September 2008

REPUBLIC OF SLOVENIA

NATIONAL ASSEMBLY

PARLIAMENTARY

CONTROL

OF PUBLIC

FINANCE

REPUBLIKA SLOVENIJA

DRŽAVNI ZBOR

PARLAMENTARNI

NADZOR NAD

JAVNIMI

FINANCAMI

Title: Parliamentary Control of Public Finance

Selected by: Jože Končan

Edited by: Jože Končan and Gordana Vrabec

Translation: Nina Barlič, Melita Koletnik Korošec

English language editing: Dean DeVos

Publisher: National Assembly, Šubičeva 4, Ljubljana

The present publication is a part of the National Assembly's collection issued by the Public Relations Office, Editor of the collection: Karmen Uglešić

Design and pre-print: Studio DTS, Ljubljana

Print: Printing Service of the National Assembly

Print run: 300 copies

The publication is also available at: www.dz-rs.si

Naslov publikacije: Parlamentarni nadzor nad javnimi financami

Izbor besedila: Jože Končan

Uredila: Jože Končan in Gordana Vrabec

Prevod: Nina Barlič, Melita Koletnik Korošec

Lektoriranje slovenskega besedila: Lektorice Dokumentacijsko-knjižničnega oddelka

Izdal in založil: Državni zbor, Šubičeva 4, Ljubljana

Parlamentarni nadzor nad javnimi financami sodi v knjižno zbirko Državnega zbora, ki jo izdaja Služba za odnose z javnostmi, urednik zbirke: Karmen Uglešić

Oblikovanje in priprava za tisk: Studio DTS, Ljubljana

Tisk: Tiskarna Državnega zbora

Naklada: 300 izvodov

Publikacijo lahko poiščete tudi na elektronskem naslovu: www.dz-rs.si

CIP - Kataložni zapis o publikacijiNarodna in univerzitetna knjižnica, Ljubljana

342.53:336.1(497.4)

PARLAMENTARNI nadzor nad javnimi financami = Parliamentary control of public finance / [izbor besedil Jože Končan ; prevod Nina Barlič, Melita Koletnik Korošec]. - Ljubljana : Državni zbor Republike Slovenije, 2008. - (Knjižna zbirka Državnega zbora Republike Slovenije)

ISBN 978-961-6415-22-41. Vzp. stv. nasl. 2. Končan, Jože241671680

3

DELOVANJE KOMISIJE ZA NADZOR JAVNIH FINANC

1. UVOD

Delovna telesa Državnega zbora so v

preteklih obdobjih izdajala brošure o

svojem delu, v katerih so opredelila svoje

glavne naloge in predstavile člane delov-

nega telesa. Brošure so bile narejene za

eno mandatno obdobje in so se v tem ob-

dobju tudi spreminjale (predvsem zaradi

sprememb v članstvu delovnih teles).

Pri Komisiji za nadzor javnih financ (v

nadaljevanju: Komisija) je bil v man-

datnem obdobju 2004-2008 izveden

projekt tesnega medinstitucionalnega

sodelovanja (twinning projekt) z naslo-

vom »Krepitev parlamentarnega nadzo-

ra nad revidiranjem javnih financ«, ki ga

je financirala Evropska komisija - PHARE

program. Namen projekta je bil izboljša-

ti parlamentarni nadzor javnih financ,

predvsem na tri načine: z usposobitvijo

članov Komisije za boljše delo, s preno-

som dobre prakse iz tujine v naš sistem

in z boljšim sodelovanjem z Računskim

sodiščem Republike Slovenije (v nadalje-

vanju: Računsko sodišče). Projekt je bil v

celoti uspešno izveden in ob zaključku

projekta je bila sprejeta tudi ideja, da se

THE FUNCTIONING OF THE COMMISSION FOR PUBLIC FINANCE CONTROL

1. INTRODUCTION

In past periods, the working bodies of the

National Assembly have published bro-

chures on their work that presented their

main tasks and members. These brochures,

however, covered only a single parliamen-

tary term and were subject to modifications

(primarily due to changes in the member-

ship of the working bodies).

In the parliamentary term 2004–2008,

the Commission for Public Finance Con-

trol engaged in the twinning programme

“Strengthening of the Parliamentary Su-

pervision on the Public Finances Audit-

ing” funded by the European Commission’s

PHARE Program. The project aimed at en-

hancing parliamentary control over public

finance, in particular by implementing the

following three procedures: enabling the

members of the Commission to better per-

form their work; adopting good practices

from abroad and incorporating them into

our system; and improving cooperation be-

tween the Commission and the Court of Au-

dit. The implementation of the project was

successful in all aspects, therefore upon its

conclusion, the idea was put forward that

4

o tem izda posebna publikacija. Hkrati

je bilo ugotovljeno, da sama publikacija

o projektu ne bi bila zanimiva za širšo

javnost, če bi ne bilo predstavljeno tudi

siceršnje delovanje Komisije za nadzor

javnih financ in, vsaj na kratko, tudi delo

Računskega sodišča in drugih nadzor-

nih institucij, s katerimi pri svojem delu

sodeluje Komisija. Zato je bila sprejeta

ideja, da se pripravi celovita brošura, ki

bi ne bila uporabna en sam mandat. Kot

posebna priloga, ki se lahko menja, bo

brošuri namreč priložena vsakokratna

sestava Komisije.

the project be presented in a separate pub-

lication. At the same time, it became obvi-

ous that the publication about the project

would not be interesting to a broader public

should it not feature a presentation of the

overall activities of the Commission for Pub-

lic Finance Control, and at least a brief de-

scription of the work of the Court of Audit as

well as other supervisory institutions with

which the Commission has been cooperat-

ing. In the end, the idea was adopted to pre-

pare a comprehensive brochure that would

not only cover the respective parliamentary

term but would also be of more general use.

This brochure will be supplemented with a

separate publication providing informa-

tion on the Commission’s composition in

the respective parliamentary term.

5

2. NADZOR NAD JAVNIMI FINANCAMI V SLOVENIJI

Nadzor nad javnimi financami v Sloveniji

opravljajo:

Računsko sodišče,•

notranje revizije in notranji nadzor pri •

proračunskih uporabnikih,

Urad za nadzor proračuna na Ministr-•

stvu za finance,

nadzorni odbori občin,•

Državni zbor. •

Računsko sodišče je najvišji organ kon-

trole državnih računov, državnega pro-

računa in celotne javne porabe - prvi

odstavek 150. člena Ustave Republike

Slovenije (v nadaljevanju: Ustava). Po

Zakonu o Računskem sodišču (ZRacS-1)

je Računsko sodišče vrhovna revizijska

institucija v državi, katerega cilji delovanja

so preverjanje in ocenjevanje izpolnjevanja

obveznosti dobrega poslovanja uporab-

nikov javnih sredstev. V razmerju do drugih

državnih organov je Računsko sodišče po

Ustavi samostojno in neodvisno. Usta-

novljeno je z Zakonom o Računskem

sodišču, ki ureja njegovo delovanje.

Sistem notranjega nadzora javnih

financ temelji na:

odgovornosti predstojnika oziroma •

poslovodnega organa za vzpostavitev

sistema finančnega poslovodenja in

notranjih kontrol ter notranje revizije,

funkcionalno neodvisni službi za no-•

tranjo revizijo in

2. PUBLIC FINANCE CONTROL IN SLOVENIA

In Slovenia, public finance control is exer-

cised by:

the Court of Audit, •

internal audits and internal control •

within budget users,

the Budget Supervision Office within •

the Ministry of Finance,

municipal control committees, •

the National Assembly. •

The Court of Audit of the Republic of

Slovenia is the highest body for supervi-

sing state accounts, the state budget, and

all public spending (first paragraph of Ar-

ticle 150 of the Constitution). Pursuant to

the Court of Audit Act, the Court of Audit is

the supreme audit institution in the coun-

try responsible for verifying and assessing

the fulfilment of the commitment to sound

management by users of public funds.

In accordance with the Constitution, the

Court of Audit functions independently of

other state authorities. It was established

pursuant to the Court of Audit Act, which

also regulates its operations.

The system of internal control of pub-

lic finance is based on:

the responsibility of the head or man-•

aging body to set up a system of finan-

cial management, internal control,

and internal audit,

a functionally independent internal •

auditing service, and

6

centralnem organu za razvoj, usklaje-•

vanje in nadzor - Uradu za nadzor pro-

računa pri Ministrstvu za finance.

Nadzorni odbori občin bdijo nad po-

rabo občinskih sredstev.

Nadzor v Državnem zboru poteka z

naslednjimi instrumenti:

s poslanskimi vprašanji in pobudami,•

z interpelacijami,•

z ustavnimi obtožbami, •

s sprejemanjem proračuna in zaključ-•

nega računa.

Posebno vlogo in naloge pri izvajanju

nadzorne vloge Državnega zbora na po-

dročju javnih financ ima Komisija za

nadzor javnih financ.

Naloga in poslanstvo Komisije je nadzor

nad javno porabo v Sloveniji, pri čemer

sodeluje z domačimi in mednarodnimi

nadzornimi institucijami.

Pristojnosti Komisije po 39. členu

Poslovnika Državnega zbora (v nadalje-

vanju: Poslovnik) so:

nadzorovanje izvrševanja državnega •

proračuna ter finančnih načrtov Zavo-

da za pokojninsko in invalidsko zavaro-

vanje Slovenije, Zavoda za zdravstveno

zavarovanje Slovenije in javnega zavo-

da Radiotelevizija Slovenija z vidika

zakonitosti, namenskosti in racional-

nosti porabe ter pravilnosti njihovih

finančnih izkazov na podlagi poročil

a central body for development, co-•

ordination, and control – the Budget

Supervision Office within the Ministry

of Finance.

Municipal control committees over-

see the use of municipal funds.

The National Assembly exercises control

through:

parliamentary questions and mo-•

tions,

interpellations,•

impeachment,•

the adoption of the budget and the an-•

nual financial statement.

A particular role in the exercise of the par-

liamentary control function is played by

the Commission for Public Finance

Control.

The task and mission of the Commission

for Public Finance Control (hereinafter: the

Commission) is to control public spending

in Slovenia, whereby it cooperates with

national and international control insti-

tutions.

The powers of the Commission are speci-

fied in Article 39 of the Rules of Procedure

of the National Assembly. The Commission

for Public Finance Control:

controls the implementation of the •

state budget and the financial plans

of the Pension and Disability Insur-

ance Institute of Slovenia, the Health

7

Računskega sodišča;

spremljanje izvrševanja proračunov •

lokalnih skupnosti, ki prejemajo fi-

nančna sredstva za izravnavo, in nad-

zorovanje namenske porabe sredstev,

prejetih iz državnega proračuna;

nadzorovanje izvrševanja finančnih •

načrtov in pravilnosti finančnih izka-

zov javnih skladov, javnih podjetij in

zavodov, katerih ustanovitelj je Repub-

lika Slovenija;

poročanje Državnemu zboru o nad-•

zoru, ki ga opravlja, in predlaganje po-

trebnih ukrepov.

Komisija je po Poslovniku ena od petih

stalnih komisij Državnega zbora, kar po-

meni, da mora biti ustanovljena v vsakem

mandatu.

Insurance Institute of Slovenia, and

the public institute Radiotelevizija

Slovenija in terms of legality, purpose,

and efficiency of spending, and the ac-

curacy of their financial statements on

the basis of Court of Audit reports;

monitors the implementation of the •

budgets of local communities which

receive financial resources to balance

their accounts, and controls the intend-

ed use of resources allocated from the

state budget;

controls the implementation of finan-•

cial plans and the accuracy of the fi-

nancial statements of public funds,

public enterprises, and public institutes

founded by the Republic of Slovenia;

reports to the National Assembly on the •

control performed and proposes neces-

sary measures.

Seja Komisije za nadzor javnih financ

Meeting of the Commission for Public Finance Control

8

Komisijo vodijo predstavniki opozicij-

skih poslanskih skupin, ki imajo v njej

tudi večino članov.

Prvič je bilo posebno delovno telo, pris-

tojno za nadzor proračuna (takrat se je

še imenovalo odbor), ustanovljeno v

mandatu 1992-1996. Prva seja odbora je

bila 15. septembra 1993. Pred tem je funk-

cijo nadzora javnih financ v parlamentu

opravljal Odbor za finance in kreditno-

monetarno politiko. Odbor za nadzor

proračuna in drugih javnih financ se je s

spremembami Poslovnika leta 2000 pre-

imenoval v Komisijo za nadzor proraču-

na in drugih javnih financ, leta 2007 pa v

Komisijo za nadzor javnih financ.

Dosedanji predsedniki odbora in Ko-

misije so bili: mag. Igor Omerza (1993-

1994), Metka Karner Lukač (1994-1996),

Feri Horvat (1996-2000), dr. Andrej Bajuk

(2000-2004), mag. Milan M. Cvikl (2004-

2007) in Milan Petek (2007-2008).

According to the Rules of Procedure of the

National Assembly, the Commission is one

of the five standing parliamentary commis-

sions, which means that it must be estab-

lished in every parliamentary term.

The Commission is headed by members of

opposition deputy groups, which also have

the majority of members therein.

A committee competent for budgetary

control was first established in the parlia-

mentary term 1992–1996. The committee

held its first meeting on 15 September 1993.

Before that, parliamentary public finance

control had been carried out by the Commit-

tee on Finance and Credit and Monetary

Policy. Following the 2000 amendments

to the Rules of Procedure, the Committee

on Budgetary and Other Public Finance

Control was renamed the Commission for

Budgetary and Other Public Finance Con-

trol, to finally become the Commission for

Public Finance Control in 2007.

The hitherto Chairs of the Committee/Com-

mission: Igor Omerza, M.Sc. (1993–1994),

Metka Karner Lukač (1994–1996), Feri

Horvat (1996–2000), Andrej Bajuk, Ph.D.

(2000–2004), Milan M. Cvikl, M.Sc. (2004–

2007), and Milan Petek (2007–2008).

9

3. TWINNING PROJEKT*

V vseh parlamentarnih demokracijah

je nadzor javnih financ eden od teme-

ljev parlamentarnega nadzora izvršne

oblasti. Na Komisiji je bil zato v začet-

ku mandata 2004-2008 sprejet sklep o

sodelovanju v projektu tesnega medin-

stitucionalnega sodelovanja (twinning

projekt) z enim od parlamentov držav

Evropske unije na področju nadzora jav-

nih financ. Namen projekta je bil, da bi

poslanke in poslanci Državnega zbora

(v nadaljevanju: poslanci), predvsem pa

člani Komisije in strokovni delavci Držav-

nega zbora, pridobili izkušnje in znanje o

nadzoru javnih financ na podlagi dobre

prakse ene izmed držav članic Evropske

unije in bi na podlagi teh izkušenj izbolj-

šali svoje delo ter sodelovanje z Račun-

skim sodiščem. Kot partnerska država v

projektu je bila izbrana Velika Britanija,

in sicer vrhovni revizijski urad - National

Audit Office (NAO). Pogodba o izvedbi

projekta je bila podpisana 22. avgusta

2006. Vrednost projekta je bila 100 tisoč

evrov (od tega 5 tisoč lastnih sredstev),

dejansko porabljena sredstva pa so bila v

višini 83 tisoč evrov (od tega 7 tisoč evrov

lastnih sredstev).

3. TWINNING PROJECT*

In all parliamentary democracies, public

finance control is one of the fundamentals

of parliamentary control over the executive

branch of government. In the beginning of

the parliamentary term 2004–2008, the

Commission for Public Finance Control

adopted the decision to participate with

an EU parliament in a twinning project re-

lated to public finance control. The project

was initiated with the objective of giving the

deputies of the National Assembly, first and

foremost the members of the Commission

and the specialist staff of the National As-

sembly, access to experience and informa-

tion on public finance control, based on ex-

amples of good practice as identified by one

of the EU parliaments. Such experience was

intended to contribute to an improvement

in their activities and cooperation with the

Court of Audit of the Republic of Slovenia.

The British National Audit Office (NAO)

was chosen as the project partner and the

United Kingdom as the partner country.

The Implementing Agreement was signed

on 22 August 2006. The initial estimated

value of the project was EUR 100,000 (of

which EUR 5,000 was funded from own

resources) and the funds actually spent

amounted to EUR 83,000 (of which EUR

7,000 was funded from own resources).

*Projekt »Strenghtening of the Parliamentary Su-

pervision on the Public Finances Auditing« je v

večjem delu financirala Evropska unija.

*The Project “Strengthening of the Parliamentary

Supervision on the Public Finances Auditing” was

largely financed by the European Union.

10

V okviru projekta so bile izvedene nasle-

dnje aktivnosti: več obiskov britanskih

ekspertov pri nas, dvakratni obisk članov

Komisije v Angliji, obisk Walesa, dogovo-

ri o sodelovanju z Računskim sodiščem.

Projekt je bil uspešno zaključen 21. julija

2007 in Komisija se je na podlagi ugoto-

vitev odločila, da bo obravnava poročil

Računskega sodišča o smotrnosti poslo-

vanja potekala na podoben način, kot ga

poznajo v parlamentu Velike Britanije

(na Odboru za javne finance - Public Ac-

count Committee). Komisija se je odlo-

čila, da zaradi posebnosti dela in načina

obravnav na sejah Komisije sprejme po-

seben poslovnik Komisije.

Glavni predlogi, ki so jih izvajalski par-

tnerji (National Audit Office iz Velike

Britanije) podali v zaključnem poročilu,

so bili:

1. Ob koncu vsakega polletnega ob-

dobja zasedanj Državnega zbora naj

Računsko sodišče redno razpravlja

o svojem programu dela s Komisijo.

To bo okrepilo vzajemni odnos, v

katerem je Komisija odvisna od po-

ročil Računskega sodišča, Računsko

sodišče pa potrebuje učinkovito in

vplivno Komisijo, ki bo zagotovila,

da bodo revidirane ustanove izvedle

priporočila revizije.

2. Komisija naj pripravi izjavi o viziji in

poslanstvu, ki bosta spodbujali čla-

ne Komisije k rezultatom in prevze-

manju odgovornosti. Ti izjavi bosta

The following activities took place under

the project: several visits of British experts

to Slovenia, two visits of the members of

the Commission to England and a visit to

Wales, as well as talks on cooperation agree-

ments between the Commission and the

Court of Audit.

The project was successfully concluded on

21 July 2007. Based on its conclusions, the

Commission decided that when discussing

the audit reports of the Court of Audit con-

cerning performance, its procedures are to

be modelled upon the procedures used by

the British Parliament (the Public Account

Committee). Given the distinctiveness of

its work and the way meetings of the Com-

mission are conducted, the Commission

also decided to adopt a separate Rules of

Procedure.

The main proposals from the implementing

partners in the project (the UK National

Audit Office) included the following sug-

gestions:

1. We suggest that the Court of Audit

discuss its programme of work with

the Commission on a regular basis,

following the terms of the National

Assembly. This will support a mutual

relationship whereby the Commis-

sion is dependent on the reports of

the Court of Audit and the Court of

Audit requires an effective and influ-

ential Commission that ensures that

audited bodies are obliged to imple-

ment audit recommendations.

11

Britanski parlament British Parliament

opozorili zainteresirane strani, kot so

Računsko sodišče, revidirane usta-

nove, slovenski mediji in javnost, na

temeljne vrednote in načela, po ka-

terih se zgledujejo člani komisije. Na

kratko, izjava o viziji bo opredelila,

kaj želi Komisija doseči ali postati, iz-

java o poslanstvu pa, zakaj obstaja.

3. Komisija mora zagotoviti, da na po-

tek seje ne vplivajo politična neso-

glasja. Člani Komisije in predstavniki

revidiranih ustanov morajo razumeti,

da je namen sej predvsem ugotoviti,

če so bila javna sredstva porabljena

v skladu z nameni Vlade Republike

Slovenije (v nadaljevanju: Vlada) in

če so bila porabljena učinkovito.

2. The Commission should develop vi-

sion and mission statements that

encourage the Members of the Com-

mission to focus on outcomes and

to be accountable. These statements

will send signals to key stakeholders

such as the Court of Audit, audited

bodies, the Slovene media and public

about the core values and principles

to be upheld by the Members of the

Commission. In simple terms, the vi-

sion statement will define what the

Commission wants to achieve or be-

come and the mission statement why

it exists.

3. The Commission should ensure that

the process of the session is not un-

12

dermined by political disagreement.

There should be a clear understand-

ing by the Members of the Commis-

sion and audited body representa-

tives that the focus of the session is

on whether use of public funds is in

compliance with the intentions of the

Government and whether value for

money was obtained.

4. We suggest that, in taking perfor-

mance audit and other reports, the

Commission should hold a session

when the report is first published.

The Commission and the Court of

Audit should discuss the extent to

which this approach should become

normal practice.

5. In placing a greater focus on issues

of public concern, we suggest that

the Commission consider the an-

nual regularity reports and most

performance audit reports in its ses-

sions. The Commission should only

take those regularity reports where

real problems have been identified

and where, in the Court of Audit’s

opinion, the audited body’s post-au-

dit response has been inadequate or

the issue/s raised are of substantial

importance.

6. We suggest that the Commission in-

crease the number of sessions held

over the course of a year. This will

enable a greater volume of business

to be covered by the Members and

will ensure that reports tabled will

be dealt with. The substantial ben-

4. Predlagamo, da ima v primeru revi-

zij smotrnosti poslovanja in drugih

poročil Komisija sejo, ko je poročilo

prvič objavljeno. Komisija in Račun-

sko sodišče se morata dogovoriti, v

kakšni meri naj ta pristop postane

stalna praksa.

5. Da bi dali večji poudarek vprašan-

jem, ki zanimajo javnost, predla-

gamo, da Komisija na svojih sejah

obravnava letna poročila o reviziji

pravilnosti in večino revizij o smotr-

nosti poslovanja. Komisija bi morala

na sejah obravnavati le tiste revizije

pravilnosti, kjer so bile odkrite velike

težave in kjer po mnenju Računskega

sodišča porevizijski odziv revidirane

ustanove ni bil ustrezen ali pa gre za

zelo pomembno temo.

6. Predlagamo, da Komisija poveča šte-

vilo sej na leto. Člani bodo tako opra-

vili več in zagotovili obravnavo vseh

predloženih poročil. Za slovensko

javnost bo učinkovitejši nadzor upo-

rabnikov javnih sredstev koristen.

7. Komisija mora odločiti, koliko naj-

dlje lahko seja traja. Predsednik je

odgovoren za vodenje sej Komisije,

po potrebi dodeli tudi čas (morda

okvirno 10 minut) vsakemu posa-

meznemu članu Komisije, namenjen

spraševanju predstavnikov revidira-

nih ustanov.

8. Predlagamo, da Računsko sodišče

formalizira kontakt med njim in Ko-

misijo. To bi lahko dosegli z imeno-

vanjem koordinatorja na Računskem

13

sodišču, ki bi moral tesno sodelovati

s sekretarjem Komisije. Tak dogovor

bi olajšal postopke seznanjanja ter

organiziranja sestankov in razprav

med ustanovama.

9. Predlagamo, da predsednik Komisi-

je vodi seje tako, da bo članom jasno,

kdaj lahko zastavijo vprašanja pred-

stavnikom revidiranih ustanov. Če

bo na koncu spraševanja ostalo do-

volj časa, lahko predsednik članom

ponudi možnost dodatnih vprašanj.

10. Predlagamo, da imajo člani Komisije

v mislih svoj odnos do Vlade in svojo

odgovornost do slovenskega parla-

menta. Zavezanost temeljni nalogi

finančnega nadzora in pregleda po-

meni, da člani Komisije ne bi smeli

postavljati pod vprašaj politike slo-

venske vlade glede proračuna in po-

rabe, temveč bi se morali osredotočiti

na to, ali revidirana ustanova izvaja to

politiko na način, ki je za slovensko

javnost stroškovno učinkovit.

11. Predlagamo, da ima Komisija še

naprej odprte in javne seje, ki pri-

tegnejo pozornost medijev. Tudi v

prihodnje bi morali poudarjati, da je

namen sej Komisije javnosti v korist.

K odgovornosti bi morali pozivati

državne uradnike, ministre pa vabiti

pred Komisijo le izjemoma.

12. Predlagamo, da se Poslovnik dopol-

ni tako, da opredeli postopek po ob-

javi poročila Komisije in obveznost

revidirane ustanove, da se odzove na

sprejeta priporočila in jih izvede.

efit to the Slovene public will be the

increase in more effective scrutiny of

users of public funds.

7. The Commission should decide upon

the maximum length of the sessions.

The Chairman should be responsi-

ble for managing the Commission

sessions and, if necessary, allocate

a specific time (perhaps 10 minutes

or so) for questioning of the audited

body representative by the individu-

al Members of the Commission.

8. We suggest that the Court of Audit

formalise the contact between itself

and the Commission. This could be

achieved by appointing a Court of

Audit coordinator to work closely

with the Clerk to the Commission.

This arrangement would support

the future briefing process and fa-

cilitate the meetings and discussions

between the two bodies.

9. We suggest that the Chairman of the

Commission manage the sessions in

a structured way, so that the Mem-

bers have a clear understanding

of when they have an opportunity

to question the audited body repre-

sentative. If there is sufficient time at

the end of the questioning process,

the Chairman may consider that the

Members have an opportunity to ask

follow-up questions.

10. We suggest that the Members of the

Commission keep in mind their re-

lationship with the Government

and their responsibility to the Slo-

14

vene Parliament. The Members of

the Commission, in adhering to its

fundamental financial oversight

and scrutiny role, should not ques-

tion the Slovene Government policy

in budget and spending decisions.

Rather, the Members’ focus should

be on whether the audited body has

implemented policy in a way that

demonstrates or results in value for

money to the benefit of the Slovene

public.

11. We suggest that the Commission con-

tinue the holding of open and public

sessions that encourage broad media

coverage. There should be a contin-

ued emphasis that the purpose of the

Commission sessions is for the ben-

efit of the public. The focus should be

on holding civil servants to account

and it should rarely prove necessary

for Ministers to be called before the

Commission.

12. We recommend that the National

Assembly Rules of Procedure are ex-

panded to define a process that goes

beyond the issuing of the Commission

report and places a requirement on

audited bodies to respond to and im-

plement agreed recommendations.

13. We suggest that the Commission

should draw on the results of the

Court of Audit’s work and focus on

holding the users of public funds to

account. The discussion during the

Commission session and the sub-

sequent recommendations should

13. Predlagamo, da se Komisija opre na

rezultate dela Računskega sodišča

in se usmeri k odgovornosti upo-

rabnikov javnih sredstev. Razprava

na seji Komisije in iz nje izhajajoča

priporočila naj gredo v smeri iz-

vajanja vladne politike in ne same

vladne politike. Komisija bi morala

o svojih poročilih razpravljati in jih

sprejeti za zaprtimi vrati. V določe-

nem obdobju po objavi poročila

Komisije pa bi moralo Ministrstvo

za finance pripraviti odgovor z raz-

lago, katera priporočila bodo upo-

števana in kdaj.

14. Predlagamo, da predsednik Komi-

sije ravna v skladu s pričakovanji

akterjev in javnosti tako, da na sejah

spodbuja nestrankarsko kulturo

med člani Komisije. Predsednik si

mora prizadevati za soglasje o vseh

zadevah.

15. Da bo Komisija dobro delovala, mora

imeti dovolj zaposlenih. Zahteva po

podpori in zagotovitvi ustreznega

delovanja Komisije terja poleg sekre-

tarja zaposlitev vsaj še dveh ljudi.

16. Predlagamo, da Komisija in Račun-

sko sodišče določita konvencije ali

postopke, ki bi jasno opredelili nove

pristope k delovnemu partnerstvu.

Spreminjajoča se narava odnosa

med obema ustanovama kliče bolj

po sporazumnem dogovarjanju in

konvencijah kot po spremembi Pos-

lovnika in/ali Zakona o Računskem

sodišču.

15

Valižanski parlament

focus on implementation of gov-

ernment policy rather than policy

itself. Furthermore, the Commission

should discuss and agree its reports

in private. At an agreed period, fol-

lowing the release of the Commis-

sion report, the Ministry of Finance

should produce a response indicat-

ing which recommendations will be

implemented and when.

14. We suggest that the Chairman man-

age stakeholders and public expecta-

tions by promoting a non-partisan

culture amongst the Members dur-

ing Commission sessions. The Chair-

man, as far as possible, should strive

for consensus in all the work of the

Commission.

15. We suggest if the Commission is to op-

erate effectively in the long term, then

Seveda vseh predlogov (še) ni bilo mo-

goče sprejeti in formalizirati. Del predlo-

gov se bo morda uresničil v praksi, del

pa z morebitno spremembo Poslovnika

ali s spremembo Zakona o Računskem

sodišču. Del teh predlogov pa je že bil

usvojen in tudi že formaliziran - najprej s

sklepi, ki jih je komisija sprejela na 49. seji

12. decembra 2007 po obravnavi gradiva

»Možnosti uvajanja predlogov projekta

twinning (Krepitev parlamentarnega

nadzora nad javnimi financami) v prakso

in delo Komisije za nadzor javnih financ«

- potem pa še s sprejetjem poslovnika Ko-

misije za nadzor javnih financ, ki je bil

sprejet na 57. seji Komisije, 5. junija 2008

(in je sestavni del te publikacije).

Poslovnik daje poseben poudarek so-

delovanju z Računskim sodiščem, ki je

Welsh Parliament

16

najvišji organ nadzora javnih financ v dr-

žavi. Še posebej poslovnik obravnava po-

ročila Računskega sodišča o smotrnosti

poslovanja. Ker je to novost, ki jo poslov-

nik obravnava na več mestih, tu na kratko

povzemamo način obravnave poročil o

smotrnosti (učinkovitosti, uspešnosti)

poslovanja. Računsko sodišče posreduje

poročilo revidirancu, Državnemu zboru

in drugim subjektom, za katere oceni, da

se morajo z njim seznaniti. Predsednik

Komisije (lahko v sodelovanju z drugimi

člani Komisije in predstavniki Račun-

skega sodišča) odloči, da se bo poroči-

lo uvrstilo na dnevni red seje Komisije.

Komisija zaprosi Računsko sodišče, da

pripravi opomnik za razpravo, v kate-

rem poda povzetek poročila in predlog

vprašanj, na katera naj bi revidiranec od-

govoril na seji komisije (poslanci imajo

možnost uporabiti predlagana vprašanja

ali/in postaviti svoja). Člani Komisije se

lahko sestanejo na informativnem razgo-

voru še pred sejo, kjer predstavniki Ra-

čunskega sodišča na kratko predstavijo

revizijo, člani Komisije pa se dogovorijo

za način razprave (»razdelijo« vprašanja

in se dogovorijo za čas razprave). Razpra-

va na seji Komisije se ne začne z uvodom,

ampak takoj z vprašanji članov Komisije

revidirancu. Vsak član Komisije ima za

vprašanja in odgovore na voljo omejen

čas (10-15 minut, odvisno od dogovora).

Razprava na seji Komisije se zaključi brez

sprejemanja sklepov. Po seji Komisije se

pripravi osnutek poročila s priporočili

in se ga pošlje Računskemu sodišču, čla-

it should have proper staffing. The

requirement to support and ensure

the proper functioning of the Com-

mission requires at least two support

staff in addition to the Clerk to the

Commission.

16. We recommend that the Commission

and the Court of Audit develop con-

ventions or procedures that clearly

define the new approaches to part-

nership working. The evolving na-

ture of the relationship between

the two bodies argues for trialling a

convention approach rather than a

need for changes to rules of proce-

dure and/or the Court of Audit law.

Thus far, it has not been possible to real-

ise and formalise all NAO suggestions. In

the future, they should partly be realised

through practice and partly by potential

changes to the Rules of Procedure of the

National Assembly, as well as by amend-

ments to the Court of Audit Act. A part of

the suggestions, however, has already been

accepted and formalised – first in the form

of conclusions adopted by the Commission

at its 49th meeting on 12 December 2007,

which were based on the discussion of the

materials “The Possibilities of Implement-

ing the Suggestions of the Twinning Light

Programme (Strengthening of the Par-

liamentary Supervision on the Public Fi-

nances Auditing) into the Practice and the

Work of the Commission for Public Finance

Control”, and later by adoption of the Rules

of Procedure of the Commission for Public

17

Vrhovni revizijski urad, Velika Britanija

National Audit Office (UK)

Finance Control, which were adopted at its

57th meeting on 5 June 2008 (constituting

an integral part of this brochure).

In the Rules of Procedure, special empha-

sis is placed on cooperation between the

Commission and the Court of Audit of the

Republic of Slovenia as the highest body su-

pervising public finance. Particular impor-

tance is attributed to the way in which the

Committee discusses the Court of Audit’s

reports concerning performance. Since this

constitutes a novelty which is dealt with in

different parts of the Rules of Procedure, it

shall be briefly summarised: the Court of

Audit sends the report to the auditee, the

National Assembly, and other parties that

it considers should be acquainted with the

report. The Chair of the Commission de-

cides that the discussion of the report is to

nom Komisije in revidirancu. Vsi ti lahko

na osnutek poročila in priporočila poda-

jo pripombe v roku, ki ga določi pred-

sednik. Končno poročilo se sprejema na

eni od naslednji sej Komisije. Realizacijo

priporočil spremlja strokovna služba Ko-

misije.

Dvorana Računskega sodišča Hall of the Court of Audit, Slovenia

be placed on the agenda of a Commission meeting. He may take the decision thereon after

consulting with the members of the Commission and the representatives of the Court of Audit.

Next, the Commission requests that the Court of Audit draw up a memorandum for debate

summarizing the report as well as draft questions to be posed by the members of the Com-

mission to the auditee during the meeting (deputies may use these questions and/or prepare

their own). The meeting of the Commission may be preceded by an informative gathering

where representatives of the Court of Audit briefly present the audit, and where the members

of the Commission reach agreement on the way the discussion should be conducted (they

“distribute” the questions and make arrangements as to the length of the discussion). There is

no introduction to the Committee discussion as it starts with Commission members’ questions

addressed to the auditee. The time allotted to the members of the Commission for questions is

limited (10-15 minutes, depending on the arrangements). Once the discussion is completed,

no conclusions are adopted. After the meeting, a draft report with recommendations is made

and sent to the Court of Audit, the members of the Commission, and the auditee. The Court

of Audit, the members of the Commission, and the auditee may comment on the draft report

and the recommendations within a time-limit set by the Chair. The final report is adopted

at one of the subsequent meetings of the Commission. Implementation of the Commission’s

recommendations is monitored by specialist services of the Commission.

18

19

4. COOPERATION WITH OTHER CONTROL INSTITUTIONS

The highest body of public finance control

in Slovenia is the Court of Audit, although

control over the appropriate use of public

funds and related procedures is exercised

by other institutions as well. The Commis-

sion for Public Finance Control thus also

cooperates with the supervisory bodies of

public funds and public institutions and

with bodies responsible for supervising

public spending and public procurement.

As the working body responsible, the Com-

mission discusses reports by the su-

pervisory boards of public funds,

agencies, and public institutes, such

as reports by the Supervisory Board of the

Financial Fund for the Decommissioning

of the Krško Nuclear Power Plant, reports

by the Supervisory Board of RTV Sloveni-

ja, and reports by the Supervisory Board

of the Slovenian Compensation Company.

In relation thereto, the Commission adopts

findings and decisions aimed mainly at

improving legislation in areas covered by

such supervisory bodies.

The Commission discusses annual reports

on the work of the Court of Audit and

of the National Audit Commission.

In relation thereto, it adopts decisions in

support of the supervisory bodies’ efforts

to improve the regulations concerning

control of the use of public financing. The

4. SODELOVANJE Z DRUGIMI NADZORNIMI INSTITUCIJAMI

Najpomembnejši organ nadzora javnih

financ v Sloveniji je Računsko sodišče,

nadzor nad pravilno porabo javnih sred-

stev in s tem povezanimi postopki pa

opravljajo tudi druge institucije. Komisi-

ja zato sodeluje tudi z nadzornimi organi

javnih skladov, javnih podjetij in z organi,

ki so pristojni za nadzor nad javno pora-

bo in nad javnimi naročili.

Komisija kot matično delovno telo

obravnava poročila nadzornih

odborov javnih skladov, agencij

in javnih zavodov. To so na primer:

poročila Nadzornega odbora Sklada

za financiranje razgradnje NEK in za

odlaganje radioaktivnih odpadkov iz

NEK, poročila Nadzornega odbora RTV

Slovenija in poročila Nadzornega odbora

Slovenske odškodninske družbe. Pri

obravnavi teh poročil Komisija sprejema

ugotovitve in sklepe, ki so usmerjeni

predvsem v izboljšanje zakonodaje

na področjih, na katerih delujejo ta

nadzorna delovna telesa.

Komisija obravnava letna poročila o

delu Računskega sodišča in Državne

revizijske komisije (do sprememb,

ki so začele veljati julija 2007, jih je

obravnavala kot matično delovno telo,

od takrat dalje pa kot zainteresirano

telo). Ob teh poročilih sprejema sklepe, s

20

katerimi podpira prizadevanja nadzornih

organov za izboljšanje predpisov, ki

urejajo nadzor nad porabo javnih financ.

Komisija obravnava tudi poročila o

inšpekcijskem nadzoru Urada za

nadzor proračuna pri Ministrstvu za

finance, ki jih Vlada vsake pol leta pošilja

Državnemu zboru.

Commission also discusses the inspection

reports drawn up by the Budget Supervi-

sion Office within the Ministry of Finance,

which the Government sends to the Nation-

al Assembly every six months.

21

RULES OF PROCEDURE OF THE COMMISSION FOR PUBLIC FINANCE CONTROL

GENERAL PROVISIONS

Article 1

These Rules of Procedure regulate the in-

ternal organisation and manner of work

of the Commission for Public Finance Con-

trol (hereinafter: the Commission). They

also regulate cooperation with the Court of

Audit of the Republic of Slovenia.

Unless otherwise provided by these Rules

of Procedure, the work of the Commission

is subject to the provisions of the Rules of

Procedure of the National Assembly (Offi-

cial Gazette of the Republic of Slovenia No.

92/07 – official consolidated text).

Article 2

The Commission operates as a standing

commission of the National Assembly and

performs tasks determined by the Rules of

Procedure of the National Assembly, the

Court of Audit Act (Official Gazette of the

Republic of Slovenia No. 11/01), and other

regulations dealing with control of the use

of public funds.

POSLOVNIK KOMISIJE ZA NADZOR JAVNIH FINANC

SPLOŠNO

1. člen

Ta poslovnik ureja notranjo organizacijo

in način dela Komisije za nadzor javnih fi-

nanc (v nadaljevanju: Komisija). Ureja tu-

di sodelovanje z Računskim sodiščem.

Če ni s tem poslovnikom drugače dolo-

čeno, veljajo za delo Komisije določbe

Poslovnika Državnega zbora (Uradni

list RS, št. 92/07 - uradno prečiščeno be-

sedilo).

2. člen

Komisija deluje kot stalna komisija Držav-

nega zbora in opravlja naloge, določene

s Poslovnikom, z Zakonom o Računskem

sodišču (Uradni list RS, št. 11/01) in dru-

gimi predpisi, ki urejajo nadzor nad po-

rabo javnih sredstev.

22

3. člen

Komisija obravnava naslednje zadeve:

zaključni račun proračuna skupaj z •

revizijskim poročilom Računskega so-

dišča,

revizijsko poročilo Računskega sodišča •

o pravilnosti poslovanja ZZZS,

revizijsko poročilo Računskega sodišča •

o pravilnosti poslovanja ZPIZ,

revizijska poročila Računskega sodišča •

o pravilnosti poslovanja, neposrednih

uporabnikov proračuna, javnih skla-

dov, javnih agencij, javnih podjetij in

zavodov,

poročila nadzornih organov javnih •

skladov, javnih agencij, javnih podjetij

in zavodov, katerih ustanovitelj je

Republika Slovenija,

revizijska poročila Računskega sodišča •

o smotrnosti poslovanja,

revizijska poročila Računskega sodišča •

o poslovanju lokalnih skupnosti v

delu, ki se nanaša na porabo sredstev

iz sredstev za finančno izravnavo in

državnega proračuna,

letna poročila o delu Evropskega ra-•

čunskega sodišča,

poročila o inšpekcijskem nadzoru •

Urada za nadzor proračuna,

druge zadeve, ki se nanašajo na nadzor •

javnih financ.

Article 3

The Commission discusses the following

documents:

the annual financial statement of the •

state budget together with the audit

report by the Court of Audit;

the audit report by the Court of Audit •

concerning the regularity of operations

of the Health Insurance Institute;

the audit report by the Court of Audit •

concerning the regularity of operations

of the Pension and Disability Insurance

Institute;

the audit reports by the Court of Audit •

concerning the regularity of operations

of direct budget users, public funds,

public agencies, public enterprises,

and public institutes;

the reports by supervisory bodies of •

public funds, public agencies, public

enterprises, and public institutes

founded by the Republic of Slovenia;

the audit reports by the Court of Audit •

concerning performance;

the audit reports by the Court of Audit •

concerning the operations of local

communities in the part referring

to the use of funds deriving from the

funds for financial equalisation and

the state budget;

the annual reports on the work of the •

European Court of Auditors;

the inspection reports of the Budget •

Supervision Office;

other issues relating to public finance •

control.

23

As a working body concerned, the Commis-

sion may also discuss the annual reports

on the work of the Court of Audit and the

National Audit Commission.

Article 4

The Commission may, on the basis of debates

held, propose that the National Assembly

discuss individual reports or prepare an an-

nual report on its discussions and findings. If

a discussion in the National Assembly is pro-

posed, the Commission also prepares draft

decisions (measures) to be adopted by the

National Assembly following the discussion.

Article 5

The Chair of the Commission:

calls and conducts the meetings;•

determines the agenda in accordance •

with the programme of work of the

National Assembly, with the time

schedule and draft agenda of a National

Assembly’s session, with a decision

adopted by the National Assembly or

the Council, with decisions adopted by

a working body, in accordance with

these Rules of Procedures and laws;

propose reports of the Court of Audit to •

be discussed by the Commission;

decides whom to invite to Commission •

meetings in accordance with Article

235 of the Rules of Procedure of the

National Assembly;

interprets these Rules and the Rules of •

Procedure of the National Assembly

during meetings of the Commission.

Komisija lahko kot zainteresirano delov-

no telo obravnava tudi letna poročila o

delu Računskega sodišča in Državne re-

vizijske komisije.

4. člen

Komisija lahko na podlagi opravljenih

razprav predlaga Državnemu zboru

obravnavo posameznih poročil ali pri-

pravi letno poročilo o svojih obravna-

vah in ugotovitvah. Komisija v primeru,

da predlaga obravnavo v Državnem zbo-

ru, pripravi tudi predlog sklepov (ukre-

pov), ki naj bi jih Državni zbor sprejel po

obravnavi.

5. člen

Predsednik ali predsednica (v nadalj-

njem besedilu: predsednik) Komisije:

sklicuje in vodi seje;•

določi dnevni red v skladu s progra-•

mom dela Državnega zbora, s ter-

minskim programom in s predlogom

dnevnega reda seje Državnega zbora, s

sklepom Državnega zbora ali Kolegija

predsednika Državnega zbora, s

sklepi delovnega telesa, v skladu s tem

poslovnikom in zakoni;

predlaga, katera poročila Računskega •

sodišča bo Komisija obravnavala;

odloča o tem, koga bo v skladu z 235. •

členom Poslovnika vabil na seje

Komisije;

med sejo Komisije razlaga Poslovnik •

Državnega zbora in ta poslovnik.

24

6. člen

O tem, katera poročila Računskega sodi-

šča bo Komisija obravnavala in v kakšnem

vrstnem redu, se predsednik Komisije

posvetuje s predsednikom ali predsedni-

co (v nadaljnjem besedilu: predsednik)

Računskega sodišča, podpredsednikom

oziroma podpredsednico (v nadaljnjem

besedilu: podpredsednik) Komisije in

člani oziroma članicami (v nadaljnjem

besedilu: član) Komisije. Vsak član Komi-

sije lahko predlaga uvrstitev posamezne-

ga poročila na dnevni red seje Komisije.

O predlogu odloča Komisija.

7. člen

Revizijska poročila o pravilnosti poslo-

vanja Komisija obravnava le v naslednjih

primerih:

ko gre za pravilnost poslovanja držav-•

nega proračuna (zaključni račun),

pravilnost poslovanja ZPIZ, •

pravilnost poslovanja ZZZS in •

v primerih, ko Računsko sodišče •

ugotovi, da je odzivno poročilo ne-

zadovoljivo, in izda sklep o kršitvi

obveznosti dobrega poslovanja ali

sklep o hudi kršitvi obveznosti dobrega

poslovanja.

Komisija praviloma obravnava vsa revi-

zijska poročila, katerih pretežni del se

nanaša na smotrnost poslovanja.

Article 6

The Chair of the Commission consults with

the President of the Court of Audit and

with the Deputy Chair and members of the

Commission regarding which reports by

the Court of Audit will be discussed by the

Commission. Any member of the Commis-

sion may propose that a report be placed

on the agenda of a Commission meeting.

The decision thereon is taken by the Com-

mission.

Article 7

The Commission discusses audit reports on

the regularity of operations only when such

concern:

the regularity of operations in rela-•

tion to the state budget (the annual

financial statement);

the regularity of operations of the •

Pension and Disability Insurance

Institute;

the regularity of operations of the •

Health Insurance Institute; and

in cases when the Court of Audit •

establishes that the response report is

unsatisfactory and issues a decision

about a violation of the obligation to

observe sound management practices

or a decision about a serious violation

of the obligation to observe sound

management practices.

25

As a general rule, the Commission discusses

all audit reports that primarily relate to per-

formance.

Exceptionally, when the Chair of the Com-

mission believes that a report is of utmost

importance in terms of public finance

control, the Commission may discuss such

audit report on performance prior to the

issuance of the post-audit report.

Komisija lahko izjemoma obravnava re-

vizijska poročila o smotrnosti poslova-

nja pred izdajo porevizijskega poročila,

če gre po mnenju predsednika Komisije

za poročilo, ki je izredno pomembno z

vidika nadzora javnih financ.

Državni zbor National Assembly of the Republic of Slovenia

26

SEJE KOMISIJE

8. člen

Dnevni red seje Komisije določi predse-

dnik s sklicem seje.

Predlogi za umik ali razširitev dnevnega

reda redne seje morajo biti dani predse-

dniku Komisije najkasneje dan pred sejo

do 12. ure, predlogi za dnevni red nujne

seje pa do začetka nujne seje. Zadeve, ki

so bile na dnevni red seje uvrščene na

predlog poslanske skupine, se lahko z

dnevnega reda umaknejo samo na pre-

dlog te poslanske skupine. Komisija lah-

ko odloča o razširitvi dnevnega reda le,

če so razlogi zanje nastali po sklicu seje

in če je bilo članom Komisije poslano ali

izročeno gradivo, ki je podlaga za uvrsti-

tev na dnevni red.

Predlagatelji sprememb dnevnega reda

lahko v največ petih minutah pojasnijo

svoje predloge. O predlogih v zvezi z

dnevnim redom ni mogoča razprava po-

slancev, temveč le obrazložitev glasu.

O predlaganih umikih in razširitvah

dnevnega reda Komisija odloči z gla-

sovanjem. Po glasovanjih o umikih in

razširitvah dnevnega reda predsednik

Komisije ugotovi, kakšen je določen

dnevni red seje.

MEETINGS OF THE COMMISSION

Article 8

The agenda of a Commission meeting is de-

termined by the Chair in the notification of

the calling of the meeting.

Proposals to withdraw items from or extend

the agenda of a regular meeting may be

submitted to the Chair of the Commission

by no later than noon of the day prior to the

meeting; proposals relating to the agenda

of an extraordinary meeting may be sub-

mitted until the beginning of such meeting.

Items placed on the agenda on the proposal

of a deputy group may be withdrawn only

on the proposal of the same deputy group.

The Commission may decide to extend the

agenda only if reasons therefor arise after

the meeting has been called and provided

that the members of the Commission have

been sent or delivered the materials which

are the basis for placing an item on the

agenda.

The proposers of changes to the agenda

have a maximum of five minutes to explain

their proposals. No debate by the deputies is

possible on proposals concerning the agen-

da, but merely an explanation of the vote.

The proposed agenda withdrawals and ex-

tensions are decided on by the Commission

by vote. Following the voting on agenda

withdrawals and extensions, the Chair of

the Commission establishes what agenda

has been determined for the meeting.

27

Article 9

Individual agenda items are discussed in

the order determined in the notification of

the calling of the meeting. On the proposal

of the Chair or a member of the Commis-

sion, a representative of the Government,

of the proposer of the item, or of the Court of

Audit, the Commission may alter the order

of discussion of individual agenda items,

if such is not opposed by a third of the Com-

mission members present.

On the proposal of the Chair, the Commis-

sion may adopt a decision to reduce the

time for debate, either in terms of time or

in terms of the number of times the floor is

taken by an individual speaker.

Article 10

The debate at the Commission meeting may

be held in two ways:

a) Discussion of performance

reports:

Based on a memorandum and on ques-

tions prepared by the Court of Audit, the

members of the Commission start by posing

questions to the auditee. The time available

for each deputy to present the question and

hear the auditee’s answer is 15 minutes.

During the debate, the Chair of the Com-

mission may call on individual deputies

to observe the time restrictions. Following

the questioning, the Chair may ask the rep-

9. člen

Posamezne točke dnevnega reda se

obravnavajo po vrstnem redu, kot je

določen s sklicem. Komisija lahko na

predlog predsednika ali člana Komisije,

predstavnika Vlade, predlagatelja točke

ali Računskega sodišča spremeni vrstni

red obravnave posameznih točk dnevne-

ga reda, če temu ne nasprotuje tretjina

navzočih članov Komisije.

Komisija lahko na predlog predsednika

Komisije s sklepom omeji čas za razpravo

- časovno ali na določeno število javljanj

posameznega razpravljavca.

10. člen

Razprava na seji komisije poteka na dva

načina:

a) Obravnava poročil o smotrnosti

poslovanja:

Na podlagi opomnika in vprašanj, ki jih

pripravi Računsko sodišče, člani Komisi-

je pričnejo takoj s postavljanjem vprašanj

revidirancu. Čas, ki ga ima vsak poslanec

na voljo za svoje vprašanje in odgovor

revidiranca, je 15 minut. Predsednik Ko-

misije lahko med razpravo opozori posa-

meznega poslanca na časovno omejitev.

Po koncu izpraševanj, lahko predsednik

za dodatna pojasnila ali razlage zaprosi

28

tudi predstavnike Računskega sodišča.

Razprava se tako zaključi.

b) Obravnava drugih točk dnevnega

reda:

Pri ostalih točkah dnevnega reda predse-

dnik Komisije da besedo najprej tistemu,

ki je gradivo pripravil, nato pa po potrebi

tistim vabljenim, ki so z obravnavo toč-

ke neposredno povezani. Nato preide

na razpravo članov Komisije. Na koncu

razprave se sprejemajo ugotovitve, skle-

pi in/ali priporočila. Na enak način se

obravnavajo poročila Računskega sodiš-

ča o pravilnosti poslovanja.

11. člen

Članu Komisije, ki želi govoriti o upora-

bi poslovnika (postopkovno vprašanje),

da predsedujoči besedo takoj, ko jo zah-

teva. Govor tega poslanca ne sme trajati

več kot tri minute in se mora zaključiti s

predlogom sklepa, o katerem je mogoče

glasovati v skladu s Poslovnikom Držav-

nega zvora in tem poslovnikom. Če član

Komisije izrablja postopkovno vpraša-

nje, ga predsednik na to opozori, lahko

pa mu tudi odvzame besedo. O predlo-

gu proceduralnega sklepa ni razprave ali

obrazložitve glasu.

resentatives of the Court of Audit for addi-

tional clarifications and explanations. The

debate is thus concluded.

b) Discussion of other agenda

items:

In the discussion of other agenda items,

the Chair of the Commission gives the floor

first to the person who prepared the materi-

als and then, if necessary, to those persons

invited who are directly connected to the

item under discussion. This is followed by

the debate of the members of the Commis-

sion. At the end of the debate, the findings,

decisions, and/or recommendations are

adopted. The same procedure applies to

the discussion of regularity reports by the

Court of Audit.

Article 11

A member of the Commission who wishes to

discuss the application of the Rules of Pro-

cedure (a procedural question) is given the

floor immediately upon request. The speech

of such deputy may not exceed three min-

utes and must end with a draft decision,

which may be voted on in accordance with

these Rules of Procedure and the Rules of

Procedure of the National Assembly. If a

member of the Commission abuses a pro-

cedural question, he is warned by the Chair

and may also be prevented from speaking.

No debate or explanation of the vote is held

in relation to a draft procedural decision.

29

Article 12

Each speaker has the right to reply to the

statement of another speaker, provided that

such statement relates to his speech or if he

believes that his speech was misunderstood

or misinterpreted. He is given the floor im-

mediately upon request. The reply must be

limited to the necessary explanation and

may not exceed three minutes. A reply to a

reply is not allowed, unless the Chair estab-

lishes that the references in the reply have

been incorrect.

Article 13

Prior to the final voting on the draft deci-

sion, a member of the Commission has the

right to explain his vote. His speech may not

exceed two minutes.

Article 14

The Chair of the Commission decides whom

to invite to the meeting. When the Commis-

sion discusses audit reports by the Court of

Audit, the Chair must invite the representa-

tives of the auditee, of the Court of Audit,

and of the ministry or ministries responsi-

ble for the scope of work of the auditee.

The Chair may also invite other persons

who are connected to the discussion of an

individual agenda item.

12. člen

Vsak razpravljavec ima pravico do odgo-

vora na razpravo drugega razpravljavca

(replika), če se ta razprava nanaša na

njegovo razpravo, če meni, da je bila nje-

gova razprava napačno razumljena ali

napačno interpretirana. Predsednik mu

da besedo takoj, ko jo zahteva. Replika se

mora omejiti le na potrebno pojasnilo in

ne sme trajati več kot tri minute. Replika

na repliko ni dovoljena, razen če pred-

sednik oceni, da so bile navedbe v repliki

netočne.

13. člen

Član Komisije ima pravico pred končnim

glasovanjem o predlogu odločitve obraz-

ložiti svoj glas. Njegov govor lahko traja

največ dve minuti.

14. člen

Predsednik Komisije odloči, koga bo

vabil na sejo. V primerih, ko Komisija

obravnava revizijska poročila Račun-

skega sodišča, obvezno vabi predstav-

nike revidiranca, Računskega sodišča in

ministrstva(-ev), ki je (so) pristojno(-a) za

področje dela revidiranca.

Predsednik lahko na sejo povabi tudi dru-

ge udeležence, ki so povezani z obravna-

vo posamezne točke dnevnega reda.

30

Predsednik vabi na sejo predstavnike

Računskega sodišča in Urada za nadzor

proračuna, kadar oceni, da je njihova

udeležba na seji potrebna ali koristna.

15. člen

Vlado lahko na seji Komisije zastopajo

predsednik Vlade, ministri, državni sek-

retarji, predstojniki organov v sestavi mi-

nistrstev ali predstojnik vladne službe. Če

sta minister in državni sekretar zadržana

zaradi obveznosti v institucijah Evrop-

ske unije ali če sta zaradi mednarodnih

obveznosti na seji odsotna, ju lahko na-

domešča generalni direktor direktorata

v ministrstvu.

Če so na sejo vabljeni predstavniki mi-

nistrstva, ki je pristojno za področje dela

revidiranca, se lahko seje udeležijo direk-

torji ustreznih direktoratov.

Zaradi odsotnosti kvalificiranih pred-

stavnikov Vlade lahko predsednik Ko-

misije obravnavo točke dnevnega reda

prekine in odloči, kdaj se bo obravnava

nadaljevala.

16. člen

Člani Komisije, vabljeni na sejo, strokov-

ne službe Komisije in predstavniki me-

dijev sedijo na sejah Komisije v skladu s

The Chair invites to the meeting the repre-

sentatives of the Court of Audit and of the

Budget Supervision Office if he assesses

that their attendance at the meeting is nec-

essary or useful.

Article 15

The Government may be represented at a

meeting of the Commission by the President

of the Government, a minister, a state sec-

retary, the head of an authority affiliated

with the ministry, or the head of a Govern-

ment service. If the minister and the state

secretary are unable to attend the meeting

owing to their commitments within EU insti-

tutions or international commitments, they

may be replaced by the director general of

the relevant directorate of the ministry.

When the representatives of the ministry

responsible for the scope of work of the au-

ditee are invited to the meeting, such may

be attended by the directors of the relevant

directorates.

When qualified representatives of the Gov-

ernment are absent, the Chair of the Com-

mission may adjourn the discussion of the

relevant agenda item and decide when the

discussion shall resume.

Article 16

Members of the Commission, the persons in-

vited to the meeting, the expert services of the

Commission, and the representatives of the

31

media attending the meeting sit in accord-

ance with the seating order determined by

the Commission. The seats reserved for mem-

bers of the Commission and for the expert

services of the Commission are designated

with names while other seats bear the name

of the institution or the general designation

(“invited to the meeting”, “representative

of the Government”, “representative of the

Court of Audit”, etc.).

Article 17

The meeting of a working body has a quo-

rum if more than half of the members are

in attendance.

If no quorum exists, the discussion of issues

which require no voting may proceed.

When a meeting at which no quorum

exists is attended by at least one third of

the members, the members present may

unanimously agree to discuss the issues

which require voting and adopt decisions

by correspondence meeting. Following the

debate, the members present take a position

on the proposal which is subject to voting.

The chairman of the working body calls a

correspondence meeting and invites the

members of the working body which were

not present at the meeting to present in due

time their position on the proposal to be vot-

ed on by the working body. If at least one

third of the members of the working body

opposes the correspondence meeting, the

proposal is voted on at the next meeting of

sedežnim redom, ki ga določi Komisija.

Sedeži so za člane Komisije in strokov-

no službo Komisije označeni z imeni, za

ostale pa z nazivom institucije ali s splo-

šno oznako (»vabljeni na sejo«, »predstav-

niki Vlade«, »predstavniki Računskega

sodišča«...).

17. člen

Seja je sklepčna, če je na njej navzočih

več kot polovica članov.

Če seja ni sklepčna, se lahko nadaljuje z

obravnavo vprašanj, o katerih se ne od-

loča.

Če je na seji, ki ni sklepčna, navzoča naj-

manj ena tretjina članov, lahko navzoči

člani soglasno sklenejo, da obravnavajo

tudi vprašanja, o katerih se odloča, in

da se odločitve sprejmejo na korespon-

denčni seji. Navzoči člani se po končani

obravnavi opredelijo do predloga, o ka-

terem se odloča. Predsednik delovnega

telesa nato skliče korespondenčno sejo

in v sklicu pozove člane delovnega telesa,

ki niso bili navzoči na seji, da mu v dolo-

čenem roku sporočijo svojo opredelitev

do predloga, o katerem naj bi delovno

telo odločilo. Če najmanj tretjina članov

delovnega telesa nasprotuje korespon-

denčni seji, se o predlogu odloča na prvi

naslednji seji delovnega telesa. Na tej seji

32

se ne opravi nova razprava, ampak se gla-

suje le o predlogu, o katerem so prisotni

člani na nesklepčni seji Komisije že od-

ločali.

18. člen

Če je na podlagi razprave potrebno

pripraviti predloge odločitev ali stališč,

predsednik obravnavo te točke dnev-

nega reda prekine. Obravnava te točke

dnevnega reda se lahko nadaljuje še isti

dan po predložitvi potrebnih predlogov

odločitev oziroma stališč.

19. člen

Predsednik lahko med sejo prekine delo

Komisije in določi, kdaj se bo nadaljeva-

lo. Predsednik prekine delo Komisije, če

se ugotovi, da pri odločanju seja ni več

sklepčna; če so pred odločanjem potreb-

na posvetovanja; če Komisija odloči, da

je treba pridobiti mnenja Zakonodajno-

pravne službe Državnega zbora ali Vla-

de, in v primerih, ko tako sklene Komisija

z glasovanjem.

20. člen

Predsednik, posamezen član Komisije,

predlagatelj točke dnevnega reda ali

Vlada, kadar ni predlagatelj, lahko pre-

dlagajo, da se razprava ali odločanje o

obravnavani zadevi preloži na eno na-

the working body. No new debate is held at

such meeting, but only a vote is taken on the

proposal on which the members present al-

ready decided at the Commission meeting

that did not have a quorum.

Article 18

If, based on the debate, draft decisions or

positions need to be prepared, the Chair ad-

journs the discussion of such item. The dis-

cussion of such agenda item may resume

the same day after the necessary draft deci-

sions or positions have been submitted.

Article 19

During a meeting of the Commission, the

Chair may adjourn the meeting and deter-

mine when it shall resume. The Chair ad-

journs the meeting if it is established that

in the voting the meeting no longer has a

quorum, if consultations are needed prior

to the voting, if the Commission decides

that the opinions of the Legislative and Le-

gal Service or of the Government need to

be obtained, and when the Commission so

decides in a vote.

Article 20

The Chair, a member of the Commission,

the proposer of the agenda item, or the Gov-

ernment where it is not itself the proposer,

may propose that the debate or the voting

on an issue under discussion be postponed

33

to a subsequent meeting. The proposer of

such proposal may additionally explain

the proposal within a maximum of five

minutes. No debate among the Commis-

sion members is held thereon, although an

explanation of the vote is possible.

Article 21

On behalf of his deputy group, a member

of the Commission may announce his ab-

sence from the discussion of an individual

agenda item, and must state the reasons

therefor (obstruction).

Article 22

In addition to the meetings, the Commis-

sion may also hold consultations, which are

closed to the public and relate to the prepa-

rations of the Commission meetings (talks

with representatives of the Court of Audit,

preparations for a formal meeting).

slednjih sej. Predlagatelj takega predloga

lahko svoj predlog dodatno obrazloži v

največ petih minutah. O takem predlogu

ni razprave članov Komisije, možna pa je

obrazložitev glasu.

21. člen

Posamezen član Komisije lahko v imenu

svoje poslanske skupine napove svojo

odsotnost pri obravnavi posamezne

točke dnevnega reda, pri čemer mora

navesti razloge za tako odsotnost (ob-

strukcija).

22. člen

Komisija ima poleg sej lahko tudi

posvetovanja, ki so zaprtega tipa in se

nanašajo predvsem na pripravo sej

Komisije (razgovori s predstavniki Ra-

čunskega sodišča, priprava na uradno

sejo).

34

RAZMERJE KOMISIJE DO RAČUNSKEGA SODIŠČA

23. člen

Komisija bo z Računskim sodiščem so-

delovala pri splošnih usmeritvah glede

programa dela Računskega sodišča. V

zvezi s tem bo enkrat letno opravljen raz-

govor članov komisije s člani Računskega

sodišča, na katerem bo Računsko sodišče

podalo splošne usmeritve programa.

24. člen

Komisija lahko na podlagi določb Za-

kona o Računskem sodišču predlaga

Računskemu sodišču, da opravi posame-

zne revizije. Komisija o svojem predlogu

pisno obvesti Računsko sodišče.

25. člen

Računsko sodišče bo s Komisijo sodelo-

valo pri izobraževanju članov Komisije in

v ta namen vabilo člane Komisije na izo-

braževanja, ki jih organizira za delavce in

funkcionarje Računskega sodišča.

RELATION OF THE COMMISSION TOWARDS THE COURT OF AUDIT OF THE REPUBLIC OF SLOVENIA

Article 23

The Commission will cooperate with the

Court of Audit in the general orientations

of the programme of work of the Court of

Audit. In such context, a meeting takes

place once a year between the members of

the Commission and the members of the

Court of Audit, at which the Court of Au-

dit presents the general orientations of its

programme.

Article 24

Based on the provisions of the Court of Au-

dit Act, the Commission may propose that

the Court of Audit carry out individual au-

dits. The Commission informs the Court of

Audit of its proposal in writing.

Article 25

The Court of Audit cooperates with the

Commission in the training of its members

and in such respect invites the members of

the Commission to training programmes

organised for the employees and function-

aries of the Court of Audit.

35

Article 26

Once every two months the administration

of the Court of Audit informs the Chair of

the Commission of ongoing audits.

Article 27

For each discussion of a performance re-

port, the Court of Audit draws up a memo-

randum for debate as well as draft ques-

tions to be asked by the members of the

Commission to the auditee. The Court of

Audit may draw up the memorandum to-

gether with the report or subsequently if the

Commission so wishes. The memorandum

comprises a summary of the audit report,

the main findings, a summary of the opin-

ion and recommendations, a summary of

corrective measures, and a summary of

draft questions. The memorandum is sent

to the members of the Commission and to

the auditee five to seven days prior to the

meeting of the Commission.

Article 28

The Chair of the Commission and the Presi-

dent of the Court of Audit may agree that

one day prior to the Commission meeting

at which the performance report by the

Court of Audit is to be discussed, a meeting

between the members of the Commission

and the representatives of the Court of Au-

dit take place. At such meeting, the repre-

sentatives of the Court of Audit present the

26. člen

Vodstvo Računskega sodišča vsaka dva

meseca seznani predsednika Komisije s

tekočimi revizijami.

27. člen

Računsko sodišče za vsako obravnavo

poročila o smotrnosti poslovanja prip-

ravi opomnik za razpravo s predlogom

vprašanj, ki jih bodo člani Komisije po-

stavili revidirancu. Opomnik lahko Ra-

čunsko sodišče pripravi hkrati s pripravo

poročila ali kasneje, po izraženi želji Ko-

misije. Opomnik je sestavljen iz povzetka

revizijskega poročila, glavnih ugotovitev,

povzetka mnenja in priporočil, povzet-

ka popravljalnih ukrepov ter predlogov

vprašanj. Opomnik se pet do sedem dni

pred sejo Komisije posreduje članom

Komisije in revidirancu.

28. člen

Predsednik Komisije in predsednik Ra-

čunskega sodišča se lahko dogovorita,

da se dan pred sejo komisije, na kateri

bo obravnavano poročilo Računske-

ga sodišča o smotrnosti poslovanja,

pripravi razgovor članov Komisije s

predstavniki Računskega sodišča. Na

tem sestanku predstavniki Računskega

sodišča predstavijo vsebino poročila,

36

člani Komisije pa se dogovorijo o vpra-

šanjih, ki jih bo posamezni član postavil

na seji Komisije.

contents of the report, while the members

of the Commission agree on the questions

to be asked by individual members at the

meeting of the Commission.

Obisk članov Komisije na Računskem sodišu

Visit of the Commisssion members to the Court of Audit

37

RELATION OF THE COMMIS-SION TOWARDS THE AUDITEE

Article 29

The auditee is a legal entity that has been sub-

ject to an audit procedure carried out by the

Court of Audit. The meeting of the Commis-

sion must be attended by a representative of

the audited legal entity. Should the relevant

representative of the auditee fail to attend,

the Chair of the Commission may adjourn

the discussion and determine when the dis-

cussion of the agenda item will resume.

Article 30

The representative of the auditee must an-

swer the questions posed by the members of

the Commission.

Article 31

At the request of the members of the Com-

mission, the representative of the auditee

must immediately or by a certain deadline

deliver the necessary additional materials

for debate.

Article 32

The representative of the auditee must

ensure that, within the time period deter-

mined in the decisions or report by the Com-

mission, the audited legal entity will report

on the implementation of the decisions or

recommendations of the Commission.

RAZMERJE KOMISIJE DO REVIDIRANCA

29. člen

Revidiranec je pravna oseba, pri kateri je

Računsko sodišče izvedlo revizijski po-

stopek. Predstavnik revidirane pravne

osebe se je dolžan udeležiti seje Komisi-

je. Če se ustrezni predstavnik revidiranca

seje ne udeleži, lahko predsednik Komi-

sije obravnavo prekine in določi, kdaj se

bo obravnava točke nadaljevala.

30. člen

Predstavnik revidiranca je dolžan odgo-

varjati na vprašanja članov Komisije.

31. člen

Predstavnik revidiranca mora na zahte-

vo članov Komisije takoj ali v določenem

roku dostaviti potrebna dodatna gradiva

za razpravo.

32. člen

Predstavnik revidiranca mora zagotoviti,

da bo v roku, določenem v sklepih ali po-

ročilu Komisije, revidirana pravna oseba

poročala o uresničitvi sklepov oziroma

priporočil Komisije.

38

POROČILO EVROPSKEGA RAČUNSKEGA SODIŠČA

33. člen

Komisija se vsako leto seznani s poroči-

lom o delu Evropskega računskega sodi-

šča za preteklo leto.

Na sejo, na kateri se Komisija seznani s

poročilom o delu Evropskega računske-

ga sodišča, so poleg predstavnika Repub-

like Slovenije v Evropskem računskem

sodišču vabljeni tudi predstavniki insti-

tucij iz Slovenije, ki jih poročilo omenja.

DOKUMENTI KOMISIJE

34. člen

Poročila o obravnavi zadev na Komisiji

se pišejo o zadevah, ki gredo v obravna-

vo na plenarno sejo Državnega zbora in

o pomembnejših revizijskih poročilih o

smotrnosti poslovanja, ki jih obravnava

Komisija. O tem, za katere obravnave re-

vizijskih poročil o smotrnosti poslovanja

se bo pisalo poročilo, odloči predsednik

Komisije. O ostalih zadevah se pripravijo

samo sklepi, ki so sprejeti na seji.

35. člen

V primerih, ko se pripravi poročilo

o obravnavi revizijskega poročila o

REPORT BY THE EUROPEAN COURT OF AUDITORS

Article 33

Each year, the Commission takes note of the

report on the work of the European Court

of Auditors in the previous year.

In addition to the representative of the Re-

public of Slovenia to the European Court of

Audit, also representatives of the Slovenian

institutions mentioned in the report are in-

vited to the meeting at which the Commis-

sion examines the report on the work of the

European Court of Audit.

DOCUMENTS OF THE COMMISSION

Article 34

Reports on issues discussed at Commis-

sion meetings are drawn up for the issues

referred for discussion at plenary sessions

as well as in relation to important perfor-

mance reports discussed by the Commis-

sion. The Chair of the Commission decides

on which performance reports a report will

be drawn. For other issues, only decisions

are drawn up and adopted at the meeting.

Article 35

In cases when a report on the discussion of

a performance report is drawn up, the draft

39

report is prepared by the expert service of

the Commission after the meeting. The

draft report indicates the main questions

and answers as well as the recommenda-

tions arising from the debate.

The draft is forwarded to the Court of Audit,

the members of the Commission, and the

auditee, who may submit their comments

within a time period determined by the

Chair of the Commission.

The draft report with recommendations

is sent together with the notification of the

calling of the meeting at which the final re-

port is to be adopted. The members of the

Commission may submit their comments to

the draft report in the form of amendments.

The final report with recommendations is

adopted without debate at one of the next

meetings of the Commission. The Commis-

sion first votes on the amendments to the re-

port and then on the report in its entirety.

Article 36

Minutes are drawn up for every meeting

of the Commission. These comprise: the

time and venue of the meeting, the list of

participants, the agenda, the duration of

the meeting, the decisions adopted by the

Commission (decisions, reports). The min-

utes are made available in the Lotus-Notes

electronic database.

smotrnosti poslovanja, osnutek poročila

pripravi strokovna služba Komisije

po končani seji. V osnutku poročila se

navedejo glavna vprašanja in odgovori

nanje ter priporočila iz razprave.

Osnutek poročila se posreduje

Računskemu sodišču, članom Komisije

in revidirancu, ki na poročilo lahko

podajo svoje pripombe v roku, ki ga

določi predsednik Komisije.

Predlog poročila s priporočili se pošlje s

sklicem seje, na kateri naj bi bilo končno

poročilo sprejeto. Na predlog poročila

lahko člani Komisije podajo pripombe

v obliki amandmajev. Končno poročilo

s priporočili se sprejema brez razprave

na eni od naslednjih sej Komisije. Najprej

se glasuje o amandmajih na poročilo,

potem pa še o poročilu v celoti.

36. člen

O vsaki seji Komisije se pripravi zapisnik.

Sestavni deli zapisnika so: čas in kraj se-

je, seznam prisotnih, dnevni red, trajanje

seje, odločitve, ki jih je sprejela Komisija

(sklepi, poročila). Zapisnik se objavi v

računalniški bazi Državnega zbora Lo-

tus-Notes.

4040

REALIZACIJA SPREJETIH SKLEPOV IN PRIPOROČIL KOMISIJE

37. člen

Strokovna služba Komisije vodi evidenco

sprejetih sklepov Komisije in njihove rea-

lizacije. Enkrat letno Komisija obravnava

poročilo o realizaciji sprejetih sklepov.

Ob tem lahko organe, ki niso realizirali

sklepov, ponovno pozove k realizaciji

sprejetih sklepov.

KONČNA DOLOČBA

38. člen

Ta poslovnik začne veljati z dnem, ko je

objavljen na oglasni deski Državnega

zbora (okolje Lotus Notes) in na spletnih

straneh Državnega zbora.

Milan Petek, l.r.

predsednik

Številka: 020-02/93-36/12

Datum: 10. 6. 2008

IMPLEMENTATION OF THE ADOPTED DECISIONS AND RECOMMENDATIONS

Article 37

The expert service of the Commission keeps

a record of the adopted decisions of the Com-

mission and their implementation. Once a

year, the Commission discusses the report

on the implementation of the adopted deci-

sions. Bodies that have failed to implement

the Commission’s decisions may again be

called upon by the Commission to imple-

ment the adopted decisions.

FINAL PROVISION

Article 38

These Rules of Procedure enter into force

on the day they are made available on the

National Assembly information board (in

Lotus Notes format) and on the National

Assembly website.

Milan Petek, Chair

No: 020-02/93-36/12

Date: 10 June 2008