natgillin/translations-raw huggingface dataset:
Parallelrevision med den polske rigsrevision
Joint audit with the Supreme Audit Institution of Poland
Parallelrevisionen afdækkede også andre eksempler på god praksis.
The joint audit provided other examples of good practice:
11. Parlamentet afgav den 18. april 2018 decharge til Kommissionen og godkendte dermed EU's regnskab for 2016.
11. On 18 April 2018, the Parliament decided to grant discharge to the Commission and thereby approve the EU accounts for 2016.
Parlamentet besluttede også at udskyde dechargen for Det Europæiske Asylstøttekontor (EASO), som i øjeblikket bliver undersøgt af Det Europæiske Kontor for Bekæmpelse af Svig (OLAF) for en række uregelmæssigheder.
The Parliament also decided to postpone the discharge to the European Asylum Support Office, which is currently under investigation by the European Anti-Fraud Office in connection with a number of irregularities.
Parlamentet fremhævede en række områder, hvor Kommissionen og medlemslandene kan styrke dette:
The Parliament highlighted a number of issues that the Commission and Member States might address in this respect:
Parlamentet giver desuden decharge til de øvrige EU-institutioner, fx Rådet, Revisionsretten og EU-Domstolen.
The Parliament also grants discharge to other institutions in the EU like, for instance, the Council, the ECA and the Court of Justice of the European Union.
12. Parlamentet glædede sig over, at Revisionsretten afgav en blank erklæring om EU's regnskab for 2016, og udtrykte tilfredshed med, at de indtægter og forpligtelser, der lå til grund for regnskabet, i alt væsentligt var lovlige og formelt rigtige.
12. The Parliament welcomed the information that the ECA had issued a clean opinion on the EU accounts for 2016 and expressed satisfaction with the assessment that the revenue and commitments underlying the accounts, taken as a whole, were legal and regular.
4. Parlamentet Meddeler decharge til Kommissionen og godkender herigennem Kommissionens regnskab
4. The Parliament Grants discharge to the Commission and by doing so approves the Commission's accounts
Parlamentet opfordrede derfor Kommissionen og Revisionsretten til at lægge vægt på, at projekterne er bæredygtige og hensigtsmæssige (giver de value for money?).
Therefore, the Parliament called on the Commission and the ECA to prioritise sustainable and appropriate projects (projects that provide value for money).
18. Parlamentet opfordrede endelig Kommissionen til at gå ind mere proaktivt for at hjælpe medlemslande, der har svært ved at få anvendt de udestående midler, og bruge alle de muligheder for teknisk bistand, der er til rådighed.
18. Lastly, the Parliament called on the Commission to assist more actively the Member States that find it difficult to absorb available funding, and use the available resources for technical assistance.
Parlamentet opfordrede Kommissionen til at fremskynde programmerne og dermed også betalingerne på navnlig samhørighedsområdet.
The Parliament called on the Commission to speed up delivery of the programmes and related payments, particularly in the cohesion policy area.
15. Parlamentet understregede, at det er vigtigt at styrke EU-institutionernes demokratiske legitimitet ved at forbedre gennemsigtigheden og ansvarligheden.
15. The Parliament stressed the importance of further strengthening the democratic legitimacy of the EU institutions by improving transparency and accountability.
Parlamentets beslutning blev truffet på baggrund af en positiv henstilling fra Rådet fra den 20. februar 2018.
The Parliament made its decision based on a recommendation by the Council of 20 February 2018.
14. Parlamentets dechargeafgørelse er ledsaget af en række bemærkninger og anbefalinger til Kommissionens og medlemslandenes forvaltning af EU-midler.
14. The Parliament's discharge decision is supplemented with a number of comments and recommendations to the Commission's and the Member States' management of EU funds.
PASS bidrager bl.a. til, at landbrugets (herunder foræd- lingsindustrien) investeringer accelereres.
PASS contributes to accelerating agricultural investments (including the
PASS hjælper landbrugsvirksomheder med at udvikle forretningsplaner og yder kreditgarantier til virksomhederne.
PASS assists agricultural enterprises in developing business plans and provides credit guarantees to the enterprises.
Peer reviewet forventes gennemført i 2014 eller 2015.
The peer review is expected to take place in 2014 or 2015.
Penge- og realkreditinstitutters henlæggelser
Banks and mortgage banks' provisions.
Pengeinstitutterne i gruppe 2 er de mellemstore institutter med en arbejdende kapital på mellem 10 mia. kr. og 50 mia. kr.
Group 2 banks are medium-sized credit institutions with capital employed ranging from DKK 10bn to DKK 50bn.
Performance Assessment Framework (PAF) anvendes til at vurdere fremskridtene på de årlige reviews af general budgetstøtte.
Performance Assessment Framework (PAF) is used to assess progress made at the annual reviews of the general budget support.
Perioden 2000-2006 blev for Danmarks vedkommende først lukket fuldt ud i 2013.
As far as Denmark is concerned, the 2000-2006 period was not fully closed until 2013.
Perioden 2000-2006 blev lukket i 2013.
The 2000-2006 period was closed in 2013.
Perioden 2007-2013 er ikke lukket endnu, og det er derfor ikke på nuværende tidspunkt muligt at klarlægge, hvor stor en del af denne ramme der ender med at blive udnyttet.
The 2007-2013 period has not yet been closed and the absorption rate cannot therefore currently be determined.
Perioden 2007-2011 er valgt, idet der findes konsoliderede regnskabstal for denne periode.
The summary covers the period 2007-2011 because consolidated accounting figures are available for these years.
Person, der har fuldmagt til at repræsentere en kontohaver.
Person authorised to represent an account holder.
Personale (Finanstilsynet)
Staff (FSA)
Personaleforbrug og -afgang (opgjort i årsværk) (Antal)
Staff requirements and wastage (full-time equivalent (FTE)) (Number)
Personaleomsætningen har i staten generelt over samme periode ligget lavere – og særligt i 2007 er personaleomsætningen i Finanstilsynet væsentligt højere.
As for the government in general, staff turnover during the same period was lower – and in 2007 in particular, staff turnover in the FSA was considerably higher.
Personalet uddannes til at kunne varetage opdateringsprocessen i markbloksyste- met, og landmændene vejledes om vigtigheden af at indberette ændringer i markblokkene.
Staff of the Agency is trained to update the field block system, and the importance of reporting changes in the field blocks is impressed on the farmers.
Persontransport – moms Post og porto – moms
Improvement of employee share programs
Phishingangreb retter sig direkte mod it-systemets brugere i modsætning til hackeran- greb, der retter sig mod systemets software eller serveren.
Phishing attacks are aimed directly at IT system users as opposed to attacks by hackers that are aimed at system software or servers.
Pilot i F-35 kampfly.
Pilot in F-35 combat aircraft.
Piloternes arbejdsforhold
Pilots’ working conditions
Pilotfasen evalueres medio 2007, hvor der ligeledes skal træffes beslutning om fremtidige målinger, herunder finansiering og organisatorisk forankring.
The pilot phase will be reviewed in mid 2007, at which point also future measurement activities will be determined, including financing and organisational anchoring.
Pilotprojektet viste, at virksomhederne var bedre forberedt på Finanstilsynets spørgsmål, og at nogle virksomheder havde fået et bedre overblik over Finanstilsynets fokusområder.
The pilot project showed that companies were better prepared for the FSA’s questions and that some had gained a better overview of the FSA’s focus areas.
Pinngortitaleriffik (Grønlands Naturinstitut)
Pinngortitaleriffik (The Greenland Institute of Natural Resources)
Placeres kontrollen sammen med restancekontrollen, som i dag foretages af E&S, vil det arbejdsmæssigt kunne gøres i samme session og betyde en væsentlig serviceforbedring i forhold til de lovlydige virksomheder.
If the control is performed together with the arrears control today performed by E&S, it can be carried out in one work run, which will significantly improve service levels for law- abiding businesses.
Planen tager udgangspunkt i, at Forsvaret fortsat skal kunne løse de nuværende opgaver, og forudsætter, at F-16 flyene er operativt anvendelige i overgangsperioden, og at nye kampfly gradvist overtager F-16 flyenes opgaver.
The plan assumes that the Defence must be able to continue performing its existing tasks, that the F-16 is operational in the transitional period, and that new combat aircraft will gradually take over the tasks performed by the F-16.
Planerne forventes at blive implementeret i den nye fase af programmet.
These plans are expected to be implemented in the new programme phase.
Planlagte og gennemførte undersøgelser i pengeinstitutter i 2008 (Antal)
Bank inspections planned and completed in 2008 (Number)
Planlagte undersøgelser
Planned inspections
Planlægning af merarbejde
Planning of overtime
Planlægning og faglighed i de fysiske kontroller.
Planning and quality of on-the-spot checks.
Planlægning og gennemførelse af tilsyn
Supervision planning and performance
Planlægning og gennemførelse af tilsyn‌
Supervision planning and performance‌
Planlægningen af kontrolbesøgene sker ud fra en risikoanalyse af samtlige landbrugsudgifter fordelt på fonde, ordninger og lande.
The audit visits are planned on the basis of a risk analysis of all agricultural expenditure broken down on funds, schemes and Member States.
Planlægningssystemet blev delvist taget i brug i 2010, men effekten af dette blev modsvaret af et generelt fald i produktiviteten vedrørende arealkontrol i de lokale afdelinger, bl.a. som følge af uro ved udsigt til ændret kørselsaftale og flytning af afdelinger i forbindelse med den ændrede distriktsstruktur.
Parts of the planning system were in operation in 2010, but the positive impact hereof was balanced by a general drop in productivity; due to concern among staff in the organisation at the prospect of a mileage scheme being changed and the potential move of departments as a consequence of the changed structure of the regions, the productivity of area control dropped in the regional offices.
Plantedirektoratet
Plant Directorate
Plantedirektoratet anbefalede i et notat fra 2007 til FødevareErhverv at etablere et særskilt specialiseret kontrollørkorps til at kontrollere samtlige krydsoverensstemmelseskrav.
In a memorandum from 2007 to the Food Agency, the Plant Directorate recommended the establishment of a separate specialized body of controllers to check all cross-compliance requirements.
Plantedirektoratet foretager årligt en kvalitetssikring af 40 sager, der er blevet godkendt ved telekontroller.
Annually, 40 applications, whose eligibility has previously been confirmed by remote sensing, are being subjected to quality assurance by the Plant Directorate.
Plantedirektoratet, Fødevarestyrelsen og kommunerne udfører hvert år på stikprøvebasis fysisk kontrol med, at disse krav overholdes.
Each year, the Plant Directorate, the Danish Veterinary and Food Administration (’the Food Administration’) and the municipalities physically check compliance with the requirements.
Plantedirektoratet gennemfører årlig kvalitetskontrol af en række teleopmålingskontrol- ler, der tidligere er blevet godkendt af Det Jordbrugsvidenskabelige Fakultet ved Aarhus Universitet.
The Plant Directorate is implementing annual quality checks of remote-sensing controls that have previously been approved by the Faculty of Agricultural Sciences at Aarhus University.
Plantedirektoratet gennemførte i 2010 i samarbejde med FødevareErhvervs interne revision en genkontrol hos 16 ansøgere.
The Plant Directorate rechecked 16 farmers in 2010 in collaboration with the internal auditors of the Food Agency.
Plantedirektoratet har etableret et centralt kontrolkontor, der har det samlede ansvar for planlægning og gennemførelse af arealkontrollen.
The Plant Directorate has established a control coordination unit, which has the overall responsibility for coordinating control activities.
Plantedirektoratet har i rapporten for kvalitetskontrollen af telemålingen for 2010 vurderet, at kvaliteten af telekontrollen – set over en årrække – er blevet væsentligt forbedret.
In its report on the quality assurance of remote sensing in 2010, the Plant Directorate concludes that the quality of remote-sensing control has improved considerably over a period of years.
Plantedirektoratet konstaterede endvidere, at der er en tendens til, at teleopmålingen resulterer i et større areal end kontrolopmålingen.
The Plant Directorate also established that areas measured by remote sensing tend to appear larger than when the areas are control measured.
Plantedirektoratet og FødevareErhverv har fra 2008 foretaget elektronisk udveksling af oplysninger til brug for kontrollen.
As from 2008, the Plant Directorate and the Food Agency have exchanged information electronically for the purpose of the control.
Plantedirektoratet og FødevareErhverv har på baggrund af Europa-Kommissionens kritik besluttet at gennemføre workshopper for kontrollørerne om støtteberettigede arealer.
The Plant Directorate and the Food Agency have on the basis of the Commission’s conclusions decided to arrange workshops on assessment of eligible areas for the inspectors.
Plantedirektoratet oprettede i marts 2010 en kvalitetsenhed med henblik på at styrke kvalitetssikringen af de udførte kontroller.
In March 2010, the Plant Directorate established a quality assurance unit in order to strengthen the quality of control.
Plantedirektoratet udarbejder en samlet risikoanalyse for alle de krav, hvor direktoratet har ansvar for kontrollen.
The Plant Directorate prepares an overall risk analysis for all the requirements the Directorate is responsible for checking.
Plantedirektoratet udfører en stikprøvebaseret fysisk kontrol med, om ansøgerne har angivet korrekte oplysninger om det areal, der søges støtte til.
The Danish Plant Directorate is conducting spot-check inspections in order to ascertain the correctness of the data on farmland size which the farmers have entered in their application forms.
Plantedirektoratet vurderer, at teleopmålingskontrollen er blevet forbedret i 2009
According to the Plant Directorate, the quality of remote-sensing control has improved in 2009
Plantedirektoratets kontrol hos bedrifterne foretages på baggrund af en stikprøve udvalgt af Fødevare- Erhverv, hvor der foretages en kontrol af alle potentielt støtteberettigede dyr (fx overholdelse af krav om øremærkning) samt dokumentkontrol af dyr afgået til slagtning.
The control conducted by the inspectors of the Plant Directorate at the farms is based on a sample selected by the Food Agency and it includes a check of all eligible animals (e.g. compliance with the earmarking requirements), and control of documents relating to animals that have been sent to slaughter.
Plantedirektoratets kontrollører bruger også systemet ved indberetning af kontrolresultaterne.
The Plant Directorate inspectors also use the system for reporting of control results.
Plantedirektoratets kontrollører foretager en opfølgende kontrol af de marker, hvor billedmaterialet alene ikke er tilstrækkeligt til at foretage en sikker kontrol.
If the photo material does not suffice to ensure correct control, the inspectors from the Plant Directorate will follow up the control with physical inspections of the respective fields.
Plantedirektoratets kontrollører havde ikke korrigeret markblokregistret for arealer, der ikke var støtteberettigede.
the Plant Directorate inspectors had not adjusted the block index for ineligible areas.
Plantedirektoratets kvalitetskontrol af telekontroller
Quality control of remote-sensing controls as performed by the Plant Directorate
Polen Ungarn Cypern Danmark
Poland Hungary Cyprus Denmark
Politi- og anklagemyndigheden ...............................
The Police and Public Prosecutor’s Office ...............
Politiets og SØK’s rolle er, som efterforsknings- og anklagemyndighed, at efterforske anmeldte sager og forberede sagerne til behandling ved domstolene.
The role of the police and SØK as investigation authority and prosecution service is to investigate cases reported and prepare them for trial.
Portalen blev åbnet i 2003 og er siden reorganiseret på baggrund af en evaluering af portalen.
The portal was launched in 2003 and has since been reviewed which provided basis for a reorganisation of the portal.
Portalen tilbyder offentlige udbydere og private leverandører vejledning i, viden om og værktøjer til udbud af offentlige serviceopgaver med det formål at lette samarbejdet mellem virksomheder og det offentlige.
The Agency for Governmental Management has developed a data warehouse superstructure "Olivia" to Navision Stat which contains all registrations made by authorities in Navision Stat in one database.
Posten som formand for statsrevisorerne varetages af et medlem af oppositionen.
The office of chairman of the Public Accounts Committee is held by a member of the opposition.
Potentiale i forhold til omlægning af flere hektar
Potential for conversion of more land to organic farming
Praksis efter straffeloven viser, ifølge Finanstilsynet, at der skal en betydelig bevisbyrde til, før domstolene frakender personer retten til at virke i et bestemt erhverv.
According to the FSA, cases decided pursuant to the Danish Criminal Code show that a substantial burden of proof is required before the courts can disqualify persons from carrying on specific business.
Praksis ved oprettelse af personkonti
Practice for opening person holding accounts
Pressen beskrev, hvordan antallet af oprettede personkonti i 2009 var steget markant i det danske kvoteregister, og det blev kædet sammen med, at det danske kvoteregister – i modstrid med EU-reglerne om kvo- teregistre – ikke havde opkrævet dokumentation fra personer, der ønskede at oprette en personkonto i Kvoteregisteret.
The media described how the number of person holding accounts opened in 2009 had increased sharply in the Danish Registry and linked this with the Danish Registry’s failure – contrary to the EU rules on emission trading registries – to require documentation from persons wishing to open a person holding account with the Registry.
Principperne giver donorerne mulighed for gennem den løbende dialog med Tanzanias regering at påvirke den politik, som landet fører.
Through the ongoing dialogue with Tanzania’s government, these principles enable donors to influence the policy that the country pursues.
Principperne vedrørende momsafregning og momskarru- selsvindel er mere udførligt beskrevet i bilag 1.
The principles of VAT settlement and VAT carousel fraud are described in detail in appendix 1.
Princippet bag opkrævningen er, at hvert EU-land bidrager med samme procentvise andel af deres BNI, dog med enkelte korrektioner.
In principle each Member State should contribute the same percentage of their GNI, but a correction mechanism can be applied.
Princippet i moms- karruselsvindlen er uændret, og handlen medfører samme tab af moms som illustreret i figur 2.
The VAT carousel fraud principle is unchanged, and the transaction results in the same VAT loss as illustrated in figure 2.
Princippet i momsafregning
The VAT settlement principle
Princippet i momskarruseller, der medfører tab af moms for den danske stat
The VAT carousel fraud principle which results in loss of VAT for the Danish government
Prioritering af søopmåling
Prioritisation of hydrographic surveying
Prioritering og produktionsmål for søkortlægning
Prioritisation and targets for nautical chart production
Prioritet 1: En kvalificeret arbejdsstyrke (bedre job) Prioritet 2: Udvidelse af arbejdsstyrken (flere job).
Priority 1 – developing the skills of the work force (better jobs); Priority 2 – expanding the work force (more jobs).
Prisfastsættelse af for få risici kan betyde, at de faktiske levetidsomkostninger bliver højere end beregnet.
Underestimating the costs of risks may make the actual life-cycle costs higher than originally estimated.
Prisfastsættelse af risici er en måde at sikre, at levetidsomkostningerne afspejler de risici, som Forsvaret vurderer, der er forbundet med kandidaterne.
This is done to ensure that the life-cycle cost reflects the risks associated with each of the candidates.
Prisfastsættelse af risici er en måde at sikre, at levetidsomkostningerne afspejler forventede risici.
Cost-estimating risks is a way of ensuring that the life-cycle costs reflect the expected risks.
Privat revisionsfirma
Private auditing firm
Private virksomheder er forpligtede til at aflevere digitale oplysninger til staten, og borgere registreres uden nødvendigvis at ønske det.
Private businesses are obliged to submit digital information to the government and the government registers data on the citizens – sometimes contrary to their wishes.
Problemer med at anvende nyt GPS-udstyr
Problems related to the application of new GPS equipment
Problemerne har betydet, at denne del af erhvervssektorprogram- mets nye fase, der løber fra 2008 til 2013, endnu ikke er kommet i gang.
As a consequence, this component of the new programme period of the Business Sector Programme Support, running from 2008 to 2013, has not yet been launched.
Problemerne har vedrørt manglende politisk engagement og institutionel kapacitet fra tanzanisk side til at gennemføre de nødvendige reformer.
These problems related to lack of political commitment and institutional capacity on the part of the Tanzanians to carry out the necessary reforms.
Problemerne i fase 2 var manglende forbrug på programmet, manglende resultater samt manglende strategisk styring og implementering af anbefalinger fra re- views.
The problems in phase 2 were inadequate use of the programme potential, inadequate results and inadequate strategic management and implementation of review recommendations.
Problemerne vedrørte bl.a. afvigelser mellem FødevareErhvervs oplysninger og ansøgernes indsendte oplysninger.
The problems identified concerned deviations between the Agency’s data and those submitted by the applicants.
Problemstillingen blev også drøftet ved reviewet af generel budgetstøtte i november 2009.
This issue was also discussed at the review of General Budget Support in November 2009.
Problemstillingen med Europa-Kommissionens spørgsmål vedrørende Skatteministeriets håndtering af debitorer er efter Rigsrevisionens opfattelse et godt eksempel på kompleksiteten i udmøntning af EU-lovgivning, som understreger vigtigheden af koordinering og juridisk kvalitetssikring på tværs af ministerområder.
In the opinion of Rigsrevisionen, the Commission’s questions about the Ministry of Taxation’s handling of debtors reflect the complexity attached to implementing EU legislation and highlights the importance of coordination and legal quality assurance across ministerial remits.
Problemstillingerne vedrørende opgørelse behandles som led i arbejdet med det konsoliderede EU-regnskab.
Issues relating to the statement of EU revenue and expenditure will be addressed in connection with the work on consolidating the EU accounts.
Proceduren er således en fast bestanddel af regnskabsgodkendelsen.
The procedure is thus a fixed component part of the certification of accounts.
Procedurer for reviews gennemført med andre donorer er præciseret i de seneste retningslinjer.
Procedures for reviews that are carried out in partnership with other donors are specified in the most recent version of the guidelines.
Processen er fuldt implementeret i 2011.
The process was fully implemented in 2011.
Processen for underkendelser
Conformity clearance procedure – financial corrections
Processen forløb ikke tilfredsstillende, idet der blev konstateret fejl i knap 50 % af telemålingerne, som blev udført i samarbejde med Det Jordbrugsvidenskabelige Fakultet under Aarhus Universitet.
The control did not progress entirely satisfactory, as errors were detected in almost 50 per cent of the remote-sensing controls that were performed in collaboration with the Faculty of Agricultural Sciences at Aarhus University.
Producenten har fortsat problemer med systemet, og udviklingen er forsinket.
The manufacturer continues to address problems with the system, and its development is delayed.