natgillin/translations-raw huggingface dataset:
Kommissionens programmer for strukturtilpasningsstżtte tager stadigvžk kun i begržnset omfang sigte p at integrere budgetbistanden i en sdan multilateral indsats (jf. boks 8). 
The CommissionŐs structural adjustment support programmes have so far not tackled the problem of integrating budget aid into these initiatives (see Box 8).
Boks 8 Multilaterale sektorstrategier 1. 
Box 8 Multilateral sectoral approaches 1.
I Mozambique blev der i 1998 ivžrksat en multilateral sektorstrategi i undervisningssektoren. 
A multilateral sectoral approach was started in the education sector in Mozambique in 1998.
Men Kommissionen begyndte fżrst med forslaget til finansiering af programmet for strukturtilpasningsstżtte i 2001 at forfżlge en politik, der p grundlag af sektorstrategier skulle give befolkningerne bedre adgang til de sociale ydelser i sundhedssektoren, undervisningssektoren og vandsektoren. 
Not until the financing proposal for the 2001 programme of structural adjustment support, however, did the Commission tackle the question of promoting improved access to social services in the areas of health, education and water as part of a sectoral approach.
De opgaver, der er forbundet med sdan indsats, bżr defineres pržcist, s der er overensstemmelse mellem antallet af sektorer, der skal have stżtte, og delegationens menneskelige ressourcer. 2. 
It would be better if the tasks associated with such participation were clearly defined, so that the number of sectors supported was compatible with the DelegationŐs resources. 2.
I Ghana deltager EUF sammen med andre donorer uden for den egentlige strukturtilpasningsstżtte i en samlet sektorstrategi p sundhedsomrdet. 
In Ghana, alongside structural adjustment support, the EDF participated with other fund providers in a global sectoral approach in the area of health.
Det drejer sig til dels om budgetstżtte til en fond, der fr midler fra og kontrolleres af flere donorer i fžllesskab. 
Part of it concerned budget aid to a fund monitored and serviced jointly by several fund providers.
Denne fremgangsmde indebžrer fordele og er sžrdeles relevant i forbindelse med omlžgning af budgetstżtten fra EUF, navnlig p omrderne forvaltning af de offentlige finanser, resultatindikatorer og kontrolprocedurer. 
The advantages and main features of this approach are very relevant in the context of redirected EDF budget support, especially as regards the management of public finance, result indicators and control procedures.
Hvad angr det vanskelige omrde kvaliteten af udgiftsforvaltningen har strategien helt klart bidraget til at sikre, at investeringerne gr til mere relevante forml. 
In the delicate area of quality of expenditure it has had a real impact on the relevance of the investments.
Omlžgning af tilsynet med og kontrollen af budgetstżtten 51. 
Redirecting the monitoring and control of budget support 51.
I fżrste halvr af 2000 anbefalede Rdet (1)p grundlag af denoversigtogdeperspektiver,Kommissionenhavdefremlagt(2), at der ikke lžngere blev fastsat s detaljerede betingelser for midlernes anvendelse (direkte budgetstżtte uden żremžrkning) i de lande, hvor forvaltningen af de offentlige finanser var tilfredsstillende, og at udbetalinger af bistand i fremmed valuta skulle gżres betinget af reformernes effekt. 
In the first half of 2000, on the basis of the review and perspectives drawn up by the Commission (1), the Council (2) advocated less-detailed allocation of funds (untargeted, direct budget aid) in the countries whose public finance management was satisfactory and recommended establishing a link between the effects of reforms and disbursements of aid in foreign exchange.
I de finansieringsforslag vedrżrende fem af de undersżgte lande (Benin, Burkina Faso, Mozambique, Senegal og Zambia), der blev forelagt for EUF-udvalget i andet halvr af 2000, har man taget med i beregningerne, at der allerede er sket fremskridt i forvaltningen af de offentlige finanser. 
The financing proposals submitted to the EDF Committee in the second half of 2000 for five of the countries examined (Benin, Burkina Faso, Mozambique, Senegal and Zambia) anticipate the progress made in the management of public finances.
Efter en revision overvejede Kommissionens tjenestegrene i slutningen af 2000 for Senegals vedkommende at žndre ordningen for stżttens ivžrksžttelse p grund af svagheder og mangler ved gennemfżrelsen af andre programmer. 
At the end of 2000 the Commission departments expected that, following an audit in Senegal, the implementing arrangements for that country would be modified, because of shortcomings that had been found in the execution of recent programmes.
(2) Kommissionens meddelelse af 4. februar 2000 om strukturtilpas-ningsstżtten,KOM(2000)58endeligudg. 
(1) Commission communication on structural adjustment, COM(2000) 58 final of 4 February 2000.
I disse finansieringsforslag begrundede man bestemmelsen om, at bevillingerne ikke lžngere skulle żremžrkes til bestemte udgiftsposter, at likviditetssituationen var mindre anspžndt, og at budgettet var blevet gennemfżrt tilfredsstillende (rent kvantitative aspekter). 
These financing proposals gave as justification for abandoning targeted expenditure the absence of cash-flow problems and the sufficiency of the budget implementation (quantitative aspects), rather than the soundness of the public finance management.
Nogle af disse forslag indeholder elementer af kvalitetsbedżmmelse af den żkonomiske forvaltning, men det forklares ikke, hvilke konsekvenser denne bedżmmelse har for programprocedurerne og for mobiliseringen af midler. 
Some of the proposals include elements of management quality appraisal, but there is no explanation of what the consequences of the appraisal might be in terms of programme procedures and the release of funds.
Det er vanskeligt at vurdere, om betingelserne for effektiv brug af de resultatindikatorer, der er fastsat i finansieringsforslagene, vil vžre til stede fremover (jf. punkt 48). 
It is difficult to assess whether the conditions for effective use of the performance indicators adopted in the financing proposals might be met in the future (see paragraph 48).
P omrdet forsvarlig żkonomisk forvaltning af de offentlige finanser er der primžrt tale om kvantitative resultatindikatorer. De svagheder, der blev ppeget ved revisionerne i 1999 og 2000, tages ikke i betragtning i tilstržkkelig omfang. 
In the area of sound public finance management, the performance indicators are still primarily quantitative and take too little account of the weaknesses identified by the audits carried out in 1999 and 2000.
For Senegals vedkommende var der stadig drżftelser i gang om valg af resultatindikatorer, da finansieringsaftalen blev undertegnet i oktober 2000. 
In the case of Senegal the choice of performance indicators was still under discussion when the Financing Agreement was signed inOctober2000.
Bevillingerne til de nye programmer, der blev forberedt i andet halvr af 2000, skal frigżres i flere trancher. 
The new programmes drawn up in the second half of 2000 comprise several instalments.
En enkelt tranche, der for Benins vedkommende udgżr halvdelen af det samlede belżb til programmet, men for s vidt angr Burkina Faso, Senegal og Zambia kun en tredjedel, kommer til udbetaling med belżb, hvis stżrrelse vil afhžnge af, hvad resultatindikatorerne viser. 
One instalment, which in the case of Benin represents half of the programme total (but only one third in the case of Burkina Faso, Senegal and Zambia), will be disbursed in varying proportions, depending on the level reached by the performance indicators.
Men det betyder ikke, at Kommissionen kan undlade at foretage den nżdvendige kontrol af, om de fžllesskabsmidler, der er den betroet, anvendes i overensstemmelse med principperne for ansvarlig żkonomisk forvaltning (jf. punkt 43). 
Although the system of targeting that has been established forselectingindividualÔeligibleŐexpenditureitemsistobeaban-doned because of its artificiality and low impact on the quality of public finance management in terms of reducing the administrative cost, the Commission cannot forgo the controls that are necessary for it to assess whether the Community finances entrusted to it are properly used (see paragraph 43).
I henhold til de nye programmer skal der foretages revisioner af et antal foranstaltninger, der svarer til stżrrelsen af den ydede stżtte, og derudover skal der foretages en samlet, ikke nžrmere defineret undersżgelse. 
In addition to a general review (for which the outlines still have to be defined), the new programmes provide for audits of a volume of transactions equivalent to the volume of support provided.
Det er ikke sžrlig hensigtsmžssigt at fastsžtte kontrollens omfang efter stżttebelżbet. 
There is little sense in the link that has been established between the extent of the checks and the amount of support.
Opretholdes żremžrkningssystemet i forbindelse med kontrollen, er der risiko for, at kontrollen udvikler sig i den retning, at man finder frem til stżtteberettigede udgiftsposter svarende til EU-stżttebelżbet alene med det forml at kunne afgive erklžring om, at midlerne er anvendt til stżtteberettigede forml (jf. boks 9). 
With the retention of targeted checks there is the risk of a tendency to pick out eligible expenditure items to the amount of the Community finance in order to obtain assurance (see Box 9).
Det ville vžre mere hensigtsmžssigt at udtage stikprżver af transaktionerne i et eller flere udgiftsomrder, og p det grundlag undersżge, om transaktionerne taget under t var for-meltrigtige. 
A sample check in order to assess the regularity of the transactions as a whole, in one or more expenditure sectors, would be more appropriate.
C 257/16 DA De Europžiske Fžllesskabers Tidende 14.9.2001 Boks 9 Begrundelse for udgifternes stżtteberettigelse 1. 
C 257/16 EN Official Journal of the European Communities 14.9.2001 Box 9 Justifying the eligibility of expenditure 1.
I de seneste programmer til fordel for Benin og Burkina Faso er revisionens rolle ikke klart defineret. Der str, at formlet med revisionen skal vžre at f sikkerhed for, at EU-stżtten var berettiget, at der skal efterprżves prioriterede udgiftsbelżb p budgettet svarende til den ydede stżtte, og at der skal afgives erklžring om, at de finansierede udgiftsbelżb var stżtteberettigede. 2. 
In the latest programmes for Benin and Burkina Faso, the role of audit in justifying European aid by verifying amounts of priority budget expenditure equivalent to the support given and certifying the eligibility of the financed expenditure lacks clarity. 2.
Finansieringsforslaget for Mozambique er det eneste, hvori der opereres med en samlet revisionsstrategi. 
The financing proposal for Mozambique is the only one that reflects an overall audit approach.
Det er dog langtfra klart, hvilken sammenhžng der skal vžre mellem de eksterne revisorers revision og det nationale kontrolorgans revision, og heller ikke, p hvilke betingelser Kommissionen kan stżtte sig til dette arbejde, nr der skal foretages en uafhžngig vurdering. 
It is, however, far from clear whether the work of the external auditors is consistent with that of the national audit institution and under what conditions the Commission will rely on it in order to produce an independent appraisal.
I Kommissionens meddelelse fra februar 2000 omtales revisionen af udgifterne ikke nžrmere (1). 
The Commission Communication of February 2000 did not go into the question of expenditure controls (1).
Nr budgetstżtten ikke żremžrkes, kan man kun f den nżdvendige sikkerhed p grundlag af en samlet vurdering af de offentlige udgifter, men det fremgr ikke af de seneste finansieringsaftaler (fra 2000), at der generelt fżlges en revisionsstrategi, der gr ud p et samvirke mellem de nationale revisionsorganer, de eksterne revisorer, den faglige bistand og, hvor det er muligt, de żvrige donorer, der yder stżtte til statsbudgettet. 
In the context of untargeted budget aid the necessary assurance can only be obtained by means of overall appraisal of public expenditure, but the most recent Financing Agreements (year 2000) do not give any indication of a general audit approach combining the work of national audit institutions, external auditors and technical assistance and, when possible, other budget aid providers.
S lžnge der ikke findes en solidt funderet strategi, vil der ikke blive taget tilstržkkeligt hensyn til resultaterne af revisionerne i 1999 og 2000 ved fastsžttelsen af indikatorer for, at de offentlige finanser forvaltes i overensstemmelse med principperne for forsvarlig żkonomisk forvaltning. 
In the absence of a soundly based approach, the results of the 1999 and 2000 audits are still not sufficiently taken into account by the performance criteria for sound public finance management.
KONKLUSIONER OG ANBEFALINGER Samlet vurdering 57. 
CONCLUSIONS AND RECOMMENDATIONS General appraisal 57.
Counterpartmidler mobiliseres i henhold til modtagerlandenes egne procedurer for afholdelse af offentlige udgifter, og disse procedurer er forbundet med risici. Derfor er det ikke realistisk at tro, at de kvantitative ml for de prioriterede sektorer kan ns uden problemer (jf. punkt 45 og 46), at udgifterne altid vil blive afholdt korrekt i overensstemmelse med gžldende regler (jf. punkt 26-34 og 40-43), og at de altid vil f en positiv indvirkning p forholdene i de sociale sektorer (jf. punkt 47-50). 
In beneficiary countries counterpart funds are made available as part of the national public expenditure procedures and because of that and the inherent risks of those procedures it is unrealistic to think that the quantitative objectives being pursued in the priority sectors can be achieved without any hitches (see paragraphs 45 and 46), that expenditure will always be executed regularly (see paragraphs 26 to 34 and 40 to 43) and that it will always have a positive impact on the situation in the social sectors (see paragraphs 47 to 50).
Det har i nogle tilfžlde gjort beslutningsmekanismerne mere komplicerede, at man samtidig har villet stżtte betalingsbalancen og styrke budgetterne i de sociale sektorer (jf. punkt 11, 33, 39, 52 og 54). 
The desire to provide balance of payments support and support for social sector budgets simultaneously has sometimes affected the decisional mechanisms (see paragraphs 11, 33, 39, 52 and 54).
Kontrollen af counterpartmidlerne har i nogle tilfžlde blot bestet i fremlžggelse af formel administrativ dokumentation (1) KOM(2000)58endeligudg.,punkt2.3.4.3. for de afholdte udgifter (jf. punkt 10, 12, 34 og 55), den tog ikke direkte sigte p at undersżge, om offentlige sociale tjenesteydelser til fordel for de mest srbare og vanskeligst stillede befolkningsgrupper fungerede effektivt (jf. punkt 47). 
The controls on the counterpart funds have, in some cases, been reduced to formal administrative justification and ex post facto checks on expenditure (see paragraphs 10, 12, 34 and (1) COM(2000) 58 final, section 2.3.4.3. 55) with no direct relation to properly functioning, government-run, social services for the benefit of vulnerable and disadvantaged people (see paragraph 47).
Kommissionens centrale tjenestegrene har ikke lagt tilstržkkelig vžgt p bestemte elementer i et samlet tilsyn (jf. punkt 17 og 37) og heller ikke p de tekniske aspekter ved anvendelsen af pro-grammidlerne (jf. punkt 21, 22, 35, 36, 40 og 46). 
The CommissionŐs headquarters departments did not pay sufficient attention to certain aspects of overall supervision (see paragraphs 17 and 37) nor to the technical aspects of the use of programme funds (see paragraphs 21 and 22, 35 and 36, 40 and 46).
De nye retningslinjer og navnlig det forhold, at der lžgges mere vžgt p at f styrket forvaltningen og kontrollen af de offentlige finanser (jf. punkt 51), burde gżre kontrollen mere effektiv. Men det kan kun ske, hvis tilsynet med reformerne fremover lžgges i faste rammer, og der i givet fald ydes stżtte til opbygning af modtagerlandenes institutioner. Det er ogs en forudsžtning, at Kommissionen afsžtter de ressourcer, der er nżdvendige til at sikre, at programmerne gennemfżres kohžrent og i nżje samordning med de vigtigste donorer (jf. punkt 22-25, 27, 30 og 35-39). 
The new guidelines, and especially the increased importance attached to strengthening the management and control of public finance (see paragraph 51), should improve the effectiveness of the mechanism, provided that the framework for monitoring reforms has been improved, by means of institutional support if necessary, and that the Commission deploys appropriate resources to ensure that implementation is consistent and coordinated with the main providers of funds (see paragraphs 22 to 25, 27, 30 and 35 to 39).
Tilsynet p stedet med EUFŐs programmer bygger p et samvirke mellem forskellige aktżrer: delegationer, modtagerlandenes administrationer, nationale kontrolinstanser, faglig bistand og eksterne revisorer. 
In-country monitoring of the EDF programmes is based on combined action by various parties: the Delegations, public administration in the beneficiary countries, national audit institutions, technical assistance, and external auditors.
Disse aktżrers respektive funktioner og opgaver er ikke blevet tilstržkkeligt pržcist defineret og formuleret. 
The roles of those concerned within the organisational structure have not been defined sufficiently.
Det tilsyn, der primžrt varetages af delegationerne p de centrale forvaltningers niveau, er blevet vanskeliggjort af, at de offentlige regnskaber ikke er rigtige, navnlig ikke regnskaberne over udgifter, der afholdes decentralt (jf. punkt 20, 38 og 46). 
Monitoring, carried out by the Delegations chiefly at central administration level, is hampered by the unreliability of public accounts, particularly as regards decentralised expenditure (see paragraphs20, 38 and 46).
Den faglige bistand er ikke blevet udnyttet godt nok til at stżtte delegatio-nerneideresarbejde(jf.punkt22-25).Vedderevisioner,derer finansieret over programmerne, er der kun i f tilfžlde blevet afdžkket de mangler ved den interne kontrol, der har indvirket p anvendelsen af counterpartmidler (jf. punkt 28). 
Technical assistance was not sufficiently exploited as support for action by the Delegations (see paragraphs 22 to 25).
De finansielle revisioner, som Kommissionen efterfżlgende har ladet gennemfżre, har vist sig at vžre langt mere effektive. 
The financial audits subsequently ordered by the Commission proved to be much more effective (see paragraph 30).
Det er vigtigt, at der ogs fremover foretages revisioner Ń det sikrer de omlžgninger, der er i gang, imidlertid ikke (jf. punkt 30). 
It is important for these audits to be retained, but there is no guarantee that there will be provision for this under the current reorganisation.
De tilfžlde, hvor det har kunnet konstateres, at der er udbetalt midler til džkning af ikke-stżtteberettigede udgifter, har ikke givet anledning til tilbagebetalinger til EUF (jf. punkt 33), men i flere tilfžlde er nye programmer dog blevet indstillet, indtil der var ivžrksat korrigerende foranstaltninger. 
Any ineligibility discovered did not result in funds being repaid to the EDF (see paragraph 33), but in several cases new programmes were suspended pending corrective action.
Denne proces tager nżdvendigvis tid, for den er meget kompleks, og der skal tages fat p mange omrder. Desuden har modtagerlandene kun begržnsede midler til rdighed. 
The process will, inevitably, be slow, because it is very complex and addresses a variety of situations and the beneficiary governmentsŐ resources are limited.
Ved udgangen af 2000 kunne det sledes ikke forventes, at der straks ville blive mobiliseret budgetstżtte i overensstemmelse med principperne for forsvarlig żkonomisk forvaltning af de offentlige finanser p et fuldt korrekt grundlag (jf. punkt 41-43). 
As of the end of 2000 it is not possible to expect that budget aid will immediately be released in accordance with the principles of sound financial management and under conditions that are always regular (see paragraphs 41 to 43).
Budgetmyndigheden skal vžre opmžrksom p de risici, der er forbundet med den valgte fremgangsmde, og den bżr forsżge atfbegržnsetomfangetafdisserisicilidtefterlidtvedatstżtte gennemfżrelsen af reformerne i AVS-landene, bl.a. gennem en samordnet indsats fra donorsamfundet. 
The budgetary authority must be aware of the inherent risks of the approach adopted and must try gradually to reduce the extent of it by encouraging effective implementation of reforms in the ACP States, especially through concerted action by the donor community.
14.9.2001 DA De Europžiske Fžllesskabers Tidende C 257/17 Anbefalinger om den praktiske gennemfżrelse af tilsynet 62. 
14.9.2001 EN Official Journal of the European Communities C 257/17 Recommendations on the organisation of monitoring 62.
Det er navnlig vigtigt, at de opgaver, de ansvarlige for tilsynet og kontrollen skal varetage, defineres pržcist. Navnlig bżr fżlgende punkter afklares: a) Der bżr fastsžttes kriterier for vurderingen af de forbedringer, der er opnet inden for forvaltningen af de offentlige finanser (jf. punkt 52), herunder tilsynet med de foranstaltninger, der er truffet for at afhjžlpe mangler og svagheder, som er konstateret ved den finansielle revision (jf. punkt 42 og 56). b) Der bżr fastsžttes procedurer for kontrol af udgifter, nr budgetstżtten ikke er żremžrket. 
In particular: (a) criteriaforassessingtheprogressmadeinthemanagementof public finances (see paragraph 52) should be laid down and should include monitoring the remedies applied to weaknesses and shortcomings highlighted by financial audits (see paragraphs 42 and 56); (b) procedures for reviewing expenditure in a context of untargeted budget support should be defined and should give the budgetary authority an indication of the extent to which the funds are being soundly managed.
Finansiel revision bżr indg som led i disse procedurer, i givet fald i form af samlede sektorvurderinger (jf. punkt 55 og 56). 
Financial audits should be an integral part of this mechanism and could take the form of a set of sectoral appraisals where necessary (see paragraphs 55 and 56).
Den finansielle revi-sionbżrommuligtgennemfżreshvertr,sdendžkker modtagerlandenes regnskabsr (jf. punkt 26). c) Det bżr undersżges, hvilke muligheder der er for at anvende plidelige resultatindikatorer i de sociale sektorer, og sammenhžngen mellem sdanne indikatorer af budgetudgifterne bżr defineres(jf.punkt41og48). d) Den faglige bistand i modtagerlandenes forvaltninger bżr vžre klart adskilt fra den faglige bistand, der hjžlper de anvisningsberettigede under EUF og Kommissionens delegationer med at udfżre deres kontrolopgaver (jf. punkt 24 og 25). e) Arten og omfanget af det tilsyn, som delegationerne selv skal fżre med udgiftsposterne, bżr pržciseres nžrmere. 
They should preferably be carried out annually and aligned on the budget years of the beneficiary countries (see paragraph 26); (c) the various possibilities for making use of reliable performance indicators in the social sectors, and their relation to budget expenditure (see paragraphs 41 and 48) should be defined; (d)technicalassistanceforbeneficiaryadministrationsshouldbe clearly distinguished from the technical assistance that helps EDF authorising officers and the Commission Delegations to fulfil their obligations (see paragraphs 24 and 25); (e) the nature and level of the DelegationsŐ own supervision of expenditure should be specified.
Delegationerne kan ganske vist ikke gżres ansvarlige for fejl, der begs af de forvaltninger, der gennemfżrer de nationale budgetter (jf. punkt 40 og 42), men de bżr vžre i stand til at vurdere kvaliteten af udgiftsforvaltningen i de prioriterede sektorer (jf. punkt 47), og donorerne bżr i fžllesskab foretage en sdan aktion. 
Although they cannot be held responsible for the management errors of the national departments that execute national budgets (see paragraphs 40 and 42), the Delegations must be able to perform a qualitative appraisal of the expenditure in priority sectors (see paragraph 47), one of the ways being concerted action by fund providers.