natgillin/translations-raw huggingface dataset:
F.eks. blev to udbetalinger under PACC foretaget på grundlag af antallet af selvstændige erhvervsdrivende, selv om EU-delegationen ikke havde kontrolleret nøjagtigheden af den anvendte database. 
For example, two disbursements under the PACC were made on the basis of the number of self-employed people, although the EU Delegation had not checked the accuracy of the database used.
Hovedkriteriet var antallet af personer, der havde erklæret, at de var selvstændige erhvervsdrivende, men det var ikke et tilstrækkeligt kriterium, eftersom denne erklæring er valgfri. 
The main criterion used was self-employed people declaring themselves as such, but this was not sufficient, since this declaration is voluntary.
Data fra finansministeriet viste, at antallet af personer, der havde erklæret, at de var selvstændige erhvervsdrivende, var ca. dobbelt så stort som antallet af selvstændige erhvervsdrivende, der havde anmeldt deres indkomst til beskatning b) Kommissionen foretog betalinger for opfyldelsen af syv mål på grundlag af referencescenarier, der ikke var ajourført. 
Ministry of Finance data showed that the number of self-declared self-employed people was roughly double the number of self-employed individuals who declared their income for taxation. (b) The Commission made payments for seven targets achieved on the basis of baselines which were not up to date.
F.eks. var der i en indikator vedrørende fødsler, som blev brugt til betalinger i 2017, anvendt 2012-tal som referencescenario for et budgetstøtteprogram, der blev undertegnet i 2015. 
For example, the baseline for an indicator relating to childbirth used for payments made in 2017 took 2012 figures as the baseline for a BS programme signed in 2015.
Hvis referencescenariet i stedet havde været tallene for 2014, hvor antallet af fødsler var højere, ville det have stået klart, at situationen var blevet forværret, og budgetstøttebetalingerne ville derfor have været lavere c) Kommissionen betalte for fem mål uden at have fastsat et referencescenario, så den kunne måle fremskridt. 
However, had 2014 been used as a baseline, as childbirth was higher, it would have been clear that the situation had deteriorated, and BS payments would have been lower. (c) The Commission paid for five targets without having set an initial baseline to compare progress to.
I seks andre tilfælde blev der foretaget udbetalinger på grundlag af ukorrekte beregninger. 
In a further six cases, disbursements were made based on inappropriate calculations.
F.eks. blev antallet af behandlede diabetespatienter beregnet uden justering for situationen før EU-støttens begyndelse d) I 15 tilfælde betalte Kommissionen for mål, hvor der ikke var sket fremskridt, eller hvor målene ikke var nået. 
For example, the number of diabetic patients treated was calculated without adjusting for the situation before EU support began. (d) In 15 cases, the Commission paid for targets on which no progress had been made or when targets were not achieved.
F.eks. var et af målene at øge antallet af praktiserende læger i de primære sundhedscentre i landdistrikterne. 
For example, one target was to increase the number of general practitioners in rural primary healthcare centres.
Kommissionen betalte støtten, selv om antallet var faldet. 
Although the number decreased, the Commission paid the support.
25 Kommissionen dog indledt de nødvendige skridt til at inddrive det udbetalte beløb vedrørende to af disse mål. 
As a consequence of the CourtŐs audit, for two of these targets, the Commission has however initiated the necessary steps to recover the amount paid.
60 I alt ca. 88 millioner euro blev udbetalt som variable trancher til de reviderede sektorer. 
60 A total of around Ű88 million was paid in relation to variable tranches for the sectors audited.
Manglen på grundige kontroller i forbindelse med resultatvurderingen havde imidlertid en økonomisk effekt på 6,79 millioner euro. 
However, the lack of rigorous controls when assessing results had a financial impact of Ű6.79 million.
Endvidere beløb de retmæssige betalinger sig til 19,9 millioner euro, men de tilknyttede indikatorer bidrog ikke til at opfylde budgetstøtteprogrammets målsætninger. 
Furthermore, regular payments amounted to Ű19.9 million, although the corresponding indicators were not contributing to the objectives of the BS programme.
Derudover blev der udbetalt et beløb på 15,28 millioner euro, hvor kontrollerne ikke var tilstrækkelige, eller hvor der var anvendt uhensigtsmæssige verifikationskilder. 
In addition, an amount of Ű15.28 million was paid out, although no sufficient checks were performed or inappropriate sources of verification were taken into account.
Bilag VI indeholder en detaljeret oversigt fordelt på sektorer. 
Annex VI contains a detailed overview by sector.
61 14,64 millioner euro blev fremført, selv om de betingelser for fremførsel, der var fastsat i finansieringsaftalen, ikke var opfyldt. 
61 In addition, Ű14.64 million was carried over although the conditions for carry-over stated in the financing agreement were not met.
Ministeriet for social udvikling og justitsministeriet havde anmodet om at udskyde evalueringen af henholdsvis fem indikatorer (vedrørende 10 millioner euro) og tre indikatorer (vedrørende 4,64 millioner euro) til det efterfølgende år. 
The Ministries of Social Development and Justice had asked to carry over to the following year the evaluation of five indicators (representing Ű10 million) and three indicators (representing Ű4.64 million), respectively.
Ministerierne gav imidlertid ingen skriftlig begrundelse for dette, og forsinkelserne skyldtes ikke eksterne faktorer. 
However, the Ministries did not provide any written justification for this, nor was the delay related to external factors.
Kommissionen overvågede ikke altid fremskridtene grundigt 62 Marokkos avancerede status er politisk set yderst vigtig og fastlægger de overordnede rammer for forbindelserne mellem EU og Marokko. 
The Commission did not always monitor progress thoroughly 62 The advanced status granted to Morocco is of high political importance and constitutes an overarching framework for EU-Morocco relations.
Formålet med den avancerede status er at styrke forholdet. 
Its aim is to reinforce the relationship.
Der blev imidlertid ikke foretaget nogen formel evaluering af de opnåede resultater eller de dækkede områder. Kommissionen har planer om i 2019 at foretage en landeevaluering af EU's støtte/bistand i Marokko. 
However, there was no formal evaluation of the results achieved or areas covered.The Commission plans to perform a country evaluation in 2019 on the ÔEU support/assistance in MoroccoŐ.
63 Eksterne eksperter betalt af Kommissionen aflægger besøg på stedet vedrørende hvert budgetstøtteprogram to gange om året og ved programafslutningen. 
63 External experts paid by the Commission carry out field visits for each BS programme twice yearly and at the end of each BS programme.
Opfølgningen på anbefalingerne afspejles ikke systematisk i deres rapporter. 
The follow-up of the recommendations is not systematically reflected in their reports.
64 EU-delegationen overvågede hovedsagelig programmerne, når der skulle afholdes betalinger vedrørende opfyldelsen af indikatorer. 
64 The EU Delegation monitored programmes mainly when making payments related to the achievement of indicators.
Dette var ofte for sent til, at de nødvendige korrektioner kunne foretages, når der var forsinkelser. 
This was often too late to allow for the necessary corrections to be made when there were delays.
Inden for retsvæsenet foretog EU-delegationen imidlertid ikke tilstrækkelig overvågning på operationelt niveau, og det havde indflydelse på udbetalingen af de variable trancher (jf. tekstboks 3). 26 
However, in the justice sector, the EU Delegation did not carry out sufficient monitoring at operational level, which had an effect on the payment of the variable tranche (see Box 3).
Budgetstøtteprogrammerne havde ingen væsentlig effekt Målsætningerne for budgetstøtten var kun delvis opfyldt 65 På revisionstidspunktet var budgetstøtteprogrammerne og de relaterede kontrakter om teknisk bistand endnu ikke afsluttet. 
27 No significant impact for budget support programmes Budget support objectives only partially achieved 65 At the time of our audit, the BS programmes and related technical assistance contracts were still ongoing.
Vi undersøgte status for opfyldelsen af de mål, der var fastsat for budgetstøtteprogrammerne. 
We examined the extent to which the targets set for the BS programmes had been achieved.
Vi undersøgte fremskridtene med hensyn til at nå målsætningerne for budgetstøtten i de fire reviderede sektorer samt eventuelle forbindelser mellem disse fremskridt og EU-støtten. 
We assessed progress towards achieving the objectives of BS in the four sectors we examined for our audit as well as any links between this progress and EU support.
Under halvdelen af målene for budgetstøtten var nået 66 De fleste af målene for budgetstøtteprogrammerne var endnu ikke nået, men budgetstøtteprogrammerne og de tilhørende kontrakter om teknisk bistand var endnu 20 Herunder etablering af en appelret i Guelmim og 13 førsteinstansdomstole (ved oprettelse af en førsteinstansdomstol i Tahenaout og omdannelse af 12 retscentre til førsteinstansdomstole, bl.a. i Sidi Ifni). 
20 Which included the creation of a Court of Appeal in Guelmim and 13 Courts of First Instance (through the creation of a Court of First Instance in Tahenaout and the transformation of 12 judicial centres into Courts of First Instance, including Sidi Ifni).
21 Ifølge ekspertmissionens rapport (november 2017), som blev godkendt af Kommissionen, skyldtes gennemførelsesgraden på 60 %, at antallet af retscentre ved en ministerafgørelse var blevet reduceret fra 120 til 72 (hvoraf otte skulle aktiveres). 
21 According to the expert mission report (November 2017) approved by the European Commission, this implementation rate of 60 % results from the reduction of the number of judicial centres from 120 to 72 (eight of which had to be activated) as provided by a ministerial decision.
27 Tekstboks 3 Svagheder i Kommissionens overvågningsprocedurer Som led i vores revision af retsvæsenet besøgte vi tre steder, der havde modtaget støtte under indikator 3 i budgetstøtteprogrammet, hvis formål er at rationalisere retsvæsenet: appelretten i Guelmim, førsteinstansdomstolen i Sidi Ifni og retscentret i Taghjijt. 
28 Box 3 Weaknesses in the CommissionŐs monitoring procedures As part of our audit of the justice sector, we planned to visit three locations funded through indicator three of the BS programme, which aims at the rationalisation of the judicial map: the Court of Appeal in Guelmim, the Court of First Instance in Sidi Ifni and the Judicial Centre in Taghjijt.
Målene for udbetalingen ved udgangen af 2017 vedrørende denne indikator var vedtagelse af et lovforslag om rationalisering af retsvæsenet20 og gennemførelse af 60 % af denne reform for så vidt angår retscentrene21. 
The targets related to the disbursement for this indicator at the end of 2017 were the adoption of a law proposal on the rationalisation of the judicial map20 and the implementation of 60 % of this reform as regards the judicial centres21.
Formålet med vores besøg på stedet i januar 2019 var at kontrollere lovens og afgørelsens faktiske gennemførelse med hensyn til retscentrene. 
The objective of our on-the spot visit in January 2019 was to check the effective implementation of the law and of the decision on the judicial centres.
Seks uger efter at vi havde underrettet EU-delegationen om det planlagte besøg, fik vi besked om, at ingen af de tre bygninger var operationelle. 
Six weeks after we had informed the EU Delegation of our planned visit, we were informed that none of the three buildings were operational.
Dette indikerer, at EU-delegationen ikke havde aflagt besøg og udelukkende havde udbetalt midlerne på grundlag af et lovforslag og en ministerafgørelse. 
This indicates that the EU Delegation had not carried out field visits and had made payments solely on the basis of a legislative proposal and a ministerial decision.
Vi deler ikke EU-delegationens vurdering af målopfyldelsen. 
Our assessment differs from that of the EU Delegation with regard to the achievement of targets.
Ifølge EU-delegationen var 62 % af de 54 mål nået ved udgangen af december 2018, men vi kunne kun konstatere, at 40 % af målene var nået (jf. figur 7). 
According to the EU Delegation, out of 54 targets, 62 % had been achieved by the end of December 2018, whereas we found the achievement rate to be 40 % (see Figure 7).
Flere af de mål, der ikke var nået, havde Kommissionen i udformningsfasen vurderet som værende forbundet med lav risiko. 
The Commission had assessed several of the unachieved targets as low risk during the design phase.
Figur 7 - Målopfyldelse 28 Budgetstøttesektor Mål Mål nået - EU-delegationen Mål nået - Den Europæiske Revisionsret Sundhed - første variable tranche 11 7 5 Sundhed - anden variable tranche 10 5 4 Social beskyttelse - første variable tranche 9 3 1 Retsvæsenet - første variable tranche 9 6 3,5 PACC - første variable tranche 10 8 5 PACC - anden variable tranche 5 4 3 Målopfyldelsesrate 54 62 % 40 % Kilde: Den Europæiske Revisionsret. 
Figure 7 Đ Achievement of targets 29 BS Sector Targets Targets achieved Đ EU Delegation Targets achieved Đ European Court of Auditors Health Đ first variable tranche 11 7 5 Health Đ second variable tranche 10 5 4 Social Protection Đ first variable tranche 9 3 1 Justice Đ first variable tranche 9 6 3.5 PACC Đ first variable tranche 10 8 5 PACC Đ second variable tranche 5 4 3 Achievement rate 54 62 % 40 % Source: European Court of Auditors.
67 Trods nogle forbedringer i sundhedssektoren (jf. punkt 76) var nogle vigtige indikatorer i budgetstøtteprogrammet endnu ikke opfyldt: bedre adgang til sundhedscentre for befolkningen i landdistrikter, flere fødsler i disse centre, bedre adgang til lægemidler i sundhedscentrene og sundhedsinspektører i alle regioner. 
67 Despite some improvements in the health sector (see paragraph 76), some important indicators of the BS programme had not yet been achieved: better access to health centres for the rural population, increase in the number of women giving birth in these centres, improved availability of medicines in health centres and health inspectors in every region.
68 For så vidt angår sektoren for social beskyttelse var fem ud af ni indikatorer procesindikatorer, der derfor blev påvirket af forsinkelserne i lovgivningsprocessen (jf. punkt 50). 
68 For the social protection sector, five out of nine were process indicators and hence affected by the legislative delays (see paragraph 50).
For så vidt angår resultatindikatorerne var følgende afgørende mål endnu ikke nået: treårig budgetplan for sektoren for sociale ydelser, global sygesikring for arbejdstagere og sygesikring for selvstændige erhvervsdrivende. 
With regard to the results indicators, the following crucial targets had not yet been achieved: three-year budget plan for the social services sector, global medical coverage for employees and medical coverage for non-salaried workers.
69 For så vidt angår retsvæsenet var to procesindikatorer påvirket af forsinkelserne i vedtagelsen af straffeloven. 
69 For the justice sector, two process indicators were affected by the delay in the approval of the penal code.
Med hensyn til resultatindikatorerne var kun ét af de otte retscentre, der skulle aktiveres, blevet operationelt. 
With regard to the results indicators, only one of the eight judicial centres to be activated was operational.
Det er umuligt at vurdere, om målet om juridisk bistand var nået, eftersom den anvendte kilde til verifikation af støttemodtagernes identitet (RAMED-kortindehavere) ikke var hensigtsmæssig. 
It is impossible to assess whether or not the target relating to judicial assistance had been achieved, as the source of verification used to identify the beneficiaries (RAMED cardholders) was not appropriate.
70 Ifølge EU-delegationen var de fleste af PACC-målene nået. 
70 According to the EU Delegation, most of the PACC targets had been achieved.
På grund af manglende dokumentation eller EU-delegationens manglende kontrol var der imidlertid intet bevis for fem indikatorers opfyldelse på betalingstidspunktet (jf. bilag VI). 
However, due to a lack of documentation or the absence of checks by the EU Delegation, there was no proof of the achievement of five indicators at the time of payment (see Annex VI).
71 Trods EU-delegationens udskydelser af vurderingen af indikatorerne (jf. punkt 51) var det stadig kun få mål, der var nået. 
71 Despite the extensions for indicator assessment granted by the EU Delegation (see paragraph 51), target achievement was still low.
Derudover fastsatte Kommissionen i 2018 mindre ambitiøse mål for fem indikatorer inden for retsvæsenet, fjernede én PACC-indikator og sænkede målene for to andre. 
In addition, in 2018, the Commission set less ambitious targets for five indicators in the justice sector, dropped one PACC indicator and reduced the targets of two others.
Kommissionen lempede således vilkårene for målopfyldelsen. 
As such, the Commission reduced the conditions for achievement.
Budgetstøtten havde ikke støttet reformer tilstrækkeligt 72 Budgetstøttemidlerne i Marokko er ikke knyttet til en specifik budgetpost. 
Budget support had not sufficiently supported reforms 72 BS funds in Morocco are not linked to a specific budget line.
Ifølge Kommissionen22 havde dette givet anledning til stigende utilfredshed i visse ministerier, som følte, at deres indsats ikke (eller ikke altid) blev belønnet med yderligere budgetudgifter. 
According to the Commission22, this had generated growing discontent in some ministries due to the feeling that their efforts were not (or not always) rewarded with additional budgetary outlays.
De nationale myndigheder foretrækker budgetstøtte som bistandsmetode, men sektorministerierne mærker ikke støttens merværdi og foretrækker at modtage teknisk bistand, da den er mere håndgribelig. 
Although the national authorities favour BS as an aid delivery method, the sectoral ministries do not notice its added value, preferring to receive technical assistance as this is more tangible.
Frem til 2018 havde der desuden ikke været nogen flerårige budgetoverslag. 
Furthermore, up until 2018 there had been no multiannual budgetary forecasts.
Fra og med 2019 foreligger der en treårig budgetplan, der kan afstemmes med de flerårige budgetstøtteprogrammer. 
As from 2019, there is a three-year budget plan, which could be aligned with the multiannual BS programmes.
73 Selv om budgetgennemførelsesgraderne var tilfredsstillende, var betragtelige beløb på de reviderede ministeriers budgetter for 2014-2016 endnu ikke blevet brugt, og det samme gjaldt industriministeriets budget for 2017 (jf. figur 8). 
30 73 Although the budgetary executions rates were satisfactory, significant amounts remained to be spent in the budgets of the ministries audited for 2014-2016, and also for 2017 in the case of the Ministry of Industry (see Figure 8).
Ministeriernes årlige budgetter var ikke steget væsentligt, og energiministeriets var endda faldet (jf. figur 9). 
The ministriesŐ annual budgets had not substantially increased, and had even fallen in the case of the Ministry of Energy (see Figure 9).
Dette rejser tvivl om budgetstøttens merværdi. 
This puts the added value of BS into question.
Figur 9 - Ministeriernes budgetter for 2014-2018 30 1 000 800 600 400 200 0 -200 2014 2015 Ministeriet for social udvikling 2016 2017 -400 Sundhedsministeriet Justitsministeriet Energiministeriet Industriministeriet 16 000 14 000 12 000 10 000 8 000 6 000 4 000 2 000 0 2014 Sundhedsministeriet 2015 Ministeriet for social udvikling 2016 2017 2018 Justitsministeriet Energiministeriet Industriministeriet Kilde: Den Europæiske Revisionsret. 
Figure 8 Đ Yearly unspent budget 31 1 000 800 600 400 200 0 -200 2014 2015 2016 Ministry of Energy 2017 Ministry of Industry -400 Ministry of Health Ministry of Social Development Ministry of Justice Source: EU Delegation. yearly unspent budget (million dirham) Figure 9 Đ Ministerial budgets 2014-2018 Source: European Court of Auditors.
74 EU's budgetstøtte udgør desuden kun en brøkdel af landets bruttonationalprodukt, hvilket begrænser den samlede indflydelse, den kan sikre (jf. figur 10). 
74 Moreover, EU BS only represents a fraction of the countryŐs gross domestic product, thereby limiting its overall leverage (see Figure 10).
Figur 10 - Budgetstøtte som % af Marokkos BNP og budgetudgifter 31 2014 82 800 33 970 65,0 0,08 0,19 2015 91 200 35 400 115,98 0,13 0,32 2016 93 300 35 980 163,9 0,18 0,46 2017 97 300 36 800 164,2 0,17 0,47 2018 100 500 37 680 153,3 0,15 0,41 Kilde: EU-delegationen. 
Figure 10 Đ Budget support as % of Moroccan GDP and budgetary expenditure 32 16 000 14 000 12 000 10 000 8 000 6 000 4 000 2 000 0 2014 Ministry of Health 2015 Ministry of Social Development 2016 Ministry of Justice 2017 Ministry of Energy 2018 Ministry of Industry Period MoroccoŐs nominal GDP (million euro) MoroccoŐs general budgetary expenditure (million euro) EU BS (million euro) % EU BS/ MoroccoŐs GDP % EU BS/ MoroccoŐs budgetary expenditure 2014 82 800 33 970 65.0 0.08 0.19 2015 91 200 35 400 115.98 0.13 0.32 2016 93 300 35 980 163.9 0.18 0.46 2017 97 300 36 800 164.2 0.17 0.47 2018 100 500 37 680 153.3 0.15 0.41 Source: EU Delegation.
75 Kun få statistiske oplysninger om PACC-programmet i Marokko er offentligt tilgængelige. 
75 For the PACC programme, only little statistical data for Morocco is publicly available.
De nationale myndigheders rapporter gør det ikke muligt at overvåge de sektorspecifikke fremskridt i tilstrækkeligt omfang. 
The reports provided by the national authorities do not allow sectoral progress to be monitored appropriately.
EU-delegationen manglede f.eks. årlige statistikker om en række nøgletal til overvågning af den industrielle udviklingsplan. 
For instance, the EU Delegation lacked annual statistics for a number of key figures to monitor the industrial acceleration plan.
Det er således vanskeligt at fastlægge programmets merværdi. 
Consequently, it is difficult to determine the added value of the programme.
Sundhed 76 Der var gjort begrænsede fremskridt med hensyn til at opfylde sundhedsprogrammets målsætninger. 
Health 76 Limited progress had been made towards the objectives of the health programme.
Der var stadig ikke lige adgang til primære sundhedsydelser, eftersom forskellene mellem den offentlige og den private sektor og mellem byer og landdistrikter ikke var blevet adresseret tilstrækkeligt via indikatorerne i budgetstøtteprogrammet. 
Access to primary healthcare was still not equal as the differing conditions between the public and private sector, and between urban and rural environments, had not been addressed sufficiently via the indicators in the BS programme.
77 Der var ikke lagt tilstrækkelig vægt på at forbedre det sundhedsfaglige personales kvalifikationer eller tiltrække flere medicinstuderende i sundhedssektoren. 
77 There was not sufficient emphasis on improving the skills of healthcare workers or attracting more medical students in the health sector.
Endvidere var den specifikke målsætning om at etablere et integreret og letanvendeligt elektronisk sundhedsinformationssystem ikke blevet opfyldt. 
Furthermore, the specific objective of setting up an integrated, accessible electronic healthcare information system had not been achieved.
adressere de primære bagvedliggende årsager (dvs. antallet af læger pr. indbygger og forskelle mellem byer og landdistrikter) på lang sigt, mens dens kortsigtede effekt vil være begrænset. 
BS can better address the main root causes (i.e. ratio of medical staff per inhabitant and disparities between urban and rural environments) in the long term, whereas its short term impact will remain limited.
Social beskyttelse 78 EU-støtten havde ført til reformer i sektoren for social beskyttelse, men eftersom budgetstøtteprogrammet stadig var i en tidlig fase, var det for tidligt at drage konklusioner om den samlede effekt. 
Social Protection 78 EU support had prompted reforms in the social protection sector, but, given the early stage of the BS programme it was too early to see an overall impact.