natgillin/translations-raw huggingface dataset:
at der om nødvendigt træffes foranstaltninger til at sikre, at kontrolsystemerne fungerer effektivt i overensstemmelse med stk. 2.
Each Union institution and each Union body referred to in Article 70 shall inform the European Parliament, the Council, the Court of Auditors and the accounting officer of the Commission within two weeks of the appointment and the termination of the duties of authorising officers by delegation, internal auditors and accounting officers, and of any internal rules it adopts in respect of financial matters.
Hvis en ansat, der deltager i den økonomiske forvaltning af og kontrollen med transaktionerne, finder, at en beslutning, som dennes overordnede pålægger vedkommende at effektuere eller acceptere, er i strid med gældende regler, med princippet om forsvarlig økonomisk forvaltning eller med de faglige regler, som vedkommende skal overholde, underretter vedkommende sin nærmeste umiddelbart overordnede herom.
Each Union institution shall inform the Court of Auditors of delegation decisions and of the appointment of imprest administrators under Articles 79 and 88.
Hvis den ansatte gør dette skriftligt, skal den nærmeste umiddelbart overordnede svare skriftligt.
Article 74
Hvis den umiddelbart overordnede ikke reagerer eller bekræfter den oprindelige beslutning eller instruks, og den ansatte finder, at denne bekræftelse ikke er tilstrækkelig i betragtning af de fremsatte forbehold, underretter den ansatte skriftligt den ved delegation bemyndigede anvisningsberettigede herom.
Powers and duties of the authorising officer
Hvis sidstnævnte ikke svarer inden for en rimelig frist afhængig af sagens omstændigheder og under alle omstændigheder senest inden en måned, underretter den ansatte det relevante panel, der er omhandlet i artikel 143.
The authorising officer shall be responsible in the Union institution concerned for implementing revenue and expenditure in accordance with the principle of sound financial management, including through ensuring reporting on performance, and for ensuring compliance with the requirements of legality and regularity and equal treatment of recipients.
I tilfælde af ulovlige aktiviteter, svig eller korruption, som kan skade Unionens interesser, underretter den ansatte de myndigheder og organer, der er udpeget i vedtægten og i EU-institutioners afgørelser om nærmere vilkår og betingelser for interne undersøgelser i forbindelse med forebyggelse af svig, korruption og andre ulovlige aktiviteter til skade for Unionens interesser.
For the purposes of paragraph 1 of this Article, the authorising officer by delegation shall, in accordance with Article 36 and the minimum standards adopted by each Union institution and having due regard to the risks associated with the management environment and the nature of the actions financed, put in place the organisational structure and the internal control systems suited to the performance of his or her duties.
Aftaler med eksterne revisorer, der udfører revisioner af Unionens finansielle forvaltning, skal indeholde en forpligtelse for den eksterne revisor til at underrette den ved delegation bemyndigede anvisningsberettigede om enhver mistanke om ulovlig aktivitet, svig eller korruption, som kan skade Unionens interesser.
The establishment of such structure and systems shall be supported by a comprehensive risk analysis, which takes into account their cost effectiveness and performance considerations.
Den ved delegation bemyndigede anvisningsberettigede redegør over for EU-institutionen for sin virksomhed i en årsberetning, der indeholder oplysninger om de finansielle og forvaltningsmæssige forhold, herunder kontrolresultater, med erklæring om, at vedkommende, medmindre andet er præciseret i eventuelle forbehold vedrørende nærmere afgrænsede indkomst- og udgiftsområder, har rimelig sikkerhed for at:
To implement expenditure, the authorising officer responsible shall make budgetary and legal commitments, shall validate expenditure and authorise payments and shall undertake the preliminary steps for the implementation of appropriations.
oplysningerne i beretningen giver et retvisende og rimeligt billede
To implement revenue, the authorising officer responsible shall draw up estimates of amounts receivable, establish entitlements to be recovered and issue recovery orders.
de midler, der var afsat til de i beretningen beskrevne aktiviteter, er anvendt til de tilsigtede formål og i overensstemmelse med princippet om forsvarlig økonomisk forvaltning, og
Where appropriate, the authorising officer responsible shall waive established entitlements.
at de eksisterende kontrolprocedurer giver de nødvendige garantier for de underliggende transaktioners lovlighed og formelle rigtighed.
In order to prevent errors and irregularities before the authorisation of operations and to mitigate risks of non-achievement of objectives, each operation shall be subject at least to an ex ante control relating to the operational and financial aspects of the operation, on the basis of a multiannual control strategy which takes risk into account.
Årsberetningen skal indeholde oplysninger om de transaktioner, der er gennemført i forhold til de opstillede mål og overvejelser vedrørende præstation i de strategiske planer, om de dermed forbundne risici, om, hvordan de disponible ressourcer er udnyttet, og om det interne kontrolsystems efficiens og effektivitet.
The extent in terms of frequency and intensity of the ex ante controls shall be determined by the authorising officer responsible taking into account the results of prior controls as well as risk-based and cost-effectiveness considerations, on the basis of the authorising officer’s own risk analysis.
Beretningen skal inkludere en overordnet vurdering af omkostningerne og fordelene ved kontrollen og oplysninger om, i hvilket omfang de godkendte aktionsudgifter bidrager til at nå Unionens strategiske mål og skaber en merværdi på EU-plan.
In case of doubt, the authorising officer responsible for validating the relevant operations shall, as part of the ex ante control, request complementary information or perform an on-the-spot control in order to obtain reasonable assurance.
Kommissionen udarbejder en sammenfatning af årsberetningerne for det foregående år.
For a given operation, the verification shall be carried out by staff other than those who initiated the operation.
De anvisningsberettigedes årsberetninger for regnskabsåret og, hvor det er relevant, de ved delegation bemyndigede anvisningsberettigede i EU-institutionerne, EU-organerne, de europæiske kontorer og agenturerne offentliggøres senest den 1. juli det følgende regnskabsår på webstedet for den pågældende EU-institution eller det pågældende europæiske kontor, EU-organ eller agentur på en lettilgængelig måde, med forbehold af behørigt begrundede fortroligheds- og sikkerhedshensyn.
The staff who carry out the verification shall not be subordinate to the members of staff who initiated the operation.
De ved delegation bemyndigede anvisningsberettigede registrerer for hvert regnskabsår de kontrakter, der er indgået efter udbud med forhandling, jf. bilag I, punkt 11.1, litra a)-f), og punkt 39.
The authorising officer by delegation may put in place ex post controls to detect and correct errors and irregularities of operations after they have been authorised.
Hvis andelen af udbud med forhandling set i forhold til antallet af kontrakter tildelt af samme ved delegation bemyndigede anvisningsberettigede er steget væsentligt i forhold til tidligere år, eller hvis denne andel er betydeligt større end det gennemsnit, der er registreret i EU-institutionen, aflægger den ansvarlige anvisningsberettigede rapport til den pågældende EU-institution og redegør for de foranstaltninger, der eventuelt er truffet for at ændre på denne tendens.
Such controls may be organised on a sample basis according to risk and shall take account of the results of prior controls as well as cost-effectiveness and performance considerations.
Hver EU-institution fremsender en rapport vedrørende udbud med forhandling til Europa-Parlamentet og Rådet.
The ex post controls shall be carried out by staff other than those responsible for the ex ante controls.
For Kommissionens vedkommende vedlægges denne rapport som bilag til den sammenfatning af årsberetningerne, der er omhandlet i stk. 9.
The staff responsible for the ex post controls shall not be subordinate to the members of staff responsible for the ex ante controls.
Artikel 75
The rules and modalities, including timeframes, for carrying out audits of the beneficiaries shall be clear, consistent and transparent, and shall be made available to the beneficiaries when signing the grant agreement.
De anvisningsberettigedes opbevaring af bilag
Authorising officers responsible and staff responsible for budget implementation shall have the necessary professional skills.
Den anvisningsberettigede etablerer papirbaserede eller elektroniske systemer til opbevaring af originale bilag knyttet til budgetgennemførelsen.
In each Union institution, the authorising officer by delegation shall ensure the following:
Sådanne bilag skal opbevares i mindst fem år regnet fra Europa-Parlamentets meddelelse af decharge for det regnskabsår, som bilagene vedrører.
that the authorising officers by subdelegation and their staff receive regularly updated and appropriate information and training concerning the control standards and the methods and techniques available for that purpose;
Uden at dette berører stk. 1, skal bilag vedrørende transaktioner under alle omstændigheder opbevares indtil udgangen af året efter, at de pågældende transaktioner er endeligt afsluttet.
that measures are taken, where needed, to ensure the effective and efficient functioning of the control systems in accordance with paragraph 2.
Personoplysninger i bilag slettes om muligt, når disse oplysninger ikke er nødvendige med henblik på budgetdecharge, kontrol og revision.
If a member of staff, involved in the financial management and control of transactions, considers that a decision he or she is required by his or her superior to apply or to agree to is irregular or contrary to the principle of sound financial management or the professional rules which that member of staff is required to observe, he or she shall inform his or her hierarchical superior accordingly.
Artikel 37, stk. 2, i forordning (EF) nr. 45/2001 finder anvendelse på opbevaring af trafikdata.
If the member of staff does so in writing, the hierarchical superior shall reply in writing.
Artikel 76
If the hierarchical superior fails to take action or confirms the initial decision or instruction and the member of staff believes that such confirmation does not constitute a reasonable response to his or her concern, the member of staff shall inform the authorising officer by delegation in writing.
EU-delegationschefernes beføjelser og opgaver
If that officer does not reply within a reasonable time given the circumstances of the case and in any event within a month, the member of staff shall inform the relevant panel referred to in Article 143.
Hvis EU-delegationschefer fungerer som anvisningsberettigede ved videredelegation i overensstemmelse med artikel 60, stk. 2, er de underlagt Kommissionen som den EU-institution, der er ansvarlig for fastsættelsen, udøvelsen, overvågningen og vurderingen af deres opgaver og ansvar som anvisningsberettigede ved videredelegation, og de samarbejder tæt med Kommissionen om korrekt gennemførelse af midlerne, navnlig med henblik på at sikre de finansielle transaktioners lovlighed og formelle rigtighed, overholdelse af princippet om forsvarlig økonomisk forvaltning i forvaltningen af midlerne og effektiv beskyttelse af Unionens finansielle interesser.
In the event of any illegal activity, fraud or corruption which may harm the interests of the Union, the member of staff shall inform the authorities and bodies designated in the Staff Regulations and in the decisions of Union institutions concerning the terms and conditions for internal investigations in relation to the prevention of fraud, corruption and any other illegal activity detrimental to the interests of the Union.
De er underlagt Kommissionens interne regler og Kommissionens charter ved gennemførelsen af de finansielle forvaltningsopgaver, der er videredelegeret til dem.
Contracts with external auditors carrying out audits of the financial management of the Union shall provide for an obligation of the external auditor to inform the authorising officer by delegation of any suspected illegal activity, fraud or corruption which may harm the interests of the Union.
De kan ved udførelsen af deres funktioner bistås af kommissionsansatte ved EU-delegationerne.
The authorising officer by delegation shall report to his or her Union institution on the performance of his or her duties in the form of an annual activity report containing financial and management information, including the results of controls, declaring that, except as otherwise specified in any reservations related to defined areas of revenue and expenditure, he or she has reasonable assurance that:
EU-delegationschefer træffer til det formål de nødvendige foranstaltninger for at forhindre enhver situation, som kan bringe Kommissionens evne til at leve op til sit ansvar for gennemførelsen af det budget, de er pålagt ved videredelegation, i fare og forhindre enhver konflikt mellem prioriteter, der sandsynligvis kan få indvirkning på de finansielle forvaltningsopgaver, som de varetager ved videredelegation.
the information contained in the report presents a true and fair view;
Opstår der en situation eller en konflikt som omhandlet i andet afsnit, underretter EU-delegationschefer straks Kommissionens og EU-Udenrigstjenestens ansvarlige generaldirektører herom.
the resources assigned to the activities described in the report have been used for their intended purpose and in accordance with the principle of sound financial management; and
Disse generaldirektører træffer passende foranstaltninger til afhjælpning af situationen.
the control procedures put in place give the necessary guarantees concerning the legality and regularity of the underlying transactions.
EU-delegationschefer, der befinder sig i en situation som den, der er omhandlet i artikel 74, stk. 8, henviser spørgsmålet til det panel, der er omhandlet i artikel 143.
The annual activity report shall include information on the operations carried out, by reference to the objectives and performance considerations set in the strategic plans, the risks associated with those operations, the use made of the resources provided and the efficiency and effectiveness of internal control systems.
Er der tale om ulovlig aktivitet, svig eller korruption, der vil kunne skade Unionens interesser, underretter delegationschefen de myndigheder og organer, der er udpeget i den relevante lovgivning.
The report shall include an overall assessment of the costs and benefits of controls and information on the extent to which the operational expenditure authorised contributes to the achievement of strategic objectives of the Union and generates EU added value.
EU-delegationschefer, der fungerer som anvisningsberettigede ved videredelegation i overensstemmelse med artikel 60, stk. 2, aflægger rapport til deres ved delegation bemyndigede anvisningsberettigede, således at sidstnævnte kan indføje rapporterne i den årsberetning, der er omhandlet i artikel 74, stk. 9.
The Commission shall prepare a summary of the annual activity reports for the preceding year.
EU-delegationschefers rapporter skal indeholde oplysninger om efficiensen og effektiviteten af interne kontrolsystemer, der er etableret i deres delegation, og om forvaltningen af opgaver, de varetager ved subdelegation, samt indeholde den i artikel 92, stk. 5, tredje afsnit, omhandlede erklæring.
The annual activity reports for the financial year of the authorising officers and, where applicable, authorising officers by delegation of Union institutions, Union bodies, European offices and agencies shall be published by 1 July of the following financial year on the website of the respective Union institution, Union body, European office or agency in an easily accessible way, subject to duly justified confidentiality and security considerations.
Disse rapporter vedføjes årsberetningen fra den ved delegation bemyndigede anvisningsberettigede som bilag og stilles til rådighed for Europa-Parlamentet og Rådet under behørig hensyntagen til deres fortrolige karakter, hvor det er relevant.
The authorising officer by delegation shall, for each financial year, record contracts concluded by negotiated procedures in accordance with points (a) to (f) of point 11.1 and point 39 of Annex I. If the proportion of negotiated procedures in relation to the number of contracts awarded by the same authorising officer by delegation increases significantly in relation to earlier years or if that proportion is distinctly higher than the average recorded for the Union institution, the authorising officer responsible shall report to the Union institution setting out any measures taken to reverse that trend.
EU-delegationschefer samarbejder fuldt ud med de EU-institutioner, der er inddraget i dechargeproceduren, og tilvejebringer i givet fald nødvendige supplerende oplysninger.
Each Union institution shall send a report on negotiated procedures to the European Parliament and to the Council.
I den forbindelse kan de anmodes om at deltage i møder i de relevante organer og bistå den ved delegation bemyndigede ansvarlige anvisningsberettigede.
In the case of the Commission, that report shall be annexed to the summary of the annual activity reports referred to in paragraph 9 of this Article.
EU-delegationschefer, der fungerer som anvisningsberettigede ved videredelegation i overensstemmelse med artikel 60, stk. 2, besvarer enhver anmodning fra den anvisningsberettigede, Kommissionen har bemyndiget ved delegation, på Kommissionens egen foranledning eller, når det sker som led i dechargeproceduren, efter anmodning fra Europa-Parlamentet.
Article 75
Kommissionen sikrer, at videredelegationen af beføjelser til EU-delegationschefer ikke er til skade for dechargeproceduren i henhold til artikel 319 i TEUF.
Keeping of supporting documents by authorising officers
Stk. 1, 2 og 3 finder også anvendelse på EU-delegationschefers stedfortrædere, når de fungerer som anvisningsberettigede ved videredelegation i EU-delegationschefers fravær.
The authorising officer shall set up paper-based or electronic systems for the keeping of original supporting documents relating to budget implementation.
Afdeling 3
Such documents shall be kept for at least five years from the date on which the European Parliament gives discharge for the financial year to which the documents relate.
Regnskabsføreren
Without prejudice to the first paragraph, documents relating to operations shall in any case be kept until the end of the year following that in which those operations are definitively closed.
Artikel 77
Personal data contained in supporting documents shall, where possible, be deleted when those data are not necessary for budgetary discharge, control and audit purposes.
Regnskabsførerens beføjelser og opgaver
Article 37(2) of Regulation (EC) No 45/2001 shall apply to the conservation of traffic data.
Hver EU-institution udnævner en regnskabsfører, der i den pågældende institution har ansvaret for følgende:
Article 76
korrekt gennemførelse af betalinger, inkassering af indtægter og inddrivelse af fastlagte fordringer
Powers and duties of Heads of Union Delegations
udarbejdelse og forelæggelse af regnskaberne i overensstemmelse med afsnit XIII
Where Heads of Union delegations act as authorising officers by subdelegation in accordance with Article 60(2), they shall be subject to the Commission as the Union institution responsible for the definition, exercise, monitoring and appraisal of their duties and responsibilities as authorising officers by subdelegation and shall cooperate closely with the Commission with regard to the proper implementation of the funds, in order to ensure, in particular, the legality and regularity of financial transactions, respect for the principle of sound financial management in the management of the funds and the effective protection of the financial interests of the Union.
regnskabsføring i overensstemmelse med artikel 82 og 84
They shall be subject to the internal rules of the Commission and to the Commission Charter for the implementation of the financial management tasks subdelegated to them.
fastlæggelse af regnskabsreglerne, procedurerne samt regnskabskontoplanen i overensstemmelse med artikel 80-84
They may be assisted in their duties by Commission staff of Union delegations.
udformning og godkendelse af regnskabssystemerne og, når det er relevant, godkendelse af de systemer, som den anvisningsberettigede har udformet med henblik på at levere eller dokumentere regnskabsmæssige oplysninger
To this effect, Heads of Union delegations shall take the measures necessary to prevent any situation likely to put at risk the Commission’s capacity to fulfil its responsibility for budget implementation subdelegated to them, as well as any conflict of priorities which is likely to have an impact on the implementation of the financial management tasks subdelegated to them.
likviditetsstyring.
Where a situation or conflict referred to in the second subparagraph arises, Heads of Union delegations shall without delay inform the Directors-General responsible of the Commission and of the EEAS thereof.
Med hensyn til de opgaver, der er omhandlet i første afsnit, litra e), er regnskabsføreren til bemyndiget til når som helst at verificere, at godkendelseskriterierne er overholdt.
Those Directors-General shall take appropriate steps to remedy the situation.
Ansvaret hos EU-udenrigstjenestens regnskabsfører er begrænset til budgetsektionen vedrørende EU-Udenrigstjenesten, som gennemført af EU-Udenrigstjenesten.
If Heads of Union delegations find themselves in a situation as referred to in Article 74(8), they shall refer the matter to the panel referred to in Article 143.
Kommissionens regnskabsfører bevarer ansvaret for hele budgetsektionen vedrørende Kommissionen, herunder regnskabsforanstaltninger vedrørende bevillinger, som ved videredelegation forvaltes af EU-delegationscheferne.
In the event of any illegal activity, fraud or corruption which may harm the interests of the Union, they shall inform the authorities and bodies designated by the applicable legislation.
Kommissionens regnskabsfører fungerer også som regnskabsfører for EU-Udenrigstjenesten med hensyn til gennemførelsen af budgetsektionen vedrørende EU-Udenrigstjenesten.
Heads of Union delegations acting as authorising officers by subdelegation in accordance with Article 60(2) shall report to their authorising officer by delegation so that the latter can integrate their reports in his or her annual activity report referred to in Article 74(9).
Artikel 78
The reports of Heads of Union delegations shall include information on the efficiency and effectiveness of internal control systems put in place in their delegation, as well as on the management of operations subdelegated to them, and provide the assurance referred to in the third subparagraph of Article 92(5).
Udnævnelse af regnskabsføreren og dennes fratræden
Those reports shall be annexed to the annual activity report of the authorising officer by delegation, and shall be made available to the European Parliament and to the Council having due regard, where appropriate, to their confidentiality.
Hver EU-institution udnævner en regnskabsfører blandt tjenestemænd omfattet af vedtægten.
Heads of Union delegations shall fully cooperate with Union institutions involved in the discharge procedure and provide, as appropriate, any necessary additional information.
Regnskabsføreren udvælges af EU-institutionen på grundlag af sine særlige kvalifikationer, som skal være dokumenteret ved eksamensbeviser eller tilsvarende faglig erfaring.
In this context, they may be requested to attend meetings of the relevant bodies and assist the authorising officer by delegation responsible.