natgillin/translations-raw huggingface dataset:
Indeed, an applicant can be rejected - or the contract be terminated - in case of false declarations. 
Indeed, an applicant can be rejected - or the contract be terminated - in case of false declarations.
The Commission would like to point out that DG ECHO used the flexibility provided for in the Financial Regulation. 
The Commission would like to point out that DG ECHO used the flexibility provided for in the Financial Regulation.
When providing aid through financial support to third parties, specific operational contexts, such as humanitarian aid are now acknowledged in the new Financial Regulation, which includes under Article 204(last sentence) that "this threshold may be exceeded where achieving the objectives of the actions would otherwise be impossible or overly difficult". 
When providing aid through financial support to third parties, specific operational contexts, such as humanitarian aid are now acknowledged in the new Financial Regulation, which includes under Article 204(last sentence) that "this threshold may be exceeded where achieving the objectives of the actions would otherwise be impossible or overly difficult".
For DG ECHO, this approach is justified by imperative operational considerations related to the need of the EU Humanitarian Aid programme to be implemented swiftly by the most capable operator under the prevailing circumstances; this calls for ample flexibility throughout the humanitarian aid implementation chain. 
For DG ECHO, this approach is justified by imperative operational considerations related to the need of the EU Humanitarian Aid programme to be implemented swiftly by the most capable operator under the prevailing circumstances; this calls for ample flexibility throughout the humanitarian aid implementation chain.
3 7 
3 7
3 
3
3 9 
3 9
The Commission would like to highlight that under indirect management, an implementing partner can make use of its own rules for awarding grants, when these rules have been positively assessed. 
The Commission would like to highlight that under indirect management, an implementing partner can make use of its own rules for awarding grants, when these rules have been positively assessed.
If the systems and procedures of the entity change, the entity must inform the Commission. 
If the systems and procedures of the entity change, the entity must inform the Commission.
Whereas subject to pillar assessments, organisations may use their own procedures, the FAFA does not set out in detail all procedures for the selection of NGOs. 
Whereas subject to pillar assessments, organisations may use their own procedures, the FAFA does not set out in detail all procedures for the selection of NGOs.
It is important to make a distinction between concepts such as delegate, subdelegatee, implementing partner, sub-grantee and beneficiary of financial support to third parties and the roles of these entities. 
It is important to make a distinction between concepts such as delegate, subdelegatee, implementing partner, sub-grantee and beneficiary of financial support to third parties and the roles of these entities.
Furthermore, the Commission stresses that a positive pillar assessment is granted as a pre-condition for indirect management. 
Furthermore, the Commission stresses that a positive pillar assessment is granted as a pre-condition for indirect management.
It is not given for a specific agreement. 
It is not given for a specific agreement.
Box 4 – Example of a selection process carried out by a third party which did not comply with its own internal selection rules In the selection of implementing partners, the capacity of regional government partners in remote and difficult region was considered. 
Box 4 – Example of a selection process carried out by a third party which did not comply with its own internal selection rules In the selection of implementing partners, the capacity of regional government partners in remote and difficult region was considered.
Entities may first ensure support from regional authorities to a project, then the funds are secured and a contract signed, and only thereafter the entity signs the Memorandum of Understanding with the regional government partner. 
Entities may first ensure support from regional authorities to a project, then the funds are secured and a contract signed, and only thereafter the entity signs the Memorandum of Understanding with the regional government partner.
This could explain the sequence in the ECA's observation. 
This could explain the sequence in the ECA's observation.
Box 5 – Information collected in the different Commission’s systems In the case of DG ECHO, action grants are single beneficiary grants awarded to entities which have concluded a Framework Partnership Agreement with ECHO. 
Box 5 – Information collected in the different Commission’s systems In the case of DG ECHO, action grants are single beneficiary grants awarded to entities which have concluded a Framework Partnership Agreement with ECHO.
Thus, in its internal system, DG ECHO’s funding is correctly allocated to the legal entity with which the Commission established a legal commitment under the terms of the Financial Regulation. 
Thus, in its internal system, DG ECHO’s funding is correctly allocated to the legal entity with which the Commission established a legal commitment under the terms of the Financial Regulation.
Whereas implementing partners are not always known at the request stage, as this information may not yet be available to the Partners, the system does already provide for this information to be updated throughout the implementation, and definitely before the final report. 
Whereas implementing partners are not always known at the request stage, as this information may not yet be available to the Partners, the system does already provide for this information to be updated throughout the implementation, and definitely before the final report.
Partners are required contractually to ensure, at final report stage, the adequacy of figures (implementing partners and their share) under direct management. 
Partners are required contractually to ensure, at final report stage, the adequacy of figures (implementing partners and their share) under direct management.
The general ledger sent by the DG ECHO partners at final report stage provides full details of all the expenditures incurred during the implementation of the action. 
The general ledger sent by the DG ECHO partners at final report stage provides full details of all the expenditures incurred during the implementation of the action.
In addition to this, allowing partners to provide the general ledger in accordance with their own financial reporting is a contribution to the call to simplification made by the European Institutions at the time of the preparation of the 2014 FPA. 
In addition to this, allowing partners to provide the general ledger in accordance with their own financial reporting is a contribution to the call to simplification made by the European Institutions at the time of the preparation of the 2014 FPA.
Fifth indent: The Commission would like to highlight that current PRAG templates require reporting on results, not on funding per beneficiary. 
Fifth indent: The Commission would like to highlight that current PRAG templates require reporting on results, not on funding per beneficiary.
The Commission collects the information that it needs to discharge its obligation to ensure sound financial management. 
The Commission collects the information that it needs to discharge its obligation to ensure sound financial management.
It avoids collecting information that is unnecessary for this purpose so as to limit the administrative burden on participants. 
It avoids collecting information that is unnecessary for this purpose so as to limit the administrative burden on participants.
With regard to networks of international NGOs, the different Commission services may, in accordance with their respective basic acts and operational priorities, work with members of networks under a variety of arrangements, as foreseen under the Financial Regulation. 
With regard to networks of international NGOs, the different Commission services may, in accordance with their respective basic acts and operational priorities, work with members of networks under a variety of arrangements, as foreseen under the Financial Regulation.
Entities forming part of a network could constitute recipients of financial support to third parties.The information collected on EU funds implemented by NGOs cannot be uniform. 
Entities forming part of a network could constitute recipients of financial support to third parties.The information collected on EU funds implemented by NGOs cannot be uniform.
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4
The Commission fully respects its reporting requirements, since the only contractual relationship is the one established with its FPA Partner. 
The Commission fully respects its reporting requirements, since the only contractual relationship is the one established with its FPA Partner.
This is the only relationship that FTS requires reporting on. 
This is the only relationship that FTS requires reporting on.
See also replies of the Commission to Box 5. 
See also replies of the Commission to Box 5.
Networks of international NGOs have been transparent by providing information to the Commission on their working arrangements. 
Networks of international NGOs have been transparent by providing information to the Commission on their working arrangements.
The objective for these networks of international NGOs is to obtain efficiency gains by concentrating expertise and know-how in a unique set-up in the field and be in a position to react swiftly to a crisis. 
The objective for these networks of international NGOs is to obtain efficiency gains by concentrating expertise and know-how in a unique set-up in the field and be in a position to react swiftly to a crisis.
The Commission intends to provide further clarity as from 2019. 
The Commission intends to provide further clarity as from 2019.
The Commission enters into a contractual relationship with its FPA Partner, the only legal entity under the terms of the Financial Regulation. 
The Commission enters into a contractual relationship with its FPA Partner, the only legal entity under the terms of the Financial Regulation.
In addition, the General Conditions of the FPA stipulate that DG ECHO-NGO relationship is based on a partnership with full responsibility of the partners for all activities implemented by its implementing partners. 
In addition, the General Conditions of the FPA stipulate that DG ECHO-NGO relationship is based on a partnership with full responsibility of the partners for all activities implemented by its implementing partners.
Partners are hence required contractually to ensure, at final report stage, the adequacy of figures (implementing partners and their share) under direct management. 
Partners are hence required contractually to ensure, at final report stage, the adequacy of figures (implementing partners and their share) under direct management.
In addition, signing an FPA with EU-based NGOs, provides a guarantee for easier enforcement of any grant agreements concluded. 
In addition, signing an FPA with EU-based NGOs, provides a guarantee for easier enforcement of any grant agreements concluded.
This ensures that the financial interests of the EU are adequately protected. 
This ensures that the financial interests of the EU are adequately protected.
For indirect management, the UN bodies are not under a legal obligation to record NGO financing and therefore information on their sub-granting specifically to NGOs cannot be made available in the Commission systems either. 
For indirect management, the UN bodies are not under a legal obligation to record NGO financing and therefore information on their sub-granting specifically to NGOs cannot be made available in the Commission systems either.
There is no requirement in the Financial Regulation (nor any reporting requirement by the budgetary authority) to record the funding received by the third-party NGO under indirect management, even more in the context of the absence of an NGO definition. 
There is no requirement in the Financial Regulation (nor any reporting requirement by the budgetary authority) to record the funding received by the third-party NGO under indirect management, even more in the context of the absence of an NGO definition.
Box 6 – Example of overcharging indirect costs This is part of the way grants are constructed: grants are made of direct and indirect costs. 
Box 6 – Example of overcharging indirect costs This is part of the way grants are constructed: grants are made of direct and indirect costs.
The indirect costs are calculated as a percentage of direct costs. 
The indirect costs are calculated as a percentage of direct costs.
It is understandable that both the implementing entity and the EU recipients of funds both have overheads in their implementation of the EU budget. 
It is understandable that both the implementing entity and the EU recipients of funds both have overheads in their implementation of the EU budget.
For project 20, an external verification mission has generated corrective measures that include recoveries. 
For project 20, an external verification mission has generated corrective measures that include recoveries.
In indirect management, an ex ante pillar assessment provides assurance that the Commission can rely on the systems, rules and procedures of the entrusted entity, as they are deemed equivalent to the ones used by the Commission. 
In indirect management, an ex ante pillar assessment provides assurance that the Commission can rely on the systems, rules and procedures of the entrusted entity, as they are deemed equivalent to the ones used by the Commission.
These systems, rules and procedures guarantee the protection of the financial interests of the Union. 
These systems, rules and procedures guarantee the protection of the financial interests of the Union.
Therefore, under this management mode, the Commission is not required to be in a position to systematically check costs declared by sub-grantee NGOs. 
Therefore, under this management mode, the Commission is not required to be in a position to systematically check costs declared by sub-grantee NGOs.
The Commission actively monitors the implementation of projects and may, where deemed necessary, conduct the necessary financial checks. 
The Commission actively monitors the implementation of projects and may, where deemed necessary, conduct the necessary financial checks.
In accordance with the Annex to the FAFA concluded with the UN, the Commission may: - Request the UN to make available all financial information concerning a project; - Conduct checks, including on-the-spot checks, related to the EU-funded operations. 
In accordance with the Annex to the FAFA concluded with the UN, the Commission may: - Request the UN to make available all financial information concerning a project; - Conduct checks, including on-the-spot checks, related to the EU-funded operations.
There is a warning system (through ABAC) regarding economic operators excluded or subject to financial penalty (EDES). 
There is a warning system (through ABAC) regarding economic operators excluded or subject to financial penalty (EDES).
First indent: This is not required by the Financial Regulation. 
First indent: This is not required by the Financial Regulation.
For most of the projects, the payments are spread over several years (and an annual publication like the FTS would not give a clear picture of actual payments). 
For most of the projects, the payments are spread over several years (and an annual publication like the FTS would not give a clear picture of actual payments).
Second indent: The NGO “flag” is a non-mandatory field stored in the legal entity record. 
Second indent: The NGO “flag” is a non-mandatory field stored in the legal entity record.
However, it is consistently only used if the organisation is NFPO, private and declared it, and reported accordingly in the FTS. 
However, it is consistently only used if the organisation is NFPO, private and declared it, and reported accordingly in the FTS.
Third indent: The identity of entities receiving funding through sub-granting is not publicised but they can be identified in the reporting of the entity which provided the sub-granting, unless such disclosure would represent a serious risk in respect of integrity and confidentiality or an actual threat (e.g. human rights activists). 
Third indent: The identity of entities receiving funding through sub-granting is not publicised but they can be identified in the reporting of the entity which provided the sub-granting, unless such disclosure would represent a serious risk in respect of integrity and confidentiality or an actual threat (e.g. human rights activists).
DEVCO templates for grant contract and budget do not foresee a breakdown per implementing partner as the lead applicant retains full responsibility and accountability for the management of all funds pooled for a given action (EU contribution and other contributions). 
DEVCO templates for grant contract and budget do not foresee a breakdown per implementing partner as the lead applicant retains full responsibility and accountability for the management of all funds pooled for a given action (EU contribution and other contributions).
However, budgetary breakdowns between partners are in some cases reflected in the budgets and sometimes detailed per budget heading or activities in the description of the proposal. 
However, budgetary breakdowns between partners are in some cases reflected in the budgets and sometimes detailed per budget heading or activities in the description of the proposal.
Financial allocations may also be detailed in the Memorandum of Understanding signed by the implementing partners. 
Financial allocations may also be detailed in the Memorandum of Understanding signed by the implementing partners.
DG ECHO considers that it fully conforms to the requirements of FTS, as well as to those of the FPA and the Financial Regulation. 
DG ECHO considers that it fully conforms to the requirements of FTS, as well as to those of the FPA and the Financial Regulation.
Under the FTS there is no obligation to report beyond the FPA partner. 
Under the FTS there is no obligation to report beyond the FPA partner.
Controls and corrective actions are intended for projects 14 and 15.The FTS is indeed not designed to follow up geographical locations as this would not be cost efficient. 
Controls and corrective actions are intended for projects 14 and 15.The FTS is indeed not designed to follow up geographical locations as this would not be cost efficient.
The Commission is committed to strengthen a results-based culture and aims to enhance its capacity to communicate the impact of EU assistance to the citizens. 
The Commission is committed to strengthen a results-based culture and aims to enhance its capacity to communicate the impact of EU assistance to the citizens.
Information on results of our intervention is available to the public as part of our commitments towards the International Aid Transparency Initiative (IATI), which apply to all external action instruments. 
Information on results of our intervention is available to the public as part of our commitments towards the International Aid Transparency Initiative (IATI), which apply to all external action instruments.
The Commission started to publish IATI data on EU Trust Funds in October 2017 and data on results as of November 2017. 
The Commission started to publish IATI data on EU Trust Funds in October 2017 and data on results as of November 2017.
Results are also included in the “Annual Report on the implementation of the European Union’s instruments for financing external actions”. 
Results are also included in the “Annual Report on the implementation of the European Union’s instruments for financing external actions”.
The contracted amounts of the audited projects do not appear because DGs DEVCO and NEAR publish at two hierarchy levels where commitments are published at the level of financing decisions and disbursements are published at the level of contracts. 
The contracted amounts of the audited projects do not appear because DGs DEVCO and NEAR publish at two hierarchy levels where commitments are published at the level of financing decisions and disbursements are published at the level of contracts.
At the time of the audit, DG ECHO did not publish real payment transactions but estimated payments. 
At the time of the audit, DG ECHO did not publish real payment transactions but estimated payments.
Since then, this has been changed and real payments are now published. 
Since then, this has been changed and real payments are now published.
Box 8 – Examples of errors found in data published in the IATI d-portal For project 15, corrective action has already taken place through a technical rider to modify the contracted amount. 
Box 8 – Examples of errors found in data published in the IATI d-portal For project 15, corrective action has already taken place through a technical rider to modify the contracted amount.
The Commission would like to highlight that the obligations related to transparency imposed on the entities entrusted with the implementation of the Union budget under indirect management are outlined in the agreements concluded with these entities for each action implemented. 
The Commission would like to highlight that the obligations related to transparency imposed on the entities entrusted with the implementation of the Union budget under indirect management are outlined in the agreements concluded with these entities for each action implemented.
Under the templates applicable at the time of the audit the relevant rules differ, depending on whether the Union is the only donor or whether other donors contribute to the project as well: - where the Union is the only donor, the UN body is required to publish information relating to its contractors and grant beneficiaries on an annual basis. 
Under the templates applicable at the time of the audit the relevant rules differ, depending on whether the Union is the only donor or whether other donors contribute to the project as well: - where the Union is the only donor, the UN body is required to publish information relating to its contractors and grant beneficiaries on an annual basis.
Moreover, for every completed project, the 6 
Moreover, for every completed project, the 6
financial report has to include the exact link to the webpage where information on contractors and grant beneficiaries is available. - for multi-donor actions, the publication of information on contractors and grant recipients must follow the rules of the International Organisation. 
financial report has to include the exact link to the webpage where information on contractors and grant beneficiaries is available. - for multi-donor actions, the publication of information on contractors and grant recipients must follow the rules of the International Organisation.
The obligation of publication is one of the elements that can be checked by the Commission in its monitoring of projects. 
The obligation of publication is one of the elements that can be checked by the Commission in its monitoring of projects.
In indirect management, an additional verification of the publication by the Commission would not be justified. 
In indirect management, an additional verification of the publication by the Commission would not be justified.
Box 9 – Examples of UN bodies not publishing information on EU funds sub-granted to NGOs The Commission refers to its reply to paragraph 62. 
Box 9 – Examples of UN bodies not publishing information on EU funds sub-granted to NGOs The Commission refers to its reply to paragraph 62.
CONCLUSIONS AND RECOMMENDATIONS 64. 
CONCLUSIONS AND RECOMMENDATIONS 64.
Recommendation 1 – Improve the reliability of information on NGOs The Commission does not accept this recommendation. 
Recommendation 1 – Improve the reliability of information on NGOs The Commission does not accept this recommendation.