natgillin/translations-raw huggingface dataset:
Den harlagtvžgtp,atstrukturreformerneogsomfatterenomlžg-ning af budgetterne med henblik p at fremme udgifter inden for deprioriteredesektorer(navnligbasalesundhedsforanstaltninger og grundskoler) samt stżtte til gennemfżrelse af den valgte politik (om vigtige lžgemidler, f.eks.). Denne stżtte til disse i nogle tilfžlde vanskelige reformer er kommet konkret til udtryk i de betingelser, der er phžftet udbetalingerne af de forskellige trancher, som, i overensstemmelse med rapportens mlsžtning, ikke er blevet gennemget af Retten. 
It has from the very outset drawn attention to the dangers of cutting public spending without protecting priority sectors, and in particular social sectors. It has endeavoured to make sure that structural reforms redirect budget spending towards the primary sectors (in particularbasichealthcareandprimaryschools)orfosterimprove-ments in the policies pursued (e.g. essential drugs). This support for sometimes difficult reforms is voiced in the conditions attached to the disbursement of tranches, an aspect outside the scope of the review of the Court of Auditors.
Rapporten beskžftiger sig kun med en del af strukturtilpasningsstżtten, der er specifik for Kommissionen, nemlig opfżlgning p anvendelsen af counterpartmidler i udenlandsk valuta. 
The report therefore concerns only one, Commission-specific aspect of structural adjustment support, namely the monitoring of the counterpart funds generated by the foreign exchange provided.
De żvrige bistandsydere, navnlig Bretton Woods-institutionerne, der yder rentesubsidierede ln, har blot udbetalt denne stżtte til de pgžldende landes statskasse eller nationalbank uden denne sžrlige opfżlgning. 
The other donors, and in particular the Bretton Woods Institutionswhichoffersoftloans,havesimplytransferredtheir aid to treasury departments or central banks with no particular monitoring.
Kommissionens mlsžtning var i fżrste omgang at sikre sig, at stżtten ville give regeringerne mulighed for at bevare udgiftsniveauet inden for de prioriterede sektorer. 
The CommissionŐs initial objective was to ensure that the support provided did actually help governments to protect priority spending.
Strukturtilpasningsprogrammerne har gennemget en udvikling, der er i overensstemmelse med Lom-konventionens anbefalinger om, at reformerne bżr gennemfżres progressivt og i et realistisk tempo. Den nylige udvikling med understregning af PRSPŐernes betydning, som Kommissionen er fortaler for, fżlger de samme retningslinjer som Kommissionen altid har arbejdet efter, dvs.: żget fokusering p, at stżtten skal komme befolkningerne i de berżrte lande til gode og en forsvarlig forvaltning af de offentlige finanser samt de enkelte landes aktive deltagelse i programmerne. 
Structural adjustment programmes have evolved in step with the progressive, realistically paced approach recommended by the Lom Convention. The recent shift towards support for Poverty Reduction Strategy Papers (PRSPs) ref lects the CommissionŐs long-standing concerns: an increased emphasis on the results for the population, ownership of programmes by the countries con-cerned,increasedattentiontosoundmanagementofpublic finances. This shift towards what can fairly be described as second-generation reforms reflects a change in priorities now that many of the most pressing cash-flow problems have been resolved and basic reforms carried out.
Denne nye indfaldsvinkel har i de sidste 2 r gjort, at Kommissionen hen ad vejen har taget sine stżtteordninger op til overvejelse. 
Over the last two years the new approach has led the Commission gradually to review its support mechanisms.
C 257/30 DA De Europžiske Fžllesskabers Tidende 14.9.2001 regeringerne til at anvende midlerne inden for de anviste omrder, eftersomfžllesskabsmidlernekunoverfżresfradenkontrasigne-rede konto, efterhnden som de żremžrkede udgifter plżber. 
Targeting is in itself an incentive to governments to C 257/30 EN Official Journal of the European Communities 14.9.2001 execute the targeted spending, since the CommunityŐs money is paid to the joint-signature treasury account as such spending is executed.
Ramme 1 viser sledes, at man med refinansieringen af udgifterne i Benin godkender den forudgende anvendelse af budgettet. 
Box 1 shows how the refinancing of expenditure in Benin sanctions past use of the budget.
Denne żremžrkning har i en lang ržkke tilfžlde haft positive virkninger, i Benin form af et żget budget-gennemfżrelsesniveau inden for de sociale sektorer (figur 7), i Malawi żget budgetgennemfżrelse (figur 1). 
In very many cases this targeting has had beneficial effects: increasing the level of budget execution in social sectors in Benin (Box 7), increasing budget execution in Malawi (Box 1).
Der har ogs vžret tale om andre resultater, ssom gennemfżrelse af en politik om skaldt Čvigtig medicinÇ og decentralisering af ansvaret for skole-udstyr i Burkina Faso. 
Other effects include the implementation of essential drugs policies or the decentralisation of the supply of materials to Burkina FasoŐs schools.
Det skal ogs bemžrkes, at resultaterne inden for de sociale sektorer i hżj grad er opnet takket vžre konditionalitetsprincippet. 
The impact on the social sectors is to a great extent achieved through conditionality.
Udgifterne i Kommissionens programmer indgr i programmet for stabilisering og żkonomiske reformer, navnlig hvad restancer angr. 
The expenditure covered by Commission programmes is part of the stabilisation and economic reform programme; this is particularly the case of arrears.
Der er mange żkonomiske argumenter (fremlagt i EUF-udvalget og fremsendt til Retten) for at żremžrke sdanne udgifter, som der foretages revision af inden de refunderes. 
There are many economic arguments (presented to the EDF Committee and forwarded to the Court of Auditors) for targeting such expenditure, which is audited before repayment.
Tilpasningsstżtteprogram-merne har til forml at begržnse restancerne og er genstand for kontrol fra IMFŐs side, og der er derfor ingen grund til, at Kommissionen foretager en lignende kontrol. 
Adjustment support programmes are aimed at limiting arrears and are supervised by the IMF, an activity that the Commission does not intend to duplicate.
Kommissionen mener, at de reformprogrammer, som IMF str for i de ovennžvnte lande, opfylder deres mlsžtning. 
The Commission considers the reform programmes steered by the IMF in the countries cited to be effective.
Det er Kommissionens hensigt dels at sikre, at al udefrakommende stżtte (herunder projekterne) opfżres p budgettet og dels at sżge at undg finansielle tilsidesžttelser direkte til projekterne. I Ghana har denne form for stżtte sledes vžret for nedadgende, og andre former for udgiftsstżtte, som regeringen havde anmodet om, og som ikke var opfżrt p budgettet, er ikke blevet accepteret af Kommissionen. 
The CommissionŐs position is to encourage the inclusion of all external aid in the budget (including project aid) and, it is true, to move away from project financing: in Ghana, for example, this aid has been decreasing, and other expenditure requested by the government but not included in the budget has been refused by the Commission.
Meddelelsen til Rdet fra februar 2000 indeholder en sektor-inddelt opgżrelse over de żremžrkede udgifter og viser bl.a., at 34, 27 og 6 % af counterpartmidlerne er get til udgifter inden for henholdsvis sundhedssektoren, uddannelsessektoren og til vedligeholdelse af veje (heri er ikke medregnet finansieringen af restan-cer). 
February 2000Ős communication to the Council gives a sectoral breakdown of targeted expenditure showing, for example, that health, education and road maintenance (excluding arrears) have respectively accounted for 34 %, 27 % and 6 % of counterpart funds. CONTROLLING PROGRAMME EXECUTION Support timetable 17.
Der findes ingen internationale normer for budgetunderskud, og sdanne normer er for żvrigt fżrst for ganske nylig blevet indfżrt i EU. 
There are no international standards for budget deficits. Indeed, they have only recently been established at European Union level.
Begrebet ČfinansieringsbehovÇ er naturligvis subjektivt, og man er meget langt fra at kunne džkke de forskellige landes behov. Begrebet overfinansiering eksisterer ikke, da det i f.eks. Senegals tilfžlde ville forudsžtte, at landet, der er yderst fattigt, skulle have for mange ressourcer til rdighed (begrebet kan alts derfor heller ikke engang anvendes i forbindelse med de rige-ste lande). 
The criteria used for budget aid are therefore based primarily on balance-of-payments financing needs. ÔNeedŐ is obviously a subjective concept, and we are still a long way off covering a countryŐs needs. The concept of overfinancing does not exist: in the case of a very poor country like Senegal this would be tantamount to saying that it had too much money (something even the richest countries would deny).
Der er flere grunde til, at den faktiske stżtteallokering ikke harfulgtdenoprindeligetidsplan,navnligvanskelighederidrżf-telserne mellem de berżrte lande og IMF (programmer er blevet suspenderet eller er ikke gennemfżrt som planlagt). 
There are several possible explanations for the differences between actual and expected payments, in particular difficulties in discussions between a country and the IMF (Ôoff trackŐ or suspended programmes).
I tilfžldet med f.eks. 
In the case of Ghana and Tanzania, for example, IMF programmes were suspended for about two years.
Ghana og Tanzania stod suspensionen af IMF-programmetpica.2r.Detviludentvivlvžremuligtatżge forudsigeligheden af budgetstżtten, men det afhžnger i meget hżj grad af IMFŐs bedżmmelser. I andre tilfžlde er manglende overholdelse af de specifikke konditionalitetsprincipperne rsag til for-skydningerne i tidsplanen. 
It is no doubt possible to improve the predictability of budget support but this remains largely contingent on the outcome of the IMFŐs assessment. In other cases delays can be attributed to failure to comply with specific conditions.
Et skift over til trerige programmer under Cotonou-aftalen giver mulighed for żget forudsigelighed i forbindelse med den fremtidige stżtte til lande, der lever op til betingelserne. 
The shift to three-year programmes under the Cotonou Agreement will increase the predictability of aid for countries that perform well.
14.9.2001 DA De Europžiske Fžllesskabers Tidende C 257/31 Boks 2 Forsinkelser i tidsplanen for stżttens ivžrksžttelse 1. 
14.9.2001 EN Official Journal of the European Communities C 257/31 Box 2 Shifts in the support timetables 1. InMalawipaymentwasmadeattheendof2000afterareviewof compliance with conditions.
Den analyse, som regeringen via delegationen havde fremlagt, til belysning af, hvorvidt forhndsbetingelserne var overholdt, ans de centrale instanser for at vžre utilstržkkelig. 
The analysis of compliance presented by the Government via the Delegation had been considered inadequate by the headquarters departments responsible.
I Zambia finansierede Kommissionen en ekspert til at undersżge det spżrgsml, Retten har taget op, og gennemfżrer en revision i landet. 
In Zambia the Commission paid for a consultant to examine the issue raised by the Court of Auditors and carried out an audit in the country.
Kommissionenbeklager,atIMFikkeharindfżrteninterna-tional norm for, hvordan udefrakommende budgetstżtte indarbejdes i budgettet. 
The Commission regrets that there is no international IMF standard for the incorporation of external budget aid.
I alle lande med konvertible valutaer findes der hvad officielle transaktioner angr kun en enkelt valutakurs (vekselkursen), og det er ogs den kurs, der anvendes i forbindelse med overfżrsler fra Bretton Woods-institutionerne til nationalbankerne. Imidlertid vil Kommissionen i fremtiden sżrge for, at det i finansieringsaftalerne pržciseres, hvilken valutakurs der skal anvendes. 
In a country with a convertible currency there is only one exchange rate for official transactions (the interbank rate) recognised by the countryŐs financial and monetary rules (that rate beingusedforBWIaidtothecentralbank).However,theCom-mission will see that it specifies the exchange rate to be used in future financing agreements.
Boks 3 Kontrollen af indbetalingerne af counterpartmidler 1. 
Box 3 Controls on the constitution of counterpart funds 1.
I Mozambique har man beregnet counterpartmidlerne ud fra ovennžvnte regel. 
In Mozambique the amount of the counterpart funds results from the formula applied by the central bank.
De af Retten nžvnte forvaltningsudgifter er ikke lžngere aktuelle i Mozambiques tilfžlde i forbindelse med direkte budgetstżtte. 
The administrative costs highlighted by the Court of Auditors are no longer applied to direct budget aid to Mozambique.
I forbindelse med de seneste programmer, som Kommissionen har truffet beslutning om, har man forsżgt at lżse spżrgsmlet om den faglige bistand ved at give landene stżrre fleksibilitet hvad angr anvendelsen af midler til styrkelse af regeringskapaci-teten. 
Recent programmes adopted by the Commission have tried to resolve the issue of technical assistance by according countries greater flexibility in the use of funds for capacity-building.
Disse programmer indeholder endvidere bestemmelse om, at stżtten, i tilfžlde hvor den ikke anvendes, genindarbejdes i budgetstżtten. 
In the event of such assistance not being used, these programmes provide for the resources concerned to be reincorporated into the budget support.
Kommissionen mener, at det er logisk at sikre kohžrensen mellem disse forskellige kommissionsinstrumenter og gżre brug af allerede eksisterende kompetence. 
The Commission believes that it makes sense to use its various instruments in a coherent manner and to make use of any existing skills.
I de tilfžlde hvor den faglige bistand finansieres over counterpartmidlerne (Benin, Ghana, Malawi), fżlges kontrakterne opmžrksomt af den pgžldende delegation, om nżdvendigt i samspil med hovedkontoret. 
Inthecaseoftechnicalassistancepaidforusingcounterpart funds (Benin, Ghana, Malawi), contracts have always been closely supervised by the delegations, which have consulted headquarters whenevernecessary.
Hvad angr de revisioner, Kommissionen gennemfżrer, pbegyndtes revisionen i Zambia den 14. maj 2001. 
With regard to the audits carried out by the Commission, the Zambian audit began on 14 May this year.
Grunden til, at den igangsattes s sent, skyldtes udelukkende de begržnsede ressourcer i Kommissionens revisionstjeneste. 
The delay was wholly due to a shortage of resources in the CommissionŐs audit department.
Det er i den forbindelse p sin plads at nžvne, at Kommissionen som den eneste af bistandsyderne i forbindelse med sine budgetstżtteprogrammer har gennemfżrt revisioner af forskellige omrder af de berżrte landes budgetter. 
It should be stressed that the Commission is the only donor to have conducted audits covering government budgets in the course of its budget support programmes. Box 4 confirms the impact and relevance of the CommissionŐs audits.
Svar, ramme 5: I Mauretanien bekržftede revisionen, at visse udgifter, som Kommissionen allerede havde afvist, ikke var stżtteberettigede, og der var derfor ikke behov for en aftaleprotokol eller problemer vedrżrende tilbagebetaling af midler. 
Response to table 5: The audit in Mauritania confirmed the ineligibility of certain expenditure already rejected by the Commission and therefore required neither a protocol of agreement nor the repayment of funds.
I forbindelse med uregelmžssigheder i forvaltningen af statsbudgetterne har der fra Kommissionens side vžret tale om fżlgende foranstaltninger: 1) tilbagebetaling p den kontrasignerede counterpartmiddelkonto. 
Where audits have revealed shortcomings in governmentsŐ budget management, the Commission has taken a number of measures: (1) repayment to the joint-signature account for coun-terpartfunds.Thisrepaymentis,however,muchmorethana mere transfer between two government accounts, since the joint-signature account, which is generally held at the central bank, cannot be used by the government.
C 257/32 DA De Europžiske Fžllesskabers Tidende 14.9.2001 nettosituation, og det begržnser automatisk omfanget af de i statskassen tilrdighedstende midler. Hvis de medregnes, giver de denpgžldendestatmulighedforatoptagelnentenibanksek-toren eller i nationalbanken. 
C 257/32 EN Official Journal of the European Communities 14.9.2001 are not usually included by the IMF in the governmentŐs net position and automatically limit the governmentŐs cash-flow. Where they are taken into account, they enable the government to borrow either from the banking sectors or the central bank.
Eventuelle tilbagebetalinger til EUFŐs kasse kan ikke komme p tale, da counterpartmidlerne ikke regnes som EUF-ressourcer (se under punkt 4), men derimod som modtagerlandets ressourcer, 2) udarbejdelse af en handlingsplan, dergivermulighedforatbegržnsenyeuregelmžssigheder,3) fastlžggelse af, hvilken form for institutionel stżtte der er pkržvet, 4) endvidere har disse revisioner i en lang ržkke tilfžlde medfżrt nedskžringer i eller annullering af programmer. 
As for possible repayments to the EDF, this does not apply because counterpart funds are not EDF resources (see point 4) but own resources of the beneficiary country; (2) the drafting of an action plan to limit the risks of new shortcomings; (3) the identification of institutional support needs; (4) in many cases, the reduction or cancellation of programmes.
Godkendelse af stżtteberettigede regninger for belżb svarende til belżbet for fžllesskabsfinansieringen er i overensstemmelse med reglerne under forudsžtning af, at en sdan godkendelse ledsages af en overordnet indsats med det forml at forbedre budgetkvaliteten (se endvidere svaret til punkt 55 og 56). 
The acceptance of invoices eligible for European financing is quite above board as long as it is accompanied by broader measures to improve the quality of budgets (see also response to points 55 and 56).
I Cte dŐIvoires tilfžlde er det blandt de belżb, der skulle refunderes, kun stżtten til afholdelse af valg, refinansiering af statsobligationer og visse presserende udgifter p sundhedsomrdet, der rent faktisk er blevet overfżrt til landet, hvilket isžr skyldes suspenderingen af samarbejdet med landet af politiske rsager. 
In Cte dŐIvoire, of the planned allocations of repaid funds, only election support, the refinancing of treasury bonds and certain emergency health spending have actually been implemented, primarily owing to the suspension of cooperation with the country on political grounds.
Hvad angr den hurtige frigivelse af midler kan den kun forklares ud fra den helt exceptionelle situation (bde finansielt og institutionelt), som landet befandt sig i perioden april til september 2000. 
Asfortheconcerntoreleasefundsquickly,thiscanonlybeexplained in the context of the quite exceptional financial and institutional situation prevailing in the country in the period April-September last year.
Bretton Woods-institutionerne og Kommissionens stżtteprogrammer var suspenderet indtil disse revisioner var afsluttet, og der var indget en ny aftale med IMF (oktober 2000). 
The support programmes of the BWI and the Commission were suspended pending the conclusion of the audits and signing of a new agreement with the IMF (October last year).
Der er foretaget ajourfżringer af vejledningerne for anvendelsen af counterpartmidlerne, dels i en meddelelse fra Kommissionen og en rdsresolution i 1996 samt den nye vejledning fra GD VIII i 1998. 
The instructions concerning counterpart funds were updated by a Commission communication and a Council resolution in 1996 and by a new DG VIII manual of procedures in 1998.
Efter Rettens rapport og dens anvisninger og p et tidspunkt, hvor Cotonou-aftalen er under gennemfżrelse, er nye retningslinjer naturligvis under udarbejdelse, navnlig hvad angr spżrgsmlet om ikke mere at operere med begreberne counterpartmidler og żremžrkning samt evaluering af budgetforvaltningen. 
It is, however, clear, in view of this Court of Auditors report and the guidelines it lays down and the implementation of the Cotonou Agreement, that new instructions are being drafted, especially concerning the abandonment of the term Ôcounterpart fundsŐ, the abandonment of targeting and the assessment of the quality of budget management.
Kommissionen str ved det tilsagn, den gav i sin decharge for 1998, om at etablere et omfattende arkiveringssystem og arbejder aktivtherp.Dererendvidereetableretetklassificerings-og opfżlgningssystem i afdelingen med ansvar for makrożkonomiske stżtteprogrammer. 
The Commission reiterates the commitment it gave in the 1998 discharge to set up an effective archiving system, something on which it is actively working.
Kontrollen med udbetalinger af counterpartmidler i henhold til reglerne i aftaleprotokollerne har vžret foretaget af delegationerne suppleret med overvgning fra de centrale tjenestegrene. 
Supervision of disbursements of counterpart funds according to the rules agreed in the protocols of agreement has been exercised by the delegations under the supervision of headquarters.
Den dertil ansatte konsulent har foretaget et omfattende arbejde, herunder kvalitative vurderinger (spżrgeskemaer udsendt til samtlige berżrte delegationer), som ikke ville have kunnet udfżres af tjenestemžnd inden for tidsfristen. 
The consultant recruited carried out an in-depth study, including qualitative judgments (based on a questionnaire sent to all the delegations concerned), something that officials could not have done in good time.
Under alle omstžndigheder kan spżrgsmlet om tilstržkkelige midler til at fżre kontrol med kvaliteten af forvaltningen af de offentlige finanser kun lżses gennem en overordnet indsats og gennem en opgavefordeling, der implicerer de żvrige donorer. 
In any case, the issue of the resources needed to supervise the quality of public finances can only be resolved by an overall approach and a division of responsibilities involving the other donors.
Afdelingen for makrożkonomi er ikke den eneste, der foretager kontrol med stżttens indvirkning p de forskellige sektorer (den foretages ogs af delegationerne og de berżrte tjenestegrene, dvs. dem der beskžftiger sig med vejnet, landbrug og de sociale sektorer). 
The macroeconomic unit is not alone in monitoring the sectoral impact of aid (this is monitored by the delegations and by theunitsresponsibleforthesectorsconcerned:roads,agriculture, social sectors).
For at adskille evalueringen af de udelukkende makrożkonomiske elementer fra vurderingerne af den fżrte politik hvad angr fattigdomsbekžmpelse i de makrożkonomiske programmer, skelner man i Kommissionens seneste programmer mellem rent makrożkonomiske finansieringstrancher og variable trancher, der har relation til resultatindikatorer inden for de sociale sektorer (dette forslag er resultatet af forsżgene p at foretage žndringer i konditionalitetsprincippet). 
In order, however, to separate, in macroeconomic programmes, the assessment of purely macroeconomic aspects from that of the effectiveness of the policies carried out to reduce poverty, recent Commission programmes distinguish purely macroeconomic tranches from variable tranches linked to performance indicators in the social sectors (a proposal that came out of the test on the reform of conditionality).
UDFORDRINGER FORBUNDET MED BUDGETSTŻTTEN Forvaltningen af de offentlige finanser 40. Som Retten nžvner under punkt 11, fżrer IMF tilsyn med samtlige elementer i de offentlige finanser. 
As the Court of Auditors notes in point 11, the IMF exercise supervision over the entirety of public finances.
Retten har ligeledes noteret sig Kommissionens žndrede fremgangsmde i forbindelse med revision (punkt 26-29). 
The Court of Auditors also noted the developments in the CommissionŐs approach to audit (points 26 to 29).