natgillin/translations-raw huggingface dataset:
Bedżmmelse af partnerregeringernes budgetforvaltning og regnskabsfżrelse V. Nr der er tale om budgetstżttetransaktioner, indgr midlerne, uanset om der er tale om ln eller gavebistand, direkte i partnerlandets budget. Anvendelsen af dem kan ikke adskilles fra den resterende del af budgettet, og det er derfor vigtigt, at landets budgetforvaltning og regnskabsfżrelse er plidelig. 
Assessment of partner governmentŐs budgetary and accounting processes V. In budgetary support operations, whether loans or grants, as the money goes directly into the partner countryŐs budgetary system and its use cannot be distinguished from the rest of the budget, it is important that the budgetary and accounting processes in the country are reliable.
Kommissionen har ikke foretaget en omfattende eller specifik vurdering af, om disse processer er plidelige i de lande, som den har ydet stżtte til (jf. punkt 47-50). 
The Commission has not made comprehensive specific assessments of the reliability of these processes in the countries to which it has provided support (see paragraphs 47 to 50).
Kontrol VI. 
Monitoring VI.
De tjenestegrene i Kommissionen, der skal kontrollere, om reformpolitikken i modtagerlandene er tilfredsstillende, og om de specifikke betingelser er opfyldt, har hverken jobbeskrivelser, interne regler eller specifikke vžrktżjer. 
There are no job descriptions, no internal rules, and no specific tools in the Commission units responsible for monitoring setting out how to verify whether the reform policy in the beneficiary countries is satisfactory and whether the specific conditions are fulfilled.
Kommissionen fżrer kontrol med sin bistand i nžrt samarbejde med IMF og Verdensbanken og baserer sig i mange tilfžlde i vid udstržkning p arbejde udfżrt af disse finansielle institutioner. 
The Commission monitors its assistance in close contact with the IMF and the World Bank, and in many cases relies largely on work carried out by these financial institutions.
I praksis stiller Kommissionen ikke krav om, at landet skal have opfyldt alle betingelser, for at der kan gives en positiv vurdering af de fremskridt, der er gjort, og for at midlerne kan udbetales. 
In practice, the Commission does not require that all of the conditions are fulfilled in order for the country to receive a positive progress assessment and for the money to be disbursed.
Mange andre faktorer kan have indflydelse p beslutningen om at foretage udbetaling, og Kommissionen bżr udtrykkeligt begrunde sin beslutning (jf. punkt 51-60). 
The decision to disburse may be influenced by many other factors and the Commission should explicitly justify its decision (see paragraphs 51 to 60).
Rapportering og evaluering VII. 
Reporting and evaluation VII.
Den rlige rapport om MFA er omfattende, men i afsnittene om de makrożkonomiske resultater og strukturreformerne er der ingen henvisninger til bistanden, og der er ikke redegjort for, om denne har haft nogen indvirkning herp. 
The annual report on MFA is comprehensive, however, the explanations concerning macroeconomic performance and structural reforms do not establish links and causalities with the assistance.
Der er ingen evalueringer (MFA), eller de er af begržnset omfang (SAF), og det viser, at Kommissionen endnu ikke har gennemfżrt sin generelle politik for evaluering af Fžllesskabets udgiftsprogrammer (jf. punkt 61-65). 
The absence of evaluations (MFA) or their limited scope (SAF) means that the Commission has not yet fully implemented its general policy for the evaluation of Community expenditure programmes (see paragraphs 61 to 65).
Konklusioner og anbefalinger VIII. 
Conclusions and recommendations VIII.
Instrumenterne har givetvis fremmet den generelle żkonomiske omstilling og strukturtilpasningsprocessen, men der er fortsat behov for mange forbedringer. Der fremsžttes fżlgende anbefalinger (jf. punkt 66-78): Ń Det bżr fremg klarere, hvilken mervžrdi Den Europžiske Unions interventioner tilfżrer i forhold til interventionerne fra Verdensbanken og IMF. Ń Det bżr overvejes, hvordan MFA til EU-tiltrždelseslandene, Det Vestlige Balkan og De Nye Uafhžngige Stater kan samordnes bedre med SAF for tredjelande i Middelhavsomrdet, sledes at lande med sammenlignelige forhold behandles p samme mde. 
While the instruments certainly encouraged general economic transition and structural adjustment reform processes, there is considerable room for improvement. It is recommended that (see paragraphs 66 to 78): Ń the added value of the European UnionŐs interventions in comparison to the World Bank and the IMF should be more clearly established, Ń consideration should be given to creating a more harmonised approach between, on the one hand, MFA for the EU accession countries, the western Balkans and the new independent States, and, on the other, SAF for the Mediterranean non-member countries, so that countries in similar situations are dealt with in a similar manner.
Den Europžiske Unions bistand til tredjelande ydes ikke blot i form af stżtte til specifikke programmer og projekter, men Unionen stżtter ogs den generelle żkonomiske omstillings-og strukturreformproces ved at yde makrożkonomisk bistand. 
The European Union helps third countries not only through specific programme and project assistance but also by supporting general economic transition and structural reform processes with assistance at a macroeconomic level.
Denne form for bistand kaldes ČMakrofinansiel bistandÇ (MFA) til tredjelande, ssom EU-tiltrždelseslande, Det Vestlige Balkan og De Nye Uafhžngige Stater og ČStrukturtilpasningsfacilitetÇ (SAF) for tredjelande i Middelhavsomrdet. 
Such assistance is called Ômacrofinancial assistanceŐ (MFA) for third countries such as the EU accession countries, the western Balkans and the new independent States and Ôstructural adjustment facilitiesŐ (SAF) for the Mediterranean non-member countries.
Siden 1990 er der ogs ydet MFA til tredjelande med henblik p at stżtte deres politiske og żkonomiske reformbestržbelser. 
Since 1990 MFA has been extended to third countries with a view to supporting their political and economic reform efforts.
Rdet tržffer afgżrelse om MFA-aktioner efter forslag fra Kommissionen og efter hżring af dets żkonomiske og finansielle udvalg og Europa-Parlamentet (jf. punkt 28). 
The Council decides MFA actions on a proposal from the Commission after consultation of its Economic and Financial Committee and of the European Parliament (see paragraph 28).
Kommissionen (GD ECFIN) yder denne bistand i samrd med Rdets żkonomiske og finansielle udvalg. 
The Commission (DG ECFIN) implements this assistance in consultation with the Economic and Financial Committee of the Council.
Mange af landene i den sydlige og żstlige del af Middelhavsomrdet har siden midten af 80Őerne gennemfżrt strukturtilpas-ningsreformer p grundlag af aftaler indget med BWI. 
Since the mid-1980s, many of the south and east Mediterranean countries have carried out structural adjustment reforms in agreement with the BWI.
Reformerne tog sigte p nedbringelse af budgetunderskud og underskud p betalingsbalancen. 
The reforms focused on the reduction of budgetary and external deficits.
Efterhnden som den makrożkonomiske situation i de fleste af partnerlandene i Middelhavsomrdet er blevet bedre, er de makrożkonomiske stabiliseringsml blevet mindre vigtige, og programmerne tager nu i hżjere grad sigte p strukturreformer. 
As the macroeconomic situations in most Mediterranean partner countries improved, macroeconomic stabilisation objectives have become less important and programmes concentrate more on structural reforms.
Kommissionen har stżttet disse reformer ved at yde SAF. 
The Commission has supported these reforms through the provision of SAF.
Instrumenterne ligner hinanden p en ržkke punkter. 
The instruments have certain similarities.
For begge gžlder det, at midlerne som regel udbetales i rater til modtagerlandets centralbank med henblik p at styrke landets betalingsbalance eller bidrage til at finansiere dets budget. 
For both, the proceeds are as a rule disbursed in instalments to the central bank of the beneficiary country in order to strengthen its balance-of-payments situation or help finance the budget.
Bistanden er ikke forbeholdt bestemte udgiftskategorier. 
The assistance is not allocated to specific categories of expenditure.
Der stilles ikke bestemte regnskabskrav i forbindelse med de udbetalte midler. 
There are no specific accounting requirements for the money disbursed.
Bistanden udbetales som regel i successive rater, idet hver enkelt rate udbetales under forudsžtning af, at de aftalte makrożkonomiske og strukturtilpasningsmžssige resultatkriterier, som beror p modtagerlandenes programmer, er opfyldt. 
The assistance is generally released in successive instalments, the disbursement of each of them being conditional upon the fulfilment of agreed macroeconomic performance and structural adjustment criteria, based on the programmes of the beneficiary countries.
Retten noterede sig fżlgende tre vžsentlige forskelle mellem MFA til tredjelande og SAF for tredjelande i Middelhavsomrdet: a) MFA anses ikke for at vžre et permanent, men for at vžre et ekstraordinžrt instrument, hvorimod SAF anses for at vžre et ordinžrt, eller et helt grundlžggende instrument. 
The Court noted three main differences in the design and implementation of MFA for third countries and SAF for the Mediterranean non-member countries: (a) MFA is not seen as a permanent but as an exceptional instrument whereas SAF is considered to be a normal, even essential instrument.
Fra 2001 har EuropeAid overtaget ansvaret for forvaltningen af SAF. 
From 2001 EuropeAid took over responsibility for the management of SAF.
P grund af disse forskelle fremsžtter Retten, hvor det er relevant, sžrskilte revisionsbemžrkninger om MFA og SAF. 
Given these differences, where appropriate, the Court makes separate audit observations for MFA and SAF.
I alle andre tilfžlde gžlder bemžrkningerne for begge omrder. 
Otherwise comments are valid for both areas.
EU yder ogs strukturtilpasningsbistand til lande i Afrika, Vestindien og Stillehavet via De Europžiske Udviklingsfonde. 
The EU also provides structural adjustment assistance to the African, Caribbean and Pacific States through the European Development Fund.
Indtil for nylig blev denne hjžlp ydet i form af mlrettet budgetstżtte, der kanaliseres gennem de skaldte counterpart-midler. 
Until recently, this aid was given in the form of targeted support to the budget channelled through so-called counterpart funds.
I en nyligt offentliggjort sžrberetning behandler Retten anvendelsen af disse counterpart-midler (3). 
The utilisation of these counterpart funds has been the subject of a recent special report of the Court (3).
(1) I henhold til sit arbejdsprogram agter GD ECFIN dog at udarbejde for-2 slag til en rdsafgżrelse om en rammeaftale vedrżrende MFA. () Rdets forordning (EF) nr. 1488/96 af 23. juli 1996 om finansielle og tekniske ledsageforanstaltninger (Meda 1) i forbindelse med reformen af de żkonomiske og sociale strukturer inden for rammerne af Euro-Middelhavs-partnerskabet (EFT L 189 af 30.7.1996), som žndret ved Rdets forordning (EF) nr. 
(1) However, according to its work programme DG ECFIN intends to elaborate a proposal for a Council decision on a framework agree-2 ment for MFA. () Council Regulation (EC) No 1488/96 of 23 July 1996, on financial and technical measures to accompany the reform of economic and social structures in the framework of the Euro-Mediterranean partnership (MEDA 1) (OJ L 189, 30.7.1996), modified by Regulation (EC) No 2698/2000 (MEDA 2) (OJ L 311, 12.12.2000).
(3) Sžrberetning nr. 
(3) Special Report No 5/2001 (OJ C 252, 14.9.2001).
C 121/6 DA De Europžiske Fžllesskabers Tidende 23.5.2002 FINANSIEL OG BUDGETMŽSSIG BETYDNING SAF for tredjelande i Middelhavsomrdet 8. 
C 121/6 EN Official Journal of the European Communities 23.5.2002 FINANCIAL AND BUDGETARY SIGNIFICANCE SAF in the Mediterranean countries 8.
Der er i perioden 1992-2000 i alt blevet stillet 955 millioner euro til rdighed for tredjelande i Middelhavsomrdet i form af SAF, heraf 600millioner euro under Meda-programmet i perioden1996-2000(1) (jf. tabellerne i bilagI). 
In total 955 million euro has been committed to the Mediterranean countries as SAF between 1992 and 2000, of which 600 million euro under the MEDA programme between 1996 and 2000 (1) (see the tables in Annex I).
Der blev i perioden 1996-2000 udbetalt 470 millioner euro under Meda-programmet. 
Payments made under the MEDA programme between 1996 and 2000 amounted to 470 million euro.
Fem lande nżd fordel af disse programmer: Algeriet, Jordan, Marokko, Tunesien og Libanon. 
Five countries benefited from these programmes: Algeria, Jordan, Morocco, Tunisia and Lebanon.
34 % af de midler, der blev stillet til rdighed for disse lande under Meda-programmet, blev ydet i form af SAF. 
Thirty-four per cent of all the funds committed for these countries under the MEDA programme were in the form of SAF.
Jordan og Tunesien var de stżrste modtagere af midler i form af SAF under Meda-programmet. 
Jordan and Tunisia were the largest recipients of funds as SAF under the MEDA programme.
MFA til tredjelande 9. 
MFA to third countries 9.
I rene 1998, 1999 og 2000 blev der i alt udbetalt 822 millioner euro i MFA, heraf 704 millioner euro i form af ln (85,6 %) og 118 millioner euro i form af gavebistand (14,4 %) (jf. bilag II). 
The disbursements for MFA for the years 1998, 1999 and 2000 amounted to 822 million euro, of which 704 million euro was given in the form of loans (85,6 %) and 118 million euro in the form of grants (14,4 %) (see Annex II).
Ni lande/regioner fik udbetalt midler i denne periode: Bulgarien og Rumžnien (EU-tiltrždelseslande), Bosnien-Herzegovina, Den Tidligere Jugoslaviske Republik Makedonien, Montenegro og Kosovo (Det Vestlige Balkan) samt Armenien, Georgien og Ukraine (Nye Uafhžngige Stater). 
Nine countries/provinces benefited from these disbursements during this period: Bulgaria and Romania (EU accession countries), Bosnia and Herzegovina, former Yugoslav Republic of Macedonia (FYROM), Montenegro and Kosovo (western Balkans) and Armenia, Georgia and Ukraine (new independent States).
Der blev vedtaget afgżrelser om Tadsjikistan, Moldavien og Albanien, men der blev ikke udbetalt midler i perioden 1998-2000. 
For Tajikistan, Moldavia and Albania decisions were made, but no payments were executed during 1998 to 2000.
MFAtiltredjelande,derydesiformafgavebistand,eropfżrt p bestemte budgetposter i Den Europžiske Unions almindelige budget (2). 
MFA to third countries given in the form of grants is covered by specific budget headings in the general budget of the European Union (2).
Hvis der er tale om ln, er indvirkningen p det almindelige budget (3) begržnset til bidrag til en garantifond (4). 
In the case of loans the effect on the general budget (3) is limited to contributions to a Guarantee Fund (4).
Der tržkkes p fonden, nr lnene misligholdes (jf. punkt 46). 
This fund is used should the debtor default (see paragraph 46).
RETTENS REVISION 11. 
THE COURTŐS AUDIT 11.
De vžsentligste ml for revisionen var at vurdere fżlgende: a) grundlaget for udformningen af instrumenterne; 1 () Den pgžldende budgetpost er B7-4 1 0 Meda (Ledsageforanstaltnin-ger i forbindelse med de żkonomiske og sociale reformer i tredjelande 2 i Middelhavsomrdet). () Der blev for fżrste gang oprettet en MFA-post for gavebistand i Den Europžiske Unions almindelige budget for regnskabsret 1998 (artikel B7-5 3 1 ČSžrlig bistand til Armenien, Georgien og Tadsjiki-stanÇ). 
The main audit objectives were to assess: (a) the rationale of the design of the instruments; (1) The budget heading concerned is B7-4 1 0 MEDA (Measures to accompany the reforms to the economic and social structures in the 2 Mediterranean non-member countries). () An MFA budget heading for grants was introduced for the first time in the general budget of the European Union for the financial year 1998 (Article B7-5 3 1 ÔExceptional financial assistance to Armenia, Georgia and TajikistanŐ).
Retten har gennemget samtlige 23 transaktioner vedrżrende udbetaling af MFA i perioden 1998-2000, herunder ogs de tilgrundliggende afgżrelser (jf. bilag II). 
Concerning MFA the Court reviewed all 23 disbursement operations for 1998 to 2000, including the underlying decisions (see Annex II).
Der blev aflagt revisions-besżgiBulgarien,somfiktildeltdestżrsteln.Iforbindelsemed en revision af Det Europžiske Genopbygningsagentur aflagde Retten tillige besżg i FNŐs midlertidige administrative mission i Kosovo. 
Bulgaria, as the largest beneficiary country for loans, was visited. The Court also visited the United Nations Interim Administration Mission in Kosovo on the occasion of an audit of the European Agency of Reconstruction.
Der blev foretaget bilagsrevision i Bruxelles af seks SAF-programmer for Libanon, Jordan og Tunesien, som džkkede perioden 1996-2000 (5) og svarede til en forpligtelse p i alt 450 millioner euro (jf. bilag I). 
For SAF the audit work included desk reviews in Brussels of the six programmes relating to Lebanon, Jordan, and Tunisia covering the period 1996 to 2000 (5) representing a total commitment of 450 million euro (see Annex I).
Desuden blev der foretaget en mere detaljeret revision af programmerne for Jordan og Tunesien omfattende et besżg hos delegationen og mżder med repržsentanter for de nationale myndigheder. 
In addition, a more detailed audit, including a visit to the delegation and to representatives of the national authorities, was carried out for the programmes in Jordan and Tunisia.
Der blev tillige indhentet oplysninger om MFA og SAF fra Verdensbanken og fra IMF. 
Information was also obtained from the World Bank and the IMF on the implementation of MFA and SAF.
PROGRAMMERNES UDFORMNING SAF for tredjelande i Middelhavsomrdet Baggrund 15. 
DESIGN OF PROGRAMMES SAF in the Mediterranean countries Background 15.
SAF-programmerne var oprindeligt omfattet af den fjerde protokol (6). 
Initially the SAF programmes were governed by the fourth Protocol (6).
Denne fžllesskabsstżtte bestod for stżrstedelens vedkommende af importstżtteprogrammer, og den nationale counterpart-vžrdi af den fremmede valuta (de skaldte counterpart-midler) blev i forstelse med Kommissionen afsat til bestemte udgiftsposter eller aktiviteter p det pgžldende lands statsbudget. 
This Community support consisted mostly of import support programmes, with the domestic counterpart value of the foreign exchange (the so-called counterpart funds) spent, in agreement with the Commission, on specified items or activities within the governmentŐs budget.
I 1994 gennemgik Retten strukturtilpasningspro-grammerne for tredjelande i Middelhavsomrdet (7). 
The Court examined structural adjustment programmes in Mediterranean non-member countries in 1994(7).
5 () I svel Jordan som Tunesien var der bde et afsluttet og et igangvžrende SAF-program. 
5 () In both Jordan and Tunisia there was one completed SAF and one ongoing SAF.
I Tunesien var der tillige et sektorprogram p sundhedsomrdet. 
In the case of Tunisia, there was also a health sectoral programme.
I Libanon var der et igangvžrende SAF-program. 
In Lebanon, there was one ongoing SAF.
23.5.2002 DA De Europžiske Fžllesskabers Tidende C 121/7 16. 
23.5.2002 EN Official Journal of the European Communities C 121/7 16.
En rdsresolution fra juni 1995 (1) medfżrte, at forvaltningen af strukturtilpasningsinstrumentet blev smidiggjort. 
A Council resolution in June 1995 (1) introduced more flexibility to the management of the structural adjustment instrument.
Det var nu muligt at yde direkte budgetstżtte til lande med en frit konvertibel valuta, og i de tilfžlde, hvor kontrolinstumenterne og budgetplanlžgningen og -gennemfżrelsen var blevet mere effektive, blev der indfżrt lempeligere regler for żremžrkningen af counterpart-midlerne. 
This included the possibility of direct budget support for countries with a freely convertible currency and of less earmarking of the counterpart funds, in cases where control instruments, and budget programming and execution had become more effective.
Efterhnden som de makrożkonomiske forhold i de fleste af partnerlandene i Middelhavsomrdet er blevet bedre, er de makrożkonomiske stabiliseringsml blevet mindre betydningsfulde, og programmerne fokuserer nu i hżjere grad p strukturreformer. 
As the macroeconomic situations in most Mediterranean partner countries have improved, macroeconomic stabilisation objectives have become less important and programmes concentrate more on structural reforms.
Rammebetingelser 17. 
Framework 17.
Efter Barcelona-erklžringen fra 1995 (2) har EUŐs hovedml for det finansielle samarbejde med Middelhavsomrdet vžret żkonomisk omstilling og oprettelsen af et frihandelsomrde mellem EU og dets partnere i Middelhavsomrdet (3) og mellem partnerne i Middelhavsomrdet indbyrdes. 
Following the Barcelona Declaration of 1995 (2), economic transition and the creation of a free trade area between the EU and its Mediterranean partners (3), and among the Mediterranean partners themselves, were the principal goals of EU financial cooperation with the Mediterranean region.
Meda-programmet er Den Europžiske Unions primžre finansielle instrument med henblik p gennemfżrelsen af dette Euro-Middelhavs-partnerskab. 
The MEDA programme is the principal financial instrument of the European Union for the implementation of this Euro-Mediterranean Partnership.
Retsgrundlaget herfor er Meda-forordningen fra 1996. 
Its legal basis is the 1996 MEDA Regulation.
I henhold hertil ydes der strukturtilpasningsstżtte i form af direkte budgetstżtte uden specifik żremžrkning. 
It provides structural adjustment support as direct budgetary aid, without specific earmarking.
Dette indebžrer sžrlige risici p grund af de store organisatoriske žndringer, der har fundet sted i Kommissionen i de seneste r, navnlig fordi ansvaret for gennemfżrelsen af SAF i 2001 er blevet overfżrt fra GD RELEX til EuropeAid. 
This poses particular risks given the major organisational changes that have taken place in the Commission in recent years, especially as responsibility for the implementation of SAF was transferred in 2001 from DG RELEX to EuropeAid.
Retten noterer sig dog, at Kommissionen nu er i gang med at udarbejde en vejledning. 
However, the Court notes that the Commission is now in the process of preparing a procedures manual.
Grundlaget for finansieringsaftalerne 20. 
Rationale of Financing Agreements 20.
Hvor store belżb, der skal ydes til modtagerlandene i form af SAF, afhžnger af mange faktorer og hensyn, som f.eks. det pgžldende lands sžrlige behov, de belżb, der er til rdighed p EUŐs budget, og landets evne til at gennemfżre reformer. 
The amounts allocated to the beneficiary countries as SAF are the result of many factors and considerations such as the specific needs of the country in question, the amounts available in the EU budget and the countryŐs capacity to carry out reforms.
Kommissionen dokumenterer imidlertid ikke, p hvilket grundlag beslutningerne vedrżrende det samlede belżb til et program er truffet, og giver heller ingen begrundelse for forfaldsplanen og for, hvordan belżbet for de enkelte rater er beregnet. 
However, the Commission does not document the basis for decisions on the global amount of a programme, nor the timing and amount of the instalments.
Grundlaget for disse beslutninger er sledes ikke klart. 
Therefore, the rationale for these decisions is not clear.
Stżttebelżbet begrundes heller ikke, og det sžttes ikke i forhold til de sociale eller andre omkostninger, der er forbundet med reformprogrammet. 
The amount of the support is also not justified by linking it to the social or other costs of the reform programme.
Der er gjort visse fremskridt i s henseende i forbindelse med sektorprogram-met ČTunisia SantÇ. 
Some progress was made in this respect in the sectoral programme Tunisia Sant.
Finansieringsforslaget for dette program (4) omfatter et bilag, der indeholder et skżn over omkostningerne forbundet med reformen, men som heller ikke er kždet sammen med programbelżbet. 
Its financing proposal (4) includes an annex where the cost of the reform has been evaluated, but not linked to the amount of the programme either.