natgillin/translations-raw huggingface dataset:
årlige aktivitetsrapporter fra generaldirektorater bør indeholde oplysninger om forbehold vedrørende risici for Unionens budget, og disse forbehold bør kun ophæves, når svaghederne er blevet afhjulpet ved hjælp af medlemsstaternes indsats og afhjælpning af regelstridige udgifter, og også årlige aktivitetsrapporter om fejlprocenter og anslået tilbageværende risiko, navnlig når medlemsstaterne har gennemført korrigerende foranstaltninger
Notes furthermore that some audit reports of several Member States, which constitute one of the elements feeding into the Commission’s declaration of assurance, are themselves often faulty, underestimate the level of risk and error and are therefore partially unreliable [12]; notes furthermore that the Court of Auditors only recently confirmed that ‘(…) the European Commission cannot unquestioningly rely on the results of audits performed by the Member States in relation to Union regional funding appropriations’ [13];
udarbejdelse af en ny horisontal beretning om, hvordan nye forebyggende og korrigerende værktøjer gennemføres under FFR 2014-2020 og vurdering af enhver risiko som følge af manglende endelig lovgivning sammenlignet med Kommissionens forslag
Commission’s Reservations, reasons for binding commitments
strømlining af kontradiktoriske procedurer og forligsprocedurer, for at hele den efterprøvende regnskabsafslutning vil blive afkortet til to år i alle standardsager som omtalt punkt 40
Recalls that, when it took office in 2005, the Barroso Commission made it one of its objectives to enhance accountability ‘by striving for a positive declaration of assurance from the European Court of Auditors’ [14];
gennemførelse af omfattende handlingsplaner for Frankrig og Portugal på landbrugsområdet, herunder en opdatering af deres markidentifikationssystemer som anmodet i punkt 44
Recalls that good cooperation is vital, especially in the area of shared management; therefore, urges all relevant actors involved in Union decision making to increase efficiency, notably by drafting eligibility rules that are simple and verifiable, by establishing clear rules and procedures for accessing the Union funds, by cutting red tape and by devising appropriate and cost effective controls;
indførelse af en model og anbefalinger for de nationale forvaltningserklæringer
Expresses concern that in the 2012 financial year the error rate rose for the third time in succession even taking into account the new methodology of the Courts of Auditors;
begrænsning af muligheden for erstatning af projekter, der er behæftet fejl, med nye projekter inden den 15. februar i år n+1
Remains very concerned that for years the majority of the errors identified by the Court of Auditors ought to be have been identified by the Member States themselves; considers, therefore, that in some Member States the control statistics, audit results and procedures constitute an inadequate basis for assessments and financial corrections by the Commission, and expects significant improvements in this regard in the funding period 2014-2020;
forbedret anvendelse af uindfriede forpligtelser og begrænsning af forfinansieringsperioden
Calls, therefore, pursuant to Article 287(3) TFEU, for cooperation between national audit institutions and the Court of Auditors as regards shared-management controls to be stepped up;
Kommissionen bør indgå bindende og bilaterale aftaler med medlemsstater, der især har været i søgelyset, efter samme model som det europæiske semester;
Acknowledges, as the Commission over and over indicates, that around 80 % of the funds are being spend under shared management; nevertheless recalls that Article 317 TFEU stipulates that the Commission bears the ultimate responsibility for the implementation of the budget; expects full cooperation from Member States, however, in ensuring that they fully apply the rules on sound financial management and controls;
kræver, at de ovennævnte forpligtelser sendes til den nyvalgte formand for Parlamentet, alle kandidater til hvervet som Kommissionens formand med et krav om bindende forpligtelser om opfyldelse af ovenstående efter valget til Europa-Parlamentet i 2014; anmoder endvidere det nye Parlament om at indarbejde ovennævnte forpligtelser i den skriftlige procedure ved høring af de indstillede medlemmer af den nye Kommission og til at afkræve passende løfter for at forbedre beskyttelsen af Unionens budget;
Regards mandatory reporting and improvement as an effective and appropriate budget discharge instrument designed to have tangible effects on error rates;
opfordrer Kommissionen til at indføre et register over samtlige EU-midler, som går til medierne i medlemsstaterne, herunder fra strukturfondene, landbrugsfonden og fonden til udvikling af landdistrikter;
Underlines that Parliament only issues reservation in areas for which it has not received adequate assurance from the Commission and/or the Court of Auditors to refute its concerns, deems it a priority that the Commission proves to Parliament in the case of reservations in which way convincing remedial measures have been taken to overcome the latter’s concerns;
anmoder Kommissionen om at koncentrere sine kontroller i de medlemsstater, der er udsatte eller tidligere har været i søgelyset;
Regards reservations as a new and effective budgetary control instrument, being a commitment by Parliament to monitor closely the measures taken by the Commission and Member States to eliminate these problems, so as to justify in the eyes of the public in particular the decision to grant discharge;
opfordrer de medlemsstater, der endnu ikke har forelagt en frivillig erklæring, til at gøre det på grundlag af forvaltningserklæringen som omhandlet i artikel 59 i finansforordningen (EU, Euratom) nr. 966/2012; opfordrer indtrængende Kommissionen til hurtigst muligt at udarbejde en model for forvaltningserklæringen; gentager i den forbindelse det igangværende arbejde i den interinstitutionelle arbejdsgruppe om medlemsstaternes erklæringer, hvis resultater i høj grad afhænger af forvaltningserklæringens nye indhold;
in the field of agriculture
opfordrer Kommissionen til at overvåge certificeringsprocessen for de nationale revisionsmyndigheder i de medlemsstater, der gentagne gange har registreret høje fejlprocenter; opfordrer i den forbindelse Kommissionen til at forelægge en meddelelse og et lovgivningsforslag;
Observes that the error rate in the field of rural development, environment, fisheries and health is 7,9 %; regrets that due to the delay between payment claims, payments, controls and reported statistics, no significant impact on reducing the error rate can be expected before 2014 at the earliest, although an action plan was adopted in 2012;
opfordrer Kommissionen til at anvende artikel 32, stk. 5, i finansforordningen (EU, Euratom) nr. 966/2012, hvis omfanget af fejl vedvarende er højt, og følgelig udpege svaghederne i kontrolsystemerne, analysere omkostninger og fordele ved mulige korrigerende foranstaltninger og træffe eller foreslå passende foranstaltninger i form af en forenkling og forbedring af kontrolsystemer og en ændring af programmer eller leveringssystemer;
Notes that the Internal Audit Service of the Commission (IAS) found that the audit strategy of DG AGRI was not sufficiently formalised, namely that there were gaps in the definition of the audit universe, the setting up of quantitative and measurable objectives (e.g. audit coverage), and the related capacity analysis; is worried about the IAS’s finding that audit plans were not sufficiently supported by risk assessments and that there was a significant audit backlog (13 % of engagements of 2007-2010 still open), despite DG AGRI’s efforts to reduce it;
opfordrer til at mindske rapporteringskravene betydeligt og til at kontrollere udbredelsen heraf i de medlemsstater, der permanent opererer med meget lave fejlprocenter; opfordrer i den forbindelse Kommissionen til at forelægge en meddelelse om en produktiv og effektiv kontrolpolitik, der giver mulighed at afsætte flere ressourcer til kontrolforanstaltninger i og til lande med høje fejlprocenter;
Notes that the Commission reports the errors in the Land Parcel Identification System (LPIS) in France and Portugal since 2006; notes that before 2010 no own initiative action plan had been initiated in these countries; criticises the fact that ‘action plans’ instigated by the Commission have only started in 2010 for Portugal and as late as in 2013 for France; considers that, although the way in which the Commission addresses the deficiencies detected in the LPIS systems in order to calculate the financial corrections gives rise to lengthy conformity procedures, delays in the adoption of action plans and reservations in the annual activity reports it makes for real financial corrections, as called for by Parliament and the Court of Auditors, rather than flat-rate corrections which are open to challenge by the Member States and recipients; supports the Commission in its approach, and calls for the systems to be improved in any way possible, including the provision of training to staff, in order to enhance their effectiveness and rapidity;
opfordrer indtrængende Kommissionen til at tage fat på problemet med »stråmænd« i forbindelse med offentlige udbud og kræver, at alle trin i offentlige udbudsprocedurer offentliggøres på internettet med størst mulig gennemsigtighed og også med identifikation af underleverandører;
Would like to be informed on the total amount of the Union’s subsidies, grants and other financial instruments that were spent in setting up and improving the LPIS system since the decision was taken, if possible divided by Member-State;
opfordrer Kommissionen til at gennemgå strukturen i dens interne ordninger for delt forvaltning og fremsætte forslag til Parlamentet om at ansætte Unionens tjenestemænd som ledere af de nationale betalings-, forvaltnings- og kontrolorganer i medlemsstaterne som ansvarlige for udbetalingen af EU-midler;
Points out in particular that, despite decisions on flat-rate corrections by the Member States, the errors detected in 2006 by the Court of Auditors in France and Portugal and confirmed by the Commission in 2008 were still not fully remedied in 2012; stresses that from 2006 to 2013 direct payments were made whose legality and regularity were not fully guaranteed; is concerned about the Union budget because of the failure to make the financial corrections in respect of mistakenly disbursed amounts in the years from 2008 to 2013 in France and from 2010 to 2013 in Portugal arising from continuing errors in the LPIS, which were discovered in 2006; notes, however, that the Commission applied net financial corrections as early as 2008 in France and 2010 in Portugal; calls on the Commission to offset the entire financial risk of such errors in the Union budget through net corrections;
anbefaler det relevante udvalg i det nyvalgte Parlament via de relevante udvalg at sikre, at de respektive kommissærer i den skriftlige procedure forud for høringer formelt forpligter sig til at træffe afhjælpende foranstaltninger inden for den fastsatte tidsramme; mener, at disse forpligtelser sammen med beretningerne (se tidligere punkter) fra Kommissionen og Rådet vil gøre det muligt for Parlamentet at træffe en informeret beslutning i forbindelse med 2013-dechargeproceduren;
Observes that the conformity clearance procedures take far too long to protect the Union budget effectively; regrets the administrative capacities that have been frozen for years and the loss in revenue and interest to the EU budget;
anmoder det nyvalgte Parlament i overensstemmelse med de ovenstående punkter om at undersøge alle retlige muligheder for at opnå yderligere lovgivningsmæssige forbedringer i givet fald i forbindelse med midtvejsevalueringen af den flerårige finansielle ramme;
Notes that the Director-General of DG AGRI has maintained a reputational reservation concerning deficiencies in the supervision and control of certified organic products; expects remedial action of the Commission to ensure that the absence of sufficient controls does not lead to unfair distortion of competition between organic and conventional farmers;
Revisionsrettens revisionserklæring
Endorses the reservations issued by the Director-General of DG AGRI:
Regnskaber — blank erklæring
a reservation with regard to serious deficiencies in the direct payment systems in Bulgaria, France and Portugal;
glæder sig over, at Unionens årsregnskab for regnskabsåret 2012 i alt væsentligt giver et retvisende billede af dets finansielle stilling pr. 31. december 2012 og af resultaterne af dets transaktioner og pengestrømme samt bevægelserne på nettoaktiver i det afsluttede regnskabsår;
a reservation with regard to all rural development expenditure;
minder om, at Revisionsretten ved udstedelsen af en revisionserklæring om regnskabernes rigtighed desuden afgiver tre revisionserklæringer om regnskabernes underliggende transaktioners lovlighed og formelle rigtighed; påpeger, at disse mange revisionserklæringer gør det endnu vanskeligere for Parlamentets medlemmer at vurdere Kommissionens gennemførelse af budgettet;
a reservation with regard to deficiencies in the supervisory and control systems for organic production;
er af den opfattelse, at det er unormalt, at årsregnskabet fremlægges med en negativ egenkapital på 40,4 mia. EUR, og spørger sig selv, om de beløb, der skal opkræves af medlemsstaterne til personalets pensioner, der anslås til 42,5 mia. EUR, ikke burde opføres under aktiverne, da dette tydeligvis udgør en forpligtelse; noterer sig forklaringerne fra Kommissionens regnskabsfører om, at de internationale regnskabsstandarder, der finder anvendelse på den offentlige sektor, er blevet overholdt; kræver, at Revisionsretten klart tilkendegiver sin holdning til dette spørgsmål; opfordrer til, at der sættes tal på risikoen for, at ovennævnte beløb ikke stilles til rådighed set i lyset af medlemsstaternes finansielle situation; foreslår, at der overvejes at oprette en EU-pensionsfond med henblik på at fjerne disse finansielle forpligtelser over for personalet fra balancen;
in the field of regional policy, energy and transport
Lovligheden og den formelle rigtighed af indtægter — blank erklæring
Notes that the error rate in regional policy is 6,8 %;
bemærker med tilfredshed, at de indtægter, der ligger til grund for regnskabet for det regnskabsår, der afsluttedes den 31. december 2012, i alt væsentligt er lovlige og formelt rigtige;
Observes that according to the audits of both the Court of Auditors and the Commission, some audit authorities of Member States are not carrying out their audits with the requisite thoroughness and that it is not sufficiently apparent whether and in what respect they are permanently improving their supervisory and control systems;
Lovligheden og den formelle rigtighed af forpligtelser — blank erklæring
Notes that Member States’ authorities have interpreted guidance in different ways, in particularly as regards statistical sampling and coverage of the audit universe; is deeply worried since the IAS found significant variations in the extent and depth of on-the-spot tests;
bemærker med tilfredshed, at de forpligtelser, der ligger til grund for regnskabet for det regnskabsår, der afsluttedes den 31. december 2012, i alt væsentligt er lovlige og formelt rigtige;
Observes that the Commission does not conduct enough random sample audits of its own at national management authorities and final beneficiaries;
Lovligheden og den formelle rigtighed af betalinger — afkræftende erklæring
Endorses the reservation issued by the Director-General of DG REGIO concerning ERDF/Cohesion Fund/IPA management and control systems for the 2007-2013 programming period in 17 Member States (72 programmes) and 12 European Territorial Cooperation programmes; endorses furthermore the reservation concerning ERDF/Cohesion Fund/IPA management and control systems for the 2000-2006 programming period in 5 Member States (11 programmes) on programmes; in this context points out in particular:
beklager dybt, at betalingerne stadig er væsentligt fejlbehæftede; minder Kommissionen om, at Parlamentet har en nultolerancetilgang til fejl;
audit authorities of all Member States must take their auditing task more seriously in order to bring about lasting improvements to management, supervisory and control systems;
opfordrer indtrængende Revisionsretten til at vurdere, hvorvidt en analyse baseret på fejlprocenten alene er relevant, og opfordrer den til af hensyn til dens uafhængighed at tage hensyn til væsentlighedstærsklen [15];
the Commission must perform more audits of final beneficiaries and authorising authorities in year ‘n’ in Member States where shortcomings have been found in administrative and audit systems in year ‘n-1’;
minder om, at det ved anvendelsen af internationale revisionsstandarder er op til den eksterne revisor uafhængigt at fastsætte en væsentlighedstærskel for fejl;
the Commission must commit itself to audit all operational programmes at least once in the course of the programming period;
respekterer Revisionsrettens metode, hvor der i et repræsentativt udsnit foretages stikprøver, som hvert år fokuserer på skiftende lande og programmer; anmoder dog derudover om, at der udarbejdes risikobaserede og programspecifikke landerapporter fra og med regnskabsåret 2014;
the Commission must report in time for the 2013 discharge procedure on the operational applicability of the term ‘serious deficiencies’ in the delegated act and on the net financial corrections it generated;
konstaterer, at Revisionsretten baserer sin afkræftende erklæring på det forhold, at overvågnings- og kontrolsystemerne kun er delvist effektive, og at betalingerne derfor er fejlbehæftede med en anslået mest sandsynlig fejlprocent på 4,8 %;
While not calling into question its decision to grant discharge, stresses its reservations as referred to in paragraphs 34 and 39 leading to the following binding commitments to be made
bemærker med bekymring, at samtlige grupper af politikområder med aktionsudgifter er væsentlig fejlbehæftede;
Calls on the Commission, in the area of agricultural policy, for conformity clearance procedures in standard cases to be completed in less than two years, as foreseen in the Commission’s internal benchmarking adopted more than 15 years ago.
fremhæver, at fejl bestemt ikke skal ligestilles med svig, og mener, at de i langt størsteparten af tilfælde er forårsaget af administrative fejltagelser, navnlig i forbindelse med EU-reglernes og de nationale reglers kompleksitet, der kan rettes; forventer, at de berørte institutioner tager behørigt hensyn til denne skelnen i deres kommunikation med den brede offentlighed og medierne;
Calls on the Commission, in the field of agriculture, to resolve without delay the problems occurring in Paying Agencies whose residual risk of error lies above the materiality threshold of 2 % as identified by the Commission; suggests to focus its efforts especially on the Paying Agencies in France, Bulgaria, Romania, Portugal and Latvia;
minder om, at den mest sandsynlige fejlprocent for betalinger i regnskabsåret 2011 blev anslået til 3,9 %, i regnskabsåret 2010 til 3,7 % og i regnskabsåret 2009 til 3,3 %; beklager denne stigning, fordi den vender den positive udvikling, som har kunnet konstateres i 2007, 2008 og 2009; anerkender imidlertid, at det stigende antal af betalinger i programmernes afslutningsfase kunne være en årsag til en stigning i fejlprocenter;
Calls, in order to remedy shortcomings in LPIS systems, for action plans to be implemented promptly; calls, in the event of failure to comply with the deadlines set in the action plans for proportional net financial corrections as part of the conformity clearance procedure; notes that adversarial procedures should be completed in general in two years;
beklager dybt, at Kommissionens tilsagn — under formand Barrosos ledelse — om at opnå en fuldstændig positiv revisionserklæring, ikke er blevet opfyldt [16];
Calls on the Commission to report on the state of play of the implementation of the action plans for France and Portugal by 30 June 2014;
bemærker med bekymring, at alle områder med aktionsudgifter bidrog til denne stigning, og at »udvikling af landdistrikter, miljø, fiskeri og sundhed« fortsat var den gruppe af politikområder, hvor der var størst risiko for fejl, med en anslået fejlprocent på 7,9 %, efterfulgt af »regionalpolitik, energi og transport« med en anslået fejlprocent på 6,8 %;
Takes the view that recurrent land parcel identification shortcomings must be met by progressively increasing corrective penalties well beyond existing net and flat-rate corrections; calls for a Commission proposal along these lines;
påpeger, at stigningen i den anslåede fejlprocent var størst for udgiftsområderne beskæftigelse og sociale anliggender, landbrug: udvikling af landdistrikter, markedsforanstaltninger og direkte støtte samt regionalpolitik, energi og transport;
Calls on DG AGRI to develop and formalise its control strategy, re-engineer its risk assessments according to the targets established, and ensure proper monitoring through better quantitative and qualitative key performance indicators whose disclosure in the Annual Activity Report should be improved;
understreger, at stigningen i den anslåede fejlprocent dels skyldes ændringerne i Revisionsrettens stikprøvemetode, og stikprøven af transaktioner nu kun omfatter mellemliggende betalinger, endelige betalinger og afregninger af forskud;
Calls, in the field of regional policy, following the Commission’s and the Court of Auditors’ recommendations, for the Member States to drastically step up their first-level checks and render them more stringent;
bemærker, at ændringen i den mest sandsynlige fejlprocent, der kan tilskrives ændringen af Revisionsrettens stikprøvemetode, ikke overstiger 0,3 procentpoint, og at denne metodeændring er den væsentligste årsag til stigningen i den anslåede fejlprocent for så vidt angår eksterne forbindelser, bistand og udvidelse, forskning og andre interne politikker;
Calls on the Commission, in the activity reports of the directorates-general, to report the extent to which Member States’ control statistics or audit reports have been examined, verified and validated and the depth in which this has been done;
glæder sig over, at Revisionsretten i 2012 besluttede at behandle alle EU’s institutioners og organers alvorlige fejl vedrørende indkøbsaftaler som kvantificerbare, således som den allerede gjorde det for så vidt angår medlemsstaterne og internationale organisationer; noterer sig, at Revisionsretten imidlertid ikke har anvendt denne tilgang med tilbagevirkende kraft på EU's institutioners og organers indkøbsaktiviteter før 2011;
Calls on the Commission, in its annual activity reports, to indicate how its own risk analyses have influenced the use of its own audit capacities, which countries were concerned and whether the shortcomings were remedied; calls for more direct audits of random samples taken from national granting authorities and final beneficiaries; notes that this could be made possible by redeploying staff and/or by reducing the number of audits in Member States with low error rates;
opfordrer Revisionsretten sammen med Kommissionen indtrængende til at finde frem til en fælles holdning vedrørende opgørelsesmetoden for fejl, fordi de forskellige fremgangsmåder tilslører den reelle betydning af en fejl for, om projektet lykkes, hvilket vanskeliggør en realistisk vurdering af fejlen;
Stresses that the guidelines for audits by the Commission itself ought to constitute a self-imposed obligation on the Commission; calls on the Commission already to present them as part of the 2013 discharge procedure; calls for clear indications, to this end, of the extent to which Member States and programmes which have attracted attention in the past have been subjected to a special audit approach and the extent to which net financial corrections can be accelerated; stresses that this approach should already be adopted in the impending delegated acts and implementing acts;