natgillin/translations-raw huggingface dataset:
Fremførtebevillinger Regnskabsårets resultat (a) − (b) Fremførsler fra det foregående regnskabsår, der bortfalder Kursdifferencer i regnskabsåret I alt (a) (1 000 ECU) 1996 12 896 171 39 13 106 5877 23 976 178 3653 2897 13 604 − 498 142 68 − 288 Fremførsler fra 1996 Bortfaldne bevillinger 3 (13,0) 1 (0,6) 155 (5,4) 159 (5,1) Udgifter i alt (b) Kilde: Afsnit Regnskabsårets saldo Tabel 3 Regnskabsåret 1997 — Udnyttelsen af de disponible bevillinger Dublin-Instituttets årsregnskab for 1997. (1 000 ECU) Endelige bevillinger 6 650 1 100 6 250 14 000 Betalinger 6 617 (99,5) 898 (81,6) 2 954 (47,3) 10 469 (74,8) 1997-budget Fremførsler 7 (0,1) 145 (13,2) 3 212 (51,4) 3 364 (24,0) Bortfaldne bevillinger 26 (0,4) 57 (5,2) 84 (1,3) 167 (1,2) Disponible bevillinger 23 178 2 897 3 098 Betalinger 20 (87,0) 177 (99,4) 2 742 (94,6) 2 939 (94,9) 1. 
Appropriations carried over Total (a) (in ECU 1 000) 1996 12 896 171 39 13 106 5 877 23 976 178 3 653 2 897 13 604 − 498 142 68 − 288 Expenditure total (b) Out-turn for the year (a) − (b) Appropriations carried over from the previous year which lapse Exchange differences for the year Balance for the year Table 3 Utilisation of available appropriations for the 1997 financial year Source: 1997 Annual Accounts of the Foundation. (in ECU 1 000) Definitive 6 650 1 100 6 250 14 000 Payments 6 617 (99,5) 898 (81,6) 2 954 (47,3) 10 469 (74,8) 1997-Budget Carry-overs 7 (0,1) 145 (13,2) 3 212 (51,4) 3 364 (24,0) Cancelled 26 (0,4) 57 (5,2) 84 (1,3) 167 (1,2) Available 23 178 2 897 3 098 Payments 20 (87,0) 177 (99,4) 2 742 (94,6) 2 939 (94,9) The figures in brackets indicate the percentage of definitive or available appropriations.
Kilde: Dublin-Instituttets årsregnskab for 1997. 
Source: 1997 Annual Accounts of the Foundation.
C 406/18 De Europæiske Fællesskabers Tidende 28.12.98 DA Instituttet har modtaget Revisionsrettens beretning og vil bede den om at tage følgende kommentarer i betragtning: Forskudsforvaltningen 9. 
C 406/18 Official Journal of the European Communities 28.12.98 EN The Foundation welcomes the observations of the Court and would ask it to take account of the following comments: Imprest Account 9.
Retten oplyses om, at der i samarbejde med finanskontrollen allerede på tidspunktet for revisionen den 27. juni 1997 var udfærdiget en skriftlig definition af løbende og mindre udgifter i forbindelse med forskudskontoen. 
The Court should be informed that a written definition of on-going and minor expenses in relation to the Imprest Account had already been established with Financial Control by the time of the audit on 27 June 1997.
Denne definition begrænser brugen af forskudskontoen til løbende udgifter (tilbagevendende og ikke-kapitalmæs-sige), småudgifter og betalinger af hastende karakter. 
This definition limits usage of the Imprest Account to on-going (recurrent and non capital) or small expenses and payments of an urgent nature.
De finansielle bestemmelser for instituttet sætter ingen tidsbegrænsning på udnyttelsen af forskudskontoen. 
The Financial Regulation of the Foundation does not place a time restriction on usage of the Imprest Account.
Det hedder blot, at »med henblik på visse udgiftskategorier kan der oprettes forskudsforvaltninger«. 
It merely states ‘for the payment of certain categories of expenditure imprest accounts may be set up’.
Retten har bemærket, at der er forsinkelser i forbindelse med betaling af fakturaer. 
The Court notes delays in relation to payment of invoices.
Dette er en afspejling af den tid, det tager at effektuere betaling af fakturaer i overensstemmelse med de finansielle bestemmelser, hvilket kan vare op til to måneder. 
These reflect the time taken to fully process invoices for payment in accordance with the Financial Regulations, which can take up to two months.
Hvis fakturaerne havde været indsendt til forudgående godkendelse hos finanskontrollen i Bruxelles, ville forsinkelserne have været større. 
If the invoices had been submitted for prior visa to Financial Control in Brussels these delays could have been longer.
Proceduren for tjenesterejseudgifter 13. 
Mission expenditure procedures 13.
Instituttets procedure er udformet med det formål at sikre a) en nøje overholdelse af reglerne for tjenesterejser og b) minimering i rimelig udstrækning af de påløbne udgifter for hver tjenesterejse. 
The Foundation’s procedures are designed to ensure (a) strict adherence to the Mission Rules, (b) the minimisation of costs incurred commensurate with the needs of each mission.
Instituttet har gennemgået de eksempler, som Retten har fremlagt, og hvor det anføres, at der kan være sket en ukorrekt anvendelse af reglerne. Instituttet har i nødvendigt omfang ændret sin praksis. 
The Foundation has examined those instances drawn to its attention by the Court where it is suggested that incorrect application of the rules may have occurred and, where required, has taken corrective action.
Tjenesterejsernes omkostningseffektivitet 14. 
Cost-effectiveness of missions 14.
Instituttet er i færd med at vurdere omkostningseffektiviteten i forbindelse med tjenesterejseordningerne og de praktiske muligheder for at gennemføre de foreslåede besparelser på baggrund af de nye flyruter og billetpris-systemer, der er indført i det sidste års tid. 
The Foundation is evaluating the cost effectiveness of arrangements for missions and the practicalities of achieving the projected savings, in the light of new routes and fare structures which have come into operation over the past year.
Forskningskontrakter 15. 
Study contracts 15.
Størrelsen af de bevillinger, der blev fremført i afsnit 3, er en naturlig følge af forholdet mellem Instituttets årscyklus for budgetlægningen og dets aktionsårscyklus (der indebærer udfærdigelse af arbejdsprogrammet, iværksættelse af arbejdsprogrammet, indledende projektplanlægning, licitationer, udførlig projektplanlægning og projektgennemførelse). 
The level of appropriations carried over under Title 3 is a natural consequence of the relation of the Foundation’s annual budgeting cycle to its operational cycle (which involves programme design, programme initiation, outline project design, tender, detailed project design and implementation).
Der indgås forpligtelser for samtlige bevillinger inden udgangen af regnskabsåret, og relevante projekter afsluttes og betales fuldt ud inden udgangen af det efterfølgende regnskabsår. 
Appropriations are fully committed by the end of the financial year with the relevant project being completed and fully paid for by the end of the subsequent financial year.
En række af de kontrakter, der blev indgået i årets sidste måneder, blev ikke underskrevet før i februar på grund af den tid, det tog at få de påtegnede kontrakter tilbage fra finanskontrollen i Bruxelles, få dem sendt til de pågældende kontrahenter og derefter få dem retur til instituttet i underskrevet stand. 
A number of end of year contracts did not have a final signature until February because of the time taken for visad contracts to be returned from Brussels to the Foundation by the Financial Controller, despatched to the relevant contractor and then returned to the Foundation signed by the contractor.
Se svaret til punkt 9. 
See reply to paragraph 9.
Se svaret til punkt 13 og 14. 
See reply to paragraphs 13 and 14.
Instituttet vil meget gerne drøfte procedurerne for udarbejdelse af instituttets årlige budget under hensyntagen til planlægningscyklen for instituttets arbejdsprogram (se punkt 15). 
The Foundation would welcome discussion on the procedures for establishing the annual budget of the Foundation with regard to the Foundation’s programme planning cycle (see paragraph 15).
DET EUROPÆISKE INSTITUTS SVAR 
REPLY OF THE EUROPEAN FOUNDATION
27.12.2002 DA De Europžiske Fžllesskabers Tidende BERETNING om regnskabet for Det Europžiske Institut til Forbedring af Leve-og Arbejdsvilkrene for regnskabsret 2001, med instituttets svar C 326/57 Side 58 58 58 58 58 60 63 (2002/C 326/08) INDHOLD REVISIONSERKLŽRING ...................................................... 
27.12.2002 EN Official Journal of the European Communities REPORT on the financial statements of the European Foundation for the Improvement of Living and Working Conditions for the financial year 2001, together with the FoundationŐs replies C 326/57 Page 58 58 58 58 58 60 63 (2002/C 326/08) CONTENTS THE COURTŐS OPINION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1-4 RETTENSVŽSENTLIGSTEBEMŽRKNINGER ...................................... 
1-4 MAIN OBSERVATIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5-13 Budgetgennemfżrelse ....................................................... 
5-8 Financialstatements ........................................................
5-8 rsregnskab .............................................................. 
11-13 Tables 1 to 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............
9-10 Overholdelse af de finansielle bestemmelser . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
TheFoundationŐsreplies ................................................................. Paragraph
C 326/58 DA De Europžiske Fžllesskabers Tidende 27.12.2002 REVISIONSERKLŽRING 6. 
C 326/58 EN Official Journal of the European Communities 27.12.2002 THE COURTŐS OPINION 1.
1365/75 (1), som žndret ved artikel 1, stk. 3, i Rdets forordning (EŻF) nr. 
This report is addressed to the Council and the European Parliament, in accordance with Article 16 of Council Regulation (EEC) No 1365/75 (1), as amended by Article 1(3) of Council Regulation (EEC) No 1947/93 (2).
Retten har revideret regnskabet for Det Europžiske Institut til Forbedring af Leve-og Arbejdsvilkrene for regnskabsret, der afsluttedes pr. 31. december 2001. 
The Court has examined the financial statements of the European Foundation for the Improvement of Living and Working Conditions for the financial year ended 31 December 2001.
Instituttets bestyrelse er i henhold til artikel 18 i Rdets forordning (EŻF) nr. 1417/76 (3), som žndret ved artikel 1, stk. 
In accordance with Article18 of Council Regulation (EEC) No 1417/76 (3) as amended by Article 1(16) of Council Regulation (EEC) No 1949/93 (4), the FoundationŐs budget was implemented under the responsibility of its Administrative Board.
1949/93 (4) ansvarlig for budgettets gennemfżrelse. Dette indebžrer, at bestyrelsen skal udarbejde og opstille regnskabet (5) i overensstemmelse med de interne finansielle bestemmelser, der gžlder for instituttet, jf. artikel 65-68 i Rdets forordning (EŻF) nr. 
This responsibility includes the drawing up and presentation of the financial statements (5), in accordance with the internal financial provisions provided for under Articles 65 to 68 of Council Regulation (EEC) No 1417/76 as amended by Article 1, paragraphs (52) to (55) of Council Regulation (EEC) No 1949/93.
Revisionen blev gennemfżrt i overensstemmelse med de retningslinjer og standarder, der gžlder for Rettens revision. 
The Court undertook its audit in accordance with its audit policies and standards.
Disse er udarbejdet p grundlag af de almindeligt anerkendte internationale revisionsnormer og tilpasset, s der tages hżjde for de sžrlige forhold, der gżr sig gžldende i Fžllesskabet. 
These have been adapted from generally accepted international auditing standards to reflect the specific characteristics of the Community context.
Retten gennemgik instituttets regnskaber og udfżrte i forbindelse hermed det revisionsarbejde, den skżnnede var nżdvendigt. 
Accordingly, the Court carried out such tests of the accounting records and other audit procedures as it deemed necessary in the circumstances.
Revisionen gav Retten et tilstržkkeligt grundlag for at afgive nedenstende erklžring. 
Through this audit, the Court obtained a reasonable basis for the opinion expressed below.
Revisionen har givet Retten rimelig sikkerhed for, at regnskabet for det regnskabsr, der afsluttedes pr. 31. december 2001, er rigtigt, og at de underliggende transaktioner som helhed betragtet er lovlige og formelt rigtige. 
This examination has allowed the Court to obtain reasonable assurance that the accounts for the financial year ended 31 December 2001 are reliable and that the underlying operations are, taken as a whole, legal and regular.
RETTENS VŽSENTLIGSTE BEMŽRKNINGER Budgetgennemfżrelse 5. 
MAIN OBSERVATIONS Implementation of the budget 5.
Anvendelsen af bevillingerne for regnskabsret 2001 og af de fremfżrte bevillinger fra det foregende regnskabsr fremgr af tabel 1 (6). 
The implementation of the appropriations for the financial year 2001 and of the appropriations carried over from the previ-ousfinancialyearisshowninTable1(6).
(5) I overensstemmelse med artikel 16 skabet over alle instituttets indtžgter og udgifter i regnskabsret 2001, dateret den 26. marts 2002, sendt til instituttets bestyrelse, Kommis-7 i Rdets nr. 1365/75, som žndret ved forordning (EŻF) nr. 1947/93, er regn-7. 
(5) As required under Article 16 of Council Regulation (EEC) No 1365/75, as amended by Regulation (EEC) No 1947/93, the accounts for all the FoundationŐs revenue and expenditure for the financial year 2001 were drawn up on 26 March 2002 and forwarded to the FoundationŐs Management Board, the Commission and the Court of Auditors.
Der blev indget forpligtelser for 15,2 millioner euro af regnskabsrets bevillinger, heraf blev 11,6 millioner euro udbetalt. 
Of the appropriations for the financial year 2001, 15,2 million euro were committed and disbursed in payments amounting to 11,6 million euro.
De resterende bevillinger blev enten fremfżrt (3,5 millioner euro) eller bortfaldt (0,2 millioner euro). 
The balance of the appropriations was either carried over (3,5 million) or cancelled (0,2 million).
Der var afsat 6,4 millioner-euro i aktionsbevillinger (budgetafsnit III), heraf blev der indget forpligtelser for 6,3 millioner; der blev udbetalt 3,1 million, 3,1 million mtte fremfżres til det efterfżlgende regnskabsr, og det resterende belżb blev annulleret. 
Of the operating appropriations (Title III), which totalled 6,4 million-euro, 6,3 million euro were committed, of which 3,1 million were paid out and 3,1 million had to be carried over to the following financial year. The balance was cancelled.
Fremfżrselsprocenten for aktionsbevillingerne er fortsat meget hżj, og det viser, at instituttet skal planlžgge sine aktiviteter bedre og sżrge for, at planlžgningen overholdes. 
The carry-over rate for operating appropriations remains very high and demonstrates the need for the Foundation to improve the quality and monitoring of its programming of activities.
Instituttet bżr gżre sit yderste for at mindske omfanget af fremfżrte bevillinger, s princippet om etrighed bedre kan overholdes. 
The Foundation should do everything possible to reduce the carry-over rate in respect of its appropriations in order to improve its compliance with the budgetary principle of annuality.
De bevillinger, der var blevet fremfżrt fra det foregende regnskabsr, belżb sig til 3,5 millioner euro, heraf vedrżrer 3,2 millioner budgetafsnit III. 
The appropriations carried over from the previous financial year totalled 3,5 million euro, 3,2 million of which related to Title III.
3,4 millioner euro af disse bevillinger blev udbetalt, heraf 3,1 million til džkning af udgifter under budgetafsnit III; det resterende belżb blev annulleret. rsregnskab 9. 
These appropriations were disbursed in payments amounting to 3,4 million euro, 3,1 million of which related to Title III, and the balance was cancelled.
Forvaltningsregnskabet og balancen, som instituttet offentliggjorde i sin rsberetning for regnskabsret 2001, vises i oversigtsform i tabel 2 og 3. 
The revenue and expenditure account and the balance sheet published by the Foundation in its activity report for the financial year 2001 are presented in summary form in Tables 2 and 3.
Opstillingen af regnskabet i instituttets rsberetning for 2001 overholder ikke de forskriftsmžssige krav (8). 
The presentation of these financial statements in the FoundationŐs activity report for 2001 deviates from the norms set out in the regulations (8).
Selv om disse problemer ikke indvirker p regnskabets rigtighed, bżr instituttet igen g over til at fżlge sždvanlig praksis. 
Although these problems have no impact on the reliability of the financial statements, the Foundation should make sure it returns to the usual practices.
Instituttet foretager ikke afskrivning p sine anlžgsaktiver. 
The Foundation makes no attempt to depreciate its fixed assets.
Afskrivningerne bżr medtages ved vžrdiansžttelsen af de anlžgsaktiver, der er opfżrt p balancen, og instituttet bżr fżlge forskrifterne vedrżrende inventar i Kommissionens forordning (9). 
It ought to take depreciation into account when evaluating the fixed assets entered in its balance sheet and follow the instructions concerning inventories in the Commission Regulation (9).
Instituttet bżr forbedre sin inventarforvaltning og udvikle et system til identifikation af lżsżre og fastlžgge de involverede afdelingers respektive ansvar. 
It should improve its inventory system by developing a system of identification for its assets and defining the particular responsibilities of the departments involved.
Overholdelse af de finansielle bestemmelser 11. 
Implementation of financial provisions 11.
(8) Ikke-opdelte bevillinger. () I instituttets rsregnskab for 2001, der indgik som led i dets rsberet-ning, er den negative saldo fra 2000 (1 210 000 euro) modregnet uden for forvaltningsregnskabet. 
A sample of 34 payments which were received or were to bereceivedbytheFoundationduringthefinancialyear2001was 7 (8) Non-differentiated appropriations. () InthefinancialstatementspresentedbytheFoundationinitsactivity report, an adjustment was made, outside the revenue and expenditure account, in 2001, in respect of the negative balance observed in 2000 (1 210 000 euro).
Endvidere er belżbet p instituttets offentliggjorte balance ansat 26 047 euro for lavt, da et lżnforskud og 9 en ržkke indtžgtsordrer ikke er regnet med. () Kommissionens forordning (EF) nr. 2909/2000 af 29. december 2000 (EFT L 336 af 30.12.2000, s. 
In addition, the balance sheet published by the Foundation is understated by 26 047 euro on account of failure to 9 take into account an advance on a salary and recovery orders. () Commission Regulation (EC) No 2909/2000 of 29 December 2000 (OJ L 336, 30.12.2000, p.
27.12.2002 DA De Europžiske Fžllesskabers Tidende C 326/59 havde kun godkendt 10 af dem, og otte, herunder en p 1 231 286 euro, var endnu ikke afviklet pr. 
Only 10 of these orders had been validated by the Financial Controller and eight, including one for 1 231 286 euro, had still not been carried out by 31 January 2002.
31. januar 2002, hvilket ikke er i overensstemmelse med artikel 5 i instituttets finansielle bestemmelser. 
This infringes Article 5 of the FoundationŐs Financial Regulation.
I flere tilfžlde, bl.a. i forbindelse med et bilkżb, har en og samme person kunnet ptegne forpligtelserne og betalingerne elektronisk i stedet for henholdsvis administratoren, den anvisningsberettigede, finansinspektżren og regnskabsfżreren. 
In several instances, most notably one concerning the purchase of a vehicle, one and the same person was able to approve the commitments and payments, using the electronic This report was adopted by the Court of Auditors in approval system, thus discharging the duties of the manager, the authorising officer, the financial controller and the accounting officer.
Noget sdant burde slet ikke kunne forekomme, da det er uforeneligt med princippet om funktionsadskillelse. 
This practice should be strictly prohibited as it is incompatible with the principle of the separation of duties.
I november 1997 indgik instituttet en kontrakt med et rejsebureau i en forsżgsperiode p et r. 
The Foundation concluded a contract with a travel agency in November 1997 for a trial period of one year.
Indtil nu er kontrakten stiltiende blevet viderefżrt. 
This contract has been renewed by tacit agreement until now.
Det ville vžre żnskeligt, om der blev udfżrt en markedsundersżgelse for eventuelt at opn gunstigere betingelser. 
It would be preferable if market-testing were carried out to see if more favourable conditions could be obtained.
Vedtaget af Revisionsretten i Luxembourg p mżdet den 25. og 26. september 2002. 
Luxembourg at its meeting of 25 and 26 September 2002.
P Revisionsrettens vegne Juan Manuel FABRA VALLS Formand 
For the Court of Auditors JuanManuelFABRAVALLS President
EUR) 
Available appropriations (Mio EUR)
27.12.2002 DA De Europžiske Fžllesskabers Tidende C 326/61 Regnskabsrets indtžgter Tilskud fra Kommissionen Diverse indtžgter Finansielle indtžgter Regnskabsrets udgifter Personale Ń Budgetafsnit I Betalinger Fremfżrte bevillinger Administration Ń Budgetafsnit II Tabel 2 Forvaltningsregnskab for regnskabsrene 2001 og 2000 Indtžgter i alt (a) 2001 14 958 16 96 15 070 7 583 190 (1 000 EUR) 2000 14 700 212 29 14 941 7 057 146 1 123 248 2 681 3 183 14 437 504 Đ 1 859 158 Ń Đ 14 Đ 1 210 Betalinger 854 Fremfżrte bevillinger Aktionsudgifter Ń Budgetafsnit III Betalinger Fremfżrte bevillinger Regnskabsrets resultat (a-b) (1) Saldo fremfżrt fra det foregende regnskabsr Bevillinger, der er fremfżrt og bortfaldet Indtžgter fra genanvendelse fra regnskabsret 2000, som ikke er udnyttet Kursdifferencer Udgifter i alt (b) Regnskabsrets saldo 245 3 129 3 148 15 150 Đ 80 Đ 1 210 59 24 Đ 2 Đ 1 209 (1) Regnskabsretsnegativeresultatognedgangeniegenkapitalenerikkeetudtrykfor,atkapitalergettabt.Detskyldes,atmanharanvendtdefinansiellebestemmelsersregler for indtžgter (kun inkasserede belżb) og udgifter (betalinger samt fremfżrte bevillinger). NB: Tallene er afrundet, og summen af tallene i tabellen kan derfor afvige fra totalen. Kilde: Instituttets oplysninger. 
27.12.2002 EN Official Journal of the European Communities Table 2 Revenue and expenditure account for the financial years 2001 and 2000 C 326/61 (1 000 EUR) 2000 14 700 212 29 14 941 7 057 146 1 123 248 2 681 3 183 Revenue received during the financial year Commission subsidies Miscellaneous revenue Financial revenue Budgetary expenditure for the financial year Staff Ń Title I of the budget Payments Appropriations carried over Administration Ń Title II of the budget Total revenue (a) 2001 14 958 16 96 15 070 7 583 190 Payments 854 Appropriations carried over Operating activities Ń Title III of the budget Payments Appropriations carried over 245 3 129 3 148 Totalexpenditure(b)1515014437 Out-turnforthefinancialyear(a-b)(1) Đ80504 Balance carried over from the previous financial year Appropriations carried over from the previous financial year which lapse Appropriations for re-use from the financial year 2000, not utilised Exchange differences Balance for the financial year Đ 1 210 Đ 1 859 59 158 24 Ń Đ2 Đ 14 Đ 1 209 Đ 1 210 (1) The negative balance of the out-turn and own capital does not constitute capital loss.
Disse tabeller er en oversigt over oplysningerne i instituttets eget regnskab (jf. punkt 9). 
Source: Data compiled by the Foundation Ń These tables summarise the data provided by the Foundation in its own financial statements (see paragraph 9).