natgillin/translations-raw huggingface dataset:
Finansieringsaftalen for SBS opstiller 12 specifikke betingelser, som skal vžre opfyldt, for at de tre variable trancher kan udbetales. 
The financing agreement for the SBS lays out 12 specific conditions, which have to be fulfilled for the disbursement of its three variable tranches.
Disse betingelser er ikke nžvnt i den nationale udviklingsstrategi, og de afspejler heller ikke direkte de prioriteter, der er opstillet i strategien for forvaltning af de offentlige finanser. 
These conditions are not envisaged in the national development strategy and they also do not directly reflect the priorities set out in the public financial management strategy.
En af betingelserne drejer sig f.eks. om at oprette et finanspolitisk rd, hvilket ikke er udtrykkeligt nžvnt i nogen af de strategiske dokumenter, der er underskrevet af Moldova og EU. 
For instance, one condition concerns the creation of a Fiscal Council, which is not explicitly envisaged in any strategic document concluded between Moldova and the EU.
Det samme gžlder to betingelser, som vedrżrer offentliggżrelsen af et Čborgernes budgetÇ15 og halvrlige rapporter om budgetgennemfżrelsen. 
The same goes for two conditions, which envisage the publication of a ‘citizens’ budget‘15 and mid-year reports on budget implementation.
Offentlig adgang til vigtige finanspolitiske oplysninger fik bedżmmelsen ČAÇ i 2011-vurderingen af offentlige udgifter og finansiel ansvarlighed16. 
Public access to key fiscal information received an A grade in the 2011 public expenditure and financial accountability16 assessment.
15 Et borgernes budget er en ikketeknisk opstilling af statsbudgettet, som har til forml at n ud til og blive forstet af en s stor del af befolkningen som muligt. 
15 A citizen’s budget is a non-technical presentation of the state budget that is designed to reach and be understood by as large a segment of the population as possible.
16 Programmet vedrżrende offentlige udgifter og finansiel ansvarlighed er et multidonorpartnerskab, der har til forml at vurdere situationen for de offentlige udgifter, offentlige indkżbsaftaler og finansielle kontrolsystemer. 
16 The Public Expenditure and Financial Accountability (PEFA) program is a multi-donor partnership to assess the condition of public expenditure, procurement and financial accountability systems.
Disse vurderinger analyserer resultaterne af et lands system for forvaltning af offentlige finanser via 31 indikatorer, der bedżmmes og gives en karakter fra A til D (www.pefa.org). 
PEFA assessments analyse the performance of a country’s public financial management system through a set of 31 indicators, which are rated with scores ranging from A to D (www.pefa.org).
Bemžrkninger 15 23 Mlet for SBS p retsomrdet er at stżtte Moldovas strategi for reform af retsvžsenet, men de specifikke betingelser knyttet til domstolene er ikke udtrykt p samme mde. 
Observations 15 23 While the justice SBS states that its objective is to support Moldova’s justice sector reform strategy (JSRS), its specific conditions linked to the judiciary are not expressed in the same terms.
Nogle af betingelserne for at modtage SBS vedrżrer spżrgsml i relation til offentlige finanser og er ikke nžvnt i reformstrategien. 
Some conditions of the SBS concern public finance matters and are not mentioned in the reform strategy.
Derfor er der ingen klar sammenhžng mellem de tiltag, der gennemfżres ifżlge strategien for reform af retsvžsenet og SBS. 
Therefore, there is no strict correlation between the action undertaken under the JSRS and the SBS.
Dette kržver desuden, at der fastsžttes yderligere overvgnings-og rapporteringskrav for SBS. 
Moreover, this requires that additional monitoring and reporting requirements are set up for the SBS.
24 De SBS-programmer, der havde til forml at forbedre leveringen af offentlige sundhedsydelser og vandforsyningen, var ikke baseret p klart formulerede moldoviske reformstrategier. 
24 The SBS programmes to improve the delivery of public health and water services were not based on clearly formulated Moldovan reform strategies.
Ifżlge retningslinjerne skal sektorstrategierne vžre korrekt budgetteret for at vžre berettigede til SBS17. 
The guidelines call for sector strategies to be properly budgeted, in order to be eligible for SBS17.
For s vidt angr SBS til sundhed var den nationale strategi imidlertid ikke fuldt ud i overensstemmelse med den overordnede nationale sundhedspolitik, og den var ikke fuldt ud afspejlet i budgetfrem-skrivningerne. 
However, for the health SBS, the national strategy was not fully aligned with the overarching national health policy and was not entirely reflected in the budgetary projections.
SBS til vand var udformet til at stżtte den nationale vandstrategi fra 2007. 
The water SBS was designed to support the national 2007 water strategy.
Den viste sig imidlertid at vžre for ambitiżs, da den var rettet mod et stort antal ml, uden at der var en tidsbestemt handlingsplan eller en klar institutionel struktur for gennemfżrelsen. 
However, the latter turned out to be overambitious, since it targeted a large number of objectives without providing a time-bound action plan or a clear institutional set-up for implementation.
25 Vi gennemgik ogs grundlaget for opstillingen af SBS-programmernes budgetter. 
25 We also examined the basis for setting budgets for SBS programmes.
Ifżlge retningslinjerne for budgetstżtte, som blev offentliggjort i 2012, skal budgetterne baseres p en ržkke kriterier, ssom partnerlandets finansieringsbehov og dets tilsagn om at afsžtte budgetmidler i overensstemmelse med landets nationale strategi. 
According to the budget support guidelines published in 2012, these must be based on a number of criteria, such as the financing needs of the partner country and its commitment to allocating budget resources in line with its national strategy.
Andre kriterier omfattede effektivitet, valuta for pengene og budgetstżttens effekt med hensyn til at n mlsžtningerne, resultaterne og kapaciteten til at absorbere tidligere udbetalinger, en vurdering af, hvor effektivt de aftalte ml blev opfyldt med budgetstżtte, og udviklingsstrategiens resultatorientering. 
Other criteria included the effectiveness, value for money and impact of budget support in achieving objectives, the track record and absorption capacity of past disbursements, how effectively agreed objectives were achieved with budget support and the result orientation of the development strategy.
26 Det fremgik ikke tilstržkkeligt klart af vores gennemgang af de udvalgte programmer, hvordan budgetterne var blevet fastlagt. 
26 From our review of the selected programmes, it was insufficiently clear how budgets had been determined.
SBS til politiske reformer af de offentlige finanser var det fżrste program i revisionsstikprżven, der var blevet opstillet efter den nye metode. 
The SBS for public finance policy reforms was the first programme in the audit sample to be set up according to the new methodology.
Der var imidlertid ikke foretaget en džkkende vurdering af de kriterier, der er anfżrt i punkt 25. 
However, no comprehensive assessment of the criteria listed in paragraph 25 had been carried out.
17 For nžrmere oplysninger, jf. 
17 For more details, cf.
Budget Support Guidelines, Bilag 3: Assessing Public Policy Eligibility, 3.2. 
Budget Support Guidelines, Annex 3: Assessing Public Policy Eligibility, 3.2.
Policy Financing. 
Policy Financing.
Bemžrkninger 16 27 Selv om retningslinjerne ikke gjaldt for SBS-programmer udformet fżr 2012, var der foretaget en forudgende vurdering af finansieringsbehovene i forbindelse med strategien for reform af retsvžsenet. 
Observations 16 27 Even though the guidelines did not apply to SBS programmes designed before 2012, a prior assessment of financing needs had been carried out for the justice sector reform strategy.
Vurderingen gav imidlertid ikke plidelige oplysninger, eftersom det oprindelige overslag p 124 millioner euro blev halveret efter to rs gennemfżrelse18. 
However, it did not provide reliable information, since the initial estimate of 124 million euros was halved after 2 years of implementation18.
I 2015 blev der pbegyndt en ny vurdering af finansieringsbehovet med stżtte fra et EU-finansieret projekt om teknisk bistand (jf. punkt 61). 
A reassessment of financing needs started with the support of an EU-funded technical assistance project in 2015 (see paragraph 61).
For de tre andre budgetstżtteprogrammers vedkommende var der ikke noget bevis for, at der var foretaget en vurdering af finansieringsbehovene. 
For the other three SBS programmes, there was no evidence of an assessment of financing needs.
28 Hvad angr proceduren for opstilling af budgettet, s vi endvidere, at det planlagte budget žndrede sig i forberedelsesfasen, uden at der var en klar begrundelse herfor. 
28 Also, regarding the budget-setting procedure, we saw that the planned budget varied in the preparation phase, without a clear justification.
For s vidt angr SBS til retsomrdet, hvor budgettet var 58,2 millioner euro, havde en ekstern evaluering foretaget forud for udarbejdelsen af programmet foreslet 40 millioner euro. 
For the justice SBS, whose budget was 58.2 million euros, an external assessment carried out prior to designing the programme had suggested 40 million euros.
SBS til vand blev ad hoc forhżjet med 5 millioner euro under gennemfżrelsen af programmet p grundlag af politiske overvejelser. 
An ad hoc increase of 5 million euros was given to the water SBS during its implementation, based on political considerations.
Mulighederne for at sžtte betingelser blev ikke udnyttet tilstržkkeligt 29 Resultatovervgningssystemet og udbetalingskriterierne er af central betydning for budgetstżtte, idet de sžtter en ramme for konditionalitet. 
Conditionality was not sufficiently exploited 29 The performance monitoring system and disbursement criteria are at the heart of budget support, providing the framework for conditionality.
Variable trancher er knyttet til opnelsen af fremskridt i forhold til specifikke betingelser: De skaber incitamenter til at forbedre indsatsen, fordi der kun ydes delvis betaling, hvis der kun opns delvise resultater. 
Variable tranches are linked to progress against specific conditions: they create incentives for improved performance because partial performance is matched with partial payment.
Vi vurderede, om betingelserne for udbetaling af trancher gav relevante incitamenter til reformer. 
We assessed whether the conditions for tranche disbursement provided meaningful incentives for reform.
Vi undersżgte ogs, om udbetalingerne altid var baseret p opfyldelsen af disse betingelser. 
We also examined whether disbursements were consistently based on the fulfilment of these conditions.
Nogle specifikke betingelser for udbetaling af trancher blev opfyldt i perioden mellem programforhandlingerne og sektorbudgetstżttens start eller kunne ikke mles direkte 30 Kontrakterne i stikprżven omfattede specifikke betingelser, der kržvede en begržnset indsats fra de moldoviske myndigheder, eller som blev opfyldt i perioden mellem programforhandlingerne og SBS-programmets start (jf. tekstboks 3). 
Some specific conditions for tranches were fulfilled between programme negotiation and the start of the SBS or were not directly measurable 30 The contracts in the audit sample included specific conditions that required limited action by the Moldovan authorities or were fulfilled between programme negotiation and the start of the SBS (see Box 3).
Ml, der ikke er tilstržkkelig ambitiżse, mindsker incitamentsvirkningen. 
Targets that are insufficiently challenging reduce the incentive effect.
Der er en risiko ved at inddrage foranstaltninger, som er blevet opfyldt inden programmets start, da det er muligt, at de ville vžre blevet gennemfżrt helt eller delvis uden stżtte. 
There is a risk linked to the inclusion of measures, which were fulfilled prior to the start of the programme, since it is possible that they would have been wholly or partly undertaken without the aid.
18 I handlingsplanen (parlamentsbeslutning nr. 6 af 16. februar 2012, s. 
18 The action plan (Parliament Decision No 6, 16 February 2012, p.
168) er der afsat 1 989 millioner moldoviske leu (124 millioner euro i 2012) til gennemfżrelsen af strategien for reform af retsvžsenet. 
168) provides for 1 989 million Moldovan leus (124 million euros, 2012) for the implementation of the JSRS.
I rsberetningen for 2014 ansls belżbet til 1 034 millioner leu (50 millioner euro i 2014). 
The 2014 Annual Report estimates 1 034 million leus (50 million euros, 2014).
Bemžrkninger 17 Eksempler p specifikke betingelser Eksempel 1 Đ Nogle specifikke betingelser kržvede en begržnset indsats fra de moldoviske myndigheder En af betingelserne for SBS-programmet vedrżrende politiske reformer af de offentlige finanser, der startede i 2014, er, at der offentliggżres halvrlige rapporter om gennemfżrelsen af budgettet. 
Observations 17 Examples of specific conditions Example 1 — Some specific conditions required limited action by the Moldovan authorities One condition of the PFPRs SBS, which started in 2014, provides for the publication of mid-year reports on the implementation of the budget.
Moldova havde allerede gennem flere r offentliggjort mnedlige rapporter om gennemfżrelsen af budgettet. 
Moldova had already been publishing monthly reports on the implementation of its budget for several years.
Eksempel 2 Đ Nogle specifikke betingelser blev allerede opfyldt i perioden mellem programforhandlingerne og SBS-programmets start Finansieringsaftalen om SBS til sundhed blev undertegnet i 2009. 
Example 2 — Some specific conditions were already fulfilled between the programme negotiation and the start of the SBS The financing agreement for the health SBS was signed in 2009.
Den fżrste variable tranche p 13,4 millioner euro blev udbetalt efter en vurdering af 53 indikatorer, hvoraf 22 vedrżrte foranstaltninger, der var truffet i 2008, efter at programforhandlingerne havde fundet sted. 
The first variable tranche of 13.4 million euros was disbursed after an assessment of 53 indicators, 22 of which concerned measures taken in 2008, after the programme negotiation took place.
SBS-programmet vedrżrende retsvžsenet begyndte i 2013. 
The justice SBS started in June 2013.
Tre betingelser for udbetaling, som vedrżrte modernisering af systemet for retlig prżvelse, žndring af strafferetsplejeloven og mindskelse af dommeres immuni-tet, var helt eller delvist blevet opfyldt med love, der var vedtaget mellem april og juli 2012, efter at programforhandlingerne havde fundet sted. 
Three disbursement conditions - concerning the modernisation of the appeal system, the amendment to criminal procedure and the reduction of the immunities of judges - were fully or partially met with laws adopted between April and July 2012, after the programme negotiation took place.
31 De fire kontrakter indeholdt specifikke betingelser, der ikke var entydigt mlbare. 
31 The four contracts contained specific conditions that were not unambiguously measurable.
F.eks. skulle de specifikke betingelser for at modtage SBS p retsomrdet uddybes yderligere efter udbetalingen af den fżrste variable tranche, fordi parterne havde svžrt ved at n til enighed om, hvad de betżd19. 
For instance, the specific conditions for the justice SBS needed to be further explained after the disbursement of the first variable tranche, due to difficulties in agreeing on what they meant19.
Desuden var der specifikke betingelser for SBS til politiske reformer af de offentlige finanser, men ingen sžrskilte indikatorer, og de specifikke betingelser kan ikke alle mles direkte. 
Furthermore, the PFPRs SBS has specific conditions, but no separate indicators and not all specific conditions are directly measurable.
Ca. halvdelen af indikatorerne for SBS til sundhed var for upržcise20. 
For the health SBS, about half the indicators were too vague20.
SBS til vand omfattede ogs ukontrollerbare, aggregerede eller uklare indikatorer. 
The water SBS also included unverifiable, aggregated or unclear indicators.
Betingelserne blev ikke altid anvendt konsekvent for at tilskynde til reformer 32 Ifżlge Kommissionens retningslinjer for budgetstżtte bżr trancherne kun udbetales, nr de relevante specifikke betingelser og resultatindikatorer er opfyldt. 
Conditions were not always applied consistently to encourage reform 32 The Commission’s budget support guidelines state that tranches should only be disbursed when the relevant specific conditions and performance indicators have been fulfilled.
Vi s eksempler p en inkonsekvent anvendelse af konditionalitet i tre af de fire programmer, der indgik i revisionen21. 
We saw examples of an inconsistent use of conditionality for three of the four programmes audited21.
Som det fremgr af tekstboks 4, blev der fortsat udbetalt midler under SBS-programmet vedrżrende sundhed, selv om betingelserne ikke var opfyldt. 
As shown in Box 4, for the health SBS, funds were still disbursed even when the conditions had not been fulfilled.
For de tre SBS-programmer vedrżrende sundhed, retsomrdet og vand kunne vurderingen af opfyldelsen af visse betingelser endvidere have vžret strengere. 
Also, for the three SBS programmes on health, justice and water, the assessment of the compliance with the conditions could have been more stringent for a number of conditions.
19 Der skulle udarbejdes forklarende tabeller med stżtte fra et EU-finansieret projekt om teknisk bistand (jf. punkt 61), som blev drżftet i den arbejdsgruppe, der overvger SBS. 
19 Explanatory tables had to be prepared, with the support of an EU-funded technical assistance project (see paragraph 61), and discussed in the working group that monitors the SBS.
20 Eksempler herp er indikatorer, ssom optimering af strukturen for den primžre sundhedspleje, analyse af mulighederne for at fremme private investeringer i sundhedsvžsenet eller fortsat forbedring af den strategiske planlžgning i sundhedssektoren p grundlag af den mellemfristede udgiftsramme. 
20 Examples are indicators such as ‘Optimisation of the primary health care structure’, ‘Analysis of options for encouraging of private investments into health care system’ or ‘Continuation of improvement of strategic planning in health care sector based on the MTEF’.
21 P tidspunktet for revisionen var det endnu ikke vurderet, om de specifikke betingelser var blevet overholdt for budgetstżtteprogrammet vedrżrende politiske reformer af de offentlige finanser, som fżrst blev pbegyndt i slutningen af 2014. 
21 At the time of the audit, the compliance with the specific conditions had not yet been assessed for the budget support programme on public finance policy reforms, which had only started at the end of 2014.
Bemžrkninger 18 Midlerne blev udbetalt, selv om specifikke betingelser og resultatindikatorer ikke var opfyldt Eksempel 1 Đ Der var udbetalt flere midler end anbefalet i den eksterne evalueringsrapport Afgżrelserne om udbetaling af SBS-midler var baseret p en ekstern evalueringsrapport, som undersżgte, om de specifikke betingelser, der var knyttet til udbetalingen, var opfyldt. 
Observations 18 Funds were disbursed, even when specific conditions and performance indicators were not fulfilled Example 1 — More funds were disbursed than recommended in the external evaluation report Disbursement decisions for SBS funds were based on an external evaluation report, which examined the fulfilment of the specific conditions attached to disbursement.
For to af de tre variable tranchers vedkommende afveg udbetalingen af budgetstżtte p sundhedsomrdet fra anbefalingerne i den eksterne evalueringsrapport. 
Disbursements under the health SBS deviated from the recommendations made by the external evaluation report for two variable tranches out of three.
I 2011 belżb den anden variable tranche sig i alt til 13,6 millioner euro, hvilket var 9 % mere end de 12,5 millioner euro, som var blevet anbefalet p grundlag af en vurdering af 28 betingelser. 
In 2011, the second variable tranche totalled 13.6 million euros, 9 % higher than the 12.5 million euros recommended, based on the assessment of 28 conditions.
I 2012 var den tredje tranche (4,1 millioner euro) 11 % hżjere (9 betingelser vurderet). 
The third tranche (4.1 million euros), in 2012, was 11 % higher (9 conditions assessed).
Differencen kom hovedsagelig fra udbetalingen af midler, der var omfordelt fra den tekniske bistand i forbindelse med SBS, og som ikke var forbundet med nogen nye aktiviteter eller betingelser. 
Most of the difference came from the disbursement of funds reallocated from SBS technical assistance to budget support, which was not associated with any new activities or conditions.
Eksempel 2 Đ Udbetalingerne blev foretaget efter en vurdering af overholdelsen af betingelserne, der ikke var tilstržkkelig streng En af betingelserne for SBS til vand var, at der i det nationale budget skulle afsžttes mindst 600 millioner moldoviske leu til vand-og spildevandssektorerne. 
Example 2 — Disbursements were made after an insufficiently stringent assessment of compliance with conditions One condition of the water SBS required at least 600 million Moldovan leus to be allocated in the national budget for the water and wastewater sectors.
I 2012 belżb bevillingerne sig til 252 millioner leu (42 % af 600 millioner leu), hvilket er betydeligt under minimumstžrsklen. 
In 2012, allocations amounted to 252 million leus (42 % of 600 million leus), falling significantly short of the minimum threshold.
Det blev imidlertid vurderet, at betingelsen var delvist opfyldt, og 42 % af de midler, der var knyttet til betingelsen, blev udbetalt. 
The condition was nevertheless assessed as having been partially met and 42 % of the funds attached to it were disbursed.
En anden betingelse under SBS til sundhed var, at de offentlige udgifter til sundhedssektoren, justeret for inflation, ikke mtte falde. 
Another condition of the health SBS required that public expenditure for the health care sector, adjusted to inflation, should not decrease.
I 2010 var Moldovas sundhedsbudget i nominelle tal steget med 5 % i forhold til 2009. 
In 2010, Moldova’s health budget increased by 5 % compared to 2009, in nominal terms.
Men i betragtning af, at inflationen i 2010 var p 9 %, var de justerede sundhedsudgifter reelt faldet i forhold til det foregende r. 
However, considering an inflation level of 9 % for 2010, adjusted health sector expenditure actually decreased compared to the previous year.
Alligevel blev betingelsen anset for at vžre opfyldt. 
Nevertheless, the condition was considered to have been met.
33 Ifżlge Kommissionens retningslinjer for budgetstżtte er der en risiko for, at betingelsernes oprindelige incitamentsvirkning reduceres, hvis uudbetalte midler omprogrammeres i senere trancher. 
33 According to the Commission’s budget support guidelines, the reprogramming of undisbursed funds in later tranches risks reducing the initial incentive effect of conditions.
I SBS-programmet vedrżrende sundhed var der imidlertid en sidste tranche, der samlede de tilbagevžrende midler fra tidligere trancher. 
However, the health SBS included a last tranche to regroup the balance of undisbursed funds remaining from previous tranches.
34 Da SBS-programmet vedrżrende vand startede i 2009, var der ikke planlagt en sidste tranche med henblik p tilbagevžrende midler. 
34 The water SBS, at the start of the programme in 2009, did not envisage a last tranche for remaining funds.
Ikke desto mindre blev der p et senere tidspunkt oprettet en supplerende tranche p 6,1 millioner euro forud for indgelsen af associeringsaftalen/aftalen om frihandelsomrdet i 2014. 
Nevertheless, an additional tranche of 6.1 million euros was created later on, in the run-up to the signing of the association agreement/free trade area in 2014.