013. | Komisija bo po potrebi v sodelovanju z zadevnimi državami članicami analizirala napake, ki jih odkrije sodišče, in zaradi nekaterih med njimi se lahko izvedejo finančni popravki potrditve obračunov. | Vzpostavljeni sistemi dopuščajo tveganje napake pri zakonitosti in pravilnosti transakcij, povezanih z računovodskimi izkazi Skupnosti, ki jih je treba upravljati na učinkovit način. Kadar se sistemov ne uporablja pravilno, Komisija opravi finančne popravke v okviru postopkov potrditve obračunov. To kažejo tudi ugotovitve sodišča o uporabi IAKS. |
| 5.53. | CAP expenditure managed and controlled by IACS amounts to 25 500 million euro in EU-15 and 1 400 million euro in the New Member States. IACS, where properly applied, is an effective control system for limiting the risk of error or irregular expenditure. However, this is not the case in Greece. In the New Member States audited by the Court systems are not yet reliable: in particular the information recorded in LPIS together with the information requested in the aid applications was found insufficient to systematically ensure the correct identification of agricultural parcels. This failure affects the efficiency of administrative controls and of on-the-spot inspections and measurement tolerances are wrongly applied. | 5.53. | The Commission shares the Court's opinion that IACS is an effective control system to limit the risk of irregular expenditure. | The Commission continued in 2005 with its enhanced audit programme and other supervisory measures in Greece and, at the initiative of the Commission, the Greek authorities have set up an action plan targetting the deficiencies (see reply to paragraph 5.10.). Some of the Court's observations regarding the new Member States' LPIS are accepted, but the weaknesses are considered to be relatively minor given the overall successful implementation of IACS. Furthermore, the teething problems raised by the Court are being dealt with in the course of the routine audits of agricultural expenditure, under which all new Member States have been subject to on-the-spot audits at least once in the period 2004 to 2005. | 5.53 | Odhodki SKP, ki se upravljajo in kontrolirajo z IAKS, znašajo 25 500 milijonov EUR v EU-15 in 1 400 milijonov EUR v novih državah članicah. Pravilno izvajan IAKS je uspešen sistem kontrol za omejevanje tveganja napak ali nepravilnih odhodkov. Vendar v Grčiji temu ni tako. V novih državah članicah, kjer je Sodišče opravilo revizijo, sistemi še niso zanesljivi: predvsem je bilo ugotovljeno, da podatki, zabeleženi v LPIS, skupaj s tistimi, ki se zahtevajo v vlogah za pomoč, niso zadostni, da bi sistematično zagotavljali pravilno identifikacijo kmetijskih parcel. Ta neuspeh vpliva na uspešnost upravnih kontrol in pregledov na kraju samem, meritvene tolerance pa se narobe uporabljajo. | 5.53 | Komisija se strinja z mnenjem sodišča, da je IAKS učinkovit kontrolni sistem za omejevanje tveganja za nepravilne odhodke. | Komisija je v letu 2005 v Grčiji še naprej izvajala svoj izboljšani program revizij in druge nadzorne ukrepe ter grški organi so na pobudo Komisije pripravili akcijski načrt, ki opredeljuje pomanjkljivosti (glej odgovor na odstavek 5.10). Nekatere ugotovitve sodišča glede LPIS novih držav članic so sprejemljive, vendar se za te pomanjkljivosti šteje, da niso bistvene glede na celotno uspešno izvedbo IAKS. Poleg tega so začetne težave, na katere je opozorilo sodišče, predmet rutinskih revizij kmetijskih odhodkov, v okviru katerih je treba v vseh novih državah članicah opraviti revizije na kraju samem vsaj enkrat v obdobju 2004–2005. |
| 5.54. | The IACS inspection results address the legality and regularity of payments to farmers but these are insufficiently verified and validated by an independent body. The work of the certifying bodies cannot be relied upon to provide assurance on claims by farmers and traders because claims for EU aid are not usually checked on the spot. | 5.54. | The Commission considers that it has a comprehensive system for the management and control of agricultural expenditure, as described in detail in the response to point 5.59 and which includes, in particular, the IACS, already provides reasonable assurance as to the effective management of the risk of error in the legality and regularity of the underlying transactions in agriculture. | However, in order to improve and reinforce the overall system for providing reasonable assurance even further, the Commission is prepared to implement the Court's recommendation that the certifying bodies should do more work (see reply to paragraph 5.44). | 5.54 | Rezultati inšpekcijskih pregledov IAKS se nanašajo na zakonitost in pravilnosti plačil kmetom, vendar niso dovolj preverjeni in potrjeni s strani neodvisnega organa. Na delo certifikacijskih organov se ni mogoče zanesti, da bo nudilo zagotovilo o zahtevkih kmetov in trgovcev, saj zahtevki za pomoč EU običajno niso preverjeni na kraju samem. | 5.54 | Stališče Komisije je, da celovit sistem za upravljanje in nadzor kmetijskih odhodkov, kot je podrobno opisan v odgovoru na točko 5.59 in ki zlasti vključuje IAKS, že daje razumljivo zagotovilo za učinkovito upravljanje tveganja napake v zakonitosti in pravilnosti transakcij, povezanih z računovodskimi izkazi Skupnosti, v kmetijstvu. | Komisija je za nadaljnje izboljšanje in okrepitev splošnega sistema za zagotavljanje razumljivega zagotovila pripravljena izvajati priporočila sodišča, da bi certifikacijski organi morali narediti več (glej odgovor na odstavek 5.44). |
| 5.55. | Continuing control weaknesses in the olive oil sector, rural development and export refunds mean that related payments run the risk of being illegal/irregular. The Court’s own testing has proved that these risks are real. This is particularly evident in the case of olive oil, where the unreliability of the Geographic Information System calls into question the basis for the future single payment to olive growers. | 5.55. | The deficiencies in the olive GIS are also known to the Commission, which shares the concerns of the Court about the implementation of the reform. The Commission has issued recommendations to the Member States during the clearance of accounts procedures. When the expenditure for the new schemes is made, the risk for the EAGGF will be evaluated and may give rise to financial corrections. | 5.55 | Stalne pomanjkljivosti v kontrolah v sektorjih oljčnega olja, razvoja podeželja in izvoznih nadomestil pomenijo, da za plačila na teh področjih obstaja tveganje, da bodo nezakonita/nepravilna. Preizkušanja, ki jih je izvedlo Sodišče, so dokazala, da so ta tveganja realna. To je zlasti očitno pri oljčnem olju, kjer je zaradi nezanesljivosti geografskega informacijskega sistema vprašljiva podlaga za prihodnje enotno plačilo pridelovalcem oljk. | 5.55 | Pomanjkljivosti oljčnega GIS so znane tudi Komisiji, ki je kakor sodišče zaskrbljena glede izvajanja reforme. Komisija je državam članicam med postopki potrditve obračunov izdala priporočila. Pri določanju odhodkov za nove sheme se bo ovrednotilo tveganje za EKUJS, kar lahko povzroči finančne popravke. |
| 5.56. | Although clearance systems and post-payment checks have the objective of excluding expenditure which does not comply with Community rules, at present they fail to do so at the level of payments to final beneficiaries. The level of irregular payments financed by the CAP is not known or estimated by the Commission (46). It is therefore not clear whether the proportion of irregular payments recovered by such systems is satisfactory. | 5.56. | The Commission considers the clearance of accounts system to be an effective and efficient tool for excluding expenditure from Community financing which does not comply with Community rules. This has been confirmed by the Court itself in point 6.35 of its present report. | The Commission considers the total financial corrections in respect of a given year, together with the sanctions imposed on final beneficiaries at national level, to give a valuable estimate of the overall level of irregular payments. | 5.56 | Čeprav je cilj sistemov za potrditev obračunov in pregledov po izvršenih plačilih izključiti odhodke, ki niso skladni s pravili Skupnosti, na ravni plačil končnim upravičencem tega cilja trenutno ne dosegajo. Komisija ne pozna ali pa ni ocenila stopnje nepravilnih plačil, ki jih financira SKP (46). Zaradi tega ni jasno, ali je prek teh sistemov izterjan zadovoljiv delež nepravilnih plačil. | 5.56 | Komisija meni, da je sistem potrditve obračuna uspešno in učinkovito orodje, da se iz financiranja Skupnosti izključijo odhodki, ki niso v skladu s pravili Skupnosti. To je potrdilo tudi sodišče v točki 6.35 tega poročila. | Komisija meni, da skupni finančni popravki za dano leto skupaj s sankcijami, naloženimi končnim upravičencem na nacionalni ravni, dajo koristno oceno celotne stopnje nepravilnih plačil. |
| 5.57. | The Commission's conformity decisions are not complete for any year later than 1998. Since these decisions for 2005 expenditure will be taken in the future, the expenditure is provisional and assurance as to the legality and regularity of the transactions underlying the Community accounts can only be provided once a full clearance procedure is in place and applied. | 5.57. | The Commission would like to finish with the past and the most longstanding cases still pending were closely examined when the audit work programme relating to agricultural expenditure for 2006 was drawn up. The situation in June 2006 is that 97 % of the audits carried out in 2001 (which allow financial corrections back to 1999) and 94 % of the audits carried out in 2002 (which allow financial corrections back to 2000) have been closed. The still outstanding financial corrections for the years 1999 and 2000 are estimated at a maximum of, respectively, 41 and 126 million euro. For the audits carried out in 2003 and 2004, the closure rates are, respectively, 83 % and 84 %. | For the financial years 2001 to 2005, the corrections to be decided in future conformity decisions is clearly set out in the Annual Activity Report 2005. This information is also disclosed as a contingent asset in the Commission's accounting system. | Despite the fact that for the financial years 2001 and subsequent financial correction procedures are still under way, the Commission takes the view that it already has sufficient information to have reasonable assurance of the legality and regularity of agricultural expenditure (see reply to paragraph 5.59 for details). | Moreover, the multiannual nature of the conformity clearance process does not affect the assurance which can be derived from that process for the financial year 2005. Since the Commission's audits cover the Member States' management and control systems, they do not only provide information on the expenditure audited, but indirectly also on future expenditure covered by the systems in question. | 5.57 | Odločbe Komisije o skladnosti niso celovite za nobeno leto po letu 1998. Ker bodo te odločbe za odhodke v letu 2005 sprejete šele v prihodnosti, so odhodki začasni, zagotovilo o zakonitosti in pravilnosti transakcij, povezanih z računovodskimi izkazi Skupnosti, pa je mogoče pridobiti samo, če je celoten postopek potrditve vzpostavljen in se uporablja. | 5.57 | Komisija si prizadeva odpraviti obremenitve iz preteklosti; pri sestavi delovnega programa za revizijo kmetijskih odhodkov za leto 2006 je bila posebna pozornost namenjena najstarejšim primerom, ki so še nerešeni. Stanje junija 2006 je pokazalo, da je zaključenih 97 % revizij, opravljenih leta 2001 (ki omogočajo finančne popravke za leto 1999) in 94 % revizij, opravljenih leta 2002 (ki omogočajo finančne popravke za leto 2000). Še neizvedeni finančni popravki za leti 1999 in 2000 se ocenjujejo na največ 41 oziroma 126 milijonov EUR. Zaključenih je 83 % oziroma 84 % revizij, opravljenih v letih 2003 in 2004. | Za finančna leta 2001–2005 so popravki, ki jih je treba sprejeti v prihodnjih odločbah o skladnosti, jasno navedeni v letnem poročilu o dejavnostih za leto 2005. Ta podatek se tudi navede kot pogojno sredstvo v računovodskem sistemu Komisije. | Kljub temu, da za finančna leta od 2001 naprej postopki finančnih popravkov še vedno potekajo, Komisija meni, da že ima dovolj informacij za razumno zagotovilo zakonitosti in pravilnosti kmetijskih odhodkov (za podrobnejše informacije glej odgovor na odstavek 5.59). | Vendar večletna narava postopka potrditve skladnosti ne vpliva na zagotovilo, ki lahko izhaja iz tega postopka za finančno leto 2005. Ker revizije Komisije zajemajo upravne in kontrolne sisteme držav članic, ne zagotavljajo samo podatkov o revidiranih odhodkih, vendar posredno tudi podatke o prihodnjih odhodkih, ki jih zajemajo zadevni sistemi. |
| 5.58. | The Commission should continue to support the respective Member State's authorities in order to ensure that IACS is fully implemented in Greece and that the weaknesses found in the new Member States are remedied. | | 5.58 | Komisija bi morala še naprej podpirati ustrezne pristojne organe držav članic, da se zagotovi popolno izvajanje IAKS v Grčiji in da se odpravijo pomanjkljivosti, ugotovljene v novih državah članicah. | |
| 5.59. | The Commission should ensure that supervisory and control systems provide assurance as to the legality and regularity of the transactions at the level of the final beneficiary and should seek to ensure that irregular payments are recovered. It should estimate the value of irregular payments: | (a) | either by making arrangements for the certifying bodies to extend their work to final beneficiaries, through extending their sample tests to the level of farmers or by doing more work to verify and validate IACS inspection statistics and post-payment checks; | (b) | or by requiring its own staff, on the basis of an appropriate sampling method, to verify the legality and regularity of transactions for the year at the level of the final beneficiaries. | 5.59. | The Commission considers that it has sufficient information to have reasonable assurance of the legality and regularity of agricultural expenditure and to ensure that irregular payments are recovered. | A comprehensive system of management and controls exists and relies on four levels: | (a) | compulsory administrative structure at the level of Member States, centred around the establishment of paying agencies and an authority at high level which is competent for issuing and withdrawing the agency's accreditation. The decision for issuing the accreditation is based on a detailed review by an external audit body; | (b) | detailed systems for controls and dissuasive sanctions to be applied by those paying agencies, with common basis features and special rules tailored to the specificities of each aid regime; | (c) | ex-post controls through certified audit bodies and special departments (checks under Regulation (EC) No 4045/89); | (d) | clearance of accounts through the Commission (both annual financial clearance and multiannual conformity clearance). | These four levels establish a comprehensive system for the management and control of agricultural expenditure and provide the Commission with reasonable assurance as to the effective management of the risk of error in the legality and regularity of the underlying transactions in agriculture. | The level of irregularity can already be estimated for the financially most important measures, especially IACS. The Commission is working on improving the quality of data for other measures. | In order to improve and reinforce the overall system for providing reasonable assurance, the Commission is prepared to implement the Court's recommendation that the certifying bodies should do more work to verify and validate inspection's statistics and post-payment checks (see reply to paragraph 5.44). | 5.59 | Komisija bi morala zagotoviti, da nadzorni in kontrolni sistemi nudijo zagotovilo o zakonitosti in pravilnosti transakcij na ravni končnega upravičenca in si prizadevati, da zagotovi izterjavo nepravilnih plačil. Oceniti bi morala vrednost nepravilnih plačil: | (a) | bodisi tako, da certifikacijski organi razširijo svoje delo na končne upravičence, tako da razširijo preizkušanje vzorcev na raven kmetov ali da opravijo dodatno delo v zvezi s preverjanjem in potrjevanjem statističnih podatkov inšpekcijskih pregledov IAKS in pregledov po izvršenih plačilih; | (b) | ali tako, da Komisija od svojih uslužbencev zahteva, da na podlagi ustrezne metode vzorčenja preverjajo zakonitost in pravilnost transakcij za dano leto na ravni končnih upravičencev. | 5.59 | Komisija meni, da ima dovolj informacij za razumno zagotovilo zakonitosti in pravilnosti kmetijskih odhodkov in za zagotovitev kritja nepravilnih plačil. | Celovit upravni in kontrolni sistem deluje na podlagi štirih ravni: | (a) | obvezne upravne strukture na ravni držav članic, ki je osredotočena okoli ustanovitve plačilnih agencij in organa na visoki ravni, ki je pristojen za izdajo in preklic akreditacije agencije. Odločitev za izdajo akreditacije temelji na podrobnem pregledu, ki ga opravi zunanji revizijski organ; | (b) | podrobnih kontrolnih sistemov in odvračilnih ukrepov, ki jih izvajajo navedene plačilne agencije, ki imajo skupna osnovne značilnosti ter posebna pravila, ki so prilagojena posebnostim vsakega režima pomoči. | (c) | naknadnih kontrol, ki jih izvajajo certifikacijski revizijski organi in posebni oddelki (pregledi v skladu z Uredbo 4045/89); | (d) | potrditve obračunov, kar izvaja Komisija (tako letno finančno potrditev kot tudi večletno potrditev skladnosti). | Te štiri ravni vzpostavljajo celovit upravni in kontrolni sistem kmetijskih odhodkov ter dajejo Komisiji razumljivo zagotovilo za učinkovito upravljanje tveganja napake pri zakonitosti in pravilnosti transakcij, povezanih z računovodskimi izkazi Skupnosti, v kmetijstvu. | Raven nepravilnosti se že lahko oceni za finančno najpomembnejše ukrepe, zlasti IAKS. Komisija si prizadeva izboljšati kakovost podatkov za druge ukrepe. | Komisija je za nadaljnje izboljšanje in okrepitev splošnega sistema za zagotavljanje razumljivega zagotovila pripravljena izvajati priporočila sodišča, da bi morali certifikacijski organi narediti več za preverjanje in potrjevanje statističnih podatkov inšpekcije in pregledov po izvršitvi plačil (glej odgovor na odstavek 5.44). |
| 5.60. | As indicated last year, the Commission should make post-payment checks a more valuable tool in the identification of irregular CAP payments by addressing the deficiencies in the data requested from Member States, notably by reporting on the value of transactions tested and irregularities detected by budget line. | 5.60. | The Commission has already taken action to further improve the reporting on post-payment checks by modifying the legal framework. The improvements relating to the value of transactions tested and irregularities by budget line have been included in the amendments to Regulation (EC) No 4/2004, introduced by Regulation (EC) No 40/2006 which has been published on 10 January 2006. | 5.60 | Kot je bilo navedeno že lani, bi morala Komisija odpraviti pomanjkljivosti pri podatkih, ki jih morajo sporočati države članice, predvsem s tem, da bi poročale o vrednosti preizkušenih transakcij in nepravilnosti, odkritih po proračunskih vrsticah, ter tako preglede po izvršenih plačilih spremeniti v koristnejše orodje za ugotavljanje nepravilnih plačil SKP. | 5.60 | Komisija je že sprejela ukrepe za nadaljnje izboljšanje poročanja o pregledih po izvršitvi plačil s preoblikovanjem pravnega okvira. Izboljšanja, ki se nanašajo na vrednost preverjenih transakcij in nepravilnosti po proračunskih vrsticah, so bila vključena v spremembe Uredbe 4/2004, ki jih je uvedla Uredba 40/2006, objavljena 10. januarja 2006. |
| 5.61. | The Commission should investigate why, for IACS checks on areas, tests performed on a random basis continue to show a higher level of error than those selected on the basis of risk analysis. | 5.61. | The Commission's audits have shown that certain Member States recorded remote sensing controls with the random controls although they have selected the farmers on a risk basis within the zone. Hence, there is a distorted view of the statistics. As regards the difference in results between the two types of selection, filtering out the bias resulting from this incorrect reporting, the Commission's analysis shows that only in DK the results of the random selection are higher than those of the risk based selection (no account is taken of GR). This is subject of verification. | To enhance a more accurate reporting, the Commission has already taken further action (see paragraph 5.8). | 5.61 | Komisija bi morala raziskati, zakaj je pri pregledih površin v okviru IAKS stopnja napak pri naključno opravljenih preizkusih še vedno višja kot pri preizkusih, izbranih na podlagi analize tveganj. | 5.61 | Revizije Komisije so pokazale, da so določene države članice kontrole z daljinskim zaznavanjem navedle kot naključne kontrole, čeprav so kmete izbrale glede na tveganje v območju. Zato statistični podatki ne dajejo prave slike. Kar zadeva razliko v rezultatih med dvema vrstama izbire, analiza Komisije po izločitvi odstopanja, ki izhaja iz tega nepravilnega načina poročanja, kaže, da so rezultati naključne izbire samo na Danskem višji kot tisti, kjer se izbira določa glede na tveganje (ne upošteva se Grčije). To je treba še preveriti. | Komisija je že sprejela nadaljnje ukrepe za izboljšanje natančnosti poročanja (glej odstavek 5.8). |
| 5.62. | The Commission is recommended to improve the checks on CAP spending in those areas where significant shortcomings persist. | 5.62. | The Commission is committed to address continuing shortcomings still existing, such as the application of IACS in Greece. The CAP reforms of 2003 and, for Mediterranean products, of 2004 reduce the overall risk by extending the expenditure covered by IACS to 89 % by 2013. | 5.62 | Komisiji se priporoča, da izboljša preverjanje porabe SKP na področjih, kjer še vedno obstajajo večje pomanjkljivosti. | 5.62 | Komisija je zavezana obravnavi primanjkljajev, ki še obstajajo, kakor je uporaba IAKS v Grčiji. Treba je omeniti, da reforme SKP v letu 2003 in, za sredozemske proizvode, v letu 2004 zmanjšujejo skupno tveganje z razširitvijo odhodkov, ki jih krije IAKS, na 89 % do leta 2013. |
| 5.63. | As requested by the Council (47), the Commission should distinguish on the one hand between expenditure which has been verified (and has been the subject of corrections, where necessary) for which it can give reasonable (or no) assurance and, on the other hand, expenditure which is subject to further verification (and possible correction at a later stage) (see also paragraphs 1.57 and 1.64 to 1.66 of the present report). | 5.63. | The Commission is of the opinion that it would not be appropriate to distinguish, as the Court suggests, between expenditure which has already been verified and expenditure which will be the subject to further verification. Given the multi-annual nature of the conformity clearance process, such a distinction would be largely arbitrary; it would also prejudice the Member States' right of defence in the context of the clearance of accounts procedure. | Moreover, in its annual accounts, the Commission makes the necessary disclosure for the amounts which it still expects to be recovered through the clearance of accounts process. | 5.63 | Kot je zahteval Svet (47), bi morala Komisija ločevati med odhodki, ki so bili preverjeni (in so bili predmet korekcij, kjer je potrebno) in za katere lahko generalni direktor da razumno zagotovilo (ali nobenega zagotovila) na eni strani in odhodki, ki so predmet nadaljnjega preverjanja (ali morebitne poznejše korekcije) na drugi strani (glej tudi odstavke 1.57 in 1.64 do 1.66 tega poročila). | 5.63 | Komisija meni, da ne bi bilo primerno razločevati med odhodki, ki so že bili preverjeni, in odhodki, ki bodo nadalje preverjeni, kot predlaga sodišče. Glede na večletno naravo postopka potrditve skladnosti bi bilo tako ločevanje v veliki meri pristransko; posegalo bi tudi v pravico držav članic do obrambe v okviru postopka potrditve skladnosti. | Poleg tega Komisija v svojih letnih računih razkriva zahtevane podatke za zneske, za katere še vedno pričakuje, da bodo izterjani na podlagi postopka potrditve obračuna. |
| FOLLOW-UP OF PREVIOUS OBSERVATIONS | NADALJNJE UKREPANJE PO PREJŠNJIH UGOTOVITVAH |
| Rural development: support for less-favoured areas | Razvoj podeželja: podpora območjem z omejenimi možnostmi |
| 5.64. | The Court’s Special Report No 4/2003 concerning rural development dealt with support for less-favoured areas. The main observations and recommendations were taken up in the discharge procedure for the 2002 budget by the European Parliament (48) and focused on: | (a) | the need for the Commission to submit to Parliament a comprehensive evaluation report in respect of this measure; | (b) | the need for the Commission to adapt and update the definition of ‘good farming practices’ and to ensure that the Member States apply this condition consistently; | (c) | the need for the Commission to undertake a comprehensive and thorough review of the current classification of all less-favoured areas. | | 5.64 | V posebnem poročilu Sodišča št. 4/2003 o razvoju podeželja je bila obravnavana podpora območjem z omejenimi možnostmi. Evropski parlament je glavne ugotovitve in priporočila upošteval v postopku podelitve razrešnice za proračun za leto 2002 (48), nanašale pa so se na: | (a) | potrebo, da Komisija predloži Parlamentu izčrpno ocenjevalno poročilo za ta ukrep; | (b) | potrebo, da Komisija prilagodi in posodobi opredelitev izraza „dobra kmetijska praksa“ ter da zagotovi, da države članice ta pogoj dosledno uporabljajo; | (c) | potrebo, da Komisija izvede celosten in temeljit pregled sedanje klasifikacije vseh območij z omejenimi možnostmi za kmetovanje. | |
| 5.65. | In its report on the follow-up to the 2002 discharge procedure (49), the Commission announced that it was preparing a specific evaluation study of this measure and that the results would be available in late 2005. The contract to carry out this evaluation study was signed in December 2005 and the report is planned to be finalised by the end of 2006 and published in early 2007. | | 5.65 | Komisija je v svojem poročilu o nadaljnjem ukrepanju po postopku podelitve razrešnice za leto 2002 (49) napovedala, da pripravlja posebno ocenjevalno študijo o tem ukrepu in da bodo njeni rezultati na voljo proti koncu leta 2005. Pogodba za izvedbo te ocenjevalne študije je bila podpisana decembra 2005, poročilo pa naj bi bilo dokončano do konca leta 2006 in objavljeno v začetku leta 2007. | |
| 5.66. | The new Regulation on support for rural development for the period 2007 to 2013 (50) includes the measures for less-favoured areas, and the discharge authority's other two requests were addressed in this framework. | | 5.66 | Nova uredba o podpori za razvoj podeželja za obdobje 2007–2013 (50) zajema ukrepe za območja z omejenimi možnostmi, v okviru tega pa sta bili obravnavani tudi drugi dve zahtevi organa za razrešnico. | |
| 5.67. | The condition that farmers in less-favoured areas must apply usual good farming practices in order to receive compensatory allowances will no longer exist as an eligibility criterion. Instead, such farmers will have to comply, on the whole holding, with the mandatory requirements as regards environment and animal welfare which have been known as ‘cross-compliance’ since the 2003 CAP reform. | | 5.67 | Pogoj, da morajo kmetje na območjih z omejenimi možnostmi izvajati običajno dobro kmetijsko prakso, da bi prejeli kompenzacijsko nadomestilo, ne bo več pogoj za upravičenost. Namesto tega bodo morali takšni kmetje na celotnem gospodarstvu upoštevati obvezne zahteve v zvezi z okoljem in dobrim počutjem živali, ki so od reforme SKP leta 2003 znane kot „navzkrižna skladnost“. | |
| 5.68. | The areas eligible for payments under the ‘payments to farmers in areas with handicaps, other than mountain areas’ category will be determined on the basis of soil productivity and climatic conditions, thus breaking the link with socio-economic criteria. The concept of natural handicap payments to farmers in mountain areas (and those areas north of the 62nd parallel) has been retained. | 5.68. | Following Council Regulation (EC) No 1698/2005 concerning the next programming period, the areas eligible for ‘payments to farmers in areas with handicaps, other than mountain areas’ must be affected by significant natural handicaps (notably a low soil productivity or poor climate conditions) and specific handicaps, where land management should be continued in order to conserve or improve the environment, maintain the countryside and preserve the tourist potential of the area in order to protect the coastline. | 5.68 | Območja, upravičena do plačil iz kategorije „plačila kmetom na območjih z omejitvami, razen gorskih območij“, bodo določena na podlagi rodnosti tal in podnebnih razmer, s čimer bo prekinjena povezava s socialno-ekonomskimi merili. Koncept plačil kmetom zaradi naravnih omejitev na gorskih območjih (in tistim, ki živijo severno od 62. vzporednika) je bil ohranjen. | 5.68 | V skladu z Uredbo Sveta (ES) št. 1698/2005 v zvezi z naslednjim programskim obdobjem morajo biti področja, upravičena do „plačila kmetom na območjih z omejenimi možnostmi, ki niso gorska območja“, prizadeta zaradi večjih naravnih omejitev (zlasti nizka proizvodna sposobnost tal ali slabe podnebne razmere) in posebnih omejitev, ko bi bilo treba nadaljevati upravljanje z zemljišči, da bi ohranili ali izboljšali okolje, ohranili podeželje in zaščitili turistične možnosti območja, s tem pa tudi obalo. |
| 5.69. | However, with the exception of the cross-compliance requirement, the entry into force of all other changes to the less-favoured areas measure has been postponed until 1 January 2010 and will require the adoption of a Council regulation based on a proposal from the Commission. Thus the current criteria for determining the areas to be classified as less-favoured will remain in force at least until 2010. | 5.69. | Concerning the definition of less-favoured areas, the Commission proposal COM(2004) 490 final for the future rural development framework contained a proposition for a reclassification of the ‘intermediate category’ of LFAs. However, the proposal faced strong opposition in particular in the Council. | As part of the final compromise on the proposal, adopted as Regulation (EC) No 1698/2005, it was agreed to endeavour further in-depth analysis on the issue before taking a final decision on the reclassification. | 5.69 | Vendar pa je bila uveljavitev vseh sprememb ukrepa za območja z omejenimi možnostmi, z izjemo zahteve o navzkrižni skladnosti, odložena do 1. januarja 2010 in bo tako treba še sprejeti uredbo Sveta na podlagi predloga Komisije. Tako bodo sedanja merila za razvrščanje območij med območja z omejenimi možnostmi, ostala v veljavi vsaj do leta 2010. | 5.69 | Kar zadeva opredelitev območij z omejenimi možnostmi, je predlog Komisije COM(2004) 490 konč. za prihodnji okvir razvoja podeželja vseboval predlog za ponovno razvrstitev „vmesne kategorije“ območij z omejenimi možnostmi. Vendar je predlog zlasti v Svetu naletel na močno nasprotovanje. | Kot del končnega kompromisa o predlogu, ki je bil sprejet kot Uredba (ES) št. 1698/2005 je bilo dogovorjeno, da je treba pred sprejetjem končne odločitve o prerazvrstitvi opraviti nadaljnjo poglobljeno analizo vprašanja. |
| The organisation of the system for the identification and registration of bovine animals in the European Union | Organizacija sistema za identifikacijo in registracijo govedi v Evropski uniji |
| 5.70. | The Court’s Special Report No 6/2004 examined the bovine identification system, which aims to guarantee the traceability of beef and veal animals and is used to check eligibility for the various cattle premiums. The Court found weaknesses in the system introduced by the Community legislation, and in particular found that the traceability of intra-Community cattle movements was not assured since the legislation made no provision for the harmonisation or exchange of information between Member States’ databases. | 5.70-5.72. | In 2004 the Commission has set up the TRACES system which is able to trace animal movements within the EU and from the outside. TRACES consolidates and simplifies the existing traceability systems for the trade of animals. It became compulsory for all Member States from 1 January 2005 and complies with most of the requests from the Member States and of the recommendations given by the Court in the Special Report No 1/2000 related to classical swine fever. | Following the conclusions of the Council on the Special Report No 6/2004 of the Court the Commission has developed further guidance in close cooperation with the Member States. On 14 February 2005 the Commission finalised the working document on benchmarking of bovine databases, which has been welcomed by the Member States and which is in use to further develop the national databases. | Furthermore, on 26 January 2005, the Commission has presented its Report to the Parliament and the Council on the possibility of introduction of electronic identification for bovine animals (COM(2005) 9). This report contains different options for legislative proposals, which were discussed at Council level in the Special Committee on Agriculture on 7 March 2005. With the preparation of an appropriate legislative proposal the Commission intends to consider also the exchange of information between national databases. | 5.70 | V Posebnem poročilu Sodišča št. 6/2004 je bil preučen sistem za identifikacijo govedi, katerega cilj je zagotavljanje sledljivosti govedi, uporablja pa se za preverjanje upravičenosti do različnih premij za govedo. Sodišče je ugotovilo pomanjkljivosti v sistemu, uvedenem z zakonodajo Skupnosti, zlasti pa je ugotovilo, da sledljivost premikov govedi znotraj Skupnosti ni zagotovljena, saj zakonodaja nikjer ne predvideva harmonizacije ali izmenjave podatkov med podatkovnimi zbirkami držav članic. | 5.70–5.72 | Leta 2004 je Komisija vzpostavila sistem TRACES, ki lahko sledi gibanju živali znotraj EU in živali, ki prihajajo od zunaj. TRACES usklajuje in poenostavlja obstoječe sisteme sledenja za trgovino z živalmi. Sistem je od 1. januarja 2005 postal obvezen za vse države članice in je v skladu z večino zahtev držav članic in priporočil sodišča v posebnem poročilu 1/2000, ki se nanaša na klasično prašičjo kugo. | Po sklepih Sveta o Posebnem poročilu št. 6/2004 Sodišča je Komisija razvila nadaljnje smernice v tesnem sodelovanju z državami članicami. Komisija je 14. februarja finalizirala delovni dokument o primerjalni analizi zbirke podatkov za govedo, o kateri so se države članice izrekle pozitivno in ki se uporablja za nadaljnji razvoj nacionalnih zbirk podatkov. | Poleg tega je 26. januarja 2005 Komisija Parlamentu in Svetu predložila poročilo o možnosti uvedbe elektronske identifikacije za govedo (COM(2005) 9). Poročilo vsebuje različne možnosti za zakonodajne predloge, o katerih so 7. marca 2005 razpravljali na Svetu v posebnem odboru za kmetijstvo. Komisija namerava pri pripravi ustreznega zakonodajnega predloga obravnavati tudi izmenjavo podatkov med nacionalnimi zbirkami podatkov. |
| 5.71. | As part of the 2003 discharge procedure, the Council (51) sought greater harmonisation between databases in the Member States. The European Parliament (52) invited the Commission to submit a legislative proposal to ensure compatibility between the national databases, and to provide guidance on exchanges of data. | | 5.71 | V okviru postopka podelitve razrešnice za leto 2003 je Svet (51) zahteval večjo harmonizacijo podatkovnih zbirk držav članic. Evropski parlament (52) je pozval Komisijo k pripravi zakonodajnega predloga, da se zagotovi združljivost nacionalnih podatkovnih zbirk in k pripravi smernic o izmenjavi podatkov. | |
| 5.72. | The Commission accepted the main findings of the Court’s Special Report No 6/2004. It accepted (53) the proposal to organise exchanges of information and developed a working document for benchmarking the national databases. While keeping the situation under review, the Commission has not proposed further legislation. | | 5.72 | Komisija se je strinjala z glavnimi ugotovitvami iz Posebnega poročila Sodišča št. 6/2004. Sprejela (53) je predlog, da bo organizirala izmenjavo podatkov in pripravila delovni dokument za primerjalno analizo nacionalnih podatkovnih zbirk. Čeprav Komisija stanje pregleduje, doslej še ni predlagala nadaljnje zakonodaje. | |
| 5.73. | The Court examined the implementation of the Slaughter Premium Scheme in the context of the follow-up of the Court’s Special Report No 6/2004. The slaughter premium scheme is one of the premium schemes relying on the bovine identification system (54). The premium is paid for the slaughter or export from the EU of adult cattle and calves. | | 5.73 | Sodišče je pregledalo izvajanje sheme klavne premije v okviru nadaljnjega ukrepanja po Posebnem poročilu Sodišča št. 6/2004. Shema klavne premije sodi med sheme premij, ki se opirajo na sistem za identifikacijo govedi (54). Premija se plača za zakol odraslih govedi in telet ali za njihov izvoz iz EU. | |
| 5.74. | The design of the scheme facilitates adequate control over payments in respect of animals which are slaughtered in the Member State of payment. However checks relating to the minority of animals (1,2 % on average in the regions examined) which are slaughtered in one Member State and for which a premium is paid in another are not as rigorous. The transfer of information between Member States relating to such cases is incomplete and does not ensure that all eligibility criteria for the premium are verified before payment. Germany and the Netherlands paid the premium in some cases where confirmation of slaughter from other Member States had not been received before payment. For the Member States visited, only Ireland and the United Kingdom (for animals slaughtered in Northern Ireland) had arranged to exchange information automatically between the relevant databases. | 5.74. | Community legislation lays down the general principles of management of the slaughter premium for animals which have been the subject of intra-Community trade after the retention period (Article 35(3) of Regulation (EC) No 2342/1999). The slaughterhouse of the Member State in which the animal is slaughtered must issue a certificate containing the information to be submitted in support of the application for the premium. | As a general rule, Member States assist one another to ensure effective controls on the authenticity of the documents submitted and the accuracy of the information. The Member State where payment is made must transmit regularly to the Member State where the slaughter takes place a summary of the slaughter certificates received from the latter Member State. The implementation of these principles is the responsibility of the Member States. | The implementation of the reform of direct payments introduced by Council Regulation (EC) No 1782/2003, applicable from 2005, modified the conditions for applying for the premium for animals which have been the subject of intra-Community trade. | The fact that 17 Member States have decided to implement the decoupled single payment scheme without maintaining the slaughter premium has contributed to make the information on the trade of animals for slaughter less important. | 5.74 | Shema je zasnovana tako, da je olajšan ustrezen nadzor nad plačili za živali, zaklane v državi članici, kjer je izvršeno plačilo. Vendar pregledi, ki se nanašajo na manjšino živali (v povprečju 1,2 % v pregledanih regijah), zaklanih v eni državi članici in za katere je premija plačana v drugi državi članici, niso tako strogi. Prenos podatkov med državami članicami o takšnih primerih ni celovit in ne zagotavlja, da so pred izplačilom preverjena vsa merila za upravičenost do premije. Nemčija in Nizozemska sta v nekaterih primerih premijo izplačali, čeprav pred plačilom iz druge države članice nista prejeli potrdila o zakolu. Med obiskanimi državami članicami sta samo Irska in Združeno kraljestvo (za živali zaklane na Severnem Irskem) vzpostavili samodejno izmenjavo podatkov med ustreznimi podatkovnimi zbirkami. | 5.74 | Predpisi Skupnosti vsebujejo splošna načela za programe klavnih premij za živali, ki so po koncu njihovega obdobja reje predmet trgovine znotraj Skupnosti (3 odstavek člena 35 Uredbe (ES) št. 2342/1999). Klavnica države članice, v kateri se opravi zakol, mora izdati potrdilo, ki vsebuje podatke, s katerimi se potrdi zahtevek za plačilo premije. | Na splošno si države članice pomagajo pri učinkoviti kontroli pristnosti posredovanih dokumentov in točnosti podatkov. Država članica, v kateri se opravi plačilo, redno posreduje državi članici, v kateri se izvede zakol, povzetek potrdila o zakolu, ki ga je pridobila. Uporaba teh načel je v pristojnosti držav članic. | Reforma neposrednih plačil, ki je bila uvedena z Uredbo Sveta (ES) št. 1782/2003 in se je začela uporabljati od leta 2005, je spremenila pogoje za uporabo premij za živali, ki so predmet trgovine znotraj Skupnosti. | Dejstvo, da se je 17 držav članic odločilo za uporabo ločene sheme enotnega plačila brez ohranjanja klavnih premij, je prispevalo k manjšem pomenu podatkov o trgovini z živalmi za namen zakola znotraj Skupnosti. |
| 5.75. | The Court’s examination of the Slaughter Premium Scheme showed that weaknesses in the bovine identification system identified in the Special Report continue to exist, especially relating to cattle traded between the Member States. | 5.75. | Once the situation as regards implementation of the reform has been stabilised, the conditions for applying the slaughter premium in intra-Community trade must be examined from both the standpoint of trade between Member States which apply the ‘coupled’ slaughter premium and that of trade between these Member States and those which have decoupled this premium. | 5.75 | Pregled sheme klavne premije, ki ga je opravilo Sodišče, je pokazal, da pomanjkljivosti, ki so bile v posebnem poročilu ugotovljene v sistemu identifikacije govedi, še naprej obstajajo, zlasti glede goveda, s katerim med seboj trgujejo države članice. | 5.75 | Kakor hitro se bo stabiliziralo stanje v zvezi z reformo, se morajo preveriti pogoji za uporabo klavne premije pri trgovini znotraj Skupnosti, in sicer tako glede na trgovino med državami članicami, ki uporabljajo „vezano“ klavno premijo, kot tudi s stališča trgovine med temi državami članicami in tistimi, ki so premijo ločile. |
| SPECIAL REPORTS ISSUED SINCE THE LAST ANNUAL REPORT | POSEBNA POROČILA, OBJAVLJENA PO ZADNJEM LETNEM POROČILU |
| 5.76. | The Court has published two special reports relevant to agriculture in the last twelve months: | (a) | Rural Development Investments: Do they effectively address the problems of rural areas? (Special Report No 7/2006); | (b) | Growing Success? The effectiveness of the European Union support for fruit and vegetables producers’ operational programmes (Special Report No 8/2006). | They can be found on the Court’s website (www.eca.europa.eu). | | 5.76 | Sodišče je v zadnjih dvanajstih mesecih objavilo dve posebni poročili s področja kmetijstva: | (a) | Naložbe v razvoj podeželja: Ali uspešno rešujejo težave podeželskih območij? (Posebno poročilo št. 7/2006); | (b) | Uspešna rast? Uspešnost podpore Evropske unije za operativne programe proizvajalcev sadja in zelenjave (Posebno poročilo št. 8/2006); | Poročili sta objavljeni na spletni strani Sodišča (www.eca.europa.eu). | |
| (1) EAGGF-Guarantee only. For EAGGF-Guidance see Chapter 6. | (1) Samo jamstveni oddelek EKUJS. Za usmerjevalni oddelek EKUJS glej Poglavje 6. |
| (2) Others: production, processing or consumption aid paid to producers or organisations of producers or processors and administrative expenditure. | (2) Drugo: pomoč za proizvodnjo, predelavo ali porabo, plačana proizvajalcem, organizacijam proizvajalcev ali predelovalcem in administrativni odhodki. |
| (3) Intervention: public and private storage, fruits and vegetables withdrawal arrangements, compulsory and voluntary distillation. | (3) Intervencije: javno in zasebno skladiščenje, ukrepi za umik sadja in zelenjave, obvezna in prostovoljna destilacija. |
| (4) Council Regulations (EEC) No 3508/92 (OJ L 355, 5.12.1992, p. 1) and (EC) No 1782/2003 (OJ L 270, 21.10.2003, p. 1) covering animal premiums and area aid. | (4) Uredbi Sveta (EGS) št. 3508/92 (UL L 355, 5.12.1992, str. 1) in (ES) št. 1782/2003 (UL L 270, 21.10.2003, str. 1), ki pokrivata premije za živali in pomoč na površino. |
| (5) Council Regulation (EEC) No 386/90 (OJ L 42, 16.2.1990, p. 6). | (5) Uredba Sveta (EGS) št. 386/90 (UL L 42, 16.2.1990, str. 6). |
| (6) Council Regulation (EEC) No 4045/89 (OJ L 388, 30.12.1989, p. 18) covering payments above a specified threshold of export refunds, processing and transformation subsidies, cotton, olive oil, tobacco and some RD measures. | (6) Uredba Sveta (EGS) št. 4045/89 (UL L 388, 30.12.1989, str. 18), ki pokriva plačila za izvozna nadomestila, subvencije za predelavo in pretvorbo, bombaž, oljčno olje, tobak in nekatere ukrepe za razvoj podeželja, katera so višja od določene mejne vrednosti. |
| (7) The SAPS replaces all direct aid with a single payment. It involves payment of a uniform amount per hectare of agricultural land. Eight of the ten new Member States (excluding Malta and Slovenia) apply it. | (7) SEPP nadomešča vso neposredno pomoč z enotnim plačilom. Zajema plačilo enotnega zneska na hektar kmetijskih zemljišč. Uporablja jo osem od desetih novih držav članic (razen Malte in Slovenije). |
| (8) Conformity corrections declared and amounting to 174,4 million euro (Spain) and 0,21 million euro (Netherlands) are not included because they cannot be allocated to individual paying agencies. | (8) Prijavljena popravka zaradi skladnosti, ki znašata 174,4 milijona EUR (Španija) in 0,21 milijona EUR (Nizozemska) nista zajeta, ker ju ni mogoče pripisati posameznim plačilnim agencijam. |
| (9) Accounts disjoined from the Financial Decision. | (9) Ločeni obračuni, izvzeti iz odločbe o finančni potrditvi. |
| (10) The Court examined the reports and certificates of these 31 paying agencies in respect of which a sample of transactions was selected for testing. | (10) Sodišče je pregledalo poročila in potrdila teh 31 plačilnih agencij, za katere je bil izbran vzorec transakcij za preizkušanje. |
| Source: Summary report of the Commission on the financial clearance of the EAGGF Guarantee Section accounts for 2005. | Vir: Zbirno poročilo Komisije o finančni potrditvi obračunov Jamstvenega oddelka EKUJS za leto 2005. |
| (11) The Czech Republic, Lithuania, Hungary, Poland and Slovakia. | (11) Češka, Litva, Madžarska, Poljska in Slovaška. |
| (12) Malta and Slovenia. | (12) Malta in Slovenija. |
| (13) ‘The materiality criteria used in DG AGRI’ (for reservations and their combined impact on the declaration) ‘are those recommended by the Commission in the Communication COM(2003) 28 of 21 January 2003 on the “Guidelines for assessment of materiality for deficiencies in Member States management and control systems under shared management for the purposes of Annual Activity Report” agreed in 2005 between the structural funds’ Directorates General. In qualitative terms the materiality of a deficiency is judged on […]. In quantitative terms the materiality threshold used is the 2 % level recommended at Commission level’. DG AGRI Annual Activity Report 2005 (March 2006), paragraph 3.1. Materiality criteria used. | (13) „V GD AGRI se (za pridržke in njihov skupni vpliv na izjavo) uporabljajo merila pomembnosti, ki jih priporoča Komisija v Sporočilu COM(2003) 28 z dne 21. januarja 2003 in ‚Smernicah za ocenjevanje pomembnosti pri pomanjkljivostih v upravljavskih in kontrolnih sistemih držav članic v okviru deljenega upravljanja za namene letnega poročila o dejavnostih’, o katerih so se v letu 2005 dogovorili generalni direktorati, odgovorni za strukturne sklade. S kvalitativnega vidika se prag pomembnosti presoja na podlagi […] S kvantitativnega vidika se uporablja prag pomembnosti v višini 2 %, ki je priporočen na ravni Komisije“. Letno poročilo o dejavnostih GD AGRI za 2005 (marec 2006), odstavek 3.1. Uporabljena merila pomembnosti. |
| (14) The Commission has readjusted these data in 2004. | (14) Komisija je te podatke ponovno uskladila v letu 2004. |
| NB 1: Remote sensing involves the use of satellite or aerial photography to check IACS applications. | NB 1: Daljinsko zaznavanje zajema uporabo satelitskih posnetkov ali fotografij iz zraka za preverjanje vlog IAKS. |
| NB 2: Test performed in year N are relevant to payments made in year N + 1. | NB 2: Preizkusi, opravljeni v letu N, so pomembni za plačila, izvršena v letu N + 1. |
| Source: IACS statistics submitted by Member States to DG AGRI. | Vir: Statistični podatki IAKS, ki so jih države članice sporočile GD AGRI. |
| (15) Expressed as a percentage of the areas claimed by the inspected farmer. | (15) Izraženo v odstotku površin, za katere je kmet, pri katerem se opravlja inšpekcijski pregled, vložil zahtevek. |
| (16) OJ L 17, 24.1.2004, p. 7. | (16) UL L 17, 24.1.2004, str. 7. |
| (17) ‘Agricultural parcel: shall mean a continuous area of land on which a single crop group is cultivated by a single farmer’ (Commission Regulation (EC) No 796/2004 (OJ L 141, 30.4.2004, p. 18), as last amended by Regulation (EC) No 1187/2006 (OJ L 214, 4.8.2006, p. 14), Article 2(1a)); | (17) „Enota rabe ali poljina: pomeni strnjeno površino kmetijskega zemljišča, kjer en proizvajalec goji eno skupino posevkov“ (Uredba Komisije (ES) št. 796/2004 (UL L 141, 30.4.2004, str. 18), kakor je bila nazadnje spremenjena z Uredbo (ES) št. 1187/2006 (UL L 214, 4.8.2006, str. 14), člen 2(1a)); |
| ‘Reference parcel: shall mean a geographically delimited area retaining a unique identification as registered in the GIS in the Member State's identification system…’ (Commission Regulation (EC) No 796/2004, Article 2(26)); | „Referenčna enota rabe oziroma poljina: pomeni geografsko omejeno površino, ki ohranja enotno identifikacijo, kakor je zavedena v GIS v identifikacijskem sistemu držav članic…“ (Uredba Komisije (ES) št. 796/2004, člen 2(26)); |
| ‘The identification system for agricultural parcels … shall operate at reference parcel level such as cadastral parcel, or production block…’ (Commission Regulation (EC) No 796/2004, Article 6(1)). | „Sistem identifikacije kmetijskih enot rabe oziroma poljin … deluje na ravni referenčnih enot rabe oziroma poljin, kot je katastrska parcela ali proizvodni blok…“ (Uredba Komisije (ES) št. 796/2004, člen 6(1)): |
| A production block has in practice often natural boundaries and may be made up of a number of cadastral parcels. | Proizvodni blok ima v praksi pogosto naravne meje in je lahko sestavljen iz več katastrskih parcel. |
| (18) As required for claim year 2004 by Article 4 of Commission Regulation (EC) No 2419/2001 (OJ L 327, 12.12.2001, p. 11), as last amended by Regulation (EC) No 118/2004 (OJ L 17, 24.1.2004) and as required by Article 6 of Regulation (EC) No 796/2004 for claim years after 2004. | (18) Kot je za leto vložitve zahtevkov 2004 določal člen 4 Uredbe Komisije (ES) št. 2419/2001 (UL L 327, 12.12.2001, str. 11), kakor je bila nazadnje spremenjena z Uredbo (ES) št. 118/2004 (UL L 17, 24.1.2004, str. 7) in kot je člen 6 Uredbe (ES) št. 796/2004 določal za leta vlaganja zahtevkov po letu 2004. |
| (19) In the absence of any information the financial impact of this failure cannot be established. | (19) Ker ni nobenih informacij ni mogoče določiti finančnega učinka tega neuspeha. |
| (20) In a sample of 30 inspection reports analysed, representing claim payments totalling 23 800 euro, overpayments and underpayments totalling 3 122 euro due to inadequate analysis of inspection reports were found. The differences add up to 13 % of payments. | (20) V vzorcu 30 analiziranih poročil o inšpekcijskih pregledih, ki so predstavljala plačila zahtevkov v skupni višini 23 800 EUR, so bila odkrita preplačila in premajhna plačila v skupni višini 3 122 EUR, ki so bila posledica neustrezne analize poročil o inšpekcijskih pregledih. Razlike znašajo tudi do 13 % plačil. |
| (21) Regulation (EC) No 1782/2003, Article 143c. | (21) Uredba (ES) št. 1782/2003, člen 143(c). |
| (22) The Czech Republic, Hungary, Slovakia, Slovenia and Malta. | (22) Češka, Madžarska, Slovaška, Slovenija in Malta. |
| (23) The Commission has readjusted these data in 2004. | (23) Komisija je v letu 2004 te podatke ponovno prilagodila. |
| NB 1: A claim is fully rejected when a difference of more than 20 % is found between the number of animals declared and that determined to be eligible, or when the difference is the result of irregularities committed intentionally. | NB 1: Zahtevek je v celoti zavrnjen, če je razlika, ugotovljena med številom prijavljenih živali in živali, ki so upravičene, višja od 20 % ali če je razlika posledica namernih nepravilnosti. |
| NB 2: Test performed in year N are relevant to payments made in year N + 1. | NB 2: Preizkusi, opravljeni v letu N, so pomembni za plačila, izvršena v letu N + 1. |
| Source: IACS statistics submitted by Member States to DG AGRI. | Vir: Statistični podatki IAKS, ki so jih države članice sporočile GD AGRI. |
| (24) One transaction was also audited in Portugal. No significant errors were detected. | (24) Ena transakcija je bila revidirana tudi na Portugalskem. Pri tem niso bile odkrite nobene večje napake. |
| (25) Council Regulation (EC) No 864/2004 (OJ L 161, 30.4.2004, p. 48). | (25) Uredba Sveta (ES) št. 864/2004 (UL L 161, 30.4.2004, str. 48). |
| (26) Commission Regulation (EC) No 27/2004 (OJ L 5, 9.1.2004, p. 36). | (26) Uredba Komisije (ES) št. 27/2004 (UL L 5, 9.1.2004, str. 36). |
| (27) Agri-environment, early retirement, afforestation and compensatory payments for less-favoured areas and areas subject to environmental constraint. | (27) Kmetijsko-okoljski ukrep, zgodnje upokojevanje, pogozdovanje ter kompenzacijska plačila za območja z omejenimi možnostmi in območja, za katera veljajo okoljske omejitve. |
| (28) Semi-subsistence farms undergoing restructuring, producer groups, compliance with Community standards, technical assistance, complements to direct payments. | (28) Delno samooskrbne kmetije, ki so v procesu prestrukturiranja, skupine proizvajalcev, skladnost s standardi Skupnosti, tehnična pomoč, dopolnila neposrednim plačilom. |
| (29) Council Regulation (EC) No 1257/1999 (OJ L 160, 26.6.1999, p. 80). | (29) Uredba Sveta (ES) št. 1257/1999 (UL L 160, 26.6.1999, str. 80). |
| (30) Regulation (EEC) No 386/90. | (30) Uredba (EGS) št. 386/90. |
| (31) Annual Report concerning the financial year 2004, paragraph 4.12. | (31) Letno poročilo za proračunsko leto 2004, odstavek 4.12. |
| (32) A posteriori verification of recipes under Commission Regulation (EC) No 1520/2000 (OJ L 177, 15.7.2000, p. 1). | (32) Naknadno preverjanje receptur v skladu z Uredbo Komisije (ES) št. 1520/2000 (UL L 177, 15.7.2000, str. 1). |
| (33) Analysis of data reported to the Commission under Commission Regulation (EC) No 2390/1999 (OJ L 295, 16.11.1999, p. 1) shows that all EUR-15 Member States (with the exception of Greece and Spain, which did not provide the data, and Luxembourg, which had an insignificant number of transactions) had to varying extents carried out checks on such consignments. | (33) Analiza podatkov, sporočenih Komisiji v skladu z Uredbo Komisije (ES) št. 2390/1999 (UL L 295, 16.11.1999, str. 1) kaže, da so vse države članice EU-15 (razen Grčije in Španije, ki nista zagotovili podatkov, in Luksemburga, ki je imel nepomembno število transakcij) v različnem obsegu izvajale preglede takšnih pošiljk. |
| (34) Affixing customs seals to consignments which have not been subject to a physical check does not contravene current legislation. | (34) Namestitev carinskih oznak na pošiljke, ki niso bile predmet fizičnega pregleda, ne pomeni kršitve trenutno veljavne zakonodaje. |
| (35) Denmark abandoned this procedure from 1 February 2006. | (35) Danska je od 1. februarja 2006 ta postopek opustila. |
| (36) Regulation (EEC) No 4045/89. | (36) Uredba (EGS) št. 4045/89. |
| (37) Regulation (EEC) No 4045/89, in the first ‘whereas’ in the preamble, links the Regulation to the Member States’ duty to ‘deal with irregularities and to recover sums lost as a result of irregularities or negligence’. | (37) Uredba (EGS) št. 4045/89 v prvi uvodni izjavi v preambuli povezuje Uredbo z dolžnostjo držav članic za „reševanje nepravilnosti ter povrnitev zneskov, izgubljenih zaradi nepravilnosti ali malomarnosti“. |
| (38) The current system is that only irregularities over 4 000 euro are subsequently reported to OLAF under Council Regulation (EC) No 595/91 (OJ L 67, 14.3.1991, p. 11). | (38) Sedanji sistem določa, da se samo nepravilnosti, ki presegajo 4 000 EUR pozneje sporočijo OLAF v skladu z Uredbo Sveta (ES) št. 595/91 (UL L 67, 14.3.1991, str. 11). |
| (39) The critical aspect in checking the legality and regularity of the transactions is the existence and accuracy of the information declared by the beneficiaries, much of which can only be verified by physical inspection at the level of the final beneficiary. | (39) Kritični vidik preverjanja zakonitosti in pravilnosti transakcij je obstoj in natančnost podatkov, ki jih prijavijo upravičenci, od katerih je mnoge mogoče preveriti le s fizičnim inšpekcijskim pregledom na ravni končnega upravičenca. |
| (40) The reports of the 31 certifying bodies from which transactions were tested (see Table 5.1 ). | (40) Poročila 31 certifikacijskih organov, iz katerih so bile preizkušene transakcije (glej Tabelo 5.1 ). |
| (41) The Commission has addressed the latter aspect by an enquiry started in 2002. Even though it found widespread weaknesses in the management of delegated bodies by AGEA (Italy) which have persisted, the Commission does not intend to impose a financial correction. Furthermore, no separate Article 8 letter pursuant to Commission Regulation (EC) No 1663/95 (OJ L 158, 8.7.1995, p. 6) has been sent to date in order to follow up the results of the mission to France carried out in 2003. | (41) Komisija se je reševanja slednjega vidika lotila tako, da je leta 2002 začela z raziskavo. Čeprav je ugotovila številne pomanjkljivosti v upravljanju pooblaščenih organov s strani AGEA (Italija), ki so se vztrajno ponavljale, Komisija ne namerava uvesti finančne korekcije. Poleg tega do zdaj ni bilo poslano nobeno posebno pismo iz člena 8 Uredbe Komisije (ES) št. 1663/95 (UL L 158, 8.7.1995, str. 6), da bi se omogočilo spremljanje rezultatov obiska v Franciji leta 2003. |
| (42) AGEA (payment checks and procedures, debtors, computer security, internal audit, delegated bodies), OPEKEPE (payment checks and procedures, debtors, internal audit, delegated bodies), ARDA (payment checks and procedures, accounting, computer security, delegated bodies), ONIFLHOR (written procedures, debtors, computer security, delegated bodies). The paying agencies concerned declared some 7 418 million euro which are to be further analysed by the Commission. | (42) AGEA (kontrole in plačilni postopki, dolžniki, računalniška zaščita, notranja revizija, pooblaščeni organi), OPEKEPE (kontrole in plačilni postopki, dolžniki, notranja revizija, pooblaščeni organi), ARDA (kontrole in plačilni postopki, računovodstvo, računalniška zaščita, pooblaščeni organi), ONIFLHOR (pisni postopki, dolžniki, računalniška zaščita, pooblaščeni organi). Zadevne plačilne agencije so prijavile približno 7 418 milijonov EUR, ki jih bo Komisija podrobneje analizirala. |
| (43) In 2005 only the certifying body for OPEKEPE was evaluated on the spot. In addition, as part of the Commission's review of accreditation ten missions were carried out to new Member States. | (43) V letu 2005 je bil samo certifikacijski organ za OPEKEPE ocenjen na kraju samem. Poleg tega je bilo v okviru Komisijinega pregleda akreditacij izvedenih deset obiskov v novih državah članicah. |
| (44) The selection of the ten conformity audits was made at random, taking into consideration materiality. This procedure resulted in a selection of conformity audits in the field of arable crops (3), animal premiums (2), rural development (2), export refunds (1), olive oil (1) and fruit and vegetables (1). | (44) Deset revizij skladnosti je bilo izbranih naključno, ob upoštevanju pomembnosti. Rezultat tega postopka je bil izbor revizij skladnosti na področju poljščin (3), premij za živali (2), razvoja podeželja (2), izvoznih nadomestil (1), oljčnega olja (1) ter sadja in zelenjave (1). |
| (45) ‘The audit put in evidence risks that may affect the capacity of these Teams to perform effectively the assigned activities to provide the Director General, as AOD in the context of shared management, with the satisfactory assurance that management and control systems put in place by the Member States ensure the legality and regularity of underlying transactions.’ | (45) „Revizija je pokazala tveganja, ki lahko vplivajo na sposobnost teh ekip za uspešno izvajanje dodeljenih jim nalog, da generalnemu direktorju, kot AOD v okviru deljenega upravljanja, nudijo zadovoljivo zagotovilo, da upravljavski in kontrolni sistemi, vzpostavljeni v državah članicah, zagotavljajo zakonitost in pravilnost transakcij.“ |
| (46) In order to estimate the level of irregularities, an appropriate sampling method should be clearly defined (Opinion of the Court No 2/2004 on the single audit model, paragraph 48) and the legality and regularity of expenditure should be verified at the level of the final beneficiary (Opinion of the Court No 1/2005 on the financing of the CAP, paragraph 24). | (46) Za ocenjevanje stopnje nepravilnosti bi bilo treba jasno opredeliti ustrezno metodo vzorčenja (Mnenje Sodišča št. 2/2004 o modelu enotne revizije, odstavek 48) ter preverjati zakonitost in pravilnost odhodkov na ravni končnega upravičenca (Mnenje št. 1/2005 o financiranju SKP, odstavek 24). |
| (47) Council document 5971/06 ADD1 — Discharge to be given to the Commission in respect of the implementation of the budget for the financial year 2004. | (47) Dokument Sveta 5971/06 ADD1 – Razrešnica Komisiji glede izvrševanja proračuna za proračunsko leto 2004. |
| (48) European Parliament resolution accompanying the decision concerning discharge in respect of the implementation of the general budget of the European Union for the 2002 financial year (Commission) (SEC(2003) 1104-C5-0564/2003-2003/2210(DEC)). | (48) Resolucija Evropskega parlamenta, ki spremlja sklep o razrešnici glede izvrševanja splošnega proračuna Evropske unije za proračunsko leto 2002 (Komisija) (SEC(2003) 1104-C5-0564/2003–2003/2210(DEC)). |
| (49) COM(2004) 648 of 30 September 2004 and the working document which accompanied it. | (49) COM(2004) 648 z dne 30. septembra 2004 in temu priložen delovni dokument. |
| (50) Council Regulation (EC) No 1698/2005 (OJ L 277, 21.10.2005, p. 1). | (50) Uredba Sveta (ES) št. 1698/2005 (UL L 277, 21.10.2005, str. 1). |
| (51) Council document 5665/05 ADD 2 of 17 February 2005 — ‘Discharge to be given to the Commission in respect of the implementation of the budget for the financial year 2003 — Council’s conclusions on the Court of Auditors’ special reports — Annex 9’. | (51) Dokument Sveta 5665/05 ADD 2 z dne 17. februarja 2005 – „Podelitev razrešnice Komisiji glede izvrševanja proračuna za proračunsko leto 2003 – Sklepi Sveta o posebnih poročilih Računskega sodišča – Priloga 9“. |
| (52) European Parliament resolution containing the comments which are an integral part of the decision on the discharge for implementing the general budget of the European Union for the financial year 2003, Section III — Commission (SEC(2004) 1181 — C6-0012/2005-2004/2040(DEC) — SEC(2004) 1182 — C6-0013/2005-2004/2040(DEC)). | (52) Resolucija Evropskega parlamenta s pripombami, ki so sestavni del sklepa o razrešnici glede izvrševanja splošnega proračuna Evropske unije za proračunsko leto 2003, Oddelek III – Komisija (SEC(2004) 1181 – C6-0012/2005–2004/2040(DEC) – SEC(2004) 1182 – C6-0013/2005–2004/2040(DEC)). |
| (53) Commission staff working document SEC(2005) 1193 of 26 September 2005. | (53) Delovni dokument Komisije SEC(2005) 1193 z dne 26. septembra 2005. |
| (54) The Court examined its implementation by the Commission and in selected Member States (Germany (North Rhine-Westphalia), Spain (Aragon), France, Ireland, Italy, the Netherlands and the United Kingdom (England)). | (54) Sodišče je pregledalo, kako so shemo izvajale Komisija in izbrane države članice (Nemčija (Severno Porenje-Vestfalija), Španija (Aragonija), Francija, Irska, Italija, Nizozemska in Združeno kraljestvo (Anglija)). |
| ANNEX 5.1 | PRILOGA 5.1 |
| Evolution of key observations — Agriculture | Razvoj ključnih ugotovitev – Kmetijstvo |
| | 2004 | 2005 | | 2004 | 2005 |
| Observations | Replies of the Commission | Observations | Recommendations | Ugotovitve | Odgovori Komisije | Ugotovitve | Priporočila |
| IACS | Area aid schemes | | | | IAKS | Programi pomoči na površino | | | |
| For some Member States risk based transactions proved to have a lower rate of error than randomly selected transactions (4.37). | This is largely due to some Member States’ reporting of remote sensing controls as ‘random’, when in fact they are also at least partly risk-based. | As in previous years, in certain Member States risk-based transactions proved to have a lower rate of error than randomly selected transactions (5.8). | The Commission should investigate why, for IACS checks on the areas, tests performed on a random basis continue to show a higher level of error than those selected on the basis of risk analysis. | Pri nekaterih državah članicah se je pokazalo, da je stopnja napak nižja pri transakcijah, izbranih na podlagi tveganja kot pri naključno izbranih transakcijah (4.37). | To je v veliki meri posledica tega, da nekatere države članice poročajo o pregledih z daljinskim zaznavanjem kot o „naključnih“, čeprav v resnici vsaj delno temeljijo na tveganju. | Podobno kot v prejšnjih letih se je v nekaterih državah članicah izkazalo, da je bila stopnja napak pri transakcijah, izbranih na podlagi tveganja, nižja kot pri naključno izbranih transakcijah (5.8). | Komisija bi morala raziskati, zakaj je pri pregledih površin v okviru IAKS pri naključno opravljenih preizkusih stopnja napak še vedno višja kot pri preizkusih, izbranih na podlagi analize tveganj. |
| Animal Premium Schemes | | | | Programi premij za živali | | | |
| Statistics for animal premiums are still less reliable than the equivalent statistics for area aid applications (4.39). | Statistics for (the six) animal premium schemes are more varied than those for arable crops. | In general, the national statistics for animal premiums are still less reliable than the equivalent statistics for area aid applications (5.24). | | Statistični podatki za premije za živali so še vedno manj zanesljivi od enakovrednih statističnih podatkov za vloge za pomoč na površino (4.39). | Statistični podatki za (šest) shem premij za živali so bolj raznoliki kot podatki za poljščine. | Na splošno so nacionalni statistični podatki za premije za živali še vedno manj zanesljivi od enakovrednih statističnih podatkov za vloge za pomoč na površino (5.24). | |
| More than seven years after the deadline for full implementation IACS in Greece can still not ensure compliance with legality and regularity for area aid and animal premium payments (4.8). | | The DAS findings concerning IACS in Greece indicate that there has been no significant improvement since last year (5.10). | The Commission should ensure that IACS is fully implemented in Greece. | Grčija več kot sedem let po izteku roka za izvajanje IAKS še vedno ne more v celoti zagotoviti skladnosti glede zakonitosti in pravilnosti na področju plačil premij za pomoč na površino in za živali (4.8). | | Ugotovitve DAS v zvezi z IAKS v Grčiji kažejo, da ni bilo nobenega večjega izboljšanja v primerjavi z lanskim letom (5.10). | Komisija bi morala zagotoviti, da se IAKS v Grčiji v celoti izvaja. |
| Subsidies paid on the basis of quantities produced | Transactions concerning olive oil show a number of deficiencies: | | | | Subvencije, izplačane na podlagi proizvedenih količin | Transakcije v zvezi z oljčnim oljem kažejo številne pomanjkljivosti: | | | |
| (a) | in Greece some claims could not be verified as the parcels declared were not at the location indicated; | (b) | Greece still did not have a functioning olive oil GIS for the period relevant to payments made in 2004; | (c) | in Greece cases were found of producer organisations failing to make the necessary checks, for example on the disposal of olive oil; | (a)-(c) | The Commission has made similar findings in the framework of the clearance of accounts audits. | The Court has found that in all Member States the failure to update the GIS data (the alphanumerical database, the real number of olive trees, new plantings and the production potential) clearly demonstrates that the GIS can still not be considered fully operational (5.25-5.26). | The Commission is recommended to improve the checks on CAP spending in those areas where significant shortcomings persist. | (a) | v Grčiji nekaterih zahtevkov ni bilo mogoče preveriti, ker prijavljene parcele niso bile na navedenih lokacijah; | (b) | Grčija še vedno ni imela učinkovitega GIS za oljčno olje za obdobje, povezano s plačili, izvršenimi v letu 2004; | (c) | v Grčiji so bili odkriti primeri organizacij proizvajalcev, ki niso izvajale vseh potrebnih pregledov, na primer glede prodaje oljčnega olja; | (a)–(c) | Komisija je prišla do podobnih ugotovitev v okviru revizij za potrditev obračunov. | Sodišče je v vseh državah članicah ugotovilo, da ne posodabljajo podatkov v GIS (alfanumerične zbirke podatkov, dejansko število oljk, novi nasadi in proizvodne možnosti), kar jasno kaže, da sistema GIS še vedno ni mogoče obravnavati kot sistem, ki v celoti deluje (5.25–5.26). | Komisiji priporočamo, da izboljša preverjanje porabe SKP na področjih, kjer še vedno obstajajo večje pomanjkljivosti. |
| (d) | in Andalusia, incorrect calculations for the application of sanctions for olive growers who had declared more olive trees than recorded in the GIS (4.44). | (d) | Previous Commission clearance missions in several Autonomous Communities of Spain have also shown that a tolerance is systematically wrongly added when calculating the sanctions in case of over-declaration of trees. These cases are closely followed up by the Commission. | (d) | v Andaluziji nepravilni izračuni za uporabo sankcij za pridelovalce oljk, ki so prijavili več oljk, kot jih je vpisanih v GIS (4.44). | (d) | Prejšnji obiski Komisije v okviru potrditve obračunov v več avtonomnih skupnostih v Španiji so prav tako pokazali, da se toleranca sistematično napačno prišteva pri izračunavanju sankcij v primeru previsoke prijave dreves. Komisija te primere skrbno spremlja. |
| Other expenditure | The Court examined the Commission's monitoring of Regulation (EEC) No 4045/89 checks: | | | | Drugi odhodki | Sodišče je preverilo spremljanje pregledov s strani Komisije v skladu z Uredbo (EGS) št. 4045/89: | | | |
| (a) | the existing regulation does not require coordination bodies to present statistics in a format which permits meaningful analysis; | (a) | The Commission considers the reports provided by Member States to provide valuable information, although it accepts that reporting in respect of Regulation (EEC) No 4045/89 could be improved. It will introduce a proposal to amend Commission Regulation (EC) No 4/2004 to this effect. | The Commission still cannot provide full and comparable information on the transactions checked and the value of irregularities detected recovered. It has made regulatory changes to improve the reporting, but the effects are not yet known (5.38). | The Commision should improve the format of the reporting of the results of all supervisory systems. | (a) | obstoječa uredba ne določa, da morajo usklajevalni organi predstaviti statistične podatke v obliki, ki omogoča smiselno analizo; | (a) | Komisija meni, da poročila, ki so jih zagotovile države članice, nudijo dragocene podatke, čeprav se strinja, da bi bilo mogoče poročanje, ki ga zahteva Uredba (EGS) št. 4045/89 izboljšati. Predstavila bo predlog za spremembo Uredbe Komisije (ES) št. 4/2004. | Komisija še vedno ne more zagotoviti celostnih in primerljivih podatkov o preverjenih transakcijah in vrednosti odkritih nepravilnosti ki so bile izterjane. Za izboljšanje poročanja je sprejela zakonske spremembe, vendar učinki še niso znani (5.38). | Komisija bi morala izboljšati obliko poročanja o rezultatih pri vseh nadzornih sistemih. |
| (b) | in 2003 the Court concluded that only one in three post-payment checks for eleven Member States was wholly satisfactory. The Commission's response in 2004 has been to visit three Member States, the first visits since 2001; | (b) | The Commission considers that due to the complexity of post-payment checks, there might often be a margin for improvement without putting into question the value of the checks carried out. | In 2004, DG AGRI carried out three missions on the application of Regulation (EEC) No 4045/89 to cover the general aspects, i.e. the annual report, risk-analysis and control programme. In 2005, six further missions are ongoing. | As a follow-up to its work in 2003 (examining the Commission's monitoring of 4045/89 checks) the Court re-visited seven Member States to assess the progress made. Whilst the Court's follow — up found that improvements had been made in the overall quality of checks examined, weaknesses persisted in the recovery of irregularities detected by the checks, there was a failure to complete the planned post-payment checks on time and in two Member States a persistent failure to complete the minimum number (5.39). | | (b) | leta 2003 je Sodišče ugotovilo, da je bil le eden od treh pregledov po izvršenih plačilih v enajstih državah članicah povsem zadovoljiv. Odziv Komisije v letu 2004 je bil obisk treh držav članic; to so bili prvi obiski po letu 2001; | (b) | Komisija meni, da je zaradi zapletenosti pregledov po izvršenih plačilih pogosto še nekaj prostora za izboljšanje, ne da bi bila zato vprašljiva vrednost izvršenih pregledov. | V letu 2004 je GD AGRI izvedel tri obiske v zvezi z izvajanjem Uredbe (EGS) št. 4045/89 da bi zajel splošne vidike, se pravi, letno poročilo, analizo tveganj in program kontrol. V letu 2005 poteka še šest dodatnih obiskov. | Kot nadaljevanje svojega dela v letu 2003 (preučitev spremljanja pregledov iz Uredbe (EGS) št. 4045/89 s strani Komisije) je Sodišče ponovno obiskalo sedem držav članic, da bi ocenilo dosežen napredek. Čeprav je Sodišče pri tem ugotovilo, da se je izboljšala splošna kakovost preverjenih pregledov, so se nadaljevale pomanjkljivosti pri izterjavi nepravilnosti, odkritih pri pregledih, prav tako pa jim ni uspelo pravočasno dokončati načrtovanih pregledov po plačilih, v dveh državah članicah pa jim ni uspelo dokončati minimalnega števila pregledov (5.39). | |
| (c) | the delays in completion of Member States' annual programmes of post-payment checks persist. At the end of 2004 almost 40 % of the checks planned had not been completed. | Given that the data does not provide for analysis by amount or by type of expenditure, it is not possible to draw conclusions on the significance and cause of the variation in the reported frequency of irregularity (4.10). | (see also paragraph 4.51). | (c) | The Commission acknowledges that there have been delays in the completion of post-payment checks in certain Member States. However, the number of scrutinies planned by most Member States exceeds significantly the minimum number required. On this basis the shortfall is less than 40 %. | The Commision has started an exercise to assess the extent of the failure to complete the planned checks in certain Member States (highlighted in previous Court reports). Initial results have confirmed the failure of four Member States to complete the minimum number of post-payment checks required but as yet no remedial action has been taken (5.38). | | (c) | še vedno prihaja do zamud pri dokončanju letnih programov držav članic za preglede po izvršenih plačilih. Ob koncu leta 2004 skoraj 40 % načrtovanih pregledov ni bilo dokončanih. | Ker podatki ne omogočajo analize po znesku ali vrsti odhodka, ni mogoče oblikovati sklepov o pomembnosti razlik v stopnji prijavljenih nepravilnosti in vzrokih zanje (4.10). | (glej tudi odstavek 4.51). | (c) | Komisija priznava, da je v nekaterih državah članicah prihajalo do zamud pri dokončanju pregledov po izvršenih plačilih. Vendar načrtovano število podrobnih pregledov v večini držav članic močno presega minimalno zahtevano število teh pregledov. Glede na to je primanjkljaj manjši od 40 %. | Komisija je začela ocenjevati, v kolikšnem obsegu načrtovani pregledi v nekaterih državah članicah niso bili dokončani (poudarjeno v prejšnjih poročilih Sodišča). Začetni rezultati so potrdili, da štirim državam članicam ni uspelo dokončati minimalnega števila zahtevanih pregledov po plačilih, vendar zaenkrat niso bili predlagani še nobeni popravni ukrepi (5.38). | |
| Checks on export refunds: | | | | Pregledi izvoznih nadomestil: | | | |
| The Commission was unable to provide information on the value of transactions physically checked and the value of irregularities detected. During 2004 the Commission adopted a regulation requiring Member States to report this information with effect from the 2005 report. The Court hopes that this regulation will effectively remedy these deficiencies (4.13 and 4.52-4.53). | Following the Court's recommendation, the Commission responded by adopting Regulation (EC) No 1454/2004, which stipulates that, as from 2005, the value of transactions checked as well as irregularities exceeding the amount of 200 euro have to be communicated by Member States. | The weaknesses found by the Commission during audits in Member States in 2004 have not yet been the subject of a final decision on whether or not a financial correction should be imposed (5.34). | | Komisija ni mogla sporočiti podatkov o vrednosti fizično preverjenih transakcij in vrednosti odkritih nepravilnosti. V letu 2004 je Komisija sprejela uredbo, ki določa, da morajo države članice sporočati te podatke od poročila za leto 2005 naprej. Sodišče upa, da bo ta uredba učinkovito odpravila te pomanjkljivosti (4.13 in 4.52–4.53). | Komisija se je na priporočilo Sodišča odzvala s sprejetjem Uredbe (ES) št. 1454/2004, ki določa, da morajo od leta 2005 države članice Komisiji sporočiti vrednosti pregledanih transakcij in nepravilnosti, ki so višje od 200 EUR. | Glede pomanjkljivosti, ki jih je Komisija v letu 2004 ugotovila med revizijami v državah članicah, še vedno ni bila sprejeta dokončna odločitev o tem, ali naj se uvede finančna korekcija ali ne (5.34). | |
| Rural development | Most entitlements to rural development support are dependent on respect of commitments entered into by the beneficiaries, such as respect of good farming practices. The Court's Special report on agri-environment measures concludes that the verification of such expenditure poses particular problems and that it can rarely lead to reasonable assurance at a reasonable cost (4.48). | The control of agri-environment measures is, due to its complexity, resource intensive both in technical and financial terms. Therefore, a more exhaustive check of the AEM would lead to disproportionate additional costs and would bring only limited value added as to the minimisation of the risk. See also reply to paragraphs 4.98 and 4.99. | The Court continues to find high incidence of errors because farmers did not meet their commitments or the key eligibility conditions were not checked by the authorities (5.29). | | Razvoj podeželja | Večina pravic do podpore za razvoj podeželja je odvisnih od obveznosti, ki so jih prevzeli upravičenci, kot je upoštevanje dobrih kmetijskih praks. Posebno poročilo Sodišča o kmetijsko-okoljskih ukrepih ugotavlja, da preverjanje teh odhodkov povzroča posebne težave ter da le redko vodi do razumnega zagotovila v okviru razumnih stroškov (4.48). | Kontrola kmetijsko-okoljskih ukrepov zaradi svoje zapletenosti zahteva zelo veliko tehničnih in finančnih virov. Zaradi tega bi izčrpnejši pregled kmetijsko-okoljskih ukrepov povzročil nesorazmerne dodatne stroške, pri čemer bi bila dodana vrednost glede zmanjšanja tveganja zelo omejena. Glej tudi odgovor na odstavka 4.98 in 4.99. | Sodišče je med revizijo znova ugotovilo visoko stopnjo napak, saj kmetje niso izpolnjevali svojih obveznosti ali pa organi oblasti niso preverjali ključnih pogojev za upravičenost (5.29). | |
| ANNEX 5.2 | PRILOGA 5.2 |
| IACS monitoring elements — classic aid schemes | Elementi spremljanja IAKS – Shema klasičnih pomoči |
| Source: Court of Auditors, review of paying agencies' IACS system (abstract). | Vir: Računsko sodišče, pregled sistemov IAKS v plačilnih agencijah (izvleček). |
| Member State | Area Aid | Animal premiums | Država članica | Pomoč na površino | Premije za živali |
| Administrative procedures and controls to ensure correct payment | Risk analysis and selection procedures for inspections | Inspection methodology and reporting of individual results | Preparation and reliability of statistics on inspections and results | Administrative procedures and controls to ensure correct payment | Risk analysis and selection procedures for inspections | Inspection methodology and reporting of individual results | Preparation and reliability of statistics on inspections and results | Upravni postopki in kontrole za zagotavljanje pravilnih plačil | Analiza tveganj in izbira postopkov za inšpekcijske preglede | Metodologija inšpekcijskih pregledov in poročanje o posameznih rezultatih | Priprava in zanesljivost statističnih podatkov o inšpekcijskih pregledih in rezultatih | Upravni postopki in kontrole za zagotavljanje pravilnih plačil | Analiza tveganj in izbira postopkov za inšpekcijske preglede | Metodologija inšpekcijskih pregledov in poročanje o posameznih rezultatih | Priprava in zanesljivost statističnih podatkov o inšpekcijskih pregledih in rezultatih |
| Malta | | 4 | 2 | 9 | 6 | | | 9 | Malta | | 4 | 2 | 9 | 6 | | | 9 |
| Slovenia | 1/3/7 | 4/5 | 2 | 10 | 8 | 5 | 11 | 10 | Slovenija | 1/3/7 | 4/5 | 2 | 10 | 8 | 5 | 11 | 10 |
| | A | Works well, few or minor improvements required | | A | Deluje dobro, potrebnih malo izboljšav ali manjše izboljšave |
| | B | Works, but improvements are necessary | | B | Deluje, vendar so potrebne izboljšave |
| | C | Does not work as intended | | C | Ne deluje, kot je bilo predvideno |
| 1 | The information contained in the LPIS together with the information that the Member States request in the aid applications do not systematically assure the correct identification and location of every agricultural parcel claimed within the reference parcel. This affects the quality of administrative and on the spot controls and the application of reductions and penalties (see footnote 3 of Annex 5.3). | 1 | Podatki, zabeleženi v LPIS, skupaj s tistimi, ki jih države članice zahtevajo v vlogah za pomoč, ne zagotavljajo sistematično pravilne identifikacije in lokacije vsake kmetijske parcele, za katero se zahteva pomoč znotraj referenčne parcele. To vpliva na kakovost upravnih kontrol in pregledov na kraju samem ter uporabo znižanj in kazni (glej sprotno opombo 3 v priloga 5.3). |
| 2 | Inspection results (e.g. permanent features) were not recorded in the Land Parcel Identification System to avoid over-declarations in coming years. | 2 | Rezultati inšpekcijskih pregledov (npr. stalne značilnosti) niso bili zabeleženi v identifikacijskem sistemu za zemljišča, s čimer bi se preprečile previsoke prijave v prihodnjih letih. |
| 3 | The control service was not in a position to fulfil its responsibilities. | 3 | Služba za kontrolo ni bila zmožna izpolniti svojih obveznosti. |
| 4 | The evaluation of risk factors applied was not carried out and/or not documented. | 4 | Uporabljena ocena dejavnikov tveganja ni bila izvedena in/ali dokumentirana. |
| 5 | The analysis of significant discrepancies found during the inspections has not or not sufficiently been carried out and/or in the case of significant irregularities the control rate was not increased in the same year (Article 18(2) of Regulation (EC) No 2419/2001). | 5 | Analiza večjih razhajanj, ugotovljenih med inšpekcijskimi pregledi, ni bila opravljena ali pa v premajhnem obsegu in/ali v primeru večjih nepravilnosti stopnja kontrol v istem letu ni bila povečana (člen 18 (2) Uredbe (ES) št. 2419/2001). |
| 6 | Special premium and slaughter premium was granted from Community funds for bovine animals that had been slaughtered prior to the accession to the European Union. Aid reductions and penalties applicable to bovine and ovine premiums were systematically calculated incorrectly. For claimed bovines only proportional aid reductions but no penalties were applied and for unclaimed cattle penalties applied were too high. For ovine premiums the administration systematically calculated too small a reduction. | 6 | Posebna premija in premija za zakol sta bili dodeljeni iz sredstev Skupnosti za govedi, zaklane pred vstopom v Evropsko unijo. Znižanja pomoči in kazni, ki se uporabljajo za premije za govedo in ovce, so bila sistematično narobe izračunana. Za govedi, za katere je bil vložen zahtevek, so bila uporabljena samo sorazmerna znižanja pomoči brez kazni, za govedi, za katere zahtevek ni bil vložen, pa so bile uporabljene kazni previsoke. Pri premijah za ovce je administracija sistematično izračunala premajhno znižanje. |
| 7 | If the area claimed exceeds the area measured by more than the measurement tolerance, the area accepted for payment is considered to be the area measured increased by the tolerance margin of 4 %. | 7 | Če je površina, za katero je bil vložen zahtevek, večja od izmerjene površine in je ta razlika večja od meritvene tolerance, se za plačilo sprejme izmerjena površina, povečana za toleranco v višini 4 %. |
| 8 | Special premium and slaughter premium was granted from Community funds for bovine animals that had been slaughtered prior to the accession to the European Union. Because of late publication of the administrative procedures a number of applications were incorrectly completed. There was no electronic data exchange with the slaughterhouses as regards slaughter and special beef premium. Direct aid payments made to natural persons after 1 January 2005 were not made in full but reduced by a 4 % advance on income tax. | 8 | Posebna premija in premija za zakol sta bili dodeljeni iz sredstev Skupnosti za govedi, zaklane pred vstopom v Evropsko unijo. Zaradi pozne objave administrativnih postopkov so bile številne vloge nepravilno izpolnjene. S klavnicami ni bilo nobene elektronske izmenjave podatkov o zakolih in posebni premiji za govedo. Neposredna plačila pomoči fizičnim osebam po 1. januarju 2005 niso bila izvršena v celoti, ampak so bila znižana za 4-odstotno predplačilo davka na dohodek. |
| 9 | Minor unexplained differences between the number of inspections and/or inspection results reported to the Commission and the underlying data transmitted to the auditors and/or minor delays in transmitting statistics to the Commission. | 9 | Manjše nepojasnjene razlike med številom inšpekcijskih pregledov in/ali rezultati inšpekcijskih pregledov, sporočenimi Komisiji in osnovnimi podatki, ki so bili posredovani revizorjem in/ali manjše zamude pri pošiljanju statističnih podatkov Komisiji. |
| 10 | Significant unexplained differences between the number of inspections and/or inspection results reported to the Commission and the underlying data transmitted to the auditors and/or substantial delays in transmitting statistics to the Commission. | 10 | Večje nepojasnjene razlike med številom inšpekcijskih pregledov in/ali rezultati inšpekcijskih pregledov, sporočenimi Komisiji in osnovnimi podatki, ki so bili posredovani revizorjem in/ali večje zamude pri pošiljanju statističnih podatkov Komisiji. |
| 11 | The minimum control rate of 10 % of applications received was not achieved for the bovine premium scheme. | 11 | Pri shemi premije za govedo ni bila dosežena minimalna stopnja kontrol 10 % prejetih vlog. |
| ANNEX 5.3 | PRILOGA 5.3 |
| IACS monitoring elements – single area payment scheme (SAPS) | Elementi spremljanja IAKS – Shema enotnega plačila na površino (SEPP) |
| Source: Court of Auditors, review of paying agencies' IACS system (abstract). | Vir: Računsko sodišče, pregled sistemov IAKS v plačilnih agencijah (izvleček) |
| Member State | Administrative procedures and controls to ensure correct payment | Risk analysis and selection procedures for inspections | Inspection methodology and reporting of individual results | Preparation and reliability of statistics on inspections and results | Država članica | Upravni postopki in kontrole za zagotavljanje pravilnih plačil | Analiza tveganj in izbira postopkov za inšpekcijske preglede | Metodologija inšpekcijskih pregledov in poročanje o posameznih rezultatih | Priprava in zanesljivost statističnih podatkov o inšpekcijskih pregledih in rezultatih |
| Czech Republic | 2 | 4/5 | 13 | 14 | Češka | 2 | 4/5 | 13 | 14 |
| Hungary | 1/2/3/9/7 | 4 | 13 | 15 | Madžarska | 1/2/3/9/7 | 4 | 13 | 15 |
| Lithuania | 1/2/3 | 12 | 6 | 14 | Litva | 1/2/3 | 12 | 6 | 14 |
| Poland | 1/2/3/8/10/11 | 5 | 13 | 15 | Poljska | 1/2/3/8/10/11 | 5 | 13 | 15 |
| Slovakia | 1/3 | 4 | 13 | | Slovaška | 1/3 | 4 | 13 | |
| | A | Works well, few or minor improvements required | | A | Deluje dobro, potrebnih malo izboljšav ali manjše izboljšave |
| | B | Works, but improvements are necessary | | B | Deluje, vendar so potrebne izboljšave |
| | C | Does not work as intended | | C | Ne deluje, kot je bilo predvideno |
| 1 | The information contained in the LPIS together with the information that the Member States request in the aid applications do not systematically assure the correct identification and location of every agricultural parcel claimed within the reference parcel. This affects the quality of administrative and on the spot controls and the application of reductions and penalties (see footnote 3). | 1 | Podatki, zabeleženi v LPIS, skupaj s tistimi, ki jih države članice zahtevajo v vlogah za pomoč, ne zagotavljajo sistematično pravilne identifikacije in lokacije vsake kmetijske parcele, za katero se zahteva pomoč znotraj referenčne parcele. To vpliva na kakovost upravnih kontrol in pregledov na kraju samem ter uporabo znižanj in kazni (glej sprotno opombo 3). |
| 2 | On the spot inspectors faced the problem of establishing the borders of the parcel to be measured. | 2 | Pri inšpekcijskih pregledih na kraju samem so bile težave z ugotavljanjem meja parcele, ki jo je bilo treba izmeriti. |
| 3 | Parcels not claimed or claimed partly only by one farmer can compensate for double or overdeclarations made by another farmer so that the real extent of over and/or double declarations inside a reference parcel cannot be correctly established. As a consequence, aid reductions and penalties are either not applied or applied at too low a level. | 3 | Parcele, za katere niso vloženi zahtevki ali pa je samo en kmetovalec vložil zahtevek za del parcele, lahko nadomestijo prevelike prijave drugega kmeta, tako da dejanskega obsega prevelikih prijav in/ali dvojnih prijav znotraj referenčne parcele ni mogoče pravilno določiti. Zato se znižanja pomoči in kazni ne uporabljajo ali pa se uporabljajo na prenizki stopnji. |
| 4 | The evaluation of risk factors applied was not carried out and/or not documented. | 4 | Uporabljena ocena dejavnikov tveganja ni bila izvedena in/ali dokumentirana. |
| 5 | The analysis of significant discrepancies found during the inspections has not or not sufficiently been carried out and/or in the case of significant irregularities the control rate was not increased in the same year (Article 18(2) of Regulation (EC) No 2419/2001). | 5 | Analiza večjih razhajanj, ugotovljenih med inšpekcijskimi pregledi, ni bila opravljena ali pa v premajhnem obsegu in/ali v primeru večjih nepravilnosti stopnja kontrol v istem letu ni bila povečana (člen 18 (2) Uredbe (ES) št. 2419/2001). |
| 6 | The re-performance measurements carried out by the auditors could not confirm the initial measurement results in 18 % of the parcels measured. | 6 | Pri ponovnih meritvah, ki so jih izvedli revizorji, pri 18 % izmerjenih parcel ni bilo mogoče potrditi rezultatov prvotnega merjenja. |
| 7 | Inspection results were not or not correctly taken into account for the calculation of the SAPS payment. | 7 | Rezultati inšpekcijskih pregledov niso bili upoštevani pri izračunu plačila SEPP ali pa niso bili upoštevani pravilno. |
| 8 | The administrative cross-checks allow for the claimed area to exceed the eligible area registered in the LPIS by up to 5 %. | 8 | Administrativni navzkrižni pregledi dovoljujejo, da površina, za katero je vložen zahtevek, za največ 5 % presega upravičeno površino, registrirano v LPIS. |
| 9 | The total area found for every crop by remote sensing inside a reference parcel was allocated to the respective farmers proportionally to the area they had declared. | 9 | Skupna površina, ugotovljena z daljinskim zaznavanjem za vsako poljščino znotraj referenčne parcele, je bila dodeljena zadevnim kmetom sorazmerno s površino, ki so jo prijavili. |
| 10 | Difficulties arose in establishing the boundaries of the parcel claimed and when measurement results exceeded the total cadastral area of the parcel measured, the area measured was considered to be the area established. | 10 | Težave so nastale pri ugotavljanju meja parcele, za katero je bil vložen zahtevek in kadar so bili rezultati merjenja višji od skupne katastrske površine izmerjene parcele, se je kot ugotovljena površina upoštevala izmerjena površina. |
| 11 | Reductions imposed due to non-compliance with conditions applicable to national top-up payments were extended to SAPS payments although the conditions applicable to SAPS were met. | 11 | Znižanja, naložena zaradi neupoštevanja pogojev, ki veljajo za nacionalna doplačila, so bila razširjena na plačila SEPP, čeprav so bili pogoji, ki veljajo za SEPP, izpolnjeni. |
| 12 | The random selected inspections generated higher area discrepancies and a higher proportion of overdeclarations than risk-based inspections. This indicates that the underlying risk parameters were not effective. | 12 | Pri naključno izbranih inšpekcijskih pregledih je prišlo do večjih razlik pri površini in večjega deleža previsokih prijav kot pri inšpekcijskih pregledih na podlagi tveganja. To kaže, da parametri tveganja, na katerih je temeljila izbira, niso bili uspešni. |
| 13 | Inspection results (e.g. permanent ineligible features) were not recorded in the Land Parcel Identification System to avoid overdeclarations in coming years. | 13 | Rezultati inšpekcijskih pregledov (npr. stalne, neupravičene značilnosti) niso bili zabeleženi v identifikacijskem sistemu za zemljišča, s čimer bi se preprečile previsoke prijave v prihodnjih letih. |
| 14 | Minor unexplained differences between the number of inspections and/or inspection results reported to the Commission and the underlying data trasmitted to the auditors and/or minor delays in trasmitting statistics. | 14 | Manjše nepojasnjene razlike med številom inšpekcijskih pregledov in/ali rezultati inšpekcijskih pregledov, sporočenimi Komisiji in osnovnimi podatki, ki so bili posredovani revizorjem in/ali manjše zamude pri pošiljanju statističnih podatkov. |
| 15 | Significant unexplained differences between the number of inspections and/or the inspection results reported to the Commission and the underlying data transmitted to the auditors and/or substantial delays in transmitting statistics to the Commission. | 15 | Večje nepojasnjene razlike med številom inšpekcijskih pregledov in/ali rezultati inšpekcijskih pregledov, sporočenimi Komisiji in osnovnimi podatki, ki so bili posredovani revizorjem in/ali večje zamude pri pošiljanju statističnih podatkov. |
| CHAPTER 6 | POGLAVJE 6 |
| Structural operations: regional policy, employment and social policy, rural development and fisheries | Strukturne dejavnosti: regionalna politika, zaposlovanje in socialna politika, razvoj podeželja in ribištvo |
| TABLE OF CONTENTS | KAZALO |
| Introduction | Uvod |
| Specific assessment in the context of the Statement of Assurance | Posebna ocena v okviru izjave o zanesljivosti |
| Specific characteristics of structural operations | Posebne značilnosti strukturnih dejavnosti |
| The Court’s audit | Revizija Sodišča |
| Current Structural Funds programmes | Tekoči programi strukturnih skladov |
| Project expenditure affected by errors | Napake vplivale na odhodke za projekte |
| Controls by Member States fail to meet key regulatory requirements | Kontrole, ki jih izvajajo države članice, ne izpolnjujejo ključnih uredbenih zahtev |
| Previous Structural Funds programmes | Prejšnji programi strukturnih skladov |
| Failure to make corrections and lengthy delays in closing programmes | Neizvajanje korekcij in velike zamude pri zapiranju programov |
| Project expenditure affected by errors | Napake vplivale na odhodke za projekte |
| Controls fail to meet key regulatory requirements | Kontrole ne izpolnjujejo ključnih uredbenih zahtev |
| The Cohesion Fund | Kohezijski sklad |
| Financial corrections and reporting of recoveries in the Structural Funds | Finančne korekcije in poročanje o izterjavah v strukturnih skladih |
| Limited extent of net financial corrections | Omejen obseg neto finančnih korekcij |
| Inadequate reporting of recovery action by Member States | Neustrezno poročanje držav članic o izterjavah |
| Conclusions and recommendations | Zaključki in priporočila |
| Conclusions | Zaključki |
| Recommendations | Priporočila |
| Follow-up of previous observations | Nadaljnje ukrepanje po prejšnjih ugotovitvah |
| Special Reports issued since the last Annual Report | Posebna poročila, objavljena po zadnjem letnem poročilu |
| THE COURT'S OBSERVATIONS | THE COMMISSION'S REPLIES | UGOTOVITVE SODIŠČA | ODGOVORI KOMISIJE |
| INTRODUCTION | UVOD |
| 6.1. | Structural operations cover four areas of European Union (EU) policy with interlinked objectives: regional policy, employment and social policy, rural development and fisheries. | | 6.1 | Strukturne dejavnosti zajemajo štiri področja politike Evropske unije (EU) z medsebojno povezanimi cilji: regionalno politiko, zaposlovanje in socialno politiko, razvoj podeželja in ribištvo. | |
| 6.2. | The measures are financed by the four Structural Funds: the European Regional Development Fund (ERDF), the European Social Fund (ESF), the European Agricultural Guidance and Guarantee Fund, Guidance section (EAGGF-Guidance) and the Financial Instrument for Fisheries Guidance (FIFG); and by the Cohesion Fund. | | 6.2 | Ukrepi se financirajo iz štirih strukturnih skladov: Evropskega sklada za regionalni razvoj (ESRR), Evropskega socialnega sklada (ESS), usmerjevalnega oddelka Evropskega kmetijskega usmerjevalnega in jamstvenega sklada (usmerjevalni oddelek EKUJS) in Finančnega instrumenta za usmerjanje ribištva (FIUR); ter iz Kohezijskega sklada. | |
| 6.3. | The Structural Funds co-finance socio-economic development programmes. Structural Funds also co-finance Community Initiatives. They are Interreg, URBAN, Leader and EQUAL. The Cohesion Fund co-finances projects to improve the environment and develop transport infrastructure in Member States whose per capita gross national income is less than 90 % of the Union average. | | 6.3 | Strukturni skladi sofinancirajo programe socialno-ekonomskega razvoja. Sofinancirajo tudi pobude Skupnosti. Te so Interreg, URBAN, Leader in EQUAL. Kohezijski sklad sofinancira projekte za izboljšanje okolja in razvoj prometne infrastrukture v državah članicah, v katerih je bruto nacionalni dohodek na prebivalca nižji od 90 % povprečja Unije. | |
| 6.4. | For the Structural Funds, which account for 92 % of structural operations expenditure, the funding is allocated across the EU mainly on the basis of three objectives: | — | Objective 1: promoting the development and structural adjustment of regions whose development is lagging behind; | — | Objective 2: supporting the economic and social conversion of areas facing structural difficulties; | — | Objective 3: supporting the adaptation and modernisation of policies and systems of education, training and employment. | | 6.4 | Za strukturne sklade, ki predstavljajo 92 % odhodkov za strukturne dejavnosti, se sredstva po vsej EU dodeljujejo predvsem na podlagi treh ciljev: | — | Cilj 1: spodbujanje razvoja in strukturnega prilagajanja regij, ki zaostajajo v razvoju, | — | Cilj 2: podpiranje gospodarskega in socialnega prestrukturiranja območij, ki se soočajo s strukturnimi težavami, | — | Cilj 3: podpiranje prilagajanja in posodabljanja politik in sistemov izobraževanja, usposabljanja in zaposlovanja. | |
| 6.5. | Total expenditure in 2005 amounted to 32 763 million euro ( Figures 6.1a and b ). Funding is provided in the framework of multiannual periods corresponding to the Financial Perspectives. The current funding period runs from 2000 to 2006; the previous funding period ran from 1994 to 1999. For the current funding period there are 545 Structural Funds programmes and 1 200 Cohesion Fund projects. For the previous funding period the Commission approved 1 104 Structural Funds programmes and 920 Cohesion Fund projects. Structural Funds programmes vary in size from under 500 000 euro to over 8 billion euro. Project expenditure within these programmes can vary significantly from a few hundred euro of aid to an individual beneficiary up to several hundred million euro for a major infrastructure project. Projects under the Cohesion Fund range from 50 000 euro to just over 1 billion euro. | | 6.5 | V letu 2005 so skupni odhodki znašali 32 763 milijonov EUR ( diagrama 6.1a in b ). Financiranje je zagotovljeno v okviru večletnih obdobij, ki ustrezajo finančnim perspektivam. Tekoče obdobje financiranja traja od leta 2000 do leta 2006; prejšnje obdobje financiranja je potekalo od leta 1994 do 1999. V tekočem obdobju financiranja je 545 programov strukturnih skladov in 1 200 projektov Kohezijskega sklada. Komisija je za prejšnje obdobje financiranja odobrila 1 104 programe strukturnih skladov in 920 projektov Kohezijskega sklada. Programi strukturnih skladov se razlikujejo po velikosti in so lahko vredni od manj kot 500 000 EUR do več kot 8 milijard EUR. Odhodki za projekte znotraj teh programov se lahko precej razlikujejo in lahko znašajo od nekaj sto eurov pomoči za posameznega upravičenca do več sto milijonov eurov za velike infrastrukturne projekte. Razpon vrednosti projektov Kohezijskega sklada je od 50 000 EUR do nekaj več kot 1 milijarde EUR. | |
| SPECIFIC ASSESSMENT IN THE CONTEXT OF THE STATEMENT OF ASSURANCE | POSEBNA OCENA V OKVIRU IZJAVE O ZANESLJIVOSTI |
| Specific characteristics of structural operations | Posebne značilnosti strukturnih dejavnosti |
| 6.6. | Community financing of a structural operations programme or project takes the form of an advance payment followed by the reimbursement to the Member State of costs reported by the project promoter (1). The eligibility conditions for the reimbursement of project costs are defined by detailed regulations. | | 6.6 | Skupnost financira programe ali projekte strukturnih dejavnosti s predplačili, ki jim sledi povračilo stroškov, ki jih prijavi pobudnik projekta (1), državi članici. Pogoji za upravičenost do povračila stroškov za projekt so podrobno opredeljeni v uredbah. | |
| 6.7. | Member States are required to check whether project costs are correctly reported and meet eligibility conditions. The Commission supervises whether Member States' arrangements for verifying expenditure comply with the requirements of Community law. This is called shared management. The accountability chain flows from the final recipients through national government bodies and other subsidiary entities in a Member State to the Commission via its Directorates-General. Thus, the Commission remains ultimately responsible for the regularity of structural operations expenditure. | | 6.7 | Države članice morajo preveriti, ali se o stroških projektov pravilno poroča in ali izpolnjujejo pogoje za upravičenost. Komisija nadzira, ali so ureditve držav članic za ugotavljanje odhodkov v skladu z zahtevami zakonodaje Skupnosti. To se imenuje deljeno upravljanje. Veriga odgovornosti poteka od končnih prejemnikov skozi nacionalne vladne organe in druge pomožne subjekte v državi članici prek generalnih direktoratov vse do Komisije. Tako je na koncu za pravilnost odhodkov strukturnih dejavnosti še vedno odgovorna Komisija. | |
| 6.8. | In summary, there is a large number of programmes and projects which are implemented over several years, a large number of eligibility conditions which are sometimes open to divergent interpretations, and a variety of entities which intervene in the management process. These factors increase the inherent risk that declared project costs are misstated or ineligible for reimbursement. Mitigation of that risk requires strong controls in the Member States as well as effective supervision by the Commission. | 6.8. | The Commission rules set out common provisions on eligibility in certain important areas, and the Commission provides guidance on eligibility issues. | The inherent risks referred to are addressed in the Structural Funds regulations through the requirements on Member States to set up and apply effective systems for management and control, and through the exercice by the Commission of its powers to verify their functioning and where necessary to suspend payments and make financial corrections. The Commission's Action Plan towards an integrated internal control framework (COM(2006) 9) includes further measures to strengthen shared management. | 6.8 | Na kratko povedano, obstaja veliko programov in projektov, ki se izvajajo več let, številni pogoji za upravičenost, ki se jih včasih lahko razlaga na različne načine, in različni subjekti, ki posegajo v postopek upravljanja. Ti dejavniki povečujejo pripadajoče tveganje, da bodo stroški prijavljenega projekta napačno navedeni ali neupravičeni do povračila. Za ublažitev tega tveganja je poleg močnih kontrol v državah članicah potreben tudi uspešen nadzor s strani Komisije. | 6.8 | V pravilih Komisije so predvidene skupne določbe o upravičenosti za nekatera pomembna področja, Komisija pa tudi določa smernice v zvezi z vprašanji upravičenosti. | Navedeno povezano tveganje se obravnava v uredbah strukturnih skladov na podlagi zahtev državam članicam, da vzpostavijo in uporabijo učinkovite sisteme za upravljanje in nadzor, ter v okviru izvrševanja pristojnosti s strani Komisije, da se preveri njihovo delovanje in po potrebi odložijo plačila in izvedejo finančni popravki. Akcijski načrt Komisije za integriran okvir notranje kontrole (COM(2006) 9) vsebuje nadaljnje ukrepe za okrepitev deljenega upravljanja. |
| The Court's audit | Revizija Sodišča |
| 6.9. | The Court audited 16 Structural Funds programmes: six programmes from the previous funding period and 10 programmes from the current funding period. In the programmes from the previous funding period the Court audited 65 projects. In the programmes from the current funding period the Court audited 95 projects. | | 6.9 | Sodišče je revidiralo 16 programov strukturnih skladov: šest programov iz prejšnjega obdobja financiranja in deset programov iz tekočega obdobja financiranja. Sodišče je v programih iz prejšnjega obdobja financiranja revidiralo 65 projektov, v programih iz tekočega obdobja financiranja pa 95 projektov. | |
| 6.10. | The Court audited the closure by the Commission of a further sample of 30 Structural Funds programmes from the previous funding period. | | 6.10 | Sodišče je revidiralo, kako je Komisija zaprla programe, na dodatnem vzorcu 30 programov strukturnih skladov iz prejšnjega obdobja financiranja. | |
| 6.11. | Furthermore, the Court audited nine completed Cohesion Fund projects (seven from the previous funding period and two from the current period): eight at the Commission and one both at the Commission and in the Member State. | | 6.11 | Poleg tega je Sodišče revidiralo devet dokončanih projektov Kohezijskega sklada (sedem iz prejšnjega obdobja financiranja in dva iz tekočega obdobja): osem na Komisiji in enega tako na Komisiji kot v državi članici. | |
| 6.12. | The Court also examined the application of the procedures for reporting recoveries and making financial corrections for Structural Funds programmes and Cohesion Fund projects for the current funding period. | | 6.12 | Sodišče je pregledalo tudi uporabo postopkov za poročanje o izterjavah ter izvajanje finančnih korekcij za programe strukturnih skladov in projekte Kohezijskega sklada za tekoče obdobje financiranja. | |
| Current Structural Funds programmes | Tekoči programi strukturnih skladov |
| Project expenditure affected by errors | Napake vplivale na odhodke za projekte |
| 6.13. | The Court found material errors in declared project expenditure across all audited programmes from the current funding period. Of the 95 projects audited, 60 were affected by material errors. | 6.13. | The Commission will follow up the Court’s findings and ensure required corrections are applied. | 6.13 | Sodišče je pri vseh revidiranih programih iz tekočega obdobja financiranja odkrilo pomembne napake v prijavljenih odhodkih za projekte. Od 95 revidiranih projektov so pomembne napake vplivale na 60 projektov. | 6.13 | Komisija bo upoštevala ugotovitve Sodišča in zagotovila, da se zahtevani popravki uporabijo. |
| 6.14. | The most frequently occuring errors were: | — | lack of supporting evidence for items of expenditure declared (found in 35 projects); | — | non-respect of rules on public procurement or on State aid (16 projects); | — | declaration of advances or expenditure not actually paid out (21 projects); | — | unclear allocation of overheads between co-financed and non co-financed projects (13 projects); | — | declaration of costs unrelated to the EU co-financed action (13 projects); | — | declaration based on flat-rate amounts instead of real costs (10 projects). | | 6.14 | Najpogostejše napake so bile: | — | pomanjkanje dokazil za prijavljene postavke odhodkov (ugotovljeno pri 35 projektih), | — | neupoštevanje pravil o javnih naročilih ali državni pomoči (16 projektov), | — | prijava predplačil ali odhodkov, ki dejansko niso bili plačani (21 projektov), | — | nejasno dodeljevanje sredstev za režijske stroške med sofinancirane in nesofinancirane projekte (13 projektov), | — | prijava stroškov, ki niso povezani z dejavnostmi, ki jih sofinancira EU (13 projektov), | — | prijava, ki temelji na pavšalnih zneskih namesto na realnih stroških (10 projektov). | |
| 6.15. | The Court found certain types of error appearing systematically in the projects for certain programmes. Examples are: | 6.15. | | 6.15 | Sodišče je odkrilo, da se v projektih določenih programov sistematično pojavljajo določene vrste napak. Primeri tega so: | 6.15 | |
| — | ERDF Objective 1 United Kingdom (South Yorkshire): declaration of EU grant exceeding the co-financing rate without proper justification; | — | The Commission audited the South Yorkshire programme before the Court and also detected such errors. The audit is being followed up and appropriate financial consequences will be drawn. | — | ESRR Cilj 1 Združeno kraljestvo (južni Yorkshire): prijava donacij EU je brez ustrezne utemeljitve presegla stopnjo sofinanciranja, | — | Komisija je pred Sodiščem pregledala finančno poslovodenje programa južnega Yorkshira in tudi odkrila take napake. Revizija se spremlja, sledile pa bodo ustrezne finančne posledice. |
| — | ESF EQUAL Community Initiative Spain: inadequate supporting evidence for the expenditure declared because the training organisations in receipt of funding failed to clearly identify the ESF activity in their accounting systems; | — | The Commission is aware of this systemic Spanish problem and in 2004 took steps vis-à-vis the Spanish management and payment authority, as regards all programmes, to strengthen the audit trail and clearly establish the link between cofinanced operations and accounting systems. In that connection, a financial correction of EUR 173 million was decided on by the Member State on the basis of Article 39(1) of Regulation 1260/1999, after the launch of a procedure by the Commission and the setting up of a correction monitoring group composed of representatives of the Commission and the Member State. | — | pobuda Skupnosti ESS EQUAL Španija: neustrezna dokazila za prijavljene odhodke, ker organizacije za usposabljanje ob prejemu sredstev v svojih računovodskih sistemih niso jasno opredelile dejavnosti ESS, | — | Komisija, ki pozna to špansko sistemsko napako, je leta 2004 začela ukrepati proti španskemu organu za upravljanje in izplačila, za vse programe, da okrepi revizijsko sled z dejavnostmi ter jasno vzpostavi povezavo med sofinanciranimi dejavnostmi in sistemi računovodskega dokumentiranja. Država članica je v ta namen določila finančni popravek v višini 173 milijonov EUR na podlagi člena 39(1) Uredbe (ES) št. 1260/1999, potem ko je Komisija in skupina za spremljanje popravkov, sestavljena iz predstavnikov Komisije in držav članic, začela izvajati postopek. |
| — | FIFG France: the verification and checking activities carried out by the Direction Départementale des Affaires Maritimes prior to the payment of an invoice were not based on adequate supporting documentation. | | — | FIUR Francija: dejavnosti preverjanja in pregledovanja, ki jih izvaja Direction Départementale des Affaires Maritimes pred plačilom fakture, niso temeljile na ustreznih dokazilih. | |
| Controls by Member States fail to meet key regulatory requirements | Kontrole, ki jih izvajajo države članice, ne izpolnjujejo ključnih uredbenih zahtev |
| 6.16. | The Court assessed whether Member States check expenditure as required by Community regulations. Table 6.1 summarises the Court's assessment. It indicates that control failures were found in all of the audited programmes. | | 6.16 | Sodišče je ocenilo, ali države članice preverjajo odhodke v skladu z zahtevami uredb Skupnosti. Ocena Sodišča je povzeta v Tabeli 6.1 spodaj. Iz nje je razvidno, da je bila pri vseh revidiranih programih ugotovljena neuspešnost kontrol. | |
| 6.17. | According to the regulations the Member State should ensure that records are kept which enable the expenditure declarations made to the Commission to be reconciled to the accounting records and supporting documents of individual projects. This is known as the audit trail requirement. Table 6.1 shows that there was a sufficient audit trail in only three out of 10 programmes examined. In the other programmes there was little or no supporting evidence for parts of the declared expenditure. The failure to collect or retain supporting documentation makes it difficult to check whether the declared expenditure is regular or not. | 6.17. | In 3 out of the 7 remaining programmes, the Court found that the systems partly complied with the requirements. | 6.17 | Država članica bi morala v skladu z uredbami zagotoviti, da se evidence vodijo tako, da je mogoče izjave o odhodkih, predložene Komisiji, uskladiti z računovodsko dokumentacijo in dokazili posameznih projektov. To je znano kot zahteva po revizijski sledi. V Tabeli 6.1 je prikazano, da je zadostna revizijska sled obstajala pri samo treh od desetih pregledanih programov. Pri drugih programih je bilo malo ali nič dokazil za dele prijavljenih odhodkov. Ker se dokazil ne zbira ali hrani, to otežuje preverjanje pravilnosti prijavljenih odhodkov. | 6.17 | V 3 od 7 preostalih programov je Sodišče ugotovilo, da so se sistemi deloma izvajali skladno z zahtevami. |
| Table 6.1 — Compliance of controls with key regulatory requirements | Audited Programmes | Regulatory requirements | Segregation of duties | Audit trail | Day-to-day management checks | Recovery procedures | Interim certification | Independent sample checks | Progress in independent sample checks | Set-up of winding-up body | Preparations for final validation | ERDF Interreg IIIA France-Belgium | | | | | | | | | | ERDF Objective 1 UK (S. Yorkshire) | | | | | | | | | | ERDF Objective 2 Italy (Lazio) | | | | N/A | | | | | | ERDF Objective 2 Germany (Nordrhein-Westfalen) | | | | | | | | | | ERDF Objective 1 Greece (Competitiveness) | | | | | | | | | | ESF EQUAL Community Initiative Italy | | | | | | | | | | ESF Objective 1 Germany (SPALAR) | | | | | | | | | | ESF Objective 3 UK (England) | | | | | | | | | | ESF EQUAL Community Initiative Spain | | | | | | | | | | FIFG Outside Objective 1 France | | | | | | | | N/A | N/A | Tabela 6.1 – Skladnost kontrol s ključnimi uredbenimi zahtevami | Revidirani programi | Uredbene zahteve | Ločevanje nalog | Revizijska sled | Tekoči upravni pregledi | Postopki izterjave | Vmesna potrditev | Neodvisni pregledi vzorca | Napredek pri neodvisnih pregledih vzorca | Vzpostavitev organa za likvidacije | Priprave za končno potrditev | ESRR Interreg IIIA Francija-Belgija | | | | | | | | | | ESRR Cilj 1 Združeno kraljestvo (južni Yorkshire) | | | | | | | | | | ESRR Cilj 2 Italija (Lacij) | | | | neocenjeno | | | | | | ESRR Cilj 2 Nemčija (Severno Porenje–Vestfalija) | | | | | | | | | | ESRR Cilj 1 Grčija (konkurenčnost) | | | | | | | | | | ESS pobuda Skupnosti EQUAL Italija | | | | | | | | | | ESS Cilj 1 Nemčija (SPALAR) | | | | | | | | | | ESS Cilj 3 Združeno kraljestvo (Anglija) | | | | | | | | | | ESS pobuda Skupnosti EQUAL Španija | | | | | | | | | | FIUR Cilj 1 Francija | | | | | | | | neocenjeno | neocenjeno |
| Legend | | Control has complied with regulatory requirement | | Control has partly complied with regulatory requirement | | Control has not complied with regulatory requirement | N/A = Not assessed. | Legenda | | Kontrola je bila skladna z uredbeno zahtevo | | Kontrola je bila delno skladna z uredbeno zahtevo | | Kontrola ni bila skladna z uredbeno zahtevo | |
| 6.18. | In addition to the audit trail, a variety of checks are required. These include day-to-day management checks. The Member State should have in place a management system to check that projects are being implemented in line with EU regulations. Day-to-day management checks are the most effective mechanism for identifying or addressing any potential problems before a declaration of expenditure is made to the Commission. Table 6.1 shows that day-to-day management checks were not carried out as required in any of the programmes audited. In some cases not enough checks were carried out. Where these checks had been done, they did not always cover aspects of the eligibility of the expenditure in sufficient depth. In certain cases they were restricted to desk checks, which do not make it possible to check whether the expenditure claimed took place and was eligible for support from the Community budget. | 6.18. | In four out of the 10 programmes concerned, the Court found that the systems partly complied with the requirements. The Commission agrees with the Court on the key importance of these checks and has recently issued to Member States a note setting out good practice based on the results of its own audits. | 6.18 | Poleg revizijske sledi so zahtevani tudi številni pregledi. Ti zajemajo tekoče upravne preglede. Države članice bi morale imeti uveden upravljavski sistem za preverjanje, ali se projekti izvajajo skladno z uredbami EU. Tekoči upravni pregledi so najuspešnejši mehanizem za opredeljevanje in obravnavanje vseh morebitnih težav pred predložitvijo izjave o odhodkih Komisiji. V tabeli 6.1 je prikazano, da se tekoči upravni pregledi pri nobenem od revidiranih programov niso izvajali v skladu z zahtevami. V nekaterih primerih ni bilo izvedenih dovolj pregledov. Kjer so ti pregledi bili opravljeni, niso vedno dovolj poglobljeno zajeli vidikov upravičenosti odhodkov. V določenih primerih so bili omejeni na preglede dokumentacije, s katerimi ni mogoče preveriti, ali je dejansko prišlo do navedenih odhodkov in ali so bili ti upravičeni do podpore iz proračuna Skupnosti. | 6.18 | V 4 od 10 zadevnih programov je Sodišče ugotovilo, da so se sistemi deloma izvajali skladno z zahtevami. Komisija se strinja s Sodiščem o bistvenem pomenu teh pregledov in je pred kratkim državam članicam izdala navodila, v katerih je opredeljena dobra praksa, ki temelji na rezultatih njenih lastnih revizij. |
| 6.19. | The relevant paying authority must certify that the expenditure declared to the Commission (a compilation of expenditure declarations from projects) complies with all the requisite conditions. However, Table 6.1 shows that in seven cases this interim certification of expenditure was not carried out as required. These failures indicate that expenditure has been submitted for reimbursement without the managing or paying authorities carrying out their required checks effectively. | 6.19. | In two out of the seven programmes concerned, the Court found that the systems partly complied with the requirements. The Commission recently issued a note to Member States setting out good practice in relation to the certification function based on the findings of Commission audits in Member States. | 6.19 | Pristojni plačilni organ mora potrditi, da odhodki, prijavljeni Komisiji (zbirka izjav o odhodkih projektov), izpolnjujejo vse potrebne pogoje. Vendar tabela 6.1 prikazuje, da v sedmih primerih to vmesno potrjevanje odhodkov ni bilo izvajano v skladu z zahtevami. To neizpolnjevanje zahtev kaže, da so bili odhodki prijavljeni za povračila, ne da bi upravljavski ali plačilni organi učinkovito izvajali zahtevane preglede. | 6.19 | V 2 od 7 zadevnih programov je Sodišče ugotovilo, da so se sistemi deloma izvajali skladno z zahtevami. Komisija je pred kratkim državam članicam izdala navodila, v katerih je opredeljena dobra praksa v povezavi s funkcijo potrjevanja, ki temelji na ugotovitvah revizij Komisije v državah članicah. |
| 6.20. | Furthermore, an independent body within the Member State should carry out additional checks to verify the effectiveness of the systems set up and to validate the accuracy of a sample of the expenditure declarations that have passed through the day-to-day management and payment checks. In short, regulations require independent sample checks. Table 6.1 shows that in four programmes examined progress in the independent sample checkswas not as required. | 6.20. | In one out of the four programmes concerned, the Court found that the systems partly complied with the requirements. The Commission issued a guidance note in 2003 on the execution of the independent sample checks to promote satisfactory and consistent standards for this work. The Commisssion systematically reviews progress in the sample checks with Member States during the annual bilateral meetings in order to identify delays. | 6.20 | Poleg tega bi moral neodvisen organ v državi članici izvajati dodatne preglede, s katerimi bi preverjal uspešnost vzpostavljenih sistemov in potrdil točnost vzorca izjav o odhodkih, ki so bile predmet tekočih upravnih pregledov in pregledov plačil. Na kratko, uredbe zahtevajo neodvisne preglede vzorca. V tabeli 6.1 je prikazano, da pri štirih pregledanih programih z neodvisnimi pregledi vzorca ni bil dosežen zahtevan napredek. | 6.20 | V 1 od 4 zadevnih programov je Sodišče ugotovilo, da so se sistemi deloma izvajali skladno z zahtevami. Komisija je v letu 2003 izdala navodila o izvajanju neodvisnih pregledov vzorca za spodbujanje zadovoljivih in doslednih standardov za to delo. Komisija sistematično proučuje napredek pri pregledih vzorca v državah članicah med letnimi dvostranskimi srečanji, da opredeli zamude. |
| 6.21. | Finally, at the closure of each programme the Member State is required to provide the Commission with a final validation statement as to the legality and regularity of the expenditure. It must be issued by a body independent of the designated managing authority, the person or department within the paying authority responsible for drawing up interim and final declarations and the intermediate bodies. Table 6.1 shows that in six programmes audited the preparation for validation of the final payment is satisfactory. | | 6.21 | Kot zadnje mora država članica ob zapiranju vsakega programa Komisiji predložiti izjavo o dokončni potrditvi glede zakonitosti in pravilnosti odhodkov. Izdati jo mora organ, ki je neodvisen od organa, imenovanega za upravljanje, posredniških teles ter osebe ali oddelka znotraj plačilnega organa, ki je odgovoren za pripravljanje vmesnih in končnih izjav. V tabeli 6.1 je prikazano, da je bila pri šestih revidiranih programih priprava za potrditev končnega plačila zadovoljiva. | |
| Previous Structural Funds programmes | Prejšnji programi strukturnih skladov |
| Failure to make corrections and lengthy delays in closing programmes | Neizvajanje korekcij in velike zamude pri zapiranju programov |
| 6.22. | In 2005, the Commission continued to make closing payments to Structural Funds programmes from the previous funding period. As in the case of current programmes, at the closure of a 1994 to 1999 programme, the Member States certify the legality and regularity of all the expenditure declared throughout the course of the programme. The Commission checks the reliability of these certificates in three ways. It performs pre-closure audits of selected programmes in the Member States. It makes desk checks of the closure documentation submitted by the Member States for all programmes. Finally, it performs ex-post audits of selected programmes which have been closed or are in the process of closure. | | 6.22 | Komisija je leta 2005 še naprej izvrševala zaključna plačila za programe strukturnih skladov iz prejšnjega obdobja financiranja. Tako kot pri tekočih programih so države članice ob zapiranju programov za obdobje od 1994 do 1999 potrdile zakonitost in pravilnost vseh odhodkov, prijavljenih v času trajanja programa. Komisija pregleduje zanesljivost teh potrdil na tri načine. V državah članicah opravi revizije izbranih programov, ki so pred zapiranjem. Opravi preglede dokumentacije o zapiranju programov, ki jo za vse programe predložijo države članice. Na koncu opravi naknadne revizije izbranih programov, ki so bili zaprti ali so v postopku zapiranja. | |
| 6.23. | Table 6.2 shows that a significant number of programmes remained open at the end of March 2006. | 6.23. | Programmes are counted as closed in the table only when both the final payment and the commitment, if any, have been made. The total of unpaid commitments on 1994-1999 programmes was down to EUR 1,4 billion (0,89 % of the decided Community contribution) at the end of 2005, which is an indicator of the amount of payments and decommitments effected. | The programmes that remain open are mainly ones where the Member State contests financial corrections and for which formal decisions must still be taken, and programmes in which some projects are the subject of legal proceedings in the Member State which prevent the payment or decommitment of the balance. | 6.23 | V tabeli 6.2 je prikazano, da je konec marca 2006 ostalo odprtih večje število programov. | 6.23 | Programi se v tabeli štejejo kot zaprti, šele ko se izvršita končno plačilo in obveznost, če obstaja. Neplačane obveznosti za programe v letih 1994–1999 so se ob koncu leta 2005 zmanjšale na 1,4 milijarde EUR (0,89 % prispevka, ki ga je odredila Skupnost), kar je kazalnik zneska opravljenih plačil in razveljavitev dodeljenih proračunskih sredstev. | Programi, ki ostajajo odprti, so v glavnem tisti, pri katerih država članica spodbija finančne popravke in za katere je treba formalne odločitve še sprejeti, ter programi, pri katerih so nekateri projekti predmet sodnega postopka v državi članici, ki preprečuje plačilo preostalega zneska ali razveljavitev preostalega zneska dodeljenih proračunskih sredstev. |
| 6.24. | In its audit of the closure process, the Court found three cases where the Commission closed programmes without making any financial correction despite there being significant reservations on the certified expenditure. | 6.24. | The Commission will follow up the findings of the Court and where appropriate make the required corrections. | 6.24 | Sodišče je v svoji reviziji postopka zapiranja odkrilo tri primere, kjer je Komisija zaprla programe brez vsakih finančnih korekcij, čeprav so obstajali pomembni pridržki v zvezi s potrjenimi odhodki. | 6.24 | Komisija bo spremljala ugotovitve Sodišča in bo, kjer je to potrebno, izvedla zahtevane popravke. |
| 6.25. | The Court also identified several cases where programmes were closed late because the closure process on the part of the Commission was very lengthy. Although complex issues may arise, this does not fully explain the delays (sometimes exceeding a year) by the Commission in addressing correspondence to the Member States. | 6.25. | There have been delays which were longer than desirable in some cases, which required in certain instances consultation on legal or financial issues. | 6.25 | Sodišče je odkrilo tudi več primerov, ko so bili programi zaprti pozno zaradi zelo dolgih postopkov zapiranja s strani Komisije. Čeprav se lahko sprožijo zapletena vprašanja, to ne pojasnjuje v celoti zamud (včasih več kot enoletnih) Komisije pri pošiljanju korespondence v države članice. | 6.25 | Prihajalo je do zamud, ki so bile v nekaterih zadevah daljše od zaželenih, zaradi česar se je bilo treba v določenih primerih posvetovati o pravnih in finančnih vprašanjih. |
| Table 6.2 — Structural Funds programmes 1994 to 1999 closed at 31 December 2005 and 31 March 2006 | Budgetary area (2) | Total | Closed before 2005 | Closed at 31 December 2005 | Closed at 31 March 2006 | Number of programmes (3) | Decided Community contribution (euro) | Number of programmes | Total Community contribution paid (euro) | Number of programmes | Total Community contribution paid (euro) | Number of programmes | Total Community contribution paid (euro) | European Regional Development Fund | Objective 1 | 181 | 57 571 255 951 | 94 | 37 550 653 114 | 112 | 42 887 087 630 | 112 | 42 887 087 630 | Objective 2 1994 to 1996 | 84 | 5 165 903 927 | 79 | 4 194 775 934 | 82 | 4 581 143 406 | 82 | 4 581 143 406 | Objective 2 1997 to 1999 | 73 | 7 157 716 211 | 48 | 3 132 569 307 | 62 | 4 760 119 585 | 64 | 4 803 858 386 | Objective 5b | 84 | 3 302 548 791 | 62 | 2 458 401 459 | 80 | 3 099 127 079 | 80 | 3 099 127 079 | Objective 6 | 2 | 355 453 472 | 2 | 333 854 319 | 2 | 333 854 319 | 2 | 333 854 319 | Community Initiatives | 520 | 9 223 064 769 | 326 | 3 916 629 881 | 425 | 5 660 960 735 | 431 | 6 189 811 196 | Total | 944 | 82 775 943 121 | 611 | 51 586 884 014 | 763 | 61 322 292 754 | 771 | 61 894 882 016 | European Social Fund | Objective 1 | 102 | 22 806 888 948 | 59 | 9 800 246 487 | 76 | 16 659 397 467 | 89 | 18 121 641 456 | Objective 2 1994 to 1996 | 82 | 1 597 251 132 | 79 | 1 341 684 839 | 79 | 1 358 409 253 | 81 | 1 362 443 873 | Objective 2 1997 to 1999 | 72 | 2 112 708 834 | 43 | 732 343 850 | 55 | 1 180 807 704 | 62 | 1 481 524 409 | Objective 3 | 56 | 13 221 222 835 | 30 | 6 568 750 561 | 37 | 7 498 226 022 | 44 | 8 564 234 926 | Objective 4 | 16 | 2 614 128 525 | 11 | 1 324 982 251 | 12 | 1 691 290 757 | 12 | 1 691 290 757 | Objective 5b | 83 | 1 057 483 760 | 54 | 489 410 848 | 67 | 632 292 214 | 77 | 719 766 953 | Objective 6 | 2 | 177 902 801 | 2 | 161 300 249 | 2 | 161 300 249 | 2 | 161 300 249 | Community Initiatives | 373 | 4 664 895 421 | 244 | 1 497 206 934 | 303 | 1 887 130 714 | 334 | 2 000 499 278 | Total | 786 | 48 252 482 256 | 522 | 21 915 926 019 | 631 | 31 068 854 380 | 701 | 34 102 701 900 | European Agricultural Guidance and Guarantee Fund — Guidance Section | Objective 1 | 69 | 14 301 716 000 | 34 | 4 721 652 121 | 45 | 8 217 740 619 | 46 | 8 220 980 619 | Objective 5a | 66 | 5 544 906 000 | 43 | 1 728 707 188 | 52 | 3 641 981 610 | 53 | 3 661 092 924 | Objective 5b | 84 | 3 163 701 000 | 46 | 1 772 582 355 | 68 | 2 529 075 438 | 70 | 2 574 734 130 | Objective 6 | 2 | 288 794 000 | 1 | 211 137 456 | 2 | 280 353 550 | 2 | 280 353 550 | Community Initiatives | 167 | 1 156 618 000 | 106 | 534 783 853 | 143 | 814 595 982 | 144 | 814 903 270 | Total | 388 | 24 455 735 000 | 230 | 8 968 862 973 | 310 | 15 483 747 199 | 315 | 15 552 064 493 | Financial Instrument for Fisheries Guidance | Objective 1 | 18 | 1 797 039 031 | 2 | 127 659 610 | 8 | 288 574 118 | 8 | 288 574 118 | Objective 5a | 12 | 850 431 000 | 2 | 23 715 837 | 5 | 116 682 777 | 6 | 154 373 993 | Objective 6 | 2 | 8 260 000 | 1 | 3 523 447 | 2 | 6 761 577 | 2 | 6 761 577 | Community Initiatives | 20 | 127 103 242 | 6 | 14 058 058 | 12 | 22 225 543 | 12 | 22 225 543 | Total | 52 | 2 782 833 273 | 11 | 168 956 952 | 27 | 434 244 015 | 28 | 471 935 231 | TOTAL | 2 170 | 158 266 993 650 | 1 374 | 82 640 629 958 | 1 731 | 108 309 138 348 | 1 815 | 112 021 583 640 | Source: Table prepared by the Court of Auditors on the basis of data provided by the Commission. | Tabela 6.2 – Programi strukturnih skladov iz obdobja 1994 do 1999, zaprti 31. decembra 2005 in 31. marca 2006 | Proračunsko področje (2) | Skupaj | Zaprti pred letom 2005 | Zaprti 31. decembra 2005 | Zaprti 31. marca 2006 | Število programov (3) | Dogovorjen prispevek Skupnosti (v EUR) | Število programov | Skupno plačan prispevek Skupnosti (v EUR) | Število programov | Skupno plačan prispevek Skupnosti (v EUR) | Število programov | Skupno plačan prispevek Skupnosti (v EUR) | Evropski sklad za regionalni razvoj | Cilj 1 | 181 | 57 571 255 951 | 94 | 37 550 653 114 | 112 | 42 887 087 630 | 112 | 42 887 087 630 | Cilj 2 1994–1996 | 84 | 5 165 903 927 | 79 | 4 194 775 934 | 82 | 4 581 143 406 | 82 | 4 581 143 406 | Cilj 2 1997–1999 | 73 | 7 157 716 211 | 48 | 3 132 569 307 | 62 | 4 760 119 585 | 64 | 4 803 858 386 | Cilj 5 (b) | 84 | 3 302 548 791 | 62 | 2 458 401 459 | 80 | 3 099 127 079 | 80 | 3 099 127 079 | Cilj 6 | 2 | 355 453 472 | 2 | 333 854 319 | 2 | 333 854 319 | 2 | 333 854 319 | Pobude Skupnosti | 520 | 9 223 064 769 | 326 | 3 916 629 881 | 425 | 5 660 960 735 | 431 | 6 189 811 196 | Skupaj | 944 | 82 775 943 121 | 611 | 51 586 884 014 | 763 | 61 322 292 754 | 771 | 61 894 882 016 | Evropski socialni sklad | Cilj 1 | 102 | 22 806 888 948 | 59 | 9 800 246 487 | 76 | 16 659 397 467 | 89 | 18 121 641 456 | Cilj 2 1994–1996 | 82 | 1 597 251 132 | 79 | 1 341 684 839 | 79 | 1 358 409 253 | 81 | 1 362 443 873 | Cilj 2 1997–1999 | 72 | 2 112 708 834 | 43 | 732 343 850 | 55 | 1 180 807 704 | 62 | 1 481 524 409 | Cilj 3 | 56 | 13 221 222 835 | 30 | 6 568 750 561 | 37 | 7 498 226 022 | 44 | 8 564 234 926 | Cilj 4 | 16 | 2 614 128 525 | 11 | 1 324 982 251 | 12 | 1 691 290 757 | 12 | 1 691 290 757 | Cilj 5 (b) | 83 | 1 057 483 760 | 54 | 489 410 848 | 67 | 632 292 214 | 77 | 719 766 953 | Cilj 6 | 2 | 177 902 801 | 2 | 161 300 249 | 2 | 161 300 249 | 2 | 161 300 249 | Pobude Skupnosti | 373 | 4 664 895 421 | 244 | 1 497 206 934 | 303 | 1 887 130 714 | 334 | 2 000 499 278 | Skupaj | 786 | 48 252 482 256 | 522 | 21 915 926 019 | 631 | 31 068 854 380 | 701 | 34 102 701 900 | Usmerjevalni oddelek Evropskega kmetijskega usmerjevalnega in jamstvenega sklada | Cilj 1 | 69 | 14 301 716 000 | 34 | 4 721 652 121 | 45 | 8 217 740 619 | 46 | 8 220 980 619 | Cilj 5 (a) | 66 | 5 544 906 000 | 43 | 1 728 707 188 | 52 | 3 641 981 610 | 53 | 3 661 092 924 | Cilj 5 (b) | 84 | 3 163 701 000 | 46 | 1 772 582 355 | 68 | 2 529 075 438 | 70 | 2 574 734 130 | Cilj 6 | 2 | 288 794 000 | 1 | 211 137 456 | 2 | 280 353 550 | 2 | 280 353 550 | Pobude Skupnosti | 167 | 1 156 618 000 | 106 | 534 783 853 | 143 | 814 595 982 | 144 | 814 903 270 | Skupaj | 388 | 24 455 735 000 | 230 | 8 968 862 973 | 310 | 15 483 747 199 | 315 | 15 552 064 493 | Finančni instrument za usmerjanje ribištva | Cilj 1 | 18 | 1 797 039 031 | 2 | 127 659 610 | 8 | 288 574 118 | 8 | 288 574 118 | Cilj 5 (a) | 12 | 850 431 000 | 2 | 23 715 837 | 5 | 116 682 777 | 6 | 154 373 993 | Cilj 6 | 2 | 8 260 000 | 1 | 3 523 447 | 2 | 6 761 577 | 2 | 6 761 577 | Pobude Skupnosti | 20 | 127 103 242 | 6 | 14 058 058 | 12 | 22 225 543 | 12 | 22 225 543 | Skupaj | 52 | 2 782 833 273 | 11 | 168 956 952 | 27 | 434 244 015 | 28 | 471 935 231 | SKUPAJ | 2 170 | 158 266 993 650 | 1 374 | 82 640 629 958 | 1 731 | 108 309 138 348 | 1 815 | 112 021 583 640 | Vir: Tabelo je pripravilo Računsko sodišče na podlagi podatkov, ki jih je zagotovila Komisija. |
| Project expenditure affected by errors | Napake vplivale na odhodke za projekte |
| 6.26. | The Court found a material level of errors in the project expenditure declarations across all its sample of programmes for the 1994 to 1999 period (4). Of the 65 projects examined, 33 were affected by material error. The most frequently occuring errors were similar to those found in the sample of current programmes (paragraph 6.14). | 6.26. | The Commission will follow up the Court’s findings and ensure required corrections are applied. | 6.26 | Sodišče je odkrilo pomembno stopnjo napak v izjavah o odhodkih za projekte v celotnem vzorcu programov za obdobje od 1994 do 1999 (4). Na 33 od 65 pregledanih projektov so vplivale pomembne napake. Najpogostejše napake so bile podobne napakam, ugotovljenim v vzorcu tekočih programov (odstavek 6.14). | 6.26 | Komisija bo upoštevala ugotovitve Sodišča in zagotovila, da se zahtevani popravki uporabljajo. |
| 6.27. | For three programmes in the audit sample (ERDF Objective 1 Ireland (Industrial Development), ESF Objective 1 Germany (Sachsen) and ESF Objective 3 Sweden) some of the beneficiaries selected for audit had not retained the supporting evidence for their declared expenditure (5). | 6.27. | In relation to footnote 3, for the future programme period, the document retention period is only to be reduced for operations included in a partial closure. Under this arrangement Member States will present a specific statement of expenditure and closure declaration for projects completed at the end of a given year and for the operations concerned the three-year document retention period will begin from the beginning of the year after partial closure. This option responds to the request of Member States to simplify the administrative work at closure and reduce the burden on beneficiaries. | 6.27 | Pri treh programih v revizijskem vzorcu (ESRR Cilj 1 Irska (industrijski razvoj), ESS Cilj 1 Nemčija (Saška) in ESS Cilj 3 Švedska) nekateri od upravičencev, izbranih za revizijo, niso hranili dokazil o prijavljenih odhodkih (5). | 6.27 | V povezavi z opombo 3 bo časovno obdobje za hrambo dokazil v prihodnjem programskem obdobju omejeno le na dejavnosti, vključene v delno zaključevanje. V skladu s to ureditvijo bodo države članice predložile poseben izkaz odhodkov in deklaracijo o zaključevanju za projekte, zaključene ob koncu danega leta, za zadevne dejavnosti pa se bo začelo triletno obdobje hrambe dokazil, ki se začne z začetkom leta po delnem zaključevanju. Ta možnost ustreza zahtevkom držav članic po poenostavitvi administrativnih nalog ob zaključevanju in zmanjšanju bremena upravičencev. |
| 6.28. | Similarly to the 2000 to 2006 programmes, certain errors also occurred systematically in the projects audited for certain individual 1994 to 1999 programmes. Examples are: | — | ERDF Objective 1 Ireland (Industrial Development): unclear allocation of overheads between co-financed and non co-financed projects; | — | ESF Objective 3 Sweden: declaration of costs for services provided by companies related to the project promoters, but with no underlying justification of the amounts charged; | — | EAGGF-Guidance Denmark: failure to inform the farmers that the aid was co-financed by the EU and therefore subject to specific eligibility rules. | | 6.28 | Podobno kot pri programih iz obdobja od 2000 do 2006 so se določene napake sistematično pojavljale tudi v revidiranih projektih določenih posameznih programov za obdobje od 1994 do 1999. Primeri tega so: | — | ESRR Cilj 1 Irska (industrijski razvoj): nejasno dodeljevanje sredstev za režijske stroške med sofinancirane in nesofinancirane projekte, | — | ESS Cilj 3 Švedska: prijava stroškov za storitve, ki so jih zagotovile družbe, povezane s pobudniki projekta, vendar brez ustrezne utemeljitve glede zaračunanih zneskov, | — | usmerjevalni oddelek EKUJS Danska: kmetje niso bili obveščeni, da pomoč sofinancira EU in je zato predmet posebnih pravil za upravičenost. | |
| Controls fail to meet key regulatory requirements | Kontrole ne izpolnjujejo ključnih uredbenih zahtev |
| 6.29. | The Court's examination of the control systems in the Member States for its sample of six closed programmes gave rise to observations similar to those it has made in recent years. These include failures to ensure an adequate audit trail, shortcomings in the checks of operations and weaknesses in the controls carried out by the independent audit body. These deficiencies in control impaired the reliability of the final expenditure declarations made by the Member States. | 6.29. | The Commission was aware of systems weaknesses from its own pre-closure audits in the Member States. That is why in order to mitigate the risk the Commission has carried out a rigorous examination of the closure documents, applied financial corrections in the closure process and furthermore carried out closure audits of a sample of programmes. The Commission is following up these audits with financial corrections of the irregular expenditure. Corrections will be extrapolated when the level of errors is material or where there are systemic problems. | 6.29 | Pregled kontrolnih sistemov, ki ga je pri svojem vzorcu šestih zaprtih programov izvedlo Sodišče v državah članicah, je privedel do podobnih ugotovitev kot v zadnjih letih. Te zajemajo neuspešnost pri zagotavljanju ustrezne revizijske sledi, pomanjkljivosti pri pregledih dejavnosti in slabosti pri kontrolah, ki jih je izvedel neodvisni revizijski organ. Te pomanjkljivosti v kontroli so zmanjšale zanesljivost končnih izjav o odhodkih, ki so jih predložile države članice. | 6.29 | Komisija je vedela za sistemske pomanjkljivosti iz svojih lastnih revizij pred zaključevanjem v državah članicah. Komisija je za zmanjšanje tveganja natančno proučila dokazila o zaključevanju, uporabila finančne popravke v postopku zaključevanja in opravila nadaljnje zaključne revizije vzorca programov. Komisija spremlja te revizije s finančnimi popravki nepravilnih odhodkov. Popravki se bodo ekstrapolirali, ko bo stopnja napak pomembna ali če bo prihajalo do sistemskih težav. |
| The Cohesion Fund | Kohezijski sklad |
| 6.30. | The Court conducted a limited examination of nine Cohesion Fund projects which led to no material observations. However, the Court also noted that the annual declaration of the Director-General of Regional Policy for 2005 includes a reservation on the supervisory and control systems for the Cohesion Fund in Spain (the principal beneficiary of the Cohesion Fund). | | 6.30 | Sodišče je izvedlo delni pregled devetih projektov Kohezijskega sklada, kar ni privedlo do nobenih pomembnih ugotovitev. Vendar je Sodišče tudi opazilo, da letna izjava generalnega direktorja za regionalno politiko za leto 2005 vsebuje pridržek glede nadzornih in kontrolnih sistemov za Kohezijski sklad v Španiji (glavni upravičenec Kohezijskega sklada). | |
| Financial corrections and reporting of recoveries in the Structural Funds | Finančne korekcije in poročanje o izterjavah v strukturnih skladih |
| 6.31. | According to Structural Funds rules, the Member States bear primary responsibility for making financial corrections, i.e. withdrawing Community assistance from beneficiaries, in the case of detected individual or systemic irregularities. When Member States make such corrections, they may substitute the irregular amounts with other eligible expenditure in order to avoid a net loss. | 6.31. | The right of Member States to recycle for other projects the Structural Fund contributions which they cancel because of irregularities is provided in Article 39(1) of Regulation 1260/1999. It is in accordance with the objective of enabling Member States to derive the maximum benefit from the Structural Funds. | Member States take the risk of recovery of expenditure already paid to beneficiaries in such cases and may therefore suffer financial loss. Where there is no further expenditure that can be substituted, notably after the deadline for execution of the programme, the correction will give rise to a net loss of Community funds. | 6.31 | V skladu s pravili za strukturne sklade so za izvajanje finančnih korekcij, tj. preklic pomoči Skupnosti upravičencem, v primeru odkritih posameznih ali sistemskih nepravilnosti odgovorne predvsem države članice. Ko take korekcije izvedejo, lahko nepravilne zneske nadomestijo z drugimi upravičenimi odhodki, da se izognejo neto izgubi. | 6.31 | Pravica držav članic, da prispevke strukturnega sklada, ki jih zaradi nepravilnosti prekličejo, ponovno uporabijo za druge projekte, je predvidena v členu 39(1) Uredbe (ES) št. 1260/1999. Skladna je s ciljem, s katerim je državam članicam omogočeno, da dobijo najvišji možni prispevek iz strukturnih skladov. | Države članice prevzamejo tveganje izterjave odhodkov, ki so bili upravičencem v takih primerih že izplačani, in so lahko zato finančno oškodovane. Kadar ni nobenih drugih odhodkov, ki bi se lahko nadomestili, še zlasti po roku za izvedbo programa, bodo popravki povzročili neto izgubo sredstev Skupnosti. |
| 6.32. | If the Member States fail to act, the Commission may impose financial corrections. In such cases, corrected expenditure may not be substituted by other eligible expenditure, leading to a net reduction in the Structural Funds contribution (net financial correction). | | 6.32 | Če države članice ne ukrepajo, lahko finančne korekcije uvede Komisija. V takih primerih se popravljenih odhodkov ne sme nadomestiti z drugimi upravičenimi odhodki, kar povzroči neto zmanjšanje prispevka iz strukturnih skladov (neto finančna korekcija). | |
| Limited extent of net financial corrections | Omejen obseg neto finančnih korekcij |
| 6.33. | A total of 1,4 billion euro of financial corrections were applied to Structural Funds and Cohesion Fund 2000 to 2006 programmes and projects up to the end of 2005. These corrections arose almost exclusively as a result of the audits performed by the Structural Funds Directorates-General in the Member States. However, financial corrections have only been applied since 2004. Making such corrections can be a lengthy process and can take up to two years. | 6.33. | Having regard to the rights of the Member State as auditee to reply to audit findings and the procedure for financial corrections laid down in the applicable regulations, a time lag between audit findings and financial corrections is unavoidable. | 6.33 | Do konca leta 2005 je bilo za programe in projekte strukturnih skladov ter Kohezijskega sklada za obdobje 2000–2006 skupno uvedenih za 1,4 milijarde EUR finančnih korekcij. Te korekcije so skoraj izključno rezultat revizij, ki so jih v državah članicah izvedli generalni direktorati, pristojni za strukturne sklade. Vendar so se finančne korekcije uporabljale šele od leta 2004 naprej. Uvedba takih korekcij je lahko dolgotrajen postopek, ki lahko traja do dve leti. | 6.33 | Ob upoštevanju pravic držav članic kot revidirancev, da odgovorijo na ugotovitve revizije, in postopka za finančne popravke, opredeljenega v ustreznih predpisih, je zakasnitev med ugotovitvami revizije in finančnimi popravki neizogibna. |
| 6.34. | Although most irregularities were identified by its own audits, the Commission, in line with the regulations, requested Member States to take the necessary corrective action. Therefore, the Member States were also able to replace these amounts with other eligible expenditure. | 6.34. | As noted in the reply to point 6.31, Member States may not always be able to replace irregular amounts. At closure financial corrections generally do involve a net reduction in EU financing. | 6.34 | Čeprav je Komisija večino nepravilnosti odkrila pri svojih revizijah, je v skladu s predpisi za uvedbo potrebnih popravnih ukrepov zaprosila države članice. Te so zato lahko te zneske nadomestile tudi z drugimi upravičenimi odhodki. | 6.34 | Kakor je navedeno v odgovoru na točko 6.32, države članice morda ne morejo vedno nadomestiti nepravilnih zneskov. Pri zaključevanju finančni popravki na splošno vključujejo neto zmanjšanje financiranja EU. |
| 6.35. | The limited extent of net financial corrections (0,5 billion euro) does not encourage Member States to take action to prevent irregularities or to improve their management and control systems. | 6.35. | The audit work of the Commission achieves its impact without necessarily leading tonet financial corrections, which, in view of the provisions of Article 39(1) of Council Regulation 1260/1999, can only be applied where the Member State does not take action. | 6.35 | Omejen obseg neto finančnih korekcij (0,5 milijarde EUR) držav članic ne spodbuja k uvedbi ukrepov za preprečevanje nepravilnosti ali izboljšanje njihovih upravljavskih in kontrolnih sistemov. | 6.35 | Revizijsko delo Komisije doseže svoj učinek, ne da bi nujno povzročilo finančne popravke, ki se glede na določbe iz člena 39(1) Uredbe Sveta (ES) št. 1260/1999 lahko uporabljajo le, kadar država članica ne ukrepa. |
| Inadequate reporting of recovery action by Member States | Neustrezno poročanje držav članic o izterjavah |
| 6.36. | Member States are required to submit regular reports to the Commission on cancellation of Community contribution and adjustments to the management and control systems and on amounts recoverable. The Court found that the Member States have not systematically supplied this information to the Commission. This has deprived the Commission of an important indicator on the functioning of the management and control systems. | 6.36. | The Commission is taking steps to remind Member States of their obligations and will monitor compliance. | However, the Commission obtains certain information on the treatment of irregularities by Member States and related financial corrections and recoveries from several sources: the irregularities reporting system, annual control reports, annual coordination meetings, and its own audit work. The Commission uses this information in its risk assessment and audit planning. | 6.36 | Države članice morajo Komisiji redno poročati o razveljavitvi prispevka Skupnosti in o prilagoditvah upravljavskih in kontrolnih sistemov ter o zneskih za izterjavo. Sodišče je ugotovilo, da države članice teh podatkov Komisiji niso sistematično zagotavljale. Komisija tako ni imela pomembnega kazalnika o delovanju upravljavskih in kontrolnih sistemov. | 6.36 | Komisija sprejema ukrepe, da države članice opominja na njihove obveznosti, in bo spremljala skladnost. | Vendar Komisija prejema nekatere podatke o obravnavanju nepravilnosti s strani držav članic ter s tem povezane finančne popravke in izterjave iz več različnih virov: sistema za poročanje o nepravilnostih, letnih poročil o nadzoru, letnih usklajevalnih sestankov in lastnega revizijskega dela. Komisija uporablja te podatke pri svoji presoji tveganja in revizijskem načrtovanju. |
| 6.37. | In addition to the regular reportsmentioned above, each declaration of expenditure submitted by the Member States to the Commission for reimbursement should contain details on recoveries made since the previous declaration. Although Member States have also not systematically provided this information, the Commission has not refused to make payments. It is only in 2005 that the Commission issued guidance to the Member States on the nature of the information required. | 6.37. | A guidance note had already been presented to the Member States in December 2003. However, experience showed that it had not answered all the questions — hence the need for the later note. Even before that a reminder to Member States of their obligation to provide information on recoveries with each expenditure declaration had been sent in June 2003. | The inclusion of recoveries information with payment claims is now checked systematically and payment procedures are interrupted if it is missing. | 6.37 | Poleg zgoraj omenjenega rednega poročanja morajo države članice v vsaki izjavi o odhodkih, ki jo za povračilo izdatkov predložijo Komisiji, navesti podrobnosti o izterjavah, izvršenih od prejšnje izjave. Komisija ni zavrnila plačil, čeprav države članice tudi teh podatkov niso sistematično zagotavljale. Komisija je za države članice šele leta 2005 izdala smernice o naravi zahtevanih podatkov. | 6.37 | Državam članicam so bila decembra 2003 že predložena navodila. Vendar so izkušnje pokazale, da niso obravnavala vseh vprašanj – zato so bila potreba dodatna navodila. Še pred tem je bil junija 2003 državam članicam poslan opomnik glede njihove obveznosti, da zagotavljajo podatke o izterjavah z vsako izjavo o odhodkih. | Vključitev podatkov o izterjavah k zahtevkom za plačila se zdaj sistematično preverja, plačilni postopki pa so prekinjeni, če ti zahtevki manjkajo. |
| Conclusions and recommendations | Zaključki in priporočila |
| Conclusions | Zaključki |
| 6.38. | The Court obtained audit evidence which indicates that in budget year 2005 Structural Funds expenditure was not free of material errors (paragraphs 6.13 to 6.15 and 6.26 to 6.28). | | 6.38 | Sodišče je pridobilo revizijske dokaze, ki kažejo, da odhodki strukturnih skladov v proračunskem letu 2005 niso bili brez pomembnih napak (odstavki 6.13 do 6.15 in 6.26 do 6.28). | |
| 6.39. | The Court's audit suggests that the Commission does not maintain effective supervision to mitigate the risk that the controls delegated to the Member States fail to prevent reimbursement of overstated or ineligible expenditure (paragraphs 6.16 to 6.21 and 6.29). | 6.39. | The Commission has taken steps to mitigate the risks and to carry out effective supervision of the performance by Member States of their management and control functions under shared management in the following ways: execution of systems audits up to the end of 2005, audits have been carried out on 274 programmes in the original 15 Member States representing 62 % of the total Structural Funds contribution; application of action plans in Member States to rectify systems deficiencies detected; stopping the certification of expenditure pending the correction of serious deficiencies entailing a significant risk in payment claims; enforcing financial corrections for individual errors or system deficiencies found in audit work; providing guidance on key controls promoting improved reporting of audit results of national auditors — bilateral meetings with all 25 Member States held in 2005. | The Annual Activity Reports of the Structural Funds Directorates General report on these actions and provide indications of improvements made in the Member States’ systems. It is inherent in the system of shared management that certain errors and deficiencies will only be detected by the Commisssion after reimbursement of the expenditure concerned. The financial correction mechanism, as well as the programme closure procedure, provide a means for rectifying irregular payments. | 6.39 | Revizija, ki jo je izvedlo Sodišče, nakazuje, da Komisija ne vzdržuje uspešnega nadzora za zmanjševanje tveganja, da kontrole, prenesene na države članice, ne preprečujejo povračila precenjenih ali neupravičenih odhodkov (odstavki 6.16 do 6.21 in 6.29). | 6.39 | Komisija je sprejela ukrepe za zmanjšanje tveganja in izvedbo učinkovitega nadzora uspešnosti držav članic pri njihovem upravljanju in funkcijah nadzora v okviru deljenega upravljanja na naslednje načine: izvajanje sistemskih revizij do konca leta 2005, revizije so se izvedle na 274 programih v prvotnih 15 državah članicah, kar pomeni 62 % vseh prispevkov strukturnih skladov; uporaba akcijskih načrtov v državah članicah za odpravo odkritih sistemskih pomanjkljivosti; prekinitev potrjevanja odhodkov dokler niso popravljene resne pomanjkljivosti, ki pomenijo precejšnje tveganje pri zahtevkih za plačila; izvrševanje finančnih popravkov za posamezne napake ali sistemske pomanjkljivosti, odkrite pri revizijskem delu; zagotavljanje smernic o ključnih kontrolah, ki spodbujajo izboljšane standarde poročanja o rezultatih revizij nacionalnih revizorjev – dvostranska srečanja z vsemi 25 državami članicami v letu 2005. | V Letnem poročilu o dejavnosti generalnih direktoratov strukturnih skladov so opisane te dejavnosti in določene navedbe glede izboljšav, ki so bile opravljene v sistemih držav članic. Za sistem deljenega upravljanja je značilno, da nekatere napake in pomanjkljivosti odkrije šele Komisija po povračilu zadevnih odhodkov. Mehanizem finančnih popravkov ter postopek zaključevanja programa nudita sredstvo za odpravo nepravilnih plačil. |
| 6.40. | The Commission closed three programmes from the 1994 to 1999 period without a sound basis. Some programmes remained unclosed as a result of undue delays in their processing by the Commission (paragraphs 6.22 to 6.25). | 6.40. | At this stage of the closure process, complex and contentious cases predominate, which increases the risk of delays. While in some cases there have been delays which have been longer than desirable, overall the Commission has succeeded in closing the large majority of programmes. | The Commission considers that the closure strategy which comprises ex-ante audits on the implementation of Regulation 2064/97, the thorough analysis of the closure documents and the results of the closure audits diminishes the risk of irregular final payments. | 6.40 | Komisija je tri programe iz obdobja od 1994 do 1999 zaprla brez trdne podlage. Nekateri programi so ostali nezaprti zaradi neupravičenih zamud pri postopkih Komisije (odstavki 6.22 do 6.25). | 6.40 | Na tej stopnji postopka zaključevanja prevladujejo kompleksne in sporne zadeve, kar povečuje nevarnost zamud. Čeprav so bile v nekaterih zadevah zamude daljše od zaželenih, je Komisija na splošno uspela zapreti veliko večino programov. | Komisija meni, da strategija zaključevanja, ki vključuje predhodne revizije o izvajanju Uredbe (ES) št. 2064/97, temeljita analiza dokazil o zaključevanju in rezultati zaključnih revizij zmanjšujejo tveganje nepravilnih končnih plačil. |
| 6.41. | The procedures in the Structural Funds for reporting recoveries and making financial corrections are not working effectively. This is detrimental to the fundamental purpose of the supervisory and control systems to ensure the legality and regularity of expenditure (paragraphs 6.31 to 6.37). | 6.41. | The weaknesses in the reporting of recoveries are being rectified. The effect on the performance of the Commission's supervisory role is limited, given the other sources of information at its disposal. | Concerning the procedures for making financial corrections, the Commission remarks that the Member States make financial corrections as a result of their own and the Commission's audit work. Even corrections that do not involve a net reduction of the EU contribution may have an effect on national budgets. | 6.41 | Postopki za poročanje o izterjavah in izvajanje finančnih korekcij v strukturnih skladih ne delujejo uspešno. To škoduje temeljnemu namenu nadzornih in kontrolnih sistemov, da zagotavljajo zakonitost in pravilnost odhodkov (odstavki 6.31 do 6.37). | 6.41 | Pomanjkljivosti pri poročanju o izterjavah se odpravljajo. Učinek uspešnosti nadzorne vloge Komisije je, ob upoštevanju drugih virov podatkov, ki jih ima na razpolago, omejen. | Komisija glede postopkov izvajanja finančnih popravkov pojasnjuje, da države članice izvajajo finančne popravke kot posledico lastnega revizijskega dela in revizijskega dela Komisije. Tudi popravki, ki ne vključujejo neto zmanjšanja prispevka EU, lahko vplivajo na nacionalne proračune. |
| Recommendations | Priporočila |
| 6.42. | The Commission and the Member States should make better preparations for the closure of the 2000 to 2006 programmes than they did for 1994 to 1999 programmes. The lengthy closure process for the 1994 to 1999 period diverted resources from ensuring that the supervisory and control systems for the current period operate effectively. | 6.42. | For the 2000-2006 period closure, the Commission has already discussed the preparations with Member States and is about to issue a detailed guidance document. The closure requirements are also more familiar. In the new period the new regulatory requirements (ex ante compliance assessment, annual audit opinion) will ensure that the supervisory and control systems can operate effectively from the beginning, despite simultaneous work on closing 2000-2006 programmes. The provisions on partial closure should also achieve an even more significant improvement in the closure arrangements. | 6.42 | Komisija in države članice bi se morale bolje pripraviti na zapiranje programov za obdobje od 2000 do 2006, kot so to storile za programe iz obdobja 1994 do 1999. Dolg postopek zapiranja za obdobje od 1994 do 1999 je odvrnil vire za zagotavljanje uspešnega delovanja nadzornih in kontrolnih sistemov v tekočem obdobju. | 6.42 | Komisija je za obdobje zaključevanja 2000–2006 že razpravljala o pripravah z državami članicami in bo izdala podroben dokument z navodili. Prav tako so bolje poznane zahteve pri zaključevanju. V novem obdobju bodo novi pravni predpisi (predhodna ocena skladnosti, letno revizijsko poročilo) zagotovili, da lahko nadzorni in kontrolni sistemi delujejo učinkovito od začetka, kljub sočasnemu delu pri zaključevanju programov za leta 2000–2006. Določbe o delnem zaključevanju bi morale tudi doseči še pomembnejše izboljšanje ureditev zaključevanja. |
| 6.43. | The Commission should obtain assurance on the proper application of the arrangements for reporting on cancellations of Community contribution and adjustments to the management and control systems and reporting on amounts recoverable. The Commission should seek a more even spread of its audit activity over each programming period and ensure that the procedures for financial corrections is used as an incentive to bring about improvements in the supervisory and control systems. | 6.43. | The Commission has issued guidance to the Member States on the reporting of recoveries and is taking steps to ensure that the other required information is provided. The Commission applies a multiannual strategy for its audit work to take account of different priorities during the cycle of programme implementation and the fact that it has obligations for three different programme periods at the same time. The Commission considers that the main incentive to improve systems is effective audit work and timely follow up to ensure that recommendations are implemented. Financial correction decisions are an important measure to enable the Commission to fulfil its responsibilities but should normally need to be applied only as a last resort. | 6.43 | Komisija bi morala dobiti zagotovilo o pravilni uporabi ureditev za poročanje o razveljavitvah prispevka Skupnosti in prilagoditvah upravljavskih in kontrolnih sistemov ter za poročanje o zneskih za izterjavo. Prizadevati bi si morala za enakomernejši razpored svojih revizijskih dejavnosti v vsakem programskem obdobju in zagotoviti, da se postopki za finančne korekcije uporabijo kot spodbuda za izboljšanje nadzornih in kontrolnih sistemov. | 6.43 | Komisija je izdala smernice za države članice o poročanju o izterjavah in sprejema ukrepe, s katerimi se bo zagotovila predložitev drugih zahtevanih podatkov. Komisija pri svojem revizijskem delu uporablja večletno strategijo, da upošteva različne prednostne naloge med ciklom izvajanja programa in dejstvo, da ima obveznosti za tri različna programska obdobja hkrati. Komisija meni, da je poglavitna pobuda za izboljšanje sistemov učinkovito revizijsko delo in pravočasno spremljanje, da se zagotovi izvedba priporočil. Odločitve o finančnih popravkih so pomemben ukrep, s katerim je Komisiji omogočeno izpolniti odgovornosti, ki pa se ponavadi uporabijo šele kot zadnja možnost. |
| 6.44. | Structural operations will account for almost half of the total EU budget under the Financial Perspectives for 2007 to 2013. The legislative provisions adopted by the Council for structural operations for the next funding period build on the financial control principles established by the existing regulations. | | 6.44 | Strukturne dejavnosti bodo predstavljale skoraj polovico celotnega proračuna EU v finančni perspektivi za obdobje 2007 do 2013. Zakonske določbe, ki jih je za naslednje obdobje financiranja za strukturne dejavnosti sprejel Svet, so zgrajene na načelih finančne kontrole, določenih v obstoječih uredbah. | |
| 6.45. | In its Opinion No 2/2005, the Court pointed out a number of areas in the Commission's proposals which require further clarification. Nevertheless, the legislative framework as a whole should reinforce the mechanisms designed to provide assurance of the legality and regularity of expenditure. The main challenge facing the Commission and the Member States — as repeatedly demonstrated by the results of the Court's audits — is to ensure the effective application of those mechanisms. | 6.45. | The Commission agrees that the challenge is to ensure the effective application of the control mechanisms. It considers that the improved framework, the increased cooperation with and reliance on Member States in accordance with the Single Audit approach, and the Action Plan towards an integrated internal control framework will help achieve a higher level of compliance and effective control. | 6.45 | Sodišče je v svojem mnenju št. 2/2005 izpostavilo več področij iz predlogov Komisije, kjer so potrebna dodatna pojasnila. Kljub temu bi moral zakonski okvir kot celota okrepiti mehanizme, ki so zasnovani, da nudijo zagotovilo o zakonitosti in pravilnosti odhodkov. Glavni izziv, s katerim se soočajo Komisija in države članice – kot so že večkrat pokazali rezultati revizij Sodišča – je zagotoviti uspešno uporabo teh mehanizmov. | 6.45 | Komisija se strinja, da je izziv zagotovitev učinkovite uporabe kontrolnih mehanizmov. Meni, da bodo izboljšan okvir, tesnejše sodelovanje z in zanašanje na države članice v skladu s pristopom enotne revizije ter Akcijski načrt za integriran okvir notranje kontrole pomagali doseči višjo raven skladnosti in učinkovitega nadzora. |
| FOLLOW-UP OF PREVIOUS OBSERVATIONS | NADALJNJE UKREPANJE PO PREJŠNJIH UGOTOVITVAH |
| 6.46. | The results of the Court's follow-up of the principal observations in recent Annual Reports are in Annex 6.1 . | | 6.46 | Rezultati nadaljnjega ukrepanja Sodišča po glavnih ugotovitvah v zadnjih Letnih poročilih so v Prilogi 6.1 . | |
| 6.47. | Concerning the specific errors identified by the Court's tests of projects in recent Statements of Assurance, the Commission has not adequately followed up a number of cases. These relate mainly to programmes audited for the Statement of Assurance for 2003 and include some instances of serious system weaknesses on which the Commission has taken no action. | 6.47. | The cases referred to by the Court concern ERDF and ESF. In all the cases, follow-up action has been taken when required, with some delays due to internal consultations. | 6.47 | Glede specifičnih napak, ki jih je Sodišče odkrilo pri preizkušanju projektov, in so navedene v zadnjih izjavah o zanesljivosti, Komisija v številnih primerih ni izvedla ustreznih nadaljnjih ukrepov. Te se v glavnem nanašajo na programe, revidirane za izjavo o zanesljivosti za leto 2003, in zajemajo nekaj primerov resnih sistemskih pomanjkljivosti, v zvezi s katerimi Komisija ni ukrepala. | 6.47 | Zadeve, ki jih navaja Sodišče, zadevajo ERSS in ESS. V vseh zadevah se je po potrebi nadaljnje ukrepalo z nekaterimi zamudami zaradi notranjih posvetovanj. |
| SPECIAL REPORTS ISSUED SINCE THE LAST ANNUAL REPORT | POSEBNA POROČILA, OBJAVLJENA PO ZADNJEM LETNEM POROČILU |
| 6.48. | The Court has issued two Special Reports on structural operations since its last Annual Report: | — | Special Report No 1/2006 on the contribution of the European Social Fund in combating early school leaving; and | — | Special Report No 10/2006 on ex-post evaluations of Objectives 1 and 3 programmes 1994 to 1999 (Structural Funds). | | 6.48 | Sodišče je od objave svojega zadnjega Letnega poročila izdalo dve posebni poročili o strukturnih dejavnostih: | — | Posebno poročilo št. 1/2006 o prispevku Evropskega socialnega sklada k preprečevanju zgodnje opustitve izobraževanja, in | — | Posebno poročilo št. 10/2006 o naknadnih vrednotenjih programov Cilja 1 in Cilja 3 1994–1999 (strukturni skladi). | |
| (1) Project promoters range from private individuals to associations, private or public companies to local, regional or national bodies. | (1) Pobudniki projektov so lahko zasebniki ali združenja, zasebne ali javne družbe, ali pa lokalni, regionalni ali nacionalni organi. |
| (2) Structural Funds objectives have since been regrouped for the 2000 to 2006 programme period. | (2) Cilji za strukturne sklade so bili za programsko obdobje 2000 do 2006 razvrščeni v drugačne skupine. |
| (3) For multifund programmes, each Fund part of a programme is counted separately. | (3) Pri programih, ki se financirajo iz več skladov, se del za vsak sklad izračuna posebej. |
| Source: Table prepared by the Court of Auditors on the basis of data provided by the Commission. | Vir: Tabelo je pripravilo Računsko sodišče na podlagi podatkov, ki jih je zagotovila Komisija. |
| (4) The programmes audited were: ERDF Objective 1 programmes in Spain, Ireland (Industrial Development) and Portugal (Regional Development); ESF Objective 1 Germany (Sachsen), ESF Objective 3 Sweden and EAGGF-Guidance Objective 5a Denmark (Improving Efficiency of Agricultural Structures). | (4) Revidirani programi so bili: programi ESRR Cilj 1 Španija, Irska (industrijski razvoj) in Portugalska (regionalni razvoj); ESS Cilj 1 Nemčija (Saška), ESS Cilj 3 Švedska in usmerjevalni oddelek EKUJS Cilj 5a Danska (izboljševanje učinkovitosti kmetijskih struktur). |
| (5) The Commission has proposed to relax the provisions concerning the time period for retention of supporting documents for the next programming period (2007 to 2013). In its Opinion No 2/2005, the Court has pointed out the serious limitations this would place on its audit prerogatives and on the scope for checks on programmes at the end of the period. | (5) Komisija je predlagala omilitev določb o roku hranjenja dokazil za naslednje programsko obdobje (2007 do 2013). Sodišče je v svojem Mnenju št. 2/2005 izpostavilo resne omejitve, ki bi jih to imelo za njegove revizijske pravice in obseg pregledov pri programih ob zaključku programskega obdobja. |
| ANNEX 6.1 | PRILOGA 6.1 |
| Follow-up of key observations in recent Statements of Assurance | Nadaljnje ukrepanje na podlagi ključnih ugotovitev v zadnjih izjavah o zanesljivosti |
| Key observation by the Court | Court summary of action taken by the Commission | Comments by the Court | Commission's reply | Ključne ugotovitve Sodišča | Povzetek Sodišča o ukrepih, ki jih je sprejela Komisija | Pripombe Sodišča | Odgovor Komisije |
| Weaknesses in management and control, persistent errors | Pomanjkljivosti pri upravljanju in kontrolah, stalne nepravilnosti |
| Substantive testing of underlying transactions (project expenditure) has revealed material errors affecting legality and regularity (paragraphs 6.13-6.15 and 6.26-6.28). The Court has continued to find material weaknesses in the supervisory and control systems (paragraphs 6.16-6.21 and 6.29-6.30). | (See also Annual Report concerning the financial year 2001, paragraphs 3.56 to 3.64; Annual Report concerning the financial year 2002, paragraphs 5.22 to 5.32; Annual Report concerning the financial year 2003, paragraphs 5.12 to 5.27 and 5.41 to 5.56; Annual Report concerning the financial year 2004, paragraphs 5.19 to 5.27 and 5.35 to 5.36). | For the expenditure of the 1994 to 1999 period, the Commission has implemented a closure strategy, involving pre-closure compliance audits, checking by the independent body of declarations accompanying final payment claims and ex post audits of closed programmes. | For 2000 to 2006 the Commission is reviewing the implementation of the management and control systems by the Member States, including audits of programmes. The Commission has provided some guidance and in 2005 has issued examples of good practice in the area of management checks. | The Commission should intensify its checks of projects for the 2000 to 2006 period and increase coordination between the structural measures Directorates-General in matters of management and control. | The Member States should seek to ensure that the management and control systems meet the required standards, especially concerning the approach to the checking of expenditure. | The Commission both carries out its own audit work on Member States' systems and monitors the audit work of Member States. In its audit work projects are checked to test the functioning of the systems. The Directorates-General responsible for structural measures closely coordinate their audit work under a joint audit strategy. The Member States carry out system audits and should follow up the resulting recommendations. The Commission has issued to Member States notes of good practices in day-to-day management checks and the certification of expenditure by paying authorities. | Preizkus podatkov izvršenih transakcij (odhodki za projekte) je razkril pomembne napake, ki vplivajo na zakonitost in pravilnost (odstavki 6.13–6.15 in 6.26–6.28). Sodišče je še naprej ugotavljalo pomembne pomanjkljivosti v nadzornih in kontrolnih sistemih (odstavki 6.16–6.21 in 6.29–6.30). | (Glej tudi Letno poročilo za proračunsko leto 2001, odstavki 3.56 do 3.64; Letno poročilo za proračunsko leto 2002, odstavki 5.22 do 5.32; Letno poročilo za proračunsko leto 2003, odstavki 5.12 do 5.27 in 5.41 do 5.56; Letno poročilo za proračunsko leto 2004, odstavki 5.19 do 5.27 in 5.35 do 5.36). | Pri odhodkih za obdobje 1994 do 1999 je Komisija pri zapiranju izvajala strategijo, ki je zajemala revizije skladnosti pred zapiranjem, preverjanje izjav, ki spremljajo končne zahtevke za plačila, s strani neodvisnega organa in naknadne revizije zaprtih programov. | Za obdobje 2000 do 2006 Komisija pregleduje izvajanje upravljavskih in kontrolnih sistemov s strani držav članic, vključno z revizijami programov. Komisija je pripravila nekatere smernice in leta 2005 objavila primere dobre prakse na področju upravnih pregledov. | Komisija bi morala okrepiti svoje preglede projektov za obdobje 2000 do 2006 in na področju upravljanja in kontroliranja povečati koordinacijo med generalnimi direktorati za strukturne dejavnosti. | Države članice bi si morale prizadevati zagotoviti, da upravljavski in kontrolni sistemi izpolnjujejo zahtevane standarde, zlasti glede pristopa pri pregledovanju odhodkov. | Komisija izvaja svoje revizijsko delo v zvezi s sistemi držav članic in spremlja revizijsko delo držav članic. V okviru revizijskega dela Komisije se projekti preverjajo, da se preizkusi delovanje sistemov. Generalni direktorati, odgovorni za strukturne ukrepe, tesno usklajujejo svoje revizijsko delo na podlagi skupne revizijske strategije. Države članice izvajajo sistem revizijskega dela in bi morale upoštevati iz tega izhajajoča priporočila. Komisija je državam članicam v okviru tekočih upravnih pregledov in potrjevanja odhodkov, ki so ga opravili plačilni organi, izdala opombe o dobrih praksah. |
| Delays and weaknesses in closing 1994 to 1999 programmes | Zamude in pomanjkljivosti pri zapiranju programov za obdobje 1994 do 1999 |
| Documentation submitted to the Commission by the Member States was of variable quality, necessitating further enquiries. The Commission has closed some programmes despite problems in the closure statements. Unjustified delays have occurred (paragraphs 6.22-6.25). | (See also Annual Report concerning the financial year 2002, paragraphs 5.36 to 5.38; Annual Report concerning the financial year 2003, paragraphs 5.28 to 5.39; Annual Report concerning the financial year 2004, paragraphs 5.28 to 5.34). | The Commission has implemented a closure strategy and, in some cases, has made financial corrections. | The Commission has formulated a guidance note for the closure of programmes from the 2000 to 2006. | The weaknesses identified in the closure process for 1994 to 1999 programmes need to be addressed before the closure of programmes of the current period begins. | The Commission has succeeded in closing the large majority of programmes. The closure strategy for 1994 to 1999 reduced the risk of irregular final payments. | For the 2000 to 2006 period closure, the Commission has already discussed the preparations with Member States and is about to issue a detailed guidance document. | Dokumentacija, ki so jo države članice predložile Komisiji, je bila različne kakovosti, zaradi česar so bile potrebne nadaljnje poizvedbe. Komisija je nekaj programov zaprla kljub težavam v izjavah o zapiranju. Prišlo je do neutemeljenih zamud (odstavki 6.22–6.25). | (Glej tudi Letno poročilo za proračunsko leto 2002, odstavki 5.36 do 5.38; Letno poročilo za proračunsko leto 2003, odstavki 5.28 do 5.39; Letno poročilo za proračunsko leto 2004, odstavki 5.28 do 5.34). | Komisija je izvajala strategijo zapiranja in v nekaterih primerih uvedla finančne korekcije. | Komisija je pripravila navodilo za zapiranje programov iz obdobja 2000 do 2006. | Pomanjkljivosti, odkrite v postopku zapiranja programov za obdobje 1994 do 1999, je treba odpraviti pred začetkom zapiranja programov iz tekočega obdobja. | Komisiji je uspelo zaključiti veliko večino programov. Strategija o zaključku za obdobje od 1994 do 1999 je zmanjšala tveganje nepravilnih končnih plačil. | Komisija je za obdobje zaključevanja 2000–2006 že razpravljala o pripravah z državami članicami in bo izdala podroben dokument z navodili. |
| Improvements necessary in the internal control environment of the Commission | V notranjem kontrolnem okolju Komisije so potrebne izboljšave |
| Further measures need to be taken by the structural measures Directorates-General in order to comply with the internal control standards (paragraphs 2.21-2.23). | (See also Annual Report concerning the financial year 2002, paragraphs 5.7 to 5.8; Annual Report concerning the financial year 2003, paragraphs 5.9 to 5.10; Annual Report concerning the financial year 2004, paragraphs 5.14 to 5.18). | The structural measures Directorates-General have introduced action plans designed to address the weaknesses identified in the implementation of the internal control standards. | The Court will continue to monitor the implementation of the internal control standards. | The Commission is continuing to improve the application of the internal control standards. | Generalni direktorati za strukturne dejavnosti morajo uvesti dodatne ukrepe za doseganje skladnosti s standardi notranjega kontroliranja (odstavki 2.21–2.23). | (Glej tudi Letno poročilo za proračunsko leto 2002, odstavka 5.7 do 5.8; Letno poročilo za proračunsko leto 2003, odstavka 5.9 do 5.10; Letno poročilo za proračunsko leto 2004, odstavki 5.14 do 5.18). | Generalni direktorati za strukturne dejavnosti so uvedli akcijske načrte, zasnovane za odpravljanje pomanjkljivosti, odkritih pri izvajanju standardov notranjega kontroliranja. | Sodišče bo še naprej spremljalo izvajanje notranjih standardov kontroliranja. | Komisija še naprej izboljšuje uporabo standardov notranjega nadzora. |
| Limitations in the Commission's assurance on the operation of the supervisory and control systems | Omejitve v Komisijinem zagotovilu o delovanju nadzornih in kontrolnih sistemov |
| The structural measures Directors-General affirm that the Commission's internal control systems provide reasonable assurance on the legality and regularity of underlying transactions, but include reservations on the operation of the supervisory and control systems in the Member States (paragraphs 2.14-2.19). | (See also Annual Report concerning the financial year 2002, paragraphs 5.10 to 5.14 and 5.21; Annual Report concerning the financial year 2003, paragraphs 5.40 and 5.57 to 5.62; Annual Report concerning the financial year 2004, paragraphs 5.39 to 5.45). | The structural measures Directorates-General have continued to examine the management and control systems in view of fulfilling the regulatory requirement to satisfy themselves that the systems meet the required standards. | The shortcomings noted by the Court in the application of supervisory controls by the Commission have to be addressed before the Commission can achieve greater assurance on the operation of the systems. | The Directorates-General continue to increase their level of assurance on systems in Member States through their own audit work, improved coordination with national control bodies, and dissemination of guidance and good practices. | The implementation of the Action Plan towards an Integrated Internal control Framework (COM(2006) 9) should further promote an integrated internal control system. | Generalni direktorji za strukturne dejavnosti potrjujejo, da notranji sistemi kontroliranja na Komisiji nudijo razumno zagotovilo o zakonitosti in pravilnosti izvršenih transakcij, vendar izražajo pridržke o delovanju nadzornih in kontrolnih sistemov v državah članicah (odstavki 2.14–2.19). | (Glej tudi Letno poročilo za proračunsko leto 2002, odstavki 5.10 do 5.14; Letno poročilo za proračunsko leto 2003, odstavki 5.40 in 5.57 do 5.62; Letno poročilo za proračunsko leto 2004, odstavki 5.14 do 5.39. | Generalni direktorati za strukturne dejavnosti so z vidika izpolnjevanja uredbenih zahtev še naprej preučevali upravljavske in kontrolne sisteme, da bi se prepričali, ali sistemi izpolnjujejo zahtevane standarde. | Pomanjkljivosti, ki jih je Sodišče opazilo pri Komisijini uporabi nadzornih kontrol je treba obravnavati, da bo Komisija lahko dosegla večjo zanesljivost pri delovanju sistemov. | Generalni direktorati še naprej povečujejo svojo raven zagotovil glede sistemov v državah članicah na podlagi lastnega revizijskega dela, izboljšane koordinacije z nacionalnimi nadzornimi organi in razširjanja navodil in dobrih praks. | Izvajanje Akcijskega načrta za integriran okvir notranje kontrole (COM(2006) 9) bi moralo nadalje spodbujati sistem notranjih kontrol. |
| Delays in the follow-up by the Commission of the Court's audit findings | Zamude pri nadaljnjem ukrepanju Komisije v zvezi z revizijskimi ugotovitvami Sodišča |
| In general, the Commission has improved its follow-up to the Court's audit findings, although delays persist (paragraphs 6.46-6.47). | (See also Annual Report concerning the financial year 2002, paragraphs 5.44 to 5.52; Annual Report concerning the financial year 2003, paragraphs 5.63 to 5.65; Annual Report concerning the financial year 2004, paragraph 5.46). | The Commission has introduced a database to assist its follow-up activity. | The Commission should seek to ensure a comprehensive follow-up, avoiding any undue delays. | The Commission endeavours to follow up the Court's audit findings as expeditiously as possible. | Komisija je na splošno izboljšala svoje nadaljnje ukrepanje glede revizijskih ugotovitev Sodišča, čeprav še vedno prihaja do zamud (odstavka 6.46–6.47). | (Glej tudi Letno poročilo za proračunsko leto 2002, odstavki 5.44 do 5.52; Letno poročilo za proračunsko leto 2003, odstavki 5.63 do 5.65; Letno poročilo za proračunsko leto 2004, odstavek 5.46). | Komisija je uvedla podatkovno bazo, ki naj bi ji pomagala pri njenih dejavnostih nadaljnjega ukrepanja. | Komisija si mora prizadevati za zagotovitev izčrpnega nadaljnjega ukrepanja, ter se pri tem izogibati neupravičenim zamudam. | Komisija si prizadeva za čimprejšnje nadaljnje ukrepanje na podlagi revizijskih ugotovitev Sodišča. |
| CHAPTER 7 | POGLAVJE 7 |
| Internal policies, including research | Notranje politike, vključno z raziskavami |
| TABLE OF CONTENTS | KAZALO |
| Introduction | Uvod |
| Specific assessment in the context of the Statement of Assurance | Posebna ocena v okviru izjave o zanesljivosti |
| Audit scope | Obseg revizije |
| Legality and regularity of transactions | Zakonitost in pravilnost transakcij |
| Over-declaration of costs | Prijavljanje previsokih stroškov |
| Supervisory and control systems | Nadzorni in kontrolni sistemi |
| Audit certification system for FP6 | Sistem revizijskega potrjevanja za šesti okvirni program |
| The Commission's ex-post financial audits | Komisijine naknadne finančne revizije |
| Supervision of National Agencies in the field of education and culture | Nadzor nacionalnih agencij na področju izobraževanja in kulture |
| Conclusions and recommendations | Zaključki in priporočila |
| Special Reports issued since the last Annual Report | Posebna poročila, objavljena po zadnjem Letnem poročilu |
| THE COURT'S OBSERVATIONS | THE COMMISSION'S REPLIES | UGOTOVITVE SODIŠČA | ODGOVORI KOMISIJE |
| INTRODUCTION | UVOD |
| 7.1. | The budgetary area of Internal Policies (IP), which covers a wide range of activities contributing to the development of the single market, entailed 9 549 million euro of commitments (see Graph 7.1 ) and 7 972 million euro of payments (see Graph 7.2 ) in 2005. More than half of the payments related to Research and Technological Development (RTD). | | 7.1 | Proračunsko področje notranjih politik pokriva širok razpon dejavnosti, ki prispevajo k razvoju enotnega trga, v letu 2005 pa je zajemalo 9 549 milijonov EUR obveznosti (glej Diagram 7.1 ) in 7 972 milijonov EUR plačil (glej Diagram 7.2 ). Več kot polovica plačil je bila povezana z raziskavami in tehnološkim razvojem. | |
| 7.2. | The Commission directly manages the majority of IP actions (1). As a general rule, IP actions are implemented through multi-annual programmes allocating grants to private and public beneficiaries. The grants are usually paid through advances, followed by interim and final payments mainly based on the reimbursement of costs reported by the beneficiary. The principal inherent risk to the legality and regularity of the underlying transactions is that beneficiaries may overstate costs in their declarations, partly due to complex legal and contractual provisions, such as insufficiently clear definitions of eligible costs. A lack of sufficient sanction mechanisms amplifies the risk. | 7.2. | The Commission has already taken actions to further reduce inherent risks concerning the legality and regulartiy of the underlying transactions, for example in the proposals for the Seventh Framework Programme for research, however a system based on reimbursement of actual costs remains complex. A considerable amount of guidance is available to provide as much advice and support as possible to the participants. | More dissuasive sanctions have been introduced. Simplifying modifications to the Financial Regulation and its Implementing Rules have also been proposed, which will contribute to reducing complexity. | 7.2 | Večino ukrepov notranjih politik neposredno upravlja Komisija (1). Na splošno se ukrepi notranjih politik izvajajo prek večletnih programov, pri katerih se zasebnim in javnim upravičencem dodeljujejo donacije. Donacije se običajno izplačajo s predujmi, tem pa sledijo vmesna in končna plačila, ki večinoma temeljijo na povračilu stroškov, ki jih prijavi upravičenec. Glavno pripadajoče tveganje za zakonitost in pravilnost s tem povezanih transakcij je, da upravičenci v svojih izjavah lahko prijavijo previsoke stroške, za kar so deloma krive zapletene zakonske in pogodbene določbe, kot so premalo jasne opredelitve upravičenih stroškov. Tveganje povečuje tudi pomanjkanje zadostnih sankcijskih mehanizmov. | 7.2 | Komisija je že sprejela ukrepe za nadaljnje zmanjšanje pripadajočih tveganj glede zakonitosti in pravilnosti povezanih transakcij, na primer, v predlogih 7. okvirnega programa za raziskave, vendar pa sistem, ki temelji na povračilu dejanskih stroškov, še naprej ostaja zapleten. Da bi udeležencem zagotovili kar največ nasvetov in podpore, so na voljo številne smernice. | Uvedene so bile bolj odvračilne sankcije. Prav tako so bile predlagane poenostavitvene spremembe finančne uredbe in njenih izvedbenih pravil, kar bo tudi pripomoglo k zmanjšanju zapletenosti. |
| 7.3. | Such an environment requires effective controls at Commission level. The procedures applied by the Commission consist mainly of checks on cost declarations prior to payment and financial audits at the final beneficiary level after payment has been made. Several programmes require the cost declarations (2) submitted by beneficiaries to be certified by an independent auditor. Since 2003, the Commission has initiated action plans aimed at reducing the risk of overstatement of cost declarations. | | 7.3 | Takšno okolje zahteva uspešne kontrole na ravni Komisije. Postopki, ki jih uporablja Komisija, so v glavnem sestavljeni iz pregledov izjav o stroških, ki se izvedejo pred plačilom, in iz finančnih revizij na ravni končnega upravičenca, ki se izvedejo po izvršitvi plačila. Za več programov se zahteva, da izjave o stroških (2), ki jih predložijo upravičenci, potrdi zunanji revizor. Od leta 2003 Komisija izvaja akcijske načrte, namenjene zmanjševanju tveganja, da se v izjavah prijavijo previsoki stroški. | |
| SPECIFIC ASSESSMENT IN THE CONTEXT OF THE STATEMENT OF ASSURANCE | POSEBNA OCENA V OKVIRU IZJAVE O ZANESLJIVOSTI |
| Audit scope | Obseg revizije |
| 7.4. | The audit focused on the following: | (a) | a sample of commitments and payments authorised in 2005; | (b) | the steps taken by the Commission to reduce over-declarations of costs; | (c) | the way selected supervisory and control systems work: | — | the system of audit certificates introduced for the Sixth Framework Programme for research and technological development (FP6), | — | an analysis of the evolution of the Commission's ex-post financial audits in the area of IP and a review of the ex-post audit function of Directorate-General for Education and Culture (DG EAC) and Directorate-General for Enterprise and Industry (DG ENTR), | — | DG EAC's supervisory and control systems for actions implemented by National Agencies (NAs). | | 7.4 | Revizija je bila osredotočena na: | (a) | vzorec obveznosti in plačil, odobrenih leta 2005; | (b) | Komisijine ukrepe za zmanjševanje prijavljanja previsokih stroškov; | (c) | način delovanja izbranih nadzornih in kontrolnih sistemov: | — | sistem revizijskih potrdil, uveden za šesti okvirni program za raziskave in tehnološki razvoj, | — | analizo razvoja Komisijinih naknadnih finančnih revizij na področju notranjih politik in pregled funkcije naknadne revizije, ki jo imata Generalni direktorat za izobraževanje in kulturo (GD EAC) in Generalni direktorat za podjetništvo in industrijo (GD ENTR), | — | nadzorne in kontrolne sisteme GD EAC za ukrepe, ki jih izvajajo nacionalne agencije. | |
| Legality and regularity of transactions | Zakonitost in pravilnost transakcij |
| 7.5. | The Court examined a sample of 11 commitments and 69 payments made by the Commission during 2005. For 22 payments the review of the legality and regularity of the underlying transaction was extended to include an audit at final beneficiary level. The Court also tested 13 of these payments in order to assess the audit certificate system. | | 7.5 | Sodišče je preučilo vzorec 11 obveznosti in 69 plačil s strani Komisije v letu 2005. Za 22 plačil je bil pregled zakonitosti in pravilnosti s tem povezanih transakcij razširjen tako, da je zajel revizijo na ravni končnega upravičenca. Sodišče je tudi preizkusilo 13 od teh plačil, da bi ocenilo sistem revizijskih potrdil. | |
| Material level of errors in costs declared by the beneficiaries | Pomembna stopnja napak pri stroških, ki so jih prijavili upravičenci |
| 7.6. | The Court detected an overall material level of errors in three quarters of the transactions audited at final beneficiary level. The most frequent types of errors were: | 7.6. | The Commission is verifying the Court's findings with the beneficiaries and if necessary it will take the appropriate measures both regarding the specifici beneficiaries and at system level. | 7.6 | Sodišče je odkrilo splošno pomembno stopnjo napak pri treh četrtinah transakcij, revidiranih na ravni končnega upravičenca. Najpogostejše vrste napak so bile: | 7.6 | Komisija potrjuje ugotovitve Sodišča glede upravičencev in, če bo treba, bo sprejela ustrezne ukrepe tako glede posameznih upravičencev kot na sistemski ravni. |
| (a) | lack of supporting evidence, in particular for working time charged, or double charging of costs; | (a) | The contractual provisions foresee that all costs claimed from the Commission for reimbursement need to be adequately substantiated by the contractors. The Commission will investigate the findings taking into account all relevant evidence on the working time charged. | (a) | pomanjkanje dokazil, zlasti za zaračunani delovni čas, ali dvojno zaračunavanje stroškov; | (a) | Pogodbene določbe predvidevajo, da morajo pogodbeniki vse stroške, ki se zahtevajo od Komisije za povračilo, ustrezno utemeljiti. Komisija bo raziskala ugotovitve in pri tem upoštevala vsa ustrezna dokazila o zaračunanem delovnem času. |
| (b) | use of average rates for personnel costs which deviate significantly from actual costs; | (b) | The Commission's own audits on comparable contracts show similar results: deviations occur both above and below average rates. Average rates can be accepted provided they are calculated according to a consistent methodology which does not generate average rates that are systematically higher than the actual costs. | (b) | uporaba povprečnih stopenj za stroške dela, ki znatno odstopajo od dejanskih stroškov; | (b) | Tudi Komisijine revizije na primerljivih pogodbah kažejo podobne rezultate: odstopanja se pojavljajo nad in pod povprečnimi stopnjami. Povprečne stopnje je mogoče sprejeti pod pogojem, da se izračunajo po dosledni metodologiji, ki ne ustvarja povprečnih stopenj, sistematično višjih od dejanskih stroškov. |
| (c) | unjustified allocation of indirect costs to the action; | (c) | According to the explanations given by concerned beneficiaries, the Commission will take the appropriate actions. | (c) | neupravičena dodelitev posrednih stroškov za ukrep; | (c) | Komisija bo sprejela ustrezne ukrepe glede na obrazložitve zadevnih upravičencev. |
| (d) | claims of costs which do not meet the eligibility criteria. | (d) | The Commission will examine the Court's findings and take appropriate action. | (d) | zahtevki za stroške, ki ne ustrezajo merilom za upravičenost. | (d) | Komisija bo proučila ugotovitve Sodišča in sprejela ustrezne ukrepe. |
| Frequent absence of a reliable time recording system | Pogosto ni zanesljivega sistema za evidentiranje časa |
| 7.7. | In 5 out of 22 payments audited at beneficiary level, the Court had reservations about the quality of the time records. In these cases, part or all of the personnel costs declared could not be accepted. The regulatory framework stipulates that all the personnel costs incurred and charged have to be substantiated (3). However, the grant agreement does not provide clear provisions on how to fulfil this obligation. As suggested by the Court in its Opinion No 1/2006 on the Seventh Research and Development Framework Programme (4) it is essential that there is a clear requirement in the grant agreements to substantiate the working time of personnel involved in the action. | 7.7. | The Commission considers that the legal and contractual requirements for the justification of personnel cost as such are clear and sufficient and that the issues of reliable time recording appear independent from the level of detail of the contractual provisions. | The Commission considers a need for flexibility to allow the use of equivalent alternative solutions regarding the set-up of cost accounting of participants and will clarify the guidelines as regards time recording. | 7.7 | Pri 5 od 22 plačil, revidiranih na ravni upravičenca, je imelo Sodišče pridržke glede kakovosti evidenc o času. V teh primerih ni bilo mogoče sprejeti dela ali celote prijavljenih stroškov dela. Uredbeni okvir določa, da je vse nastale in zaračunane stroške dela treba utemeljiti (3). Vendar sporazum o donacijah ne zagotavlja jasnih določb o izpolnjevanju te obveznosti. Kot je v svojem Mnenju št. 1/2006 o sedmem okvirnem programu za raziskave in razvoj (4) predlagalo Sodišče, je bistveno, da je v sporazumih o donacijah (dodelitvi sredstev) jasna zahteva po utemeljitvi delovnega časa osebja, ki sodeluje pri ukrepu. | 7.7 | Komisija meni, da so pravne in pogodbene zahteve po utemeljitvi stroškov dela jasne in zadostne in da se zdi vprašanje zanesljivosti evidentiranja časa neodvisno od stopnje podrobnosti pogodbenih določil. | Komisija meni, da je prilagodljivost potrebna zaradi možnosti uporabe primerljivih alternativnih rešitev glede vzpostavitve stroškovnega računovodstva udeležencev, smernice za evidentiranje časa pa bo podrobneje pojasnila. |
| 7.8. | Over the years and various programmes in the IP area, the Commission has not succeeded in ensuring that beneficiaries implement a reliable system for recording personnel costs. In its Opinion No 1/2006 the Court explained on what conditions and in which circumstances cost reimbursement could be, in the area of research, replaced by lump sum finance. In view of the advantages of a results-based financing system for the scientific accountability of research programmes, the Court also encouraged the Commission to continue its reflections on more extensive use of lump sum financing. | 7.8. | The Commission can specify the target to be achieved by the benficaries, but can never provide absolute assurance regarding the relibility of the many thousands of beneficaries' systems. The realistic aim is to reduce the risk of illegality and irregularity in this area to acceptable levels. Progress will continue in the frame of the Commission's action plan towards an integrated internal control framework (COM(2006) 9 of 17 January 2006). | The Commission welcomes the encouragement of the Court. Any move to systems based on extensive use of scales of unit costs or lump sums need to be carefully prepared and thoroughly examined beforehand. For example, a system based on lump sums creates other monitoring problems such as how to deal with payments if the expected milestones or results are not achieved or only partially achieved. As indicated in its Synthesis of the Commission's Management Achievements in 2005 (COM(2006) 277 final), the Commission will expand its use of simplified funding mechanisms such as lump sums, scales of unit costs and average rates, including through the rules of participation proposed for FP7. | 7.8 | Tekom let in pri različnih programih na področju notranjih politik Komisiji ni uspelo zagotoviti, da bi upravičenci izvajali zanesljiv sistem za evidentiranje stroškov dela. V svojem Mnenju št. 1/2006 je Sodišče pojasnilo, pod kakšnimi pogoji in v kakšnih okoliščinah bi bilo povračilo stroškov na področju raziskav mogoče nadomestiti s financiranjem s povprečnino. Glede na prednosti sistema financiranja za znanstveno odgovornost raziskovalnih programov, ki temelji na rezultatih, je Sodišče Komisijo tudi spodbudilo k nadaljnjemu razmisleku o širši uporabi financiranja s povprečninami. | 7.8 | Komisija lahko določi cilje, ki naj bi jih dosegli upravičenci, nikoli pa ne more zagotoviti absolutne zanesljivosti različnih sistemov več tisoč upravičencev. Realni cilj je zmanjšati tveganja nezakonitosti in nepravilnosti na tem področju na sprejemljivo raven. Napredek se bo nadaljeval v okviru Akcijskega načrta Komisije za integriran okvir notranje kontrole (COM(2006) 9 konč. z dne 17. januarja 2006). | Komisija pozdravlja spodbudo Sodišča. Vsakršen prehod na sisteme, ki bi temeljili na široki uporabi ponderiranih enotnih stroškov ali povprečnin, je treba previdno pripraviti in podrobno proučiti vnaprej. Na primer, sistem, ki temelji na povprečninah, povzroča drugačne težave pri nadzorovanju, kot je vprašanje, kako obravnavati plačila, če pričakovani mejniki ali cilji niso izpolnjeni ali so izpolnjeni le delno. Kot je navedeno v Zbirnem poročilu o dosežkih Komisije pri upravljanju v letu 2005 (COM(2006) 277 konč.), bo Komisija razširila uporabo mehanizmov za poenostavljeno financiranje, kot so povprečnine, ponderirani enotni stroški ali povprečne stopnje, tudi skozi pravila za udeležbo, predlagana za sedmi okvirni program. |
| Commission errors in applying scheme rules | Napake Komisije pri uporabi pravil sheme |
| 7.9. | The Court detected errors by the Commission in applying scheme rules in the case of 13 out of 69 payments audited. For one TEN-T transaction, the EU contribution was 50 % instead of the 10 % ceiling stipulated in the rules, leading to an overpayment of 146 million euro. Two other transactions (78 million euro in total) concerned contributions to the Galileo Joint Undertaking (GJU). The Court observes that these payments took the form of contributions to capital in accordance with the statutes of the GJU (Council Regulation (EC) No 876/2002), while they were managed as TEN-T grants, although the TEN-T legal base does not allow contributions to capital. | 7.9. | Two of the errors detected by the Court result from weaknesses in the management of contract amendments. For two additional cases, the Commission disagrees about the level of Community contribution applicable to the audited beneficiary. | The TEN-T transaction concerns the ERTMS project (5) for which, between 1995 and 2003, a total of EUR 182,7 million was granted through 10 subsequent Commission decisions, covering 50 % of related studies costs. These 10 Commission decisions clearly indicate that their subject are studies which can benefit from a rate of co-financing of up to 50 % of the cost, as long as the overall support throughout the lifetime of the project remains within 10 % of the total project cost. | The Commission interprets the rules in force in the sense of a project including the whole deployment phase following the study phase. The ERTMS system can not be deployed in an isolated way and the Commission has even nominated a European coordinator for this phase. The cost of the project has thus been estimated at EUR 5 000 million (COM(2005) 298). The amount spent on studies is within the limit of 10 %. | Applying IPSAS accounting rules, the Commission has a factual shared control on the GJU but not the ownership of any shares of the capital of the entity, which is thus a ‘joint controlled entity’. The Commission considers that this fact and other operational arguments allow it to confirm the grant nature of the EU fund. | 7.9 | Sodišče je v primeru 13 od 69 revidiranih plačil našlo napake Komisije pri uporabi pravil sheme. Za eno transakcijo v zvezi z vseevropskim prometnim omrežjem (TEN-T) je prispevek EU namesto zgornje meje 10 %, ki jo določajo pravila, znašal 50 %, kar je privedlo do preplačila v znesku 146 milijonov EUR. Dve drugi transakciji (skupno 78 milijonov EUR) sta zadevali prispevke skupnemu podjetju Galileo. Sodišče ugotavlja, da so bila ta plačila izvršena v obliki prispevkov h kapitalu v skladu s statutom skupnega podjetja Galileo (Uredba Sveta (ES) št. 876/2002), upravljana pa so bila kot donacije TEN-T, čeprav pravna podlaga TEN-T ne dopušča prispevkov h kapitalu. | 7.9 | Dve napaki, ki jih je odkrilo Sodišče, izhajata iz pomanjkljivosti pri upravljanju sprememb pogodb. V dveh dodatnih primerih pa se Komisija ne strinja glede stopnje prispevka Skupnosti, ki velja za revidiranega upravičenca. | Transakcija v zvezi z vseevropskim prometnim omrežjem zadeva projekt Evropskega sistema za vodenje železniškega prometa (ERTMS) (5), za katerega je bilo med letoma 1995 in 2003 v desetih zaporednih odločbah Komisije odobrenih skupaj 182,7 milijona EUR, ki so krili 50 % s projektom povezanih stroškov študij. Teh deset odločb Komisije jasno kaže, da se nanašajo na študije, ki so lahko sofinancirane do višine 50 % stroškov, dokler skupna podpora v celotnem času trajanja projekta ostane v višini 10 % celotnih stroškov projekta. | Komisija si veljavna pravila razlaga v smislu, da projekt vključuje fazo uvajanja, ki sledi fazi študije. Sistema ERTMS ni mogoče uvesti ločeno in Komisija je celo imenovala evropskega koordinatorja te faze. Ocenjeni stroški projekta tako znašajo 5 milijard EUR (COM(2005) 298). Vsota, porabljena za študije, je znotraj zgornje meje 10 %. | Ob upoštevanju računovodskih pravil IPSAS ima Komisija dejanski deljeni nadzor nad Skupnim podjetjem Galileo, ne pa tudi lastništva kakršnega koli kapitala subjekta, ki je zato „subjekt s skupnim nadzorom“. Komisija meni, da ji to dejstvo in drugi operativni razlogi omogočajo potrditev, da gre v tem primeru za vrsto finančne podpore EU. |
| 7.10. | Tests by the Court on the sample of payments revealed that 11 payments had been made late. An analysis of the statistics on late payments reported by five Directorates General revealed that DG EAC did not have such statistics available, for Directorate-General for Research (DG RTD) and Directorate-General for Information Society and Media (DG INFSO) the situation had improved over the last three years and for Directorate-General for Energy and Transport (DG TREN) and DG ENTR the situation had worsened in comparison to 2003. | 7.10. | Delays in the development of the management information system in DG EAC held up the provision of reliable statistics in 2005. | In DG ENTR and DG TREN the performance in 2005 was adversely affected by a combination of factors including a major reorganisation of the DGs and the inadequate registration of suspensions of approval and payment period In 2006 the situation is improving thanks to corrective measures. | 7.10 | Preizkusi, ki jih je Sodišče izvedlo na vzorcu plačil, so pokazali, da je bilo 11 plačil izvršenih z zamudo. Analiza statističnih podatkov o zapoznelih plačilih, ki jih je sporočilo pet generalnih direktoratov, je pokazala, da GD za izobraževanje in kulturo (GD EAC) teh statističnih podatkov ni imel na razpolago, v Generalnem direktoratu za raziskave (GD RTD) in Generalnem direktoratu za informacijsko družbo in medije (GD INFSO) se je položaj v zadnjih treh letih izboljšal, v Generalnem direktoratu za energetiko in promet (GD TREN) in Generalnem direktoratu za podjetništvo in industrijo (GD ENTR) pa se je položaj v primerjavi z letom 2003 poslabšal. | 7.10 | Zamude v razvoju upravljavskega informacijskega sistema v Generalnem direktoratu za izobraževanje in kulturo so zadržale pripravo zanesljivih statističnih podatkov v letu 2005. | V Generalnem direktoratu za podjetništvo in industrijo (GD ENTR) in Generalnem direktoratu za energetiko in promet (GD TREN) je bilo delovanje v letu 2005 ovirano zaradi kombinacije več dejavnikov, med katerimi so velika reorganizacija generalnih direktoratov in neustrezna registracija začasnih ustavitev odobritev in plačilnih obdobij. V letu 2006 se razmere zaradi popravnih ukrepov izboljšujejo. |
| Over-declaration of costs | Prijavljanje previsokih stroškov |
| No clear strategy for the coordination of existing controls | Ni jasne strategije za usklajevanje obstoječih kontrol |
| 7.11. | The Commission does not have a clear approach or strategy on the coordination of key control procedures, such as the use of audit certificates, desk reviews of cost claims (basic checks or in-depth desk audits) and on-the-spot audits, to reduce the over-declaration of cost claims, and does not compare the costs of controls with the benefits they provide. | 7.11. | The Commission's action plan towards an integrated internal control framework of 17 January 2006 sets out actions to be taken by the Commission and its services, specifically aimed at making the audit certification process more effective, establishing guidelines for sampling for on-the-spot audits and the use of external auditors The action plan also foresees improved presentation of control strategies and peer review to ensure harmonisation at policy level. A six-monthly progress reporting on the implementation of actions to Council and the European Parliament has been agreed. | 7.11 | Komisija nima jasnega pristopa ali strategije za usklajevanje ključnih kontrolnih postopkov, kot so uporaba revizijskih potrdil, dokumentacijski pregledi zahtevkov za povračilo stroškov (osnovni pregledi ali poglobljene revizije dokumentacije) in revizije na kraju samem, da bi se zmanjšalo prijavljanje previsokih stroškov v zahtevkih, ter stroškov kontrol ne primerja s koristmi, ki jih zagotavljajo. | 7.11 | Akcijski načrt Komisije za integriran okvir notranje kontrole z dne 17. januarja 2006 določa ukrepe, ki jih mora sprejeti Komisija in njene službe, ter je posebej usmerjen v zagotovitev učinkovitejšega postopka potrjevanja revizij, oblikovanje smernic vzorčenja za revizije na kraju samem in uporabo zunanjih revizorjev. Akcijski načrt prav tako predvideva izboljšano predstavitev strategij kontrole in strokovnih pregledov, da se zagotovi uskladitev na ravni politike. Dogovorjeno je bilo šestmesečno poročanje Svetu in Evropskemu parlamentu o napredku pri izvajanju ukrepov. |
| No reliable indicators for over-declarations | Ni zanesljivih kazalnikov za previsoko prijavljene stroške |
| 7.12. | The Commission does not have a reliable set of indicators to monitor the incidence of over-declaration of costs and the way the related control systems work. The only existing indicators are based on the adjustment rates resulting from ex-post audits. There is no common approach to the reporting of the adjustment rates and the samples are not representative. As a consequence the Court cannot derive assurance from the Commission's indicators regarding the effectiveness of the control systems in respect of over-declaration of costs (6). | 7.12. | The Commission considers the results of ex post controls as the most reliable indicators as only a full audit on the spot can determine with certainty the eligibility of the costs claimed and their compliance with the provisions of the contract. In 2005 a common methodology has been developed by Commission services in the research area in line with the Commission Synthesis Report 2004 in order to harmonise the assessment of errors arising during the execution of the programme by Commission services. Improvements in the representativity of sampling will be addressed in the action plan towards an integrated internal control framework. | 7.12 | Komisija nima zanesljivega niza kazalnikov za spremljanje pojava prijavljanja previsokih stroškov in načina delovanja s tem povezanih kontrolnih sistemov. Edini obstoječi kazalniki temeljijo na popravkih upravičenih stroškov, ki so rezultat naknadnih revizij. Ni skupnega pristopa k poročanju o prilagoditvenih stopnjah in vzorci niso reprezentativni. Posledično Sodišče iz kazalnikov Komisije ne more pridobiti zagotovila glede uspešnosti kontrolnih sistemov v zvezi s prijavljanjem previsokih stroškov (6). | 7.12 | Komisija meni, da so rezultati naknadne kontrole najzanesljivejši kazalci, saj samo popolna revizija na kraju samem lahko zanesljivo ugotovi upravičenost zahtevkov za povračilo stroškov in njihovo skladnost z določbami pogodbe. V letu 2005 so službe Komisije na področju raziskav razvile skupno metodologijo, ki je v skladu z zbirnim poročilom Komisije za leto 2004, da bi tako uskladile ocenjevanje napak, do katerih prihaja med izvajanjem programa v službah Komisije. Izboljšave reprezentativnosti vzorcev bodo obravnavane v akcijskem načrtu za integriran okvir notranje kontrole. |
| Inadequate implementation of action plans | Neustrezno izvajanje akcijskih načrtov |
| 7.13. | As explained in paragraph 7.3, the Commission has introduced action plans designed to reduce over-declarations of costs. The following essential aspects of the plans have not been implemented in a satisfactory way: | 7.13. | | 7.13 | Kot je pojasnjeno v odstavku 7.3, je Komisija uvedla akcijske načrte, zasnovane za zmanjšanje prijavljanja previsokih stroškov. Naslednji bistveni vidiki načrtov niso bili izvedeni zadovoljivo: | 7.13 | |
| (a) | increasing the number of ‘desk audits’, involving checks on additional supporting documentation requested (such as time records or invoices); | (a) | Although additional assurance can be gained, the scope and dimension of desk controls remain limited. Their application for FP5 is made on a case by case basis by decision of the authorising officer, also taking into account the available resources. | (a) | povečanje števila „revizij dokumentacije“, ki zajema preglede zahtevane dodatne dokumentacije (kot so evidence o času ali računi); | (a) | Čeprav je mogoče pridobiti dodatna zagotovila, pa področje in obseg revizij dokumentacije ostajata omejena. O njihovi uporabi za peti okvirni program odloča odredbodajalec za vsak primer posebej in pri tem upošteva tudi razpoložljiva sredstva. |
| (b) | increasing the number of on-the-spot audits (see paragraphs 7.19-7.20); | (b) | The year 2005 must be considered as atypical for the reasons developed in the reply to paragraphs 7.19. and 7.20. For FP5, the Commission has increased the overall number of audits of participants compared to previous framework programmes. | (b) | povečanje števila revizij na kraju samem (glej odstavka 7.19–7.20); | (b) | Leto 2005 je treba obravnavati kot netipično zaradi vzrokov, navedenih v odgovorih v odstavkih 7.19–7.20. Za peti okvirni program je Komisija, v primerjavi s predhodnimi okvirnimi programi, povečala število revizij udeležencev. |
| (c) | developing a harmonised methodology for the reporting and selection of ex-post audits (see paragraph 7.12); | (c) | Common principles for control strategies will be developed as part of the Commission's action plan towards an integrated control framework. At present, a common audit policy of the Research DGs is developed within the research family, and DG ENV is elaborating an ex post audit plan as well as a reserve audit list for each year. This audit plan is based on internal risk assessment criteria and takes into consideration the audit requests of the operational units and is sent to those units, once approved, for information. | (c) | razvijanje usklajene metodologije za poročanje in izbiro naknadnih revizij (glej odstavek 7.12); | (c) | Skupna načela kontrolnih strategij bodo razvita v okviru Akcijskega načrta Komisije za integriran okvir notranje kontrole. Trenutno se skupna revizijska politika oblikuje v GD za raziskave v okviru raziskovalne skupnosti, GD za okolje pa razvija načrt naknadnih revizij ter seznam rezervnih revizij za vsako leto. Ta revizijski načrt temelji na notranjih merilih ocene tveganja in upošteva zahteve za revizijo operativnih enot ter je tem enotam, po odobritvi, poslan v vednost. |
| (d) | implementing a common IT system for FP6 (7); | (d) | The Commission's corporate IT systems for the management of FP6 support the management of research projects in research DGs while respecting the organisation of the Commission's services. Work is continuing in this area. | (d) | izvajanje skupnega informacijskega sistema za šesti okvirni program (7); | (d) | Komisijin skupni informacijski sistem za upravljanje šestega okvirnega programa podpira upravljanje raziskovalnih projektov v GD za raziskave in ob tem upošteva organizacijo služb Komisije. Delo na tem področju se nadaljuje. |
| (e) | simplifying the financial management of research FPs (see paragraph 7.16). | (e) | Simplification remains a major point of interest and action for the Commission. In FP7, measures including the extended use of lump sum financing, one common electronic registration desk for participants to submit their basic legal, administrative and financial data, simplification of the presentation of eligible costs based on contractors' usual accounting and management practices and principles are introduced. | (See also paragraph 7.16). | (e) | poenostavitev finančnega upravljanja okvirnih raziskovalnih programov (glej odstavek 7.16). | (e) | Poenostavitev ostaja v središču zanimanja in delovanja Komisije. Sedmi okvirni program uvaja ukrepe, ki vključujejo razširjeno uporabo financiranja s povprečninami, eno skupno elektronsko prijavno službo, preko katere udeleženci predložijo osnovne pravne, upravne in finančne podatke, ter poenostavitev predstavitve upravičenih stroškov, ki temeljijo na običajnih upravnih postopkih in načelih pogodbenika. | (Glej tudi odstavek 7.16.) |
| Supervisory and control systems | Nadzorni in kontrolni sistemi |
| 7.14. | The frequency and the material level of errors, stemming mainly from complex contractual provisions and guidelines and the inherently high risk of over-declaration, underline the importance of effective controls at Commission level. However, the Court's audit of supervisory and control systems revealed weaknesses in the following areas: | (a) | the audit certification system for FP6; | (b) | the Commission's ex-post financial audits in the IP area as a whole; | (c) | the supervisory and control systems of NAs in the field of education and culture. | 7.14. | See answer to 7.2. | On the detailed observations of the Court, see the Commissions replies in paragraphs 7.16. to 7.27. | 7.14 | Pogostost in pomembna stopnja napak, ki večinoma izvirajo iz zapletenih pogodbenih določb in smernic ter že samo po sebi visokega tveganja prijavljanja previsokih stroškov, poudarjajo pomembnost uspešnih kontrol na ravni Komisije. Vendar je revizija nadzornih in kontrolnih sistemov, ki jo je izvedlo Sodišče, pokazala pomanjkljivosti na naslednjih področjih: | (a) | sistem revizijskega potrjevanja za šesti okvirni program; | (b) | Komisijine naknadne finančne revizije na področju notranjih politik v celoti; | (c) | nadzorni in kontrolni sistemi nacionalnih agencij na področju izobraževanja in kulture. | 7.14 | Glej odgovor na 7.2. | O podrobnih ugotovitvah Sodišča glej odgovore Komisije v odstavkih 7.16 do 7.27. |
| Audit certification system for FP6 | Sistem revizijskega potrjevanja za šesti okvirni program |
| 7.15. | A key control introduced in FP6 with the aim of reducing the over-declaration of costs, is the requirement to have cost claims in relation to interim and/or final payments (8) certified by an independent auditor or a competent public officer in the case of certain public bodies. The Court analysed this certification system in order to assess the contribution that it can provide to the assurance regarding the legality and the regularity of the underlying transactions. | | 7.15 | Ključna kontrola, uvedena pri šestem okvirnem programu za zmanjševanje prijavljanja previsokih stroškov, je zahteva, da zahtevke za povračilo stroškov v zvezi z vmesnimi in/ali končnimi plačili (8) potrdi zunanji revizor oziroma v primeru nekaterih javnih organov pristojni javni uslužbenec. Sodišče je analiziralo ta sistem potrjevanja, da bi ocenilo prispevek, ki ga lahko da k zagotovilu o zakonitosti in pravilnosti s tem povezanih transakcij. | |
| Complexity of FP6 financial provisions affects audit certification system | Zapletenost finančnih določb za šesti okvirni program vpliva na sistem revizijskega potrjevanja |
| 7.16. | The FP6 funding schemes remain complicated. The contractual provisions are too general and insufficiently clear, especially regarding eligibility criteria and the independence of certifying auditors (in particular competent public officers) and they are rendered even more complex by complicated non-binding guidelines. The Commission only published the guidelines on audit certificates after a significant part of the audit certificates had already been submitted. Altogether, this has created uncertainty among beneficiaries and auditors about which rules apply. | 7.16. | The Commission considers that the contractual provisions, including details on eligibility criteria, are sufficiently clear, and participants can find further assistance in interpreting those provisions in the guide to financial issues. This guide includes a number of aspects relating to the issuance of audit certificates. Many FP6 contracts require certificates only at the end of the project. | The Commission has committed itself (9) to simplify the regulatory framework and fine tune the use of audit certificates. This will be done in the light of the experience gained. | 7.16 | Sheme financiranja šestega okvirnega programa ostajajo zapletene. Pogodbene določbe so presplošne in premalo jasne, zlasti glede meril za upravičenost in neodvisnosti revizorjev, ki izvajajo potrjevanje (posebno pristojnih javnih uslužbencev), zaradi kompleksnih nezavezujočih smernic pa so še bolj zapletene. Komisija je smernice za revizijska potrdila izdala šele, ko je bil velik del revizijskih potrdil že predložen. To je med upravičenci in revizorji ustvarilo negotovost glede tega, katera pravila se uporabljajo. | 7.16 | Komisija meni, da so pogodbene določbe, vključno s podrobnimi merili za upravičenost, dovolj jasne, udeleženci pa lahko dodatno pomoč najdejo v razlagi teh določb v vodiču po finančnih vprašanjih. Ta vodič vključuje številne vidike, povezane z izdajo revizijskih potrdil. Številne pogodbe iz šestega okvirnega programa potrebujejo potrdila šele ob zaključku projekta. | Komisija se je zavezala (9) poenostavitvi ureditvenega okvira in uskladitvi uporabe revizijskih potrdil. To bo narejeno ob upoštevanju pridobljenih izkušenj. |
| High frequency of material errors despite unqualified audit certificates | Velika pogostost pomembnih napak kljub revizijskim potrdilom brez pridržka |
| 7.17. | The Court audited 16 cost claims for which an unqualified audit certificate has been issued. In two thirds of the cases, the Court found that those claims were materially affected by errors, most of them associated with personnel costs and related overheads. Therefore, this control tool cannot yet provide adequate assurance of the costs claimed (10) (see Annex 7.2 for the overall assessment of the audit certificate system). | 7.17. | The error rates noted by the Court in the 16 audited cost claims are considerably lower than was the case in previous audits of uncertified cost claims. | On the basis of the findings of the Court, of the assessment of the certification system based on the ex post activity and of the survey of the Commission, the Commission will improve the audit certification system where possible. The Commission will further continue to evaluate and monitor the reliability of the audit certification system as an important part of the common audit strategy for FP6. | 7.17 | Sodišče je revidiralo 16 zahtevkov za povračilo stroškov, za katere je bilo izdano revizijsko potrdilo brez pridržka. V dveh tretjinah primerov je Sodišče ugotovilo, da so na te zahtevke pomembno vplivale napake, večinoma povezane s stroški dela in s tem povezanimi režijskimi stroški. Zato to kontrolno orodje še ne more zagotavljati ustreznega zagotovila glede zahtevanih stroškov (10) (glede splošne ocene sistema revizijskega potrjevanja glej Prilogo 7.2 ). | 7.17 | Stopnja napak, ki jih je Sodišče odkrilo v 16 zahtevkih za povračilo stroškov, je bistveno nižja kot v prejšnjih revizijah nepotrjenih zahtevkov za povračilo stroškov. | Na osnovi ugotovitev Sodišča, ocene sistema potrjevanja na osnovi naknadnega delovanja ter raziskave Komisije, bo Komisija izboljšala sistem potrjevanja revizij, kjer je to mogoče. Komisija bo še nadaljevala z ocenjevanjem in preverjanjem zanesljivosti sistema potrjevanja revizij kot pomembnega dela skupne revizijske strategije šestega okvirnega programa. |
| The Commission's ex-post financial audits | Komisijine naknadne finančne revizije |
| 7.18. | Certain types of errors can only be detected at final beneficiary level. A sufficient number of on-the-spot audits must therefore be carried out to detect and correct over-declarations and to obtain assurance as to the legality and regularity of the underlying transactions. The Court therefore analysed the information on ex-post audits carried out by or on behalf of the Commission and reviewed the manner in which DG EAC and DG ENTR carry out ex-post audits. | | 7.18 | Določene vrste napak je mogoče odkriti le na ravni končnega upravičenca. Zato je treba izvesti zadostno število revizij na kraju samem, da se prijavljanje previsokih stroškov ugotovi in popravi ter da se pridobi zagotovilo o zakonitosti in pravilnosti s tem povezanih transakcij. Zaradi tega je Sodišče analiziralo informacije o naknadnih revizijah, ki jih je izvedla Komisija oziroma so bile izvedene v njenem imenu, in pregledalo način, na katerega GD za izobraževanje in kulturo (GD EAC) in GD za podjetništvo in industrijo (GD ENTR) izvajata naknadne revizije. | |
| Significant reduction in the number of ex-post audits completed | Precejšnje zmanjšanje števila končanih naknadnih revizij |
| 7.19. | Although the average level of over-declaration detected by the Commission's ex-post audits remained material, the Court found that the overall number of finalised ex-post audits had dropped from 491 audits in 2004 to 267 in 2005 (see Table 7.1 and Annex 7.1 ). Only 1 % of all open contracts was subject to audit during 2005. | 7.19.-7.20. | The Commission had to reconsider its overall target of auditing 10 % of the FP5 contractors, because the final number of auditable FP5 contractors is considerably higher than anticipated (see Annual Report 2004, paragraph 6.20). Secondly, ex-post controls in 2005 mainly covered payments under FP5, and there is no intention to reduce the number of financial audits. The statistics in table 7.1 refer to closed audits and, due to the unavailability during a major part of 2004 of external audit capacity from external audit firms and to delays encountered with the newly appointed external audit firm, the year 2005 must be considered as an atypical year. Notwithstanding this, a substantial number of audits have been launched in 2004 and 2005. | A new framework contract for FP6 audits has been signed to provide adequate external support to implement the audit activity for FP6 (see paragraph 7.13.(b)). An audit strategy for FP6, including a concrete audit target, is being finalised. It will be reviewed in the light of audits results, cost/benefit considerations, and as an element of the overall control strategy. | 7.19 | Čeprav je povprečna raven prijavljanja previsokih stroškov, ki je bila odkrita pri naknadnih revizijah Komisije, ostala pomembna, je Sodišče ugotovilo, da se je skupno število končanih naknadnih revizij s 491 v letu 2004 zmanjšalo na 267 v letu 2005 (glej Tabelo 7.1 in Prilogo 7.1 ). V letu 2005 je bil predmet revizije le 1 % vseh nezaključenih pogodb. | 7.19–7.20 | Komisija je morala ponovno proučiti svoj splošni cilj izvajanja revizij za 10 % pogodbenikov petega okvirnega programa, saj je končno število pogodbenikov, preverljivih z revizijo, v petem okvirnem programu znatno višje, kakor je bilo pričakovano (glej Letno poročilo 2004, odstavek 6.20). Drugič, naknadne kontrole v letu 2005 so večinoma obsegale plačila iz petega okvirnega programa in ni nikakršnega namena zmanjšati število finančnih revizij. Statistični podatki iz tabele 7.1 se nanašajo na zaključene revizije in leto 2005 je treba obravnavati kot netipično, saj večji del leta 2004 ni bilo na voljo zunanjih revizijskih zmogljivosti zunanjih revizijskih podjetij ter zaradi zamud, do katerih je prišlo z novoimenovanim zunanjim revizijskim podjetjem. Ne glede na to je bilo v letih 2004 in 2005 začetih precejšnje število revizij. | Nova okvirna pogodba za revizije iz šestega okvirnega programa je bila sklenjena za zagotovitev ustrezne zunanje podpore pri izvajanju revizijske dejavnosti šestega okvirnega programa (glej poglavje 7.137.23(b)). Revizijska strategija šestega okvirnega programa, ki vključuje konkretne revizijske cilje, je v končni fazi priprave. Pregledana bo ob upoštevanju rezultatov revizij, analize stroškov in koristi in kot element splošne kontrolne strategije. |
| 7.20. | The reduction in the number of ex-post audits is most significant in the Research area, where it fell from 313 in 2004 to 68 in 2005 (see Table 7.1 and Annex 7.1 ). The Commission has again fallen short of its own target of auditing 10 % of FP5 contractors and has not yet set a concrete audit target for FP6, although advised to do so by the Court (11). During 2005, only three audits of FP6 grant agreements were carried out. This reduces the potential for timely corrective action in respect of problematic areas and diminishes the resulting dissuasive effect of the Commission's audit activities. | | 7.20 | Zmanjšanje števila naknadnih revizij je največje na področju raziskav, kjer se je število s 313 v letu 2004 zmanjšalo na 68 v letu 2005 (glej Tabelo 7.1 in Prilogo 7.1 ). Komisija znova ni dosegla lastnega cilja revidiranja 10 % izvajalcev petega okvirnega programa in še ni določila konkretnega revizijskega cilja za šesti okvirni program, čeprav ji je Sodišče to svetovalo (11). V letu 2005 so bile izvedene le tri revizije sporazumov o donacijah iz šestega okvirnega programa. To zmanjšuje možnosti za pravočasne popravne ukrepe v zvezi s težavnimi področji in iz tega izhajajoč odvračilni učinek revizijskih dejavnosti Komisije. | |
| Table 7.1 — Ex-post financial audits completed in 2005 | Directorate-General | Number of completed audits | Number of audited contracts | Number of open contracts | Value of audited contracts (million euro) | Value of open contracts (million euro) | Adjustments of eligible costs in favour of the Commission as a result of the audits | % audited contracts/open contracts | All programmes | Research programmes | 2004 | 2005 | 2004 | 2005 | 2004 | 2005 | 2004 | 2005 | 2004 | 2005 | 2004 | 2005 | 2004 | 2005 | 2004 | 2005 | | | | | | | | | | | | | | Value (million euro) | % value audited contracts | Value (million euro) | % value audited contracts | | | AGRI — Agriculture | 5 | 7 | | | 6 | 20 | 245 | 153 | 16,18 | 22,67 | 42,54 | 35,48 | 0,00 | 0,0 | 1,68 | 7,4 | 2,4 | 13,1 | EAC — Education and Culture | 75 | 66 | | | 80 | 66 | 15 884 | 11 748 | 24,10 | 23,14 | 740,30 | 570,46 | 7,80 | 32,4 | 3,20 | 13,8 | 0,5 | 0,6 | EMPL — Employment and Social Affairs | 25 | 33 | | | 27 | 37 | 1 639 | 1 553 | 11,53 | 14,47 | 139,56 | 131,11 | 0,19 | 1,7 | 0,37 | 2,6 | 1,6 | 2,4 | ENV — Environment | 42 | 44 | | | 73 | 49 | 1 748 | 1 774 | 35,07 | 68,60 | 385,87 | 431,30 | 1,18 | 3,4 | 0,47 | 0,7 | 4,2 | 2,8 | JLS — Justice, Freedom and Security | 8 | 11 | | | 47 | 46 | 901 | 1 055 | 28,60 | 17,90 | 117,00 | 177,00 | 2,53 | 8,8 | 1,10 | 6,1 | 5,2 | 4,4 | SANCO — Health and Consumer Protection | 8 | 7 | | | 12 | 7 | 522 | 476 | 6,29 | 5,34 | 153,90 | 165,58 | 0,36 | 5,8 | 0,27 | 5,1 | 2,3 | 1,5 | TREN — Energy and Transport (12) | 54 | 16 | 53 | 7 | 81 | 20 | 1 077 | 1 099 | 87,09 | 21,49 | 689,41 | 899,46 | 9,95 | 1,8 | 0,85 | 0,0 | 7,5 | 1,8 | ENTR — Enterprise and Industry | 43 | 8 | 34 | 1 | 64 | 8 | 1 684 | 1 672 | 38,12 | 22,28 | 221,96 | 305,75 | 1,00 | 2,6 | 1,38 | 6,2 | 3,8 | 0,5 | FISH — Fisheries and Maritime Affairs | 18 | 11 | 15 | 7 | 41 | 29 | 238 | 239 | 12,23 | 50,25 | 270,01 | 174,51 | 1,16 | 9,5 | 1,39 | 2,8 | 17,2 | 12,1 | INFSO — Information Society and Media (13) | 95 | 41 | 93 | 30 | 230 | 83 | 2 320 | 5 727 | 115,37 | 57,75 | 1 745,00 | 2 030,00 | 8,20 | 7,1 | 5,17 | 8,9 | 9,9 | 1,4 | RTD — Research | 118 | 23 | 118 | 23 | 167 | 35 | 7 696 | 8 906 | 263,40 | 38,25 | 3 451,39 | 5 032,43 | 2,79 | 1,1 | 0,72 | 1,9 | 2,2 | 0,4 | Total | 491 | 267 | 313 | 68 | 828 | 400 | 33 954 | 34 402 | 637,99 | 342,15 | 7 956,94 | 9 953,07 | 35,16 | 5,5 | 16,59 | 4,8 | 2,4 | 1,2 | Tabela 7.1 – Naknadne finančne revizije, dokončane leta 2005 | Generalni direktorat | Število končanih revizij | Število revidiranih pogodb | Število nezaključenih pogodb | Vrednost revidiranih pogodb (v milijonih EUR) | Vrednost nezaključenih pogodb (v milijonih EUR) | Popravki upravičenih stroškov v korist Komisije, ki so rezultat revizij | % revidiranih pogodb/nezaključene pogodbe | Vsi programi | Raziskovalni programi | 2004 | 2005 | 2004 | 2005 | 2004 | 2005 | 2004 | 2005 | 2004 | 2005 | 2004 | 2005 | 2004 | 2005 | 2004 | 2005 | | | | | | | | | | | | | | Vrednost (v milijonih EUR) | % vrednosti revidiranih pogodb | Vrednost (v milijonih EUR) | % vrednosti revidiranih pogodb | | | AGRI – kmetijstvo | 5 | 7 | | | 6 | 20 | 245 | 153 | 16,18 | 22,67 | 42,54 | 35,48 | 0,00 | 0,0 | 1,68 | 7,4 | 2,4 | 13,1 | EAC – izobraževanje in kultura | 75 | 66 | | | 80 | 66 | 15 884 | 11 748 | 24,10 | 23,14 | 740,30 | 570,46 | 7,80 | 32,4 | 3,20 | 13,8 | 0,5 | 0,6 | EMPL – zaposlovanje in socialne zadeve | 25 | 33 | | | 27 | 37 | 1 639 | 1 553 | 11,53 | 14,47 | 139,56 | 131,11 | 0,19 | 1,7 | 0,37 | 2,6 | 1,6 | 2,4 | ENV – okolje | 42 | 44 | | | 73 | 49 | 1 748 | 1 774 | 35,07 | 68,60 | 385,87 | 431,30 | 1,18 | 3,4 | 0,47 | 0,7 | 4,2 | 2,8 | JLS – pravosodje, svoboda in varnost | 8 | 11 | | | 47 | 46 | 901 | 1 055 | 28,60 | 17,90 | 117,00 | 177,00 | 2,53 | 8,8 | 1,10 | 6,1 | 5,2 | 4,4 | SANCO – zdravje in varstvo potrošnikov | 8 | 7 | | | 12 | 7 | 522 | 476 | 6,29 | 5,34 | 153,90 | 165,58 | 0,36 | 5,8 | 0,27 | 5,1 | 2,3 | 1,5 | TREN – energetika in promet (12) | 54 | 16 | 53 | 7 | 81 | 20 | 1 077 | 1 099 | 87,09 | 21,49 | 689,41 | 899,46 | 9,95 | 1,8 | 0,85 | 0,0 | 7,5 | 1,8 | ENTR – podjetništvo in industrija | 43 | 8 | 34 | 1 | 64 | 8 | 1 684 | 1 672 | 38,12 | 22,28 | 221,96 | 305,75 | 1,00 | 2,6 | 1,38 | 6,2 | 3,8 | 0,5 | FISH – ribištvo in pomorske zadeve | 18 | 11 | 15 | 7 | 41 | 29 | 238 | 239 | 12,23 | 50,25 | 270,01 | 174,51 | 1,16 | 9,5 | 1,39 | 2,8 | 17,2 | 12,1 | INFSO – informacijska družba in mediji (13) | 95 | 41 | 93 | 30 | 230 | 83 | 2 320 | 5 727 | 115,37 | 57,75 | 1 745,00 | 2 030,00 | 8,20 | 7,1 | 5,17 | 8,9 | 9,9 | 1,4 | RTD – raziskave | 118 | 23 | 118 | 23 | 167 | 35 | 7 696 | 8 906 | 263,40 | 38,25 | 3 451,39 | 5 032,43 | 2,79 | 1,1 | 0,72 | 1,9 | 2,2 | 0,4 | Skupaj | 491 | 267 | 313 | 68 | 828 | 400 | 33 954 | 34 402 | 637,99 | 342,15 | 7 956,94 | 9 953,07 | 35,16 | 5,5 | 16,59 | 4,8 | 2,4 | 1,2 |
| Weaknesses in the follow-up of ex-post audits by DG EAC and DG ENTR | Pomanjkljivosti nadaljnjega ukrepanja na podlagi naknadnih revizij, ki sta jih izvedla GD za izobraževanje in kulturo (GD EAC) in GD za podjetništvo in industrijo (GD ENTR) |
| 7.21. | As in previous years, the ex-post audits finalised by DG EAC during 2005 revealed a material level of over-declarations In 41 out of 62 audits material ineligible costs were detected. | 7.21. | DG EAC continues its audit strategy using an external audit company. A change in the external contractor took place over the reporting period as significant flaws in the work delivered were identified. The quality of the audits improved considerably through the cooperation with the new external contractor. Better and more accurate results are thus expected for the future. | 7.21 | Kot v prejšnjih letih so naknadne revizije, ki jih je v letu 2005 končal GD za izobraževanje in kulturo (GD EAC), razkrile pomembno stopnjo prijavljanja previsokih stroškov. Pri 41 od 62 revizij so bili ugotovljeni pomembni neupravičeni stroški. | 7.21 | GD za izobraževanje in kulturo (GD EAC) nadaljuje s svojo revizijsko strategijo ob uporabi zunanjega revizijskega podjetja. V obdobju, na katerega se je nanašalo poročilo, je bila opravljena zamenjava zunanjega pogodbenika, ker so bile pri opravljenem delu opažene velike pomanjkljivosti. Kvaliteta revizij se je s sodelovanjem z novim zunanjim pogodbenikom bistveno izboljšala. Zato se v prihodnosti pričakuje več in boljše rezultate. |
| 7.22. | The average time lapse between the date of the audit and the final audit report exceeded one year. Furthermore, the procedures regarding the follow-up to audits were inadequate. Of the 43 audits finalised during 2004 that revealed recoverable amounts, for 19 audits, no recovery had yet been made at the end of 2005. The Court and the Commission had already reported these weaknesses in DG EAC's ex-post audits (14). However, the situation has not significantly improved since these observations were made. | 7.22. | DG EAC terminated the cooperation with the external audit firm among other reasons because of the very late delivery of reports. The cooperation with the new contractor has shown far better results in terms of delivery. DG EAC stressess however, that audits often were carried out with difficult beneficiaries for which doubt occurred during the contractual period. Their legal situation complicated in certain cases the recovery procedure. DG EAC is establishing an action plan to improve the situation. | 7.22 | Med datumom revizije in končnim revizijskim poročilom je povprečno preteklo več kot leto dni. Poleg tega so bili postopki v zvezi z nadaljnjim ukrepanjem po revizijah neustrezni. Od 43 revizij, končanih v letu 2004, ki so pokazale izterljive zneske, za 19 revizij izterjava do konca leta 2005 še ni bila izvedena. Sodišče in Komisija sta že poročala o teh pomanjkljivostih v naknadnih revizijah GD za izobraževanje in kulturo (14). Toda položaj se od teh ugotovitev ni bistveno izboljšal. | 7.22 | GD EAC je prekinil sodelovanje z zunanjim revizijskim podjetjem med drugim tudi zaradi velikih zamud pri pripravi poročil. Sodelovanje z novim pogodbenikom je prineslo bistveno boljše rezultate glede časovnih rokov priprave poročil. Ob tem želi GD EAC poudariti, da so bile revizije pogosto opravljene s težavnimi upravičenci, o katerih so se med pogodbenim obdobjem pojavili dvomi. Njihovo pravno stanje je v nekaterih primerih zapletlo postopek izterjave. GD EAC pripravlja akcijski načrt za izboljšanje razmer. |
| 7.23. | The Court found that the number of audits finalised in DG ENTR fell from 43 in 2004 to 8 in 2005, mainly as a result of operational delays in the implementation of the audits planned. The follow-up to the audit findings was also inadequate. With regard to 32 audits finalised during 2004, for which amounts recoverable had been detected, in 15 cases no corrective actions had been taken by the end of 2005. | 7.23. | The reduction in the number of finalised audits was due to delays by the external audit firm in executing its tasks. There was no reduction in the level of the DG's audit activity: further to the eight finalised audits, 52 audits were at different stages of completion in 2005. Moreover since the start of FP5, the DG has launched audits for 21 % of contractors under this program. | As to the follow-up of the audit findings, corrective actions were taken in 2005 and strengthened in 2006 so as to ensure a systematic and timely application of the audit results. | 7.23 | Sodišče je ugotovilo, da se je število končanih revizij GD za podjetništvo in industrijo (GD ENTR) zmanjšalo s 43 v letu 2004 na 8 v letu 2005, predvsem zaradi operativnih zamud pri izvajanju načrtovanih revizij. Tudi nadaljnje ukrepanje na podlagi revizijskih ugotovitev je bilo neustrezno. Od 32 revizij, končanih leta 2004, pri katerih so bili ugotovljeni izterljivi zneski, v 15 primerih do konca leta 2005 niso bili sprejeti nobeni popravni ukrepi. | 7.23 | Do zmanjšanja števila opravljenih revizij je prišlo zaradi zamud v zunanjem revizijskem podjetju pri izvajanju njihovih nalog. V stopnji revizijske dejavnosti Generalnega direktorata ni bilo nikakršnih zmanjšanj: v letu 2005 je bilo poleg 8 opravljenih revizij še 52 revizij v različnih stopnjah priprave. Poleg tega je od začetka petega okvirnega programa Generalni direktorat začel revizije pri 21 % pogodbenikov tega programa. | Kot nadaljevanje ugotovitev revizij so bili v letu 2005 sprejeti popravni ukrepi, ki so bili v letu 2006 še okrepljeni, da se zagotovi sistematična in pravočasna uporaba rezultatov revizije. |
| Supervision of National Agencies in the field of education and culture | Nadzor nacionalnih agencij na področju izobraževanja in kulture |
| 7.24. | DG EAC entrusts the implementation of more than 60 % (15) of its budget to NAs. In order to provide reasonable assurance as to the legality and regularity of the underlying transactions, DG EAC should monitor the management and control systems of the NAs. | 7.24. | DG EAC is taking full responsibility for meeting the obligation of monitoring the management and control system of the NAs by establishing and following an action plan on the NAs implying system audits of all 99 NAs by the end of the period 2004 to 2006. | 7.24 | GD za izobraževanje in kulturo (GD EAC) prepušča izvajanje več kot 60 % (15) svojega proračuna nacionalnim agencijam. Za razumno zagotovilo glede zakonitosti in pravilnosti bi moral GD EAC spremljati upravljavske in kontrolne sisteme nacionalnih agencij. | 7.24 | GD EAC prevzema polno odgovornost za izpolnjevanje obveznosti nadzora upravljavskih in kontrolnih sistemov nacionalnih agencij z oblikovanjem in izvajanjem akcijskega načrta o nacionalnih agencijah, kar pomeni sistemske revizije vseh 99 nacionalnih agencij do konca obdobja 2004–2006. |
| Insufficient prior checks on NAs control systems | Nezadostni predhodni pregledi kontrolnih sistemov nacionalnih agencij |
| 7.25. | The Financial Regulation (FR) (16) requires the Commission to carry out checks on the management and control systems of the NAs before entrusting to them the implementation of Community Actions. In its 2003 annual activity report, DG EAC made a reservation concerning the non-compliance with this requirement. To remedy this, DG EAC established an action plan, which made provision for 99 system audits in NAs over the 2004 to 2006 period. As this action plan is still on-going (44 audit reports have been finalised), the Court considers that DG EAC still does not comply with the requirement of the FR. | 7.25. | DG EAC explained the absence of a reservation for 2004 in the answer to the Court's analysis of the Annual Activity Report. DG EAC made a reservation in the 2005 AAR concerning the management of the NAs. Provisions are included in the legal base for the new programmes covering the period 2007 to 2013 enabling the Commission to reasonably assure the legality and regularity of transactions carried out by NAs. | 7.25 | Finančna uredba (16) zahteva, da Komisija izvede preglede upravljavskih in kontrolnih sistemov nacionalnih agencij, preden jim zaupa izvajanje ukrepov Skupnosti. GD EAC je v svojem letnem poročilu o dejavnostih za leto 2003 izrazil pridržek glede neupoštevanja te zahteve. Za popravljanje tega stanja je GD EAC pripravil akcijski načrt, v katerem je za obdobje 2004–2006 predvidenih 99 revizij sistemov nacionalnih agencij. Ker ta akcijski načrt še poteka (končanih je bilo 44 revizijskih poročil), Sodišče meni, da GD EAC še vedno ne izpolnjuje zahteve iz Finančne uredbe. | 7.25 | GD EAC je obrazložil odsotnost pridržka za leto 2004 v odgovoru na analizo Sodišča o letnem poročilu o dejavnosti. GD EAC je v letnem poročilu o dejavnosti za 2005 izrazil pridržek glede upravljanja nacionalnih agencij. V pravno podlago novih programov za obdobje 2007–2013 so vključene določbe, ki Komisiji dajejo sprejemljivo zagotovilo o zakonitosti in pravilnosti transakcij, ki jih izvajajo nacionalne agencije. |
| Checks on control systems do not provide sufficient assurance | Pregledi kontrolnih sistemov ne dajejo ustreznega zagotovila |
| 7.26. | The Court could not obtain any evidence that the system audits included on-the-spot checks on projects implemented by the beneficiaries of the NAs. This limits the assurance as to the legality and regularity of the underlying transactions that can be provided by these audits. | 7.26. | While on the spot checks are not included in the task list of the external auditor, agencies are contractually obliged to carry them out. Where system audits revealed weaknesses in this respect, corrective action is taken. Moreover, the task list of the external contractor has, as from early 2006, been extended to include testing NA's activities in this area. | 7.26 | Sodišče ni moglo pridobiti nobenih dokazov, da so revizije sistemov vsebovale preglede na kraju samem projektov, ki jih izvajajo upravičenci nacionalnih agencij. To omejuje zagotovilo o zakonitosti in pravilnosti z izkazi povezanih transakcij, ki ga lahko nudijo te revizije. | 7.26 | Čeprav pregledi na kraju samem niso vključeni v seznam nalog zunanjih revizorjev, pa so agencije pogodbeno zavezane k njihovemu izvajanju. Kjer so sistemske revizije v tem pogledu razkrile pomanjkljivosti, so bili sprejeti popravljalni ukrepi. Poleg tega je bil v začetku leta 2006 seznam nalog zunanjih revizorjev razširjen in sedaj vključuje tudi preverjanje dejavnosti nacionalnih agencij na tem področju. |
| 7.27. | The Court's review of a sample of system audit reports (17) revealed several weaknesses in them, such as inappropriate or inconsistent classification of the importance of findings as well as insufficient action to correct the weaknesses identified (see Annex 7.2 for the overall assessment of the Commission's supervisory and control systems relating to the National Agencies). | 7.27. | The issue has been clarified with the new external contractor following detailed discussions. A common understanding will be applied throughout the remaining reports. Regarding the identified weaknesses DG EAC is taking appropriate action. | 7.27 | Pregled vzorca poročil o revizijah sistemov (17), ki ga je izvedlo Sodišče, je razkril več pomanjkljivosti v teh poročilih, kot je neustrezna ali nedosledna razvrstitev pomembnosti ugotovitev, pa tudi nezadostni ukrepi za popravljanje ugotovljenih pomanjkljivosti (za splošno oceno Komisijinih nadzornih in kontrolnih sistemov v zvezi z nacionalnimi agencijami glej Prilogo 7.2 ). | 7.27 | To vprašanje je bilo pojasnjeno v podrobnih razpravah z novim zunanjim pogodbenikom. Enotna razlaga se bo uporabljala v vseh drugih poročilih. Glede opaženih pomanjkljivosti GD EAC izvaja ustrezne ukrepe. |
| Conclusions and recommendations | Zaključki in priporočila |
| 7.28. | The Court's audit revealed a high frequency and material incidence of errors in payments to beneficiaries, which affected the legality and regularity of transactions. Furthermore, the assessment of the Commission's supervisory and control systems revealed that these systems do not provide assurance as to the legality and the regularity of the underlying transactions in the IP area. | 7.28. | Given the prohibitive cost of auditing every project on the spot, the Commission must tolerate a certain risk of error, the level of which is commensurate with the nature of the aid granted under internal policies. Directors-General draw on a number of information sources and indicators in establishing their annual declaration of assurance. These sources and indicators have been considered sufficient to provide reasonable assurance (in some cases with reservations). Work now continues with the improvement of the overall control system including all the parties (beneficiaries, independent auditors) in the frame of the action plan towards an integrated control framework. | 7.28 | Revizija Sodišča je pokazala veliko pogostost in pomembno število napak pri plačilih upravičencem, kar je vplivalo na zakonitost in pravilnost transakcij. Poleg tega je ocena Komisijinih nadzornih in kontrolnih sistemov pokazala, da ti sistemi ne dajejo zagotovila glede zakonitosti in pravilnosti z izkazi povezanih transakcij na področju notranjih politik. | 7.28 | Zaradi prevelikih stroškov, ki bi nastali pri reviziji vseh projektov na kraju samem, mora Komisija dopustiti določeno tveganje za napake, katerih stopnja je sorazmerna z vrsto pomoči, dodeljene v okviru notranjih politik. Generalni direktorji pri oblikovanju svojih letnih izjav o zanesljivosti upoštevajo številne vire informacij in kazalnike. Ti viri in kazalniki veljajo za dovolj zanesljive, da zagotovijo sprejemljivo zanesljivost (v nekaterih primerih s pridržki). Delo na področju izboljšanja celotnega sistema kontrole, ki vključuje vse strani (upravičenci, neodvisni revizorji), se nadaljuje znotraj akcijskega načrta za integriran okvir notranje kontrole. |
| 7.29. | The Court recommends that the Commission should: | 7.29. | | 7.29 | Sodišče priporoča, da Komisija: | 7.29 | |
| — | continue its efforts to simplify and to clarity further the rules governing the shared-cost programmes with respect to minimum requirements for time recording and, where appropriate, make more extensive use of lump sum financing to move to a results-based financing system (paragraphs 7.7-7.8 and 7.16-7.17) (18); | — | The Commission is pursuing those objectives across its internal policies and programmes. Its proposals for FP7 indicate that greater use can be made, where appropriate, of flat rates (including scale of unit costs) and lump sums within the terms of the Financial Regulation and its implementing rules. In addition, the grant agreements to be put in place for the Competitiveness and Innovation Framework Programme will include a method and the supporting tools for the beneficiary to report on personnel costs. | DG EAC seeks to allow for simple and clear rules to govern the implementation of its new programmes through the design of the legal base which also includes the use of lump sum financing arrangements where possible. | — | nadaljuje svoja prizadevanja za nadaljnjo poenostavitev in razjasnitev pravil, ki urejajo programe, za katere se stroški delijo, z upoštevanjem minimalnih zahtev za evidentiranje časa, ter, kjer je to primerno, uvede širšo uporabo financiranja s povprečninami za prehod na sistem financiranja, ki temelji na rezultatih (odstavki 7.7–7.8 in 7.16–7.17) (18); | — | Komisija tem ciljem sledi v vseh notranjih politikah in programih. Njeni predlogi sedmega okvirnega programa kažejo, da je mogoče, kjer je to ustrezno, v večji meri uporabljati pavšalne stopnje (vključno s ponderiranimi enotnimi stroški) in povprečnine v okviru pogojev iz finančne uredbe in njenih izvedbenih pravil. Poleg tega bodo sporazumi o donacijah, ki bodo oblikovani za Okvirni program za konkurenčnost in inovacije, vključevali metodo in podporna orodja, s katerimi bo upravičenec poročal o stroških dela. | GD EAC si z oblikovanjem pravne podlage, ki prav tako vključuje uporabo financiranja s povprečninami, kjer je to mogoče, prizadeva oblikovati preprosta in jasna pravila za vodenje izvajanja njegovih novih programov. |
| — | ensure rigorous and cost-conscious implementation of key controls to reduce over-declarations (paragraphs 7.11-7.13); | — | This is the objective addressed by the roadmap to an integrated control framework described in paragraph 7.28. | — | zagotovi strogo izvajanje ključnih kontrol ob zavedanju stroškov, da se zmanjša prijavljanje previsokih stroškov (odstavki 7.11–7.13); | — | To je cilj, ki ga obravnava časovni načrt za integriran okvir notranje kontrole, ki je opisan v odstavku 7.28. |
| — | improve the scope, quality and follow-up of the systems audits of NAs (paragraphs 7.24-7.27); | — | DG EAC has taken the necessary steps to improve the overall quality of ongoing system audits of NAs working in the framework of the current programmes. The new programmes covering the period 2007 to 2013 already take into account the recommendations of the Court when determining the implementation. | — | izboljša obseg in kakovost revizij sistemov nacionalnih agencij ter nadaljnje ukrepanje po njih (odstavki 7.24–7.27). | — | GD EAC je sprejel potrebne ukrepe za izboljšanje splošne kakovosti trenutnega sistema revizij nacionalnih agencij, ki delujejo v okviru sedanjih programov. Novi programi za obdobje 2007–2013 pri določanju izvajanja že upoštevajo priporočila Sodišča. |
| — | consider carefully the legal form of Joint Undertakings so as (1) to enable them to benefit from consistent funding schemes and (2) to enable a fair recognition of their nature and associated risks (paragraph 7.9). | — | The Commission has made proposals on this. | — | skrbno razmisli o pravni obliki skupnih podjetij, da (1) jim omogoči koristi doslednih shem financiranja in (2) omogoči pošteno priznanje njihove narave in s tem povezanih tveganj (odstavek 7.9). | — | Komisija je v ta namen pripravila predloge. |
| SPECIAL REPORTS ISSUED SINCE THE LAST ANNUAL REPORT | POSEBNA POROČILA, OBJAVLJENA PO ZADNJEM LETNEM POROČILU |
| 7.30. | Special report No 6/2005 on the Trans-European Network for Transport (TEN-T). | | 7.30 | Posebno poročilo št. 6/2005 o vseevropskem prometnem omrežju (TEN-T). | |
| (1) Management of some programmes such as the European Refugee Fund and the Schengen Facility is however shared with Member States; the Commission manages parts of the Socrates, Leonardo and Youth programmes through national agencies. | (1) Toda Komisija si upravljanje nekaterih programov, kot sta Evropski sklad za begunce in schengenski vir, deli z državami članicami; dele programov Socrates, Leonardo in Mladina (Youth) upravlja prek nacionalnih agencij. |
| (2) E.g. the Sixth Framework Programme for research and technological development (FP6), the Financial Instrument for the Environment (LIFE), Trans European Energy Networks (TEN-Energy). | (2) 7.1 Npr. šesti okvirni program za raziskave in tehnološki razvoj (FP6), finančni instrument za okolje (LIFE), vseevropsko energetsko omrežje (TEN-Energy). |
| (3) See e.g. the following model contracts: FP5, Article 23, Annex II; FP6, Article 19, Annex II; Ten-T, Article II, 14.1. | (3) Glej npr. naslednje vzorce pogodb: peti okvirni program, člen 23, Priloga II; šesti okvirni program, člen 19, Priloga II; Ten-T, člen II, 14.1. |
| (4) Opinion No 1/2006 of the European Court of Auditors on the proposal for a regulation of the European Parliament and of the Council laying down the rules for the participation of undertakings, research centers and universities in actions under the Seventh Framework Programme and for the dissemination of research results (2007 to 2013). | (4) Mnenje št. 1/2006 Evropskega računskega sodišča o predlogu uredbe Evropskega parlamenta in Sveta o določitvi pravil za udeležbo podjetij, raziskovalnih središč in univerz pri ukrepih v okviru sedmega okvirnega programa in razširjanju rezultatov raziskav (2007–2013). |
| (5) Feasibility Study for harmonisation at European level of safety and rail traffic management. | (5) Študija izvedljivosti za uskladitev varnosti in upravljanja železniškega prometa na evropski ravni. |
| (6) Opinion No 2/2004 of the European Court of Auditors on the 'single audit model', paragraph 48. | (6) Mnenje št. 2/2004 Evropskega računskega sodišča o modelu „enotne revizije“, odstavek 48. |
| (7) Annual Report concerning the financial year 2004, paragraph 6.10 and Opinion No 1/2006, paragraphs 41 and 42. | (7) Letno poročilo za proračunsko leto 2004, odstavek 6.10, in Mnenje št. 1/2006, odstavka 41 in 42. |
| (8) Only interim and/or final payments that meet certain criteria have to be certified. | (8) Potrditi je treba le vmesna in/ali končna plačila, ki ustrezajo določenim merilom. |
| (9) In its Synthesis of the Commission's Management Achievements in 2005 (COM(2006) 277 final). | (9) V svojem Zbirnem poročilu o dosežkih Komisije pri upravljanju v letu 2005 (COM(2006) 277 konč.). |
| (10) Opinion No 1/2006 of the European Court of Auditors, paragraphs 74 to 77. | (10) Mnenje št. 1/2006 Evropskega računskega sodišča, odstavki 74 do 77. |
| (11) Annual Report concerning the financial year 2004, Chapter 6, Annex 1. | (11) Letno poročilo za proračunsko leto 2004, poglavje 6, Priloga 1. |
| (12) Excluding TEN-T. | (12) Brez vseevropskega prometnega omrežja (TEN-T). |
| (13) Audits finalised in 2005 relating to Media have been included in the statistics of DG INFSO. | (13) Revizije v zvezi z mediji, končane v letu 2005, so vključene v statistične podatke za GD INFSO. |
| (14) Annual Report concerning the financial year 2003, paragraphs 6.32 and 6.33. | (14) Letno poročilo za proračunsko leto 2003, odstavka 6.32–6.33. |
| (15) 609 million euro in payments for 2005. | (15) 609 milijonov EUR v plačilih za leto 2005. |
| (16) Article 35 of the Implementing Rules of the Financial Regulation applicable to the general budget of the European Communities. | (16) Člen 35 podrobnih pravil za izvajanje Finančne uredbe, ki se uporablja za splošni proračun ES. |
| (17) The sample comprised 11 out of 44 audit reports finalised. | (17) V vzorcu je bilo zajetih 11 od 44 končanih revizijskih poročil. |
| (18) Opinion No 1/2006 of the European Court of Auditors, paragraphs 58 to 70 and 94. | (18) Mnenje št. 1/2006 Evropskega računskega sodišča, odstavki 58–70 in 94. |
| ANNEX 7.1 | PRILOGA 7.1 |
| Internal policies — Assessment of key aspects previously observed | Notranje politike — Ocena predhodno ugotovljenih ključnih vidikov |
| Observations | Action taken in 2005 | Recommendation Court of Auditors | Comments Commission | Ugotovitve | Ukrepi, sprejeti leta 2005 | Priporočilo Računskega sodišča | Pripombe Komisije |
| 1. Supervisory and control systems — RTD framework programmes | 1. Nadzorni in kontrolni sistemi – okvirni programi za raziskave in tehnološki razvoj |
| In 1998 the five Directorates-General operating the RTD framework programmes jointly formulated an audit approach, setting themselves for FP5 a target of auditing 10 % of the contractors (see the Annual Reports concerning the financial years 2001, 2002 and 2003, paragraph 6.30). These audits are to a large extent carried out by external audit firms on behalf of the Commission. | In 2004 the Commission adopted a common audit approach for FP6. A definition of measurable audit objectives for FP6, which can realistically be achieved, was still outstanding. | The total number of FP5 audits closed still falling short of target. | Although the new framework contract for the audit of FP5 indirect RTD actions was signed in November 2004, the Commission has experienced operational problems leading to a drop in the number of audits carried out. | The award of a contract for the audit of FP6 indirect RTD actions was not finalised during 2005. | In the absence of a reconsideration of the overall target of auditing 10 % of FP5 contractors, the Commission should reinforce its audit activities in order to achieve its audit target for FP5 without affecting the number of audits on FP6. | An audit target for FP6 has yet to be defined. | A new framework contract for FP6 should be signed to provide adequate external support to enable the Commission to implement its audit approach for FP6. | The emphasis of the FP6 audit policy is rather qualitative than quantitative | The target for FP5 has been reconsidered (see Annual Report 2004). | 2005 is an atypical year. The Commission is not reducing the number of audits. Audit activities continue at an intensive level. | The framework contract has been signed in 2006. | Leta 1998 je pet generalnih direktoratov, ki izvajajo okvirne programe za raziskave in tehnološki razvoj, skupaj oblikovalo revizijski pristop ter si za cilj pri petem okvirnem programu postavilo revidiranje 10 % izvajalcev (glej letna poročila za proračunska leta 2001, 2002 in 2003, odstavek 6.30). Te revizije v imenu Komisije v veliki meri izvajajo zunanja revizijska podjetja. | Leta 2004 je Komisija sprejela skupni revizijski pristop za šesti okvirni program. Opredelitve merljivih in realno uresničljivih revizijskih ciljev za šesti okvirni program še ni bilo. | Skupno število končanih revizij petega okvirnega programa je še vedno manjše od ciljnega. | Čeprav je bila nova okvirna pogodba za revidiranje posrednih ukrepov na področju raziskav in tehnološkega razvoja v okviru petega okvirnega programa podpisana novembra 2004, se je Komisija soočala z operativnimi težavami, ki so privedle do upada izvedenih revizij. | Oddaja javnega naročila za revidiranje posrednih ukrepov na področju raziskav in tehnološkega razvoja v okviru šestega okvirnega programa v letu 2005 ni bila končana. | Ker ni ponovne preučitve splošnega cilja revidiranja 10 % izvajalcev v okviru petega okvirnega programa, bi morala Komisija okrepiti svoje revizijske dejavnosti, da doseže svoj revizijski cilj za peti okvirni program, ne da bi to na število revizij šestega okvirnega programa. | Revizijski cilj za šesti okvirni program je treba še opredeliti. | Podpisati bi bilo treba novo okvirno pogodbo za šesti okvirni program, da se zagotovi ustrezna zunanja podpora, ki bo Komisiji omogočila izvajanje njenega revizijskega pristopa za šesti okvirni program. | Poudarek šestega okvirnega programa na področju revizije je predvsem kvalitativen in ne kvantitativen. | Cilj za peti okvirni program se je ponovno proučil (glej Letno poročilo za leto 2004). | Leto 2005 je netipično leto. Komisija ne bo zmanjšala števila revizij. Revizijske dejavnosti se intenzivno nadaljujejo. | Okvirna pogodba je bila sklenjena leta 2006. |
| 2. Supervisory and control systems — TEN-T | 2. Nadzorni in kontrolni sistemi – vseevropsko prometno omrežje (TEN-T) |
| The Court found that TEN-T actions were not covered by the Directorate-General for Energy and Transport's audit programme. Following the recommendations of the Court, DG TREN has established a specific framework contract for auditing TEN-T actions. A target has been set by DG TREN to audit each year at least 20 % of the projects and 35 % of total costs of projects finalised in the previous year. | In 2005, DG TREN audited 20 TEN-T financing decisions, representing 12 % of the projects and 49 % of the total costs of projects finalised in the previous year. | Although the target set by DG TREN has been only partially achieved, i.e. of auditing each year at least 35 % of total costs of projects finalised in the previous year, the target of auditing 20 % of projects has not been met. The necessary measures should be taken to ensure that the target set by DG TREN is reached. | In 2004, when DG TREN started auditing Trans-European network projects (TEN) the sample initially selected covered more than 35% of the total costs of the projects finalised in 2003. The aim of maintaining this target was fixed at this time together with the intention of covering 20% of the projects finalised. After issuing the drafts of the first batch of 20 audits, DG TREN realised that for cost efficiency reasons the target of auditing 20% of the projects was not pertinent since audits on TEN projects are rarely followed by financial adjustments, audit adjustments are compensated by eligible costs in excess of the amount foreseen in the decision. | DG TREN decided to stick to its audit policy of auditing a large part of the budget and to cover as many beneficiaries as possible but with a risk based approach and with reasonable audit costs. | Sodišče je ugotovilo, da ukrepi TEN-T niso bili zajeti v program revizij Generalnega direktorata za energetiko in promet. V skladu s priporočili Sodišča je GD TREN sklenil posebno okvirno pogodbo za revidiranje ukrepov TEN-T. Določil je cilj, da se letno revidira vsaj 20 % projektov in 35 % skupnih stroškov projektov, dokončanih v prejšnjem letu. | Leta 2005 je GD TREN revidiral 20 sklepov o financiranju v zvezi s TEN-T, kar predstavlja 12 % projektov in 49 % skupnih stroškov projektov, dokončanih v prejšnjem letu. | Cilj, ki ga je določil GD TREN, je bil dosežen le delno, saj kljub revidiranju več kot minimuma 35 % skupnih stroškov projektov, dokončanih v prejšnjem letu, cilj revidiranja 20 % projektov ni bil dosežen. Treba bi bilo sprejeti potrebne ukrepe, ki bi zagotovili, da se doseže cilj, ki si ga je zastavil GD TREN. | Ko je začel GD TREN leta 2004 izvajati revizije projektov vseevropskega omrežja (TEN), je prvotno izbrani vzorec zajemal več kot 35 % skupnih stroškov projektov, končanih v letu 2003. V tem času je bilo določeno, da se bo ohranjal ta cilj ter da bo v ta namen zajetih 20 % končanih projektov. Po izdaji osnutkov prve serije 20 revizij je GD TREN ugotovil, da cilj izvajanja revizij, in sicer 20 % projektov, zaradi stroškovne učinkovitosti ni primeren, saj revizijam projektov TEN redko sledijo finančni popravki, revizijski popravki pa se izravnajo z upravičenimi stroški, ki presegajo zneske, predvidene z odločbo. | GD TREN se je odločil, da bo vztrajal pri svoji revizijski politiki in izvajal revizije velikega deleža proračuna ter zajel čim več upravičencev, vendar s pristopom, ki temelji na oceni tveganja, in zmernimi revizijskimi stroški. |
| For TEN-T actions, eligible and ineligible costs are defined in the legal basis and the Commission Decisions (Annual Reports 2001 and 2002). | The Court found that these definitions are insufficiently specific to establish the actual costs incurred by the beneficiary. A new model Commission Decision was adopted in 2004, including a definition of eligible and ineligible costs and a modified definition of studies and works. | A further step was taken for new projects in 2005 with the inclusion in the decision text of binding models for the financial and technical reporting. | As proposed by the Court, in order to avoid financing construction works at the increased rate for studies, clear definitions of the scope of the two main forms of aid, ‘studies’ and ‘works’, still remain to be transposed into the legal basis and the financing decisions. | DG TREN already introduced clear definitions in the decision text of binding models for the financial and technical reporting. This inclusion has been welcome by the budgetary authority in its report 2004. The new draft TEN regulation (applicable in 2007) contains clear definitions of works and studies. | Upravičeni in neupravičeni stroški za ukrepe TEN-T so opredeljeni v pravni podlagi in odločbah Komisije (letni poročili za leti 2001 in 2002). | Sodišče je ugotovilo, da so te opredelitve premalo določne, da bi bilo mogoče ugotoviti dejanske stroške upravičenca. Leta 2004 je bil sprejet nov vzorec odločbe Komisije, ki zajema opredelitev upravičenih in neupravičenih stroškov ter spremenjeno opredelitev študij in del. | Z vključitvijo obveznih vzorcev za finančno in tehnično poročanje v besedilo odločbe je bil leta 2005 za nove projekte storjen nadaljnji korak. | Kot je predlagalo Sodišče, je v izogib financiranju gradbenih del z višjo stopnjo plačil za študije še vedno treba prenesti jasni opredelitvi obsega obeh glavnih oblik pomoči, „študij“ in „del“, v pravno podlago in sklepe o financiranju. | GD TREN je v besedilu odločbe že uvedel jasne opredelitve obveznih modelov za poročanje o finančnem položaju in tehničnih zahtevah glede poročanja. Glede te vključitve je proračunski organ izrazil odobravanje v svojem poročilu leta 2004. Novi osnutek uredbe TEN (veljaven od leta 2007) vsebuje jasne opredelitve del in študij. |
| ANNEX 7.2 | PRILOGA 7.2 |
| Supervisory and control systems | Nadzorni in kontrolni sistemi |
| A | Works well, few or minor improvements required. | A | Deluje dobro, potrebnih malo izboljšav ali manjše izboljšave. |
| B | Works just well enough but improvements desirable/necessary. | B | Deluje še dovolj dobro, vendar so zaželene/potrebne izboljšave. |
| C | Works, but not at a satisfactory level. | C | Deluje, vendar ne na zadovoljivi ravni. |
| System of audit certification FP6 | Commission | Intermediate level | Beneficiary | Overall assessment | Sistem revizijskega potrjevanja za šesti okvirni program | Komisija | Vmesna raven | Upravičenec | Splošna ocena |
| Conception | C | — | — | C | Zasnova | C | — | — | C |
| Practical transposition in procedural stages | — | compliance with standards | — | taking into account of experience | B | — | — | B | Praktičen prenos v stopnje postopka | — | skladnost s standardi | — | upoštevanje izkušenj | B | — | — | B |
| Actual operation | — | compliance with standards | — | taking into account of experience | C | — | C | C | Dejansko delovanje | — | skladnost s standardi | — | upoštevanje izkušenj | C | — | C | C |
| Results | — | remedial effect | — | preventive effect | B | — | C | C | Rezultati | — | popravljalni učinek | — | preventivni učinek | B | — | C | C |
| Overall assessment | B | — | C | B | Splošna ocena | B | — | C | B |
| Commission's supervisory and control systems relating to the National Agencies (NA) | Commission | Intermediate level | Beneficiary | Overall assessment | Komisijini nadzorni in kontrolni sistemi, povezani z nacionalnimi agencijami | Komisija | Vmesna raven | Upravičenec | Splošna ocena |
| Conception | B | — | — | B | Zasnova | B | — | — | B |
| Practical transposition in procedural stages | — | compliance with standards | — | taking into account of experience | C | — | — | C | Praktičen prenos v stopnje postopka | — | skladnost s standardi | — | upoštevanje izkušenj | C | — | — | C |
| Actual operation | — | compliance with standards | — | taking into account of experience | C | — | — | C | Dejansko delovanje | — | skladnost s standardi | — | upoštevanje izkušenj | C | — | — | C |
| Results | — | remedial effect | — | preventive effect | C | — | — | C | Rezultati | — | popravljalni učinek | — | preventivni učinek | C | — | — | C |
| Overall assessment | C | — | — | C | Splošna ocena | C | — | — | C |
| COMMENTS OF THE COMMISSION TO COMMISSION’S SUPERVISORY AND CONTROL SYSTEMS RELATIVE TO THE NATIONAL AGENCIES (NA) | PRIPOMBE KOMISIJE GLEDE NADZORNIH IN KONTROLNIH SISTEMOV KOMISIJE V ZVEZI Z NACIONALNIMI AGENCIJAMI (NA) |
| The Commission’s supervision and control systems relating to NAs include external auditors. The contracted audit firm and the contractual conditions were subject to change in the middle of the reporting period in order to improve the quality of the audits and the reports. Positive results were apparent already at the end of 2005. | Nadzorni in kontrolni sistemi Komisije v zvezi z nacionalnimi agencijami vključujejo zunanje revizorje. Pogodbena revizorska podjetja in pogodbeni pogoji so se spremenili sredi poročevalskega obdobja, da se izboljša kakovost revizij in poročil. Pozitivni rezultati so bili vidni že ob koncu leta 2005. |
| CHAPTER 8 | POGLAVJE 8 |
| External actions | Zunanji ukrepi |
| TABLE OF CONTENTS | KAZALO |
| Introduction | Uvod |
| Specific assessment in the context of the Statement of Assurance | Posebna ocena v okviru izjave o zanesljivosti |
| Audit scope | Obseg revizije |
| Legality and regularity of underlying transactions | Zakonitost in pravilnost z izkazi povezanih transakcij |
| Transactions carried out at Delegation level | Transakcije, izvedene na ravni delegacij |
| Transactions carried out at implementing organisation level | Transakcije, izvedene na ravni izvajalskih organizacij |
| Supervisory and control systems | Nadzorni in kontrolni sistemi |
| Risk analysis | Analiza tveganj |
| Information and communication | Informiranje in obveščanje |
| Commission control and audit activities | Kontrolne in revizijske dejavnosti Komisije |
| Internal audit | Notranja revizija |
| Decentralisation under CARDS | Decentralizacija v okviru CARDS |
| Conclusions and recommendations | Zaključki in priporočila |
| Follow-up of previous observations | Nadaljnje ukrepanje na podlagi prejšnjih ugotovitev |
| Verifications of United Nations organisations | Preverjanja organizacij Združenih narodov |
| Introduction | Uvod |
| The Financial and Administrative Framework Agreement (FAFA) | Okvirni finančni in upravni sporazum |
| Progress in 2005 in seeking agreement with the UN on aspects of financial control | Napredek v letu 2005 pri prizadevanju za sporazum z ZN o vidikih finančnega kontroliranja |
| Conclusion | Zaključek |
| Special Report No 25/98 concerning activities undertaken by the European Union in the field of nuclear safety in Central and Eastern Europe (CEEC) and in the New Independent States (NIS) from 1990 to 1997 | Posebno poročilo št. 25/98 o dejavnostih na področju jedrske varnosti, ki jih je Evropska unija od leta 1990 do leta 1997 izvajala v Srednji in Vzhodni Evropi ter v novih neodvisnih državah |
| Introduction | Uvod |
| Intervention strategy clarified but not free of shortcomings | Strategija ukrepov pomoči je razjasnjena, vendar ni brez pomanjkljivosti |
| Human resources and programme management have improved | Izboljšanje na področju človeških virov in pri upravljanju programov |
| Project implementation has improved, but some problems persist | Izvajanje projektov se je izboljšalo, vendar so nekatere težave še prisotne |
| Involvement of beneficiaries has improved slightly | Sodelovanje upravičencev se je rahlo izboljšalo |
| Conclusion and recommendations | Zaključek in priporočila |
| Special Reports issued since the last Annual Report | Posebna poročila, objavljena po zadnjem Letnem poročilu |
| THE COURT'S OBSERVATIONS | THE COMMISSION'S REPLIES | UGOTOVITVE SODIŠČA | ODGOVORI KOMISIJE |
| INTRODUCTION | UVOD |
| 8.1. | This chapter deals with the external aid financed from the general budget (1). The main areas are food aid/food security, humanitarian aid, NGO co-financing and relations with Asia, Latin America, the Commonwealth of Independent States, the western Balkans, the Middle East and the Southern Mediterranean. The Directorates-General for External Relations and for Development are responsible for formulating development cooperation policies, country/regional strategies and multiannual programming, and the EuropeAid Cooperation Office (EuropeAid) is responsible for their implementation. The Directorate-General for ‘Humanitarian Aid’ (DG ECHO) and ‘Enlargement’ (DG ELARG) are responsible for both the formulation of the policy and the strategy as well as for its implementation; DG ECHO for humanitarian aid and DG ELARG for CARDS (2). Diagrams III and IV of Annex I show the funds spent in 2005 for financial perspective Heading 4 ‘External actions’ (commitments: 5 516 million euro; payments: 5 013 million euro). The CARDS programme is implemented either through the EC Delegations (Albania, Bosnia and Herzegovina, and Croatia) or the European Agency for Reconstruction (Serbia and Montenegro, Kosovo and FYROM). | | 8.1 | Poglavje obravnava zunanjo pomoč, ki se financira iz splošnega proračuna (1). Glavna področja so pomoč v hrani/varnost hrane, humanitarna pomoč, sofinanciranje nevladnih organizacij in odnosi z Azijo, Latinsko Ameriko, Skupnostjo neodvisnih držav, zahodnim Balkanom, Bližnjim vzhodom in južnim Sredozemljem. Za oblikovanje politik razvojnega sodelovanja, pripravo državnih/regionalnih strategij in večletno načrtovanje programov sta odgovorna generalna direktorata za zunanje odnose ter za razvoj, medtem ko je za njihovo izvajanje odgovoren Urad za sodelovanje EuropeAid (EuropeAid). Generalni direktorat za humanitarno pomoč (GD ECHO) in Generalni direktorat za širitev (GD ELARG) sta odgovorna tako za oblikovanje in strategijo kot tudi za izvajanje politik; GD ECHO je odgovoren za humanitarno pomoč, GD ELARG pa za CARDS (2). V diagramih III in IV Priloge I so prikazana sredstva, ki so bila v letu 2005 porabljena v okviru razdelka 4 finančne perspektive „Zunanji ukrepi“ (obveznosti: 5 516 milijonov EUR; plačila: 5 013 milijonov EUR). Program CARDS se izvaja preko delegacij ES (Albanija, Bosna in Hercegovina ter Hrvaška) ali Evropske agencije za obnovo (Srbija in Črna Gora, Kosovo in Nekdanja jugoslovanska republika Makedonija). | |
| SPECIFIC ASSESSMENT IN THE CONTEXT OF THE STATEMENT OF ASSURANCE | POSEBNA OCENA V OKVIRU IZJAVE O ZANESLJIVOSTI |
| Audit scope | Obseg revizije |
| 8.2. | The overall objective of the specific assessment was to provide a conclusion as to the legality and regularity of underlying transactions in external actions. The audit comprised an evaluation of the supervisory and control systems which are designed to ensure the legality and regularity of transactions, supported by tests of transactions at the Delegations and implementing organisations. Transactions processed by Commission headquarters, mainly relating to direct budgets support and multi-regional projects, were not included in the Court's audit sample. The part of CARDS which is implemented through the European Agency for Reconstruction (3) is the subject of a separate annual financial audit. | | 8.2 | Splošni cilj posebne ocene je bil zagotoviti sklep o zakonitosti in pravilnosti z izkazi povezanih transakcij pri zunanjih ukrepih. Revizija je zajela vrednotenje nadzornih in kontrolnih sistemov, zasnovanih za zagotavljanje zakonitosti in pravilnosti transakcij, opiralo pa se je tudi na preizkušanje transakcij v delegacijah in izvajalskih organizacijah. V revizijski vzorec Sodišča niso bile zajete na sedežu Komisije obdelane transakcije, v glavnem povezane z neposredno proračunsko podporo in večregionalnimi projekti. Del programa CARDS, ki ga izvaja Evropska agencija za obnovo (3), je predmet ločene letne finančne revizije. | |
| 8.3. | Most payments in the external actions field consists of advance payments made to project implementing organisations (international organisations, government institutions, NGOs or management units established for that purpose). Final payments are usually made upon completion of the projects and approval by the Commission of their final reports. As in previous years, the Court identified the compliance with the prescribed contracting procedures and the eligibility of expenditure at project level as being the highest risk areas. | | 8.3 | Večina plačil na področju zunanjih ukrepov zajema predplačila, izvršena organizacijam, ki izvajajo projekte (mednarodne organizacije, vladne ustanove, nevladne organizacije ali v ta namen vzpostavljene upravljavske enote). Končna plačila se običajno izvršijo ob zaključku projektov in Komisijini odobritvi njihovih končnih poročil. Kot v prejšnjih letih je Sodišče ugotovilo, da sta upoštevanje predpisanih postopkov za sklepanje pogodb in upravičenost odhodkov na ravni projekta področji največjega tveganja. | |
| Legality and regularity of underlying transactions | Zakonitost in pravilnost z izkazi povezanih transakcij |
| Transactions carried out at Delegation level | Transakcije, izvedene na ravni delegacij |
| 8.4. | The Court audited a judgemental sample of 33 payments (for a total of 23 million euro) and 17 tenders (for a total of 29 million euro) focusing on high-value amounts at six Delegations (4). No errors were found in the payments, but two were detected for the tenders: in one case the winning offer did not comply with the tender requirements and in the other the payment conditions were altered after the contract was awarded. | 8.4. | Concerning the case for which the Court believes the payment conditions were altered after the contract was awarded, the Commission considers that the principle of equal treatment of potential applicants was fully respected. This change in the payment schedule made after formal approval of a derogation fully conformed to the applicable Commission financial rules and regulations, guidelines and procedures. | 8.4 | Sodišče je revidiralo na revizorski presoji temelječ vzorec (judgemental sample), sestavljen iz 33 plačil (v skupni vrednosti 23 milijonov EUR) in 17 razpisov (v skupni vrednosti 29 milijonov EUR) ter se osredotočilo na zneske visokih vrednosti v šestih delegacijah (4). Pri plačilih ni bila ugotovljena nobena napaka, dve pa sta bili odkriti pri razpisih: v enem primeru izbrana ponudba ni bila v skladu z razpisnimi zahtevami, v drugem pa so bili po oddaji naročila spremenjeni plačilni pogoji. | 8.4 | V zvezi s primerom, v katerem Sodišče meni, da so bili plačilni pogoji spremenjeni po oddaji naročila, Komisija ugotavlja, da je bilo v celoti upoštevano načelo enakega obravnavanja potencialnih kandidatov. Ta sprememba razporeda plačil, izvedena po uradni odobritvi odstopanja, je v celoti skladna z veljavnimi finančnimi pravili, predpisi, smernicami in postopki Komisije. |
| Transactions carried out at implementing organisation level | Transakcije, izvedene na ravni izvajalskih organizacij |
| 8.5. | The Court visited 17 projects managed by implementing organisations, where a judgemental sample of 170 payments (for a total of 6,2 million euro) and 40 tenders (for a total of 5,8 million euro) was audited focusing on high-value amounts. A material incidence of error was found in the transactions examined, such as the non-compliance with the prescribed contracting procedures (encountered in seven projects out of the 17 audited on-the-spot), ineligible expenditure (three out of 17) and insufficient supporting documentation (two out of 17). | 8.5. | The Commission has continued to improve its supervisory and control system, in order to ensure the correct application of contractual procedures by beneficiaries. The terms of reference for financial audits to be launched by beneficiaries have been revised so as to reinforce the verification of compliance with the contract terms including those relating to procurement and eligibility. | 8.5 | Sodišče je obiskalo 17 projektov, ki jih upravljajo izvajalske organizacije, kjer je izvedlo revizijo na revizorski presoji temelječega vzorca (judgemental sample), sestavljenega iz 170 plačil (v skupni vrednosti 6,2 milijona EUR) in 40 razpisov (v skupni vrednosti 5,8 milijona EUR), pri čemer se je osredotočilo na zneske visoke vrednosti. Pri pregledanih transakcijah je bila odkrita velika pogostost napak, kot so neupoštevanje predpisanih postopkov pri sklepanju pogodb (pri sedmih od 17 projektov, revidiranih na kraju samem), neupravičeni odhodki (pri treh od 17) in pomanjkljiva dokazila (pri dveh od 17). | 8.5 | Komisija je še naprej izboljševala svoj nadzorni in kontrolni sistem, da bi zagotovila pravilno uporabo pogodbenih postopkov s strani upravičencev. Pogoji za finančne revizije, ki naj bi jih začeli upravičenci, so bili pregledani za okrepitev preverjanja izpolnjevanja pogodbenih pogojev, vključno s pogoji, ki se nanašajo na javna naročila in upravičenost. |
| Supervisory and control systems | Nadzorni in kontrolni sistemi |
| Risk analysis | Analiza tveganj |
| EuropeAid cooperation Office at central level | Urad za sodelovanje EuropeAid na centralni ravni |
| 8.6. | EuropeAid made two risk analyses in 2005. The one completed in January for the 2005 Annual Management Plan was reviewed by the Court in its Annual Report concerning the financial year 2004 (5), where it was noted that EuropeAid did not consider the financial risks at the level of the project implementing organisations to be the highest. The risk analysis finalised in December 2005 for the 2006 Annual Management Plan now identifies the risk to the legality and regularity of transactions at project level based on the Court's past observations. However, the analysis did not make reference to the findings of the Commission's own services or of those of project external auditors and to the analysis of risks for the different types of implementing organisations (NGO, international organisation, government institution, etc.) and funding method (grant, budgetary support, trust fund, etc.). | 8.6. | The criteria mentioned by the Court are already taken into account by EuropeAid in its approach to risk management. The Commission will endeavour to further reinforce the current mechanism and better communicate the basis of its analyses. | 8.6 | EuropeAid je leta 2005 izvedel dve analizi tveganj. Analizo za letni upravljavski načrt za leto 2005, ki je bila zaključena januarja, je pregledalo Sodišče v svojem Letnem poročilu za proračunsko leto 2004 (5), kjer je bilo ugotovljeno, da po mnenju EuropeAid raven organizacij, ki izvajajo projekte, ni bila raven z največjimi tveganji. Analiza tveganj za letni upravljavski načrt za leto 2006, ki je bila dokončana decembra 2005, na podlagi preteklih ugotovitev Sodišča sedaj opredeljuje tveganje za zakonitost in pravilnost transakcij na ravni projekta. Vendar se ta analiza ne opira na ugotovitve Komisijinih služb ali ugotovitve zunanjih revizorjev pri projektih in prav tako ne na analize tveganj za različne vrste izvajalskih organizacij (nevladne organizacije, mednarodne organizacije, vladne ustanove itd.) ter metodo financiranja (donacije, proračunska podpora, skrbniški sklad itd.). | 8.6 | EuropeAid v svojem pristopu k obvladovanju tveganj že upošteva merila, ki jih navaja Sodišče. Komisija si bo prizadevala nadalje krepiti obstoječi mehanizem in bolje sporočati podlage svojih analiz. |
| Directorate-General for Humanitarian Aid (DG ECHO) | Generalni direktorat za humanitarno pomoč (GD ECHO) |
| 8.7. | DG ECHO's risk analysis concluded that, with the exception of the quality of the implementing partners, many risks were inherent to the provision of humanitarian aid and therefore beyond DG ECHO's control. As in previous years, the approach to managing this risk was through the procedures for selecting the implementing partners. | 8.7. | DG ECHO's risk assessment concluded that these risks, inherent to the provision of Humanitarian Aid, are mitigated to the extent possible by control measures put in place by the Commission in Brussels (such as selection and assessment of implementing partners) and in the field (e.g. monitoring and audit of projects). | 8.7 | Z analizo tveganj, ki jo je izvedel GD ECHO, je bilo ugotovljeno, da so bila številna tveganja, razen kakovosti izvajalskih partnerjev, povezana z oskrbo s humanitarno pomočjo in zato zunaj nadzora tega direktorata. Pristop za obvladovanje tega tveganja je tako kot v prejšnjih letih temeljil na postopkih za izbiro izvajalskih partnerjev. | 8.7 | Z analizo tveganj, ki jo je izvedel GD ECHO, je bilo ugotovljeno, da se ta tveganja, ki so povezana z zagotavljanjem humanitarne pomoči, kolikor je mogoče ublažijo s kontrolnimi ukrepi, ki jih vzpostavi Komisija v Bruslju (kot sta izbira in ocenjevanje izvajalskih partnerjev) ter na terenu (tj. spremljanje projektov in njihovo revidiranje). |
| Information and communication | Informiranje in obveščanje |
| EuropeAid cooperation Office at central level | Urad za sodelovanje EuropeAid na centralni ravni |
| 8.8. | The Common Relex Information System (CRIS) provides data on the implementation of activities. Its use is at present limited by the fact that not all data fields have been systematically filled in, with the result that there is insufficient or inconsistent financial information available by type of implementing organisation or funding method on which to base the more detailed risk analysis mentioned in paragraph 8.6. | 8.8. | The Commission is working to improve the quality of data input. Nevertheless, financial information can be extracted by implementing organisations, type of contract and management mode for the purpose of risk analysis. | 8.8 | Skupni informacijski sistem Relex (CRIS) zagotavlja podatke o izvajanju dejavnosti. Njegova uporaba je trenutno omejena, ker se niso sistematično izpolnjevala vsa polja za podatke, zaradi česar so finančne informacije, ki so na razpolago po vrsti izvajalske organizacije ali po metodi financiranja in na katerih bi lahko temeljila podrobnejša analiza tveganj, omenjena v odstavku 8.6, nezadostne ali nedosledne. | 8.8 | Komisija skuša izboljšati kakovost vnosa podatkov. Kljub temu pa se finančne informacije lahko izpišejo po vrsti izvajalske organizacije, vrsti naročila in načinu upravljanja za namene analize tveganja. |
| 8.9. | The Court has in previous years (6) drawn attention to the lack of a database containing comprehensive information on audits, including their findings and the corrective action needed and taken. This would provide a useful source of information for the risk analysis and for setting and monitoring EuropeAid's audit strategy. CRIS-audit is a module intended to provide such information but at present only a small proportion of external audits have been input, and the link between these audits and the related project management information is cumbersome. The results of audits carried out by Commission staff have not been included. | 8.9. | The current system for the planning and centralised monitoring of external audits allows EuropeAid to provide all the information necessary for EuropeAid's risk analysis and audit strategy. | CRIS-Audit has to be seen as a complementary tool to the current system. In this optic, EuropeAid intends to further improve the operation of CRIS-Audit building on the experience gathered. The aim is to simplify and standardise the data to be introduced with a view to allow a better exploitation of the system at both Headquarters and Delegations. | 8.9 | Sodišče je v prejšnjih letih (6) opozorilo, da ni podatkovne baze, ki bi vsebovala izčrpne informacije o revizijah, vključno z njihovimi ugotovitvami ter potrebnimi in uvedenimi popravnimi ukrepi. S tem bi bil zagotovljen koristen vir informacij za analizo tveganj ter za pripravo in spremljanje revizijske strategije EuropeAid. CRIS-revizija je modul, ki je namenjen zagotovitvi takih informacij, vendar se trenutno vnaša le majhen delež zunanjih revizij, povezava med temi revizijami in ustreznimi informacijami o upravljanju projektov, pa je otežena. Rezultati revizij, ki so jih izvedli uslužbenci Komisije, niso bili vključeni. | 8.9 | Obstoječi sistem za načrtovanje in centralizirano spremljanje zunanjih revizij uradu EuropeAid omogoča zagotovitev vseh informacij, potrebnih za analizo tveganj in revizijsko strategijo urada EuropeAid. | CRIS-Revizijo je treba obravnavati kot dopolnilno orodje obstoječega sistema. S tega vidika namerava EuropeAid na podlagi pridobljenih izkušenj nadalje izboljšati delovanje CRIS-Revizije. Cilj je poenostaviti in standardizirati podatke, ki jih je treba vnesti, da se omogoči boljše izkoriščanje sistema na ravni sedežev, pa tudi delegacij. |
| 8.10. | External assistance management reports enable Delegations to provide headquarters with important financial and technical information on a six-monthly basis. The Court's review of a sample of 16 such reports indicated that the information they provided on external audits for 2005 was incomplete (only one report gave any information on results) and inconsistent in terms of the audits shown (planned and/or in progress, managed by the Delegation or also by project implementing organisations). Similar findings were reported in last year's Annual Report (7). | 8.10. | Delegations have to report on the implementation of their audit plans in the EAMRs. In addition to the key items that contribute to the legality and regularity of transactions, in 2006 Delegations are also highlighting the general aspects, where appropriate. As regards the use of audit results, relations between EuropeAid and the Delegations ensure proper, more regular and more detailed exchanges of information. | The Annual Audit Plan covers all departmental activities, including, where appropriate, the mandatory audits identified during risk analysis which are carried out by the Commission or by external auditors on behalf of the Commission. Information relating to mandatory audits conducted by contractors is therefore additional information that goes beyond what is required by reporting obligations. | In fact, in the above reports, some Delegations also included the schedule prepared in the third quarter of 2005 of audits to be conducted in 2006. | 8.10 | Poročila o upravljanju zunanje pomoči delegacijam omogočajo, da sedežu Komisije vsakih šest mesecev zagotovijo pomembne finančne in tehnične informacije. Pregled vzorca 16 takih poročil, ki ga je opravilo Sodišče, je pokazal, da so bile informacije o zunanjih revizijah, predložene za leto 2005, nepopolne (samo eno poročilo je sploh navajalo informacije o rezultatih) in nedosledne glede navedenih revizij (načrtovane in/ali v teku, upravljane s strani delegacij ali tudi izvajalskih organizacij). Podobne ugotovitve so bile navedene v lanskem Letnem poročilu (7). | 8.10 | Delegacije morajo v poročilih o upravljanju zunanjih ukrepov poročati o izvajanju svojega revizijskega načrta. Za leto 2006 delegacije, kjer je to primerno, poleg ključnih dejavnikov, ki prispevajo k zakonitosti in pravilnosti transakcij, izpostavljajo tudi dejavnike splošnega interesa. Odnosi med EuropeAid in delegacijami glede uporabe rezultatov revizij omogočajo ustrezno, pogostejšo in podrobnejšo izmenjavo informacij. | Letni revizijski načrt vsebuje vse dejavnosti služb, po potrebi tudi obvezne revizije v okviru analize tveganj, ki jih izvede Komisija ali zunanji revizorji v imenu Komisije. Informacije o obveznih revizijah, ki jih sprožijo izvajalci, pomenijo torej dodatno informacijo, ki presega obveznosti poročanja. | V zgoraj navedenih poročilih so namreč nekatere delegacije vključile tudi revizije, ki jih je treba izvesti v letu 2006 in so bile načrtovane v tretjem četrtletju leta 2005. |
| Directorate-General for Humanitarian Aid (DG ECHO) | Generalni direktorat za humanitarno pomoč (GD ECHO) |
| 8.11. | DG ECHO's reporting and management information systems are adequate in relation to its activities. However, as observed by the Court in its Special Report on the Tsunami (8), sometimes DG ECHO does not have detailed information on the activities of projects that have complex organisational structures, such as where DG ECHO's implementing partners have sub-contracted activities to third parties. | 8.11. | As indicated in its replies to the Court's special report, the Commission will reinforce the monitoring system to accommodate the Court’s recommendations in the most appropriate manner. | 8.11 | Sistemi za poročanje in upravljavski informacijski sistemi, ki jih uporablja GD ECHO, so glede na njegove dejavnosti ustrezni. Kot je Sodišče ugotovilo v svojem Posebnem poročilu o cunamiju (8), pa včasih GD ECHO nima podrobnih informacij o dejavnostih projektov, ki imajo zapletene organizacijske strukture, na primer, ko imajo izvajalski partnerji GD ECHO sklenjene podizvajalske pogodbe s tretjimi osebami. | 8.11 | Komisija bo, kakor navaja v svojih odgovorih na posebno poročilo Sodišča, okrepila sistem spremljanja, da na najustreznejši način izpolni priporočila Sodišča. |
| Commission control and audit activities | Kontrolne in revizijske dejavnosti Komisije |
| EuropeAid cooperation Office | Urad za sodelovanje EuropeAid |
| 8.12. | EuropeAid has a programme of ex-post controls which, on a sample basis, assess whether the authorising officers carried out the required checks. The results to date are consistent with the Court's own findings (see paragraph 8.4) that payments at Commission level are a low-risk area. As the checks do not cover transactions at the level of project implementing organisations, they can only make a limited contribution to the overall assurance on systems and procedures and the legality and regularity of the underlying transactions. | 8.12. | The definition of the characteristics (scope, typology…) of the ex-post transactional controls arise from an assessment of the residual risk and the dovetailing of the ex-post transactional control with the other components of the control system. | Controls focus on the main points regarding legality and regularity of transactions, namely eligibility (substantial and formal), beneficiary and bank account, and bank guarantees. Experience acquired during the first two years will form the basis for further reorienting the ex-post transactional controls. | 8.12 | EuropeAid ima program naknadnih kontrol, s katerimi na podlagi vzorca oceni, ali so odredbodajalci izvedli zahtevane preglede. Dosedanji rezultati se ujemajo z ugotovitvami Sodišča (glej odstavek 8.4), ki kažejo, da so plačila na ravni Komisije področje z majhnim tveganjem. Ker pregledi ne zajemajo transakcij na ravni organizacij, ki izvajajo projekte, lahko le v omejeni meri prispevajo k splošnemu zagotovilu v zvezi s sistemi in postopki ter zakonitostjo in pravilnostjo transakcij, povezanih z izkazi. | 8.12 | Opredelitev značilnosti (obseg, vrsta …) naknadnih kontrol transakcij izhaja iz ocene preostalega tveganja povezovanja naknadnih kontrol transakcij z drugimi elementi kontrolnega sistema. | Kontrole se osredotočajo na glavne točke v zvezi z zakonitostjo in pravilnostjo transakcij, in sicer upravičenostjo (bistveno in formalno), računi upravičencev in bank ter bančnimi jamstvi. Na izkušnjah, pridobljenih v prvih dveh mesecih, bo temeljila nadaljnja preusmeritev naknadnih kontrol transakcij. |
| 8.13. | The finance units of two out of the three geographic directorates managing devolved operations (9) have carried out an adequate annual programme of audits of their Delegations, consisting of a review of their financial systems for processing transactions, their contracting system and their supervisory and control systems, completed by tests of transactions processed by the Delegations and some project implementing organisations. The third finance unit carried out audits only in two Delegations. | 8.13. | All geographic Directorates carry out assessments of their delegations' management of devolved operations, using a varying combination of checks, inspections and audits. | EuropeAid intends to promote the use of best practice for these assessments building on the experience acquired, and is developing a standardised methodology. | 8.13 | Od treh geografskih direktoratov, ki upravljajo naloge, prenesene v okviru dekoncentracije (9), sta finančni enoti dveh geografskih direktoratov izvedli ustrezen letni program revizij svojih delegacij, ki je zajel pregled njunih finančnih sistemov za obdelavo transakcij, sistema za sklepanje pogodb ter nadzornih in kontrolnih sistemov, postopek pa je zaključilo preizkušanje transakcij, ki jih obdelajo delegacije in nekatere izvajalske organizacije. Tretja finančna enota je revizije izvedla samo v dveh delegacijah. | 8.13 | Vsi geografski direktorati ocenjujejo, kako delegacije upravljajo naloge, prenesene v okviru dekoncentracije, z uporabo različne kombinacije preverjanj, inšpekcijskih pregledov in revizij. | EuropeAid namerava za te ocene na podlagi pridobljenih izkušenj spodbuditi uporabo najboljše prakse in trenutno razvija standardizirano metodologijo. |
| 8.14. | EuropeAid's audit strategy aims at verifying the legality and regularity of expenditure at project level. A first layer is provided by the certification audits required in most project financing agreements and a second layer consists of the annual audit plan of about 140 projects selected on the basis of a risk analysis. Projects managed by international organisations, representing a significant proportion of expenditure and requiring specific verification methodologies, were not included in the annual audit programme. | 8.14. | In accordance with the financial regulations and international agreements currently in force, projects cofinanced with international organisations are subject to specific verification missions by Commission departments. | 8.14 | Cilj revizijske strategije EuropeAid je preverjanje zakonitosti in pravilnosti odhodkov na ravni projekta. Prvo plast zagotavljajo revizije v zvezi z izdajanjem potrdil, zahtevane v večini sporazumov o financiranju projektov, druga plast pa zajema letni revizijski načrt s približno 140 projekti, izbranimi na podlagi analize tveganj. V letni revizijski načrt niso bili vključeni projekti, ki jih upravljajo mednarodne organizacije in predstavljajo precejšen delež odhodkov, za njihovo preverjanje pa so potrebne posebne metodologije. | 8.14 | V skladu z veljavno finančno zakonodajo in mednarodnimi sporazumi so projekti, ki jih sofinancirajo mednarodne organizacije, predmet posebnih obiskov za preverjanje, ki jih izvajajo službe Komisije. |
| 8.15. | In the countries visited by the Court, 13 external audit certification reports of projects were reviewed. The main weakness found was that in 10 out of the 13 reports reviewed the external auditors were not provided with complete terms of reference, meaning that some risk areas were not covered by the audits, such as the need to test compliance with the prescribed contracting procedures. In 2006 EuropeAid has included standard terms of reference for external audits in its Practical Guide. | 8.15. | The standard terms of reference for external audits introduced through the 2006 revision of the Practical Guide, specifically address compliance with the contract terms including those relating to tendering procedures launched by beneficiaries. | 8.15 | V državah, ki jih je obiskalo Sodišče, je bilo pregledanih 13 zunanjih revizijskih poročil v zvezi z izdajanjem potrdil. Glavna ugotovljena pomanjkljivost je bila, da v 10 od 13 pregledanih poročil zunanjim revizorjem ni bil zagotovljen popoln obseg revizijskih pooblastil, zato revizije niso zajele nekaterih področij tveganj, kot je na primer potreba po preizkušanju skladnosti s predpisanimi postopki za sklepanje pogodb. Leta 2006 je EuropeAid v svoj praktični vodnik vključil standardni obseg pooblastil za zunanje revizije. | 8.15 | Standardni formalni pogoji za zunanje revizije, vzpostavljeni na podlagi pregleda praktičnih navodil v letu 2006, še posebej obravnavajo izpolnjevanje pogodbenih pogojev, tudi tistih, ki se nanašajo na razpisne postopke, ki jih sprožijo upravičenci. |
| Directorate-General for Humanitarian Aid (DG ECHO) | Generalni direktorat za humanitarno pomoč (GD ECHO) |
| 8.16. | DG ECHO has a comprehensive approach for auditing its implementing partners. The audits included an assessment of the internal controls of the implementing partners and the testing of a sample of expenditure of projects implemented by them. | | 8.16 | GD ECHO ima celosten pristop k revidiranju svojih izvajalskih partnerjev. Revizije so zajemale oceno notranjih kontrol izvajalskih partnerjev in preizkušanje vzorca odhodkov za projekte, ki so jih izvajali. | |
| Internal audit | Notranja revizija |
| 8.17. | In 2005 the Internal Audit Service (IAS) finalised reports on the financing of activities through NGOs by DG ECHO and EuropeAid. Their findings are consistent with those of the Court and the IAS made pertinent recommendations on reporting, carrying out a specific risk analysis for NGOs and external audits. | 8.17. | EuropeAid and DG ECHO have established and are implementing an action plan on the basis of the recommendations of the IAS. | A number of IAS recommendations were already part of the on-going reflections and initiatives within the two services, such as for EuropeAid the strengthening of internal controls, the definition of an audit strategy and the review of the certification audit and the standard agreement for grants, in the context of a maturing de-concentration process. | 8.17 | Služba za notranjo revizijo je leta 2005 končala poročila o financiranju dejavnosti, ki sta ga prek nevladnih organizacij izvajala GD ECHO in EuropeAid. Ugotovitve v poročilih se ujemajo z ugotovitvami Sodišča, služba za notranjo revizijo pa je podala ustrezna priporočila o poročanju, izvajanju posebne analize tveganj za nevladne organizacije in zunanjih revizijah. | 8.17 | EuropeAid in GD ECHO sta vzpostavila in izvajata akcijski načrt na podlagi priporočil IAS. | Številna priporočila IAS so že spadala med tekoča razmišljanja in pobude v okviru obeh služb, kot na primer za EuropeAid krepitev notranjih kontrol, opredelitev revizijske strategije in pregled revizije za potrjevanje ter standardni sporazum za donacije v okviru razvijajočega se procesa dekoncentracije. |
| 8.18. | The Internal Audit Capability (IAC) completed a number of assignments in 2005, including the follow-up of the implementation of internal control standards at EuropeAid Directorates. As in previous years, the IAC's annual work programme could not be completed, mainly because of a lack of human resources. | 8.18. | The annual work programme is a dynamic document which is adjusted to reflect the emerging priorities as well as the experience gathered. Where relevant, some tasks can be rolled forward to the following year. | 8.18 | Oddelek za notranjo revizijo je leta 2005 dokončal več nalog, vključno s spremljanjem izvajanja standardov notranjega kontroliranja v direktoratih EuropeAid. Letnega delovnega programa oddelka za notranjo revizijo tako kot v prejšnjih letih ni bilo mogoče zaključiti, v glavnem zaradi pomanjkanja človeških virov. | 8.18 | Letni delovni program je dinamičen dokument, ki se prilagodi, da se upoštevajo nove prednostne naloge in pridobljene izkušnje. Kjer je to primerno, se lahko nekatere naloge prenesejo v naslednje leto. |
| Decentralisation under CARDS | Decentralizacija v okviru CARDS |
| 8.19. | The management of one CARDS project in Albania and seven projects in Croatia had been decentralised to national implementing agencies with ex-ante control of procurement and award decisions. Before the decentralisation, however, the management capacity of these implementing agencies had not been assessed according to the rules set out in Article 53 and 164 of the Financial Regulation. The projects in Croatia have been managed without problems but for the project in Albania the management responsibilities had to be taken back by the Delegation. | 8.19. | As for Croatia, Commission Decision PE/1378/2002 of 23 July 2002 approving the CARDS 2002 National Programme provides the appropriate legal framework for the granting of the decentralised management. Following this Commission Decision, a Financing Agreement was concluded on 9 October 2002 with the Croatian Authorities. This Financing Agreement foresees the possibility of a decentralised implementation method. On this basis, and in accordance with the Financial Regulation applicable at the time (Council Regulation of 21 December 1977), the Commission and the Croatian Authorities concluded on 13 February 2003 a Memorandum of Understanding on the establishment of the Central Finance and Contract Unit. | As for Albania, the Commission carried out an on-the-spot visit to the Programme Management Unit (PMU) between 1 and 4 July 2003. Following this mission, a Memorandum of Understanding on the granting of decentralised management to the PMU for the implementation of the Local Community Development Programmes with the Albanian Authorities was signed on 14 July 2003. | 8.19 | Upravljanje enega projekta CARDS v Albaniji in sedmih projektov na Hrvaškem je bilo decentralizirano na nacionalne izvajalske agencije, s predhodno kontrolo odločitev o dodeljevanju in oddaji javnih naročil. Vendar pred decentralizacijo ni bila ocenjena upravljavska zmogljivost teh izvajalskih agencij v skladu s pravili iz členov 53 in 164 Finančne uredbe. Upravljanje projektov na Hrvaškem je potekalo brez težav, pri projektu v Albaniji pa je morala upravljavske odgovornosti spet prevzeti delegacija. | 8.19 | Kar zadeva Hrvaško, je v Sklepu Komisije PE/1378/2002 z dne 23. julija 2002 o odobritvi nacionalnega programa CARDS 2002 določen ustrezni pravni okvir za decentralizirano upravljanje. Na podlagi tega sklepa Komisije je bil 9. oktobra 2002 s hrvaškimi organi sklenjen finančni sporazum. Ta finančni sporazum predvideva možnost metode decentraliziranega izvajanja. Na tej podlagi in v skladu s takrat veljavno finančno uredbo (Uredba Sveta z dne 21. decembra 1977) so Komisija in hrvaški organi 13. februarja 2003 sklenili Memorandum o soglasju o vzpostavitvi Centralne finančne in pogodbene enote. | Kar zadeva Albanijo, je Komisija med 1. in 4. julijem 2003 na kraju samem obiskala Enoto za upravljanje programa (PMU). Po tem obisku je bil 14. julija 2003 z albanskimi organi podpisan Memorandum o soglasju za decentralizirano upravljanje PMU za izvajanje programov za razvoj lokalnih skupnosti. |
| Conclusions and recommendations | Zaključki in priporočila |
| 8.20. | As in previous years, the Court's audit revealed few errors affecting transactions at the level of the Delegations (see paragraph 8.4). However, a material incidence of error with financial impact was detected in the sample tested at the level of the project implementing organisations (see paragraph 8.5). The most frequent type of error was the failure to ensure that contracting procedures, including tenders, complied with the Commission's requirements. | 8.20. | The Commission appreciates that as in previous years the Court considers that the financial management carried out by the Commission services, in particular the Delegations, is functioning well. The Commission is aware of the risks at project implementing organisation level and has adopted over the last years a number of measures to mitigate such risks and address the issues raised by the Court (see also paragraph 8.5). | 8.20 | Kot v prejšnjih letih je revizija Sodišča razkrila malo napak, ki vplivajo na transakcije na ravni delegacij (glej odstavek 8.4). Vendar pa je bila v preizkušanem vzorcu odkrita velika pogostost napak s finančnim vplivom na ravni organizacij, ki izvajajo projekte (glej odstavek 8.5). Najpogostejša vrsta napake je bila, da pri postopkih za sklepanje pogodb, vključno z razpisi, ni bila zagotovljena skladnost z zahtevami Komisije. | 8.20 | Komisija ceni, da Sodišče kakor za prejšnja leta meni, da finančno upravljanje, ki ga izvajajo službe Komisije in zlasti delegacije, dobro deluje. Komisija se zaveda tveganj na organizacijski stopnji upravljanja projektov in je v zadnjih letih sprejela številne ukrepe, da bi ublažila takšna tveganja in rešila vprašanja, na katera opozarja Sodišče (glej tudi odstavek 8.5). |
| 8.21. | The Court's overall assessment of the Commission's supervisory and control systems in 2005 is shown in Table 8.1 . As explained in paragraphs 8.14 to 8.15, there continued to be weaknesses in the systems designed to ensure the legality and regularity of transactions at the level of project implementing organisations. | 8.21. | A number of instruments are already in place to mitigate the risk that ineligible project expenditure be charged to the budget. Additional specific measures recently introduced, have further reinforced the control mechnisms. The new standard contracts and terms of reference for expenditure verifications annexed to the revised Practical Guide for instance, specifically address the contractual aspects mentioned by the Court. | 8.21 | Splošna ocena Komisijinih nadzornih in kontrolnih sistemov v letu 2005, ki jo je opravilo Sodišče, je prikazana v tabeli 8.1 . Kot je pojasnjeno v odstavkih 8.14 do 8.15, so se v sistemih, zasnovanih za zagotavljanje zakonitosti in pravilnosti transakcij na ravni organizacij, ki izvajajo projekte, še naprej pojavljale pomanjkljivosti. | 8.21 | Vzpostavljeni so že številni instrumenti za ublažitev tveganja, da bi neupravičeni odhodki v zvezi s projekti bremenili proračun. Nedavno vzpostavljeni posebni ukrepi so dodatno okrepili kontrolne mehanizme. Nove standardne pogodbe in formalni pogoji za preverjanje odhodkov, priloženi pregledanim praktičnim navodilom, na primer še posebej obravnavajo pogodbene vidike, ki jih navaja Sodišče. |
| Table 8.1 | (a) The Court's assessment of supervisory and control systems in 2005 | | DG Humanitarian Aid (ECHO) | EuropeAid Cooperation Office | Delegations | Overall concept | A | A | — | Procedures and manuals | A | A | A | Functioning in practice | A | B (10) | B (10) | Internal audits | B (11) | B (11) | B (11) | Management reporting | A | B (10) | B | (b) The Court's assessment of external audits at the level of organisations implementing projects funded by EuropeAid | Quality of audits | A | Quantity of audits | B | Definition of terms of reference | B (12) | Commission's involvement in appointing auditors | B (12) | Inclusion of tender procedures in the audit scope | B (12) | Reporting of results of review of accounting systems | C | Evidence of the use and follow-up of audit reports | B | Key to indicators | Rating of supervisory and control systems | Works well. Few or minor improvements necessary | A | Works, but improvements necessary | B | Does not work as intended | C | (c) Key areas followed up by the Court of Auditors in 2005 | | DG Humanitarian Aid (ECHO) | EuropeAid Co-operation Office | Delegations | Risk analysis | Carried out analysis as in previous years. | Risk analysis in December 2005 now mentions the project-level financial risks. | — | Reporting systems | Maintained good standards. | Reporting systems need further development: | — | CRIS-Audit module still not used and not well linked to management information; | — | EAMRs incomplete. | Delegations reported via bi-annual external assistance management reports (EAMRs). | Concept of external audits and controls | Fully implemented. | Improvements made in 2005. | — | Implementation of external audits and follow-up | Audits carried out and followed up. | Terms of reference issued in February 2006. Follow-up need to be further improved. | — | Tabela 8.1 | (a) Ocena nadzornih in kontrolnih sistemov, ki jih je Sodišče izvedlo v letu 2005 | | Generalni direktorat za humanitarno pomoč (ECHO) | Urad za sodelovanje EuropeAid | Delegacije | Splošni koncept | A | B | — | Postopki in priročniki | A | A | A | Delovanje v praksi | A | B (10) | B (10) | Notranje revizije | (11) | B (11) | B (11) | Poročanje uprave | A | B (10) | B | (b) Ocena Sodišča o zunanjih revizijah na ravni organizacij, ki izvajajo projekte, financirane s strani EuropeAid | Kakovost revizij | A | Količina revizij | B | Opredelitev obsega pooblastil | B (12) | Sodelovanje Komisije pri imenovanju revizorjev | B (12) | Vključevanje razpisnih postopkov v obseg revizije | B (12) | Poročanje o rezultatih pregleda računovodskega sistema | C | Dokazi o uporabi revizijskih poročil in nadaljnjem ukrepanju na njihovi podlagi | B | Razlaga kazalnikov | Ocenjevalna lestvica za nadzorne in kontrolne sisteme | Deluje dobro. Potrebne so le maloštevilne ali manjše izboljšave | A | Deluje, vendar so potrebne izboljšave | B | Ne deluje, kot je predvideno | C | (c) Ključna področja, ki jih je Računsko sodišče spremljalo v letu 2005 | | Generalni direktorat za humanitarno pomoč (ECHO) | Urad za sodelovanje EuropeAid | Delegacije | Analiza tveganj | Kot v prejšnjih letih je bila analiza izvedena. | V analizi tveganj iz decembra 2005 so sedaj omenjena finančna tveganja na ravni projekta. | — | Sistemi poročanja | Vzdrževal dobre standarde. | Sisteme poročanja je treba nadalje razvijati: | — | Modul CRIS-Revizije se še vedno ne uporablja in ni dobro povezan z upravljavskimi informacijami. | — | Poročila o upravljanju zunanje promoči so nepopolna. | Delegacije so dvakrat letno poročale prek poročil o upravljanju zunanje promoči. | Koncept zunanjih revizij in kontrol | Izvajal ga je v celoti. | V letu 2005 je prišlo do izboljšav. | — | Izvajanje zunanjih revizij in nadaljnje ukrepanje na njihovi podlagi | Revizije so bile izvedene, prav tako nadaljnje ukrepanje po njih. | Obseg revizijskih pooblastil izdan februarja 2006. Nadaljnje ukrepanje je treba še izboljšati. | — |
| 8.22. | The management of certain CARDS projects in Albania and Croatia had been decentralised without the required prior assessments. | 8.22. | As for Croatia, the decision to decentralise management taken in 2002 was in compliance with the provisions of the former Financial Regulation. | Concerning Albania, the decision to decentralise management was based on the mission carried-out to the PMU in July 2003, further to which a Memorandum of Understanding with the Albanian Authorities was signed on 14 July 2003. | 8.22 | V Albaniji in na Hrvaškem je bilo upravljanje določenih projektov CARDS decentralizirano brez zahtevanih predhodnih ocen. | 8.22 | Kar zadeva Hrvaško, je bila odločitev o decentralizaciji upravljanja, sprejeta leta 2002, v skladu z določbami prejšnje finančne uredbe. | Kar zadeva Albanijo, je odločitev o decentralizaciji upravljanja temeljila na obisku PMU julija 2003, na podlagi katerega je bil z albanskimi organi 14. julija 2003 podpisan Memorandum o soglasju. |
| 8.23. | Based on its findings as detailed above, the Court recommends that: | 8.23. | | 8.23 | Sodišče na podlagi svojih ugotovitev, ki so podrobno opisane zgoraj, priporoča, da: | 8.23 | |
| (a) | EuropeAid's risk assessment should be further developed by making reference to the findings of internal and external auditors at project level, and by differentiating between the different types of implementing organisations and funding method (see paragraph 8.6); | (a) | The criteria mentioned by the Court are already taken into account by EuropeAid in its approach to risk management. The Commission will endeavour to further reinforce the current mechanism and better communicate the basis of its analyses. | (a) | bi bilo oceno tveganj v EuropeAid treba še naprej razvijati tako, da bi se navezovala na ugotovitve notranjih in zunanjih revizorjev na ravni projekta, ter razlikovala med različnimi vrstami izvajalskih organizacij in metodami financiranja (glej odstavek 8.6); | (a) | EuropeAid v svojem pristopu k obvladovanju tveganj že upošteva merila, ki jih navaja Sodišče. Komisija si bo prizadevala nadalje krepiti obstoječi mehanizem in bolje sporočati podlage svojih analiz. |
| (b) | all external auditors of projects should carry out their work on the basis of terms of reference that cover all known risk areas, including compliance with the Commission's requirements regarding contracting procedures and the eligibility of expenditure (see paragraph 8.15); | (b) | The Commission shares the Court's views and has already adopted a number of measures in this respect. The new standard contracts and terms of reference for expenditure verifications annexed to the revised Practical Guide, which entered into force on 1 February 2006, specifically address the contractual aspects mentioned by the Court. | (b) | bi morali vsi zunanji revizorji projektov svoje delo izvajati na podlagi obsega revizijskih pooblastil, ki zajema vsa znana področja tveganj, vključno s skladnostjo z zahtevami Komisije glede postopkov za sklepanje pogodb in upravičenosti odhodkov (glej odstavek 8.15); | (b) | Komisija se strinja s stališčem Sodišča in je v zvezi s tem že sprejela številne ukrepe. Nove standardne pogodbe in formalni pogoji za preverjanje odhodkov, priloženi pregledanim praktičnim navodilom, ki so začeli veljati 1. februarja 2006, še posebej obravnavajo pogodbene vidike, ki jih navaja Sodišče. |
| (c) | CRIS should include information on all audits of projects, whether carried out by external auditors or Commission staff, and this information should be better linked to the corresponding project management information (see paragraph 8.9); | (c) | EuropeAid intends to further improve the operation of CRIS-Audit building on the experience gathered. The aim is to simplify and standardise the data to be introduced with a view to allow a better exploitation of the system at both Headquarters and Delegations. | (c) | bi moral modul CRIS vsebovati informacije o vseh revizijah projektov, ne glede na to, ali so jih izvedli zunanji revizorji ali uslužbenci Komisije, te informacije pa bi morale biti bolje povezane z ustreznimi informacijami o upravljanju projektov (glej odstavek 8.9); | (c) | EuropeAid namerava na podlagi pridobljenih izkušenj nadalje izboljševati delovanje CRIS-Revizije. Cilj je poenostaviti in standardizirati podatke, ki jih je treba vnesti, da se omogoči boljše izkoriščanje sistema na ravni sedežev, pa tudi delegacij. |
| (d) | the financial information provided by Delegations about audits should be better reviewed by EuropeAid headquarters to ensure it is complete and consistent. This should be supported through headquarters' audits carried out by all directorates (see paragraphs 8.10 and 8.13); | (d) | As explained in paragraph 8.10, information on audits is ensured through the current system. Moreover, in order to further improve and focus the information provided by Delegations, the format of Delegations' regular reports has been recently revised, including the section and the annex relating to audits. | All Directorates carry out monitoring/verification missions of their Delegations' management of devolved operations. EuropeAid intends to promote the use of best practice for these assessments, building on the experience acquired, and is developing a harmonised methodology. | (d) | bi morali na sedežu EuropeAid finančne informacije o revizijah, ki jih predložijo delegacije, temeljiteje pregledati, da se zagotovi njihova celovitost in doslednost. Spremljati bi jih morale tudi revizije, ki bi jih izvajali vsi direktorati centralnih služb (glej odstavka 8.10 in 8.13); | (d) | Kakor je pojasnjeno v odstavku 8.10, se informacije o revizijah zagotavljajo prek obstoječega sistema. Poleg tega je bila nedavno pregledana oblika rednih poročil delegacij, vključno z oddelkom in prilogo, ki se nanašata na revizije, z namenom nadaljnjega izboljšanja in osredotočenja informacij, ki jih zagotavljajo delegacije. | Vsi direktorati izvajajo obiske za spremljanje/preverjanje, kako delegacije upravljajo naloge, prenesene v okviru dekoncentracije. EuropeAid namerava za te ocene na podlagi pridobljenih izkušenj spodbuditi uporabo najboljše prakse in trenutno razvija usklajeno metodologijo. |
| (e) | the Commission should ensure that management capacity of the national implementing agencies is assessed before decentralisation (see paragraph 8.19). | (e) | The Commission has always been aware of the need to assess the ability and the quality of the national implementing agencies and will continue to ensure that all the aspects linked to that assessment are complied with. | (e) | bi Komisija morala zagotoviti, da se pred decentralizacijo ocenijo upravljavske zmogljivosti nacionalnih izvajalskih agencij (glej odstavek 8.19). | (e) | Komisija se je vedno zavedala potrebe po ocenjevanju zmogljivosti in kakovosti nacionalnih izvajalskih agencij in bo še naprej zagotavljala, da bodo izpolnjeni vsi vidiki, povezani z navedenim ocenjevanjem. |
| FOLLOW-UP OF PREVIOUS OBSERVATIONS | NADALJNJE UKREPANJE NA PODLAGI PREJŠNJIH UGOTOVITEV |
| Verifications of United Nations organisations | Preverjanja organizacij Združenih narodov |
| Introduction | Uvod |
| 8.24. | Previous annual reports have highlighted problems of access to UN organisations' documentation by the European Court of Auditors (13). In its resolution on the discharge of the EU general budget for 2004, the European Parliament requested the Commission to clarify the Court's right of access to projects managed by UN agencies (14). | 8.24. | The Court's right of access to documentation of projects was raised and reiterated in the 3rd Working Group of the Financial and Administrative Framework Agreement (FAFA) between the Commission and the UN. | 8.24 | Prejšnja Letna poročila so poudarila težave Evropskega računskega sodišča (13) pri dostopu do dokumentacije organizacij ZN. Evropski parlament je v svoji resoluciji o razrešnici za splošni proračun za leto 2004 od Komisije zahteval, naj pojasni pravico Sodišča do dostopa do projektov, ki jih upravljajo agencije ZN (14). | 8.24 | Pravica Sodišča do dostopa do dokumentacije projektov je bila izpostavljena in večkrat poudarjena v okviru tretje delovne skupine Okvirnega finančnega in upravnega sporazuma (FAFA) med Komisijo in ZN. |
| The Financial and Administrative Framework Agreement (FAFA) | Okvirni finančni in upravni sporazum |
| 8.25. | The Financial and Administrative Framework Agreement (FAFA) sets out the framework for managing the financial contributions made by the European Commission to the United Nations. It contains a verification clause, first agreed in 1994, which allows the European Communities to undertake on-the-spot checks relating to operations they have financed. The same clause requires the United Nations to make available to the European Communities all relevant financial information. | | 8.25 | Okvirni finančni in upravni sporazum določa okvir za upravljanje finančnih prispevkov Evropske komisije Združenim narodom. Sporazum vsebuje klavzulo o preverjanju, o kateri je bil dogovor prvič sklenjen leta 1994 in ki Evropskim skupnostim omogoča preglede na kraju samem v zvezi z dejavnostmi, ki so jih financirale. Ista klavzula zahteva, da Združeni narodi dajo na voljo Evropskim skupnostim vse relevantne finančne informacije. | |
| Progress in 2005 in seeking agreement with the UN on aspects of financial control | Napredek v letu 2005 pri prizadevanju za sporazum z ZN o vidikih finančnega kontroliranja |
| 8.26. | The Commission and the United Nations created a verification sub-working group within the FAFA Working Group, i. a. to address the problems of access to documentation experienced by both the Court of Auditors and the Commission (15). This sub-working group met in December 2005, proposing confidence building measures for the medium and longer term with the aim of demonstrating the assurance provided by UN bodies to the Commission's Authorising Officers and improving coordination with the Commission. The sub-working group also highlighted the need in the shorter term for concrete measures to resolve disputes over problems arising during verifications. | 8.26. | The Court correctly focuses on the importance of the successful implementation of the verification clause that underpins the FAFA and acknowledges the Commission's and UN's efforts in deepening the renewed partnership. | 8.26 | Komisija in Združeni narodi so znotraj delovne skupine iz Okvirnega finančnega in upravnega sporazuma oblikovali verifikacijsko delovno podskupino, med drugim namenjeno reševanju težav pri dostopu do dokumentacije, s katerimi sta se soočila tako Računsko sodišče kot Komisija (15). Ta delovna podskupina se je sestala decembra 2005 in predlagala srednjeročne in dolgoročnejše ukrepe za povečanje zaupanja, z namenom, pokazati Komisijinim odredbodajalcem, da je zagotovilo, ki ga dajejo organi ZN utemeljeno, in da se izboljša usklajevanje s Komisijo. Delovna podskupina je poudarila tudi kratkoročnejšo potrebo po konkretnih ukrepih za reševanje sporov zaradi težav, ki se pojavljajo med preverjanji. | 8.26 | Sodišče se ustrezno osredotoča na pomembnost uspešnega izvajanja klavzule o preverjanju, ki podpira FAFA, ter priznava prizadevanja Komisije in ZN pri poglabljanju prenovljenega partnerstva. |
| 8.27. | A sub-working group was also created to produce guidelines regarding an agreed level of detail needed when UN agencies report on the implementation of projects. Only where UN reports provide insufficient detail, Article 2 of the FAFA enables the Commission to request a specific format for reports. The reporting sub-working group met in March and December 2005, and confirmed that practical guidelines were necessary to address the shortfalls in reporting. | | 8.27 | Delovna podskupina je bila oblikovana tudi za pripravo smernic glede dogovorjene ravni podrobnosti, ki je potrebna za poročanje agencij ZN o izvajanju projektov. Člen 2 Okvirnega finančnega in upravnega sporazuma Komisiji omogoča, da zahteva posebno obliko poročil samo, kjer so poročila ZN premalo podrobna. Poročevalska delovna podskupina se je sestala marca in decembra 2005 ter potrdila, da so za obravnavanje pomanjkljivosti v poročanju potrebne praktične smernice. | |
| Conclusion | Zaključek |
| 8.28. | The Commission is discussing with the UN within the framework of the FAFA a number of verification aspects. Additional work is ongoing to develop clear guidelines and procedures to strengthen assurance provided by the effective use of controls regarding UN projects funded by the Commission (16). | 8.28. | As acknowledged by the Court, the Commission, in the spirit of partnership, focuses with the UN on the search of mutually acceptable solutions in the areas referred to by the Court. | The FAFA working group is the institutional forum to address these and other future issues. | 8.28 | Komisija v okviru Okvirnega finančnega in upravnega sporazuma z ZN razpravlja o številnih vidikih preverjanja. Nadaljnja prizadevanja potekajo za razvoj jasnih smernic in postopkov, s katerimi bi se okrepilo zagotovilo, ki ga daje uspešna uporaba kontrol pri projektih ZN, ki jih financira Komisija (16). | 8.28 | Kakor ugotavlja Sodišče, se Komisija in ZN v duhu partnerstva osredotočajo na iskanje medsebojno sprejemljivih rešitev v okviru področij, ki jih navaja Sodišče. | Delovna skupina FAFA je institucionalni forum za obravnavanje teh in drugih prihodnjih vprašanj. |
| Special Report No 25/98 concerning activities undertaken by the European Union in the field of nuclear safety in Central and Eastern Europe (CEEC) and in the New Independent States (NIS) from 1990 to 1997 | Posebno poročilo št. 25/98 o dejavnostih na področju jedrske varnosti, ki jih je Evropska unija od leta 1990 do leta 1997 izvajala v Srednji in Vzhodni Evropi ter v novih neodvisnih državah |
| Introduction | Uvod |
| 8.29. | In 1998 the Court published Special Report No 25/98 on nuclear safety activities financed under the PHARE and TACIS programmes (17). In its Annual Report concerning the financial year 2000 the Court published the results of the first follow-up review of the above report concluding that: | (a) | the Commission had clarified its strategy, but did not have specific performance indicators for the measurement of progress in nuclear safety, | (b) | it was necessary to allocate adequate human resources to the programme management and increase the involvement of the Delegations, | (c) | strict time limits in tender preparation should be imposed, | (d) | more generally, stricter conditions for the interventions were needed, and | (e) | the limited ownership and commitment of beneficiaries and insufficient coordination between projects was to be tackled. | Subsequently the Council (18) welcomed the action taken by the Commission in response to the Court's original Special Report and noted the remaining shortcomings. | | 8.29 | Sodišče je leta 1998 objavilo Posebno poročilo št. 25/98 o dejavnostih na področju jedrske varnosti, ki so bile financirane v okviru programov PHARE in TACIS (17). V svojem Letnem poročilu za proračunsko leto 2000 je objavilo rezultate prvega pregleda nadaljnjega ukrepanja na podlagi zgornjega poročila in prišlo do zaključka, da | (a) | je Komisija pojasnila svojo strategijo, ni pa imela posebnih kazalnikov uspešnosti za merjenje napredka na področju jedrske varnosti; | (b) | je treba upravljanju programa dodeliti ustrezne človeške vire in povečati sodelovanje delegacij; | (c) | bi morale biti pri pripravi razpisov uvedene stroge časovne omejitve; | (d) | na splošno obstaja potreba po strožjih pogojih za ukrepe pomoči; in | (e) | da je treba rešiti vprašanja omejenega lastništva in obveznosti upravičencev ter vprašanje nezadostne usklajenosti med projekti. | Svet je pozneje (18) izrazil zadovoljstvo glede ukrepov, ki jih je Komisija sprejela kot odziv na prvotno Posebno poročilo Sodišča, in vzel na znanje preostale pomanjkljivosti. | |
| 8.30. | The objective of this second follow-up review was to assess to what extent the Court's observations had been addressed. The scope of the second review was limited to the nuclear safety interventions financed under the TACIS programme in the Russian Federation and Ukraine (excluding the Chernobyl Nuclear Power Plant (NPP)). | | 8.30 | Cilj tega drugega pregleda nadaljnjega ukrepanja je bil oceniti, v kolikšni meri so bile obravnavane ugotovitve Sodišča. Obseg drugega pregleda je bil omejen na ukrepe pomoči na področju jedrske varnosti, ki so bili v okviru programa TACIS financirani v Ruski federaciji in v Ukrajini (z izjemo jedrske elektrarne v Černobilu). | |
| 8.31. | TACIS funds allocated to nuclear safety amounted to 774 million euro during the period from 1991 to 2000. From 2001 to 2005 the allocation was 342 million euro (excluding funds for the Chernobyl NPP). | | 8.31 | Sredstva programa TACIS, dodeljena področju jedrske varnosti, so v obdobju od 1991 do 2000 znašala 774 milijonov EUR. Od 2001 do 2005 je bilo dodeljenih 342 milijonov EUR (z izjemo sredstev za jedrsko elektrarno v Černobilu). | |
| Intervention strategy clarified but not free of shortcomings | Strategija ukrepov pomoči je razjasnjena, vendar ni brez pomanjkljivosti |
| 8.32. | The Commission had laid out its new strategy for future assistance to nuclear safety in the NIS and in the CEEC in its Communication to the Council and the European Parliament in September 2000 (19). This strategy document is consistent and comprehensive. However, its implementation is not free of shortcomings. | 8.32. | As regards the implementation of the intervention strategy please refer to the replies provided below. | 8.32 | Septembra 2000 je Komisija v sporočilu Svetu in Evropskemu parlamentu prikazala novo strategijo za prihodnjo pomoč v zvezi z jedrsko varnostjo v novih neodvisnih državah ter državah Srednje in Vzhodne Evrope (19). Ta strateški dokument je dosleden in izčrpen. Vendar pri njegovem izvajanju še prihaja do pomanjkljivosti. | 8.32 | Glede izvajanja strategije ukrepov pomoči glej odgovore v nadaljevanju. |
| 8.33. | The transfer of western safety culture to NPPs in the NIS has been the main objective of all the TACIS interventions. At the level of NPPs this has been addressed through offering both ‘soft’ on-site technical assistance and modern equipment. Since 2001 the Commission has applied a new two-phased approach whereby the actual Plant Improvement Projects are implemented only after the completion of a Preliminary Project Planning phase. In 2005 the Court found that the planning system was well designed and the approved projects were relevant and ready for implementation. | | 8.33 | Glavni cilj vseh ukrepov pomoči programa TACIS je bil prenos zahodne kulture jedrske varnosti v jedrske elektrarne v novih neodvisnih državah. Na ravni jedrskih elektrarn se je to obravnavalo z nudenjem tehnične pomoči v obliki svetovanja na kraju samem in sodobne opreme. Komisija od leta 2001 uporablja nov dvofazni pristop, pri katerem se dejanski projekti za izboljšanje jedrskih naprav začnejo izvajati šele po zaključku faze predhodnega načrtovanja projekta. Sodišče je leta 2005 ugotovilo, da je bil sistem načrtovanja dobro zasnovan in da so bili odobreni projekti relevantni in pripravljeni za izvajanje. | |
| 8.34. | Whilst the EU has contributed to the transfer of safety culture to the NPPs, more attention has been paid only recently to the treatment of radioactive waste, although it is part of the intervention strategy. At the end of 2005 national waste management strategies were only at early stages of development in both countries and the implementation of preparatory phases of a limited number of radioactive waste treatment projects for NPPs had commenced despite the importance attached to the issue by all parties. | 8.34. | Attention has increased in the recent years to the treatment of radioactive waste, since it is part of the intervention strategy. Several projects regarding radioactive waste treatment at the level of the NPPs have been initiated in line with the importance attached to the issue by all parties. | 8.34 | Medtem ko je EU prispevala k prenosu kulture varnosti v jedrske elektrarne, je bilo ravnanju z jedrskimi odpadki šele pred kratkim posvečene več pozornosti, čeprav je to del strategije ukrepov pomoči. Kljub pomembnosti, ki so jo temu vprašanju pripisovale vse strani, so bile ob koncu leta 2005 nacionalne strategije za ravnanje z radioaktivnimi odpadki v obeh državah šele na zgodnji stopnji razvoja, se je v jedrskih elektrarnah začelo izvajanje pripravljalnih faz omejenega števila projektov za ravnanje z radioaktivnimi odpadki. | 8.34 | V zadnjih letih je bilo vedno več pozornosti posvečene ravnanju z radioaktivnimi odpadki, ker je to del strategije ukrepov pomoči. V skladu s pomembnostjo, ki so jo temu vprašanju pripisovale vse strani, je bilo na ravni jedrskih elektrarn začetih več projektov za ravnanje z radioaktivnimi odpadki. |
| 8.35. | The International Atomic Energy Agency (IAEA), and others, have established performance indicators for the NPPs. The national regulatory authorities report annually on safety standards to the IAEA in a global manner. According to their information, the indicators have progressively demonstrated improvements. The Commission has access to this information and considers that there is no need to develop its own general safety indicators. | | 8.35 | Mednarodna agencija za atomsko energijo in drugi so za jedrske elektrarne določili kazalnike uspešnosti. Nacionalni regulativni organi vsako leto globalno poročajo Mednarodni agenciji za atomsko energijo o varnostnih standardih. Po njihovih informacijah so kazalniki kazali postopna izboljšanja. Komisija ima dostop do teh informacij in meni, da ni potrebe po razvijanju njenih lastnih splošnih varnostnih kazalnikov. | |
| 8.36. | The Commission should, however, be able to verify the effectiveness of TACIS expenditure. Still at the end of 2005, it was not possible for the Commission to establish the contribution of the TACIS programme to the improvement of safety at the level of individual NPPs. The Commission does not receive information from the NPPs or from its own technical assistance teams. Under these circumstances it is difficult (if not impossible) to set rationally the objectives for future spending in this area, to plan the activities and to design a possible exit strategy. | 8.36. | An evaluation of all the on-site assistance projects has been launched in 2006 to analyse the impact. | In order to establish the objectives for future spending in this area and to plan future activities, an initiative will be developped in cooperation with IAEA (Vienna) which should result in an overall joint assessment of the present safety level of VVER type reactors in Ukraine and Russia. | 8.36 | Vendar bi morala biti Komisija sposobna preverjati uspešnost odhodkov za TACIS. Ob koncu leta 2005 še vedno ni mogla oceniti prispevka programa TACIS k izboljšanju varnosti na ravni posameznih jedrskih elektrarn. Komisija od jedrskih elektrarn ali od svojih ekip za tehnično pomoč ne prejema informacij. V teh okoliščinah je težko (če ne celo nemogoče) smotrno določiti cilje za prihodnjo porabo na tem področju, načrtovati dejavnosti in zasnovati možno strategijo izstopa. | 8.36 | Za proučitev vpliva je bila leta 2006 izvedena ocena vseh projektov za pomoč na kraju samem. | Da se na tem področju določijo cilji prihodnje porabe in načrtujejo prihodnje dejavnosti, se bo v sodelovanju z Mednarodno agencijo za atomsko energijo (IAEA, Dunaj) razvila pobuda, ki bi morala imeti za posledico splošno skupno oceno sedanje ravni varnosti reaktorjev vrste VVER v Ukrajini in Rusiji. |
| Human resources and programme management have improved | Izboljšanje na področju človeških virov in pri upravljanju programov |
| 8.37. | At the level of its central services the Commission has reinforced the unit responsible for the operational management of the TACIS nuclear safety programme by deploying 50 % more permanent staff. It has also secured the services of the Joint Research Centre — Institute for Energy in the programme management. | | 8.37 | Komisija je na ravni svojih osrednjih služb okrepila enoto, odgovorno za operativno upravljanje programa za jedrsko varnost TACIS tako, da ji je dodelila 50 % dodatnih stalno zaposlenih uslužbencev. Za upravljanje programa si je zagotovila tudi storitve Skupnega raziskovalnega središča – Inštituta za energetiko. | |
| 8.38. | In Moscow and Kiev the Commission has involved its Delegations in programming and implementation. At the end of 2004 a Joint Support Office was set up in Kiev to support the beneficiary organisations and the Commission. It is similar to the Joint Management Unit in Moscow, established in 1997 and has contributed to making nuclear safety interventions more efficient and effective, as explained below. However, the Commission has not sufficiently defined the roles, functions and mandates of the Delegations and the support offices. | 8.38. | Due to centralised management of the programme, the Delegation involvement has been limited. Should the devolution in the nuclear safety be implemented, provided it fits with the objective to improve nuclear safety and to deliver better programme management, the role, functions and mandates of the Delegations and the Support Offices will be defined accordingly. | 8.38 | V Moskvi in Kijevu je Komisija v načrtovanje in izvajanje programov vključila svoje delegacije. Ob koncu leta 2004 je bil v Kijevu za podporo organizacijam upravičenkam in Komisiji ustanovljen skupni podporni urad. Ta je podoben skupni upravljavski enoti v Moskvi, ustanovljeni leta 1997, prispeval pa je k večji učinkovitosti in uspešnosti ukrepov pomoči na področju jedrske varnosti, kot je pojasnjeno spodaj. Vendar Komisija ni dovolj jasno opredelila vlog, nalog in pooblastil delegacij ter podpornih uradov. | 8.38 | Zaradi centraliziranega upravljanja programa je bilo sodelovanje delegacij omejeno. Vloge, naloge in pooblastila delegacij ter podpornih uradov bodo v primeru izvedbe dekoncentracije na področju jedrske varnosti in pod pogojem, da je v skladu s ciljema boljše jedrske varnosti in učinkovitejšega upravljanja programov, ustrezno opredeljene. |
| Project implementation has improved, but some problems persist | Izvajanje projektov se je izboljšalo, vendar so nekatere težave še prisotne |
| 8.39. | The cumulative contracting backlog (20) remained stable until the end of 2002, when it was 168 million euro, and was reduced to about 108 million euro by the end of 2004. The average lead time needed for a contract to be signed was reduced from around 700 days in 2000 to 200 days in 2005. | | 8.39 | Skupni zaostanek pri sklepanju pogodb (20) je ostal stabilen do konca leta 2002, ko je znašal 168 milijonov EUR, in se je do konca leta 2004 zmanjšal na približno 108 milijonov EUR. Povprečno časovno obdobje, potrebno za podpis pogodbe, se je zmanjšalo s približno 700 dni v letu 2000 na 200 dni v letu 2005. | |
| 8.40. | During project implementation delays continue to accumulate throughout the process. The Commission has not imposed strict time limits on the parties involved. The Commission statistics show that the delays were mostly due to long response times of the beneficiary organisations. The n + 3 rule, introduced by the Financial Regulation (21), is, however, motivating all stakeholders to act more quickly. | 8.40. | Because of the complex nature of the nuclear safety projects, delays can occur during project implementation. The Commission has avoided imposing strict limits on the parties involved due to the high priority objective of improving nuclear safety in completing the projects, which prevails over the issue of project delays. However steps are taken to avoid such delays; the Commission supervises the project partners (Contractors, beneficiairies and Contracting Authorities) so as to ensure the best efficiency and delivery. | 8.40 | Zamude se med izvajanjem projekta vseskozi kopičijo. Komisija za udeležence ni določila strogih časovnih omejitev. Njeni statistični podatki kažejo, da je do zamud večinoma prihajalo zaradi dolgega odzivnega časa organizacij upravičenk. Vendar pravilo n + 3, ki je bilo uvedeno s Finančno uredbo (21), vse zainteresirane strani spodbuja k hitrejšemu odzivu. | 8.40 | Zaradi celovite narave projektov jedrske varnosti se lahko pojavijo zamude med izvajanjem projektov. Komisija se je izognila uvedbi strogih omejitev za udeležene strani zaradi zelo pomembnega prednostnega cilja, tj. izboljšati jedrsko varnost v okviru zaključevanja projektov, ki ima prednost pred vprašanjem zamud pri izvajanju projektov. Vendar pa se izvajajo ukrepi, da se take zamude preprečijo; Komisija nadzoruje projektne partnerje (izvajalce, upravičence in naročnike) za zagotovitev najboljše učinkovitosti in dobave. |
| 8.41. | The many problems linked to the procurement of equipment continued to cause very long delays (in some cases up to four years) in the NPP projects. They were related to 8.29(a) the design and approvals of the technical specifications, 8.29(b) the procurement procedures, which the many and often inexperienced participants found complex and inflexible; and 8.29(c) limited competition caused by highly specialised technology and the small number of potential suppliers. | 8.41. | Due to the technical complexity each of the industrial projects (PIP — Plant Improvement Project) is decided only after the execution of a preliminary project (PPP — Plant Preparation Project). The PPP allows the identification of the tasks and conditions that will form the basis of the PIP as second phase. Such initial phases are essential to get the matured definition and the licensing activities required to achieve the highest safety impact. | 8.41 | Številne težave, povezane z naročanjem opreme prek javnih naročil, so pri projektih v zvezi z jedrskimi elektrarnami še naprej povzročale zelo velike zamude (v nekaterih primerih do štiri leta). Težave so bile povezane z 8.29(a) zasnovo in odobritvami tehničnih specifikacij, 8.29(b) postopki javnih naročil, ki so bili za mnoge, pogosto neizkušene udeležence, zapleteni in togi; in 8.29(c) omejeno konkurenčnostjo zaradi visoko specializirane tehnologije in majhnega števila možnih dobaviteljev. | 8.41 | Zaradi tehnične celovitosti se odločitev o posameznem industrijskem projektu (PIP – Plant Improvement Project – projekt za izboljšanje elektrarne) sprejme šele po izvedbi predhodnega projekta (PPP – Plant Preparation Project – projekt za pripravo elektrarne). PPP omogoča opredelitev nalog in pogojev, na katerih bo temeljil PIP v okviru druge faze. Takšne začetne faze so bistvenega pomena za natančno opredelitev in za dejavnosti licenciranja, ki se zahtevajo za dosego najvišjega varnostnega učinka. |
| 8.42. | The Court found no violations of regulations in the procurement processes for the service and supply contracts reviewed in 2005. However, problems persisted with regard to exemption from VAT for equipment purchased domestically or imported. | 8.42. | The Commission is aware of the persisting problems regarding the compliance by the beneficiary countries' authorities with the rules for VAT exemption as stipulated by the TACIS regulation. This problem is regularly highlighted at the political level, unsuccessfully as of today. | 8.42 | Sodišče pri postopkih naročanja v zvezi s pogodbami o storitvah in dobavi, pregledanimi v letu 2005, ni ugotovilo nobenih kršitev uredb. Vendar so bile še vedno prisotne težave v zvezi z oprostitvijo plačila DDV za opremo, kupljeno na domačem trgu ali uvoženo. | 8.42 | Komisija se zaveda dolgoročno prisotnih težav glede izpolnjevanja pravil za oprostitev DDV, kakor jih določa Uredba TACIS, s strani organov držav upravičenk. Ta problem na politični ravni pogosto poudarjajo, a do danes neuspešno. |
| Involvement of beneficiaries has improved slightly | Sodelovanje upravičencev se je rahlo izboljšalo |
| 8.43. | The structures and administrative capacities of the Russian and Ukrainian nuclear safety authorities at the central level have been reinforced. In 2005 the authorities in both countries expressed their satisfaction with the development of their involvement in the planning and implementation of TACIS activities. | | 8.43 | Na osrednji ravni so se strukture in upravne zmogljivosti ruskih in ukrajinskih organov za jedrsko varnost okrepile. Organi oblasti v obeh državah so leta 2005 izrazili zadovoljstvo glede razvoja njihovega sodelovanja pri načrtovanju in izvajanju dejavnosti TACIS. | |
| 8.44. | The western on-site experts and the NPPs emphasised their overall improved cooperation. Project ownership and general commitment to safety improvement by the NPPs themselves had been satisfactory. However, the central level of the utility companies, i.e. the owners of the NPPs, did not effectively participate in the dissemination or replication of project results. | 8.44. | The Commission has developed with the contributions of the JRC-IE Petten two projects (one for Russia, one recently for Ukraine) dedicated to the dissemination of the main projects results among the end-users (NPPs and institutes). | In the next programme major efforts will be devoted to the improvement of safety culture in the beneficiary countries Russia and Ukraine. This will encompass the dissemination of the best practices together with the activities required for transferring the projects results at the level of the end — user (NPPs). | 8.44 | Zahodni strokovnjaki, prisotni na terenu, in jedrske elektrarne so poudarile splošno izboljšanje medsebojnega sodelovanja. Lastništvo projektov in splošna zavezanost izboljšanju varnosti s strani jedrskih elektrarn sta bila zadovoljiva. Vendar osrednja raven podjetij za distribucijo energije, med drugim lastniki jedrskih elektrarn, niso uspešno sodelovali pri širjenju in reprodukciji rezultatov projekta. | 8.44 | Komisija je s prispevki JRC-IE Petten razvila dva projekta (enega za Rusijo, drugega pred kratkim za Ukrajino), namenjena širjenju glavnih projektnih rezultatov med končnimi uporabniki (jedrskimi elektrarnami in inštituti). | V naslednjem programu bodo glavna prizadevanja namenjena izboljšanju kulture varnosti v državah upravičenkah, in sicer Rusiji in Ukrajini. To bo vključevalo razširjanje najboljših praks skupaj z dejavnostmi, potrebnimi za prenos projektnih rezultatov na ravni končnih uporabnikov (jedrskih elektrarn). |
| 8.45. | Despite the positive developments, obtaining required information and data from Russian and Ukrainian institutes on the design parameters of the NPP installations continued to be difficult. | | 8.45 | Kljub pozitivnemu razvoju dogodkov je bilo od ruskih in ukrajinskih inštitutov še naprej težko dobivati zahtevane informacije in podatke o konstrukcijskih značilnostih jedrskih elektrarn. | |
| Conclusion and recommendations | Zaključek in priporočila |
| 8.46. | Since 2000 the Commission has made major improvements in the management of the NSP. To improve the effectiveness of the programme further the Court recommends that the Commission should further strengthen: | 8.46. | The Commission will further strengthen: | 8.46 | Komisija je od leta 2000 dosegla velike izboljšave pri upravljanju programa za jedrsko varnost. Za nadaljnje izboljšanje uspešnosti programa Sodišče Komisiji priporoča, da dodatno okrepi: | 8.46 | Komisija bo dodatno okrepila: |
| (a) | the implementation of its intervention strategy by: | (a) | the implementation of its intervention strategy: | (a) | izvajanje svoje strategije ukrepov pomoči, tako da: | (a) | izvajanje svoje strategije ukrepov pomoči: |
| | (i) | developing a system of measurement of the impact of the TACIS NSP at the level of individual NPPs and setting verifiable objectives for the new programming period, | | (i) | The Commission is working on a possible method for measuring the impact of the Tacis projects at the level of individual NPP and the dissemination in the entire nuclear sector. These efforts will have to be integrated during the early stage of the next programme. | | (i) | na ravni posameznih jedrskih elektrarn razvije sistem meritev vpliva programa jedrske varnosti TACIS, za novo programsko obdobje pa določi preverljive cilje; | | (i) | Komisija proučuje možnost sistema meritev vpliva projektov TACIS na ravni posameznih jedrskih elektrarn in širjenja rezultatov v okviru celotnega jedrskega sektorja. Ta prizadevanja bo treba vključiti v zgodnjo fazo prihodnjega programa. |
| | (ii) | increasing the efforts of identifying and implementing projects also in the area of radioactive waste, and | | (ii) | The Commission shall study with the beneficiaries additional projects in the area of radioactive waste considering the most important priorities. | | (ii) | poveča prizadevanja pri opredelitvi in izvajanju projektov tudi na področju ravnanja z radioaktivnimi odpadki; in | | (ii) | Komisija z upravičenci proučuje dodatne projekte na področju radioaktivnih odpadkov ob upoštevanju najpomembnejših prednostnih nalog. |
| | (iii) | introducing an approach involving the whole utility company in the dissemination and replication of the project's results; and | | (iii) | The Commission aims at implementing projects with the greatest implication of the beneficiary and end-users at the technical, managerial and financial levels, without making it conditional. | | (iii) | uvede pristop, ki bo pri širjenju in reprodukciji rezultatov projekta vključeval vsa podjetja za distribucijo energije; ter | | (iii) | Komisija namerava izvajati projekte ob kar najintenzivnejšem sodelovanju upravičencev in končnih uporabnikov na tehnični, upravljavski in finančni ravni, ne da bi to pomenilo pogoj; |
| (b) | the management of the programme by: | (b) | the management of the programme: | (b) | upravljanje programa, tako da: | (b) | upravljanje programa: |
| | (i) | increasing the involvement of the Delegations, allocating adequate human resources and clarifying their responsibilities, | | (i) | The Commission shall study the increased involvement of the Delegations, provided it fits with the objectives of improving nuclear safety and better programme management, including allocating adequate human resources and defining their responsibilities. | | (i) | poveča sodelovanje delegacij, jim dodeli ustrezne človeške vire in razjasni njihove obveznosti; | | (i) | Komisija proučuje povečano vključenost delegacij, pod pogojem, da je v skladu s ciljema boljše jedrske varnosti in učinkovitejšega upravljanja programov, tudi z dodelitvijo ustreznih človeških virov in opredelitvijo njihovih odgovornosti. |
| | (ii) | considering making any further funding conditional on the beneficiary meeting contractual obligations, | | (ii) | The Commission will continue to urge the beneficiary countries to respect their contractual obligations. | | (ii) | razmisli o tem, da upravičenčevo izpolnjevanje pogodbenih obveznosti postane pogoj za nadaljnje financiranje; | | (ii) | Komisija bo še naprej pozivala države upravičenke k spoštovanju njihovih pogodbenih obveznosti. |
| | (iii) | analysing in detail the whole process of procurement of equipment and applying tested best practices, e.g. co-financing, to make these processes more efficient. | | (iii) | The Commission shall review the whole process of procurement of equipment bearing in mind that it should not contradict the objective of improving nuclear safety and offer better project management conditions. | | (iii) | podrobno analizira celoten postopek naročanja opreme prek javnih naročil in uporablja preizkušene najboljše prakse, npr. sofinanciranje, da postopki postanejo učinkovitejši. | | (iii) | Komisija pregleda celoten postopek naročanja opreme prek javnih naročil, ob upoštevanju, da ne sme biti v nasprotju s ciljem izboljšanja jedrske varnosti in ponudbe boljših pogojev za upravljanje projektov. |
| SPECIAL REPORTS ISSUED SINCE THE LAST ANNUAL REPORT | POSEBNA POROČILA, OBJAVLJENA PO ZADNJEM LETNEM POROČILU |
| 8.47. | The Court has published four Special Reports relevant to external actions in the last twelve months concerning: | (a) | the performance of projects financed under TACIS in the Russian Federation (Special Report No 2/2006), | (b) | the European Commission Humanitarian Aid Response to the Tsunami (Special Report No 3/2006), | (c) | the MEDA programme (Special Report No 5/2006), | (d) | the environmental aspects of the Commission's development cooperation (Special Report No 6/2006). | They can be found on the Court's website (www.eca.europa.eu). | | 8.47 | Sodišče je v zadnjih dvanajstih mesecih objavilo štiri Posebna poročila, ki se nanašajo na zunanje ukrepe, o: | (a) | uspešnosti projektov, ki se v Ruski federaciji financirajo iz programa TACIS (Posebno poročilo št. 2/2006); | (b) | odzivu humanitarne pomoči Evropske komisije na cunami (Posebno poročilo št. 3/2006); | (c) | programu MEDA (Posebno poročilo št. 5/2006); | (d) | okoljskih vidikih razvojnega sodelovanja Komisije (Posebno poročilo št. 6/2006). | Poročila so objavljena na spletni strani Sodišča (www.eca.europa.eu). | |
| (1) Aid provided through the European Development Funds is reported separately as it is not financed from the general budget. | (1) O pomoči, ki jo zagotavljajo Evropski razvojni skladi, se poroča ločeno, saj se ne financira iz splošnega proračuna. |
| (2) The CARDS programme promotes stability and peace in the Western Balkan Countries. | (2) Program CARDS spodbuja stabilnost in mir v državah zahodnega Balkana. |
| (3) More than 60 % of the CARDS commitments in 2005. | (3) Več kot 60 % proračunskih obveznosti CARDS v letu 2005. |
| (4) The Delegations visited were those of Albania, Colombia, Croatia, India, Georgia and Lebanon. | (4) Obiskane so bile delegacije v Albaniji, Kolumbiji, na Hrvaškem, v Indiji, Gruziji in Libanonu. |
| (5) Paragraph 7.17. | (5) Odstavek 7.17. |
| (6) See the Annual Report concerning the financial year 2004, paragraph 7.21. | (6) Glej Letno poročilo za proračunsko leto 2004, odstavek 7.21. |
| (7) See the Annual Report concerning the financial year 2004, paragraph 7.19. | (7) Glej Letno poročilo za proračunsko leto 2004, odstavek 7.19. |
| (8) See the Special Report No 3/2006 concerning the European Commission Humanitarian Aid Response to the Tsunami, paragraph 37. | (8) Glej Posebno poročilo št. 3/2006 o odzivu humanitarne pomoči Evropske komisije na cunami, odstavek 37. |
| (9) The geographic directorates are: Asia and Central Asia; Europe, the Southern Mediterranean, Middle East and Neighbourhood Policy; Latin America. | (9) Geografski direktorati so: Azija in Osrednja Azija; Evropa, južno Sredozemlje, Bližnji Vzhod in sosedska politika; Latinska Amerika. |
| (10) Most elements function, but some need to be improved. | (10) Večina elementov deluje, vendar je treba nekatere še izboljšati. |
| (11) The Internal Audit Capability focused on system analysis and has not yet tested the systems; in the case of DG ECHO, testing started in 2005, according to the Commission, and this procedure will be completed during 2006. | (11) Oddelek za notranjo revizijo se je ukvarjal predvsem z analizo sistemov, ni pa jih še preizkusil; po navedbah Komisije se je v primeru GD ECHO preizkušanje začelo leta 2005, ta postopek pa se bo zaključil v letu 2006. |
| (12) Improvements are necessary for external audits commissioned by implementing organisations; new measures, introduced by the Commission should have an impact for 2006. | (12) Pri zunanjih revizijah, ki so jih naročile izvajalske organizacije, so potrebne izboljšave; učinek novih ukrepov, ki jih je uvedla Komisija, bi se moral pokazati v letu 2006. |
| (13) The Annual Reports concerning the financial years 2001 and 2004 described the difficulties of the Court in accessing data from UN agencies. The Annual Report concerning the financial year 2004 recommended that the Commission should clarify with UN agencies the Court's right of access to projects managed by them. In 2005 no UN agencies were selected for the Court's audit work for the Statement of Assurance. | (13) Letni poročili za proračunski leti 2001 in 2004 opisujeta težave Sodišča pri dostopu do podatkov agencij ZN. Letno poročilo za proračunsko leto 2004 je priporočilo, naj Komisija z agencijami ZN razjasni pravico Sodišča do dostopa do projektov, ki jih upravljajo. V letu 2005 nobena od agencij ZN ni bila izbrana za revizijsko delo Sodišča v zvezi z izjavo o zanesljivosti. |
| (14) Paragraph 171 of the resolution included in the report on the discharge for implementation of the European Union general budget for the financial year 2004 A6-0108/2006. | (14) Odstavek 171 resolucije je vključen v poročilo o razrešnici za izvrševanje splošnega proračuna Evropske unije za proračunsko leto 2004 A6–0108/2006. |
| (15) Article 13 of the Financial and Administrative Framework Agreement (FAFA) establishes a working group to meet at least once a year to promote a regular exchange of information on all matters arising out of the Agreement. | (15) Člen 13 Okvirnega finančnega in upravnega sporazuma določa ustanovitev delovne skupine, ki se sestane vsaj enkrat letno, da spodbudi redno izmenjavo informacij o vseh zadevah, ki izhajajo iz sporazuma. |
| (16) In a case of a UN project in Indonesia, after initial reticence DG ECHO was given access in 2005 through the proper application of FAFA. | (16) V primeru projekta ZN v Indoneziji je GD ECHO po začetnem obotavljanju leta 2005 dobil dostop do podatkov v skladu s pravilno uporabo Okvirnega finančnega in upravnega sporazuma. |
| (17) OJ C 35, 9.2.1999. | (17) UL C 35, 9.2.1999. |
| (18) Council Recommendation on the discharge for 2000. | (18) Priporočilo Sveta o razrešnici za leto 2000. |
| (19) COM(2000) 493 final, 6.9.2000. | (19) COM(2000) 493 konč., 6.9.2000. |
| (20) RAC (reste à contracter). | (20) RAC („reste à contracter“). |
| (21) See Article 166 (2) of Council Regulation (EC, Euratom) No 1605/2002 of 15 June 2002 (OJ L 248, 16.9.2002, p. 1): ‘Financing agreements with the beneficiary third countries….. shall be concluded by 31 December of year n+1 at the latest, year n being the one on which the budgetary commitment was made. The individual contracts and agreements which implement such financing agreements shall be concluded no later than three years following the date of the budgetary commitment. Individual contracts and agreements relating to audit end evaluation may be concluded later.’ | (21) Glej člen 166(2) Uredbe Sveta (ES, Euratom) št. 1605/2002 z dne 15. junija 2002 (UL L 248, 16.9.2002, str. 1): „Sporazumi o financiranju s tretjo državo upravičenko … se sklenejo najpozneje do 31. decembra leta n+1, pri čemer je leto n leto, v katerem se prevzamejo obveznosti v breme proračuna. Posamezne pogodbe in sporazumi za izvajanje takih sporazumov o financiranju se ne smejo skleniti pozneje kakor v treh letih po datumu prevzema obveznosti v breme proračuna. Posamezne pogodbe in sporazumi v zvezi z revidiranjem in ocenjevanjem se lahko sklenejo tudi pozneje.“ |
| CHAPTER 9 | POGLAVJE 9 |
| Pre-accession strategy | Predpristopna strategija |
| TABLE OF CONTENTS | KAZALO |
| Introduction | Uvod |
| Specific assessment in the context of the statement of assurance | Posebna ocena v okviru izjave o zanesljivosti |
| Scope of the audit | Obseg revizije |
| Audit findings | Revizijske ugotovitve |
| Legality and regularity of the underlying transactions | Zakonitost in pravilnost transakcij, povezanih z izkazi |
| Supervisory and control systems | Nadzorni in kontrolni sistemi |
| Conclusions and recommendations | Zaključki in priporočila |
| Special Reports issued since the last Annual Report | Posebna poročila, objavljena po zadnjem Letnem poročilu |
| THE COURT'S OBSERVATIONS | THE COMMISSION'S REPLIES | UGOTOVITVE SODIŠČA | ODGOVORI KOMISIJE |
| INTRODUCTION | UVOD |
| 9.1. | This chapter of the annual report deals with Heading 7 of the Financial Perspectives covering expenditure under the pre-accession instruments (Phare, ISPA and Sapard) for Central and Eastern European countries (1), and the pre-accession assistance programme for Turkey. | | 9.1 | To poglavje Letnega poročila obravnava razdelek 7 finančne perspektive, ki zajema odhodke za predpristopne instrumente (Phare, ISPA in Sapard) za države srednje in vzhodne Evrope (1) ter program predpristopne pomoči za Turčijo. | |
| 9.2. | The Phare programme (2) and the pre-accession assistance programme for Turkey (3) are managed by the Directorate-General for Enlargement. These pre-accession programmes support institution-building and investments. ISPA (4) was set up to facilitate accession in the fields of environment and transport and is managed by the Directorate-General for Regional Development. Sapard (5) is implemented under the responsibility of the Directorate-General for Agriculture and aims to help the beneficiary countries deal with problems arising from structural adjustment in their agricultural sectors and rural areas and to contribute to the implementation of the Common Agricultural Policy. | | 9.2 | Program Phare (2) in program predpristopne pomoči za Turčijo (3) upravlja Generalni direktorat za širitev. Ta predpristopna programa podpirata institucionalno izgradnjo in naložbe. ISPA (4) je bil uveden za olajšanje pristopa na področju okolja in prometa, upravlja pa ga Generalni direktorat za regionalni razvoj. Za izvajanje Sapard (5) je odgovoren Generalni direktorat za kmetijstvo, s ciljem pomagati državam upravičenkam pri reševanju težav, ki izhajajo iz strukturnega prilagajanja v njihovih kmetijskih sektorjih in na podeželskih območjih, ter prispevati k izvajanju skupne kmetijske politike. | |
| 9.3. | The Phare, Turkey and ISPA programmes and projects are mainly implemented through a Decentralised Implementation System (DIS), with ex-ante control of procurement and contract award decisions carried out by the Commission Delegations, or through the Extended Decentralised Implementation System where the Commission’s ex ante control of tendering and contracting is waived (EDIS) (6). Under decentralised management, the payments to contractors and beneficiaries are made by the national authorities with ex-post control by the Commission. | | 9.3 | Programi in projekti Phare, Turčija ter ISPA se v glavnem izvajajo prek decentraliziranega sistema izvajanja (DIS), kjer predhodne kontrole odločitev o dodeljevanju in oddaji naročil izvajajo delegacije Komisije, ali prek razširjenega decentraliziranega sistema izvajanja, v katerem je opuščena predhodna Komisijina kontrola razpisov in oddaje naročil (EDIS) (6). V okviru decentraliziranega upravljanja izvršujejo plačila izvajalcem in upravičencem nacionalni organi, Komisija pa izvaja naknadno kontrolo. | |
| 9.4. | Sapard on the other hand, is also implemented in a decentralised manner, but without ex-ante approval by the Commission for project selection, tendering and contracting. Based on its own assessments, the Commission has conferred management of the programme on each beneficiary country. Implementation and payment functions are the responsibility of accredited paying agencies, which reimburse expenditure incurred by beneficiaries. Each paying agency is required to provide the Commission annually with a certificate on its accounts and an audit report by an independent certifying body. The Commission checks to ensure that systems are adequate and are operating as intended and carries out clearance of accounts procedures at the end of a financial year. | | 9.4 | Po drugi strani se tudi Sapard izvaja decentralizirano, toda brez predhodne odobritve Komisije pri izbiri projektov, razpisih in oddaji naročil. Komisija je na podlagi svojih ocen prenesla upravljanje programa na vsako državo upravičenko. Za izvajalske in plačilne dejavnosti so odgovorne akreditirane plačilne agencije, ki povrnejo odhodke, nastale pri upravičencih. Vsaka plačilna agencija mora Komisiji letno predložiti potrdilo o svojih računovodskih izkazih in revizijsko poročilo neodvisnega certifikacijskega organa. Komisija opravi preglede, da zagotovi, da so sistemi ustrezni in delujejo, kot je bilo predvideno, ter ob koncu proračunskega leta opravi postopke za potrditev obračunov. | |
| 9.5. | In 2005, payments under the pre-accession programmes totalled 2 985 million euro. Graph 9.1 shows a breakdown of the funds committed and spent in 2005. For the eight Central and Eastern European countries that became Member States in 2004, no new expenditure was committed after accession (except for Sapard, where some commitments were made up to the end of 2004) although payments will continue until at least 2006. Former ISPA projects in those countries are treated as Cohesion Fund projects. | | 9.5 | Leta 2005 so plačila v okviru predpristopnih programov skupno znašala 2 985 milijonov EUR. V Diagramu 9.1 je prikazana razčlenitev odobrenih in porabljenih sredstev v letu 2005. Za osem držav srednje in vzhodne Evrope, ki so postale države članice v letu 2004, po pridružitvi niso bile prevzete nobene nove obveznosti (razen za Sapard, kjer so bile nekatere obveznosti prevzete do konca leta 2004), čeprav se bodo plačila nadaljevala vsaj do leta 2006. V teh državah se prejšnji projekti ISPA obravnavajo kot projekti Kohezijskega sklada. | |
| SPECIFIC ASSESSMENT IN THE CONTEXT OF THE STATEMENT OF ASSURANCE | POSEBNA OCENA V OKVIRU IZJAVE O ZANESLJIVOSTI |
| Scope of the audit | Obseg revizije |
| 9.6. | For the Phare and Turkey programmes, the Court: | (a) | carried out substantive tests on transactions under central management at the level of the Commission (8 payments) and transactions under decentralised management in Bulgaria, Romania and Turkey (26 individual tenders and 39 payments under 13 projects); and | | 9.6 | Za program Phare in program za Turčijo je Sodišče: | (a) | na ravni Komisije izvedlo preizkuse podatkov v zvezi s transakcijami v okviru centralnega upravljanja (8 plačil) in v zvezi s transakcijami v okviru decentraliziranega upravljanja v Bolgariji, Romuniji in Turčiji (26 posameznih javnih razpisov in 39 plačil pri 13 projektih); ter | |
| (b) | evaluated the supervisory and control systems, with a specific focus on the operation of systems for the control of national co-financing agreements (11 projects tested in Bulgaria, Latvia, Poland, Romania and Slovakia) the system for procurement under EDIS (13 tenders tested in Latvia, Poland and Slovakia) and decentralized management in Croatia (7). | | (b) | ocenilo nadzorne in kontrolne sisteme, pri čemer se je osredotočilo zlasti na delovanje sistemov za kontroliranje sporazumov o nacionalnem sofinanciranju (11 projektov, preizkušenih v Bolgariji, Latviji, na Poljskem, v Romuniji in na Slovaškem), na sistem javnih naročil v okviru EDIS (13 razpisov, preizkušenih v Latviji, na Poljskem in Slovaškem) in na decentralizirano upravljanje na Hrvaškem (7). | |
| 9.7. | For ISPA, the Court performed a limited review at the Commission involving mainly an examination of Commission activities concerning management and control systems in one of the candidate countries (Croatia) and in the accession countries (Bulgaria and Romania), including an examination of the advancement of EDIS for the latter countries. The audit did not involve an examination of specific underlying transactions. | | 9.7 | Za ISPA je Sodišče opravilo delni pregled na Komisiji, ki je v glavnem zajel preučitev njenih dejavnosti glede upravljavskih in kontrolnih sistemov v eni od držav kandidatk (Hrvaška) in v državah pristopnicah (Bolgarija in Romunija), vključno s preučitvijo napredka pri EDIS za slednji državi. V revizijo ni bila zajeta preučitev posebnih transakcij, povezanih z izkazi. | |
| 9.8. | For Sapard, the Court's audit comprised tests of control and tests of transactions in Bulgaria and Romania on five projects in each country, covering the main measures implemented at the time of the audit. These audits involved verifying the project documentation in the respective paying agencies and the legality and regularity of the projects on-the-spot. The audit also involved an appraisal of the supervisory and control systems including the Commission's review of the certifying body's reports. | | 9.8 | Revizija Sodišča je za Sapard obsegala preizkušanja kontrol in transakcij v Bolgariji in Romuniji za pet projektov v obeh državah, zajela pa je glavne ukrepe, izvedene v času revizije. Te revizije so zajemale preverjanje projektne dokumentacije v posameznih plačilnih agencijah ter zakonitost in pravilnost projektov na kraju samem. Revizija je vključevala tudi oceno nadzornih in kontrolnih sistemov, vključno s pregledom poročil certifikacijskega organa, ki ga je opravila Komisija. | |
| Audit Findings | Revizijske ugotovitve |
| Legality and regularity of the underlying transactions | Zakonitost in pravilnost transakcij, povezanih z izkazi |
| 9.9. | For the Phare and Turkey programmes, the transactions tested by the Court were not affected by material errors. However, for the Phare Programme the Court found, under expenditure declared as parallel national co-financing, some ineligible expenditure, mainly VAT, as well as expenditure incurred outside the eligible time period. In reaction to the Commission's reply, the Court would like to repeat that the Directorate-General for Enlargement's acceptance of VAT as eligible expenditure under parallel co-finanicing does not have a legal basis. The Phare regulation excludes VAT from community funding, and the purpose of that exclusion would be circumvented if VAT were eligible for co-financing (8). | 9.9. | No material errors have been found for these transactions. The treatment of VAT as eligible expenditure under national parallel co-financing, is consistent with the Phare regulation, since the Commission considers that this regulation sets out the rules applicable to Community financing only. | In the Financing Memorandum, the deadlines for contracting and disbursing refer to the ‘EC Grant’. The National Authorities can therefore argue that these dates are applicable only to the EU contribution and not to their co-funding. | 9.9 | Na transakcije, ki jih je za program Phare in program za Turčijo preizkusilo Sodišče, niso vplivale pomembne napake. Vendar je Sodišče za program Phare ugotovilo, da so v okviru odhodkov, ki so bili prijavljeni kot vzporedno nacionalno sofinanciranje, obstajali nekateri neupravičeni odhodki, v glavnem DDV, kot tudi odhodki, ki so nastali zunaj roka za upravičenost. V odziv na odgovor Komisije Sodišče ponavlja, da ni pravne podlage za to, da je Generalni direktorat za širitev sprejel DDV kot upravičene odhodke v okviru vzporednega sofinanciranja. Uredba Phare izključuje DDV iz financiranja Skupnosti, namen te izključitve pa ne bi bil dosežen, če bi bil DDV upravičen za sofinanciranje (8). | 9.9 | Pri teh transakcijah niso bile ugotovljene nobene pomembne napake. Obravnava DDV v okviru upravičenih odhodkov pri nacionalnem vzporednem sofinanciranju je skladna z ureditvijo programa Phare, saj po mnenju Komisije ta ureditev določa pravila, ki veljajo samo za financiranje Skupnosti. | V finančnem memorandumu se roki za sklepanje pogodb in izplačila nanašajo na „pomoč ES“. Nacionalni organi torej lahko trdijo, da ti datumi veljajo samo za prispevke EU in ne za njihovo sofinanciranje. |
| 9.10. | The Sapard transactions audited by the Court were affected by significant errors. The Court found that changes in procedures for approving Sapard projects in Bulgaria had not been given the necessary prior approval by the Commission. Sapard expenditure of 3,4 million euro in respect of 53 projects was therefore ineligible. In both Romania and Bulgaria, the Court found projects where beneficiaries did not comply with their contractual obligations. In particular, one project audited in Romania was found to have been ineligible for EU financing because the essential conditions governing the use of the grant aid facilities were not met. Furthermore, certain requirements had not been adequately checked by the paying agencies leading to cases of acceptance and payment of projects without adequate evidence to ensure compliance with eligibility criteria. | 9.10. | The Commission considers that these errors, including the cases for non-respect of contractual obligations by beneficiaries, are not significant in the case of Bulgaria. | The Commission regrets that the Bulgarian authorities did not request prior approval for the procedural changes that were introduced. It has expressed its concerns to them, and reminded them of the obligation to submit any proposed changes to the procedures to the Commission before their implementation. However, it considers that this does not affect the eligibility of the projects. In 2005 an Estonian consultant rejected the new procedure, but a subsequent audit carried out by an external auditor, concluded ‘that there are no significant risks resulting from the application of the Limited Time Procedure’. All the controls were undertaken before payment. | For the point concerning projects where contractual conditions were not respected, and for the checking of requirements, the Commission has examined additional information and considers that these are not significant errors. | 9.10 | Na transakcije za Sapard, ki jih je revidiralo Sodišče, so vplivale pomembne napake. Sodišče je ugotovilo, da Komisija ni dala potrebne predhodne odobritve za spremembe v postopkih za odobritev projektov Sapard v Bolgariji. Odhodki Sapard v višini 3,4 milijona EUR v zvezi s 53 projekti so tako bili neupravičeni. Sodišče je tako v Romuniji kot v Bolgariji odkrilo projekte, kjer upravičenci niso izpolnjevali svojih pogodbenih obveznosti. Zlasti pri enem projektu, revidiranem v Romuniji, je bilo ugotovljeno, da ni bil upravičen do financiranja EU, ker niso bili izpolnjeni osnovni pogoji, ki urejajo uporabo nepremičnine, za katere posodobitev je bila prejeta pomoč v obliki donacije. Poleg tega plačilne agencije niso ustrezno preverile določenih zahtev, kar je privedlo do odobritve in plačil projektov brez ustreznih dokazil za zagotovitev skladnosti z merili za upravičenost. | 9.10 | Komisija meni, da te napake, vključno s primeri neizpolnjevanja pogodbenih obveznosti pri upravičencih, v primeru Bolgarije niso pomembne. | Komisija obžaluje, da bolgarski organi niso zahtevali predhodne odobritve sprememb v postopkih, ki so jih uvedli. Komisija jim je izrazila svojo zaskrbljenost in jih opomnila na obvezo, da kakršne koli spremembe v postopkih pred začetkom izvajanja predložijo Komisiji. Vendar Komisija meni, da to ne vpliva na upravičenost projektov. V letu 2005 je estonski svetovalec zavrnil nov postopek, vendar je kasnejša revizija, ki jo je izvedel zunanji revizor, pokazala, „da ni večjih tveganj, ki bi izhajala iz uporabe postopka omejenega časa“. Vse kontrole so bile izvedene pred plačilom. | O točki glede projektov, pri katerih niso bile spoštovane pogodbene obveznosti, in glede preverjanja zahtev je Komisija proučila dodatne informacije in meni, da ne gre za pomembne napake. |
| Supervisory and control systems | Nadzorni in kontrolni sistemi |
| 9.11. | The reviewed closure audit reports, relating to projects financed under the 1999 and 2000 Phare national programmes and submitted during the year by the contracted external auditors were corroborated by the results of the Court's tests of transactions, where a financially insignificant level of error was found. | | 9.11 | Rezultati preizkušanj transakcij, ki jih je izvedlo Sodišče in pri katerih je bila ugotovljena finančno nepomembna stopnja napak, so potrdili navedbe v zaključnih revizijskih poročilih v zvezi s projekti, financiranimi v okviru nacionalnih programov Phare za leti 1999 in 2000, ki so jih v zadevnem letu predložili zunanji revizorji, s katerimi so bile sklenjene pogodbe. | |
| 9.12. | For Phare and ISPA, the EC Delegations' ex-ante control of the tendering and awarding of contracts under decentralised management continued to be an effective key control to ensure the legality and regularity of the underlying transactions. | | 9.12 | Predhodna kontrola javnih razpisov in oddaje naročil, ki so jo za Phare in ISPA v okviru decentraliziranega upravljanja izvajale delegacije ES, je bila še naprej uspešna ključna kontrola za zagotovitev zakonitosti in pravilnosti transakcij, povezanih z izkazi. | |
| 9.13. | For the Phare and Turkey programmes, the Court's audit revealed a relatively high frequency of corrective actions resulting from the Delegations' ex-ante controls. This is indicative of the weak functioning of the national supervisory systems in the accession and candidate countries. However, the ex-ante approval procedure has not been standardised and the scope of the checks has not been clearly defined. | 9.13. | The ex-ante control is the key element of a learning process where the national implementing bodies are looked upon with the aim to improve steadily their management capacity on their way to the accreditation to EDIS. As a consequence, the tightness of the controls may vary in time when the management capacity is found to have improved, so that a driven-through codification of the procedure did not appear to be necessary. | 9.13 | Pri programu Phare in programu za Turčijo je revizija, ki jo je opravilo Sodišče, razkrila relativno veliko pogostost popravnih ukrepov, ki izhajajo iz predhodnih kontrol, ki jih izvajajo delegacije. To kaže na pomanjkljivo delovanje nacionalnih nadzornih sistemov v državah pristopnicah in državah kandidatkah. Vendar predhodni postopek odobritve ni bil standardiziran in obseg pregledov ni bil jasno opredeljen. | 9.13 | Predhodna kontrola je ključni element procesa učenja, pri katerem se izvaja opazovanje nacionalnih organov izvajanja, da bi postopno izboljšali njihove upravljavske zmogljivosti na poti k akreditaciji EDIS. Zato se količina nadzora v času lahko spreminja, kadar je ugotovljeno, da so se upravljavske zmogljivosti izboljšale in zaradi tega se tovrstna kodifikacija postopka ni zdela potrebna. |
| 9.14. | The control of national co-financing agreements under Phare has improved, especially in Romania, where the Implementing Agencies included monitoring of parallel national co-financing in their normal control procedure. However, at Commission level, the Court found that in the Directorate-General for Enlargement there was no systematic procedure for reminding the national authorities about their obligation to submit final declarations on time and no checklists had been developed for the review process. | 9.14. | The Commission is doing its utmost to obtain the final declarations within the period stipulated in the financing agreements, occasionally suspending payment requests. But some countries do have difficulties in sending in the documents on time. In order to give the National Funds more time to collect the necessary information, the period allowed for submitting the declarations has been lengthened. | 9.14 | Kontroliranje sporazumov o nacionalnem sofinanciranju v okviru Phare se je izboljšalo, zlasti v Romuniji, kjer so izvajalske agencije v svoj običajni postopek kontroliranja vključile spremljanje vzporednega nacionalnega sofinanciranja. Vendar je Sodišče ugotovilo, da na ravni Komisije v Generalnem direktoratu za širitev ni bilo sistematičnega postopka za opozarjanje nacionalnih organov na njihovo obveznost pravočasne predložitve končnih izjav, za postopek pregleda pa niso bili pripravljeni kontrolni seznami. | 9.14 | Komisija si zelo prizadeva, da bi končne izjave pridobila v rokih, predvidenih v sporazumih o financiranju, v nekaterih primerih uporabi tudi možnost začasne ustavitve plačil. Kljub temu pa imajo nekatere države težave pri zagotavljanju dokumentov v predvidenih rokih. Da bi nacionalni skladi imeli dovolj časa za pripravo potrebnih informacij, je bil rok za predložitev izjav podaljšan. |
| 9.15. | With the granting of EDIS in the new Member States, specific implementing agencies were accredited to implement the Phare programme without the Commission's ex-ante control of tendering and contracting. However, the Court found cases (9), where the accredited implementing agencies were not the actual contracting authorities and did not always exercise the type of control foreseen in the EDIS accreditation. Nevertheless, the process of implementing EDIS was a major step towards improving management capacity and control systems in the new Member States. | 9.15. | Given the depth and breadth of the control systems established in the accreditations it is not surprising that some failures to exercise at least some controls foreseen in the accreditation can be identified. During the follow-up audits carried out in all EDIS-accredited countries situations like the ones described by the Court have been identified. In all these cases the Commission has demanded information and actions from the National Authority and where appropriate has considered action (suspending payments etc.). | 9.15 | Z odobritvijo EDIS v novih državah članicah so bile za izvajanje programa Phare brez predhodne kontrole Komisije nad javnimi razpisi in oddajanjem naročil akreditirane posebne izvajalske agencije. Vendar je Sodišče odkrilo primere (9), kjer akreditirane izvajalske agencije niso bile dejanski naročniki in niso vedno izvajale kontrol, kakršne so bile predvidene v akreditaciji EDIS. Kljub temu je postopek izvajanja EDIS pomenil pomemben korak k izboljšanju upravljavske zmogljivosti in kontrolnih sistemov v novih državah članicah. | 9.15 | Glede na obsežnost kontrolnih sistemov, vzpostavljenih z akreditacijami, ne preseneča, da je mogoče ugotoviti nekatere pomanjkljivosti pri izvajanju vsaj nekaterih kontrolnih dejavnosti, predvidenih v akreditaciji. Pri naknadnih revizijah, opravljenih v vseh državah z akreditacijo EDIS, so bile odkrite enake razmere, kot jih je opisalo Sodišče. V vseh teh primerih je Komisija od nacionalnih organov zahtevala pojasnila in ukrepanje in, kjer je bilo potrebno, proučila ukrepe (začasna ustavitev plačil ipd.). |
| 9.16. | The EDIS accreditation process for Phare and ISPA in Bulgaria and Romania was further delayed. Romania submitted its EDIS application at the end of 2005, while Bulgaria had not submitted an application by that date. Both countries had planned to have EDIS in place by January 2006 (10). Furthermore, in the case of ISPA, the Court noted a combination of incompatible management and control functions within the Ministry of Finance in Bulgaria, while the Managing Authority for Infrastructure as National ISPA Coordinator in Romania was inadequately resourced. | 9.16. | The delays mentioned by the Court took place despite pressure from the Commission for stronger action on the part of the National Authorities concerned. | In Romania, on-the spot audit missions have been undertaken based on applications received. The Commission granted EDIS accreditation to all ISPA implementing agencies on 28 June 2006. It hopes to grant accreditation for Phare by the end of 2006. | Bulgaria has been slower in presenting its applications and, for both ISPA and Phare, the accreditation process will only be possible after some further on-the-spot audit work which in both cases is expected to take place before end of autumn 2006. | In March 2006, the problem of segregation of functions for ISPA in Bulgaria was resolved through a reallocation of responsibilities. Following recommendations by the Commission, the staffing level of the National ISPA Coordinator (NIC) in Romania considerably improved in 2006. | 9.16 | Postopek akreditacije EDIS za Phare in ISPA v Bolgariji in Romuniji je imel dodatno zamudo. Romunija je vložila vlogo za EDIS konec leta 2005, medtem ko Bolgarija tega do takrat ni storila. Obe državi sta načrtovali vzpostavitev sistema EDIS do januarja 2006 (10). Poleg tega je Sodišče v primeru ISPA opozorilo na kombinacijo nezdružljive upravljavske in kontrolne funkcije znotraj Ministrstva za finance v Bolgariji, medtem ko je v Romuniji imel organ upravljanja za infrastrukturo kot nacionalni koordinator ISPA neustrezne vire. | 9.16 | Do zamud, ki jih navaja Sodišče, je prišlo kljub pritiskom Komisije za odločnejše ukrepanje zadevnih nacionalnih organov. | V Romuniji so bile revizije na kraju samem izvedene na podlagi prejetih vlog. Komisija je akreditacijo EDIS vsem izvajalskim agencijam ISPA podelila 28. junija 2006. Komisija upa, da bo akreditacije za Phare podelila do konca leta 2006. | Bolgarija je počasnejša pri oddaji vloge za EDIS in tako za ISPA kot Phare bo postopek akreditacije mogoč le po nadaljnjih revizijah na kraju samem, v obeh primerih je pričakovati, da bodo opravljene pred koncem jeseni 2006. | V marcu 2006 je bila težava pri ločevanju funkcij za ISPA v Bolgariji rešena s prerazporeditvijo odgovornosti. Po priporočilu Komisije se je kadrovska zasedba v Nacionalnem koordinatorju ISPA v Romuniji v letu 2006 bistveno izboljšala. |
| 9.17. | The Court's audit in Bulgaria and Romania found that the Sapard systems included the key concepts but their functioning showed weaknesses: | 9.17. | | 9.17 | Revizija, ki jo je Sodišče izvedlo v Bolgariji in Romuniji, je pokazala, da sistemi Sapard vsebujejo ključne koncepte, toda njihovo delovanje kaže pomanjkljivosti: | 9.17 | |
| (a) | the documentation underlying public tenders in Romania did not ensure that bids were received within the deadlines and were duly examined; | (a) | The Romanian authorities have already taken action following problems in public tendering procedures at municipalities. Since June 2005, experts from the Regional Offices have had to participate in the opening of all tenders and take copies of all the tenders received, to provide additional assurance that tendering procedures are respected. The Commission is examining the operation of public tendering procedures in Romania and will follow up the observations of the Court in this context via the clearance of accounts process. | (a) | dokumentacija, povezana z javnimi razpisi v Romuniji, ni zagotavljala prejema ponudb v roku in njihove ustrezne preučitve; | (a) | Romunski organi so že ukrepali zaradi težav pri postopkih javnih naročil v občinah. Od junija 2005 morajo strokovnjaki iz regionalnih uradov sodelovati pri oblikovanju vseh javnih razpisov in kopirati vse prejete prijave na razpise, da se tako dodatno zagotovi spoštovanje razpisnih postopkov. Komisija proučuje delovanje postopkov javnega naročanja v Romuniji in bo pri tem upoštevala ugotovitve Sodišča preko postopka potrjevanja obračunov. |
| (b) | no appropriate supporting documents were provided for the reimbursement of certain amounts (11) to the beneficiaries, which meant that the paying agency was not able to ensure whether they had been really incurred and/or were eligible (Romania). In Bulgaria, some expenditure is reimbursed (by Sapard) on a flat rate basis. The precise composition and justification of these amounts could not be established; | (b) | The Romanian authorities have notified the Commission of the method used to calculate these additional costs and consider that comprehensive supporting documents are included in all the payment files. As the calculations of price increases normally exceed the maximum thresholds of 5 % or 10 %, this gives the impression that the thresholds are automatically applied, which is not the case. This will be verified in the clearance of accounts process. | Regarding the reimbursement of flat rate amounts by the Bulgarian Sapard Agency, beneficiaries are paid the lower of the flat rate (usually an amount per square meter) and the invoiced amount. This ensures that, at most, only invoiced amounts will be co-financed. | (b) | za določene zneske, povrnjene upravičencem (11), niso bila predložena ustrezna dokazila, kar je pomenilo, da plačilna agencija ni mogla zagotoviti, ali so zares nastali in/ali so bili upravičeni (Romunija). V Bolgariji so nekateri odhodki povrnjeni (s strani SAPARD) na pavšalni osnovi. Natančne sestave in utemeljitve teh zneskov ni bilo mogoče ugotoviti; | (b) | Romunski organi so Komisijo obvestili o metodi, uporabljeni za izračun teh dodatnih stroškov, in menijo, da so v dokumentacijo o vseh plačilih vključena obsežna dokazila. Ker izračuni povečanja cen običajno presegajo najvišji zgornji meji 5 % oz. 10 %, to daje vtis, da se samodejno uporabljajo zgornje meje, čemur pa ni tako. To bo preverjeno v postopku potrjevanja obračunov. | Glede povračila pavšalnih zneskov bolgarske agencije SAPARD so upravičenci plačani po nižji pavšalni stopnji (običajno po določenem znesku na kvadratni meter) in po fakturni vrednosti. To zagotavlja, da bodo večinoma sofinancirane zgolj fakturne vrednosti. |
| (c) | systems to check the reasonableness of prices (such as a price data base) affecting eligible amounts were not yet in place in Romania and they were not fully operational and documented in Bulgaria; | (c) | The Commission shares the Court’s concern. The existence of databases, while not a regulatory requirement, could provide even greater assurance of sound financial management in private purchasing. | (c) | v Romuniji še niso bili vzpostavljeni sistemi za preverjanje razumnosti cen (kot je zbirka podatkov o cenah), ki vplivajo na upravičene zneske, v Bolgariji pa ti sistemi še niso v celoti delovali in bili dokumentirani; | (c) | Komisija deli svojo zaskrbljenost s Sodiščem. Takšne zbirke podatkov, čeprav niso zakonsko predpisane, bi lahko predstavljale še dodatno zagotovilo za dobro finančno poslovodenje zasebnih nakupov. |
| (d) | some invoices for high value items were settled by the beneficiary in cash (Bulgaria), which is more difficult to verify and therefore presents a higher risk. | (d) | The Commission accepts that payments in cash are a higher risk. | (d) | nekatere fakture za artikle visoke vrednosti je upravičenec poravnal v gotovini (Bolgarija), kar je težje preveriti in zato predstavlja večje tveganje. | (d) | Komisija se strinja, da plačila v gotovini predstavljajo večje tveganje. |
| 9.18. | In the Court's Annual Report concerning the financial year 2004 (12) it was highlighted that the quality of the assessment of the Sapard applications, and the related payment claims, carried out at the end of the contracting period presented a higher risk due to time pressure and possible staff shortages. The importance of this risk was confirmed by the situation found in Hungary in 2005, where the procedure for project approval was modified by reducing the checks on project applications. The changes were applied from April 2004 without the Commission having granted its prior approval. The relevance of this risk is therefore reiterated. | 9.18. | It is regrettable that the Commission was not informed about the changes in the Hungarian procedures. However, it has now examined the impact of the changes and considers that sufficient controls were in place. | 9.18 | V Letnem poročilu Sodišča za proračunsko leto 2004 (12) je bilo poudarjeno, da je kakovost ocen vlog Sapard in z njimi povezanih zahtevkov za plačilo, izvedenih ob koncu pogodbenega obdobja, zaradi časovnega pritiska in možnega pomanjkanja osebja predstavljala večje tveganje. Pomembnost tega tveganja je potrdilo stanje, ki je bilo leta 2005 ugotovljeno na Madžarskem, kjer je bil postopek za odobritev projektov spremenjen tako, da se je zmanjšalo število pregledov projektnih vlog. Spremembe so se začele uporabljati od aprila 2004 brez predhodne odobritve Komisije. Zaradi tega se ponovno opozarja na pomembnost tega tveganja. | 9.18 | Obžalovanja vredno je, da Komisija ni bila obveščena o spremembah postopkov na Madžarskem. Vendar pa je sedaj proučila vpliv sprememb in meni, da je bila vzpostavljena zadostna kotrola. |
| CONCLUSIONS AND RECOMMENDATIONS | ZAKLJUČKI IN PRIPOROČILA |
| 9.19. | Overall, taking into account the audit scope (paragraphs 9.6-9.8), the transactions audited by the Court were not materially affected by error except for the transactions financed under the Sapard Programme, where significant errors were found. While the Court noted improvements in the supervisory and control systems at the level of the Commission, important weaknesses were noted at national level. In the case of the Phare and Turkey Programmes and ISPA projects, the relatively high frequency of these weaknesses were compensated by corrective action resulting from the Delegation's ex-ante controls. | 9.19. | The Commission welcomes the Court’s conclusion that there have been improvements in the supervisory and control systems at the level of the Commission. The Court’s special report 4/2006 concerning Phare investment projects in Bulgaria and Romania concluded that the Commission’s checking of projects prior to financing proved effective in preventing irregularities in the procurement process. | The Commission recognises that errors have been found for Sapard, however, with the possible exception of public tendering in Romania, it does not consider that these are significant. | The Commission is of the opinion that the overall situation relating to Sapard implementation in 2005 is broadly similar to that for 2004. | 9.19 | Če upoštevamo obseg revizije (odstavki 9.6–9.8), na transakcije, ki jih je revidiralo Sodišče, na splošno niso pomembno vplivale napake, razen pri transakcijah financiranih v okviru programa Sapard, kjer so bile ugotovljene pomembne napake. Čeprav je Sodišče opazilo izboljšave v nadzornih in kontrolnih sistemih na ravni Komisije, pa so bile pomembne pomanjkljivosti opažene na nacionalni ravni. Za program Phare in program za Turčijo ter projekte ISPA so relativno veliko pogostost teh pomanjkljivosti kompenzirali popravni ukrepi, ki so bili rezultat predhodnih kontrol s strani delegacij. | 9.19 | Komisija pozdravlja sklep Sodišča, da so se nadzorni in kontrolni sistemi na ravni Komisije izboljšali. Posebno poročilo Sodišča št. 4/2006 o investicijskih projektih Phare v Bolgariji in Romuniji je ugotovilo, da se je Komisijin nadzor projektov pred financiranjem izkazal za učinkovitega pri preprečevanju nepravilnosti v postopku javnih naročil. | Komisija priznava, da so bile pri programu SAPARD odkrite napake, vendar meni, da z morebitno izjemo javnega naročanja v Romuniji te niso pomembne. | Komisija meni, da so splošne razmere glede izvajanja programa SAPARD v letu 2005 na splošno podobne razmeram iz leta 2004. |
| 9.20. | The Court recommends that the Commission: | 9.20. | | 9.20 | Sodišče priporoča, da Komisija: | 9.20 | |
| — | monitor closely the effective functioning of national supervisory and control systems, notably as far as award and payment procedures are concerned, | — | The Commission will continue to monitor closely the effective functioning of national supervisory and control systems. | — | pozorno spremlja uspešno delovanje nacionalnih nadzornih in kontrolnih sistemov, predvsem postopke dodeljevanja in plačilne postopke, | — | Komisija bo še naprej pozorno spremljala uspešno delovanje nacionalnih nadzornih in kontrolnih sistemov. |
| — | clearly define the procedures to be applied by the Delegations in the ex-ante control process, | — | The Commission considers that these procedures are already clear. However, the Commission is ready to review the procedures in the light of the experience gained in the last years. | — | jasno opredeli postopke, ki bi jih morale uporabljati delegacije v postopku predhodne kontrole, | — | Komisija meni, da so ti postopki že sedaj jasni. Vendar pa je Komisija pripravljena pregledati postopke glede na izkušnje, pridobljene v zadnjih letih. |
| — | give a higher priority to the follow-up of final declarations of expenditure for Phare programmes, especially as regards parallel co-financing, | — | The Commission is doing its utmost to obtain the final declarations within the period stipulated in the financing agreements. | — | da večjo prednost nadaljnjemu ukrepanju v zvezi s končnimi izjavami o odhodkih za programe Phare, zlasti glede vzporednega sofinanciranja, | — | Komisija si bo po najboljših močeh prizadevala, da bo končne izjave pridobila v rokih, predvidenih v sporazumih o financiranju. |
| — | for Sapard, pay particular attention to the risks associated with projects approved during the end of the contracting period, | — | The Commission is aware of the potential risk, but has so far found no evidence of a resultant financial risk. | — | pri programu Sapard posebno pozornost posveti tveganjem, povezanim s projekti, ki so bili odobreni ob koncu pogodbenega obdobja, | — | Komisija se zaveda morebitnih tveganj, vendar pa do sedaj ni našla nikakršnega dokaza o posledičnih finančnih tveganjih. |
| — | ensure, through close monitoring, that no changes to the accredited procedures are introduced by the Sapard paying agencies without its prior approval. | — | The countries concerned are regularly reminded of the obligation to submit any proposed procedural changes to the Commission before their implementation. The Commission will examine unapproved changes in procedures and assess their control impact as appropriate. | — | s skrbnim spremljanjem zagotovi, da plačilne agencije Sapard ne uvedejo nobenih sprememb akreditiranih postopkov brez predhodne odobritve Komisije. | — | Zadevne države se redno opozarjajo, da morajo kakršne koli spremembe v postopkih predložiti Komisiji, preden jih začnejo izvajati. Komisija bo proučila neodobrene spremembe v postopkih in ustrezno ocenila njihov vpliv na kontrolo. |
| SPECIAL REPORTS ISSUED SINCE THE LAST ANNUAL REPORT | POSEBNA POROČILA, OBJAVLJENA PO ZADNJEM LETNEM POROČILA |
| 9.21. | The Court has published a Special Report relevant to the pre-accession strategy in the last twelve months concerning the Phare Investment projects in Bulgaria and Romania (Special Report No 4/2006). It can be found in the Court's website (www.eca.europa.eu). | | 9.21 | Sodišče je v zadnjih dvanajstih mesecih objavilo Posebno poročilo, povezano s predpristopno strategijo o naložbenih projektih Phare v Bolgariji in Romuniji (Posebno poročilo št. 4/2006). Poročilo je objavljeno na spletni strani Sodišča (www.eca.europa.eu). | |
| (1) The eight new Member States (Czech Republic, Estonia, Latvia, Lithuania, Hungary, Poland, Slovenia, the Slovak Republic) and the two accession countries (Bulgaria, Romania) and the candidate country Croatia. | (1) Osem novih držav članic (Češka, Estonija, Latvija, Litva, Madžarska, Poljska, Slovenija, Slovaška) in dve državi pristopnici (Bolgarija, Romunija) ter država kandidatka Hrvaška. |
| (2) Poland, Hungary and Restructuring in the East, Council Regulation (EEC) No 3906/89 (OJ L 375, 23.12.1989, p. 11). | (2) Poljska, Madžarska in prestrukturiranje v vzhodnoevropskih državah, Uredba Sveta (EGS) št. 3906/89 (UL L 375, 23.12.1989, str. 11). |
| (3) Council Regulation (EC) No 2500/2001 of 17 December 2001 concerning pre-accession financial assistance for Turkey (OJ L 342, 27.12.2001, p. 1), corrected by OJ L 285, 23.10.2002, p. 26. | (3) Uredba Sveta (ES) št. 2500/2001 z dne 17. decembra 2001 o predpristopni finančni pomoči za Turčijo (UL L 342, 27.12.2001, str. 1, popravek v UL L 285, 23.10.2002, str. 26). |
| (4) Instrument for Structural Policies for Pre-Accession, Council Regulation (EC) No 1267/1999 (OJ L 161, 26.6.1999, p. 73). | (4) Instrument strukturnih politik v predpristopnem obdobju, Uredba Sveta (ES) št. 1267/1999 (UL L 161, 26.6.1999, str. 73). |
| (5) Special Accession Programme for Agriculture and Rural Development, Council Regulation (EC) No 1268/1999 (OJ L 161, 26.6.1999, p. 87). | (5) Posebni pristopni program za kmetijstvo in razvoj podeželja, Uredba Sveta (ES) št. 1268/1999 (UL L 161, 26.6.1999, str. 87). |
| (6) EDIS was granted to the eight new Central and Eastern European Member States where specific implementing agencies were accredited to implement the Phare and ISPA programme without the Commission's ex-ante control of tendering and contracting. | (6) EDIS je bil odobren za osem novih držav članic iz srednje in vzhodne Evrope, kjer so bile za izvajanje programov Phare in ISPA akreditirane posebne izvajalske agencije brez Komisijine predhodne kontrole nad razpisi in oddajo naročil. |
| (7) The first Phare programme in Croatia was committed in 2005. In order to test Croatia's management capacity the Court audited transactions financed under the CARDS programme and implemented by the national authorities. | (7) Za prvi program Phare na Hrvaškem so bile obveznosti prevzete leta 2005. Da bi preizkusilo upravljavske zmogljivosti Hrvaške, je Sodišče revidiralo transakcije, financirane v okviru programa CARDS in izvedene s strani nacionalnih organov. |
| (8) See Annual Report concerning the financial year 2004, paragraphs 8.24-8.26. | (8) Glej Letno poročilo za proračunsko leto 2004, odstavki 8.24–8.26. |
| (9) Latvia, Poland. | (9) Latvija, Poljska. |
| (10) See Annual Report concerning the financial year 2004, paragraph 8.18. | (10) Glej Letno poročilo za proračunsko leto 2004, odstavek 8.18. |
| (11) Labelled as ‘actualisation costs’ and ‘costs for unforeseen circumstances’. | (11) Navedeni kot „stroški realizacije“ in „stroški zaradi nepredvidenih okoliščin“. |
| (12) Paragraph 4.70. | (12) Odstavek 4.70. |
| CHAPTER 10 | POGLAVJE 10 |
| Administrative expenditure | Upravni odhodki |
| TABLE OF CONTENTS | KAZALO |
| Administrative expenditure of the institutions and Community bodies | Upravni odhodki institucij in organov Skupnosti |
| Introduction | Uvod |
| Specific assessment in the context of the Statement of Assurance | Posebna ocena v okviru izjave o zanesljivosti |
| Audit scope | Obseg revizije |
| Legality and regularity of underlying transactions | Zakonitost in pravilnost z izkazi povezanih transakcij |
| Supervisory and control systems | Nadzorni in kontrolni sistemi |
| Specific observations | Posebne ugotovitve |
| Parliament | Parlament |
| Council | Svet |
| Commission | Komisija |
| Court of Justice | Sodišče Evropskih skupnosti |
| Court of Auditors | Računsko sodišče |
| European Economic and Social Committee | Evropski ekonomsko-socialni odbor |
| Committee of the Regions | Odbor regij |
| European Ombudsman and European Data-Protection Supervisor | Evropski varuh človekovih pravic in Evropski nadzornik za varstvo podatkov |
| Overall conclusion | Splošni zaključek |
| Special Reports issued since the last Annual Report | Posebna poročila, objavljena po zadnjem Letnem poročilu |
| European Union Agencies | Agencije Evropske unije |
| The European Schools | Evropske šole |
| THE COURT'S OBSERVATIONS | | UGOTOVITVE SODIŠČA | |
| ADMINISTRATIVE EXPENDITURE OF THE INSTITUTIONS AND COMMUNITY BODIES | UPRAVNI ODHODKI INSTITUCIJ IN ORGANOV SKUPNOSTI |
| Introduction | Uvod |
| 10.1. | This chapter covers the administrative expenditure of the Institutions and other bodies. The appropriations relating to this expenditure are managed directly by each Institution or body and are used to pay the salaries, allowances and pensions of persons working for the Institutions, as well as rent, purchases and miscellaneous expenses. In 2005 administrative expenditure by the European Union's institutions was 6 191 million euro, as further specified in Table 10.1 . | | 10.1 | To poglavje zajema upravne odhodke institucij in drugih organov. Odobrena proračunska sredstva, povezana s temi odhodki, neposredno upravlja vsaka institucija ali organ, uporabljajo pa se za plačilo plač, nadomestil in pokojnin oseb, zaposlenih v institucijah Skupnosti, ter najemnin, nakupov in raznih odhodkov. Leta 2005 so upravni odhodki institucij Evropske unije znašali 6 191 milijonov EUR in so podrobneje opredeljeni v Tabeli 10.1 . | |
| Table 10.1 — Payments by Institution | (million euro) | | 2004 | 2005 | European Parliament | 1 166 | 1 235 | Council | 507 | 533 | Commission | 3 721 | 3 952 | Court of Justice | 216 | 211 | Court of Auditors | 84 | 92 | European Economic and Social Committee | 92 | 96 | Committee of the Regions | 63 | 64 | European Ombudsman | 5 | 6 | European Data Protection Supervisor | 1 | 2 | Total | 5 856 | 6 191 | Tabela 10.1 – Izplačila po institucijah | (v milijonih EUR) | | 2004 | 2005 | Evropski parlament | 1 166 | 1 235 | Svet | 507 | 533 | Komisija | 3 721 | 3 952 | Sodišče Evropskih skupnosti | 216 | 211 | Računsko sodišče | 84 | 92 | Evropski ekonomsko-socialni odbor | 92 | 96 | Odbor regij | 63 | 64 | Evropski varuh človekovih pravic | 5 | 6 | Evropski nadzornik za varstvo podatkov | 1 | 2 | Skupaj | 5 856 | 6 191 |
| Specific assessment in the context of the Statement of Assurance | Posebna ocena v okviru izjave o zanesljivosti |
| Audit scope | Obseg revizije |
| 10.2. | The audit appraised the legality and regularity of the transactions underlying the accounts of the Institutions’ administrative expenditure, in order to provide a specific assessment in the context of the statement of assurance. The Court carried out substantive tests on a representative sample of transactions and evaluated the supervisory and control systems put in place by the autorising officers of the institutions. | 10.2. | THE REPLY OF THE EUROPEAN PARLIAMENT | In Parliament, the self appraisals carried out by the authorising officers by delegation on the basis of the minimum management and internal control standards laid down for 2005 show that their supervisory and control systems are continuing to improve in terms of quality and reliability, as the action plans and the Internal Auditor's recommendations are implemented. | 10.2 | Pri reviziji sta bili ocenjeni zakonitost in pravilnost transakcij, povezanih z računovodskimi izkazi upravnih odhodkov institucij, da se zagotovi posebna ocena v okviru izjave o zanesljivosti. Sodišče je izvedlo preizkuse podatkov na reprezentativnem vzorcu transakcij in ovrednotilo nadzorne in kontrolne sisteme, ki so jih vzpostavili odredbodajalci institucij. | 10.2 | ODGOVOR EVROPSKEGA PARLAMENTA | V Evropskem parlamentu so odredbodajalci izvedli samoocene najnižjih standardov poslovodenja in notranje kontrole za leto 2005, ki so pokazale, da sta se kakovost in zanesljivost njihovih kontrolnih in nadzornih sistemov izboljšali v skladu z izvajanjem akcijskih načrtov in priporočil notranjega revizorja. |
| 10.3. | Past audits by the Court had shown that the errors found were not material nor due to serious weaknesses in the control systems. A follow-up to observations from past Annual Reports is presented in Table 10.2 . | 10.3. | THE REPLY OF THE EUROPEAN PARLIAMENT | See reply in the last column of table 10.2. | 10.3. | REPLY BY THE COUNCIL | The Court presents in table 10.2 the follow-up to observations made in the past, in particular the payment of additional annual leave. It concludes on one hand that the GSC has taken appropriate action in order to gradually eliminate the stock of compensatory leave but on the other hand it states that the payment of additional annual leave, which is an integral part of the action taken, should be discontinued. | 10.3 | Pretekle revizije Sodišča so pokazale, da ugotovljene napake niso bile bistvene in da jih niso povzročile večje pomanjkljivosti kontrolnih sistemov. Nadaljnje ukrepanje na podlagi ugotovitev iz preteklih letnih poročil je prikazano v Tabeli 10.2 . | 10.3 | ODGOVOR EVROPSKEGA PARLAMENTA | Glej odgovor v zadnjem stolpcu tabele 10.2. | 10.3 | ODGOVOR SVETA | Sodišče v tabeli 10.2 prikazuje nadaljnje ukrepanje na podlagi preteklih ugotovitev, zlasti glede izplačila dodatnega letnega dopusta, ki ni bil izkoriščen. Po eni strani ugotavlja, da je generalni sekretariat Sveta (GSS) ustrezno ukrepal, da bi postopoma odpravil zaloge nadomestnega dopusta, po drugi strani pa navaja, da je treba prenehati z izplačevanjem neizkoriščenega dodatnega letnega dopusta, kar je sestavni del sprejetih ukrepov. |
| | The GSC is fully aware that certain of its internal rules regarding compensation for work outside standard hours went beyond the provisions of the Staff Regulations and are therefore ‘praeter legem’. These rules were designed to take account of the impact on officials' health of the particularly demanding working hours (notably long night sessions and sessions during holidays) imposed by the political imperatives linked to the Council's particular role in the legislative process. | However, on the basis of a number of fundamental changes to the Council working methods, the SGC took a broad array of measures with the intention to correct the anomalies which have arisen over the years. These specific measures aim at aligning GSC rules and practices with the Staff Regulations as quickly as possible. At the same time, they have to avoid the disruptive consequences that a solution based exclusively on leave would have on the operation of the GSC. Furthermore, they take account of the legitimate expectations which the officials concerned have developed based on the longstanding former GSC rules, and which make it hard to justify an abrupt end to the practice. | The action taken to eliminate the stock of additional leave granted before 31 December 1997 and which the Court qualifies as appropriate, can be summarised in the following way: | — | An appeal to officials to use up stocks of compensatory leave on a voluntary basis (Staff Note 80/05 of 17 May 2005) already led to a reduction of the stocks by approximately one third. | — | Specific measures to eliminate the remaining stocks were announced in Staff Note 25/06 of 10 February 2006 and confirmed in Staff Note 115/06 of 30 June 2006. | | — | compulsory liquidation of all stocks over 25 days; | | — | liquidation over maximum period of four years (2006-2009) at a minimum rate of 25 % per year; | | — | liquidation is to take the form of leave or payment, with automatic payment at year end of that part of the compulsory 25 % which has not been used up through ‘temps libre’; | | — | stock remaining on departure from GSC will be paid. | In conclusion, as spelled out above, the GSC shares the opinion of the Court that the existing stocks should be eliminated as soon as possible. | | GSS se popolnoma zaveda, da so nekateri njegovi notranji predpisi v zvezi z nadomestilom za delo izven običajnih ur presegli določbe Kadrovskih predpisov in so zato „praeter legem“ (dopolnilo zakona). Ti predpisi so bili oblikovani zato, da bi se upošteval vpliv zelo napornega delovnega časa (predvsem dolgih nočnih sej in sej med počitnicami) na zdravje uradnikov, kar je posledica političnih zahtev, povezanih s posebno vlogo Sveta v zakonodajnem procesu. | Vendar je GSS na podlagi številnih temeljnih sprememb delovnih metod Sveta sprejel obsežen niz ukrepov za odpravo nepravilnosti, ki so se pojavile z leti. Namen teh posebnih ukrepov je čimprejšnja uskladitev predpisov in praks GSS s Kadrovskimi predpisi. Hkrati se morajo izogniti motečim posledicam, ki bi jih imela rešitev, osnovana izključno na dopustu, na delovanje GSS. Poleg tega ti ukrepi upoštevajo upravičena pričakovanja zadevnih uradnikov, ki temeljijo na dolgoletnih preteklih predpisih GSS ter zaradi katerih je težko upravičiti nenadno opustitev prakse. | Sprejeti ukrepi za odpravo zalog dodatnega dopusta, odobrenega pred 31. decembrom 1997, ki jih Sodišče označuje kot ustrezne, se lahko povzamejo na naslednji način: | — | poziv uradnikom, naj prostovoljno porabijo zaloge nadomestnega dopusta (sporočilo zaposlenim 80/05 z dne 17. maja 2005) je že pripeljal do zmanjšanja zalog za približno eno tretjino, | — | posebni ukrepi za odpravo preostalih zalog so bili napovedani v obvestilu zaposlenim 25/06 z dne 10. februarja 2006 ter potrjeni v obvestilu zaposlenim 115/06 z dne 30. junija 2006: | | — | obvezna odprava vseh zalog nad 25 dni, | | — | odprava v obdobju največ štirih let (2006–2009) in ob najmanjšem deležu 25 % na leto, | | — | odprava mora biti v obliki dopusta ali izplačila, pri čemer se na koncu leta samodejno izplača tisti del obveznih 25 %, ki niso bili porabljeni kot „temps libre“, | | — | preostale zaloge bodo izplačane ob odhodu iz GSS. | Kot je opredeljeno zgoraj, torej GSS enako kot Sodišče meni, da je treba obstoječe zaloge čimprej odpraviti. |
| Table 10.2 — Follow-up to observations from past Annual Reports | Observations | Action taken | Further action needed? | Parliament's reply | Payment of additional annual leave not taken | Annual Report concerning the financial year 2004, paragraph 9.18: | At the Council additional annual leave granted before 31 December 1997 as a compensation for overtime is paid on retirement if the official has not taken the additional leave. As staff of the A and B categories are not entitled to compensation for overtime, such payments are not in accordance with Article 56 of the Staff Regulations. | The General Secretariat has taken appropriate action in order to gradually eliminate the stock of compensatory leave for A and B staff granted before 31 December 1997. | The payment of additional annual leave not taken should be discontinued. | | Additional pension scheme for Members of the European Parliament | | | Legal basis for Parliament's contribution to the non-profit-making association ‘Pension Fund — Members of the European Parliament’: | Annual Report concerning the financial year 2002, paragraphs 9.17 to 9.20: | If the additional pension scheme for Members of the European Parliament is to continue, a sufficient legal basis has to be created as soon as possible. There should be clear rules established in the scheme to define the liabilities and responsibilities of the European Parliament and of the members of the scheme in the case of a deficit. | The additional pension scheme is mentioned in Article 27 of the Statute for Members of the European Parliament adopted by the Parliament on 28 September 2005. The Statute will enter into force on the first day of the European Parliament parliamentary term beginning in 2009. No rules have been established defining the liabilities and responsibilities of the European Parliament and of the members of the scheme in the case of a deficit. | Until the first day of the European Parliament parliamentary term beginning in 2009 the Statute has no legal effect and cannot provide a legal basis for the parliamentary contribution to the ASBL pension fund. Appropriate rules should be established defining the liabilities and responsibilities of the European Parliament and of the members of the scheme in the event of a deficit. | Article 27 of the Statute for Members stipulates that the Pension Fund‘shall be maintained after the entry into force of this Statute for Members or former Members who have already acquired rights or future entitlements in that Fund’. By employing the word ‘maintained’, the Statute implicitly acknowledges that there is a legal basis for the Pension Fund which also covers the period prior to the entry into force of the Statute. The transitional period, from the adoption of the Statute by means of a Parliament decision of 28 September 2005 to the entry into force of the Statute in 2009, can therefore be regarded as being covered by Article 27 of the Statute. The legal basis valid for the period prior to the adoption of the Statute is specified in Parliament's reply to paragraph 9.18 of the Court's annual report concerning the financial year 2002. | Rules governing the commitments and liabilities of Parliament and the members of the scheme in the event of a deficit: | At its meeting of 30 November 2005 the Bureau considered the situation of the Voluntary Pension Fund ahead of the adoption of the Statute for Members. At that meeting, it undertook to draw up rules governing the respective relations between and responsibilities of the Fund and Parliament, on the basis of an independent actuarial study, and, in connection with the decisions relating to the implementation of the Statute for Members that it would be called upon to take pursuant to Article 24 of that Statute, once the measures required to guarantee payment of the additional pensions after the entry into force of the new Statute in 2009 had been adopted. An open invitation to tender for an independent actuarial study will shortly be issued. The working party responsible for finalising the measures implementing the Statute for Members has also started work. | Tabela 10.2 – Nadaljnje ukrepanje na podlagi ugotovitev iz prejšnjih letnih poročil | Ugotovitve | Sprejeti ukrepi | So potrebni dodatni ukrepi? | Odgovor Parlamenta | Izplačilo dodatnega letnega dopusta, ki ni bil izkoriščen | Letno poročilo za proračunsko leto 2004, odstavek 9.18: | V Svetu se dodatni letni dopust, odobren pred 31. decembrom 1997 kot nadomestilo za nadurno delo, ob upokojitvi plača, če uradnik tega dodatnega dopusta ni izkoristil. Ker osebje kategorij A in B ni upravičeno do nadomestila za nadurno delo, taka izplačila niso v skladu s členom 56 Kadrovskih predpisov. | Generalni sekretariat je ustrezno ukrepal, da se zaloga nadomestnega dopusta, odobrenega pred 31. decembrom 1997, postopoma odstrani. | Prenehati je treba izplačevanje dodatnega letnega dopusta, ki ni bil izkoriščen. | | Dodatni sistem pokojninskega zavarovanja za poslance Evropskega parlamenta | | | Pravna podlaga za parlamentarne prispevke v pokojninski sklad ASBL: | Letno poročilo za proračunsko leto 2002, odstavki 9.17 do 9.20: | Če se bo še naprej uporabljal dodatni sistem pokojninskega zavarovanja za poslance Evropskega parlamenta, je treba čim prej vzpostaviti ustrezno pravno podlago. Vzpostaviti je treba jasna pravila v shemi, da se za primer primanjkljaja opredelijo obveznosti in odgovornosti Evropskega parlamenta in vključenih v shemo. | Dodatni sistem pokojninskega zavarovanja je omenjen v členu 27 Statuta poslancev Evropskega parlamenta, ki ga je Parlament sprejel 28. septembra 2005. Statut začne veljati prvi dan začetka zakonodajnega obdobja Evropskega parlamenta v letu 2009. Za primer primanjkljaja niso bila vzpostavljena nobena pravila o obveznostih in odgovornostih Evropskega parlamenta in vključenih v shemo. | Do prvega dne začetka zakonodajnega obdobja Evropskega parlamenta v letu 2009 Statut nima pravnega učinka in ne more zagotavljati pravne podlage za parlamentarne prispevke v pokojninski sklad ASBL. Za primer primanjkljaja je treba vzpostaviti ustrezna pravila, ki opredeljujejo obveznosti in odgovornosti Evropskega parlamenta in vključenih v shemo. | Člen 27 statuta poslancev določa, da se pokojninski sklad„hrani po začetku veljavnosti sedanjega statuta za poslance ali nekdanje poslance, ki so pravice v tem skladu že pridobili ali so v fazi pridobitve le-teh.“Z uporabo besede „ohrani“ statut posredno priznava pravno podlago za pokojninski sklad tudi za obdobje pred začetkom veljavnosti statuta. Tako se lahko šteje, da člen 27 statuta zajema tudi prehodno obdobje od sprejetja statuta s sklepom Evropskega parlamenta z dne 28. septembra 2005 do začetka veljavnosti statuta leta 2009. Veljavna pravna podlaga za obdobje pred sprejetjem statuta pa je določena v odgovoru Parlamenta v odstavku 9.18 letnega poročila Sodišča o proračunskem letu 2002. | Pravila o obveznostih in odgovornostih Evropskega parlamenta ter članov pokojninske sheme v primeru primanjkljajev: | Predsedstvo je na seji 30. novembra 2005 ocenilo stanje prostovoljnega pokojninskega sklada z namenom sprejeti statut poslancev. Ob tej priložnosti se je obvezal, da bo določil pravila, ki bodo urejala odnose in obveznosti tako Sklada kot tudi Parlamenta na podlagi neodvisne aktuarske analize in potem, ko bo v okviru sklepov v zvezi z izvajanjem statuta poslancev, za katerega bo pozvano, da ga sprejme v skladu s členom 24 statuta, sprejelo potrebne ukrepe za zagotovitev izplačila dodatnega pokojninskega zavarovanja po začetku veljavnosti novega statuta leta 2009. V prihodnje bo objavljen odprti javni razpis za izvedbo neodvisne aktuarske analize. Prav tako je začela delovati delovna skupina, ki je pristojna za izvajanje izvedbenih ukrepov statuta poslancev. |
| Legality and regularity of underlying transactions | Zakonitost in pravilnost z izkazi povezanih transakcij |
| 10.4. | The Court’s audit did not reveal any material errors. | | 10.4 | Sodišče z revizijo ni odkrilo pomembnih napak. | |
| Supervisory and control systems | Nadzorni in kontrolni sistemi |
| 10.5. | In 2005 all the Institutions had supervisory and control systems complying with the requirements of the new Financial Regulation. However, some Institutions had not fully implemented all their Internal Control Standards (ICS) (1). | 10.5. | REPLY OF THE COURT OF JUSTICE | In the course of the first six months of 2006, the administration carried out an assessment of the situation of the minimum Internal Control Standards. That assessment was accompanied by proposals to improve the systems put in place and an action plan was established for achieving these improvements within a reasonable time-limit. | 10.5 | Leta 2005 so vse institucije imele nadzorne in kontrolne sisteme, ki so bili skladni z zahtevami nove Finančne uredbe. Vendar nekatere institucije še niso v celoti izvajale vseh svojih standardov notranjega kontroliranja (1). | 10.5 | ODGOVOR SODIŠČA EVROPSKIH SKUPNOSTI | V prvi polovici leta 2006 je uprava naredila oceno stanja minimalnih norm notranjega nadzora. Tej oceni so bili predloženi predlogi za izboljšanje vzpostavljenih sistemov in sprejet je bil delovni načrt, da bi se ta izboljšanja izvedla v razumnem roku. |
| 10.6. | In 2005, the NAP (Nouvelle Application Paie), a computer application for calculating staff remunerations created in 2003 and managed by the Commission Paymaster Office (PMO), was being used by all the Institutions. In 2005 the technical weaknesses noted in 2004 were overcome, minimising the risk of erroneous calculation of the various elements of staff remuneration. However, the institutions did not systematically use the reporting facilities of NAP in order to verify, before the final pay run, all the data concerning situations specific to individual members of staff (e.g. compensatory allowances, officials transferred between institutions, promotions, and, in general, NAP data which have been modified manually). Except at the Commission, for remunerations paid in Luxembourg, and at the European Economic and Social Committee, regular ex-post controls were not carried out. Although not mandatory pursuant to the Financial Regulation, ex-post controls would increase the reliability of the administrative procedures for managing staff remunerations and help to uncover possible weaknesses and errors in the system. | 10.6. | THE REPLY OF THE EUROPEAN PARLIAMENT | Compared to its predecessor, the NAP payroll application does indeed offer greater facilities in terms of reporting and the extraction of data for statistical and control purposes. However, it was not possible, in 2005, to develop the necessary expertise to fully exploit them. For that reason, DG Personnel carried out in 2005, as in previous years, systematic checks on balances in the Payments and Allowances Unit and, until December 2005, all appointing authority decisions (which are essential determinants of the payroll) were subject to individual checks before being fed into the payroll. The checks on balances, which are carried out for each payrolls category (‘centre de paie’) are particularly effective in identifying anomalies arising, for example, from interinstitutional transfers. Finally, data entered manually into the system is subject to double checking within the Payments and Allowances Unit. | Moreover, it is questionable whether the possibilities that the NAP offers can reasonably be exploited to carry out a substantive programme of verification and control before the final pay run. That is one reason why DG Personnel has taken the view that payroll controls could more effectively be carried out on an ex-post basis. While limited resources and the problems associated with the introduction of the new Staff Regulations precluded generalised recourse to ex-post controls in 2005, a systematic programme of such controls has been in operation since March 2006. | 10.6. | REPLY BY THE COUNCIL | The SGC would like to note that the limited use of the NAP management tools was due to NAP-related conditions — NAP had only a few tools and they were not documented and frequently malfunctioning. The SGC considers the existing tools (that the PMO has communicated to the users in a comprehensive manner only in May 2006) very useful since they are a way to check results, and the responsible service has, despite the lack of supporting documentation, used them as much as possible. | 10.6. | REPLY OF THE COMMISSION | In each institution, each authorising officer by delegation puts in place the control procedures adapted to its specific situation. It was never envisaged that each institution systematically uses all the reporting facilities offered. The PMO has made available, upon request, the reports to every authorising officer. | 10.6 | V letu 2005 so vse institucije uporabljale NAP („Nouvelle Application Paie“), računalniško aplikacijo za izračunavanje osebnih prejemkov zaposlenih, ki je bila oblikovana leta 2003 in jo upravlja Urad Komisije za upravljanje in plačilo osebnih pravic (PMO). Leta 2005 so bile odpravljene tehnične pomanjkljivosti, ugotovljene leta 2004, kar je tveganje napačnih izračunov različnih zneskov, ki sestavljajo osebne prejemke zaposlenih, zmanjšalo na najmanjši možni obseg. Vendar institucije niso sistematično uporabljale zmogljivosti poročanja NAP, da bi pred zadnjimi izračuni plačil preverile vse podatke v zvezi s situacijami, specifičnimi za posamezne zaposlene (npr. kompenzacijska nadomestila, uradniki, ki preidejo na drugo institucijo, napredovanja in na splošno podatki NAP, ki so bili spremenjeni ročno). Razen na Komisiji za osebne prejemke, izplačane v Luxembourgu in v Evropskem ekonomsko-socialnem odboru, niso bile izvedene redne naknadne kontrole. Čeprav naknadne kontrole v skladu s Finančno uredbo niso obvezne, bi povečale zanesljivost upravnih postopkov za upravljanje prejemkov zaposlenih in pomagale odkriti možne pomanjkljivosti in napake v sistemu. | 10.6 | ODGOVOR EVROPSKEGA PARLAMENTA | NAP v primerjavi s predhodno aplikacijo dejansko ponuja več možnosti na področju poročanja in izločanja podatkov za statistične in kontrolne namene. Vendar v letu 2005 ni bilo mogoče oblikovati potrebnega strokovnega znanja, na podlagi katerega bi bilo mogoče te možnosti v celoti izrabiti. Iz tega razloga je GD kadrovske službe leta 2005, tako kot prejšnja leta, sistematično preverjal računovodske izkaze službe za povračilo in nadomestilo stroškov, poleg tega so bili do decembra 2005 vsi sklepi pristojnega organa za imenovanje, ki so ključni dejavniki pri plačilnem seznamu, posamezno pregledani pred vnosom v plačilni seznam. Pregled zneskov, ki je opravljen za vsako posamezno kategorijo plačilnega seznama („centre de paie“), je posebej učinkovit pri ugotavljanju nepravilnosti, do katerih pride, na primer, pri medinstitucionalnih prenosih. Podatki, ki so v sistem vneseni ročno, so pregledani dvakrat znotraj službe za povračilo in nadomestilo stroškov. | Poleg tega je vprašljivo, ali so lahko možnosti, ki jih ponuja NAP, smotrno izrabljene pri izvajanju obsežnega sistema za preverjanje in kontrolo pred dokončnim izplačilom. GD kadrovske zadeve med drugim zaradi tega meni, da so pregledi plačilnega seznama lahko bolj učinkoviti, če se opravijo naknadno. Ker v letu 2005 zaradi omejenih finančnih sredstev in težav, povezanih z uvedbo nove finančne uredbe, ni bilo možno v celoti opravljati naknadni nadzor, se od marca 2006 izvaja sistematični program takega nadzora. | 10.6 | ODGOVOR SVETA | GSS želi oznaniti, da je omejena uporaba orodij upravljanja NAP (Nonuvelle Application Paie – novi sistem izplačevanja osebnih dohodkov) posledica z NAP povezanih pogojev – NAP je imel le malo orodij, ta pa niso bila dokumentirana in so pogosto slabo delovala. Po mnenju GSS so obstoječa orodja (o katerih je Urad za vodenje in plačevanje posameznih pravic – PMO uporabnike izčrpno obvestil šele maja 2006) zelo uporabna, saj se z njimi lahko preverijo rezultati, pristojna služba pa jih kljub pomanjkanju spremljajoče dokumentacije uporablja v največji možni meri. | 10.6 | ODGOVOR KOMISIJE | V vsaki instituciji vsak odredbodajalec na podlagi prenosa vzpostavi postopke kontrol, prilagojene razmeram v njej. Nikoli ni bilo predvideno, da vsaka institucija sistematično uporablja vse ponujene zmogljivosti poročanja. Urad za vodenje in plačevanje posameznih pravic (PMO) je omogočil, da so poročila na zahtevo na voljo vsakemu odredbodajalcu. |
| | For the ex ante controls, the PMO has defined the tables to be controlled in 2002 when the NAP was put into production for a first group of Commission staff, has documented this in 2003 when the NAP started to be used for other populations, and has applied these ex ante controls since. These documents were also made available to other institutions and recently all NAP users received an updated document describing the minimal controls suggested by the PMO. | In the light of the experience gathered, notably for remunerations paid in Luxembourg, the PMO considers its current controls as sufficient and does not envisage, at this stage, strengthening its ex-post controls. The latter consume the most experienced resources and the PMO envisages using them in 2006 and 2007 to help building in a large number of automatic ex ante controls in a new IT system (IRIS) for the management of individual rights. Once this system is put into production, the PMO will revise its control strategy. | | Za predhodne kontrole je PMO opredelil preglednice, ki jih je bilo treba preverjati v letu 2002, ko se je novi plačilni sistem (NAP) začel izvajati za prvo skupino osebja Komisije, to dokumentiral leta 2003, ko se je NAP začel uporabljati za druge skupine, in od takrat uporablja te predhodne kontrole. Ti dokumenti so bili dani na voljo tudi drugim institucijam in nedavno so vsi uporabniki NAP prejeli posodobljen dokument, v katerem so opisane minimalne kontrole, ki jih je predlagal PMO. | Na podlagi pridobljenih izkušenj, zlasti za osebne prejemke, izplačane v Luxembourgu, PMO svoje sedanje kontrole šteje za zadostne in v tej fazi ne načrtuje okrepitve svojih naknadnih kontrol. Slednje zahtevajo najbolj preizkušene vire in PMO načrtuje njihovo uporabo v letih 2006 in 2007 za pomoč pri vključitvi velikega števila avtomatskih predhodnih kontrol v novi informacijski sistem (IRIS) za vodenje posameznih pravic. Ko se bo ta sistem začel izvajati, bo PMO pregledal svojo strategijo kontrole. |
| 10.7. | The amended Staff Regulations, which entered into force on 1 May 2004, state that accommodation costs incurred on mission are reimbursed up to a maximum fixed for each country, on production of supporting documents (Article 13 of Annex VII to the Staff Regulations). Contrary to this rule, all the Institutions, except the Court of Justice, the Court of Auditors and the Ombudsman, provided in their internal rules for the payment of a flat-rate sum, ranging from 30 to 60 % of the maximum allowable amount, to staff who do not produce any evidence of having incurred accommodation costs. After the publication of the European Court of Auditors’ Annual Report concerning the financial year 2004, the European Economic and Social Committee amended its internal rules in December 2005 in order to ensure compliance with the Staff Regulations. | 10.7. | THE REPLY OF THE EUROPEAN PARLIAMENT | Parliament faces particular problems in regard to missions owing to the nature of its activities and their dispersal over three places of work. | The application of a flat-rate system takes account of the legal advice tendered to Parliament's Bureau on this subject and is intended to strike a reasonable balance between the requirements of the regulatory framework and the exigencies of the institution's particular working environment. Moreover, the simplified provisions which have now been introduced will help to reduce the administrative costs generated by the management of a particularly high number of missions. | 10.7. | REPLY BY THE COUNCIL | The GSC raised this issue during the meeting of the Chefs d'administration on 26 January2006. In the course of the discussion it became clear that the some other institutions were not convinced of the need to change their practices. The GSC envisages to pursue discussions on this issue in order to reach a solution that would be coordinated between the institutions. | 10.7. | REPLY OF THE COMMISSION | The Guide to Missions, the internal rules adopted by the Commission governing missions of its staff, is currently under review to take due account of the remark of the Court. Adoption of the new rules is scheduled for the beginning of 2007. | 10.7. | THE REPLY OF THE COMMITTEE OF THE REGIONS | Regarding the costs incurred on missions, the Committee of the Regions has taken into account the Court of Auditors' remarks and, consequently, it has not paid in 2005 any flat-rate sum to staff who had not produced any evidence of having incurred accomodation costs. The Committee of the Regions internal rules on missions will be subject to some modifications in 2006, and this rule will be formally introduced in the Guide to Missions. | 10.7 | Spremenjeni kadrovski predpisi, ki so začeli veljati 1. maja 2004, določajo, da se stroški nastanitve na službeni poti ob predložitvi dokazil povrnejo do najvišjega zneska, določenega za posamezno državo (člen 13 Priloge VII h kadrovskim predpisom). V nasprotju s tem pravilom so vse institucije, razen Sodišča Evropskih skupnosti, Računskega sodišča in Varuha človekovih pravic, v svojih notranjih pravilih določile, da zaposlenim, ki ne predložijo nobenih dokazil o nastalih stroških nastanitve, izplačajo pavšalni znesek, ki se giblje med 30 in 60 % najvišjega dovoljenega zneska. Po objavi Letnega poročila Evropskega računskega sodišča za proračunsko leto 2004 je Evropski ekonomsko-socialni odbor decembra 2005 spremenil svoja notranja pravila, da bi zagotovil skladnost s kadrovskimi predpisi. | 10.7 | ODGOVOR EVROPSKEGA PARLAMENTA | Parlament se sooča s posebnimi težavami pri nalogah, povezanih z naravo njegovih dejavnosti in z dejstvom, da deluje na treh različnih lokacijah. | Pri uporabi pavšalnega sistema se upošteva tudi pravno svetovanje predsedstvu Parlamenta na tem področju, pri čemer je namen doseganje razumnega ravnotežja med zahtevami zakonskega okvira in zahtevami, ki izhajajo iz posebnega delovnega okolja Parlamenta. Poleg tega nove poenostavljene določbe omogočajo zmanjšanje visokih upravnih stroškov, ki izhajajo iz upravljanja številnih misij. | 10.7 | ODGOVOR SVETA | GSS je to vprašanje sprožil med sestankom vodij uprave dne 26. 1. 2006. Med razpravo je postalo jasno, da nekatere druge institucije niso prepričane, da morajo spremeniti svoje prakse. GSS načrtuje nadaljevanje razprav o tem vprašanju, zato da bi prišli do rešitve, ki bo usklajena med institucijami. | 10.7 | ODGOVOR KOMISIJE | Pravilnik o službenih potovanjih – notranja pravila Komisije, ki urejajo službena potovanja njenega osebja, se trenutno pregleduje, da bi se ustrezno upoštevala pripomba Računskega sodišča. Sprejetje novih pravil je načrtovano v začetku leta 2007. | 10.7 | ODGOVOR ODBORA REGIJ | Odbor regij je v zvezi s stroški, nastalimi na službenih potovanjih, upošteval pripombe Računskega sodišča in zato v letu 2005 ni izplačal nobenega pavšalnega zneska uslužbencem, ki niso predložili dokaza o nastalih stroških nastanitve. Notranja pravila o službenih potovanjih Odbora regij bodo v letu 2006 predmet nekaterih sprememb, to pravilo pa bo formalno predstavljeno v navodilih za službena potovanja. |
| Specific observations | Posebne ugotovitve |
| 10.8. | The following section concerns specific observations relating to each of the Institutions. | | 10.8 | Naslednji oddelek se nanaša na posebne ugotovitve, povezane s posameznimi institucijami. | |
| Parliament | Parlament |
| 10.9. | Weaknesses were observed, as in the past (see paragraph 9.16 of the Annual Report concerning the financial year 2004), in the supervisory and control systems relating to the payment of allowances to Members of the European Parliament (MEPs). | 10.9. | THE REPLY OF THE EUROPEAN PARLIAMENT | In response to the Court's observations concerning 2004, the IT application currently being developed to deal with the end-of-service allowance will in future issue recipients with a reminder of the conditions governing continued eligibility for the allowance. The matter will also be considered in connection with the implementation of the Statute for Members. | 10.9 | Podobno kot v preteklosti (glej odstavek 9.16 Letnega poročila za proračunsko leto 2004) so bile ugotovljene pomanjkljivosti v nadzornih in kontrolnih sistemih, povezanih z izplačilom nadomestil poslancem Evropskega parlamenta. | 10.9 | ODGOVOR EVROPSKEGA PARLAMENTA | V skladu s pripombami Sodišča za leto 2004 bo računalniška aplikacija za izplačilo nadomestil ob prenehanju mandata, ki je trenutno v fazi razvijanja, v prihodnosti vključevala podatke o pogojih za ohranjanje pravice do izplačila nadomestila, namenjene upravičencem. To vprašanje bo obravnavano tudi v okviru uvedbe statuta poslancev. |
| | For parliamentary assistance expenses, see the reply to paragraph 10.10. | | Glede stroškov za pisarniško pomoč glej odgovor v odstavku 10.10. |
| 10.10. | The rules governing the payment of assistance allowances were modified by the Bureau (a body consisting of the Parliament’s President and 14 Vice-Presidents) in 2004. New provisions were introduced regarding the submission of supporting documents by MEPs. The obligations resulting from the new provisions were clarified and explained to the MEPs by a Quaestors’ communication of July 2005 requiring the Members to present documentary evidence of the use of their allowance by 1 November 2005. At the end of November, less than 20 % of the documents required had been submitted. In January 2006, the Quaestors extended the deadline to 17 March 2006. The amended rules were thus not adequately implemented in 2005, and payments to providers of services or payments to assistants through paying agents (2) were still not based on appropriate supporting documents, such as invoices paid by the MEP and detailed justifications of the expenses of the paying agent. | 10.10. | THE REPLY OF THE EUROPEAN PARLIAMENT | The Quaestors' communication could only be sent to Members late in July 2005. The clarification provided by the new provisions was an important first step. Following the EU-10 enlargement and parliamentary elections in 2004, with all their implications, it is not surprising that the 1 November 2005 deadline proved to be too short. The task of the administration to give information proved also to be difficult because of the complexity of the rules, the national obligations which differ in each of the 25 Member States and the large number of languages to cope with. | The Quaestors thus extended the deadline for submitting supporting documents for a first time in January 2006 and a second time in April 2006. The implementation of amended rules began nevertheless in 2005. Parts of the rules were fully implemented from the beginning of 2005, like the obligation of the Members to submit evidence as to social security registration and insurance against accidents within three months of the start of the employment contract. By mid-2006, roughly 54 % of invoices issued by service providers for the period from July 2004 to June 2005 have been forwarded. Roughly 29 % of paying agents have submitted the requisite documents for the same period. | 10.10 | Predsedstvo (organ, ki ga sestavljajo predsednik in 14 podpredsednikov Parlamenta) je leta 2004 spremenilo pravila, ki urejajo plačilo dodatkov za pisarniško pomoč. Uvedene so bile nove določbe v zvezi s predložitvijo dokazil s strani poslancev Evropskega parlamenta. Obveznosti, ki izhajajo iz novih določb, so bile poslancem Evropskega parlamenta razjasnjene in pojasnjene s sporočilom kvestorjev julija 2005, po katerem so morali poslanci do 1. novembra 2005 predložiti dokazno dokumentacijo o porabi svojih nadomestil. Do konca novembra je bilo predloženih manj kot 20 % zahtevanih dokumentov. Januarja 2006 so kvestorji rok podaljšali do 17. marca 2006. Tako se spremenjena pravila v letu 2005 niso ustrezno izvajala, plačila ponudnikom storitev ali plačila pomočnikom prek plačilnih posrednikov (2) pa še vedno niso temeljila na ustreznih dokazilih, kot so računi, ki so jih plačali poslanci Evropskega parlamenta, in podrobne utemeljitve stroškov plačilnega posrednika. | 10.10 | ODGOVOR EVROPSKEGA PARLAMENTA | Poslanci so obvestilo kvestorjev prejeli šele konec julija 2005. Pomemben prvi korak je večja jasnost novih določb. Ob upoštevanju nedavne širitve EU in parlamentarnih volitev leta 2004 ni presenetljivo, da je bil rok 1. november 2005 prekratek. Tudi naloga uprave zagotoviti podatke ni bila lahka zaradi zapletenih predpisov, nacionalnih obveznosti, ki so različne v posameznih državah članicah, in velikega števila jezikov. | Kolegij kvestorjev je torej rok za predložitev dokazil prvič podaljšal januarja 2006, nato še aprila 2006. Vendar so spremenjeni predpisi začeli veljati leta 2005. Nekateri predpisi so v celoti začeli veljati na začetku leta 2005, na primer obveznost članov predložitve dokazil o socialnem varstvu in nezgodnem zavarovanju tri mesece pred začetkom veljavnosti pogodbe. Ob koncu prvega polletja 2006 je bilo poslanih približno 54 % računov izvajalcev storitev za obdobje od julija 2004 do junija 2005. Zahtevana dokazila za to obdobje je predložilo približno 29 % plačilnih posrednikov. |
| Council | Svet |
| 10.11. | The Council reformed its system for reimbursing the travel expenses of delegates of Council Members with Decision 190/2003, applicable from 1 January 2004. The reimbursement is paid within the limit of a fixed allocation per Member State. Each Member State is paid two instalments per year: one in January and the other in July. Before the end of February, each Member State provides the General Secretariat with a statement showing how the total appropriation allocated to it during the previous year has been used. Unused sums and amounts for which no supporting documents have been provided are deducted from the amounts to be paid in the next instalment. The Court found that the new system greatly reduced the administrative burden on the Council of paying delegates’ expenses, but that there had been insufficient checks on the validity of Member States’ statements before payment of the July 2005 instalment. | 10.11. | REPLY BY THE COUNCIL | On the basis of a report of the Internal Audit Service of the GSC on the functioning of the new system of travel expenses of delegates of Council Members one year after its introduction in 2004, the GSC is currently reviewing the system. | 10.11 | Svet je s Sklepom 190/2003, ki se uporablja od 1. januarja 2004, preoblikoval svoj sistem povračila potnih stroškov predstavnikov članov Sveta. Stroški se povrnejo v mejah nadomestila, določenega za državo članico. Vsaki državi članici se letno izplačata dva obroka: prvi januarja in drugi julija. Vsaka država članica pred koncem februarja generalnemu sekretariatu predloži poročilo o tem, kako so bila porabljena skupna odobrena proračunska sredstva, ki so ji bila dodeljena v prejšnjem letu. Neporabljeni vsote in zneski, za katere niso bila zagotovljena dokazila, se odštejejo od zneskov, ki bodo izplačani v naslednjem obroku. Sodišče je ugotovilo, da je novi sistem znatno zmanjšal upravno breme Sveta glede plačevanja stroškov delegatov, vendar pregledi veljavnosti poročil držav članic pred plačilom obroka v juliju 2005 niso bili zadostni. | 10.11 | ODGOVOR SVETA | GSS na podlagi poročila Službe GSS za notranjo revizijo o delovanju novega sistema potnih stroškov delegatov članov Sveta eno leto po njegovi uvedbi leta 2004 trenutno pregleduje sistem. |
| Commission (3) | Komisija (3) |
| 10.12. | The payment of different types of family allowance is based on information submitted by the staff. Staff receiving the household allowance and having no dependent children are not regularly required to update the information. In fact, there was no evidence that 676 out of 1 605 Commission staff concerned based in Brussels had been requested to confirm or update their original declarations. Insufficient checks were also carried out concerning cases where national dependent child allowances might have been received and, if so, should have been deducted from the allowances paid according to the Staff Regulations. | 10.12. | REPLY OF THE COMMISSION | For each type of family allowance, a specific control strategy is applied. | Regarding the household allowance, the result of a control is only systematically registered since 2002. | Up to now, for the Brussels population the Commission proceeded with sample controls based on a risk assessment. However, all the cases mentioned here will be verified over the next two years to allow for a regular verification of the complete population. In general, files need to be verified every four years at the latest to be able to recuperate in view of the deadline of five years imposed by Article 83 of the Staff Regulations. | As regards national child allowances, it is envisaged to use the same control mechanism as outlined above for the household allowances. | 10.12 | Plačilo različnih vrst družinskih dodatkov temelji na podatkih, ki jih predložijo zaposleni. Zaposlenim, ki prejemajo gospodinjski dodatek in nimajo vzdrževanih otrok, podatkov ni treba redno posodabljati. Dejansko ni bilo nobenih dokazov, da je 676 od zadevnih 1 605 zaposlenih v Bruslju na Komisiji kdaj moralo potrditi ali posodobiti svoje prvotne izjave. Nezadostni pregledi so se izvajali tudi v primerih, ko so morda zaposleni prejemali tudi nacionalni otroški dodatek za vzdrževane otroke, ki bi ga bilo v tem primeru treba odšteti od dodatkov, izplačanih v skladu s kadrovskimi predpisi. | 10.12 | ODGOVOR KOMISIJE | Za vsako vrsto družinskega dodatka se uporablja posebna strategija kontrole. | Glede gospodinjskega dodatka je rezultat kontrole sistematično vpisan v evidenco šele od leta 2002. | Doslej je za osebje v Bruslju Komisija izvajala vzorčne kontrole, ki temeljijo na oceni tveganja. Vendar pa bodo vsi primeri, navedeni tukaj, v prihodnjih dveh letih preverjeni, da se zagotovi redno preverjanje celotne populacije osebja. Na splošno je evidence treba preveriti najmanj vsake štiri leta, da se povrnejo morebitni neupravičeni zneski ob upoštevanju petletnega roka, določenega v členu 83 Kadrovskih predpisov. | V zvezi z nacionalnimi otroškimi dodatki je načrtovana uporaba istega mehanizma kontrole, kakor je naveden zgoraj za gospodinjske dodatke. |
| Court of Justice | Sodišče Evropskih skupnosti |
| 10.13. | In paragraph 9.21 of the Annual Report concerning the financial year 2004 the Court of Auditors observed that the head of the Internal Audit Service was responsible for ex-ante verification of the authorising officers’ operations. The same situation was noted concerning the financial year 2005. Such an involvement in the carrying out of financial operations is not compatible with the total independence with which the internal auditor ought to perform his audit duties, in accordance with the principle stated in Article 86 of the Financial Regulation. | 10.13. | REPLY OF THE COURT OF JUSTICE | As already stated in the reply to paragraph 9.21 of the 2004 Annual Report, ex-ante verification activities on the one hand, and internal audit activities on the other, are performed by different people within one administrative unit under the administrative authority of a single official, also appointed as internal auditor. This administrative structure was originally used having regard to the size of the Court of Justice and owing to the lack of staff qualified to perform the duties of control and financial management. In addition, the view was taken that the administrative authority conferred on the internal auditor, consisting of managing a small team of verification agents, in no way affected his independence in the conduct of his audit duties. | However, in the light of the comments made in this regard by the control and discharge authorities, the administration of the Court, in the course of preparing the estimate of the revenue and expenditure for the financial year 2007, proposed modifying this organisation by creating an administrative unit with exclusive competence for verification, which to this end would be provided with two new jobs (one administrator responsible for management and an assistant to reinforce the team responsible for verifications). This new administrative structure may thus be implemented in the coming months. | 10.13 | Računsko sodišče je v odstavku 9.21 Letnega poročila za proračunsko leto 2004 ugotovilo, da je vodja službe za notranjo revizijo odgovoren za predhodno preverjanje poslovanja odredbodajalcev. Enako stanje je bilo ugotovljeno tudi za proračunsko leto 2005. Takšno sodelovanje pri opravljanju finančnih transakcij ni združljivo s popolno neodvisnostjo, s katero bi notranji revizor moral opravljati svoje revizorske dolžnosti v skladu z načelom iz člena 86 Finančne uredbe. | 10.13 | ODGOVOR SODIŠČA EVROPSKIH SKUPNOSTI | Kot je bilo že navedeno v odgovoru, navedenem v točki 9.21 letnega poročila za leto 2004, vse dejavnosti nadzora ex ante, po eni strani, in, po drugi strani, notranji nadzor, zagotavljajo različne osebe v okviru upravne enote, za katero odgovarja en sam uradnik, t. i. notranji revizor. Taka upravna struktura je bila prvotno sprejeta ob upoštevanju velikosti Sodišča in zaradi pomanjkanja osebja, specializiranega za nadzorne naloge in finančno upravljanje. Poleg tega se je upoštevalo, da upravna odgovornost, ki je bila zaupana notranjemu revizorju, ki ga sestavlja majhna skupina nadzornikov, nikakor ni vplivala na njegovo neodvisnost pri izvedbi njegovih nadzornih nalog. | Vendar z ozirom na opombe, ki so jih s tem v zvezi oblikovali nadzorni organi in organi, ki podajo razrešnico, je uprava Sodišča v okviru priprav začasnega stanja dohodkov in izdatkov za proračun za leto 2007 predlagala spremembo organizacijske ureditve, tako da se ustanovi upravna enota, izključno pristojna za nadzor, kateri bi bile v ta namen dodeljeni dve novi osebi (administrator za zagotovitev upravljanja in pomočnik za okrepitev ekipe, ki izvaja nadzor). To novo upravno strukturo bi se lahko vzpostavilo v naslednjih mesecih. |
| 10.14. | In the second half of 2005 the internal auditor carried out some specific audits and addressed recommendations to the services concerned. However, at the time of the audit by the Court of Auditors no reports by the internal auditor were available. | 10.14. | REPLY OF THE COURT OF JUSTICE | When the auditor of the Court of Auditors came to the internal auditing unit of the Court of Justice in April 2006, it was agreed that a copy of the reports of the audits carried out in 2005 could be delivered to him officially after being sent to the President of the Court of Justice. A copy of the reports was sent to the President in May 2006 and then to the relevant department of the Court of Auditors. | 10.14 | V drugi polovici leta 2005 je notranji revizor izvedel nekaj posebnih revizij in naslovil priporočila na zadevne službe. Toda v času revizije Računskega sodišča ni bilo na voljo nobenih poročil notranjega revizorja. | 10.14 | ODGOVOR SODIŠČA EVROPSKIH SKUPNOSTI | Ob obisku revizorja Računskega sodišča aprila 2006 na notranji reviziji Sodišča je bilo dogovorjeno, da mu bo izvod revizorskega poročila za leto 2005 uradno poslan po tem, ko bo ta vročen predsedniku Sodišča. To poročilo je bilo sestavljeno maja 2006, izvod poročila pa je bil naslovljen na pristojno službo Računskega sodišča. |
| Court of Auditors | Računsko sodišče |
| 10.15. | The Court of Auditors is audited by an independent external audit firm which issued a ‘certificate concerning the regularity and fairness of the financial statements at 31 December 2005’, accompanied by a ‘report on the administrative and accounting procedures, the soundness of the financial management and the internal control system’. The report states that, in the auditor’s opinion, his work did not ‘disclose any facts which might cast doubt on the adequacy of the administrative and acounting procedures or internal control or the compliance of financial management with the applicable regulations’. The certificate and the report will be published in the Official Journal. | | 10.15 | Revizijo Računskega sodišča opravlja neodvisno zunanje revizijsko podjetje, ki mu je izdalo „potrdilo o pravilnosti in poštenosti računovodskih izkazov na dan 31. decembra 2005“, skupaj s „poročilom o upravnih in računovodskih postopkih, dobrem finančnem poslovodenju in sistemu notranjih kontrol“. Poročilo navaja, da po mnenju revizorja ta pri svojem delu ni ugotovil dejstev, ki bi povzročala dvom o ustreznosti upravnih in računovodskih postopkov ter o notranji kontroli in skladnosti finančnega poslovodenja z veljavnimi uredbami. Potrdilo in poročilo bosta objavljena v Uradnem listu. | |
| European Economic and Social Committee | Evropski ekonomsko-socialni odbor |
| 10.16. | The setting-up in the course of 2005 of a unit responsible for coordinating financial and contractual activities throughout the joint services of the European Economic and Social Committee and the Committee of the Regions improved annual procurement planning and provided the operational units with guidance on tendering procedures. However, some weaknesses still appeared concerning the operational management of certain procurement procedures (for example: too little time allowed for the verification of complex draft contracts), and coordination procedures between the new unit and the operating units had not been clearly defined. | 10.16. | REPLY OF THE EUROPEAN ECONOMIC AND SOCIAL COMMITTEE AND OF THE COMMITTEE OF THE REGIONS | The Committees welcome the recognition by the Court that annual procurement planning has improved and that the operational services have benefited from clear guidance on tendering procedures. In 2005, the coordinating procedures between the new ‘finance and contracts’ unit in the EESC/CoR Joint Services and the operational services were adopted and published on the Intranet. On the basis of experience acquired, more detailed guidelines may be issued in the second half of 2006. Furthermore, in 2006, verifying agents have been more systematically involved in the early stages of public procurement procedures and 28 model documents for public procurement procedures have been approved by the legal services and published on the Intranet. | 10.16 | V letu 2005 izvedena vzpostavitev enote, odgovorne za usklajevanje finančnih in pogodbenih dejavnosti v skupnih službah Evropskega ekonomsko-socialnega odbora in Odbora regij, je izboljšala letno načrtovanje javnih naročil in operativnim enotam zagotovila smernice za razpisne postopke. Toda še vedno so se pojavljale nekatere pomanjkljivosti v zvezi z operativnim upravljanjem določenih postopkov javnih naročil (na primer, premalo časa za preverjanje zapletenih osnutkov pogodb) in usklajevalni postopki med novo enoto in delovnimi enotami niso bili jasno opredeljeni. | 10.16 | ODGOVOR EVROPSKEGA EKONOMSKO-SOCIALNEGA ODBORA IN ODBORA REGIJ | Odbora pozdravljata ugotovitev Računskega sodišča, da je prišlo do izboljšanja letnega načrtovanja naročil in da so jasne smernice o razpisnih postopkih v pomoč operativnim službam. Leta 2005 so bili sprejeti postopki za usklajevanje med novim oddelkom za finančne zadeve in pogodbe znotraj skupnih služb EESO in OR ter operativnimi službami, ki so bili objavljeni na intranetu. Na podlagi pridobljenih izkušenj bodo morda v drugi polovici 2006 objavljene bolj podrobne smernice. Poleg tega so v letu 2006 revizorji bolj sistematično vključeni v zgodnjo fazo postopkov javnih naročil, pravne službe pa so potrdile 28 vzorčnih dokumentov za postopke javnih naročil, ki so bili objavljeni na intranetu. |
| Committee of the Regions | Odbor regij |
| 10.17. | The remarks in paragraph 10.16 also apply to the Committee of the Regions. | | 10.17 | Pripombe iz odstavka 10.16 se nanašajo tudi na Odbor regij. | |
| 10.18. | Following the Court’s 2004 DAS audit and two internal audits, the administration of the Committee of the Regions asked certain beneficiaries of weighted salary transfers to present additional evidence. Several transfers which had not been regularly carried out before May 2004 and/or for which the beneficiaries did not present sufficient evidence were discontinued. In 2005 the administration did not recover any overpayments, although, according to Article 85 of the Staff Regulations, ‘any sum overpaid shall be recovered if the recipient was aware that there was no due reason for the payment or if the fact of the overpayment was patently such that he could not have been unaware of it.’ | 10.18. | THE REPLY OF THE COMMITTEE OF THE REGIONS | The internal audit on salaries transfer requested by the Secretary General was only completed in February 2006, and a copy has now been sent to the Court of Auditors. In consequence, the Administration is now proceeding with the recovery of overpayments which concern a limited number of officials. Most of the audit recommendations have already been implemented. | 10.18 | Po reviziji DAS s strani Sodišča v letu 2004 in dveh notranjih revizijah je uprava Odbora regij od nekaterih upravičencev do ponderiranih prenosov plač zahtevala, da predložijo dodatne dokaze. Več prenosov, ki se pred majem 2004 niso izvajali pravilno in/ali za katere upravičenci niso predložili ustreznih dokazov, je bilo ustavljenih. Uprava leta 2005 ni izterjala nobenih previsokih plačil, čeprav člen 85 kadrovskih predpisov navaja, da se vsak preplačan znesek izterja, če je prejemnik vedel, da zanj ni podlage, ali če je bilo dejstvo, da gre za preplačilo, tako očitno, da je to moral vedeti. | 10.18 | ODGOVOR ODBORA REGIJ | Notranja revizija o prenosu plač, ki jo je zahteval generalni sekretar, je bila dokončana šele februarja 2006, izvod le-te pa je bil poslan tudi Računskemu sodišču. Zato administracija zdaj nadaljuje z izterjavo preplačil, ki zadevajo omejeno število uradnikov. Večina revizijskih priporočil je bila že izvedenih. |
| European Ombudsman and European Data-Protection Supervisor | Evropski varuh človekovih pravic in Evropski nadzornik za varstvo podatkov |
| 10.19. | The audit did not give rise to any material observations. | | 10.19 | Revizija ni privedla do nobenih pomembnih ugotovitev. | |
| Overall conclusion | Splošni zaključek |
| 10.20. | Improvements have been made by all the Institutions in order to adapt their supervisory and control systems to the requirements of the new Financial Regulation. The Court’s audit found that, notwithstanding the weaknesses mentioned in the previous paragraphs, the supervisory and control systems were adequate to manage the risk as regards legality and regularity of the transactions underlying the accounts of the Institutions’ administrative expenditure. The Court’s audit did not reveal material errors affecting the legality and regularity of the administrative expenditure. | | 10.20 | Vse institucije so uvedle izboljšave, da bi svoje nadzorne in kontrolne sisteme prilagodile zahtevam nove Finančne uredbe. Sodišče je pri reviziji ugotovilo, da so bili nadzorni in kontrolni sistemi kljub pomanjkljivostim iz prejšnjih odstavkov ustrezni za obvladovanje tveganja glede zakonitosti in pravilnosti transakcij, povezanih z računovodskimi izkazi za upravne odhodke institucij. Revizija Sodišča ni pokazala pomembnih napak, ki bi vplivale na zakonitost in pravilnost upravnih odhodkov. | |
| Special Reports issued since the last Annual Report | Posebna poročila, objavljena po zadnjem Letnem poročilu |
| 10.21. | Special Report No 9/2006 concerning translation expenditure incurred by the Commission, the Parliament and the Council. | | 10.21 | Posebno poročilo št. 9/2006 o odhodkih Komisije, Parlamenta in Sveta za prevajanje. | |
| EUROPEAN UNION AGENCIES | AGENCIJE EVROPSKE UNIJE |
| 10.22. | Audits of the European Union's agencies (hereinafter referred to as the ‘agencies’) are the subject of Special Annual Reports. The Court audited 18 agencies for the financial year 2005. The agencies’ budgets totalled 926,8 million euro in 2005, as against 885,3 million euro in 2004. The number of authorised posts for all the agencies rose from 2 233 in 2004 to 2 644 in 2005. The principal data concerning the agencies are set out in Table 10.3 . | 10.22. | REPLY OF THE COMMISSION | The agencies are independent and have a separate discharge procedure for their administrative expenses. Thus, the Court’s observations are a matter for the agencies themselves. Where they request it, the Commission provides assistance and support, e.g. to help them to understand and interpret the rules as well as to introduce internal control arrangements. | 10.22 | Revizije agencij Evropske unije (v nadaljevanju „agencije“) so obravnavane v specifičnih letnih poročilih. Sodišče je za proračunsko leto 2005 revidiralo 18 agencij. Skupno so proračuni agencij v letu 2004 znašali 885,3 milijona EUR v primerjavi z 926,8 milijona EUR v letu 2005. Število odobrenih delovnih mest za vse agencije se je z 2 233 v letu 2004 povečalo na 2 644 v letu 2005. Glavni podatki v zvezi z agencijami so predstavljeni v Tabeli 10.3 . | 10.22 | ODGOVOR KOMISIJE | Agencije so neodvisne in imajo ločen postopek razrešnice za svoje upravne odhodke. Tako se pripombe Računskega sodišča nanašajo na same agencije. Na zahtevo agencij Komisija zagotovi pomoč in podporo, na primer pomoč pri razumevanju in razlagi pravil ter tudi pri vzpostavitvi ukrepov notranje kontrole. |
| Table 10.3 — European Union Agencies — Principal data | European Union Agencies | Headquarters | Year of establishment | Budget (4) | (million euro) | Authorised posts | 2004 | 2005 | 2004 | 2005 | European Centre for the Development of Vocational Training | Thessalonica | 1975 | 16,6 | 16,6 | 88 | 91 | European Foundation for the Improvement of Living and Working Conditions | Dublin | 1975 | 18,1 | 18,8 | 91 | 94 | European Environment Agency | Copenhagen | 1990 | 33,6 | 32,1 | 115 | 115 | European Training Foundation | Turin | 1990 | 18,4 | 26,7 | 104 | 104 | European Monitoring Centre for Drugs and Drug Addiction | Lisbon | 1993 | 12,2 | 13 | 77 | 77 | European Medicines Agency | London | 1993 | 99,1 | 110,1 | 314 | 379 | Translation Centre for the Bodies of the European Union | Luxembourg | 1994 | 29,8 | 28,4 | 181 | 181 | Community Plant Variety Office | Angers | 1994 | 11,3 | 10,5 | 38 | 38 | Office for Harmonization in the Internal Market | Alicante | 1994 | 190 | 218,4 | 675 | 675 | European Agency for Safety and Health at Work | Bilbao | 1995 | 10,7 | 13,4 | 38 | 40 | European Monitoring Centre on Racism and Xenophobia | Vienna | 1997 | 7,9 | 8,2 | 34 | 37 | European Agency for Reconstruction | Thessalonica | 2000 | 374,6 | 276,5 | 114 | 114 | Eurojust | The Hague | 2002 | 9,3 | 13 | 76 | 87 | European Aviation Safety Agency | Cologne | 2002 | 11,3 | 57,5 | 95 | 200 | European Maritime Safety Agency | Lisbon (5) | 2002 | 13,3 | 35,3 | 55 | 95 | European Food Safety Authority | Parma | 2002 | 29,1 | 36,7 | 138 | 194 | European Network and Information Security Agency | Heraklion (6) | 2003 | — | 6,8 | — | 38 | European Railway Agency (7) | Valenciennes | 2003 | — | — | — | — | European Centre for Disease Prevention and Control | Stockholm | 2005 | — | 4,8 | — | 85 | Total | 885,3 | 926,8 | 2 233 | 2 644 | Tabela 10.3 – Agencije Evropske unije – Glavni podatki | Agencije Evropske unije | Sedež | Leto ustanovitve | Proračun (4) | (v milijonih EUR) | Odobrena delovna mesta | 2004 | 2005 | 2004 | 2005 | Evropski center za razvoj poklicnega usposabljanja | Solun | 1975 | 16,6 | 16,6 | 88 | 91 | Evropska fundacija za zboljšanje življenjskih in delovnih razmer | Dublin | 1975 | 18,1 | 18,8 | 91 | 94 | Evropska agencija za okolje | København | 1990 | 33,6 | 32,1 | 115 | 115 | Evropska fundacija za usposabljanje | Torino | 1990 | 18,4 | 26,7 | 104 | 104 | Evropski center za spremljanje drog in zasvojenosti a drogami | Lizbona | 1993 | 12,2 | 13 | 77 | 77 | Evropska agencija za zdravila | London | 1993 | 99,1 | 110,1 | 314 | 379 | Prevajalski center za organe Evropske unije | Luxembourg | 1994 | 29,8 | 28,4 | 181 | 181 | Urad Skupnosti za rastlinske sorte | Angers | 1994 | 11,3 | 10,5 | 38 | 38 | Urad za usklajevanje na notranjem trgu | Alicante | 1994 | 190 | 218,4 | 675 | 675 | Evropska agencija za varnost in zdravje pri delu | Bilbao | 1995 | 10,7 | 13,4 | 38 | 40 | Evropski center za spremljanje rasizma in ksenofobije | Dunaj | 1997 | 7,9 | 8,2 | 34 | 37 | Evropska agencija za obnovo | Solun | 2000 | 374,6 | 276,5 | 114 | 114 | Eurojust | Haag | 2002 | 9,3 | 13 | 76 | 87 | Evropska agencija za varnost v letalstvu | Köln | 2002 | 11,3 | 57,5 | 95 | 200 | Evropska agencija za pomorsko varnost | Lizbona (5) | 2002 | 13,3 | 35,3 | 55 | 95 | Evropska agencija za varnost hrane | Parma | 2002 | 29,1 | 36,7 | 138 | 194 | Evropska agencija za varnost omrežij in informacij | Heraklion (6) | 2003 | — | 6,8 | — | 38 | Evropska železniška agencija (7) | Valenciennes | 2003 | — | — | — | — | Evropski center za preprečevanje in obvladovanje bolezni | Stockholm | 2005 | — | 4,8 | — | 85 | Skupaj | 885,3 | 926,8 | 2 233 | 2 644 |
| 10.23. | In several agencies the distinguishing feature of the implementation of the budget is the limited extent to which appropriations are utilised. This phenomenon is due in particular to programming that takes no account of the agencies’ organisational capabilities. This limited utilisation of appropriations contrasts with the sizeable cash margins available to some of them. The Court found that, when disbursing funds to agencies, the Commission did not always comply with the rule that fund transfers are to be based on regular and justified estimates of the agencies’ cash requirements. | 10.23. | REPLY OF THE COMMISSION | Weaknesses in the implementation of the budget in agencies have systematically been brought up in the audits made by the Internal Audit Service (IAS) in its role as internal auditor of the agencies. | Pursuant to Article 50 of the framework Financial Regulation (EC, Euratom) No 2343/2002, each agency ‘shall present to the Commission requests for payment of all or part of the Community subsidy, supported by a cash-flow forecast, under terms and at intervals agreed with the Commission.’ As a general rule, the Commission makes payments by tranches. Once the Commission receives the agencies’ annual accounts approved by their management board, the Commission must retrieve sums that were not spent. The Commission carefully examines cases identified by the Court and, where necessary, reminds the authorising officers by delegation — who alone are responsible for approving agency requests — of the procedures to be followed. | 10.23 | V več agencijah je za izvrševanje proračuna značilna nizka poraba odobrenih sredstev. Do tega pojava prihaja predvsem zaradi načrtovanja, ki ni usklajeno z organizacijskimi zmogljivostmi agencij. Nizka poraba odobrenih sredstev je v nasprotju z visokim denarnim kritjem, ki je na razpolago nekaterim med njimi. Sodišče je ugotovilo, da Komisija pri izplačevanju sredstev agencijam ne upošteva vedno pravila, ki določa, da prenosi sredstev temeljijo na ustreznih in utemeljenih ocenah finančnih potreb agencij. | 10.23 | ODGOVOR KOMISIJE | Pomanjkljivosti pri izvrševanju proračuna v agencijah so bile sistematično navedene v revizijah, ki jih je opravila notranja revizijska služba (NRS) v vlogi notranjega revizorja agencij. | V skladu s členom 50 okvirne finančne uredbe 2343/2002 vsaka agencija „predloži Komisiji zahtevke za plačilo za celotno subvencijo Skupnosti ali njen del, skupaj z načrtom denarnih tokov, pod pogoji in v časovnih presledkih, za katere se dogovori s Komisijo“. Na splošno Komisija plačila izvršuje v obrokih. Ko Komisija prejme zaključni račun agencij, ki ga odobri njihova uprava, mora nadomestiti zneske, ki niso bili obravnavani kakor odhodki. Vendar pa bo Komisija pozorno preučila primere, ki jih je opredelilo Računsko sodišče, in po potrebi odredbodajalce na podlagi prenosa, ki so edini pristojni za odobritev zahtevkov agencij, opozorila na nadaljnje postopke. |
| 10.24. | Several agencies have not assessed their operational risks. The Court once again detected shortcomings in staff recruitment and contract award procedures with regard to compliance with the principle of transparency in decision-making. The Court believes that the Commission's internal auditor, who is also the internal auditor for each of the agencies financed by Community funds, should continue his efforts to ensure that the agencies’ internal control systems are improved. | 10.24. | REPLY OF THE COMMISSION | The introduction of internal control, assessment of their operational risks and compliance with recruitment and procurement procedures are within the sole remit of the agency's board of management. However, IAS audit reports on agencies filed since 2004 contain specific recommendations regarding internal control. As regards procurement, the Commission publishes guidelines, provides the agencies with access to its libraries of financial information and to its helpdesk and offers training to the ‘Inter Agency Legal Network’ (IALN). On 16 December 2005 the Commission adopted guidelines for personnel policy in regulatory agencies, which recommend a standardisation of agencies’ selection procedures through a greater involvement of EPSO. | 10.24 | V več primerih agencije niso izvedle ocen svojega operativnega tveganja. Sodišče je v zvezi z zaposlovanjem osebja in postopki za oddajo javnih naročil znova ugotovilo pomanjkljivosti glede spoštovanja načela preglednosti pri sprejemanju odločitev. Sodišče meni, da bi moral notranji revizor Komisije, ki je tudi notranji revizor vseh agencij, financiranih iz sredstev Skupnosti, nadaljevati s svojimi prizadevanji za krepitev notranjega kontrolnega sistema agencij. | 10.24 | ODGOVOR KOMISIJE | Uvedba notranje kontrole, ocena operativnega tveganja agencij ter upoštevanje postopkov zaposlovanja in postopkov za oddajo javnih naročil spadajo pod izključno pristojnost uprave agencije. Vendar pa poročila o reviziji NRS o agencijah, ki so bila predložena od leta 2004 naprej, vsebujejo zelo natančna priporočila v zvezi z notranjo kontrolo. Glede javnih naročil Komisija objavi smernice, agencijam zagotovi dostop do svojih zbirk finančnih informacij in do svoje službe za pomoč uporabnikom ter omogoča usposabljanje v okviru „medagencijske pravne mreže“ (Inter Agency Legal Network – IALN). Dne 16. decembra 2005 je Komisija sprejela smernice za kadrovsko politiko v regulativnih agencijah, ki priporočajo standardizacijo izbirnih postopkov agencij z večjim sodelovanjem EPSO. |
| 10.25. | The Court found as a general rule that activity-based management had not been introduced within the agencies, even though the framework financial regulation applicable to them recommends this form of management, following the example of the general budget. The Financial Regulation also provides for accruals-based accounting as of the financial year 2005. Since the agencies’ financial statements are consolidated with the Community institutions’ accounts, the Commission should provide more direct support to help agencies to comply with the rules laid down by its Accounting Officer. | 10.25. | REPLY OF THE COMMISSION | The agencies must, under their own financial regulation based on the framework Financial Regulation (EC), Euratom) No 2343/2002, which requires it for expenditure (Article 30), to set up ‘a nomenclature with a classification by purpose’. | The Commission considers that activity-based budget management should gradually be introduced in the agencies, notably following the IAS audits, which systematically underline the need for it. | The Commission expects the agencies to apply the new accrual accounting rules and that these are fully reflected both in the information given for consolidation purposes and in the individual accounts of the agencies. Extensive guidance through meetings and manuals has been provided by the Commission to the agencies regarding the correct application of the rules. | 10.25 | Sodišče je ugotovilo, da v agencijah na splošno ni bilo vzpostavljeno upravljanje po dejavnostih, čeprav to priporoča okvirna finančna uredba, ki se uporablja zanje, po zgledu finančne uredbe, ki se uporablja za splošni proračun. Finančna uredba zahteva tudi, da se od proračunskega leta 2005 uporablja računovodstvo na podlagi nastanka poslovnega dogodka. Ker so računovodski izkazi agencij konsolidirani z izkazi institucij Skupnosti, bi morala Komisija zagotoviti več neposredne podpore, da bi agencijam pomagala ravnati v skladu s predpisi, ki jih določi računovodja Komisije. | 10.25 | ODGOVOR KOMISIJE | Agencije morajo v skladu s svojo finančno ureditvijo, določeno na podlagi okvirne finančne uredbe 2343/2002, ki to zahteva za odhodke (člen 30), vzpostaviti „nomenklaturo, ki je razčlenjena po namenu“. | Komisija meni, da bi bilo treba v agencijah postopoma uvesti upravljanje proračuna po dejavnostih, zlasti na podlagi revizij NRS, ki sistematično poudarjajo to potrebo. | Komisija pričakuje, da bodo agencije uporabljale nova pravila računovodstva na podlagi nastanka računovodskega dogodka in da bodo ta v celoti razvidna v informacijah, predloženih za namen konsolidacije, ter v posameznih računovodskih izkazih agencij. Komisija je agencijam na sestankih in v obliki priročnikov dala obsežna navodila v zvezi s pravilno uporabo pravil. |
| 10.26. | When auditing the agencies, the Court found the Commission gave limited support on the spot to the agencies, despite the growing complexity of Community administrative rules and notwithstanding the Commission's increased responsibilities towards the agencies (8). The fact that the agencies are independent does not mean that the Commission should refrain from taking global initiatives to provide the technical support they need in view of their smaller size. | 10.26. | REPLY OF THE COMMISSION | The Commission provides support to the agencies, e.g. on accounting, procurement, staff policy and audit (see replies to 10.23, 10.24 and 10.25) but the number of agencies concerned precludes doing this on the spot. | 10.26 | Sodišče je pri revizijah agencij ugotovilo, da jim je Komisija nudila omejeno podporo na kraju samem kljub naraščajoči zapletenosti upravnih pravil Skupnosti in ne glede na povečano odgovornost Komisije do agencij (8). Neodvisnost agencij ne pomeni, da se mora Komisija vzdržati splošnih pobud za zagotovitev tehnične podpore, ki jo agencije glede na svojo majhnost potrebujejo. | 10.26 | ODGOVOR KOMISIJE | Komisija zagotavlja podporo agencijam npr. pri računovodenju, javnih naročilih, kadrovski politiki in reviziji (glej odgovore na točke 10.23, 10.24 in 10.25), vendar število zadevnih agencij onemogoča zagotavljanje podpore na kraju samem. |
| 10.27. | Several agencies set up a joint service to help users in the agencies adapt financial management information systems to make them compatible with those used by the Commission. This service, called the Common Support Service (CSS), which has an annual budget approaching 400 000 euro, does not have a legal personality of its own (9). Since the financial year 2000, these funds (some 1,8 million euro) were managed by the CSS outside the agencies’ budgetary systems. While the idea of cooperation between the agencies is to be encouraged, the manner of such cooperation should not disregard the budgetary principles of unity and transparency. This situation ought to be rectified, notably by managing the agencies’ contributions to the CSS as assigned revenue, with the Commission's support. | 10.27. | REPLY OF THE COMMISSION | The CSS is an example of good cooperation between the agencies in order to share costs and knowledge. Advances paid to the CSS appear among the budget expenses of the agencies that use the system. The CSS bank account balance appears in the provisional accounts of the European Medicines Agency (EMEA) for the financial year 2005 (EMEA was the chair of the CSS in 2005). However, as stated by the Court, the presentation of this cooperation in the agencies’ accounts should respect the budgetary principles of unity and transparency. The agencies are fully independent of the Commission, and the Commission has no power of control over the financial activities of the agencies. The Commission will nevertheless take the Court’s findings up with the agencies. | Moreover, most present users of the financial management system supported by CSS have requested to be linked directly to ABAC, and to be supported by the Commission. It is planned to accede to this request from 2007. | 10.27 | Več agencij je skupaj ustanovilo združenje za pomoč uporabnikom v agencijah pri prilagajanju informacijskih sistemov za finančno poslovodenje, da bi ti postali združljivi s sistemi, ki jih uporablja Komisija. To združenje, imenovano skupna podporna služba (Common Support Service), katerega proračun znaša približno 400 000 EUR, ni pravna oseba (9). Od proračunskega leta 2000 je ta sredstva (približno 1,8 milijona EUR) izven proračunskih sistemov agencij upravljala skupna podporna služba. Čeprav je sodelovanje med agencijami zamisel, ki jo je treba spodbujati, bi bilo pri obliki sodelovanja treba upoštevati proračunski načeli enotnosti in preglednosti. Ta položaj bi bilo treba urediti, zlasti tako, da se prispevki agencij skupni podporni službi upravljajo kot namenski prejemki s podporo Komisije. | 10.27 | ODGOVOR KOMISIJE | Skupna podporna služba je primer dobrega sodelovanja med agencijami, da se delijo stroški in znanje. Predplačila, izplačana skupni podporni službi, spadajo med proračunske odhodke agencij, ki uporabljajo sistem. Stanje sredstev na bančnem računu skupne podporne službe je knjiženo v začasnem zaključnem računu Evropske agencije za zdravila (EMEA) za finančno leto 2005 (EMEA je predsedovala skupni podporni službi leta 2005). Vendar pa mora po navedbah Računskega sodišča predstavitev tega sodelovanja v računovodskih izkazih agencij upoštevati proračunski načeli enotnosti in preglednosti. Agencije so popolnoma neodvisne od Komisije in Komisija ne more nadzorovati finančnih dejavnosti agencij. Komisija bo kljub temu skupaj z agencijami preučila ugotovitve Računskega sodišča. | Poleg tega je večina sedanjih uporabnikov sistema finančnega poslovodenja, ki ga podpira skupna podporna služba, zahtevala neposredno povezavo z računovodstvom na podlagi nastanka poslovnega dogodka (ABAC) in podporo Komisije. Načrtovano je, da se bo ta zahteva začela izpolnjevati od leta 2007 naprej. |
| EUROPEAN SCHOOLS | EVROPSKE ŠOLE |
| 10.28. | The Court’s Special Annual Report on the European Schools (not published in the Official Journal) is submitted to the Board of Governors and Directors of the European Schools. The Schools’ 2005 budget of 227 million euro was financed mainly by a Commission grant 127 million euro) and by contributions from the Member States (50 million euro). The principal data concerning the European Schools are set out in Table 10.4 . | | 10.28 | Specifično letno poročilo Sodišča o evropskih šolah (ni objavljeno v Uradnem listu) se predloži svetu guvernerjev in ravnateljev evropskih šol. Proračun šol za leto 2005 v višini 227 milijonov EUR je bil večinoma financiran z donacijo Komisije (127 milijonov EUR) in prispevki držav članic (50 milijonov EUR). Glavni podatki o evropskih šolah so prikazani v Tabeli 10.4 . | |
| 10.29. | The Court’s report for the financial year 2005 regarding the Schools has not yet been adopted. | | 10.29 | Poročilo Sodišča v zvezi s šolami za proračunsko leto 2005 še ni sprejeto. | |
| Table 10.4 — European Schools — Principal Data | European School | Country | Year of establishment | Budget (10) (11) | (million euro) | Grant received from the Commission (11) | (million euro) | School Population (12) | 2005 | 2004 | 2005 | 2004 | 2005 | 2004 | Office | Belgium | 1957 | 8,5 | 7,9 | 6,6 | 5,7 | — | — | Luxemburg I | Luxemburg | 1953 | 33,3 | 34,6 | 19,4 | 20,3 | 3 190 | 3 101 | Luxemburg II | Luxemburg | 2004 | 6,6 | 2,7 | 3,7 | 1,2 | 891 | 827 | Brussels I Uccle | Belgium | 1958 | 27,1 | 26,0 | 16,0 | 17,0 | 2 617 | 2 394 | Brussels II (Woluwé) | Belgium | 1974 | 27,3 | 27,1 | 17,1 | 17,7 | 3 014 | 2 917 | Brussels III (Ixelles) | Belgium | 1999 | 25,6 | 24,2 | 16,9 | 15,7 | 2 781 | 2 773 | Mol | Belgium | 1960 | 10,7 | 10,9 | 6,0 | 6,4 | 622 | 643 | Varese | Italy | 1960 | 16,4 | 15,8 | 8,4 | 7,8 | 1 318 | 1 317 | Karlsruhe | Germany | 1962 | 11,8 | 11,8 | 4,3 | 3,9 | 1 044 | 1 074 | Munich | Germany | 1977 | 18,7 | 18,6 | 0,9 | 1,0 | 1 557 | 1 504 | Frankfurt | Germany | 2002 | 9,4 | 8,8 | 3,5 | 4,2 | 876 | 809 | Alicante | Spain | 2002 | 10,4 | 9,9 | 3,2 | 5,7 | 987 | 950 | Bergen | Netherlands | 1963 | 10,8 | 11,5 | 5,0 | 6,3 | 626 | 664 | Culham | United Kingdom | 1978 | 11,2 | 12,3 | 5,4 | 5,5 | 856 | 889 | Total | 227,8 | 222,1 | 116,4 | 118,4 | 20 379 | 19 862 | N.B.: Variations in totals are due to the effects of rounding. | Tabela 10.4 – Evropske šole – Glavni podatki | Evropska šola | Država | Leto ustanovitve | Proračun (10) (11) | (v milijonih EUR) | Donacija Komisije (11) | (v milijonih EUR) | Šolska populacija (12) | 2005 | 2004 | 2005 | 2004 | 2005 | 2004 | Urad | Belgija | 1957 | 8,5 | 7,9 | 6,6 | 5,7 | — | — | Luxembourg I | Luksemburg | 1953 | 33,3 | 34,6 | 19,4 | 20,3 | 3 190 | 3 101 | Luxembourg II | Luksemburg | 2004 | 6,6 | 2,7 | 3,7 | 1,2 | 891 | 827 | Bruselj I Uccle | Belgija | 1958 | 27,1 | 26,0 | 16,0 | 17,0 | 2 617 | 2 394 | Bruselj II (Woluwé) | Belgija | 1974 | 27,3 | 27,1 | 17,1 | 17,7 | 3 014 | 2 917 | Bruselj III (Ixelles) | Belgija | 1999 | 25,6 | 24,2 | 16,9 | 15,7 | 2 781 | 2 773 | Mol | Belgija | 1960 | 10,7 | 10,9 | 6,0 | 6,4 | 622 | 643 | Varese | Italija | 1960 | 16,4 | 15,8 | 8,4 | 7,8 | 1 318 | 1 317 | Karlsruhe | Nemčija | 1962 | 11,8 | 11,8 | 4,3 | 3,9 | 1 044 | 1 074 | München | Nemčija | 1977 | 18,7 | 18,6 | 0,9 | 1,0 | 1 557 | 1 504 | Frankfurt | Nemčija | 2002 | 9,4 | 8,8 | 3,5 | 4,2 | 876 | 809 | Alicante | Španija | 2002 | 10,4 | 9,9 | 3,2 | 5,7 | 987 | 950 | Bergen | Nizozemska | 1963 | 10,8 | 11,5 | 5,0 | 6,3 | 626 | 664 | Culham | Združeno kraljestvo | 1978 | 11,2 | 12,3 | 5,4 | 5,5 | 856 | 889 | Skupaj | 227,8 | 222,1 | 116,4 | 118,4 | 20 379 | 19 862 | Opomba: Seštevki se zaradi zaokroževanja ne ujemajo. |
| (1) The Council adopted its ICS in July 2005, but, at the end of 2005, was still preparing an action plan to implement them; the Court of Justice had not implemented several ICS; at the Parliament an optimal level of implementation had not yet been attained; some ICS had not been fully implemented at the Committee of the Regions. | (1) Svet je svoje standarde notranjega kontroliranja sprejel julija 2005, vendar je ob koncu leta 2005 še vedno pripravljal akcijski načrt za njihovo izvajanje; Sodišče Evropskih skupnosti ni izvajalo več standardov notranjega kontroliranja; Parlament še ni dosegel optimalne ravni izvajanja; na Odboru regij nekateri standardi notranjega kontroliranja še niso bili v celoti izvajani. |
| (2) Secretarial assistance allowance payments may be made to a paying agent contracted by the MEP to handle, in whole or in part, the administrative management of his or her secretarial assistance allowance. | (2) Plačila dodatkov za pisarniško pomoč se lahko izvršijo plačilnemu posredniku, ki ga poslanec Evropskega parlamenta najame, da delno ali v celoti administrativno upravlja njegov ali njen dodatek za pisarniško pomoč. |
| (3) The Commission departments responsible for most of the administrative expenditure are the following: Directorate-General for Personnel and Administration, Directorate-General for Translation, Directorate-General for Interpretation, Directorate-General for Communication, Directorate-General for External Relations, Office for Infrastructures and Logistics — Luxembourg, Office for Infrastructures and Logistics — Brussels, Office for the Administration and Settlement of Individual Entitlements, European Personnel Selection Office, Publications Office. | (3) Za večino upravnih odhodkov so odgovorni naslednji oddelki Komisije: Generalni direktorat za kadrovske zadeve in administracijo, Generalni direktorat za prevajanje, Generalni direktorat za tolmačenje, Generalni direktorat za komuniciranje, Generalni direktorat za zunanje odnose, Urad za infrastrukturo in logistiko v Luxembourgu, Urad za infrastrukturo in logistiko v Bruslju, Urad za vodenje in plačevanje posameznih pravic, Evropski urad za izbor osebja, Urad za uradne publikacije Evropskih skupnosti. |
| (4) Commitment appropriations. | (4) Odobritve za prevzem obveznosti. |
| (5) In 2005 this body's provisional headquarters were in Brussels. | (5) Leta 2005 je bil začasen sedež tega organa v Bruslju. |
| (6) This body's provisional headquarters were in Brussels for part of 2005. | (6) Del leta 2005 je bil začasen sedež tega organa v Bruslju. |
| (7) In 2005 the Commission was responsible for managing this body's budget. There was no special report on the implementation of this budget. | (7) V letu 2005 je bila Komisija odgovorna za upravljanje proračuna tega organa. Posebno poročilo o izvrševanju tega proračuna ni bilo pripravljeno. |
| (8) In the case of all agencies other than OHMI and OCVV, which are essentially self-financing, the Commission plays a decisive role in appointing the director and certain members of the Management Board, states its position regarding the work programmes, proposes and pays the amount of the administrative subsidy, consolidates the accounts and appoints one of its officials as the internal auditor for all the agencies. | (8) Pri vseh agencijah razen Urada za usklajevanje na notranjem trgu in Urada Skupnosti za rastlinske sorte, ki se financirata predvsem iz lastnih sredstev, Komisija igra odločilno vlogo pri imenovanju direktorja in nekaterih članov uprave, zavzema stališča glede delovnih programov, predlaga in plača znesek donacije za poslovanje, konsolidira izkaze in določi enega od svojih uslužbencev za izvajanje nalog notranjega revizorja. |
| (9) The agreement to set up the group that was concluded in 1998 provided for one of the agencies to manage the group and incorporate its transactions into the agency's own accounts. This has not been done since the financial year 2000. | (9) V dogovoru o vzpostavitvi združenja iz leta 1998 je predvideno, da ena od agencij upravlja združenje in njegove transakcije vnese v svoje lastne računovodske izkaze. Od proračunskega leta 2000 se to ni izvajalo. |
| (10) Total revenue and expenditure as foreseen in the budget of each European School and the Office including all modifications made to the budgets initially adopted. | (10) Skupni prihodki in odhodki, kot je predvideno v proračunu vsake evropske šole in urada, vključno z vsemi spremembami prvotno sprejetega proračuna. |
| (11) Source: European Schools. | (11) Vir: Evropske šole. |
| (12) Source: 2005 Annual report of the Secretary General to the Board of Governors of the European Schools. | (12) Vir: Letno poročilo generalnega sekretarja svetu guvernerjev evropskih šol za leto 2005. |
| N.B.: Variations in totals are due to the effects of rounding. | Opomba: Seštevki se zaradi zaokroževanja ne ujemajo. |
| CHAPTER 11 | POGLAVJE 11 |
| Financial instruments and banking activities | Finančni instrumenti in bančne dejavnosti |
| TABLE OF CONTENTS | KAZALO |
| Introduction | Uvod |
| The Tripartite Agreement with the EIF | Tristranski sporazum z Evropskim investicijskim skladom |
| The phasing-out of risk capital operations | Postopno odpravljanje poslov s tveganim kapitalom |
| Background | Ozadje |
| European Community Investment Partners (ECIP) | Naložbeni partnerji Evropske skupnosti (ECIP) |
| MEDIA Programme | Program MEDIA |
| Phasing-out of risk capital operations managed by DG ECFIN | Postopno odpravljanje poslov s tveganim kapitalom, ki jih upravlja GD ECFIN |
| Conclusions and recommendations | Zaključki in priporočila |
| The Guarantee Fund for External Actions | Jamstveni sklad za zunanje ukrepe |
| The European Coal and Steel Community in Liquidation | Evropska skupnost za premog in jeklo v likvidaciji |
| THE COURT'S OBSERVATIONS | THE COMMISSION'S REPLIES | UGOTOVITVE SODIŠČA | ODGOVORI KOMISIJE |
| INTRODUCTION | UVOD |
| 11.1. | The Community financial instruments relating to banking activities are as follows: | — | loans granted from budget resources or from borrowed funds, including risk capital operations (1); | — | interest subsidies from budgetary funds; | — | guarantees on borrowings subscribed and on loans granted by third parties, including the Guarantee Fund for External Actions; | — | shareholdings in common interest bodies (2); and | — | participation in special operations, such as the provision of venture capital. | | 11.1 | Finančni instrumenti Skupnosti v zvezi z bančnimi dejavnostmi so: | — | posojila, odobrena iz proračunskih virov ali iz izposojenih sredstev, vključno s posli s tveganim kapitalom (1), | — | subvencije za obresti iz proračunskih sredstev, | — | jamstva za zadolževanje in posojila, ki jih odobrijo tretje strani, med njimi tudi Jamstveni sklad za zunanje ukrepe, | — | kapitalski deleži v organih skupnega interesa (2), in | — | udeležba v posebnih poslih, kot je zagotavljanje tveganega kapitala. | |
| 11.2. | These financial instruments operate both in the Member States and, to a greater extent, outside the Union, in the context of external policies. Their main aims are to boost economic development, improve infrastructure and create jobs, notably in small and medium-sized enterprises (SMEs), through measures to enhance their access to finance. The European Coal and Steel Community in Liquidation is involved in similar transactions. | | 11.2 | Ti finančni instrumenti se izvajajo v državah članicah ter v okviru zunanjih politik v večjem obsegu tudi zunaj Unije. Njihovi glavni cilji so spodbuditi gospodarski razvoj, izboljšati infrastrukturo in zagotoviti nova delovna mesta, zlasti v malih in srednje velikih podjetjih (MSP), in sicer z ukrepi, ki jim bodo povečali dostop do financiranja. S podobnimi dejavnostmi se ukvarja Evropska skupnost za premog in jeklo v likvidaciji (ESPJ v.l.) | |
| 11.3. | The Court's audit covered the phasing-out of risk capital operations, the operation of the Guarantee Fund for External Actions and the activities of the European Coal and Steel Community in Liquidation (ECSC i.L.). | | 11.3 | Revizija, ki jo je opravilo Sodišče, je zajela postopno odpravljanje poslov s tveganim kapitalom, delovanje Jamstvenega sklada za zunanje ukrepe in dejavnosti ESPJ v.l. | |
| THE TRIPARTITE AGREEMENT WITH THE EIF | TRISTRANSKI SPORAZUM Z EVROPSKIM INVESTICIJSKIM SKLADOM |
| 11.4. | The Tripartite agreement with the European Investment Fund (EIF) and the European Commission was concluded for the first time in 2001. The agreement was subsequently re-confirmed by the Court for a further two years to September 2005. Article 2 of the agreement stipulated that, for the purpose of the Court's audit of the Community's subscription of the capital of the EIF, the EIF Audit Board shall provide access to its reports and to those of external auditors and to any working documents which are relevant for the Court's audit. However, access to working documents of auditors was refused at a meeting on 10 June 2005 with the EIF Audit Board. The Court therefore decided against a further extension after September 2005. | 11.4. | Access to additional information is being considered in the renegotiation of the Tripartite Agreement as mentioned in point 11.5. | 11.4 | Tristranski sporazum z Evropskim investicijskim skladom (EIS) in Evropsko komisijo je bil prvič sklenjen leta 2001. Sodišče je kasneje sporazum ponovno potrdilo za nadaljnji dve leti do septembra 2005. Člen 2 tega sporazuma je določal, da mora revizijski odbor EIS zagotoviti dostop do svojih poročil, poročil zunanjih revizorjev ter do vseh delovnih dokumentov, ki so pomembni za revizijo s strani Sodišča, da lahko to opravi revizijo vpisa kapitala Skupnosti v EIS. Vendar je bil takšen dostop do delovnih dokumentov revizorjev na sestanku z revizijskim odborom EIS 10. junija 2005 zavrnjen. Zato je Sodišče sklenilo, da po septembru 2005 ne sprejme nadaljnjega podaljšanja. | 11.4 | Dostop do informacij se upošteva pri ponovnih pogajanjih o tristranskem sporazumu, kakor je navedeno v točki 11.5. |
| 11.5. | The intention to re-negotiate the agreement was communicated in a letter from the President of the European Court of Auditors (ECA) in June 2005. The discussions with the EIF and with the Commission were still ongoing in July 2006. | | 11.5 | Predsednik Evropskega računskega sodišča je junija 2005 v pismu sporočil namero o novem pogajanju o sporazumu. Razprave z EIS in Komisijo so julija 2006 še vedno potekale. | |
| THE PHASING-OUT OF RISK CAPITAL OPERATIONS | POSTOPNO ODPRAVLJANJE POSLOV S TVEGANIM KAPITALOM |
| Background | Ozadje |
| 11.6. | The EU has participated in various risk capital operations and, as the programmes have come to an end, a number of these operations have been in the process of being phased out in recent years. Repayments of grants and loans were foreseen under certain conditions after a certain period. The Court's audit covered five risk capital operations, managed by EuropeAid Co-operation Office (DG AIDCO), Directorate-General for Information Society and Media (DG INFSO) and Directorate-General for Economic and Financial Affairs (DG ECFIN). The total amounts outstanding for the audited operations are set out in Table 11.1 . Over a number of years, the Court has identified persistent reconciliation and valuation problems and a failure by the Commission to address the issues raised (3). The purpose of the current audit was to determine whether the Commission has taken appropriate measures to monitor the phasing-out of the operations and to protect the Community's financial interests, and whether the related items of the financial statements are complete and reliable. | | 11.6. | EU sodeluje pri raznih poslih s tveganim kapitalom in veliko teh poslov je bilo v zadnjih letih v postopku postopnega odpravljanja, ker so bili s tem povezani programi zaključeni. Vračila donacij in posojil so bila predvidena pod določenimi pogoji po izteku določenega obdobja. Revizija Sodišča je zajela pet poslov s tveganim kapitalom, ki so jih vodili Urad za sodelovanje EuropeAid (GD AIDCO), Generalni direktorat za informacijsko družbo in medije (GD INFSO) in Generalni direktorat za gospodarske in finančne zadeve (GD ECFIN). Skupni neporavnani zneski za revidirane posle so prikazani v Tabeli 11.1 . Sodišče je v obdobju več let ugotavljalo, da se vedno pojavljajo težave pri usklajevanju in vrednotenju ter da Komisija ne uspe obravnavati izpostavljenih vprašanj (3). Namen te revizije je bil ugotoviti, ali je Komisija sprejela ustrezne ukrepe za spremljanje postopnega odpravljanja poslov in za zaščito finančnih interesov Skupnosti ter ali so s tem povezane postavke v računovodskih izkazih popolne in zanesljive. | |
| Table 11.1 — Overview on risk capital operations audited | (million euro) | Measure | Total payments | Assets in balance sheet | Value adjustments in balance sheet | up to 31.12.2005 | 31.12.2004 | 31.12.2005 | 31.12.2004 | 31.12.2005 | ECIP (European Community Investment Partners) | 224,2 | 63,66 | 51,19 | –38,88 | –8,9 | MEDIA II | 302,3 (4) | 41,66 | 36,53 | –28,07 | –24,53 | Venture consort | 10,2 | 1,49 | 0,77 | –1,49 | –0,77 | Eurotech Capital Programme | 9,5 | 1,63 | 0,46 | –1,63 | –0,46 | Joint Venture Programme | 10,3 | 5,76 | 4,41 | –5,76 | –4,41 | Tabela 11.1 – Pregled revidiranih poslov s tveganim kapitalom | (v milijonih EUR) | Ukrep | Skupna plačila | Sredstva v bilanci stanja | Prilagoditve vrednosti v bilanci stanja | do 31.12.2005 | 31.12.2004 | 31.12.2005 | 31.12.2004 | 31.12.2005 | ECIP (Naložbeni partnerji Evropske Skupnosti) | 224,2 | 63,66 | 51,19 | –38,88 | –8,9 | MEDIA II | 302,3 (4) | 41,66 | 36,53 | –28,07 | –24,53 | Venture consort | 10,2 | 1,49 | 0,77 | –1,49 | –0,77 | Program Eurotech Capital | 9,5 | 1,63 | 0,46 | –1,63 | –0,46 | Program Joint Venture | 10,3 | 5,76 | 4,41 | –5,76 | –4,41 |
| European Community Investment Partners (ECIP) | Naložbeni partnerji Evropske skupnosti (ECIP) |
| 11.7. | ECIP was a programme for promoting the creation of joint ventures in the emerging markets of Asia, Latin America, the Mediterranean and South Africa. Total payment for ECIP amounted to 224,2 million euro. As the ECIP programme stopped in 1999, the two Technical Assistance Units to which the Commission outsourced the administration and financial management of the operations finished their activities at the end of 2000 (5). However, for the contract management, the Commission did not make significant progress in the closure of the programme until September 2005 when a specific unit established within DG AIDCO became operational. This unit had to reconstitute the database and identified 1 843 pending cases from various sources but, because of the failure to monitor activities over the preceding five-year period, the reliability and completeness of the data cannot be assured. At the end of 2005, 1 276 of the most problematic files were still open. Key financial information was missing for numerous files. The Court's audit showed that erroneous payments amounting to 207 000 euro, dating back many years, were not followed up (6), and that recovery orders were either not followed up (4 million euro) or not issued (62,3 million euro). In March 2006, the specific unit of DG AIDCO estimated that the amount still to be recovered is 21 million euro. | 11.7. | The Commission recognises that notably in the period 2001-2004 insufficient attention was paid to the liquidation of ECIP and that this situation still affects the reliability and completeness of the financial statements. Nevertheless also before the establishment of the specific unit in EuropeAid limited measures have been taken towards the closure of the ECIP files. | The ECIP programme is now regularly and adequately monitored. On 31.5.2006 there were still 800 ECIP actions to be analysed and the forecast is that all files will have been analysed before the end of 2006. The Commission will at that stage be able to provide complete and reliable financial statements. | 11.7 | ECIP je bil program za spodbujanje ustanavljanja mešanih družb na nastajajočih trgih v Aziji, Latinski Ameriki, Sredozemlju in Južni Afriki. Skupna plačila za ECIP so znašala 224,2 milijona EUR. Dva oddelka tehnične pomoči, ki ju je Komisija pogodbeno najela za administrativno in finančno upravljanje poslov, sta zaradi ustavitve programa ECIP leta 1999 zaključila svoje dejavnosti ob koncu leta 2000 (5). Vendar Komisija pri upravljanju pogodb ni dosegla velikega napredka pri zaključevanju programa do septembra 2005, ko je začela delovati posebna enota znotraj GD AIDCO. Ta enota je morala ponovno vzpostaviti podatkovno zbirko in je odkrila 1 843 nerešenih primerov iz raznih virov, vendar zanesljivosti in popolnosti podatkov ni mogoče zagotoviti, ker dejavnosti v prejšnjem petletnem obdobju niso bile spremljane. Ob koncu leta 2005 je bilo še vedno odprtih 1 276 najtežavnejših dosjejev. Številni dosjeji niso vsebovali ključnih finančnih podatkov. Revizija, ki jo je opravilo Sodišče, je pokazala, da ni bilo nadaljnjega ukrepanja glede napačnih plačil v višini 207 000 EUR izpred mnogo let (6) in da nalogi za izterjavo niso bili izdani (62,3 milijona EUR) ali pa glede njih ni bilo nadaljnjega ukrepanja (4 milijone EUR). Marca 2006 je posebna enota GD AIDCO ocenila, da preostali znesek za izterjavo znaša 21 milijonov EUR. | 11.7 | Komisija priznava, da je bilo v obdobju 2001–2004 premalo pozornosti namenjeno likvidaciji ECIP, kar še vedno vpliva na zanesljivost in popolnost računovodskih izkazov. Vendar so bili uvedeni omejeni ukrepi za zaprtje dosjejev ECIP tudi pred vzpostavitvijo posebne enote v EuropeAid. | Program ECIP se sedaj redno in ustrezno spremlja. Dne 31. maja 2006 je bilo treba analizirati še 800 dejavnosti ECIP, napoved pa je, da bodo vsi dosjeji analizirani pred koncem leta 2006. Komisija bo v tej fazi lahko zagotovila popolne in zanesljive računovodske izkaze. |
| MEDIA Programme | Program MEDIA |
| 11.8. | The MEDIA (7) programmes aim to encourage the European audiovisual industry. Council Decision 95/563/EC of 10 July 1995 (8) established MEDIA II, which is currently being phased out. This programme concerned a total of 302,3 million euro, of which 130,3 million euro were made available for loans or conditionally repayable advances, 149,6 million euro for subsidies, the rest was used up for the horizontal actions of the programme (MEDIA Desks, costs of the Technical Assistance Offices…). At the end of 2005 open pre-financing payments were 48,6 million euro, of which 6,9 million euro were converted into grants, 10,4 million euro of recovery orders were issued and 31,3 million euro were classified as receivables. | | 11.8 | Programi MEDIA (7) so namenjeni spodbujanju evropske avdiovizualne industrije. Program MEDIA II, ki se trenutno postopno odpravlja, je bil vzpostavljen s Sklepom Sveta 95/563/ES z dne 10. julija 1995 (8). Ta program je zadeval sredstva v skupnem znesku 302,3 milijona EUR, od katerih je bilo 130,3 milijona EUR na voljo za posojila ali pogojno vračljiva predplačila, 149,6 milijona EUR za subvencije, preostanek pa se je porabil za vzporedne dejavnosti programa (pisarniška oprema za MEDIA, stroški uradov za tehnično pomoč itd.) Ob koncu leta 2005 so odprta plačila predfinanciranja znašala 48,6 milijona EUR, od katerih je bilo 6,9 milijona EUR pretvorjenih v donacije, izdanih je bilo za 10,4 milijona EUR nalogov za izterjavo, 31,3 milijona EUR pa je bilo razvrščenih kot terjatve. | |
| 11.9. | The loans and subsidies granted to the audiovisual industry under this programme were subject to particularly complex conditions which require constant monitoring over a long time. For example, if a project did not go into production or was abandoned within a certain time-limit, 25 % of the loan received was repayable. If the project went into production within three years, however, the full amount of the loan was due, but compliance with these conditions was never monitored by the Commission. Up to the end of 2005 (9), the MEDIA II programme was administered by a Technical Assistance Office (TAO) on behalf of the Commission. The Court found that, for financial operations before 2001, the Commission services had no detailed accounting information for the programme nor a specific auditor's certificate for the financial operations involved. For more recent transactions, documentation was often incomplete and there was inadequate follow-up, leading, in certain instances, to recovery orders not being issued in a timely manner (10). | 11.9. | Despite delays in some cases, the Technical Assistance Office (TAO), under the Commission’s supervision, has monitored the projects during the three years covered by the contracts for the development support agreements. | The cases dealt with by the TAO, as well as those dealt with by the Commission, were transferred when the MEDIA Programme files were taken over by the new Education Audiovisual and Culture Executive Agency (EACEA) on 1 January 2006. | The structural weaknesses of the past were resolved after the Executive Agency took over the MEDIA Programme files. | 11.9 | Za posojila in subvencije, ki so bila v okviru tega programa odobrena avdiovizualni industriji, so veljali zelo zapleteni pogoji, pri katerih je bilo potrebno nenehno spremljanje v dolgem obdobju. Če projekt na primer ni bil izveden ali je bil v določenem časovnem roku opuščen, je bilo treba vrniti 25 % prejetega posojila. Toda če se je projekt začel v treh letih, je bilo treba vrniti celotni znesek posojila, vendar Komisija nikoli ni spremljala spoštovanja teh pogojev. Do konca leta 2005 (9) je program Media II v imenu Komisije upravljal Urad za tehnično pomoč (TAO). Sodišče je ugotovilo, da službe Komisije o finančnih poslih pred letom 2001 niso imele ne podrobnih računovodskih podatkov o programu niti posebnega revizorskega potrdila za zadevne finančne dejavnosti. Pri novejših dejavnostih je bila dokumentacija pogosto nepopolna, nadaljnje ukrepanje pa ni bilo ustrezno, kar je v nekaterih primerih vodilo do tega, da nalogi za izterjavo niso bili izdani pravočasno (10). | 11.9 | Kljub zamudam v nekaterih primerih je Urad za tehnično pomoč (TAO) pod nadzorom Komisije nadaljeval s spremljanjem projektov v treh letih pogodbenega trajanja sporazumov glede podpore za razvoj. | Ko je po 1. januarju 2006 nova izvajalska agencija za izobraževanje, avdiovizualne medije in kulturo (EACEA) prevzela dosjeje programa MEDIA, se je začel prenos dosjejev, ki so bili v uradu TAO, in dosjejev, ki jih hranila Komisija. | S tem, ko je izvajalska agencija prevzela dosjeje programa MEDIA, so bile odpravljene strukturne pomanjkljivosti iz preteklosti. |
| Phasing-out of risk capital operations managed by DG ECFIN | Postopno odpravljanje poslov s tveganim kapitalom, ki jih upravlja GD ECFIN |
| 11.10. | The objective of the three venture capital investment programmes, representing a total EU contribution of approximately 30 million euro, is to stimulate investment in desirable but risky market segments. The audit showed weaknesses in the management, follow up and closure of the programmes in the past: problems with the management of revenues, absence of valuation of the investments, disruption in the monitoring and reporting processes, delay in the closure of the files. It was therefore not possible to obtain assurance on the soundness of the financial management, nor on the protection of the Communities' financial interests, nor on the related accuracy of the sums recorded in the EU financial statements. DG ECFIN's Internal Audit Capability (IAC) came to the same conclusions as a result of its earlier audit conducted during 2005. | 11.10. | Following the audit of DG ECFIN’s Internal Audit Capacity (IAC) in July 2005, a proactive and overall strategy of closure for all three investment facilities is in place to close the remaining files (out of a total of 91 files, only 14 remained open at end 2005). This policy has already led to additional closures in 2006. Some files (7) cannot be closed until 2012 due to contractual exit dates. | In the light of the action plan established after the DG ECFIN’s IAC audit, the Commission considers that it has now reasonable assurance on the accuracy and completeness of the figures related to the three programmes on the basis of various checks which were carried out over the last year. | 11.10 | Cilj treh naložbenih programov tveganega kapitala, ki predstavljajo skupni prispevek EU v vrednosti okoli 30 milijonov EUR, je spodbuditi naložbe v zaželene, vendar tvegane tržne segmente. Revizija je pokazala na pomanjkljivosti pri upravljanju, nadaljnjem ukrepanju in zaključevanju programov v preteklosti: težave pri upravljanju prihodkov, pomanjkanje vrednotenja naložb, motnje pri postopkih spremljanja in poročanja, zamuda pri zaključevanju dosjejev. Zato ni bilo mogoče pridobiti zagotovila o dobrem finančnem poslovodenju, niti o zaščiti finančnih interesov Skupnosti ali s tem povezani točnosti zneskov, evidentiranih v računovodskih izkazih Skupnosti. Oddelek za notranjo revizijo (IAC) GD ECFIN je prišel do enakih zaključkov pri svoji zgodnejši reviziji, ki jo je izvedel v letu 2005. | 11.10 | Po reviziji, ki jo je opravil Oddelek za notranjo revizijo (IAC) Generalnega sekretariata za gospodarske in finančne zadeve (DG ECFIN) julija 2005, velja proaktivna splošna strategija o zaključevanju za vse tri finančne programe, po kateri je treba zaključiti preostale dosjeje (od skupno 91 dosjejev jih je bilo konec leta 2005 nerešenih le 14). V skladu s to politiko so že bili zaključeni dodatni dosjeji v letu 2006. Nekateri dosjeji (7) ne morejo biti zaključeni do leta 2012 zaradi pogodbenih rokov. | Glede na akcijski načrt, pripravljen po reviziji, ki jo je opravil oddelek IAC Generalnega za gospodarske in finančne zadeve (DG ECFIN), Komisija meni, da ima na podlagi različnih preverjanj, opravljenih v zadnjem letu, sedaj razumna zagotovila glede točnosti in popolnosti podatkov, povezanih s tremi programi. |
| Conclusions and recommendations | Zaključki in priporočila |
| 11.11. | Despite the fact that the various programmes were complex, the Commission never allocated the capacity to manage such measures successfully on a long-term basis. Although the Commission has started corrective action, the audit confirmed, in line with previous Court observations (except for MEDIA II), persistent monitoring weaknesses and failure to protect the financial interest of the Community in the past. | 11.11. | The Commission believes that the ECIP programme is now regularly and adequately monitored and the current forecast is that all files will have been analysed before the end of 2006. The Commission will at that stage be able to provide complete and reliable financial statements. | 11.11 | Komisija kljub temu, da so bili razni programi zapleteni, nikoli ni dodelila zmogljivosti za dolgoročno uspešno upravljanje takšnih ukrepov. Čeprav je Komisija začela s popravnimi ukrepi, je revizija potrdila prejšnje ugotovitve Sodišča (razen za MEDIA II), da so se pri spremljanju redno ponavljale pomanjkljivosti in da finančni interesi Skupnosti v preteklosti niso bili zaščiteni. | 11.11 | Komisija meni, da je program ECIP sedaj redno in ustrezno spremljan, sedanja napoved pa je, da bodo vsi dosjeji analizirani pred koncem leta 2006. Komisija bo v tej fazi lahko zagotovila popolne in zanesljive računovodske izkaze. |
| 11.12. | Concerning the ECIP and MEDIA II Programmes, the related items of the financial statements provide neither a complete nor a reliable valuation of the assets in the Commission's balance sheet. For ECIP, substantive clearance work still has to be carried out. | 11.12. | The management procedures for the Media II programme ruled out any detailed bookkeeping for the implementing transactions. | Since March 2005 substantive clearance work has been undertaken for ECIP and it is expected that this will be essentially completed before the end of 2006. | 11.12 | Glede programov ECIP in MEDIA II ustrezne postavke računovodskih izkazov ne zagotavljajo popolnega in zanesljivega vrednotenja sredstev v bilanci stanja Komisije. Za ECIP je treba opraviti še precej dela v zvezi s potrditvijo obračunov. | 11.12 | Načini upravljanja programa MEDIA II niso omogočili natančnega računovodskega vrednotenja izvajanja. | Od marca 2005 je bilo za ECIP opravljeno precej potrditev računov, pričakuje pa se, da bo to delo v glavnem opravljeno pred koncem leta 2006. |
| 11.13. | The Court recommends that: | 11.13. | | 11.13 | Sodišče priporoča: | 11.13 | |
| — | recovery orders should be issued, as soon as the amount to be recovered has been established. Payments should be netted-out against recoveries, the liquidation of action files should be speeded up by improved internal monitoring through setting weekly and monthly targets and the phasing-out procedure should be improved; | — | The Commission agrees that payments should be netted-out against recoveries. | EuropeAid already ensures a weekly monitoring of the performance against the target and finds that correct phasing-out procedures are now in place. | — | da se nalogi za izterjavo izdajo takoj, ko se določi terjan znesek. Plačila je treba neto izravnati z izterjavami, likvidacijo akcijskih dosjejev je treba pospešiti z izboljšanim notranjim spremljanjem z določanjem tedenskih in mesečnih ciljev, prav tako pa je treba izboljšati postopek postopnega odpravljanja, | — | Komisija se strinja, da je treba plačila neto izravnati s terjatvami. | EuropeAid že zagotavlja tedensko spremljanje izvajanja glede na cilj in ugotavlja, da se sedaj pravilno izvajajo postopki postopnega odpravljanja. |
| — | in respect of the phasing-out of MEDIA II, action should be taken towards creating an overall plan to speed up the liquidation process. Part of the monitoring process (11) could be further rationalised. In order to resolve persistent problem cases on the spot, control visits should be considered; | — | After the merger, the EACEA Executive Agency took over the cases transferred by the TAO to the Commission as well as those directly transferred by the Commission. On the basis of the inventory drawn up, the Agency will lay down the procedures and timetable for clearing the MEDIA II dossiers. For the MEDIA programmes, this will be done in consultation with DG INFSO, the Agency’s parent DG. | — | da bi bilo treba glede postopnega odpravljanja MEDIA II sprejeti vse ukrepe za oblikovanje splošnega načrta za pospešitev postopka likvidacije. Del postopka spremljanja (11) bi bilo mogoče nadalje racionalizirati. Za rešitev težavnih primerov, ki se ponavljajo na kraju samem, bi bilo treba razmisliti o kontrolnih obiskih, | — | Izvajalska agencija EACEA je po združitvi dosjejev prejela dosjeje, ki so bili z urada TAO preneseni na Komisijo, in dosjeje, ki jih je hranila Komisija. Na podlagi zbranega gradiva bo agencija določila postopke in faze likvidacije dosjejev MEDIA II. Ti bodo usklajeni z Generalnim direktoratom za informacijsko družbo in medije (GD INFSO), generalnim direktoratom, ki je pristojen za pomoč agenciji v zvezi s programi MEDIA. |
| — | since the current audit has once again confirmed the administrative failures found in the past (except for MEDIA II), resulting in material financial losses for the Community, the Commission should consider to take appropriate actions. | — | The Commission has since March 2005 taken appropriate action to liquidate ECIP and significant progress been made since then. It is expected that all individual ECIP actions will be closed before the end of 2006 and that during 2007 it will be possible to finally liquidate ECIP and close the accounts. | — | da bi Komisija morala razmisliti o ustreznih ukrepih, saj je ta revizija ponovno potrdila v preteklosti odkrite administrativne napake (razen za MEDIA II), zaradi katerih je Skupnost utrpela finančne izgube. | — | Od marca 2005 je Komisija ustrezno ukrepala glede likvidacije ECIP in od takrat je bil dosežen precejšen napredek. Pričakuje se, da bodo posamezne dejavnosti ECIP zaključene pred koncem leta 2006 ter bo v letu 2007 mogoče dokončno likvidirati ECIP in zaključiti račune. |
| THE GUARANTEE FUND FOR EXTERNAL ACTIONS | JAMSTVENI SKLAD ZA ZUNANJE UKREPE |
| 11.14. | The purpose of the Guarantee Fund for External Actions (12) (the Fund), which guarantees loans to third countries, is to reimburse the Community's creditors (13) in the event of a beneficiary’s defaulting and to avoid direct calls on the Community budget. The administrative management of the Fund is carried out by DG ECFIN while the EIB is responsible for its treasury management (14). At 31 December 2005, the Fund's (provisional) total resources were 1 323,9 million euro. | | 11.14 | Namen Jamstvenega sklada za zunanje ukrepe (12) („Sklada“), ki jamči za posojila tretjim državam, je poplačati upnike Skupnosti (13) v primeru, da upravičenec ne izpolni svojih obveznosti, in preprečiti neposredne zahtevke za plačilo iz proračuna Skupnosti. GD ECFIN izvaja administrativno upravljanje Sklada, EIB pa je odgovorna za upravljanje njegove zakladnice (14). Skupni (začasni) viri Sklada so 31. decembra 2005 znašali 1 323,9 milijona EUR. | |
| 11.15. | The Court found that the Guarantee Fund was managed in a satisfactory manner during 2005. In 2005, no guarantee calls were made to the Fund. | | 11.15 | Sodišče je ugotovilo, da je bilo upravljanje Jamstvenega sklada v letu 2005 zadovoljivo. V letu 2005 Sklad ni prejel nobenih zahtevkov za jamstvo. | |
| THE EUROPEAN COAL AND STEEL COMMUNITY IN LIQUIDATION | EVROPSKA SKUPNOST ZA PREMOG IN JEKLO V LIKVIDACIJI |
| 11.16. | After the expiry of the Treaty establishing the European Coal and Steel Community on 23 July 2002, the assets and liabilities of the ECSC were transferred to the European Community (15). The objective of the Court's audit was to obtain reasonable assurance as to the reliability of the accounts and compliance with the rules governing the ECSC i.L. | | 11.16 | Po izteku Pogodbe o ustanovitvi Evropske skupnosti za premog in jeklo 23. julija 2002 so se sredstva in obveznosti ESPJ prenesla na Evropsko skupnost (15). Cilj revizije, ki jo je opravilo Sodišče, je bil pridobiti razumno zagotovilo o zanesljivosti računovodskih izkazov in spoštovanju pravil, ki urejajo ESPJ v.l. | |
| 11.17. | During 2005, the investment strategy had not yet achieved the proposed maturity distribution (16) target for the portfolio, and a constant excess of liquidity was noted. | 11.17. | The maturity target structure was revised in 2004 to adjust it to the Financial Guidelines set out in the Council Decision. The derived adjustment consisted in the lengthening of duration through substantial switches from shorter term to long term investments. | In the context of what was generally perceived as a low interest rate environment, the risk had to be avoided that potentially a major part of the portfolio was invested long term at historically lowest interest rates or that excess liquidity would build up. In order to address that, a strategy has been devised based on objective indicators and aiming at phased long term investments. This strategy is being implemented. | 11.17 | Naložbena strategija v letu 2005 še ni dosegla predlaganega cilja razporeditve zapadlosti (16) za portfelj, opaženo pa je bilo tudi nenehno preseganje likvidnosti. | 11.17 | Struktura cilja zapadlosti je bila revidirana leta 2004 in s tem usklajena s finančnimi smernicami, določenimi v odločbi Sveta. Uskladitev je zajela podaljšanje trajanja s precejšnjimi popravki kratkoročnih naložb v dolgoročne. | V okviru tega, kar se je na splošno razumelo kot okolje nizke obrestne mere, se je bilo treba izogniti temu, da bi bil večji delež portfelja dolgoročno naložen po najnižjih obrestnih merah v zgodovini ali pa presežena likvidnost. Da bi to razrešili, je bila oblikovana strategija, ki je temeljila na objektivnih kazalnikih in postopnih dolgoročnih naložbah. Ta strategija se izvaja. |
| 11.18. | In 2005, DG ECFIN approved a decision to dispose of the Eurotunnel shares and the remaining portion of the junior debt (17) acquired in a past restructuring. However, the disposal of these assets happened during the lowest price-range of the year. The loss is 34,4 million euro for the shares and 4,6 million euro for the junior debt. | 11.18. | The Commission decided to sell the assets referred to by the Court in line with its continuing strategy of disinvestment. These did not comply with ECSC’s general investment criteria but were acquired as a result of a past restructuring and not the result of voluntary investment decisions. The 2005 sale was thus the final one in a series. | In spring 2005, the banks most involved in trading these assets considered that the prices of both shares and lower tiers of junior debt would decrease substantially in the face of another restructuring. To make the company concerned viable, a large debt-for-equity swap was expected, which would have substantially further reduced the share price. It therefore seemed prudent to sell at the levels of April-June 2005 in order to avoid even greater losses. However, in a highly illiquid market with a small number of active players prices are event-driven and expectations are highly uncertain. | The impact on the profit and loss account in 2005 was limited to 1 million euro, since the remainder was covered by earlier provisioning and value adjustment. | 11.18 | GD ECFIN je v letu 2005 odobril odločitev o odsvojitvi delnic Kanalskega predora (Eurotunnel) in ostanka nezavarovanega dolga (17), pridobljenega med preteklim prestrukturiranjem. Vendar je ta sredstva odsvojil v obdobju, ko je bil cenovni razpon najnižji v tem letu. Izguba znaša 34,4 milijona EUR za delnice in 4,6 milijona EUR za nezavarovani dolg. | 11.18 | Komisija se je odločila prodati finančno premoženje, ki ga navaja Sodišče, v skladu s svojo strategijo dezinvestiranja, ki še vedno velja. To ni bilo skladno s splošnimi naložbenimi merili ESPJ, vendar je bilo pridobljeno kot rezultat prestrukturiranja v preteklosti, ne pa kot posledica namenskih naložbenih odločitev. Prodaja leta 2005 je bila tako zadnja v vrsti. | Spomladi 2005 so banke, ki so bile najbolj udeležene pri trgovanju s tem premoženjem, menile, da bi se cene delnic in nižjih vrst nezavarovanega dolga občutno znižale, če bi prišlo do novega prestrukturiranja. Da bi bilo zadevno podjetje sposobno preživetja, je bila pričakovana zamenjava večjega deleža dolga za kapital, kar bi občutno še dodatno zmanjšalo cene delnic. Zato se je zdelo preudarno prodati po stopnjah, ki so veljale v obdobju od aprila do junija 2005, da bi se s tem izognili še večjim izgubam. Vendar so cene na zelo nelikvidnem trgu z majhnim številom aktivnih udeležencev odvisne od dogajanja, pričakovanja pa so zelo negotova. | Posledice za izkaz poslovnega izida leta 2005 so bile v okviru 1 milijona EUR, ker je bil preostanek krit s prejšnjimi rezervacijami in popravkom vrednosti. |
| 11.19. | The Court notes a backlog of 7,7 million euro relating to Coal Research projects which were awaiting processing by the Commission. This has had a negative impact on liquidity management. The Court also detected a lack of follow-up of outstanding commitments, notably regarding the expiry of the final date for implementation. | 11.19. | Concerning ECSC coal projects, the Commission has started taking the necessary measures to tackle the backlog. The commitments of which ‘final due date’ was exceeded have been closed by 6 April 2006. | 11.19 | Sodišče ugotavlja zaostanek v vrednosti 7,7 milijona EUR pri projektih za raziskave v zvezi s premogom, ki so čakali na obravnavo Komisije. To je negativno vplivalo na upravljanje likvidnosti. Sodišče je odkrilo tudi pomanjkanje nadaljnjega ukrepanja glede neporavnanih prevzetih obveznosti, zlasti v zvezi z iztekom končnega izvedbenega roka. | 11.19 | Glede projektov ESPJ v zvezi s premogom je Komisija začela ustrezno ukrepati, da bi odpravila zaostanek. Obveznosti, katerih „končni rok“ je bil prekoračen, so bile zaključene do 6. aprila 2006. |
| 11.20. | IT weaknesses persisted and, furthermore, the implementation of the new accounting system, which was foreseen for 2005, was substantially delayed and had to be postponed to 2006. This time constraint had a significant impact on the ECSC i.L. in terms of automation and reconciliation, and has caused delays in the preparation of the accounts and operational inefficiencies. | 11.20. | All IT weaknesses identified in the past except one have been resolved. The remaining item (SWIFT disaster recovery site) needed the identification of an appropriate site and the necessary infrastructure works. This is under way and planned to be finished in 2006. The automatic fire extinguishing system will be installed at the new site the relevant service is moving to in 2006. | As far as the new accounting software is concerned, the contractor concerned severely underestimated the workload needed for the implementation of the specific requirements in the context of banking operations. This has led to a significant additional operational workload but did not, however, impact on the correctness of the accounts. | 11.20 | Ponavljale so se pomanjkljivosti v zvezi z IT, poleg tega pa je pri izvajanju novega računovodskega sistema, ki je bilo predvideno za leto 2005, prišlo do velike zamude in ga je bilo treba odložiti do leta 2006. Tokrat je omejitev pomembno vplivala na ESPJ v.l. v smislu avtomatizacije in usklajevanja, povzročila pa je tudi zamude pri pripravi izkazov in neučinkovitosti pri delovanju. | 11.20 | Vse pomanjkljivosti IT, ki so bile odkrite v preteklosti, razen ene, so bile odpravljene. Za preostalo postavko (obnovitveno mesto v primeru napake pri SWIFT) so bili potrebni identifikacija ustrezne strani in infrastrukturna dela. To se sedaj izvaja in bo po načrtih dokončano v letu 2006. Sistem za samodejno gašenje bo vgrajen na novem mestu, kamor se seli pristojna služba leta 2006. | Glede nove programske opreme za računovodstvo je zadevni pogodbenik močno podcenil obseg dela, potreben za izpolnitev posameznih zahtev pri bančnih poslih. To je povzročilo precej dodatnega operativnega dela, vendar ni vplivalo na pravilnost izkazov. |
| 11.21. | The winding-up of the financial operations of the ECSC i.L. is proceeding in compliance with the relevant legislation, including the multiannual financial guidelines, although some operational weaknesses have been identified (see paragraphs 11.17 to 11.20). | 11.21. | The Commission will continue to manage the winding-up of ECSC i.L. in compliance with the rules and, in view of the replies in 11.17. and 11.18., does not consider that it is appropriate to refer to operational weaknesses. | 11.21 | Likvidacija finančnih poslov ESPJ v.l. napreduje v skladu z ustrezno zakonodajo, vključno z večletnimi finančnimi smernicami, čeprav so bile ugotovljene nekatere operativne pomanjkljivosti (glej odstavke 11.17 do 11.20). | 11.21 | Komisija bo še naprej upravljala likvidacijo ESPJ v skladu s pravili in v skladu z odgovori v točkah 11.17 in 11.18, in meni, da ni ustrezno govoriti o operativnih pomanjkljivostih. |
| (1) Risk capital is investment in high-risk enterprises but with growth aspects, such as investments in start-up firms, small businesses and new technologies. | (1) Tvegani kapital je naložba v podjetja z visokim tveganjem, vendar tudi z vidiki rasti, kot so naložbe v nastajajoča podjetja, mala podjetja in nove tehnologije. |
| (2) For example, the European Investment Fund (EIF) and the European Bank for Reconstruction and Development (EBRD). | (2) Na primer Evropski investicijski sklad (EIS) in Evropska banka za obnovo in razvoj (EBOR). |
| (3) Annual Report concerning the financial year 2004, paragraph 1.19 and Table 1.1; Annual Report concerning the financial year 2003, paragraph 1.10 and Table 1.1; Annual Report concerning the financial year 2002, paragraphs 1.18 to 1.22; Annual Report concerning the financial year 2001, paragraph 9.20. | (3) Letno poročilo za proračunsko leto 2004, odstavek 1.19 in tabela 1.1; Letno poročilo za proračunsko leto 2003, odstavek 1.10 in tabela 1.1; Letno poročilo za proračunsko leto 2002, odstavki 1.18 do 1.22; Letno poročilo za proračunsko leto 2001, odstavek 9.20. |
| (4) Out of the total amount, 130,3 million euro concern loans and conditionally repayable advances. | (4) 130,3 milijona EUR od skupnega zneska zadeva posojila in pogojno vračljiva predplačila. |
| (5) Regulation (EC) No 772/2001 of the European Parliament and of the Council of 4 April 2001 (OJ L 112, 21.4.2001, p. 1) stipulated inter alia that the Commission shall take the necessary steps to close and liquidate the ECIP projects. | (5) Uredba (ES) št. 772/2001 Evropskega parlamenta in Sveta z dne 4. aprila 2001 (UL L 112, 21.4.2001, str. 1) je med drugim določila, da mora Komisija sprejeti potrebne ukrepe za zaključek in likvidacijo projektov ECIP. |
| (6) For instance, three cases, totalling 207 000 euro. These are amounts exceeding initial commitments and paid by error to incorrect bank accounts. Initial commitments could be exceeded because only global commitments were entered into. | (6) Na primer, trije primeri v skupnem znesku 207 000 EUR. Ti zneski presegajo prvotno prevzete obveznosti in so bili po pomoti izplačani na napačne bančne račune. Prvotno prevzete obveznosti bi lahko bile presežene, saj so bile prevzete samo globalne obveznosti. |
| (7) MEDIA I 1991 to 1996 (almost closed, with the exception of two cases, all financial assets, 26,7 million euro were written off at the end of 2003 and there is no intention to make further recoveries), MEDIA II 1996 to 2000, MEDIA plus 2001 to 2006 (still ongoing). | (7) MEDIA I 1991–1996 (skoraj zaključen, razen dveh primerov, vsa finančna sredstva, 26,7 milijona EUR, so bila odpisana ob koncu leta 2003, nadaljnje izterjave pa niso predvidene), MEDIA II 1996–2000, MEDIA plus 2001–2006 (še poteka). |
| (8) OJ L 321, 30.12.1995, p. 25. | (8) UL L 321, 30.12.1995, str. 25. |
| (9) With effect from 1 January 2006, the management and programme administrative tasks have been transferred to the new ‘Education, Audiovisual and Culture Executive Agency’ of the Commission. | (9) Od 1. januarja 2006 so upravljavske in administrativne naloge programa prenesene na novo agencijo Komisije – Izvajalsko agencijo za izobraževanje, avdiovizualno in kulturo. |
| (10) In 9 of 32 transactions tested, the estimated overall amount is some 1,1 million euro. This includes one contested case which has not been followed up since 2003, accounting for estimated 1 million euro. | (10) V 9 od 32 preizkušenih transakcijah je ocenjen skupni znesek okoli 1,1 milijona EUR. V to je zajet tudi sporen primer, pri katerem ni bilo nadaljnjega ukrepanja od leta 2003 in ki po ocenah predstavlja 1 milijon EUR. |
| (11) Such as the sending of reminder letters. | (11) Kot na primer pošiljanje pisnih opominov. |
| (12) Council Regulation (EC, Euratom) No 2728/94 of 31 October 1994 (OJ L 293, 12.11.1994, p. 1), as last amended by Regulation (EC, Euratom) No 2273/2004 of 22 December 2004 (OJ L 396, 31.12.2004, p. 28). | (12) Uredba Sveta (ES, Euratom) št. 2728/94 z dne 31. oktobra 1994 (UL L 293, 12.11.1994, str. 1), kakor je bila nazadnje spremenjena z Uredbo (ES, Euratom) št. 2273/2004 z dne 22. decembra 2004 (UL L 396, 31.12.2004, str. 28). |
| (13) Principally the EIB, but also Euratom external lending and EC macro-financial assistance (MFA) loans to third countries. | (13) Predvsem EIB, vendar tudi zunanje posojanje Euratom in posojila tretjim državam v okviru makro-finančne pomoči EU. |
| (14) Management agreement between the EIB and the European Community, as last amended on 28 April 2002 and 8 May 2002. | (14) Upravljavski sporazum med EIB in Evropsko skupnostjo, kakor je bil nazadnje spremenjen 28. aprila 2002 in 8. maja 2002. |
| (15) Protocol on the financial consequences of the expiry of the ECSC Treaty and on the Research Fund for Coal and Steel (OJ C 80, 10.3.2001, p. 67). | (15) Protokol o finančnih posledicah izteka Pogodbe o Evropski skupnosti za premog in jeklo ter o Raziskovalnem skladu za premog in jeklo (UL C 80, 10.3.2001, str. 67). |
| (16) Maturity is the time when the principal amount of a bond must be repaid. | (16) Zapadlost je datum, ko mora biti vrnjen glavni znesek obveznice. |
| (17) Junior debt is a debt that is either unsecured or has a low priority. It is similar to a subordinated debt. | (17) Nezavarovan dolg (junior debt) je dolg, ki ni zavarovan ali pa je nizko prednostno razvrščen. Podoben je podrejenemu dolgu. |