natgillin/translations-raw huggingface dataset:
The question whether a call for tender was required for the study was discussed in the Administrative and Financial Committee in June 2008. 
The question whether a call for tender was required for the study was discussed in the Administrative and Financial Committee in June 2008.
The minutes of the meeting record, “The Committee noted that since payment would be made to the Swedish government, the procurement rules in the Financial Regulation did not apply.” 
The minutes of the meeting record, “The Committee noted that since payment would be made to the Swedish government, the procurement rules in the Financial Regulation did not apply.”
The study was then approved by the Board of Governors by written procedure. 
The study was then approved by the Board of Governors by written procedure.
The question was raised again at the time when the European Parliament agreed to the release of the funds. 
The question was raised again at the time when the European Parliament agreed to the release of the funds.
In response to a request for information from the Budget Committee of the European Parliament, the Office explained that the Board of Governors has the power to make such a decision under the general powers given to it by the Convention, in particular article 10 (“The Board of Governors shall have the necessary decision-making powers in educational, budgetary and administrative matters...”) and article 13 which gives the Board the power to adopt and amend the schools’ budgets. 
In response to a request for information from the Budget Committee of the European Parliament, the Office explained that the Board of Governors has the power to make such a decision under the general powers given to it by the Convention, in particular article 10 (“The Board of Governors shall have the necessary decision-making powers in educational, budgetary and administrative matters...”) and article 13 which gives the Board the power to adopt and amend the schools’ budgets.
It was confirmed that the specific - 2/3 - 
It was confirmed that the specific
payment to the Swedish National Agency for Education would be authorised by an amending budget for the Office of the Secretary General to be approved by the Board of Governors in accordance with article 15 of the Financial Regulation of the European Schools. 
payment to the Swedish National Agency for Education would be authorised by an amending budget for the Office of the Secretary General to be approved by the Board of Governors in accordance with article 15 of the Financial Regulation of the European Schools.
The European Parliament evidently accepted this explanation because it released the funds. 
The European Parliament evidently accepted this explanation because it released the funds.
The Office will re-examine the legal basis for such a procedure if a similar situation should arise in the future. 
The Office will re-examine the legal basis for such a procedure if a similar situation should arise in the future.
With regard to the procurement at Karlsruhe, the additional week was granted on the basis of the guidance notes of the Commission which state that the evaluation committee or the authorising officer may ask the candidate to provide additional supporting documents or explanations relating to the exclusion and selection criteria, setting a final date for replying. 
With regard to the procurement at Karlsruhe, the additional week was granted on the basis of the guidance notes of the Commission which state that the evaluation committee or the authorising officer may ask the candidate to provide additional supporting documents or explanations relating to the exclusion and selection criteria, setting a final date for replying.
It is agreed that this was not a correct interpretation of the rules in this case. 
It is agreed that this was not a correct interpretation of the rules in this case.
The situation regarding the records of date of entry of offers will not happen again. 
The situation regarding the records of date of entry of offers will not happen again.
The next tender was done correctly. 
The next tender was done correctly.
Recommendation N° 13 and Points 27 & 28: Payments The procedure will be reviewed to ensure that invoices are always endorsed “certified correct” as required by article 42 of the Financial Regulation. 
Recommendation N° 13 and Points 27 & 28: Payments The procedure will be reviewed to ensure that invoices are always endorsed “certified correct” as required by article 42 of the Financial Regulation.
It should be noted that the “routing stamp” is a complement to the computerised routing procedure. 
It should be noted that the “routing stamp” is a complement to the computerised routing procedure.
It is this latter procedure that constitutes the definitive record of the various stages of initiation and verification which are carried out electronically. 
It is this latter procedure that constitutes the definitive record of the various stages of initiation and verification which are carried out electronically.
The system of ex ante verification is provided through the arrangements for financial control as laid down by article 20 of the Financial Regulation. 
The system of ex ante verification is provided through the arrangements for financial control as laid down by article 20 of the Financial Regulation.
It is recognised that the routing slip is an important element of ex ante verification to be carried out at the level of the school in order to ensure an effective local control system. 
It is recognised that the routing slip is an important element of ex ante verification to be carried out at the level of the school in order to ensure an effective local control system.
Recommendation N° 14 and Point 29: Internal control standards The internal control standards adopted in 2007 were the subject of a consultancy by the internal audit service in 2008 which generated much debate about how the standards should be implemented in a way that is appropriate to the circumstances and needs of the Schools. 
Recommendation N° 14 and Point 29: Internal control standards The internal control standards adopted in 2007 were the subject of a consultancy by the internal audit service in 2008 which generated much debate about how the standards should be implemented in a way that is appropriate to the circumstances and needs of the Schools.
The issues arising were presented to the Board of Governors in April 2009, including the difficulty of the lack of resources needed to follow up the recommendations of the consultancy report. 
The issues arising were presented to the Board of Governors in April 2009, including the difficulty of the lack of resources needed to follow up the recommendations of the consultancy report.
The Board took note of the remaining challenges and next steps identified by the report but agreed that first priority should be given to implementing the new procurement rules. 
The Board took note of the remaining challenges and next steps identified by the report but agreed that first priority should be given to implementing the new procurement rules.
The Secretary-General undertook to report further on the follow-up to the consultancy. 
The Secretary-General undertook to report further on the follow-up to the consultancy.
Some of the issues raised, including the preparation of detailed written procedures, will be covered in the action plans on human resource management referred to above, but the lack of resources remains a barrier to the development of implementing measures for each standard. 
Some of the issues raised, including the preparation of detailed written procedures, will be covered in the action plans on human resource management referred to above, but the lack of resources remains a barrier to the development of implementing measures for each standard.
The principles of the standards are of course recognised by the Schools. - 3/3 - 
The principles of the standards are of course recognised by the Schools.
ЕВРОПЕЙСКА СМЕТНА ПАЛАТА TRIBUNAL DE CUENTAS EUROPEO EVROPSKÝ ÚČETNÍ DVŮR DEN EUROPÆISKE REVISIONSRET EUROPÄISCHER RECHNUNGSHOF EUROOPA KONTROLLIKODA ΕΥΡΩΠΑΪΚΟ ΕΛΕΓΚΤΙΚΟ ΣΥΝΕΔΡΙO EUROPEAN COURT OF AUDITORS COUR DES COMPTES EUROPÉENNE CÚIRT INIÚCHÓIRÍ NA HEORPA CORTE DEI CONTI EUROPEA EIROPAS REVĪZIJAS PALĀTA EUROPOS AUDITO RŪMAI EURÓPAI SZÁMVEVŐSZÉK IL-QORTI EWROPEA TAL-AWDITURI EUROPESE REKENKAMER EUROPEJSKI TRYBUNAŁ OBRACHUNKOWY TRIBUNAL DE CONTAS EUROPEU CURTEA DE CONTURI EUROPEANĂ EURÓPSKY DVOR AUDÍTOROV EVROPSKO RAČUNSKO SODIŠČE EUROOPAN TILINTARKASTUSTUOMIOISTUIN EUROPEISKA REVISIONSRÄTTEN Beretning om årsregnskabet for Europaskolerne for regnskabsåret 2009 med skolernes svar 12, rue Alcide De Gasperi Telephone (+352) 43 98 – 1 E-mail: EURAUD@ECA.EUROPA.EU L - 1615 Luxembourg Telefax (+352) 43 93 42 Internet: HTTP://ECA.EUROPA.EU 2 INDHOLD Indledning Regnskaberne Indsendelse af regnskaber til konsolidering Opfølgning af rettens anbefalinger i årsberetningen for 2008 Fortegnelser Likviditet Tvivlsomme fordringer Passiver Fremførsler Retssager Lønudgifter Personalespørgsmål Offentlige indkøbsaftaler Betalinger Interne kontrolstandarder Resumé af Rettens anbefalinger vedrørende 2009 Punkt 1 - 6 7 - 8 9 10 11-16 17-18 19 20 21 22-23 24 25-32 33-34 35-39 40-41 42 Bilag 1 - Konsolideret forvaltningsregnskab for regnskabsårene 2009 og 2008 Bilag 2 - Konsolideret balance pr. 
Introduction Accounts Paragraph 1 - 6 7 - 8 9 10 1116 17-18 19 20 21 22-23 24 25-32 33-34 35-39 40-41 42 Presentation of accounts for consolidation Follow-up of Court’s recommendations raised in the Annual Report 2008 Inventory Treasury Doubtful debtors Liabilities Carry-overs Legal cases Payroll expenses Staff issues Procurement Payments Internal Control Standards Summary of the Court’s recommendations 2009 Annex 1 - Consolidated revenue and expenditure account for the financial years 2009 and 2008 Annex 2 - Consolidated balance sheets as at 31 December 2009 and 31 December 2008 Annex 3 - Follow-up of Court’s recommendations raised in the Annual Report 2008 2 TABLE OF CONTENTS
Europaskolerneskonsolideredeårsregnskabfordetregnskabsår,der afsluttedes den 31. december 20091, blev udarbejdet af Generalsekretærens kontor (herefter det centrale kontor) og sendt til Revisionsretten i overensstemmelse med artikel 90-92 i Europaskolernes finansforordning. 
TheSchools'consolidatedannualaccountsforthefinancialyearended 31 December 20091 were drawn up by the Office of the Secretary-General of the European Schools (hereinafter "the Central Office") and forwarded to the Court of Auditors in accordance with Articles 90 to 92 of the Financial Regulation of the Schools (FR).
Bevillingernepåbudgettetfor2009beløbsigtil267millionereuro2 (258 millioner euro i 2008). 
Theappropriationsavailableinthe2009budgetamountedto267millioneuro2 (258 million euro in 2008).
Indtægterne var på 262 millioner euro, mens der var indgået udgiftsforpligtelser for 259 millioner euro. 
Revenue received was 262 million euro whilst committed expenditure was 259 million euro.
DetteårsregnskaberEuropaskolernesledelsesansvar.DeterRettensansvar at udfærdige en årsberetning om det konsoliderede årsregnskab. 
TheseannualaccountsaretheresponsibilityoftheEuropeanSchool’s Management. The Court’s responsibility is to issue an annual report on the consolidated annual accounts.
I henhold til denne standard skal Retten planlægge og udføre gennemgangen med henblik på at få begrænset sikkerhed for, at regnskabet er uden væsentlig fejlinformation. 
This Standard requires to plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement.
En gennemgang er først og fremmest begrænset til undersøgelser af Europaskolernes personaleprocedurer og af de analytiske procedurer, der anvendes på finansielle data, og dermed giver den mindre sikkerhed end revision. 
A review is limited primarily to inquiries of European’s School personnel and analytical procedures applied to financial data and thus provides less assurance than an audit.
Retten har ikke foretaget revision, og følgelig afgiver den ikke en revisionserklæring om det konsoliderede regnskab. 
The Court has not performed an audit, and, accordingly, it does not express an audit opinion on the consolidated accounts.
Ud over gennemgangen af det konsoliderede regnskab reviderer Retten hvert år det centrale kontor og, som led i sin revisionscyklus, to af de 14 Europaskoler. 
In addition to its review of the consolidated accounts, the Court performs an audit of the Central Office annually and a cyclical audit of two out of the 14 European Schools every year.
I 2009 blev München-og Luxembourg I-skolerne udvalgt3. 
2 Source: European Schools, clôtures des comptes 2009, Volume I.
4 af offentlige indkøbsaftaler, ansættelse, afholdelse af betalinger og anvendelse af de interne kontrolstandarder. 
4 Luxembourg I3. In this context, procedures for inventory, procurements, recruitments, payments and application of Internal Control Standards were also examined.
Denne beretning er stilet til Generalsekretæren og skolernes rektorer i overensstemmelse med artikel 93 i finansforordningen for skolerne. 
The Court transmits its comments to the Secretary-General and to the Heads of the Schools in accordance with Article 93 of the Financial Regulation of the Schools.
REGNSKABERNE 7. 
ACCOUNTS 7.
VedrevisionenkonstateredeRettenikkevæsentligefejl,derkanrejsetvivlom rigtigheden af de regnskaber, den reviderede (for skolen i München og Luxembourg I og for det centrale kontor), og som er udarbejdet i henhold til bestemmelserne i finansforordningen af 24. oktober 2006 vedrørende Europaskolernes budget, og om lovligheden og den formelle rigtighed af de transaktioner, der ligger til grund for disse regnskaber. 
TheCourtfoundnomaterialerrorsthatmightcallintoquestionthereliabilityof the accounts that it audited (Munich and Luxembourg I schools and the Central Office), which were drawn up under the provisions of the Financial Regulation of 24 October 2006 applicable to the budget of the European Schools, and the legality and regularity of the transactions underlying these accounts.
PågrundlagafsingennemgangafdetkonsoliderederegnskaberRettenikke blevet opmærksom på forhold, der giver anledning til at mene, at regnskabet ikke i alt væsentligt giver et retvisende billede i overensstemmelse med de relevante regnskabsstandarder, dog med følgende undtagelser, der skyldes den utilfredsstillende anvendelse af princippet om periodiseret regnskabsføring: - skolerne hensatte ikke beløb til retssager, der verserede imod dem, selv om de i konkrete tilfælde kan risikere at skulle udbetale større beløb (Retten konstaterede, at det mindst drejede sig om 1,5 millioner euro, jf. punkt 22 og 23) - der blev ikke beregnet nogen periodisering for lønstigningen i perioden 1. juli 2009 til 31. december 2009, der blev udbetalt i februar 2010 (1,85 %, eller 1,8 millioner euro), og der blev ikke hensat et beløb med henblik på den stadig ikke endelig afgjorte lønstigning (yderligere 1,85 %, eller 1,8 millioner euro) (jf. punkt 24) - hensættelserne til dækning af fremtidige udgifter (ikke-eksisterende forpligtelser) er vurderet for højt (1,7 millioner euro, jf. punkt 21). 
Basedonitsreviewoftheconsolidatedaccounts,nothingcametotheCourt’s attention that causes it to believe that the accounts are not presented fairly, in all material respects, in accordance with the relevant accounting standards with the following exceptions arising from the unsatisfactory application of the accrual based accounting principle: - the Schools did not make any provisions for pending legal cases against them, despite the fact that there are specific cases that may result in a significant cash outflow for the Schools (the Court identified minimum exposure of 1,5 million euro; for details see paragraphs 22 and 23); - no accruals were calculated for the salary increases for the period 1 July 2009 to 31 December 2009 paid in February 2010 (1,85 %, i.e. 1,8 million euro) and no provision was made for the still pending salary increase (additional 1,85 %, i.e. 1,8 million euro) (for details see paragraph 24); 3 The total budget of Munich I is 21 million euro, Luxembourg I is 40 million euro, Central Office is 10 million euro (Source: European Schools, clôtures des comptes 2009, Volumes II and VI).
5 INDSENDELSE AF REGNSKABER TIL KONSOLIDERING 9. 
PRESENTATION OF ACCOUNTS FOR CONSOLIDATION 9.
Ihenholdtilartikel87iskolernesfinansforordningskalhverskole,efter bestyrelsens drøftelse og godkendelse, senest den 1. april sende Generalsekretærens kontor de oplysninger, som kræves til opstillingen af forvaltningsregnskabet og balancen. 
AccordingtoArticle87oftheSchools’FinancialRegulation“eachSchool,after discussion and approval by its Administrative Board, shall, not later than 1 April, transmit to the Office of the Secretary-General the information required for drawing up the revenue and expenditure account and the balance sheet”.
De fleste af skolerne overholdt imidlertid ikke denne frist. 
However, this deadline was not respected by the majority of Schools.
OPFØLGNING AF RETTENS ANBEFALINGER I ÅRSBERETNINGEN FOR 2008 10.Tabellen i bilag 3 giver oplysninger om opfølgning af Rettens 14 anbefalinger fra revisionen i 2008: - tre er helt implementeret (2, 5, 9) - to er delvist implementeret (3, 6) - fem er ikke implementeret (1, 4, 7, 8, 12) - fire er i gang med at blive implementeret (10, 11, 13, 14). 
FOLLOW-UP OF COURT’S RECOMMENDATIONS RAISED IN THE ANNUAL REPORT 2008 10.The table in Annex 3 provides information on follow-up of the 14 Court’s recommendations from the 2008 audit: - three were fully implemented (2, 5, 9); - two were partially implemented (3,6); - five were not implemented (1, 4, 7, 8, 12); - four are in process of being implemented (10, 11, 13, 14).
FORTEGNELSER4 11.Under revisionen af de to skoler og det centrale kontor konstaterede Retten de samme problemer med hensyn til regnskabsføring og rapportering i forbindelse med fortegnelser, som den har påpeget i tidligere år: - der blev ikke foretaget fysisk kontrol af anlægsaktiver - redskaberne var ikke egnede til at føre fortegnelsen 4 Bestemmelserne om fortegnelser over løsøre og fast ejendom er fastsat i Afsnit IV, sektion II, i skolernes finansforordning. 
INVENTORY4 11.In the course of the audit of the two Schools and the Central Office, the Court found problems related to the accounting and the reporting of the inventory, which were also raised in previous years: - no physical checks of fixed assets; 4 Provisions on inventories of movable and immovable property are specified in the Title IV, Section II of the Schools’ Financial Regulation.
6 - der blev ikke foretaget afstemning mellem fortegnelserne og regnskabssystemerne. 
6 - tools not adapted to run inventory; - no reconciliation between inventory and accounting systems.
12.Ifølge det memorandum vedrørende administrative og finansielle procedurer for fortegnelser5, der blev godkendt i 2006, skulle der mindst hvert 3. år (dvs. for første gang i 2009) gennemføres fysisk kontrol af aktiverne for at kontrollere, at fortegnelsen er fuldstændig og korrekt, og at de registrerede aktiver i fortegnelsen i virkeligheden findes på skolen. 
12.According to the Memorandum “Administrative and Financial Procedures for the Inventory”5 approved in 2006, at least every three years (i.e. for the first time due by 2009), a physical check of assets must be carried out to verify that the inventory is complete and accurate, and the assets recorded in the inventory are in fact present in the school.
Med på tidspunktet for revisionen havde finansinspektøren endnu ikke modtaget nogen rapport om fortegnelserne fra nogen af skolerne eller fra det centrale kontor. 
However, at the time of the audit, the financial controller had not yet received any report on the inventory from any of the Schools or the Central Office itself.
13.Münchens fortegnelsessystem gør det muligt for skolen at fastslå aktivernes nettobogføringsværdi. 
13.Munich’s inventory system allows the School to determine the net book value of the assets.
Nettobogføringsværdien beregnes på grundlag af, hvor lang tid aktiverne kan anvendes. 
The net book value is calculated on the basis of the useful life of the assets.
Men hvis et aktiv af en eller anden grund skulle blive taget ud inden afslutningen af den levetid, der er angivet i det oprindelige overslag, skal der foretages korrektioner uden for fortegnelsessystemet. 
However, if for any reason, an asset is disposed of prior to the end of the initial estimate of its useful life, rectifications have to be made outside the inventory system.
I så fald foretager regnskabsafdelingen sammenholdelser, men det gøres ikke systematisk. 
In this case reconciliations are performed by the accounting service but not on a systematic basis.
14.I Luxembourg I registrerer fortegnelsessystemet kun aktiverne, deres placering, nummer i fortegnelsen og mærkning. 
14.At Luxembourg I, the inventory system is limited to the recording of the assets, its location, inventory number and labelling.
Det er dog ikke et effektivt forvaltningsredskab til (a) at fastslå aktivernes nettobogføringsværdi (b) at sammenholde med regnskabssystemet. 
However, it is not an effective management tool in order (a) to determine the net book value of the assets and (b) to make the reconciliations with the accounting system.
15.Med hensyn til den fysiske opgørelse gælder det for begge skoler, at ikke alle aktiver er mærket eller placeret på det angivne sted. 
15.Regarding the physical inventory, in both schools not all the assets are labelled or located in the assigned place.
I Luxembourg I er nogle aktiver, der var opført i fortegnelsen, ikke fundet (fire kameraer, værdi 952 euro, og sportsudstyr, værdi 4 504 euro), mens andre, der er medtaget i fortegnelsen, ikke er registreret på balancen (bærbar computer, værdi 1 330 euro). 
In Luxembourg I some assets recorded in the inventory have not been found (four cameras, value 952 euro and sports equipment, value 4 504 euro) while others included in the inventory are not recorded in the balance sheet (laptop, value 1 330 euro).
Endvidere 5 Dokument, som generalsekretariatet for Europaskolerne har godkendt i 2006 (Ref: 2006-M-12/MR). 
Moreover, there is no 5 Document approved by the Secretary-General of the European Schools in 2006 (Ref: 2006-M-12/MR).
Særlige regler omfatter: (a) direktørens udnævnelse af den person, der er ansvarlig for at gennemføre fysisk kontrol (b) resultatet af statusopgørelsen registreret skriftligt og undertegnet af direktøren og (c) en kopi af fortegnelsen, der skal sendes til finansinspektøren. 
Specific rules include: (a) nomination by the Director of the person responsible for carrying out the physical check, (b) result of the inventory recorded in writing and signed by the Director and (c) a copy of the inventory to be sent to the financial controller.
I München befandt edb-udstyr (2 393 euro) sig ikke på den plads, der var angivet på mærket. 
In Munich the hardware (2 393 euro) was not located in the assigned place as mentioned on the label.
16.Aktiver, der blev stillet gratis til rådighed af de forskellige værtsstater for de to reviderede skoler, er ikke medtaget i opgørelsen. 
16.Assets made available free of charge by the relevant host governments for the two audited schools are not included in the inventory.
I mange tilfælde er disse aktiver ikke mærket. 
In many cases, these assets are not labelled.
Der er høj risiko for forkert identifikation, når det drejer sig om aktiver, der er identiske med, eller som svarer til de aktiver, skolerne selv ejer. 
The risk of misidentification is high in case of assets identical or similar to the assets owned by the Schools.
LIKVIDITET 17.Seks (ud af ni) bankkonti, der var åbnet på vegne af Luxembourg I-skolen, med en samlet saldo på 111 900 euro ved udgangen af året, er ikke medtaget på balancen pr. 31. december 2009. 
TREASURY 17.Six (out of nine) bank accounts opened in the name of the Luxembourg I School with a total year end balance of 111 900 euro are not included in the Balance Sheet as at 31 December 2009.