# en/aar07_aar07.xml.gz
# mt/aar07_aar07.xml.gz
(src)="2"> ANNUAL ACTIVITY REPORT 2007 EUROPEAN COURT OF AUDITORS
(trg)="2"> RAPPORT TA ’ ATTIVITÀ ANNWALI 2007 ILQORTI EWROPEA TA ’ LAWDITURI
(src)="3"> Europe Direct is a service to help you find answers to your questions about the European Union Freephone number ( * ) : 00 800 6 7 8 9 10 11 ( * ) Certain mobile telephone operators do not allow access to 00 800 numbers or these calls may be billed .
(trg)="3"> Europe Direct huwa servizz li jgħinek issib tweġibiet għall-mistoqsijiet tiegħek dwar l-Unjoni Ewropea Numru tat-telefon ġdid bla ħlas * : 00 800 6 7 8 9 10 11 * ċerti operaturi tat-telefonija ċellulari ma jippermettux aċċess għal numri 00800 jew inkella dawn it-telefonati jkunu bi ħlas Ħafna informazzjoni addizzjonali dwar l-Unjoni Ewropea hija disponibbli fuq l-Internet .
(src)="4"> More information on the European Union is available on the Internet ( http : / / europa.eu ) .
(trg)="4"> Jista ’ jsir aċċess għaliha permezz tas-server Europa ( http : / / europa.eu ) .
(src)="5"> Cataloguing data can be found at the end of this publication .
(trg)="5"> Informazzjoni dwar il-katalogar tinsab fit-tmiem ta ’ din il-pubblikazzjoni .
(src)="6"> Luxembourg : Office for Official Publications of the European Communities , 2008 ISBN 978-92-9207-005-2 © European Communities , 2008 Reproduction is authorised provided the source is acknowledged .
(trg)="6"> Il-Lussemburgu : L-Uffiċċju għall-Pubblikazzjonijiet Uffiċjali tal-Komunitajiet Ewropej , 2008 ISBN 978-92-9207-014-4 © Il-Komunitajiet Ewropej , 2008 Ir-riproduzzjoni hija awtorizzata kemm-il darba jissemma s-sors oriġinali .
(src)="7"> Printed in Belgium PRINTED ON WHITE CHLORINE-FREE PAPER
(src)="8"> 3 4 – 5 6 – 7 8 – 13 14 – 17 18 – 25 26 – 27 28 – 29 30 – 35 36 – 37 38 – 43 44 – 45 PRESIDENT ’ S FOREWORD MISSION , VISION , VALUES AND STRATEGIC OBJECTIVES THE COURT ’ S ROLE AND WORK GOVERNANCE AND ORGANISATION OVERVIEW OF AUDIT REPORTS AND OPINIONS FOLLOW-UP AND IMPACT THE COURT ’ S VIEW THE COURT ’ S WORK IN 2007 AND BEYOND INTERNATIONAL COOPERATION HUMAN RESOURCES FINANCIAL INFORMATION CONTENTS
(trg)="8"> 3 4 – 5 6 – 7 8 – 13 14 – 17 18 – 25 26 – 27 28 – 29 30 – 35 36 – 37 38 – 43 44 – 45 KELMTEJN TA ’ QABEL MILL-PRESIDENT MISSJONI , VIŻJONI , VALURI U OBJETTIVI STRATEĠIĊI IR-RWOL U X-XOGĦOL TAL-QORTI TMEXXIJA U ORGANIZZAZZJONI ĦARSA ĠENERALI LEJN IR-RAPPORTI U L-OPINJONIJIET TAL-VERIFIKA SEGWITU U IMPATT IL-FEHMA TAL-QORTI IX-XOGĦOL TAL-QORTI FL-2007 U ’ L QUDDIEM KOOPERAZZJONI INTERNAZZJONALI RIŻORSI UMANI INFORMAZZJONI FINANZJARJA WERREJ
(src)="9"> PRESIDENT ’ S FOREWORD 4 Bringing the European Court of Auditors closer to EU citizens is one of our key objectives and part of our mission to promote transparency and accountability .
(trg)="9"> KELMTEJN TA ’ QABEL MILLPRESIDENT 4 Li l-Qorti Ewropea ta ’ l-Awdituri toqrob lejn iċ-ċittadini ta ’ l-UE huwa wieħed mill-objettivi ewlenin tagħna u parti mill-missjoni tagħna li nippromwovu t-trasparenza u r-responsabbiltà .
(src)="10"> I , therefore , take great pleasure in welcoming you to the first annual activity report of the European Court of Auditors .
(trg)="10"> Għalhekk , bi pjaċir kbir nilqagħkom għall-ewwel Rapport ta ’ Attività Annwali tal-Qorti Ewropea ta ’ l-Awdituri .
(src)="11"> It provides an overview of the Court and an account of its activities in 2007 , a year in which it celebrated its 30th anniversary as the external auditor of the EU dedicated to contributing to improving financial management and acting as the independent guardian of the financial interests of its citizens .
(trg)="11"> Dan ir-rapport jipprovdi ħarsa ġenerali lejn il-Qorti u deskrizzjoni ta ’ l-attivitajiet tagħha fl-2007 , sena li fiha ċċelebrat it-30 anniversarju tagħha bħala l-awditur estern ta ’ l-UE ddedikata sabiex tikkontribwixxi lejn it-titjib tal-ġestjoni finanzjarja u li taġixxi bħala l-gwardjan indipendenti ta ’ l-interessi finanzjarji taċ-ċittadini tagħha .
(src)="12"> The main contribution the Court makes is through its audits and reports which help the auditee to improve their financial management and which assist the Discharge Authority ( the European Parliament and Council ) in overseeing the implementation of the EU budget .
(src)="13"> This report gives an overview of audit reports published in 2007 .
(trg)="12"> Il-kontribuzzjoni ewlenija li l-Qorti tagħmel hija permezz tal-verifiki u tar-rapporti tagħha li jgħinu lil min qiegħed ikun jiġi vverifikat sabiex itejjeb il-ġestjoni finanzjarja tiegħu u li jgħinu lill-Awtorità ta ’ Kwittanza ( il-Parlament Ewropew u l-Kunsill ) sabiex tissorvelja l-implimentazzjoni tal-baġit ta ’ l-UE .
(src)="14"> It highlights the main conclusions issued on the implementation of the EU budget 2006 and on the sound financial management of EU funds .
(trg)="13"> Dan ir-rapport jagħti ħarsa ġenerali lejn ir-rapporti tal-verifika ppubblikati fl-2007 , u jenfasizza l-konklużjonijiet prinċipali maħruġa fuq l-implimentazzjoni tal-baġit ta ’ l-UE għall-2006 u fuq il-ġestjoni finanzjarja tajba tal-fondi ta ’ l-UE .
(src)="15"> The Court not only reports on past financial management , it also actively contributes to building the EU ’ s financial control framework .
(trg)="14"> Il-Qorti mhux biss tirrapporta dwar ġestjoni finanzjarja tal-passat , iżda tikkontribwixxi wkoll b ’ mod attiv għall-bini tal-qafas ta ’ kontroll finanzjarju ta ’ l-UE .
(src)="16"> The year 2007 was a significant one for the management of EU funds .
(trg)="15"> L-2007 kienet sena sinifikanti għall-ġestjoni tal-fondi ta ’ l-UE .
(src)="17"> The section , ‘ The Court ’ s view ’ , summarises the Court ’ s opinion on important developments relating to Member States ’ accountability and the Court ’ s contribution to the public consultation on budgetary reform launched by the European Commission .
(trg)="16"> It-taqsima , “ Il-fehma tal-Qorti ” , tagħti sommarju ta ’ l-opinjoni tal-Qorti dwar żviluppi importanti relatati mar-responsabbiltà ta ’ l-Istati Membri u l-kontribuzzjoni tal-Qorti għall-konsultazzjoni pubblika dwar ir-riforma baġitarja mnedija mill-Kummissjoni Ewropea .
(src)="18"> None of the Court ’ s achievements in 2007 could have happened without the commitment , skills and capacity of its 850 staff .
(trg)="17"> L-ebda waħda mill-kisbiet tal-Qorti fl-2007 ma setgħet ġrat mingħajr l-impenn , il-ħiliet u l-kapaċità tat-850 membru tal-persunal tagħha .
(src)="19"> They are the key asset of a forward-looking organisation striving for continuous improvement .
(trg)="18"> Huma l-assi prinċipali ta ’ organizzazzjoni li tħares ’ il quddiem u li qiegħda tħabrek għal titjib kontinwu .
(src)="20"> This first annual activity report gives details of the Court ’ s reform process which started in 2006 with a self-assessment .
(trg)="19"> Dan l-ewwel rapport ta ’ Attività Annwali jagħti dettalji tal-proċess ta ’ riforma tal-Qorti li beda fl-2006 b ’ evalwazzjoni tagħha nfisha .
(src)="21"> The year 2007 saw progress on implementing the resulting action plan and , at the end of the year , the launch of a ‘ peer review ’ conducted by a team of auditors from the national audit institutions of Austria , Canada , Norway and Portugal .
(trg)="20"> L-2007 rat progress fl-implimentazzjoni tal-pjan ta ’ azzjoni riżultat ta ’ l-evalwazzjoni u , fi tmiem is-sena , it-tnedija ta ’ “ peer review ” imwettaq minn tim ta ’ awdituri mill-Istituzzjonijiet tal-Verifika Nazzjonali tan-Norveġja , tal-Kanada , ta ’ l-Awstrija u tal-Portugall .
(src)="22"> An early achievement of this process of reform was the following statement of mission , vision , values and strategic objectives which will guide the activities we look forward to reporting on in future years .
(trg)="21"> Kisba bikrija ta ’ dan il-proċess ta ’ riforma kienet id-dikjarazzjoni li ġejja dwar Missjoni , Viżjoni , Valuri u Objettivi Strateġiċi li se tiggwida l-attivitajiet li bil-ħerqa nistennew li nirrapportaw fuqhom fis-snin li ġejjin .
(src)="23"> I hope you enjoy reading our first annual activity report and find it useful .
(trg)="22"> Nittama li tieħu pjaċir taqra l-ewwel Rapport ta ’ Attività Annwali u li ssibu utli .
(src)="24"> 5 Vítor Manuel da Silva Caldeira President
(trg)="23"> 5 Vítor Manuel da Silva Caldeira President
(src)="25"> 6 MISSION , VISION , VALUES AND STRATEGIC OBJECTIVES MISSION VISION The European Court of Auditors is the EU institution established by the Treaty to carry out the audit of EU finances .
(trg)="24"> 6 MISSJONI , VIŻJONI , VALURI U OBJETTIVI STRATEĠIĊI MISSJONI VIŻJONI Il-Qorti Ewropea ta ’ l-Awdituri hija l-Istituzzjoni ta ’ l-UE mwaqqfa bit-Trattat sabiex twettaq il-verifika tal-finanzi ta ’ l-UE .
(src)="26"> As the EU ’ s external auditor , it contributes to improving EU financial management and acts as the independent guardian of the financial interests of the citizens of the Union .
(trg)="25"> Bħala l-awditur estern ta ’ l-UE , hija tikkontribwixxi għat-titjib tal-ġestjoni finanzjarja ta ’ l-UE u taġixxi bħala l-gwardjan indipendenti ta ’ l-interessi finanzjarji taċ-ċittadini ta ’ l-Unjoni .
(src)="27"> An independent and dynamic Court of Auditors , recognised for its integrity and impartiality , respected for its professionalism and for the quality and impact of its work , and providing crucial support to its stakeholders to improve the management of EU finances .
(trg)="26"> Qorti ta ’ l-Awdituri indipendenti u dinamika , rikonoxxuta għall-integrità u l-imparzjalità tagħha , irrispettata għall-professjonaliżmu tagħha u għall-kwalità u l-impatt ta ’ xogħolha , u li tipprovdi sostenn kruċjali għall-partijiet interessati tagħha sabiex itejbu l-ġestjoni tal-finanzi ta ’ l-UE .
(src)="28"> 7 VALUES Independence , integrity and impartiality Professionalism Adding value Excellence and efficiency Independence , integrity and impartiality for the institution , its Members and staff .
(trg)="27"> 7 VALURI Indipendenza , integrità u imparzjalità Professjonaliżmu Iżżid il-valur Eċċellenza u effiċjenza Indipendenza , integrità u imparzjalità għall-Istituzzjoni , il-Membri tagħha u l-persunal .
(src)="29"> Providing adequate output to stakeholders without seeking instructions or succumbing to pressure from any outside source .
(trg)="28"> Tagħti prodotti adegwati lill-partijiet interessati mingħajr ma tfittex istruzzjonijiet jew iċċedi għal pressjoni minn kwalunkwe sors barrani .
(src)="30"> Keeping high and exemplary standards in all professional aspects .
(trg)="29"> Iżżomm standards għolja u eżemplari fl-aspetti professjonali kollha .
(src)="32"> Producing relevant , timely , high-quality reports , based on sound findings and evidence , which address the concerns of stakeholders and give a strong and authoritative message .
(trg)="31"> Produzzjoni ta ’ rapporti relevanti , f ’ waqthom u ta ’ kwalità għolja , ibbażati fuq sejbiet u provi sodi , li jindirizzaw it-tħassib tal-partijiet interessati u jagħtu messaġġ qawwi u awtoritattiv .
(src)="33"> Contributing to effective improvement of EU management and to enhanced accountability in the management of EU funds .
(trg)="32"> Kontribuzzjoni lejn titjib effettiv tal-ġestjoni ta ’ l-UE u lejn kontabilità mtejba fil-ġestjoni tal-fondi ta ’ l-UE .
(src)="35"> Ensuring effective communication to promote a team spirit .
(trg)="34"> Assigurazzjoni ta ’ komunikazzjoni effettiva sabiex tippromwovi spirtu ta ’ tim .
(src)="36"> Maximising efficiency in all aspects of work .
(trg)="35"> Użu massimu ta ’ l-effiċjenza fl-aspetti kollha tax-xogħol .
(src)="37"> STRATEGIC OBJECTIVES The European Court of Auditors has set itself the following strategic objectives to accomplish its mission : Professionalism Output Stakeholders Learning and growth Robust methodology , appropriate audit strategy , development of public audit practice , common auditing standards and audit criteria on EU funds , collaboration with EU supreme audit authorities ( SAIs ) , effective ‘ Community control framework ’ Selection of appropriate audit topics , timeliness , clarity and readability of reports , quality-of-performance audits , increase its reports ’ impact Increase relations with auditees to foster understanding of the audit process and to achieve a wider acceptance of the audit results ; development of contacts with the European Parliament and the Council as budget and discharge authorities ; effective communication with EU citizens Learning from the peer-review exercise in order to strengthen and develop the organisation , methods , processes and output and to maximise efficiency ; implementation of effective and dynamic human resources policies ; high-quality professional training ; upgrading infrastructure ; implementation of IT policies
(trg)="36"> OBJETTIVI STRATEĠIĊI Il-Qorti Ewropea ta ’ l-Awdituri ffissat l-objettivi strateġiċi li ġejjin għaliha nfisha sabiex twettaq il-missjoni tagħha : Professjonaliżmu Prodott Partijiet interessati Tagħlim u tkabbir Metodoloġija b ’ saħħitha , strateġija ta ’ verifika xierqa , żvilupp ta ’ prattika tal-verifika pubblika , standards tal-verifika komuni u kriterji tal-verifika fuq fondi ta ’ l-UE , kollaborazzjoni mas-SAIs ta ’ l-UE , ‘ qafas ta kontroll tal-Komunità ’ effettiv Għażla ta ’ temi tal-verifika xierqa , twaqqit , ċarezza u l-leġibbiltà ta ’ rapporti , il-kwalità ta ’ verifiki tal-prestazzjoni , żjieda ta ’ l-impatt tar-rapporti tagħha Iżżid ir-relazzjonijiet ma ’ min qiegħed jiġi vverifikat biex trawwem fehma tal-proċess tal-verifika u tikseb rikonoxximent usa ’ tar-riżultati tal-verifika ; żvilupp ta ’ kuntatti mal-Parlament Ewropew u mal-Kunsill bħala awtoritajiet tal-baġit u tal-kwittanza ; komunikazzjoni effettiva maċ-ċittadini ta ’ l-UE Tagħlim mill-eżerċizzju ta ’ peer-review sabiex issaħħaħ u tiżviluppa l-organizzazzjoni , il-metodi , il-proċessi u l-prodott u tagħmel użu massimu ta ’ l-effiċjenza ; implimentazzjoni ta ’ politiki tar-Riżorsi Umani li jkunu effettivi u dinamiċi ; taħriġ professjonali ta ’ kwalità għolja ; titjib ta ’ l-infrastruttura ; implimentazzjoni ta ’ politiki ta ’ l-IT
(src)="38"> 8 THE COURT ’ S ROLE AND WORK WHAT IS THE ROLE OF THE COURT ?
(trg)="37"> 8 IRRWOL U XXOGĦOL TALQORTI X ’ INHU R-RWOL TAL-QORTI ?
(src)="39"> The European Union has a budget of approximately 120 billion euro , around 1 % of the gross national income ( GNI ) of its 27 Member States .
(trg)="38"> L-Unjoni Ewropea għandha baġit ta ’ madwar 120 biljun ewro , madwar 1 % tad-dħul gross nazzjonali ( DGN ) tas-27 Stat Membru tagħha .
(src)="40"> Compared to national budgets this is a small share .
(trg)="39"> Meta mqabbel ma ’ baġits nazzjonali dan huwa sehem żgħir .
(src)="41"> However , for some Member States funds from the EU play an important role in financing public activities and the total amount is close or equal to the GNI of some countries e.g. Romania .
(trg)="40"> Madankollu , għal xi Stati Membri , fondi mill-UE għandhom rwol importanti fil-finanzjament ta ’ attivitajiet pubbliċi u l-ammont totali huwa qrib jew daqs id-DGN ta ’ xi pajjiżi , per eżempju r-Rumanija .
(src)="42"> The composition of the budget has evolved over time , agriculture and cohesion policies being its major components ( see Box 1 ) .
(trg)="41"> Il-kompożizzjoni tal-baġit evolviet matul iż-żmien , u l-politiki ta ’ l-agrikoltura u ta ’ koeżjoni huma l-komponenti prinċipali tagħha ( ara l-Kaxxa 1 ) .
(src)="43"> The budget is decided annually — within the context of seven-year financial frameworks — by the Council , i.e. representatives of the Members States , and the directly elected European Parliament .
(trg)="42"> Il-baġit huwa deċiż kull sena – fi ħdan il-kuntest ta ’ oqfsa finanzjarji ta ’ seba ’ snin – mill-Kunsill , jiġifieri rappreżentanti ta ’ l-Istati Membri , u l-Parlament Ewropew li huwa elett b ’ mod dirett .
(src)="44"> The European Commission proposes the budget and is also responsible for implementing it .
(trg)="43"> Il-Kummissjoni Ewropea tipproponi l-baġit u hija wkoll responsabbli għall-implimentazzjoni tiegħu .
(src)="45"> A very significant proportion — notably agricultural and cohesion spending — is implemented in cooperation with the Member States .
(trg)="44"> Proporzjon sinifikanti ħafna – b ’ mod notevoli l-infiq agrikolu u ta ’ koeżjoni – huwa implimentat b ’ kooperazzjoni ma ’ l-Istati Membri .
(src)="46"> Depending on the spending schemes , national administrations may be responsible for setting spending strategies , selecting beneficiaries and projects and making payments .
(trg)="45"> Skond l-iskemi ta ’ nfiq , l-amministrazzjonijiet nazzjonali jistgħu jkunu responsabbli għall-iffissar ta ’ strateġiji ta ’ l-infiq , l-għażla ta ’ benefiċjarji u ta ’ proġetti u t-twettiq ta ’ pagamenti .
(src)="47"> A specific feature of Community expenditure is the high percentage of payments based on claims submitted by the beneficiaries themselves , be they farmers or project managers throughout the Union .
(src)="48"> 9 BOX 1 — WHAT DOES THE EU SPEND ITS MONEY ON ?
(trg)="46"> Karatteristika speċifika tan-nefqa tal-Komunità hija l-persentaġġ għoli ta ’ pagamenti bbażati fuq talbiet mibgħuta mill-benefiċjarji nfushom , sew jekk ikunu bdiewa sew jekk ikunu ġestjonarji ta ’ proġetti madwar l-Unjoni .
(src)="49"> The EU budget is financed through financial contributions from Member States ( based mostly on national GNI ) as well as customs and agricultural duties .
(trg)="48"> Il-baġit ta ’ l-UE huwa ffinanzjat permezz ta ’ kontribuzzjonijiet finanzjarji minn Stati Membri ( ibbażati l-aktar fuq DGN ) kif ukoll dazji doganali u agrikoli .
(src)="50"> The EU budget is to a large extent directed to other causes than national budgets , partly due to differences in responsibilities .
(trg)="49"> Il-baġit ta ’ l-UE huwa fil-parti l-kbira tiegħu dirett lejn kawżi oħra aktar milli baġits nazzjonali , parzjalment minħabba differenzi fir-responsabbiltajiet .
(src)="51"> For example , the Union is not responsible for social security systems , usually a large part of national spending .
(trg)="50"> Per eżempju l-Unjoni mhix responsabbli għal sistemi ta ’ sigurtà soċjali , li s-soltu huma parti kbira ta ’ l-infiq nazzjonali .
(src)="52"> Since the 1960s , agricultural spending , typically through payments to farmers across the Union , has been the largest part of the budget although its share is now decreasing .
(trg)="51"> Mis-sittinijiet l-infiq agrikolu , tipikament permezz ta ’ pagamenti lil bdiewa madwar l-Unjoni , kien jagħmel l-akbar parti tal-baġit għalkemm sehmu issa qiegħed jonqos .
(src)="53"> In 2008 , a bit less than half the budget is aimed at preservation and management of natural resources , mainly agriculture and rural development .
(trg)="52"> Fl-2008 ftit anqas minn nofs il-baġit huwa mmirat lejn il-konservazzjoni u l-ġestjoni tar-riżorsi naturali , prinċipalment l-agrikoltura u l-iżvilupp rurali .
(src)="54"> Ever since the 1980s , a major part of spending has been directed towards cohesion — i.e. regional and social development — co-financing a wide range of projects from road construction in Slovakia to courses for the unemployed in Denmark .
(trg)="53"> Sa mit-tmeninijiet parti kbira ħafna ta ’ l-infiq kienet immirata lejn il-koeżjoni – jiġifieri żvilupp reġjonali u soċjali – kofinanzjament ta ’ firxa wiesgħa ta ’ proġetti mill-kostruzzjoni tat-toroq fis-Slovakkja għal korsijiet għall-persuni qiegħda fid-Danimarka .
(src)="55"> In 2008 , spending on sustainable growth , of which the lion ’ s share is for cohesion , is planned at 38 % of the budget .
(trg)="54"> Fl-2008 l-infiq fuq it-tkabbir sostenibbli , li minnu l-biċċa l-kbira hija għall-koeżjoni , huwa ppjanat għal 38 % tal-baġit .
(src)="56"> This heading also includes a large part of the EU funds directed to research .
(trg)="55"> Din l-intestatura tinkludi wkoll parti kbira tal-fondi ta ’ l-UE diretti lejn ir-riċerka .
(src)="57"> The EU furthermore spends significant amounts on development and humanitarian aid as well as support to countries close to the Union or candidates to join it .
(trg)="56"> Barra dan l-UE tonfoq ammonti sinifikanti fuq żvilupp u għajnuna umanitarja kif ukoll sostenn lil pajjiżi qrib l-Unjoni jew kandidati li se jissieħbu fiha .
(src)="58"> About 6 % of the budget is needed for financing the administration of the Community institutions .
(trg)="57"> Jinħtieġ madwar 6 % tal-baġit għall-finanzjament ta ’ l-amministrazzjoni ta ’ l-istituzzjonijiet tal-Komunità .
(src)="59"> EU spending Citizenship , freedom , security and justice 1 % The European Union as a global partner 6 % Administration 6 % Cohesion — Sustainable growth 38 % Agriculture — Preservation and management of natural resources 49 %
(trg)="58"> L-infig ta ’ l-UE Ċittadinanza , libertà , sigurtà u ġustizzja 1 % L-Unjoni Ewropea bħala msieħeb globali 6 % Amministrazzjoni 6 % Koeżjoni – Tkabbir Sostenibbli 38 % Agrikoltura – Konservazzjoni u amministrazzjoni tar-riżorsi naturali 49 %
(src)="60"> In democratic societies there is a need for complete and accurate publicly available information as a basis for debate and decision-making both to improve financial management and to ensure accountability .
(trg)="59"> F ’ soċjetajiet demokratiċi hemm ħtieġa għal informazzjoni sħiħa u preċiża li tkun disponibbli b ’ mod pubbliku bħala bażi għal dibattitu u teħid ta ’ deċiżjonijiet sew biex tittejjeb il-ġestjoni finanzjarja kif ukoll biex il-kontabilità tkun żgurata .
(src)="61"> The EU , like its Member States , has an external auditor as an independent guardian of the financial interests of the citizens .
(trg)="60"> L-UE , bħall-Istati Membri tagħha , għandha awditur estern bħala gwardjan indipendenti ta ’ l-interessi finanzjarji taċ-ċittadini .
(src)="62"> As the external auditor of the EU , the European Court of Auditors checks that EU funds are correctly accounted for and spent in compliance with rules and legislation with due consideration for achieving best value for money , irrespective of where the funds are spent .
(trg)="61"> Bħala l-awditur estern ta ’ l-UE , il-Qorti Ewropea ta ’ l-Awdituri tiċċekkja li l-fondi ta ’ l-UE jiġu rreġistrati b ’ mod korrett u jintefqu b ’ konformità mar-regoli u mal-leġiżlazzjoni b ’ konsiderazzjoni xierqa għall-kisba ta ’ l-aħjar valur għall-flus , irrispettivament minn fejn jintefqu l-fondi .
(src)="63"> The results of the Court ’ s work are used by the Commission , the Parliament and the Council as well as by Member States , to improve financial management of the EU budget .
(trg)="62"> Ir-riżultati tax-xogħol tal-Qorti jintużaw mill-Kummissjoni , mill-Parlament u mill-Kunsill kif ukoll mill-Istati Membri , sabiex tittejjeb il-ġestjoni finanzjarja tal-baġit ta ’ l-UE .
(src)="64"> The Court ’ s work provides an important basis for the annual discharge procedure whereby the Parliament , basing its decision on recommendations from the Council , decides whether the Commission has met its responsibility for the execution of the previous year ’ s budget .
(trg)="63"> Ix-xogħol tal-Qorti jipprovdi bażi importanti għall-proċedura ta ’ kwittanza ta ’ kull sena fejn il-Parlament , li jibbaża d-deċiżjoni tiegħu fuq rakkomandazzjonijiet mill-Kunsill , jiddeċiedi jekk il-Kummissjoni ssodisfatx ir-responsabbiltà tagħha għall-eżekuzzjoni tal-baġit tas-sena ta ’ qabel .
(src)="65"> Despite its name , the Court has no judicial powers .
(trg)="64"> Minkejja isimha , il-Qorti m ’ għandha l-ebda setgħa ġudizzjali .
(src)="66"> In the areas of the budget where management is shared , Member States cooperate with the Commission in setting up supervisory and control systems — internal control — to ensure that funds are spent properly and in accordance with the rules .
(trg)="65"> Fl-oqsma tal-baġit fejn il-ġestjoni hija maqsuma , l-Istati Membri jikkooperaw mal-Kummissjoni fit-twaqqif ta ’ sistemi ta ’ sorveljanza u kontroll – kontroll intern – sabiex jiżguraw li l-fondi jintefqu tajjeb u skond ir-regoli .
(src)="67"> Internal control thus has an EU as well as a national dimension .
(trg)="66"> Il-kontroll intern b ’ hekk għandu dimensjoni ta ’ l-UE kif ukoll dimensjoni nazzjonali .
(src)="68"> In addition to the work done by the Court , many national audit institutions audit European funds that are managed and spent by national administrations .
(trg)="67"> Barra x-xogħol imwettaq mill-Qorti , ħafna Istituzzjonijiet Nazzjonali tal-Verifika jivverifikaw fondi Ewropej li huma ġestiti u minfuqa minn amministrazzjonijiet nazzjonali .
(src)="69"> Overview of internal control and external audit of the EU budget EU level 10 Commission ( DGs , Internal audit service ) Member States Implementing authorities European Court of Auditors National audit institutions National level External audit Internal control
(src)="70"> WHAT DOES THE COURT PRODUCE ?
(trg)="68"> Ħarsa ġenerali lejn il-kontroll intern u l-verifika esterna tal-baġit ta ’ l-UE Livell ta ’ l-UE 10 Kummissjoni ( DĠs , Servizz ta ’ verifika interna ) Awtoritajiet implimentattivi ta ’ l-Istati Membri Il-Qorti Ewropea ta ’ l-Awdituri Istituzzjonijiet nazzjonali tal-verifika Livell nazzjonali Verifika esterna Kontroll intern
(src)="71"> The Court carries out three different types of audits 1 : financial , compliance and performance .
(trg)="70"> Il-Qorti twettaq tliet tipi differenti ta ’ verifiki1 : verifika finanzjarja , verifika tal-konformità u verifika tal-prestazzjoni .
(src)="72"> These address the three following questions .
(src)="73"> 11 • • • Do the accounts present fairly , in all material respects , the financial position , results and cash flow for the year , in accordance with the applicable financial reporting framework ? ( financial audit ) Are activities , financial transactions and information , in all material respects , in compliance with the legal and regulatory frameworks which govern them ? ( compliance audit ) Is the financial management sound , i.e. are the funds used kept to a minimum ( economy ) , are the results achieved with the least possible resources ( efficiency ) and have objectives been met ( effectiveness ) ? ( performance audit ) Most of the Court ’ s financial and compliance audit is carried out in the context of its annual statement of assurance which is presented in the annual report on the implementation of the EU budget .
(trg)="71"> Dawn jindirizzaw it-tliet mistoqsijiet li ġejjin : 11 • • • Il-kontijiet jippreżentaw b ’ mod ġust , fl-aspetti materjali kollha , il-pożizzjoni finanzjarja , ir-riżultati u l-likwidità għas-sena , skond il-qafas ta ’ rrappurtar finanzjarju applikabbli ? ( verifika finanzjarja ) L-attivitajiet , it-tranżazzjonijiet u l-informazzjoni finanzjarja , jikkonformaw fl-aspetti materjali kollha , ma ’ l-oqfsa legali u regolatorji li jiggvernawhom ? ( verifika tal-konformità ) Il-ġestjoni finanzjarja hija tajba , jiġifieri l-fondi użati jinżammu għal livell minimu ( ekonomija ) , ir-riżultati jinkisbu bl-anqas riżorsi possibbli ( effiċjenza ) u l-objettivi ntlaħqu ( effettività ) ? ( verifika tal-prestazzjoni ) Il-biċċa l-kbira tal-verifika finanzjarja u tal-konformità tal-Qorti titwettaq fil-kuntest tad-Dikjarazzjoni ta ’ Assigurazzjoni annwali tagħha li hija ppreżentata fir-Rapport annwali tagħha dwar l-implimentazzjoni tal-baġit ta ’ l-UE .
(src)="74"> The EC Treaty requires the Court to give such a statement — or opinion — on the reliability of the accounts and the legality and regularity of underlying transactions .
(trg)="72"> It-Trattat tal-KE jeħtieġ li l-Qorti tagħti tali dikjarazzjoni – jew opinjoni – dwar l-affidabbiltà tal-kontijiet u dwar il-legalità u r-regolarità tar-tranżazzjonijiet ta ’ bażi .
(src)="75"> In this context , underlying transactions are typically payments from the EU budget to final beneficiaries .
(trg)="73"> F ’ dan il-kuntest , tranżazzjonijiet ta ’ bażi huma tipikament pagamenti mill-baġit ta ’ l-UE lil benefiċjarji finali .
(src)="76"> The annual statement of assurance is generally known by its French acronym DAS ( déclaration d ’ assurance ) .
(trg)="74"> Id-dikjarazzjoni ta ’ assigurazzjoni annwali hija ġeneralment magħrufa bl-akronimu Franċiż tagħha DAS ( “ Déclaration d ’ Assurance ” ) .
(src)="77"> 1 For more information about the Court ’ s methodology please consult the manuals on the Court ’ s website ( www.eca.europa.eu ) .
(trg)="75"> 1 Għal aktar informazzjoni dwar il-metodoloġija tal-Qorti jekk jogħġbok ikkonsulta l-manwali fuq il-websajt tal-Qorti ( www.eca.europa . eu ) .
(src)="79"> The Court ’ s audit of the EU accounts is carried out in line with international standards on auditing ( ISA ) , which are applied by the public and the private sector .
(trg)="77"> Il-verifika tal-Qorti tal-kontijiet ta ’ l-UE titwettaq skond l-Istandards Internazzjonali tal-Verifika ( ISA ) , li huma applikati mis-settur pubbliku u dak privat .
(src)="80"> Existing international standards on audit do not , however , cover the kind of compliance audit undertaken by the Court to the same extent .
(trg)="78"> Standards internazzjonali eżistenti tal-verifika madankollu ma jkoprux it-tip ta ’ verifika tal-konformità magħmula mill-Qorti sa l-istess livell .
(src)="81"> The Court takes an active part in the development of international standards by standard-setting bodies ( Intosai , IFAC ) 2 alongside national audit institutions .
(trg)="79"> Il-Qorti tieħu sehem attiv fl-iżvilupp ta ’ standards internazzjonali , minn korpi li jiffissaw l-istandards ( INTOSAI , IFAC ) 2 flimkien ma ’ istituzzjonijiet nazzjonali tal-verifika .
(src)="82"> In order to provide assurance as to whether the payments comply with legal and regulatory frameworks , the Court draws on the results both of its examination of supervisory and control systems , intended to prevent or detect and correct errors of legality and regularity , and of a sample of the transactions ( payments ) themselves ( see Box 2 ) .
(trg)="80"> Sabiex tipprovdi assigurazzjoni dwar jekk il-pagamenti jikkonformawx ma ’ oqfsa legali u regolatorji , il-Qorti tuża r-riżultati kemm ta ’ l-eżami tagħha tas-sistemi ta ’ sorveljanza u kontroll , intenzjonati sabiex jipprevjenu jew isibu u jikkoreġu żbalji ta ’ legalità u ta ’ regolarità , kif ukoll ta ’ kampjun tat-tranżazzjonijiet ( pagamenti ) infushom ( ara l-Kaxxa 2 ) .
(src)="83"> When systems are tested and found to be reliable , then fewer transactions can be audited by the Court in order to come to a valid conclusion on their legality and regularity .
(trg)="81"> Meta s-sistemi huma ttestjati u misjuba affidabbli , imbagħad għadd iżgħar ta ’ tranżazzjonijiet jistgħu jkunu vverifikati mill-Qorti sabiex tasal għal konklużjoni valida dwar il-legalità u r-regolarità tagħhom .
(src)="84"> Other sources , such as the work of other auditors , are also used to support the Court ’ s conclusions .
(trg)="82"> Sorsi oħra , bħal xogħol l-awdituri l-oħra , jintużaw ukoll sabiex isostnu l-konklużjonijiet tal-Qorti .
(src)="85"> In performance audit , the Court uses a variety of audit methodologies to assess management and monitoring systems and information on performance against criteria derived from legislation and the principles of sound financial management .
(trg)="83"> Fil-verifika tal-prestazzjoni , il-Qorti tuża varjetà ta ’ metodoloġiji tal-verifika biex tevalwa sistemi ta ’ ġestjoni u ta ’ monitoraġġ u informazzjoni dwar il-prestazzjoni bi tqabbil ma ’ kriterji miġjuba minn leġiżlazzjoni u mill-prinċipji ta ’ ġestjoni finanzjarja tajba .
(src)="86"> When selecting which performance audits to carry out , the Court aims to identify audit subjects which are likely to yield the greatest impact in terms of identifying potential improvements in the economy , efficiency and effectiveness of EU spending .
(trg)="84"> Meta tkun qiegħda tagħżel liema verifiki tal-prestazzjoni se twettaq , il-Qorti timmira li tidentifika suġġetti tal-verifika li aktarx li jrendu l-akbar impatt f ’ termini ta ’ l-identifikazzjoni ta ’ titjib potenzjali fl-ekonomija , l-effiċjenza u l-effettività ta ’ l-infiq ta ’ l-UE .
(src)="87"> 12 2 Intosai : International Organisation of Supreme Audit institutions .
(src)="88"> IFAC : International Federation of Accountants .
(trg)="85"> 12 2 INTOSAI Organizzazzjoni Internazzjonali ta ’ l-Istituzzjonijiet Supremi tal-Verifika – IFAC Federazzjoni Internazzjonali tal-Kontabilisti
(src)="89"> 13 BOX 2 — THE COURT ’ S ON-THE-SPOT AUDITS OF PAYMENTS FROM THE EU BUDGET The Court does not have the resources to audit in detail all the transactions of the EU budget .
(trg)="86"> 13 KAXXA 2 – IL-VERIFIKI TAL-QORTI FUQ IL-POST DWAR PAGAMENTI MILL-BAĠIT TA ’ L-UE Il-Qorti m ’ għandhiex ir-riżorsi sabiex tivverifika fid-dettall it-tranżazzjonijiet kollha tal-baġit ta ’ l-UE .
(src)="90"> In the framework of the DAS , it therefore uses statistical sampling techniques to provide a result which is representative of the population as a whole .
(trg)="87"> Għalhekk hija tuża tekniki ta ’ teħid ta ’ kampjuni statistiċi sabiex tipprovdi riżultat li jirrappreżenta l-popolazzjoni bħala ħaġa sħiħa .
(src)="91"> This involves randomly selecting a representative sample of underlying transactions from all areas of the Union budget , for example agriculture , for detailed testing .
(trg)="88"> Dan jinvolvi l-għażla każwali ta ’ kampjun rappreżentattiv ta ’ tranżazzjonijiet ta ’ bażi mill-oqsma kollha tal-baġit ta ’ l-Unjoni , per eżempju l-agrikoltura , għall-ittestjar dettaljat .
(src)="92"> The Court traces these transactions down to the final recipients of the aid , for example a farmer in southern Germany .
(trg)="89"> Il-Qorti tittraċċa dawn it-tranżazzjonijiet sad-destinatarji finali ta ’ l-għajnuna , per eżempju bidwi fin-nofsinhar tal-Ġermanja .
(src)="93"> The Court then performs checks on the spot , such as measuring the size of the farmland , to verify the compliance of the claim with reality .
(trg)="90"> Il-Qorti mbagħad twettaq kontrolli fuq il-post , bħall-kejl tad-daqs ta ’ l-art agrikola , sabiex tivverifika li t-talba / dikjarazzjoni hija konformi mar-realtà .
(src)="94"> Population of all agricultural payments The statistical nature of the Court ’ s sample means the results can be extrapolated over the population in question , i.e. a specific revenue or expenditure area , and together with information arising from the evaluation of systems , used as a basis for an overall audit opinion .
(trg)="91"> Popolozzjoni tal-pagamenti agrikoli kollha In-natura statistika tal-kampjun tal-Qorti tfisser li r-riżultati jistgħu jkunu estrapolati fuq il-popolazzjoni in kwistjoni , jiġifieri dħul speċifiku jew qasam tan-nefqa , u flimkien ma ’ informazzjoni li ġejja mill-evalwazzjoni tas-sistemi , jiġu użati bħala bażi għal opinjoni tal-verifika ġenerali .
(src)="95"> In practice , the Court compares the results of its tests of statistical samples against what it considers an acceptable limit — or materiality threshold — to determine the nature of the opinion to be given .
(trg)="92"> Fil-prattika , il-Qorti tqabbel ir-riżultati tat-testijiet tagħha ta ’ kampjuni statistiċi ma ’ dak li hija tikkunsidra bħala limitu aċċettabbli – jew limitu ta ’ materjalità – sabiex tiddetermina n-natura ta ’ l-opinjoni li għandha tingħata .
(src)="96"> This is an illustration of how the Court identifies transactions for detailed testing .
(trg)="93"> Din hija stampa ta ’ kif il-Qorti tidentifika tranżazzjonijiet għall-ittestjar dettaljat .
(src)="97"> In practice , the Court ’ s sampling procedures are more complex , e.g. using two-stage sampling in order to improve the efficiency of audit work .
(trg)="94"> Fil-prattika l-proċeduri tat-teħid ta ’ kampjuni tal-Qorti huma aktar kumplessi , eż. l-użu ta ’ teħid ta ’ kampjuni f ’ żewġ stadji sabiex tittejjeb l-effiċjenza tax-xogħol tal-verifika .
(src)="98"> Random selection of a representative sample Payment to farm in southern Germany € € € € € € € € € € € € € € € € € € € € € € € € €
(trg)="95"> Għażla każwali ta ’ kampjun rappreżentattiv Pagament lil razzett fin-nofsinhar tal-Ġermanja € € € € € € € € € € € € € € € € € € € € € € € € €
(src)="99"> 14 GOVERNANCE AND ORGANISATION STRUCTURE OF THE ECA The Court of Auditors operates as a collegiate body of 27 Members , one from each Member State .
(trg)="96"> 14 TMEXXIJA U ORGANIZZAZZJONI STRUTTURA TA ’ L-ECA Il-Qorti ta ’ l-Awdituri topera bħala korp kolleġjali ta ’ 27 Membru , wieħed minn kull Stat Membru .
(src)="100"> All audit reports and opinions are adopted by the college .
(src)="101"> It also takes decisions concerning the Court ’ s organisation and administration .
(trg)="97"> Ir-rapporti u l-opinjonijiet tal-verifika huma adottati mill-kulleġġ , li jieħu deċiżjonijiet ukoll dwar l-organizzazzjoni u l-amministrazzjoni tal-Qorti .
(src)="102"> The Court organises itself around five audit groups , to which Members are assigned .
(trg)="98"> Il-Qorti torganizza ruħha madwar ħames ġruppi ta ’ verifika , li għalihom il-Membri huma assenjati .
(src)="103"> As the organisation chart shows ( see page 17 ) there are four sectorial groups , covering different parts of the budget ( Preservation and management of natural resources ; Structural policies , transport , research and energy ; External actions ; Own resources , banking activities , administrative expenditure , Community institutions and bodies and internal policies ) .
(trg)="99"> Kif turi l-grafika ta ’ l-organigramma ( ara l-paġna 17 ) hemm erba ’ gruppi settorali , li jkopru partijiet differenti tal-baġit ( Konservazzjoni u ġestjoni tar-riżorsi naturali – politika strutturali , trasport , riċerka u enerġija – azzjonijiet esterni – riżorsi proprji , attivitajiet bankarji , nefqa amministrattiva , istituzzjonijiet u korpi tal-Komunità u politika interna ) .
(src)="104"> Each group is chaired by a Dean , elected by the Members of the group from amongst their number for a renewable two-year term .
(trg)="100"> Kull grupp huwa ppresjedut minn Dekan , elett mill-Membri tal-grupp minn fosthom stess , b ’ mandat ta ’ sentejn li jista ’ jiġġedded .
(src)="105"> A fifth audit group ( CEAD or Coordination , communication , evaluation , assurance and development ) is responsible for ‘ horizontal ’ matters such as the coordination of the statement of assurance , quality assurance , the development of the Court ’ s audit methodology and communication of the Court ’ s work and output .
(trg)="101"> Il-ħames grupp ta ’ verifika ( CEAD jew Koordinazzjoni , Evalwazzjoni , Assigurazzjoni u Żvilupp ) huwa responsabbli għal kwistjonijiet “ orizzontali ” bħall-koordinazzjoni tad-Dikjarazzjoni ta ’ Assigurazzjoni , l-assigurazzjoni tal-kwalità , l-iżvilupp tal-metodoloġija tal-verifika tal-Qorti u l-komunikazzjoni tax-xogħol u l-prodott tal-Qorti .
(src)="106"> An Administrative Committee , composed of Members representing all audit groups , prepares all administrative matters for a formal decision by the Court .
(trg)="102"> Kumitat Amministrattiv , magħmul minn Membri li jirrappreżentaw il-gruppi kollha tal-verifika , iħejji l-kwistjonijiet amministrattivi kollha għal deċiżjoni formali mill-Qorti .
(src)="107"> THE MEMBERS The Members of the Court are appointed by the Council , after consultation of the European Parliament , following nomination by their respective Member States .
(trg)="103"> IL-MEMBRI Il-Membri tal-Qorti jinħatru mill-Kunsill , wara konsultazzjoni mal-Parlament Ewropew , wara nomina mill-Istati Membri rispettivi tagħhom .
(src)="108"> Members are appointed for a renewable term of six years .
(trg)="104"> Il-Membri jinħatru għal terminu ta ’ sitt snin li jista ’ jiġġedded .
(src)="109"> They are required to perform their duties in complete independence and in the general interest of the European Union .
(trg)="105"> Huma meħtieġa li jwettqu d-dmirijiet tagħhom f ’ indipendenza sħiħa u fl-interess ġenerali ta ’ l-Unjoni Ewropea .
(src)="110"> Apart from being part of the college , taking the final decisions on audits and opinions as well as on broader strategic and administrative issues , each Member is responsible for his or her own tasks , primarily within auditing .
(trg)="106"> Minbarra li jkun parti mill-kulleġġ u jieħu deċiżjoni finali dwar verifiki u opinjonijiet kif ukoll dwar kwistjonijiet strateġiċi u amministrattivi usa ’ , kull Membru huwa responsabbli għall-kompiti tiegħu jew tagħha stess , primarjament fi ħdan il-verifika .
(src)="111"> The audit work itself is in general carried out by the auditors in the audit units coordinated by the Member responsible , with the assistance of a private office .
(trg)="107"> Ix-xogħol tal-verifika nnifsu jitwettaq b ’ mod ġenerali mill-awdituri fl-unitajiet tal-verifika koordinati mill-Membru responsabbli , bl-għajnuna ta ’ kabinett privat .