natgillin/translations-raw huggingface dataset:
Det er Rettens opfattelse, at agenturets rsregnskab i alt vžsentligt giver et retvisende billede af dets finansielle stilling pr. 31. december 2015 og af resultaterne af dets transaktioner og pengestrżmme i det afsluttede regnskabsr, i overensstemmelse med dets finansielle bestemmelser og de regnskabsregler, Kommissionens regnskabsfżrer har fastlagt. 
In the CourtŐs opinion, the AgencyŐs annual accounts present fairly, in all material respects, its financial position as at 31 December 2015 and the results of its operations and its cash flows for the year then ended, in accordance with the provisions of its Financial Regulation and the accounting rules adopted by the CommissionŐs accounting officer.
Erklžring om lovligheden og den formelle rigtighed af de transaktioner, der ligger til grund for regnskabet 10. 
Opinion on the legality and regularity of the transactions underlying the accounts 10.
Det er Rettens opfattelse, at de transaktioner, der ligger til grund for agenturets rsregnskab for det regnskabsr, der afsluttedes den 31. december 2015, i alt vžsentligt er lovlige og formelt rigtige. 
In the CourtŐs opinion, the transactions underlying the annual accounts for the year ended 31 December 2015 are legal and regular in all material respects.
(7) (8) (9) Bemžrkningerne i det fżlgende drager ikke Rettens erklžringer i tvivl. 
(7) (8) (9) The comments which follow do not call the CourtŐs opinions into question.
De regnskabsregler, Kommissionens regnskabsfżrer har fastlagt, er baseret p de internationale regnskabsstandarder for den offentlige sektor (International Public Sector Accounting Standards, IPSAS), som er udgivet af International Federation of Accountants, og Ń hvor det er relevant Ń p International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) udgivet af International Accounting Standards Board. 
The accounting rules adopted by the CommissionŐs accounting officer are derived from the International Public Sector Accounting Standards (IPSAS) issued by the International Federation of Accountants or, where relevant, the International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board.
Artikel 107 i delegeret forordning (EU) nr. 1271/2013. 
Article 107 of Regulation (EU) No 1271/2013.
966/2012 (EUT L 298 af 26.10.2012, s. 
Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (OJ L 298, 26.10.2012, p.
DA 1.12.2016 Den Europžiske Unions Tidende C 449/19 BEMŽRKNINGER OM BUDGETFORVALTNINGEN 12. 
EN 1.12.2016 Official Journal of the European Union C 449/19 COMMENTS ON BUDGETARY MANAGEMENT 12.
Agenturet fremfżrte 1,36 millioner euro eller 59 % af de forpligtede bevillinger under afsnit III, aktionsudgifter (2014: 1,57 millioner euro eller 62 %). 
The Agency carried over 1,36 million euro, i.e. 59 % of its committed appropriations for Title III operational expenditure (2014: 1,57 million euro, i.e. 62 %).
Disse fremfżrsler vedrżrte navnlig gennemfżrelsen af REMIT (1,1 million euro), en kompleks operationel aktivitet af flerrig karakter i relation til integritet og gennemsigtighed p engrosenergimarkederne. 
These carry-overs were mainly related to the implementation of REMIT (1,1 million euro), a complex operational activity on wholesale energy market integrity and transparency of a multiannual nature.
Agenturet fremfżrte ogs 0,79 millioner euro eller 35 % (2014: 0,98 millioner euro eller 41 %) af de forpligtede bevillinger under afsnit II, administrationsudgifter, som isžr vedrżrte undersżgelser og tjenester, som ikke var leveret i 2015. 
The Agency also carried over 0,79 million euro, i.e. 35 % (2014: 0,98 million euro, i.e. 41 %) of committed appropriations for Title II administrative expenditure, mainly related to studies and services not yet delivered in 2015.
OPFŻLGNING P SIDSTE RS BEMŽRKNINGER 13. 
FOLLOW-UP OF PREVIOUS YEARŐS COMMENTS 13.
En oversigt over de korrigerende foranstaltninger, der er truffet som reaktion p de bemžrkninger, Retten fremsatte sidste de seneste r, vises i bilaget. 
An overview of the corrective actions taken in response to the CourtŐs comments from the previous year is provided in the Annex.
P Revisionsrettens vegne Vtor Manuel da SILVA CALDEIRA Formand 
For the Court of Auditors Vtor Manuel da SILVA CALDEIRA President
C 449/20 Den Europžiske Unions Tidende 1.12.2016 DA BILAG Opfżlgning p sidste rs bemžrkninger Rettens bemžrkning Agenturet fremfżrte 1,57 millioner euro eller 62 % af de forpligtede bevillinger under afsnit III, aktionsudgifter (2013: 3,1 million euro eller 91 %). 
C 449/20 Official Journal of the European Union 1.12.2016 EN ANNEX Follow-up of previous yearŐs comments Court's comment The Agency carried over 1,57 million euro, i.e. 62 %, of committed appropriations for title III operational expenditure (2013: 3,1 million euro, i.e. 91%).
Disse fremfżrsler vedrżrte hovedsagelig gennemfżrelsen af REMIT, en kompleks flerrig aktivitet, hvis gennemfżrelsesforordning fżrst blev vedtaget 17. december 2014(1). 
These carry-overs were mainly related to the implementation of REMIT, a complex multi-annual operational activity for which the Implementing Regulation was only adopted on 17 December 2014 (1).
Agenturet fremfżrte ogs 0,98 millioner euro eller 41% (2013: 1,9 millioner euro eller 56%) af de forpligtede bevillinger under afsnit II, administrationsudgifter, som isžr vedrżrte undersżgelser i relation til gennemfżrelsen af REMIT og rlige kontrakter, som blev fornyet ved rets udgang. 
The Agency also carried over 0,98 million euro, i.e. 41% (2013: 1,9 million euro, i.e. 56%), of committed appropriations for title II administrative expenditure, mainly related to studies for the implementation of REMIT and annual contracts renewed towards the year end.
I oktober 2013 fik agenturet via en budgetžndring bevilget yderligere 3 millioner euro til gennemfżrelsen af REMIT, som agenturet fremfżrte til 2014. 
In October 2013, through a budget amendment, the Agency received an additional 3 million euro in appropriations to implement REMIT, which it carried over to 2014.
Ifżlge gennemfżrelsesforordningen vil REMIT imidlertid fżrst vžre operationel i oktober 2015. 
However, according to the Implementing Regulation the REMIT framework will only become operational in October 2015.
En del af midlerne blev anvendt i 2014 til at forberede gennemfżrelsen af REMIT. 
Part of the funds was spent in 2014 on preparation for the implementation of REMIT.
Ved udgangen af 2014 afholdt agenturet to forskudsbetalinger til et belżb af 1,56 millioner euro vedrżrende kontrakter om REMIT-relaterede tjenesteydelser til levering i perioden 2015-2017 og undgik derved en automatisk tilbagefżrsel af de uudnyttede midler til Kommissionen (2) Dette vil give agenturet mulighed for at finansiere sine fremtidige aktiviteter i relation til REMIT, men det er i strid med budgetprincippet om etrighed. 
At the end of 2014, the Agency made two pre-financing payments amounting to 1,56 million euro for contracts on REMIT-related services to be provided in the period 2015 to 2017, thereby avoiding an automatic return to the Commission of the unused funds (2). Although this will allow the Agency to finance its future REMIT-related activities, this is in contradiction with the budgetary principle of annuality.
Ifżlge hjemstedsaftalen mellem agenturet og den slovenske regering skal der oprettes en Europaskole i Slovenien. 
According to the Seat Agreement between the Agency and the Slovenian government, a European School will be established in Slovenia.
Men her mere end fire r efter aftalens indgelse er der ikke blevet oprettet nogen Europaskole. r 2014 2014 2014 Korrigerende foranstaltning (Afsluttet/i gang/ikke igangsat/ikke relevant) Ikke relevant Ikke relevant Ikke igangsat (1) (2) Kommissionens gennemfżrelsesforordning (EU) nr. 
However, more than four years after the agreement no European School has been set up.
Ifżlge artikel 13 i EU's finansforordning kan belżb kun fremfżres til t regnskabsr. 
Article 13 of the EU Financial Regulation stipulates that amounts can be carried over for one financial year only.
DA 1.12.2016 Den Europžiske Unions Tidende C 449/21 AGENTURETS SVAR 13. 
EN 1.12.2016 Official Journal of the European Union C 449/21 THE AGENCYŐS REPLY 13.
Agenturet bekržfter det identificerede niveau af fremfżrte bevillinger som fżlge af bne forpligtelser ved rets udgang, der hovedsageligt skyldes REMIT-projektgennemfżrelsens langsigtede karakter. 
The Agency acknowledges the identified level of appropriations carried over, due to open commitments at year-end, mainly streaming from the long-term nature of the REMIT project implementation.
Grundet den vedvarende usikkerhed, der pržger den rlige tildeling af budgetmidler til agenturet, er det svžrt at forlige princippet om etrighed med den flerrige karakter, der nżdvendigvis vil kendetegne REMIT-projektet. 
Given the persistent uncertainty on the annual budgetary allocation to the Agency, it is difficult to reconcile the principle of annuality with the inevitable multiannual nature of the REMIT project.
EUR-Lex - 31997Y0313(06) - EN Page 1 of 5 Avis juridique important 31997Y0313(06) Report on the financial statements of the European Environment Agency (EEA-Copenhagen), together with the Agency's replies Official Journal C 081 , 13/03/1997 P. 0043 - 0048 REPORT on the financial statements of the European Environment Agency (EEA-Copenhagen), together with the Agency's replies (97/C 81/06) (For the period from 1 September 1994 to 31 December 1995) 1.1. 
EUR-Lex - 31997Y0313(06) - EN Page 1 of 5 Avis juridique important 31997Y0313(06) Report on the financial statements of the European Environment Agency (EEA-Copenhagen), together with the Agency's replies Official Journal C 081 , 13/03/1997 P. 0043 - 0048 REPORT on the financial statements of the European Environment Agency (EEA-Copenhagen), together with the Agency's replies (97/C 81/06) (For the period from 1 September 1994 to 31 December 1995) 1.1.
This report is addressed to the Management Board of the European Environment Agency in accordance with Article 13 (4) of Council Regulation (EEC) No 1210/90 of 7 May 1990 (1). 
This report is addressed to the Management Board of the European Environment Agency in accordance with Article 13 (4) of Council Regulation (EEC) No 1210/90 of 7 May 1990 (1).
The Court of Auditors has examined the financial statements of the European Environment Agency for the financial years 1994 and 1995. 
The Court of Auditors has examined the financial statements of the European Environment Agency for the financial years 1994 and 1995.
The budget was implemented under the responsibility of the Executive Director in accordance with the requirements of Article 13 (1) of Council Regulation (EEC) No 1210/90. 
The budget was implemented under the responsibility of the Executive Director in accordance with the requirements of Article 13 (1) of Council Regulation (EEC) No 1210/90.
His responsibilities include the preparation and presentation of the accounts (2) in accordance with the internal financial provisions set out in Article 14 of Council Regulation (EEC) No 1210/90. 
His responsibilities include the preparation and presentation of the accounts (2) in accordance with the internal financial provisions set out in Article 14 of Council Regulation (EEC) No 1210/90.
Article 188c of the Treaty establishing the European Community requires the Court of Auditors to audit these accounts. 
Article 188c of the Treaty establishing the European Community requires the Court of Auditors to audit these accounts.
This report constitutes the first audit of the Agency. 
This report constitutes the first audit of the Agency.
The Court conducted its audit in accordance with generally accepted auditing standards in so far as they are applicable in the Community context. 
The Court conducted its audit in accordance with generally accepted auditing standards in so far as they are applicable in the Community context.
The Court carried out checks on the accounts and records and also applied such additional auditing procedures as it considered necessary in this context. 
The Court carried out checks on the accounts and records and also applied such additional auditing procedures as it considered necessary in this context.
The main observations resulting from the Court's audit are presented in the second part of this report. 
The main observations resulting from the Court's audit are presented in the second part of this report.
The financial statements for the financial years 1994 and 1995 are reliable and the underlying operations were carried out, on the whole, in accordance with the rules concerning legality and regularity. 
The financial statements for the financial years 1994 and 1995 are reliable and the underlying operations were carried out, on the whole, in accordance with the rules concerning legality and regularity.
Main observations concerning the implementation of the budget of the European Environment Agency for the financial years 1994 and 1995 The Commission subsidy 1.5. 
Main observations concerning the implementation of the budget of the European Environment Agency for the financial years 1994 and 1995 The Commission subsidy 1.5.
During the financial year 1995 the Agency used only part of the Commission subsidy provided for in the general budget (ECU 12 million, of which ECU 6,2 million was drawn down). 
During the financial year 1995 the Agency used only part of the Commission subsidy provided for in the general budget (ECU 12 million, of which ECU 6,2 million was drawn down).
It is the Court's opinion that the Agency should have issued a recovery order during the financial year 1995 for the balance remaining due (ECU 5,8 million) in order to meet the commitments that were carried over to the financial year 1996 (totalling ECU 7 million). 
It is the Court's opinion that the Agency should have issued a recovery order during the financial year 1995 for the balance remaining due (ECU 5,8 million) in order to meet the commitments that were carried over to the financial year 1996 (totalling ECU 7 million).
Spending in excess of available appropriations 1.6. 
Spending in excess of available appropriations 1.6.
Several cases of expenditure in excess of available appropriations, amounting to approximately ECU 0,4 million altogether, were found under titles I (staff expenditure) and II (administrative expenditure) of the budget. 
Several cases of expenditure in excess of available appropriations, amounting to approximately ECU 0,4 million altogether, were found under titles I (staff expenditure) and II (administrative expenditure) of the budget.
This http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:31997... 26/10/2010 
This http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:31997... 26/10/2010
EUR-Lex - 31997Y0313(06) - EN Page 2 of 5 amount, which could not be charged to the budget for 1995, was entered on the assets side of the balance sheet in a suspense account, and had to be charged to the budget for the financial year 1996 (contravention of Articles 5, 27, 29c and 43 of the Agency's Financial Regulation). 
EUR-Lex - 31997Y0313(06) - EN Page 2 of 5 amount, which could not be charged to the budget for 1995, was entered on the assets side of the balance sheet in a suspense account, and had to be charged to the budget for the financial year 1996 (contravention of Articles 5, 27, 29c and 43 of the Agency's Financial Regulation).
Imprest account 1.7. 
Imprest account 1.7.
Almost all payments charged to the budget under titles I and II were made via an imprest account. 
Almost all payments charged to the budget under titles I and II were made via an imprest account.
The utilization of this account was not in accordance with Article 43 of the Agency's Financial Regulation, since the administrator of the imprest accounts was, at the time, both the Accounting and the Authorizing Officer for certain budget headings. 
The utilization of this account was not in accordance with Article 43 of the Agency's Financial Regulation, since the administrator of the imprest accounts was, at the time, both the Accounting and the Authorizing Officer for certain budget headings.
Furthermore, the deadlines for the submission of supporting documents were not met and the availability of appropriations committed was not verified before payments were made. 
Furthermore, the deadlines for the submission of supporting documents were not met and the availability of appropriations committed was not verified before payments were made.
This situation seems to be the principal cause of the cases of spending in excess of available appropriations pointed out above. 
This situation seems to be the principal cause of the cases of spending in excess of available appropriations pointed out above.
Appropriations carried forward 1.8. 
Appropriations carried forward 1.8.
At the end of the financial year 1995, as was already the case at the end of the financial year 1994, the percentage of appropriations carried forward was very high in relation to the appropriations available (ECU 7 million - 57,2 % of the total budget). 
At the end of the financial year 1995, as was already the case at the end of the financial year 1994, the percentage of appropriations carried forward was very high in relation to the appropriations available (ECU 7 million - 57,2 % of the total budget).
The majority of these carryovers concern title III (operational expenditure) (ECU 6,4 million, representing 90,3 % of the appropriations under this title). 
The majority of these carryovers concern title III (operational expenditure) (ECU 6,4 million, representing 90,3 % of the appropriations under this title).
A large share (ECU 1,8 million) of the appropriations carried over from 1994 to 1995, totalling ECU 8,5 million, had to be cancelled (21 % of the appropriations carried over). 
A large share (ECU 1,8 million) of the appropriations carried over from 1994 to 1995, totalling ECU 8,5 million, had to be cancelled (21 % of the appropriations carried over).
A posteriori referral to the Financial Controller 1.9. 
A posteriori referral to the Financial Controller 1.9.
Several proposals for the commitment of funds totalling ECU 0,5 million were submitted, a posteriori, to the Financial Controller for his approval. 
Several proposals for the commitment of funds totalling ECU 0,5 million were submitted, a posteriori, to the Financial Controller for his approval.
In these cases, the Financial Controller withheld his approval, but this refusal was overruled by the Management Board. 
In these cases, the Financial Controller withheld his approval, but this refusal was overruled by the Management Board.
The Court wishes to emphasize the obligation to respect the Financial Regulation and to submit proposals for commitments in due form prior to 'any measure of a kind which might lead to expenditure from the budget` (Article 27 of the Agency's Financial Regulation). 
The Court wishes to emphasize the obligation to respect the Financial Regulation and to submit proposals for commitments in due form prior to 'any measure of a kind which might lead to expenditure from the budget` (Article 27 of the Agency's Financial Regulation).
Separation of duties 1.10. 
Separation of duties 1.10.
The separation of duties within the administration of the Agency has not been observed. 
The separation of duties within the administration of the Agency has not been observed.
Due to a shortage of staff in the financial accounting department, the same person was, at one and the same time, Accounting Officer, administrator of the imprest accounts and Authorizing Officer for certain budget headings. 
Due to a shortage of staff in the financial accounting department, the same person was, at one and the same time, Accounting Officer, administrator of the imprest accounts and Authorizing Officer for certain budget headings.
Accounting systems 1.11. 
Accounting systems 1.11.
The budgetary accounting and general accounting are carried out on two independent and unconnected computer systems. 
The budgetary accounting and general accounting are carried out on two independent and unconnected computer systems.
The budgetary accounting system is, moreover, not programmed to refuse entries in the event of appropriations available, or appropriations committed, being exceeded. 
The budgetary accounting system is, moreover, not programmed to refuse entries in the event of appropriations available, or appropriations committed, being exceeded.
The Financial Controller 1.12. 
The Financial Controller 1.12.
The Management Board appointed the Commission's Financial Controller as their own Financial Controller. 
The Management Board appointed the Commission's Financial Controller as their own Financial Controller.
The Court considers it would be advisable, in respect of the Agency's present mode of operation, to appoint a full-time Financial Controller for the Agency. 
The Court considers it would be advisable, in respect of the Agency's present mode of operation, to appoint a full-time Financial Controller for the Agency.
This report was adopted by the Court of Auditors in Luxembourg at the Court meeting of 28 October 1996. http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:31997... 
This report was adopted by the Court of Auditors in Luxembourg at the Court meeting of 28 October 1996. http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:31997...
EUR-Lex - 31997Y0313(06) - EN Page 3 of 5 For the Court of Auditors Bernhard FRIEDMANN President >TABLE> >TABLE> >TABLE> (1) OJ No L 120, 11. 
EUR-Lex - 31997Y0313(06) - EN Page 3 of 5 For the Court of Auditors Bernhard FRIEDMANN President >TABLE> >TABLE> >TABLE> (1) OJ No L 120, 11.
1990, p. 
1990, p.
(2) Contrary to the requirements of Article 13 (3) of Council Regulation (EEC) No 1210/90, the accounts for all revenue and expenditure of the Agency in respect of the financial year 1995 were not prepared until 20 June 1996, the date on which the accounts were signed by the Executive Director of the Agency and sent to the Commission, to the Board of Management and to the Court of Auditors. 
(2) Contrary to the requirements of Article 13 (3) of Council Regulation (EEC) No 1210/90, the accounts for all revenue and expenditure of the Agency in respect of the financial year 1995 were not prepared until 20 June 1996, the date on which the accounts were signed by the Executive Director of the Agency and sent to the Commission, to the Board of Management and to the Court of Auditors.
These accounts were received by the Court on 28 June 1996. 
These accounts were received by the Court on 28 June 1996.
The abridged version of these financial statements is presented in the tables annexed to this report. 
The abridged version of these financial statements is presented in the tables annexed to this report.
THE AGENCY'S REPLIES The European Environment Agency was established in Copenhagen in mid-1994. 
THE AGENCY'S REPLIES The European Environment Agency was established in Copenhagen in mid-1994.
A first budget of ECU 10,2 million was adopted already on 31 October 1994. 
A first budget of ECU 10,2 million was adopted already on 31 October 1994.
Since the decision on where to locate the Agency had been delayed a fast start was needed. 
Since the decision on where to locate the Agency had been delayed a fast start was needed.
Through a significant effort, projects could be identified and the budget committed before the end of the year, but for obvious reasons the execution of the commitments could barely start before the end of 1994. 
Through a significant effort, projects could be identified and the budget committed before the end of the year, but for obvious reasons the execution of the commitments could barely start before the end of 1994.
Thus, in 1995 the Agency faced the daunting task of executing, not only the budget from 1994 but also a new budget for 1995 of ECU 10,5 million, and this before the regular staff of the Agency had taken up duty. 
Thus, in 1995 the Agency faced the daunting task of executing, not only the budget from 1994 but also a new budget for 1995 of ECU 10,5 million, and this before the regular staff of the Agency had taken up duty.