natgillin/translations-raw huggingface dataset:
. I december 1994 blev projekt 94/312 (jf. punkt 22), »Forberedelse af EU's valgovervågning af fredsproces-1 sen i Mellemøsten« (190 000 ECU), godkendt og finansieret over kapitel B7-5 2, »Europæisk initiativ for demokrati og beskyttelse af menneskerettighe¬ derne«. 
However, inherent parts of the observation programme were committed under different budget lines: '.·'.'' - ' (a) ' - (b) in December 1994, project 94/312. (see paragraph·' 22) 'Preparation for EU Electoral Observation of the Middle East Peace Process' (ECU i 190 000) was approved and financed from budget" line B7 52, European initiative for democracy and the protection of human rights; on 28 September 1995, the same date as the contract for the logistic support to the EUEU was signed, the services contract concerning project OT/93E/02 .
. 
'Palestinian elections.
. 
Seminar of the European Union Electoral Unit in Madrid' (ECU 73 880) was also signed.
. 25. 
Although the seminar was an integral part of the establishment of the EUEU, at the time it was being prepared the Commission was still not sure when funds from the ECU 10 million would be (2) Financial Regulation of 21 December 1977 applicable to the general budget of the European Communities; provisional '· combined text, European Commission OJ No C 80, 25.
. 
3.
. 9. 21. 
1991).· - (3) Commission Regulation (Euratom, ECSC, EC) No 3418/93 of 9 December 1993 laying down detailed rules for the implementation of certain provisions of the Financial Regulation of 21 December 1977 (OJ No L 315, 16.
. 
12.
. 2. 97 DA De Europæiske Fællesskabers Tidende Nr. C 57/5 midler fra de tildelte 10 mio. 
24. 2. 97 EN j Official Journal of the European Communities No C 57/5 available.
. 
The seminar was, . therefore, financed separately from Β 7 7 1 ,1, Community operations connected with the Israel/PLQ peace agreement. 27. This situation illustrates the complex ' and non-transparent budgetary arrangements for the financing of the programmes in the Middle East.
. 
28.
. ECU) var registreret i Kommissionens regnskabssystem som endelige udgifter i stedet for som »forskud/acontobeløb«. 
Amounts advanced to the contractor for fees and project costs (ECU 6 200 000) were recorded in the Commission's accounting system as definitive expenditure rather than as 'advance/payment on account' type | expenditure.
. 
The Community's accounts therefore incorrectly present the total amount of advance payments on account made during the year and outstanding at the end of the year.
. 
More importantly, the lack of correct management information may well lead to weaknessess in the control and clearance of such advances/payments on account.
. 9. 
The Court has made similar observations on several occasions in the past, most recently reiterated in the Special Report in support of the Statement of Assurance concerning the financial year 1994 (2). · 29.
. 
The scheme for payments of fees to the contractor involving an advance and stage payments was unnecessarily complicated and ill-suited to a short-term operation of this kind.
. 30. 
There is no evidence of the formal approval of these modifications. by the Commission. directly to the project costs. · '-' 30.
. 
The Commission did not request from the 'contractor a security as a way of guarantee of the performance of the contract.
. Denne regel kan ikke fraviges. 
This is a contravention of Article 64 (a) of the Financial Regulation and of Article 108 of the implementing rules, which fix ECU 300 000 as the threshold for the obligatory requirement of security; no exception is provided: for the application of this rule.
. 2. 
To ensure that Community funds were exposed to no risks,, the provision of such security was necessary. ' '_''-. 31.
. 11. (2) Særberetning til underbygning af revisionserklæringen om aktiviteterne i forbindelse med det almindelige budget for' regnskabsåret 1994, EFT nr. 
96, paragraphs 11.15 to 11.18). - (2) Special report in support of the Statement of Assurance concerning activities financed from the general budget for the financial year 1994 (OJ No C 352, 30.
14. . 3. 
1995; paragraphs 3.5 to 3.14).
. 
The shortcomings in the management by the Commission of the operation were partly a result of the situation described in paragraphs 18 to 20, but were to a great extent a consequence of inadequate organization and staff allocated to the operation.
. 
35.
. Dens sammensætning, ansvarsområderoggrundlæggende opbygning samt . rap-porteringsproceduren var ikke defineret tilstrækkeligt præcist('), og den blev i realiteten opløst, inden projektet-var afsluttet. 
The task force for the Palestinian elections was not properly established: its composition, responsibilities, basic organization and reporting were not adequately defined (3); it was dissolved de facto before the project was completed.
. En række af projektgruppens vigtigste ansvarsom¬ råder blev uddelegeret til en ekstern ekspert, med hvem dér var indgået en kontrakt om faglig bistand til den »desk officer«, der havde ansvaret for de besatte områ¬ der. 
36. - Major functions within the task force were carried out by an external expert engaged on a services contract to provide technical assistance to the Desk Officer for the Occupied, Territories.
. 
He played a .core role in the implementation of the programme, and participated in the award and in the conclusion and monitoring of the logistic support services contract.
. 
The expert signed on behalf of the Commission authorizations for specific actions provided in the services contract.
. 
In so doing, he exercised functions which should have remained the responsibility of statutory Commission personnel.
. 
37.
. 
In addition to problems related .to the degree of responsibility that can regularly be exercised by contract personnel, the Court has already pointed out elsewhere (2) that the extensive recruitment of external experts to work in' the Commission services has a series of drawbacks, in particular loss of continuity and inadequate knowledge of Community rules and procedures.
. 
38. Further to the above, a person previously involved (as an external consultant) to the project 'Preparation for EU Electoral Observation, of the Middle East Peace Process' (see paragraph 22) participated ' during two months without a contract in the work carried out by the Commission's task force'.
. 
The 'same person was also involved in the organization of the Madrid Seminar (see paragraph 26(b)) again without a contract. (') The only document concerning the setting up of the task force was a draft proposal linked to a project that was never approved.
. 
Although the project was cancelled, the task force proposal was not redefined.
. 
(2) Paragraph 15.60 of the Annual Report concerning the financial year 1991 (OJ No C 330, 15.
. 
CONCLUSIONS :·''.· 41.
. 
The Court is of the opinion that the accounts and financial statements of the EUEU (attached in Annexes 2 and 3) are fairly and regularly presented and have been drawn up in accordance with the accounting principles provided for in the services contract for the logistic support and with generally accepted accounting practice. .
. 
They give a true and fair, view" of the financial results of the EUEU activities. "· . .
14. . (4) MED-Udvalget; mødedok. 
(3) Reference final report of contractor and letter of Deputy Head of the EUEU (13 March 1996). , (") MED-Committee; doc. meeting 120/95 of 14 June 1995.
. 
24.
. 2. 
2.
. 
Logistic support provided to the EUEU was satisfactory and contributed to" thè achievement of the aims of the CFSP Joint Action. .
. 
43.
. 
Although the global result of the operation was a success, there were serious irregularities in the procedure followed by the Commission for awarding the logistic support services contract.
. 
Time or other pressures do not ' justify non-compliance with principles and procedures of the Financial Regulation necessary for sound financial management.
. 
Procedures should always be documented and, when they diverge from normal practice, full justification should be provided in advance and approved at adequate levels. .-:'·'".'.''.
. 
44. .
. 
To overcome general shortcomings identified in the management of the programme, , the Commission should: ' . . (a) reflect in its contracts the particular situation of each operation.
. 
It should seek to avoid introducing standard rules when they are inappropriate or not feasible.
. 45. · Budgetmyndigheden bør sikre sig, at der i afgørel¬ ser om fælles aktioner er taget højde for, at der skal stilles tilstrækkelige finansielle midler til rådighed så betids, at aktionerne kan gennemføres effektivt,' herunder også finansielle midler til forudgående undersøgelser før vedtagelsen af en afgørelse om en fælles aktion og til selve planlægningen af den pågældende aktion. 
This, refers . especially to supporting documentation, conversion rules and payment methods; , (b) ensure that staff in charge is experienced and well trained on financial and administrative procedures; This report was adopted by the Court of Auditors in Luxembourg at its meeting of 5 December 1996. . For the Court of Auditors Bernhard FRIEDMANN President not recruit external experts for administrative posts where they are called upon to exercise responsibility which should be the preserve of statutory employees.
. 
46.
. 
Structures for the implementation of joint actions should take into consideration how and who is going to provide the logistic support.
. 24. 
No C 57/8 EN Official Journal of the European Communities 24.
. 
Security advisers and . Spokesman Press Officer Administration and finance '-.' Operational branch Legal adviser Election organization adviser Media adviser Voter education adviser Survey and analysis adviser Computer adviser International observation coordination REGIONAL OFFICES Gaza ' ; Regional coordinator Deputy .
. 
Security adviser Bethlehem Regional coordinator Deputy Security adviser Nablus Regional coordinator . , Deputy Security adviser adviser Jericho . Regional ' coordinator Deputy Security adviser .
. 2. 25. 
2. 97 EN Official Journal of the European Communities No C 57/9 01 02 03 04 05 06 07 08 09 10 11 Logistics Support Group European Union Electoral Unit .
. 
4 628 918,50 Contingency 0,00 . '
. 24. 
No C 57/10 EN Official Journal of the European Communities 24.
. 2. 25. E3 Svarende til: El . 
Al A2 Bl B2 C. D. LIABILITIES E. E2 E3 Represented by: El Cash at bank CAFSL current account 32477401 CAFSL current account 32477401 CAFSL current account 32477402 ' Project Balance Bank Interest - '" 8/510 1569 321,70 .
. 9. 
67 525,29 1636 846,99 0,00 0,00 0,00 0,00 0,00 ANNEX 3 EUROPEAN UNION ELECTORAL UNIT BALANCE SHEET AS AT 25 NOVEMBER 1996 Source: Project Accounts; 25 November 1996 Palestine subsistence account 608187 Palestine project account 6081886/510 Petty cash .Debtors . 1636 846,99 -67 525,29 1569 321,70 6198 240,20 -4628918,50 1569 321,70 Creditors . Advance received from Crown Agents (LSG) Bank interest refundable to European Commission Funding European Commission.
. 
2.
14. . 
97 ΓενΊ Official Journal of the European Communities No C 57/11 REPLIES OF THE COMMISSION INTRODUCTION 1 14. '
. 
The Commission accepts in large part the comments of the Court.
. 
However, the Commission would emphasize the importance of. the constraints referred to in the Court's report, in particular the. failure of the Budgetary Authority to allow for sufficient financial resources to be made available in time to permit efficient implementation.
. 
The Council Decision governing the operation contained formal conditions which created considerable difficulties for effective and timely preparation for such a complex-operation, particularly given that the late announcement of the final date for'the elections meant that the operation had to be conducted in an especially short timespan.
. 
Such time. constraints necessitated very swift decisions on how to implement the operation, including the "choice of organization to assist with logistics.
. Det er rigtigt, at overførslen af 10 mio. 
It, is against this background that the Court's comments should be taken into account. "·''.
. 
OBSERVATIONS ON THE ARRANGEMENTS FOR FUNDING THE PROGRAMME 18 (b) Despite the condition fixed by the President of Parliament, the ECU 10 million were in fact transferred from the reserve to Article B8 103 on 28 July 1996.
. 
Nevertheless, the Commission felt obliged to choose between' two options: follow those instructions and jeopardize the implementation and smooth operation of the project; or go for sound financial management and efficient preparation of the project by making the transfer as soon as it was approved to ensure that the Community contribution was made available as soon as-possible and a sensitive matter dealt with as best it could.
. 
The Court's favourable conclusions on the satisfactory implementation of the project would seem to prove that the Commission was justified in its decision.
. 
21.
. 
The Commission accepts that .the-procedure followed by the Swedish Government advancing payment to the Head of the EUEU, an advance to be eventually reimbursed out of project funds, was hot ideal.
. 
This was an unfortunate consequence of the condition laid down by Council Decision 95/205/CFSP; it was imperative to employ the Head of the Electoral Unit well in advance of an agreement on elections, to allow proper preparation to get under way. . .'-".'
. Kommissionen erkender fuldt ud, at de proce¬ durer, som den fulgte, ikke var tilfredsstillende. 
Procedure followed for awarding' the logistic support services contract 2425. -' The Commission fully accepts that it did not follow satisfactory procedures.
. 
The size and significance of the Commission electoral observation, mission meant that preliminary fact-finding . work was crucial to the success of the mission.
. 
The conditions placed by the Council and Parliament on the use of appropriations meant that none of the ECU 10 million set aside (on CFSP line B8 103) for the elections could be used prior to the signing of the Interim Agreement.
. 
It was therefore necessary to finance the initial stages of the election programme,"before the Interim Agreement had been signed, from other budget lines.
. 
'The Commission has taken note of the situation.
. 
30 31.
. 
The Commission 'did not request a security from the contractor in the form of a bank guarantee because it was felt that as the Crown Agents are wholly owned by the British Government, there was no need for such a guarantee.
. 
However, the Commission accepts that this was a breach of the regulation.
. Under ekstremt vanskelige arbejds¬ vilkår gjorde Kommissionen sit yderste for at overvåge de nævnte Crown Agents' virksomhed, besvare deres fore¬ spørgsler og yde feedback, skønt tidspresset forhindrede Kommissionen i at gennemføre ofte langtrukne procedu-KOMMISSIONENS SVAR 
' It is true that a lack of human resources at the .. Commission prevented . a greater level of operational analysis than was possible within the time constraints of the operation. Under extremely difficult operational circumstances, the Commission did its utmost to monitor the Crown Agents' activities, answer their queries and offer feedback, although pressure of time prevented the
. 24. 
No C 57/12 EN Official Journal of the European Communities 24.
. 
97 Commission from pursuing often lengthy procedures to secure the necessary .endorsements to riders covering, budgetary changes.
. 
33.
. 
The Commission decided that as it was the Crown Agents who, as contractor, carried out the task of ordering tickets, they should be permitted to do so according to' their own procedures, which the Commission recognized as, and as the Court agrees were, 'reasonable'.
. 
This change was, however, not formalized in a revised contract However, as the· Court also acknowledges at paragraph 40, the contractor did ensure 'sound financial management of the programme and supplied the required services effectively'.
. 
Organization of the internal services 34 37.
. 
The very nature of the task force was to be flexible and, within the context of a fluid political situation, to meet circumstances as they arose.
. 
Nevertheless, the task force did work within the confines of a firm internal decision-making hierarchy which included the 'external expert'.
. De nævnte vanskeligheder skyldtes, at der ikke stod midler til rådighed på det rette tidspunkt. 
38, The difficulties referred to were a consequence of the non-availability of funds in good time.
. 
OBSERVATIONS ON THE ORGANIZATION OF THE LOGISTIC SUPPORT .·'..
. 
The Commission will take into account the comments of the Court of Auditors in its on-going policy planning work for electoral observation operations.
. 
CONCLUSIONS 41 46.
. 
As a concluding remark, the Commission would agree that in large part the Court's criticisms are correct.
. 
Nevertheless the Commission wishes to emphasize the flexibility of approach that it found itself obliged to adopt in order to keep the operation on track and on time.
. 
In the event against significant procedural, time and staff resource constraints the Commission managed to mount an internationally-recognized electoral observation operation which helped legitimize the first national Palestinian elections in history.
. 
The company selected by the Commission to manage the support operation drew up proper accounts and financial statements and as the Court was able to conclude 'Logistic support provided to the EUEU was satisfactory and contributed to the achievement of the aims of the CFSP Joint Action'.
. 
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