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16 3 OPFŻLGNING AF TIDLIGERE BEMŽRKNINGER OM AGENTURETS PRODUKTIVITET . . . . . 
5 TheAgencyŐsreplies .................................................................... 8
C 326/2 DA De Europžiske Fžllesskabers Tidende 27.12.2002 REVISIONSERKLŽRING 1. 
C 326/2 EN Official Journal of the European Communities 27.12.2002 THECOURTŐSOPINION 1.
Denne beretning afgives til Rdet og Europa-Parlamentet i overensstemmelse med artikel8 i Rdets forordning (EF) nr. 2667/2000 (1) af 5. december 2000. 
This report is addressed to the Council and the European Parliament, in accordance with Article 8 of Council Regulation (EEC) No 2667/2000 (1) of 5 December 2000.
Retten har revideret Det Europžiske Genopbygningsagenturs regnskab for regnskabsret, der afsluttedes pr. 31. december 2001 (jf. punkt 11). 
The Court has examined the financial statements of the European Agency for Reconstruction for the financial year ended 31 December 2001 (see paragraph 11).
Agenturets direktżr er i henhold til artikel8 i Rdets forordning (EF) nr.2667/2000 ansvarlig for budgettets gennemfżrelse. 
In accordance with Article 8 of Council Regulation (EC) No 2667/2000, the AgencyŐs budget was implemented under the responsibility of its Director.
Dette indebžrer, at direktżren skal udarbejde og opstille regnskabet (2) i overensstemmelse med de finansielle bestemmelser, der gžlder for agenturet, jf. artikel 9 i Rdets forordning (EF) nr. 
This responsibility includes the drawing up and presentation of the financial statements (2), in accordance with the internal financial provisions provided for under Article 9 of the same Regulation.
Disse er udarbejdet p grundlag af almindeligt anerkendte internationale revisionsnormer og tilpasset, s der tages hżjde for de sžrlige forhold, der gżr sig gžldende i Fžllesskabet. Retten gennemgik agenturets regnskaber og udfżrte i den forbindelse det revisionsarbejde, den skżnnede var nżdvendigt. 
These have been adapted from generally accepted international auditing standards to reflect the specific characteristics of the Community context. The Court carried out such tests of the accounting records and applied such other audit procedures as it deemed necessary in the circumstances.
Revisionen gav Retten et tilstržkkeligt grundlag for afgive nedenstende erklžring. 
By means of this audit the Court obtained a reasonable basis for the opinion expressed below.
Uden at det i żvrigt indvirker p erklžringen i punkt 4, skal Retten gżre opmžrksom p de forhold, som er beskrevet i punkt 10 og 11. 
Without calling into question the audit opinion expressed in paragraph 4, the Court nevertheless draws attention to the situation described in paragraphs 10 and 11.
RETTENS VŽSENTLIGSTE BEMŽRKNINGER OM DEN ŻKONOMISKE FORVALTNING Budgetgennemfżrelse 6. 
MAIN OBSERVATIONS CONCERNING FINANCIAL MANAGEMENT Implementation of the budget 6.
Agenturets budgetbevillinger forvaltes som opdelte bevillinger. 
The AgencyŐs budgetary appropriations are managed as non-differentiated appropriations.
Kommissionen yder et tilskud i form af opdelte bevillinger (1) EFT L 306 af 7.12.2000, s. 
In order to achieve its objec-(1) OJ L 306, 7.12.2000, p.
(2) I overensstemmelse med artikel8 i Rdets forordning (EF) nr. 2667/2000 blev regnskabet over alle agenturets indtžgter og udgifter i regnskabsret 2001, udarbejdet den 29. marts 2002, sendt til agenturets bestyrelse, Europa-Parlamentet, Kommissionen og Revisionsretten. 
(2) As required under Article 8 of Council Regulation (EC) No 2667/2000, the accounts for all the AgencyŐs revenue and expenditure for the financial year 2001 were drawn up on 29 March 2002 to be forwarded to the AgencyŐs Management Board, the European Parliament, the Commission and the Court of Auditors.
Der blev udarbejdet en korrigeret udgave af regnskaberne den 4. oktober 2002, som Retten modtog den 7. oktober 2002. 
The final corrected version of these accounts was drawn up on 4 October 2002 and received by the Court on 7 October 2002.
I tabellerne vedfżjet som bilag til denne beretning vises regnskabet i oversigtsform. for at sžtte agenturet i stand til at gennemfżre sine ml. Kun en vis procentdel heraf kan anvendes til at džkke personale-og driftsomkostninger. 
A summarised version of the financial statements is presented in the tables annexed to this report. tives,theAgencyreceivesasubsidyfromtheCommissioninthe form of non-differentiated appropriations, of which a maximum percentage may be used to cover administrative and staff expenditure.
Agenturet startede sin virksomhed i begyndelsen af 2000. 
The Agency became operational at the beginning of 2000.
I 2001 blev agenturets aktivitetsomrde udvidet til at omfatte Serbien og Montenegro. 
One of the main features of the year 2001 was that the Agency extended its activity to the Republic of Serbia and the Republic of Montenegro.
Anvendelsen af bevillingerne for regnskabsret 2001 vises i tabel 1 (3). 
Table 1 (3) shows the implementation of the appropriations for the financial year 2001.
I regnskabsret 2001 belżb budgetbevillingerne sig til 410,6 millioner euro. 
The appropriations entered in the budget for the financial year 2001 amounted to 410,6 million euro.
I virkeligheden belżb de bevillinger for regnskabsret 2001, der kunne anvendes til udgifter, sig til 411,2 millioner euro, nr 0,6 millioner euro i counterpart-midler, der ikke var opfżrt p budgettet, medtages. 
In reality, after taking into account 0,6 million euro in counterpart funds, which were not entered in the budget, the appropriations available for expenditure in the 2001 financial year came to 411,2 million euro.
Agenturet havde endnu ikke indget forpligtelser for 411,6 millioner euro af Kommissionens bevillinger for 2000. 
The Agency had an outstanding balance of 411,6 million euro to be committed against appropriations granted by the Commission in 2000.
Dette belżb omfattede ogs et overslag over bevillingerne til fortsžttelse af en ržkke bistandsprogrammer i Serbien, der forvaltes af Kommissionen. 
This amount included an estimate of the appropriations required to continue the programmes of assistance to Serbia managed by the Commission.
Efter at agenturet havde foretaget mere pržcise evalueringer, annullerede det 120,7 millioner euro, der var afsat til disse programmer. 
More precise estimates by the Agency led to its cancellation of 120,7 million euro of the appropriations related to these programmes.
I beretningen for regnskabsret 2000 havde Retten peget p en ržkke mangler i agenturets budgetregnskab. 
In its Annual Report concerning the financial year 2000, the Court pointed out weaknesses in the AgencyŐs budgetary accounting.
I sidste halvr af 2001 var agenturet begyndt at indfżre edb-budget-regnskabssystemet SI2. 
The Agency began installation of the SI2 computerised budgetary accounts system during the second half of 2001.
Endvidere var agenturet nżdt til at integrere de finansielle data vedrżrende en lang ržkke projekter, som Kommissionen indtil da havde forvaltet. 
In addition, the Agency also had to incorporate into this system the financial data relating to numerous projects which had previously been managed by the Commission.
Agenturet tog udgangspunkt i projekternes akkumulerede vžrdi, da det skulle indfżre de eksisterende data i SI2-systemet. 
The Agency took the accumulated values for the projects as its basis for the purpose of incorporating the existing data into the SI2 system.
Det er derfor ikke altid muligt at finde frem til det regnskabsr, de udnyttede bevillinger oprindeligt var opfżrt under, og for s vidt angr de projekter, Kommissionen havde pbegyndt, er det ikke altid muligt at skelne mellem de betalinger, agenturet har afholdt, og de betalinger, Kommissionen har afholdt til projekter i 2001. 
Because of this, it is not always possible, in the SI2 context, to identify the original financial year of the appropriations used and, in the case of the payments made in 2001 for the projects initiated by the Commission, to distinguish between those payments made by the Agency and those made by the Commission.
Retten har fet rimelig sikkerhed for, at de grundlžggende data er plidelige, men for at f et mere pržcist overblik over budgetgennemfżrelsen er det nżdvendigt at anvende hjžlpered-skaber i form af elektroniske regneark, der er vanskelige at anvende. 
Although the Court was able to obtain reasonable assurance that the basic data were reliable, in order to obtain an accurate impression of the implementation of the budget, auxiliary tools constructed on the basis of electronic data sheets must be used.
Agenturet bżr mindske eller helt fjerne behovet for at anvende disse redskaber, der indebžrer en ikke ubetydelig fejlrisiko. 
The Agency should reduce or even eliminate the necessity of resorting to these tools, which have a definite inherent risk of error.
Udarbejdelse af rsregnskab 11. 
Drawing up the financial statements 11.
Det regnskab, agenturet fremsendte den 29. marts 2002, indeholdt fejl, som det er blevet gjort opmžrksom p. 
The financial statements sent by the Agency on 29 March 2002 contained errors.
En žndret 3 ( ) Det skal bemžrkes, at de tildelte bevillinger omfatter uudnyttede bevillinger til TAFKO p 65,9 millioner euro. 
These were pointed out to the 3 ( ) It should be noted that the allocated appropriations include 65,9 million euro in appropriations not used by TAFKO.
27.12.2002 DA De Europžiske Fžllesskabers Tidende C 326/3 udgave blev fremsendt den 4. oktober 2002. 
27.12.2002 EN Official Journal of the European Communities C 326/3 Agency and an amended version was sent on 4 October 2002.
Revisionserklžringen vedrżrer den žndrede udgave af forvaltningsregnskabet og balancen, som vises i oversigtsform i tabel 2 og 3. 
The CourtŐs opinion concerns the revised versions of the revenue and expenditure account and balance sheet, which are shown in summary form in Tables 2 and 3.
Alle de operative centre havde eget bogholderi i 2001. 
In 2001, each Agency establishment kept its own accounts.
Der burde jžvnligt vžre foretaget afstemning, sledes at det blev sikret, at deres regnskaber var i overensstemmelse med det centrale bogholderi. 
Reconciliations should have been made regularly to ensure that these accounts were consistent with the central accounts.
I forbindelse med sit centrale bogholderi brugte agenturet endvidere stadig elektroniske regneark med alle de fejlrisici, det indebžrer. 
In addition, the Agency continued to use spreadsheets for the purpose of keeping its general accounts, with all the risks that this entails.
Overholdelse af de finansielle bestemmelser 13. 
Application of financial provisions 13.
P grund af de vanskelige forhold, som agenturet arbejder under, kunne Kommissionen ikke udnžvne en finansinspektżr for agenturet i fżrste halvr af 2001. 
The difficult environment in which the Agency operates meant that a financial controller could not be appointed by the Commission during the first half of 2001.
Der udstedes ikke systematisk indtžgtsordrer for agentu-retstilgodehavender,ogdeteristridmedagenturetsfinansfor- ordning. 
Recovery orders for sums owed to the Agency are not issued on a systematic basis, contrary to the provisions of the Financial Regulation.
Den 26. juli 2001 blev der p Kommissionens anmodning indget en kontrakt (1) med en varighed af 15 mneder i form af en underhndsaftale med en ekspert, der skulle yde teknisk bistand til pržsidentens tjenester i Forbundsrepublikken Jugo-slavien. 
At the CommissionŐs request, on 26 July 2001, a contract (1) lasting 15 months was signed with an expert by private treaty to provide technical assistance to the departments of the presidency of the Federal Republic of Yugoslavia.
Principperne for ansžttelse af eksperter var allerede fastlagt i slutningen af 2000, men eksperten blev ansat uden udbud med den begrundelse, at sagen hastede. 
Despite the principle of recruiting an expert having been agreed in late 2000, the latter had been recruited without an invitation to tender on grounds of urgency.
Endvidere gžlder kontrakten til dels med tilbagevirkende kraft, da eksperten allerede havde pbegyndt arbejdet, to mneder inden den blev undertegnet. 
The contract was also partly retroactive in nature, since the expert had begun working two months prior to contract signature.
Genhusningsprogrammet 16. 
The housing programme 16.
Et af de overordnede ml for agenturet er at istandsžtte og genopbygge de boliger, der var blevet żdelagt under fjendtlig-hederne, navnlig de boliger, der var beboet af den drligst stillede del af befolkningen. 
One of the priorities ascribed to the Agency concerns the repair or rebuilding of housing damaged during the hostilities, especially amongst the poorest sections of the population.
Retten har analyseret resultaterne af denne aktion i 2000 (i tabel 4 gives de vžsentligste oplysninger om aktionen). 
The Court has analysed the results achieved as a result of implementing this action in 2000 (Table 4 sets out the principal related data).
Der er i alt genopbygget 4 % flere huse, end det oprindelig var mlet, men fordelingen efter arten af det arbejde, der skal udfżres, afviger vžsentligt fra fordelingen i kontrakterne og til-lžgskontrakterne. 
Although the total number of houses rebuilt exceeded the target initially set by 4 %, the breakdown of these houses in accordance with the type of work to be carried out diverges considerably from that envisaged in the contracts and subsequent amendments.
F.eks. er der praktisk talt dobbelt s mange boliger, der anses for at kržve fuldstžndig genopbygning. 
For example, the number of units viewed as needing to be completely rebuilt is practically double.
P grundlag af disse oplysninger bżr agenturet overveje, hvordan udvžlgelsen af de arbejder, der skal udfżres, kan forbedres, sledes at de reelle behov i hżjere grad opfyldes. 
Such information should prompt the Agency to look into ways of improving the selection of the work to be carried out, so that genuine needs are met more effectively.
1 ( ) Kontrakt 01/06/009. 
1 ( ) Contract 01/06/009.
I beretningen for regnskabsret 2000 (2) analyserede Retten forskellige aspekter ved agenturets produktivitet og i forbindelse med levedygtigheden af de aktioner, det finansierer i Kosovo, samt disse aktioners effekt. 
In its Annual Report concerning the financial year 2000 (2), the Court analysed various aspects of the AgencyŐs efficiency and the sustainability of both the actions it finances in Kosovo and their impact.
Med hensyn til produktiviteten konstaterer Retten, at agenturet fortsat har kunnet indg mange forpligtelser og afholde mange betalinger, samtidig med at det har holdt sine personale-og driftsudgifter nede og fulgt sin politik med kun at betale sm forskud til kontrahenterne, mod til gengžld at betale disse hurtigt, nr arbejdet var afsluttet. 
From the point of view of efficiency, the Agency has been able to maintain a high level of commitments and payments, whilst keeping staff and operating costs low by pursuing its policy of reducing the advances paid to its contractors, but paying them promptly once work has been completed.
IoverensstemmelsemedRettensanbefaling(3)haragen-turet som tidligere koncentreret sin indsats om de hżjt prioriterede omrder. 
In line with the recommendation made by the Court (3), the Agency continued to focus its efforts on areas deemed to be priority areas.
Fra 2001 er der navnlig blevet lagt vžgt p foranstaltninger af institutionel karakter (4). 
As of 2001, emphasis was placed on institutional measures (4).
Rettensandenanbefaling(5)gikudp,atderskullehol-des fžrre direktionsmżder p grund af den ekstra arbejdsbyrde og de administrationsudgifter, der var forbundet hermed for agenturet. 
A second recommendation (5) made by the Court was that the frequency of the meetings of the Governing Board should be reduced, because of the extra workload and administrative costs these incurred.
Rettens tredje og sidste anbefaling (6) vedrżrte de foranstaltninger, der skulle tržffes for at sikre levedygtigheden af de aktioner, Unionen finansierer. 
A third and final recommendation (6) concerned the measures to be taken to assure the sustainability of actions financed by the EU.
Kommissionen har derfor i samrd med De Forenede Nationer udarbejdet handlingsplaner for fem centrale sektorer (7). 
To this end, the Commission, in cooperation with the United Nations Organisation, prepared action plans for five key sectors (7).
I slutningen af 2001 blev det vedtaget, at handlingsplanerne fremover skulle omfatte mlsžtninger og resultatindikatorer. 
At the end of 2001, it decided that the actions plans would now include objectives and performance indicators.
EU-ČsżjlenÇ under De Forenede Nationers midlertidige mission i Kosovo (8) fżlger gennemfżrelsen af disse planer gennem kvartalsrapporter. 
The European office of the United Nations Interim Administration Mission in Kosovo (8) monitors the implementation of these plans by means of quarterly reports.
Kommissionen bżr fortsat udvikle og styrke samarbejdet med De Forenede Nationer for at overvge og evaluere programmerne, s den sikrer sig, at aktionernes virkning bliver permanent. 
The Commission should continue to develop and intensify its cooperation with the United Nations Organisation for the purpose of monitoring and evaluating the programmes and thus ensuring the sustainability of their impact.
Der er indfżrt overvgningssystemer i agenturet, men der mangler en overordnet plan til sikring af, at alle (2) EFT C 355 af 13.12.2001, punkt 21 ff. 
However, there is no global monitoring plan which would ensure that all projects were monitored systematically. An evaluation unit has (2) (3) 4 () 5 () 6 () 7 (8) ( ) OJ C 355, 13.12.2001, paragraph 21 onwards.
(3) Jf. punkt 72 og 73 i beretningen for regnskabsret 2001 (EFT C 355 4 af 13.12.2001). () Formlet med de programmer, der er planlagt p dette omrde, er for det fżrste at fremme den private sektor inden for rammerne af en markedsżkonomi og for det andet at stżtte aktioner, der skal sikre, at de demokratiske regler samt menneskerettighederne og retsreglerne 5 generelt overholdes. () Jf. punkt 74 og 75 i beretningen for regnskabsret 2001 (EFT C 355 6 af 13.12.2001). () Jf. punkt 76 og 77 i beretningen for regnskabsret 2001 (EFT C 355 af 13.12.2001). 
See paragraphs 72 and 73 of the report concerning the financial year 2001 (OJ C 355, 13.12.2001).
(7) Energi, transport, virksomhedsudvikling, vand og sundhed. 
Energy, transport, enterprise development, water and health.
(8) De Forenede Nationers midlertidige mission i Kosovo er opbygget som fire ČsżjlerÇ: Čretsvžsen og politiÇ, Čden civile administrationÇ, Čdemokratisering og institutionelle foranstaltningerÇ samt Čżkonomisk udviklingÇ. Den sidstnžvnte sżjle forvaltes af Den Europžiske Union. 
The United Nations Interim Administration Mission in Kosovo is organised into four offices: Ôjustice and policeŐ, Ôcivil administrationŐ, Ôdemocratisation and institutional measuresŐ and Ôeconomic developmentŐ, that latter of which is managed by the European Union.
C 326/4 DA De Europžiske Fžllesskabers Tidende 27.12.2002 projekterne overvges systematisk. Der er oprettet en evalueringsenhed, der har afleveret sine fżrste rapporter. 
C 326/4 EN Official Journal of the European Communities 27.12.2002 been set up and has issued its first evaluation reports.
Anbefalingerne i disse rapporter anvendes i planlžgningen af fremtidige aktiviteter. 
Recommendations made in these reports are applied when future activities are programmed.
Medhensyntilinfrastrukturerognavnligtransportinfra-strukturer kan resultaterne anses for at vžre tilfredsstillende. 
With regard to infrastructure, particularly transport infrastructure, the results achieved may be deemed satisfactory.
Den planlagte nedsžttelse af den finansielle stżtte til Kosovo efter genopbygningen kan imidlertid pvirke vedligeholdelsen af det eksisterende vejnet og hžmme udviklingen af det. 
However, the plan to decrease financing for Kosovo after the rebuilding phase could have repercussions as regards maintenance of the road network and hinder its development.
I perioden 1999-2001 blev der udbetalt 287,5 millioner euro i stżtte til energisektoren, heraf 74 millioner euro til finansiering af importeret energi. 
Over the 1999-2001 period, the energy sector received aid amounting to 287,5 million euro, 74 million euro of which were for financing imports.
De Forenede Nationers midlertidige mission i Kosovo anslr, at det er nżdvendigt at investere yderligere 200 millioner euro. 
In this connection, the United Nations Mission in Kosovo has estimated the investments that are still needed at 200 million euro.
Kommissionen har besluttet at skžre ned p sin stżtte til energisektoren. 
The Commission has decided to reduce its aid to the Ôenergy sectorŐ.
Ledsageforanstaltningerne, f.eks. i forbindelse med opkržvning af skyldige belżb, ivžrksžttes langsomt, og stżtten til denne sektor bżr navnlig ydes til sdanne foranstaltninger. 
Aid to this sector is to be concentrated on accompanying measures, which are introduced all too slowly, especially as regards debt collection.
Ifżlge statistikker udarbejdet af De Forenede Nationers midlertidige mission i Kosovo i december 2001 faktureres kun 62 % af den leverede elektricitet, og kun 28 % bliver betalt. P rsbasis vurderes differencen mellem vžrdien af den leverede elektricitet og de inkasserede belżb til ca. 100 millioner euro. 
According to statistics drawn up by the United Nations Interim Administration Mission in Kosovo in December 2001, only 62 % of electricity supplies are invoiced and only 28 % of invoices are actually paid; on an annual basis, the difference between the value of the electricity supplied and that of the revenue collected is estimated at some 100 million euro.
En afvigelse af den stżrrelsesorden er ikke acceptabel. Hvis der blev gjort mere for virkelig at inkassere indtžgterne, ville energisektorens behov for finansiering udefra blive vžsentligt lavere. 
A shortfall of this nature is unacceptable and increased efforts to ensure that revenue is collected properly would considerably reduce the need for external financing in the energy sector.
Vedtaget af Revisionsretten i Luxembourg p mżdet den 24. oktober 2002. 
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 24 October 2002.