La lecture à portée de main
Description
Informations
Publié par | EUROPEAN-COURT-OF-AUDITORS |
Nombre de lectures | 70 |
Langue | English |
Poids de l'ouvrage | 1 Mo |
Extrait
COOPERATIONCOOPERATIONOFOFTHETHEEUROPEANEUROPEANUNIONUNIONANDAND
THETHECOUNTRIESCOUNTRIES OFOFCENTRALCENTRALANDANDEASTERNEASTERN EUROPEEUROPE
SeminarSeminarofof thetheEuropeanEuropeanCourtCourtofof AuditorsAuditors
Luxembourg,Luxembourg,2121 toto2323OctoberOctober19961996AA greatgreat dealdeal ofof additionaladditionalinformationinformationonon thetheEuropeanEuropean UnionUnionisis availableavailableonon thetheInternet.Internet.
ItItcancanbebe accessedaccessedthroughthroughthetheEuropaEuropaserverserver(http://europa.eu.int)(http://europa.eu.int)
CataloguingCataloguingdatadatacancanbebe foundfoundatatthetheendendofofthisthispublicationpublication
Luxembourg:Luxembourg:OfficeOffice forfor OfficialOfficialPublicationsPublicationsofofthetheEuropeanEuropeanCommunities,Communities,19961996
ISBNISBN92-827-9274-992-827-9274-9
©©ECSC-EC-EAEC,ECSC-EC-EAEC,BrusselsBrussels Luxembourg,Luxembourg,19961996
ReproductionReproductionisis authorized,authorized,exceptexceptforforcommercialcommercialpurposes,purposes, providedprovidedthethesourcesourceisis acknowledgedacknowledged
PrintedPrintedininLuxembourgLuxembourgmm
COOPERACOOPERATIONTION OFOFTHETHEEUROPEANEUROPEANUNIONUNIONANDAND
THETHECOUNTRIESCOUNTRIESOFOFCENTRALCENTRAL ANDANDEASTERNEASTERNEUROPEEUROPE
pagepage
EXECUTIVEEXECUTIVE SUMMARYSUMMARY 11
ProfProfDr.Dr. BernhardBernhardFRIEDMANNFRIEDMANN 3535
PresidentPresidentofofthetheEuropeanEuropeanCourtCourtofofAuditorsAuditors
OpeningOpeningofofthetheseminarseminar
Mr.Mr.PatrickPatrickEVERARDEVERARD 4141
MemberMemberofofthetheEuropeanEuropeanCourtCourtofofAuditorsAuditors
GeneralGeneral IntroductionIntroductiontoto thetheseminarseminar
Mr.Mr.FrancoisFrancois LAMOUREUXLAMOUREUX 4949
DeputyDeputyDirectorDirectorGeneralGeneralDGDGIIAAEuropeanEuropeanCommissionCommission
PerspectivesPerspectivesandandevolutionevolutionofofthetherelationsrelationsbetweenbetweenthetheEUEUandand
countriescountries ofofCentralCentral andandEasternEasternEurope,Europe,implementationimplementationofofthethe
pre-accessionpre-accessionstrategystrategy(White(White Paper):Paper): conditionsconditions forfor successsuccess
Mr.Mr. LubomirLubomirVOLENIKVOLENIK 6565
PresidentPresidentofofEUROSAIEUROSAI
TheTheroleroleofofEUROSAIEUROSAIinin thetheEuropeanEuropeanEnvironmentEnvironment withwithaa
particularparticularfocusfocusononthethecountriescountriesofofCentralCentralandandEasternEasternEuropeEuropeIVIV
Mrs.Mrs. IsabelleIsabelleVENTURAVENTURA 7575
FinancialFinancialControllerControllerofof thetheEuropeanEuropeanCommissionCommission
TheTheSEMSEM20002000initiativeinitiativeofof thetheEuropeanEuropeanCommissionCommissionandanditsits
consequencesconsequencesforforthethemanagementmanagementofof thethecommunitycommunity programmesprogrammes
andandinin particularparticular forforthethedecentraliseddecentralisedmanagementsystemsystemforfor thethe
periodperiod 1996-19991996-1999(complementarity(complementarityandand subsidiaritysubsidiarityofofthethecontrolcontrol
functions)functions)
Mr.Mr. StephenStephenCLARKCLARK 8585
OfficialOfficialofofthetheCommitteeCommitteeononBudgetaryBudgetary ControlControl
ofof thetheEuropeanEuropeanParliamentParliament
AAgeneralgeneral assessmentassessmentbybythetheEuropeanEuropeanParliamentParliamentonon66yearsyears
financialfinancial cooperationcooperationbetweenbetweenthetheEUEU andand thethePHARE-countriesPHARE-countries
andanditsits viewview ononthethemainmainorientationsorientations forforthethefuturefuture
Mr.Mr.GiorgioGiorgioCLEMENTECLEMENTE 9797
MemberMember ofofthetheEuropeanEuropeanCourtCourtofof AuditorsAuditors
PhilosophyPhilosophyandandexperienceexperienceofofjointjointauditsaudits withwith thetheSAI'sSAI'sofofthetheEUEU
Mr.Mr. JacekJacekUCKIEWICZUCKIEWICZ 110707
ViceVicePresidentPresidentofofthetheSupremeSupremeControlControlChamberChamberofofPolandPoland
TheTheroleroleofofthetheSAISAIinin thetheframeworkframeworkofofthethepreparationpreparationprocessprocess
forforthethefuturefuture membershipmembershipofofthetheEU:EU: experienceexperience ofofthetheSupremeSupreme
ChamberChamber ofofPolandPolandMr.Mr.jean-Micheljean-MichelGAVANIERGAVANIER 121121
HeadHeadofofDivision,Division, EuropeanEuropean CourtCourtofof AuditorsAuditors
Objectives,Objectives,methodology,methodology,techniques,techniques,reportingreportingandandmainmainobservationsobservations
regardingregardingthetheauditauditofofCommunityCommunity expenditureexpenditureinin PHARE-countriesPHARE-countries
Mr.Mr.AntoniAntoniCASTELLSCASTELLS 147147
MemberMemberofofthetheEuropeanEuropean CourtCourtofofAuditorsAuditors
AuditAuditofof thetheEuropeanEuropeanRegionalRegionalDevelopmentDevelopmentFund,Fund,roleroleofof
nationalnationaladministrationsadministrationsandand SAI'sSAI's (including(including thethequestionquestionofof
eligibilityeligibilityofofexpenditure)expenditure)
Dr.Dr. HubertHubertWEBERWEBER 187187
MemberMemberofofthetheEuropeanEuropeanCourtCourtofofAuditorsAuditors
TheThe(institutional)(institutional) preparationpreparation ofofthetheSAI'sSAI'sforfor aafuturefuture membershipmembership
totothetheEU:EU:aaquestionquestionofofconditions,conditions,harmonizationharmonization ofofauditauditstandards,standards,
knowledgeknowledge ofofthetheEU?EU?
Mr.Mr.IstvanIstvanSANDORSANDOR 199199
Vice-presidentVice-presidentofof thetheStateStateAuditAudit OfficeOfficeofofHungaryHungary
AuditAudit ofofcommunitycommunityexpenditures:expenditures: experienceexperiencesosofar,far,
advantagesadvantagesandandlimits,limits, suggestionssuggestionsregardingregardingjointjointauditsaudits
Prof.Prof. Dr.Dr.loanloanBOGDANBOGDAN 213213
PresidentPresidentofof thetheCourtCourtofofAuditAuditofofRomaniaRomania
AssessmentAssessmentofofthethemainmainconstraintsconstraintsencounteredencounteredbybythethe
SAI'sSAI'sofofCentralCentralandand EasternEasternEuropeEuropeinin thethefulfilmentfulfilment
ofoftheirtheirdutiesdutiesVIVI
Dr.Dr. NorbertNorbert SCHMIDT-GERRITZENSCHMIDT-GERRITZEN 227227
DirectorDirectorofof ExternalExternalRelationsRelations andand LegalLegal ServiceService
ofof thetheEuropeanEuropean CourtCourtofof AuditorsAuditors
TheThecooperationcooperationbetweenbetweenthetheEuropeanEuropeanCourtCourtofofAuditorsAuditors
andandthetheSAI'sSAI'sofofthetheMemberMemberStatesStatesofofthetheEuropeanUnionUnion
Mr.Mr.HelmuthHelmuth LOHANLOHAN 235235
HeadHeadofofUnitUnitDCDCI.A/B5I.A/B5ofof thetheEuropeanEuropeanCommissionCommission
GeneralGeneralframeworkframeworkofofthetheassistanceassistancetotonationalnationaladministrationsadministrations
ororinstitutionsinstitutionsinin PHARE-countries:PHARE-countries:possibilities,possibilities, conditionsconditionsandand
limitslimits(SIGMA,(SIGMA, PHARE,PHARE,nationalnationalprogrammes,programmes,initiativesinitiativestakentaken
bybyDCDC XV....)XV....)
Mr.Mr. KjellKjellLARSSONLARSSON 245245
SeniorSeniorCounsellorCounsellorSIGMA/OECDSIGMA/OECD
TheTheSIGMA-programme:SIGMA-programme: overviewoverviewandand possibilitiespossibilitiesforforcooperationcooperation
DECLARATIONSDECLARATIONSOFOF SEVERALSEVERAL DELEGATIONSDELEGATIONS
Mr.Mr. JanuszJanuszWOJCIECHOWSKIWOJCIECHOWSKI 255255
PresidentPresidentofof thetheSupremeSupremeControlControlChamberChamberofofPolandPoland
Mr.Mr. Judr.Judr.OtoOtoSIKUTASIKUTA 261261
DirectorDirector ofofInternationalInternationalDepartmentDepartmentofofthetheSupremeSupremeAuditAuditOfficeOffice
ofofthetheSlovakSlovak RepublicRepublic
Prof.Prof. Dr.Dr.loanloanBOGDANBOGDAN 269269
PresidentPresidentofofthetheCourtCourtofofAuditAuditofofRomaniaRomaniavnvn
Dr.Dr.VojkoVojko AntonAntonANTONCICANTONCIC 273273
PresidentPresidentofofthetheCourtCourt ofofAuditAuditofofSloveniaSlovenia
Mr.Mr.LubomirLubomirVOLENIK,VOLENIK,PresidentPresidentofofEUROSAIEUROSAIandand
Mr.Mr.PatrickPatrickEVERARD,EVERARD,MemberMemberofofthetheEuropeanEuropeanCourtCourtofofAuditorsAuditors 279279
PresentationPresentationofofthetheconclusionsconclusionsofofthetheseminarseminar
Prof.Prof.Dr.Dr.BernhardBernhard FRIEDMANNFRIEDMANN 285285
PresidentPresidentofofthetheEuropeanEuropeanCourtCourtofofAuditorsAuditors
ClosureClosureofofthetheseminarseminar
GENERALGENERALDECLARATIONDECLARATION 291291
PROGRAMMEPROGRAMMEANDANDTIMETABLETIMETABLEOFOFTHETHE SEMINARSEMINAR 301301
LISTLISTOFOFPARTICIPANTSPARTICIPANTS 309309EXECUTIVEEXECUTIVE SUMMARYSUMMARY1.1. IntroductionIntroduction
TheThe EuropeanEuropeanCourtCourt ofofAuditorsAuditorsorganisedorganisedaaseminarseminarinin LuxembourgLuxembourgfromfrom
OctoberOctober2121""toto 23*23*,, 19961996ononthetheCooperationCooperationbetweenbetween thetheEuropeanEuropean
UnionUnionandandthetheSupremeSupreme AuditAuditInstitutionsInstitutions(SAI)(SAI) ofofthetheCountriesCountries ofofCentralCentral
andand EasternEastern Europe.Europe.AllAll 1313 countriescountrieswhowhobenefitbenefit fromfrom thethePHAREPHARE
programmeprogrammeatat presentpresent participated.participated.AAlistlist ofof thetheparticipantsparticipantsandandthetheofofthetheseminarseminarareareattachedattachedininthetheannex.annex.
ContributionsContributionstotothetheseminarseminarwereweremademade byby representativesrepresentativesofofthethe
EuropeanEuropeanInstitutionsInstitutions(the(theEuropeanEuropeanCourtCourtofof Auditors,Auditors,thetheEuropeanEuropean
CommissionCommissionandandthetheEuropeanParliament),Parliament),thetheSupremeSupreme AuditAuditInstitutionsInstitutions
ofofthethePHAREPHAREcountriescountriesandand EUROSAIEUROSAIononthreethreedifferen