natgillin/translations-raw huggingface dataset:
Der var endda tilfžlde, hvor det nye projekt blot var en udvidelse af det oprindelige projekt, og hvor omkostningerne ved forretningsplanen oversteg det belżb, der var betalt i forbindelse med det fżrste projekt. 
There were even cases where the second project was a simple extension of the original project, and where the costs of the business plan exceeded those charged to the first project.
I alle tilfžldene var det fakturerede belżb blevet udbetalt, uden at Sapard-kontorerne havde foretaget en analyse. 
In all cases the invoiced amount was paid without analysis by the Sapard Agencies.
I et af de undersżgte tilfžlde var generalomkostningerne i forbindelse med udarbejdelsen af forretningsplanen (15 400 euro) blevet udbetalt til et konsulentfirma, som konen til direktżren for det selskab, der havde modtaget Sapard-stżtte, ejede. 
In one example, the general costs for preparation of the business plan (15 400 euro) were paid to a consulting company which was owned by the wife of the manager of the company that had received Sapard aid.
Hun var ogs repržsentant for det sidstnžvnte selskab og var dermed i stand til p vegne af denne virksomhed at underskrive godkendelsen af den forretningsplan, som hendes eget konsulentfirma havde lavet. 
She was also a representative of that latter company, and was thus able to sign on that companyŐs behalf to accept the business plan provided by her own consulting company.
Betalingsordren var underskrevet af hendes mand. 
The payment order was signed by her husband.
Da Retten besżgte projektet p stedet, kunne modtageren ikke bevise, at det udbetalte belżb var berettiget af de ydede tjenester. 
When the Court visited the project on the spot, the beneficiary could not demonstrate that the amount paid was justified by the services provided.
Dertil kom, at de gžldende regler for indkżb (jf. punkt 108) ikke var overholdt. 
In addition, the applicable procurement rules (see paragraph 108) were not applied.
Alle udgifterne var blevet godkendt og betalt af det bulgarske Sapard-kontor. 
The costs had been accepted and paid in full by the Bulgarian Sapard Agency.
Trods de tilfžlde, Retten har identificeret, har Kommissionen ikke anset det for nżdvendigt at žndre reglerne. 
Despite the cases identified by the Court, the Commission has not thought it necessary to change the rules.
Den har heller ikke behandlet dette aspekt, hverken i sine forudgende revisioner eller i opfżlgningsrevisionerne, og de svagheder, Retten identificerede, var ikke blevet opdaget ved Bulgariens eller Kommissionens revisioner(2). 
It has not addressed this aspect either in its ex ante audits or in its follow-up audits, and the weaknesses identified were not detected by the Bulgarian or the CommissionŐs audits (2).
Eksemplerne viser, at Sapard-reglerne og -kontrollen ikke forebygger godkendelse og betaling af fakturaer vedrżrende for hżje belżb. 
The examples demonstrate that the Sapard rules and checks do not prevent the acceptance and payment of overstated invoices.
(2) Eftersom udgifterne blev betalt i 2002, havde Kommissionen allerede foretaget sin revision i forbindelse med regnskabsafslutningen. 
(2) Since the expenditure was paid in 2002, the Commission had already carried out its clearance of account audit.
C 295/16 DA Den Europžiske Unions Tidende 30.11.2004 og der er ikke sikkerhed for, at pengene anvendes hensigtsmžssigt, nr der anvendes regler for indgelse af private aftaler 104. 
C 295/16 EN Official Journal of the European Union 30.11.2004 and there is a lack of assurance that money is well spent under private procurement rules 104.
60 % af Sapard-midlerne anvendes efter en procedure for indgelse af private aftaler. 
Around 60 % of the Sapard funds are used following a private procurement procedure.
Ud over det generelle krav om, at principperne for forsvarlig żkonomisk forvaltning skal overholdes, er de regler, der skal anvendes, enkle. 
Apart from the general rule of respect of the principles of sound financial management, the applicable rules are simple.
Det kržves, at en stżttemodtager mindst indhenter tre tilbud vedrżrende alle tjenesteydelser, leverancer og bygge-og anlžgsarbejder til over 10 000 euro. 
They require a beneficiary to obtain at least three quotations for the costs of any services, supplies and works costing more than 10 000 euros.
Samme regler finder ogs anvendelse for store projekter, der kan andrage op til 5 millioner euro, nr det drejer sig om investeringer i forarbejdningsanlžg. 
The same rules apply also to large projects, which may be up to 5 million euro in the case of investments in processing plants.
Retten konstaterede, at der ikke blev foretaget tilstržkkelig kontrol, selv om der var involveret store belżb. 
The Court found that, despite the large amounts involved, insufficient checks were made.
Det blev ikke kontrolleret, om tilbuddene kunne sammenlignes, og om det bedste tilbud var blevet valgt. 
There were no checks on whether the offers were comparable, and whether the best offer was selected.
Der blev ikke sammenlignet med referencepriser, bortset fra i Bulgarien, hvor man var begyndt at indfżre denne praksis, selv om det ville have gjort det muligt at skžre i Sapard-bistanden, hvis der blev anmeldt uberettigede omkostninger. 
Except in Bulgaria, where initial steps were being undertaken, there were no comparisons with reference prices, which would allow Sapard assistance to be limited if unjustified costs were claimed. The CommissionŐs audits did not address this issue.
Rettens analyse af de tilbud, der var blevet forelagt i forbindelse med 34 projekter, viste, at de tre tilbud i de fleste tilfžlde ikke kunne sammenlignes, og at indkaldelsen af bud kun havde begržnset eller slet ingen vžrdi (1). 
The CourtŐs analysis of the offers presented for 34 projects showed that in the majority of the cases the three offers were not comparable and therefore of little or no value (1).
Det kržves ikke af modtagerne, at de skriftligt meddeler detaljerne i den planlagte investering. 
Beneficiaries are not required to specify in writing the details of the planned investment.
Specifikationerne i de modtagne tilbud var derfor generelt forskellige, eller der var ingen specifikationer overhovedet, og der var store prisforskelle. 
Consequently, offers were generally received which were for different equipment specifications, or without such specifications at all, and there were large price differences.
Endvidere indeholdt tilbuddene ikke altid oplysninger om den faktor, som havde vžret den afgżrende for, at modtageren havde valgt det bestemte tilbud. 
In addition, the offers did not always contain the information on the main determining factors which caused the beneficiary to select an offer.
I de tilfžlde, hvor tilbuddene kunne sammenlignes, var det ikke altid det billigste tilbud, som var blevet valgt, og der blev ikke givet nogen forklaring eller begrundelse herfor. 
In cases where the offers were comparable, the cheapest offer was not always selected and no explanation or justification was provided.
I de fleste tilfžlde var det umuligt at finde ud af, om det var det bedste tilbud, som blev antaget, og dermed at sikre, at principperne for forsvarlig żkonomisk forvaltning, og isžr principperne om sparsommelighed og omkostningseffektivitet, var overholdt. 
It was impossible in most cases to analyse whether the best offer was accepted and thereby to ensure sound financial management, in particular of economy and cost-effectiveness.
Omkring halvdelen af de modtagere, som Retten har mżdt, bekržftede, at proceduren med tre tilbud var formlslżs, fordi de p forhnd vidste, hvilket udstyr de ville kżbe. 
Around half of the beneficiaries encountered by the Court confirmed that the three-offer procedure was meaningless because they knew in advance which equipment they intended to buy.
De to andre tilbud blev indhentet udelukkende for at opfylde kravet. 
The other two offers were obtained purely to fulfil the requirement.
I forbindelse med et Sapard-projekt vedrżrende indkżb af en traktor i Polen, havde modtageren f.eks. allerede vedtaget, hvilken traktor hun ville kżbe og af hvem. 
For example, for a Sapard project to buy a tractor in Poland, the beneficiary had already decided which tractor she wanted to buy and from whom.
For at opfylde kravet om de tre tilbud indhentede hun yderligere to identiske tilbud (2), der fore-gav at komme fra et andet firmas forskellige salgssteder. 
In order to fulfil the three-offer requirement, she obtained two further identical offers (2) which purported to be from different sales points of another company.
Hun havde imidlertid ikke overvejet at kżbe sin traktor der, selv om de var lidt billigere, da de ikke ville vžre i stand til senere at tilbyde eftersalgsservice. 
However, she had not considered buying from them, even though they were slightly cheaper, as they would not be able to provide after-sales service in the future.
(1) I den stikprżve af projekter, Retten undersżgte, blev der anvendt regler om private indkżb i forbindelse med 34 projekter, og i 23 tilfžlde konstateredes det, at tilbuddene ikke var sammenlignelige. 
(1) In the sample of projects reviewed by the Court, private procurement rules were applied to 34 projects. In 23 cases the offers were found to be not comparable.
(2) Skrevet med samme hndskrift og med lilla pen. 
(2) In the same handwriting and written with a purple pen.
Der blev ikke altid indhentet tre tilbud. 
Sometimes three offers were not obtained.
I Bulgarien blev proceduren ikke anvendt for generalomkostninger, mens den blev det i andre lande. 
In Bulgaria the procedure was not applied in respect of general costs, whereas in other countries it was.
I Polen blev det i flere tilfžlde konstateret, at en investering var blevet opdelt i flere forskellige dele, sledes at hver del kom til at koste under 10 000 euro, og dermed undgik man proceduren. 
In Poland, several cases were found where one investment was broken down into several items each below 10 000 euro, thus avoiding the procedure.
I andre tilfžlde var flere forskellige elementer, der hver belżb sig til over 10 000 euro, blevet kombineret i et enkelt tilbud. 
In other cases several different items each larger than 10 000 euro were combined in single offers.
De svagheder, Retten identificerede, var ikke blevet opdaget ved Kommissionens revisioner og heller ikke af dens ledelsesinformationssystem. 
The weaknesses identified by the Court were not detected by the CommissionŐs audits nor by its management information system.
Derfor har Kommissionen ikke behandlet de forskelle i praksis, som var konstateret mellem de forskellige lande. 
Thus, the different practices noted between countries have not been addressed by the Commission.
Eksemplerne viser, at Sapard-reglerne og -kontrollerne ikke hindrer godkendelse og betaling af fakturaer, der er for hżje. 
The examples demonstrate that the Sapard rules and checks do not prevent the acceptance and payment of overstated invoices.
Det er nżdvendigt, at bde Sapard-landene og Kommissionen indfżrer bedre regler og kontroller, navnlig i forbindelse med stżrre projekter. 
Better rules and checks are required, in particular for larger projects, both by the Sapard country and by the Commission.
KONKLUSION OG ANBEFALINGER 110. 
CONCLUSIONS AND RECOMMENDATIONS 110.
Kommissionen udnyttede ikke den tid, der var til rdighed inden Rdets vedtagelse af Sapard-forordningen, til at forberede detaljerede gennemfżrelsesprincipper og -bestemmelser. 
The Commission did not use the time available, before the adoption of the Sapard Regulation by the Council, to prepare for detailed implementation principles and rules.
Derfor blev der brugt mere tid end nżdvendigt efter Rdets vedtagelse p at f udarbejdet disse principper og bestemmelser. 
Thus, more time than necessary was used, after the adoption by the Council, to provide them.
Efter at principperne og bestemmelserne var blevet vedtaget i november 2000, afhang igangsžtningen af Sapard af, hvor meget tid landene havde brug for til at oprette systemerne. 
After their adoption, in November 2000, the start of Sapard depended on the time needed by the countries to set up the systems.
Hverken Kommissionen eller Sapard-landene analyserede, hvorfor nogle lande var hurtigere end andre. 
The Commission and the Sapard countries did not analyse why some countries were quick and why for others it took longer.
De berżrte landes besvžrlige administrative procedurer, der er striksere end kržvet i henhold til Sapard-bestemmelserne, har hžmmet en produktiv og effektiv gennemfżrelse af programmet. 
Heavy administrative procedures in the countries concerned, stricter than required by the Sapard rules, have hampered an efficient and effective implementation of the programme.
Ń I forbindelse med nye udgiftsprogrammer bżr Kommissionen bruge den tid, der er til rdighed inden det lovgivende organ fr vedtaget retsgrundlaget, til at udarbejde de detaljerede gennemfżrelsesprocedurer. 
Ń The Commission should, for new expenditure programmes, use the time available before adoption of the legal basis by the legislative body to work out the detailed implementation procedures.
Ń Kommissionen bżr analysere de erfaringer, man har fet fra nye programmer, og for Sapards vedkommende navnlig erfaringerne fra oprettelsen af decentrale systemer, sledes at den er forberedt p at udfżre tilsvarende opgaver i fremtiden. 
Ń The Commission should analyse the lessons learned from new programmes, in particular, in the case of Sapard, the setting up of decentralised systems, in order to be prepared for similar exercises in the future.
Kommissionen anvendte et system med decentral forvaltning, og den har derfor ikke aktivt sżgt at identificere gen-nemfżrelsesproblemerne; den har ikke givet rd om, hvordan disse problemer skulle lżses, og den har heller ikke overvget resultaterne af Sapard. 
The CommissionŐs application of a system of decentralised management has meant that it has not actively identified implementation problems, provided advice on addressing them nor monitored results.
Dertil kom, at der var begržnsede personaleressourcer. 
Moreover, staff resources were limited.
Der blev derfor ikke brugt Čbest practiceÇ i alle lande; man undgik ikke visse praksis, der virkede mod hensigten, og det hindrede alt sammen en hurtigere og alligevel sikker gennemfżrelse af Sapard. 
Due to this, best practices were not applied in all countries, and practices which were counter-productive were not prevented, all of which hampered a quicker yet secure implementation of Sapard.
30.11.2004 DA Den Europžiske Unions Tidende C 295/17 Ń Selv nr der er tale om decentral forvaltning, bżr Kommissionen sikre, at der anvendes Čbest practiceÇ i alle modtagerlande, og at der afsžttes tilstržkkelige midler til denne opgave. 
30.11.2004 EN Official Journal of the European Union C 295/17 Ń Even in the case of decentralised management, the Commission should ensure that best practices are implemented in all beneficiary countries, and that sufficient resources are allocated to this task.
Kommissionens forslag til budgetmyndigheden var ikke baseret p plidelige og gennemfżrlige budgetoverslag for gennemfżrelsen. 
The CommissionŐs proposals to the budgetary authority were not based on reliable and realisable budget forecasts of implementation.
Ń Kommissionen żnsker at vise Sapard-landene, at den tror p deres evne til at gennemfżre Sapard-instrumentet, men den politiske vilje hertil bżr ikke medfżre, at budgetoverslagene bliver urealistiske. 
Ń Whilst the Commission may wish to demonstrate to the countries that it has confidence in their respective abilities to implement the Sapard instrument, the political will should not be translated into unrealistic budget forecasts.
En positiv effekt af Sapard var, at der er blevet indfżrt strukturer og systemer i Sapard-landene, der ikke fandtes for f r siden, og at de fungerer. 
Sapard had as a positive effect that structures and systems which did not exist a few years ago were set up and function in the Sapard countries.
Nogle af de centrale elementer i disse systemer vil blive anvendt til forvaltningen af EU-midler efter tiltrždelsen. 
Key elements of these systems will be used for the management of EU funds after accession.
Forudgende godkendelse af systemerne baseret p bde Sapard-landenes og Kommissionens revision har sikret, at der fandtes veldefinerede systemer med centrale kontroller, i det mindste p papiret, fżr midlerne kunne udbetales. 
Prior approval of the systems based on both the Sapard countriesŐ and Commission audits has ensured that well-defined systems with key controls existed, at least on paper, before any funds could be spent.
Det er god praksis. 
This is good practice.
Medlemsstaterne kan imidlertid gennemfżre ny lovgivning, der ikke omfatter forudgende revision af systemet. 
However, Member States may implement new legislation without such prior audits of the system.
Ń Kommissionen bżr overveje, om det ogs ville vžre god praksis for medlemsstaterne, at der blev foretaget forudgende kontrol af nye finansielle systemer og forvaltningssystemer, og at de blev forhndsgodkendt, inden bevillingerne anvendes. 
Ń The Commission should consider whether ex ante audits and prior approval of new financial and management systems before money is spent would also be good practice for Member States.
P grund af det lave udgiftsniveau i fżrtiltrždelsesperio-den, er der for otte af de ti modtagerlandes vedkommende kun i begržnset omfang blevet bidraget til opfyldelsen af de ml, der er fastsat i Sapard-forordningen. 
Due to the low level of expenditure during the pre-accession period, there has been only a minor contribution to the objectives defined in the Sapard Regulation for 8 of the 10 beneficiary countries.
De fżrste resultater af de gennemfżrte projekter viser, at pengene generelt er blevet brugt p projekter, der fr landbrugsproduktionen til at stige, og ikke p projekter, der forbedrer landbrugsproduktionens kvalitet (der opfylder krav med hensyn til kvalitet, sundhed og miljżbeskyttelse). 
The first results of completed projects show that the money has generally been spent on projects which increase the quantity of agricultural production, and not on projects which improve the quality of agricultural production (meeting quality and health standards and protection of the environment).
Ń Kommissionen bżr rette op p denne ubalance og sikre, at Sapard-midlerne bruges til projekter, der har som hovedforml at forbedre overholdelsen af standarderne for forarbejd-ningsanlžg og bedrifter generelt. 
Ń The Commission should address this imbalance and ensure that Sapard funds are used for projects which have as the main objective the improvement of standards for processing plants or farms as a whole.
Retten konstaterede, at reglerne for indgelse af private aftaler og generalomkostninger og kontrollen heraf var utilstržkkelige. 
The Court found that the rules and the checks for private procurement and for general costs were insufficient.
Der blev ikke fżrt effektiv kontrol for at hindre, at der blev godkendt og betalt fakturaer vedrżrende for hżje belżb. 
Effective checks to prevent the acceptance and payment of overstated invoices were not made.
Retten konstaterede ogs, at der ikke var fżrt tilstržkkelig kontrol med, at standarderne for hygiejne og miljż var overholdt. 
Insufficient checks were also noted for compliance with standards for hygiene and the environment.
Ń Kommissionen bżr tržffe foranstaltninger til at f indfżrt tilstržkkelige regler og sikre effektiv kontrol. 
Ń The Commission should address this lack in rules and effective checks.
Det var et centralt gennemfżrelsesproblem, at de potentielle modtagere manglede egne midler og havde svžrt ved at opn ln. 
A key implementation problem was that potential beneficiaries lacked own resources and had difficulties in obtaining credit.
Sapard-programmet tilbyder et stort antal foranstaltninger, men ingen, der giver mulighed for at lżse dette problem. 
Whilst the Sapard programme offers a large number of measures, it does not include the possibility to address this problem.
Ń Ved lignende aktioner i fremtiden bżr Kommissionen forenkle Sapard-programmet og begržnse det til tre eller fire centrale foranstaltninger. 
Ń For similar, future actions, the Commission should simplify the Sapard programme by reducing it to three or four key measures.
Kommissionen bżr undersżge, om et system med ln og garantier i s fald vil kunne erstatte eller supplere nogle af de eksisterende foranstaltninger med henblik p at afhjžlpe problemet med projektfinansiering. 
The Commission should examine whether in that case a system of loans and guarantees could replace or supplement existing measures in order to address the problem of project financing.
S: ČEr Sapard blevet forvaltet godt?Ç Svaret p dette spżrgsml er, at forvaltningen har vžret af blandet kvalitet. 
So, ÔHas Sapard been well managed?Ő The answer is that management has been of mixed quality.
P den ene side har Sapard med Kommissionen som drivkraft gjort det muligt for landene at opn praktisk erfaring i at forvalte et EU-stżttesystem. 
On the one hand, Sapard has allowed countries to gain Ôhands-onŐ experience of operating an EU aid system, for which the Commission has been a driving force.
Det var p den anden side ikke det vžsentligste forml med Sapard, og de centrale ml for programmet er ikke blevet opfyldt, som f.eks. at det skulle bist ved gennemfżrelsen af fžllesskabsretten, navnlig vedrżrende miljż-og sundhedsstan-darder. 
On the other hand, this was not a primary aim of Sapard and the key objectives that had been set were not achieved, such as assisting in the Community acquis particularly those relating to environmental and health standards.
Det skyldtes forsinkelser i gennemfżrelsen, der kunne have vžret undget, og som skyldtes, at de lande, der tiltržder i 2004, ikke har kunnet give stżtte til de godkendte projekter i hele den periode p ca. fire og et halvt r, fra begyndelsen af 2000 og til maj 2004, som den lovgivende myndighed havde planlagt. 
This was due to avoidable delays in implementation, and as a consequence those countries joining in 2004 have not had the benefit of delivering aid for the measures approved, for the period of about four-and-a-half years from the beginning of 2000 to May 2004, which had been planned by the legislative authority.
Dertil kom, at p grund af forsinkelser i oprettelsen af systemerne er de foranstaltninger, som var blevet programmeret, ikke alle blevet ivžrksat (bl.a. ikke miljżforanstaltninger i landbruget). 
In addition, by early 2004, due to delays in setting up systems, the full range of measures that had been programmed (including agri-environment) has not been applied.
Kommissionen undervurderede de problemer, som modtagerne havde med at finansiere deres projekter. 
The Commission under-estimated the problems that had to be faced by beneficiaries of financing their projects.
Dette problem burde have vžret konstateret p et tidligt stadium, og man burde have fundet en lżsning for at sikre, at den disponible stżtte fik stżrst mulig effekt hos alle de modtagere, stżtten var rettet mod. 
This problem should have been identified at an early stage and solutions found in order to ensure that the available aid had maximum effect across all target beneficiaries.
Vedtaget af Revisionsretten i Luxembourg p mżdet den 26. maj 2004. 
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 26 May 2004.