natgillin/translations-raw huggingface dataset:
Vi konstaterede, at Kommissionens inspektionsplan ikke var tilstržkkeligt understżttet af en struktureret og dokumenteret risikovurdering. 
We found that the CommissionŐs inspection plan was not sufficiently supported by a structured and documented risk assessment.
Vi konstaterede ogs svagheder i medlemsstaternes toldforvaltning, navnlig for s vidt angr udarbejdelsen af opgżrelser over traditionelle egne indtžgter, forsinkelser i tvangsinddrivelsen af toldskyld og sen registrering af toldskyld i regnskabssystemet. 
We also found weaknesses in the Member StatesŐ management of customs duties, in particular concerning the compilation of TOR statements, delays in enforcing recovery of customs debts and the late recording of such debts in the accounting system.
21 Belżb omfattet af vores revision Var omrdet vžsentlig fejlbehžftet? 
21 Amount subject to audit Affected by material error?
159,3 milliarder euro Nej - Uden vžsentlig fejlforekomst i 2018 og 2017 
Ű159.3 billion No - Free from material error in 2018 and 2017
Hvad vi anbefaler Vi anbefaler Kommissionen: o at gennemfżre en mere struktureret og dokumenteret risikovurdering med henblik p planlžgningen af sine inspektioner vedrżrende traditionelle egne indtžgter, som bl.a. omfatter en analyse af hver enkelt medlemsstats risikoniveau og af risici i forbindelse med udarbejdelsen af regnskaber vedrżrende told o at styrke omfanget af sin mnedlige og kvartalsvise kontrol af opgżrelser over traditionelle egne indtžgter ved at foretage en mere indgende analyse af usždvanlige žndringer med henblik p at sikre en hurtig reaktion p potentielle usždvanlige forhold. 
This resulted from the evasion of customs duties on textile and footwear by some importers. What we recommend We recommend that the Commission: o implement a more structured and documented risk assessment for its TOR inspection planning, including an analysis of each Member StateŐs level of risk and of risks in relation to the drawing up of the accounts on the customs duties; o reinforce the scope of its monthly and quarterly checks of TOR statements by carrying out a deeper analysis of the unusual changes in order to ensure a prompt reaction to potential anomalies.
Vil du vide mere? Alle oplysninger om vores revision af EUŐs indtžgter kan findes i kapitel 4 i vores rsberetning for 2018. 
Want to know more? Full information on our audit of EU revenue can be found in Chapter 4 of our 2018 annual report.
22 23 Konkurrenceevne for vžkst og beskžftigelse I alt: 21,4 milliarder euro Hvad vi reviderede Udgiftsprogrammerne p dette politikomrde spiller en vigtig rolle med hensyn til at stimulere vžksten og skabe beskžftigelse i EU. 
22 Competitiveness for growth and jobs Total: Ű21.4 billion What we audited Spending programmes in this policy area play an important role in stimulating growth and creating employment in the EU.
Stżrstedelen af udgifterne gr til det syvende rammeprogram (RP7) og Horisont 2020 p omrdet forskning og innovation samt Erasmus+ p omrdet uddannelse, ungdom og idržt. 
The Seventh Framework Programme (FP7) and Horizon 2020 (H2020) for research and innovation, and Erasmus+ for education, training, youth and sport account for the bulk of expenditure.
Andre programmer finansierer rumprogrammet Galileo (EUŐs globale satellitnavigationssystem), Connecting Europe-faciliteten (CEF) og den internationale termonukleare reaktor. 
Other programmes provide funding for the space programme Galileo (the EUŐs global satellite navigation system), the Connecting Europe Facility (CEF) and the International Thermonuclear Reactor.
Stżrstedelen af dette belżb blev forvaltet direkte af Kommissionen og udbetaltes i form af tilskud til offentlige eller private stżttemodtagere, der deltog i projekter. 
Most of that amount was directly managed by the Commission and took the form of grants to public or private beneficiaries participating in projects.
Forsknings-og innovationsprogrammer tegnede sig for 45 % af de udgifter, vi reviderede i 2018. 
Research and innovation programmes accounted for 45 % of the spending we audited in 2018.
Hvad vi konstaterede I 2018 var 54 af de 130 transaktioner, vi undersżgte (42 %), behžftet med fejl. 
What we found In 2018, 54 of the 130 transactions we examined (42 %) were affected by errors.
Vi anslr den mest sandsynlige fejlforekomst til at vžre 2,0 %. 
We estimate the most likely level of error to be 2.0 %.
Dette tal er lavere end i 2017, men betragtes stadig som vžsentligt. 
This figure is lower than in 2017, but still considered to be material.
Forebyggende og korrigerende foranstaltninger Ligesom i tidligere r er den stżrste risiko med hensyn til transaktionernes formelle rigtighed, at stżttemodtagerne anmelder ikkestżtteberettigede omkostninger, og at dette ikke opdages eller korrigeres, fżr Kommissionen godtgżr dem. 
Preventive and corrective measures As in previous years, the principal risk to the regularity of transactions is that beneficiaries declare ineligible costs, which are neither detected nor corrected before the Commission reimburses them.
Vi konstaterede, at de fleste fejl vedrżrte ikkestżtteberettigede omkostninger (f.eks. rejse-og udstyrsomkostninger uden tilknytning til projektet), personaleomkostninger, som ikke var afholdt i direkte tilknytning til projektet, og hżje forsknings-og infrastrukturudgifter, som stżttemodtagerne havde anmeldt ukorrekt. 
We found that most errors related to ineligible costs (e.g. travel and equipment costs unconnected with the project), personnel costs not incurred directly for the project, and large research infrastructure costs wrongly declared by beneficiaries. 23 Amount subject to audit Affected by material error?
Den anslede mest sandsynlige fejlforekomst 17,9 milliarder euro Ja 2,0 % (2017: 4,2 %) Eksempel - flere fejl i en enkelt anmodning En mindre sundhedsvirksomhed, der for fżrste gang deltog i et EU-projekt, anmeldte 1,1 million euro i personaleomkostninger, underleverandżromkostninger og andre omkostninger. 
Estimated most likely level of error Ű17.9 billion Yes 2.0 % (2017: 4.2 %) Example Đ multiple errors in a single claim A small healthcare company participating for the first time in an EU project declared Ű1.1 million in personnel, subcontracting and other costs.
Langt stżrstedelen af de poster, vi undersżgte, var behžftet med fejl. 
The vast majority of the items we examined contained errors.
Stżttemodtageren anvendte f.eks. ikke en metode til at beregne personaleomkostninger, som var i overensstemmelse med Horisont 2020-reglerne. 
In particular, the beneficiary did not use a method to calculate personnel costs in line with H2020 rules.
Kommissionen havde truffet korrigerende foranstaltninger, som direkte pvirkede fire af de 130 transaktioner, vi undersżgte. 
The Commission had applied corrective measures that directly affected four of the 130 transactions examined.
Uden disse foranstaltninger ville den anslede fejlforekomst for dette kapitel have vžret 0,1 procentpoint hżjere. 
Without these measures, our estimated level of error for this chapter would have been higher by 0.1 percentage point.
Der forel endvidere tilstržkkelige oplysninger til at forhindre eller opdage og korrigere fejl i otte andre sager, hvor vi konstaterede og kvantificerede fejl. 
At the same time, sufficient information was available to prevent, or to detect and correct, eight other cases where we found, and quantified, errors.
Hvis disse oplysninger var blevet brugt til at korrigere fejlene, ville den anslede samlede fejlforekomst i udgifterne til ČKonkurrenceevne for vžkst og beskžftigelseÇ have vžret 0,3 procentpoint lavere og sledes ligget under vžsentlighedstžrsklen. 
Had this information been used to correct the errors, the estimated overall level of error for spending on ÔCompetitiveness for growth and jobsŐ would have been 0.3 percentage point lower and thus below the materiality threshold.
Horisont 2020 og Erasmus+ Vi har tidligere rapporteret, at Horisont 2020 har enklere finansieringsregler end dets forgžnger, RP7. 
Horizon 2020 and Erasmus+ We have previously reported that Horizon 2020 has simpler funding rules than its predecessor, FP7.
Endvidere kan stżttemodtagerne under Horisont 2020 anmelde anlžgs-og driftsomkostninger for store forskningsinfrastrukturprojekter, hvis de opfylder visse betingelser og indledningsvis har opnet en positiv forudgende vurdering af deres omkostningsberegningsmetoder af Kommissionen. 
In addition, under H2020, beneficiaries can declare capitalised and operating costs for large research infrastructure (LRI) if they comply with certain conditions and have first obtained a positive ex-ante assessment of their costing methodology from the Commission.
Dette rs revision viste imidlertid, at den forudgende vurdering kun havde ringe indvirkning p forebyggelsen af fejl. 
However, this yearŐs audit showed that the ex-ante assessment had little impact on error prevention.
For s vidt angr Horisont 2020 gennemgik vi endvidere revisioner, der var foretaget af bde Kommissionen og kontraherede eksterne revisorer. 
For H2020, we also reviewed audits carried out by both the Commission and contracted external auditors.
I nogle af de sager, vi gennemgik, konstaterede vi uensartede tilgange til stikprżveudtagning og svagheder i dokumentationen og rapporteringen af revisionsresultater samt i revisionshandlingernes kvalitet. 
In some of the files we reviewed, we found inconsistent sampling approaches and weaknesses in the documentation and reporting of audit findings, as well as in the quality of audit procedures.
Vi fandt ogs en metodesvaghed med hensyn til beregningen af fejlforekomsten: Selv om efterfżlgende revisioner sjžldent nr mlet om stżrst mulig džkning af de godkendte omkostninger, beregnes fejlprocenten systematisk p grundlag af alle de godkendte omkostninger i stedet for det faktisk reviderede belżb. 
We also found a methodological weakness relating to the error rate calculation: although ex-post audits rarely achieve their aim of maximum coverage of accepted costs, the error rate is systematically calculated based on all accepted costs instead of the amount actually audited.
Dette fżrer til, at fejlforekomsten sžttes for lavt. 
This leads to an understatement of the error rate.
Med hensyn til Erasmus+ bemžrker vi ligesom sidste r, at Forvaltningsorganet for Undervisning, Audiovisuelle Medier og Kultur (EACEA) har taget et forbehold vedrżrende effektiviteten af sin interne kontrol med forvaltning af tilskud. 
For Erasmus+, we note that, like last year, the Education, Audio-visual and Culture Executive Agency (EACEA) has issued a reservation concerning the effectiveness of its internal controls for managing grants.
Desuden viste vores revisioner af Erasmus+-projekter, at nogle nationale regler ikke var helt i overensstemmelse med de principper, som EU anvender, navnlig for s vidt angr maksimale udbetalingsbelżb og finansieringsordninger. 
In addition, our audits of Erasmus+ projects showed that some national rules were not fully aligned with the principles applied by the EU, in particular as regards maximum amounts payable and funding arrangements.
Kommissionens rapportering om lovlighed og formel rigtighed De rlige aktivitetsrapporter for 2018 fra Generaldirektoratet for Forskning og Innovation (GD for Forskning og Innovation), EACEA og Forvaltningsorganet for Sm og Mellemstore Virksomheder (EASME) gav en rimelig vurdering af deres żkonomiske forvaltning og de underliggende transaktioners formelle rigtighed. 
Commission reporting on legality and regularity The 2018 AAR of the Directorate-General for Research and Innovation (DG Research and Innovation), the EACEA and the Executive Agency for SMEs (EASME) gave a fair assessment of their financial management and the regularity of underlying transactions.
Generelt bekržftede deres oplysninger vores revisionsresultater og konklusioner. 
Overall, the information they provided corroborated our findings and conclusions.
Vurdering af performance Vi vurderede Kommissionens rapportering om performance i 50 forsknings-og innovationsprojekter i vores stikprżve. 
Performance assessment We assessed the CommissionŐs reporting on the performance of 50 research and innovation projects in our sample.
Ifżlge statusrapporterne vedrżrende disse projekter havde de fleste af dem leveret de forventede output og resultater. 
According to the progress reports for these projects, most of them had achieved the expected outputs and results.
I nogle tilfžlde stemte de rapporterede fremskridt imidlertid kun delvis overens med de aftalte ml, og i andre stod de 24 
However, in some cases, the reported progress was only partly in line with the agreed objectives or the reported costs were disproportionate 24
rapporterede omkostninger ikke i et rimeligt forhold til de fremskridt, der var gjort. 
to the progress made.
I nogle tilfžlde var projekternes output og resultater desuden ikke blevet formidlet efter hensigten. 
Furthermore, in some cases, the project outputs and results had not been disseminated as intended.
Hvad vi anbefaler Vi anbefaler Kommissionen: o at informere SMVŐer mere effektivt om de gžldende finansieringsregler og udfżre mere mlrettede kontroller af SMVŐers omkostningsanmeldelser samt med hensyn til det nžste rammeprogram for forskning at forenkle reglerne for anmeldelse af personaleomkostninger og store forskningsinfrastrukturomkostninger yderligere o for s vidt angr Horisont 2020 at tržffe foranstaltninger til at adressere de bemžrkninger om efterfżlgende revisioner, som vi fremsžtter vedrżrende ensartethed i stikprżveudtagningen, dokumentation og rapportering af revisionsresultaterne samt revisionshandlingernes kvalitet o straks at adressere konklusionerne fra Kommissionens interne revisionstjeneste vedrżrende: i) EACEAŐs interne kontrolsystemer vedrżrende tilskudsforvaltningsprocessen i forbindelse med Erasmus+ ii) overvgningen af overholdelsen af kontraktmžssige forpligtelser og rapporteringsforpligtelser for s vidt angr formidling og udnyttelse inden for forsknings-og innovationsprojekter .. Vil du vide mere? 
What we recommend We recommend that the Commission: o inform SMEs more effectively about the applicable funding rules and carry out more targeted checks of cost claims of SMEs; for the next Research Framework Programme, further simplify the rules for declaring personnel costs and large research infrastructure costs; o for H2020, take measures to address the observations made on ex-post audits concerning sampling consistency, documentation and reporting of audit findings, as well as the quality of audit procedures; and o promptly address the findings of the CommissionŐs Internal Audit service concerning: (i) the EACEAŐs internal control systems on the grant management process for Erasmus+; and (ii) the monitoring of compliance with contractual obligations and reporting requirements on dissemination and exploitation in research and innovation projects. .. Want to know more?
Alle oplysninger om vores revision af EUŐs udgifter vedrżrende ČKonkurrenceevne for vžkst og beskžftigelseÇ kan findes i kapitel 5 i vores rsberetning for 2018. 25 
Full information on our audit of EU expenditure on ÔCompetitiveness for growth and jobsŐ can be found in Chapter 5 of our 2018 annual report. 25
26 Żkonomisk, social og territorial samhżrighed I alt: 54,5 milliarder euro Hvad vi reviderede Udgifterne under dette politikomrde har som fokus at mindske de udviklingsmžssige skžvheder mellem de forskellige medlemsstater og regioner i EU og styrke konkurrenceevnen. 
26 Economic, social and territorial cohesion Total: Ű54.5 billion What we audited Spending under this policy area focuses on reducing development disparities between the different Member States and regions of the EU and strengthening competitiveness.
Disse ml sżges primžrt opfyldt via Den Europžiske Fond for Regionaludvikling (EFRU), Samhżrighedsfonden og Den Europžiske Socialfond (ESF), bl.a. ved medfinansiering af flerrige operationelle programmer (OPŐer), hvorigennem der ydes finansiering til projekter. 
These objectives are implemented mainly through the European Regional Development Fund (ERDF), the Cohesion Fund (CF) and the European Social Fund (ESF), which involves the co-financing of multiannual operational programmes (OP) from which projects are funded.
Forvaltningen af udgifterne er delt mellem Kommissionen og medlemsstaterne. 
The management of expenditure is shared by the Commission and the Member States.
I Kommissionen har Generaldirektoratet for Regionalpolitik og Bypolitik (GD for Regionalpolitik og Bypolitik) ansvaret for at gennemfżre EFRU og Samhżrighedsfonden, og Generaldirektoratet for Beskžftigelse, Sociale Anliggender, Arbejdsmarkedsforhold og Inklusion (GD for Beskžftigelse, Sociale Anliggender, Arbejdsmarkedsforhold og Inklusion) har ansvaret for ESF. 
Within the Commission, the Directorate-General for Regional and Urban Policy (DG Regional and Urban Policy) is responsible for implementing the ERDF and the CF, and the Directorate-General for Employment, Social Affairs and Inclusion (DG Employment, Social Affairs and Inclusion) for the ESF.
De udgifter, der var omfattet af vores revision p dette omrde, belżb sig i 2018 til 23,6 milliarder euro og var betydeligt hżjere end i 2017 (8,0 milliarder euro). 
In 2018, expenditure that was subject to our audit in this area amounted to Ű23.6 billion and was significantly higher than in 2017 (Ű8.0 billion).
Som fżlge af denne tilgang omfattede det belżb, der var omfattet af vores revision i forbindelse med rsberetningen for 2018, ogs 16,5 milliarder euro i udgifter fra tidligere r, som Kommissionen havde godkendt eller afregnet i 2018. 
In line with this approach the amount subject to audit for the 2018 annual report also included Ű16.5 billion worth of expenditure from previous years that the Commission had accepted or cleared in 2018.
Betalinger p 47,4 milliarder euro, som blev foretaget i 2018 i forbindelse med udgifter, Kommissionen endnu ikke havde godkendt, indgik ikke i vores revisionspopulation. 
Payments made in 2018 amounting to Ű47.4 billion and relating to expenditure it had not yet accepted, were not part of our audit population.
Hvad vi konstaterede Forebyggende og korrigerende foranstaltninger I 2018 udtog vi en statistisk repržsentativ stikprżve p 220 transaktioner, som medlemsstaternes revisionsmyndigheder allerede havde undersżgt. 
What we found Preventive and corrective measures In 2018, we drew a statistically representative sample of 220 transactions which Member States audit authorities had already examined.
Vi konstaterede og kvantificerede 36 fejl i disse 220 transaktioner. 
We found and quantified 36 errors in these 220 transactions.
Forvaltnings-og revisionsmyndighederne i medlemsstaterne havde ikke opdaget disse fejl. 
The management and audit authorities in the Member States had not detected these errors.
Under hensyntagen til de 60 fejl, som revisionsmyndighederne havde fundet, og de finansielle korrektioner, som programmyndighederne anvendte (til en samlet vžrdi af 304 millioner for bde programmeringsperioden 2007-2013 og programmeringsperioden 2014-2020), anslr vi fejlforekomsten til at vžre 5,0 %. 
Taking account of the 60 errors that the audit authorities had found, and the financial corrections applied by programme authorities (amounting to a total of Ű314 million for the 2007-2013 and 2014-2020 programming period taken together), we estimate the level of error to be 5.0 %.
Den anslede mest sandsynlige fejlforekomst 23,6 milliarder euro Ja 5,0 % (2017: 3,0 %) 
Estimated most likely level of error Ű23.6 billion Yes 5.0 % (2017: 3.0 %)
Antallet og indvirkningen af de fejl, vi konstaterede, tyder p vedvarende svagheder med hensyn til den formelle rigtighed af de udgifter, som forvaltningsmyndighederne har anmeldt. 
The number and impact of the errors we found indicate that weaknesses persist with regard to the regularity of the expenditure declared by managing authorities.
Ikkestżtteberettigede udgifter og projekter bidrog mest til den anslede fejlforekomst, efterfulgt af overtrždelse af reglerne for det indre marked (f.eks. offentlige udbud og statsstżtte) og manglende vžsentlig dokumentation. 
Ineligible expenditures and projects contributed most to our estimated level of error, followed by infringement of internal market rules (such as public procurement and state aid) and the absence of essential supporting documents.
Nogle af disse fejl skyldtes komplekse nationale regler, der er mere vidtgende end kravene i EU-lovgivningen (jf. tekstboksen nedenfor). 
Some of these errors were the result of complex national rules going beyond what the EU legislation requires (see box below).
27 Eksempel: Komplekse nationale betingelser for stżtteberettigelse Vi konstaterede, at stżtteberettigelsesreglerne for et operationelt program i Polen omfattede en betingelse, der forbżd anvendelsen af EU-tilskud, hvis en anden enhed udfżrte samme type forretningsaktivitet p samme adresse. 
27 Example: Complex national eligibility conditions We found that the eligibility rules for an operational programme in Poland included a condition prohibiting the use of an EU grant if another entity was carrying out the same type of business activity in the same premises.
Dette krav, som er mere vidtgende end EU-bestemmelserne, blev gentaget i tilskudsaftalen. 
This requirement, which goes beyond what is set out in the EU regulations, was repeated in the grant agreement.
Da en stżttemodtager (en advokat) oprettede sin virksomhed p samme adresse som et andet advokatkontor, var projektet ikke berettiget til medfinansiering. 
As one beneficiary, a lawyer, set up its activity in the same premises as another legal firm, the project was ineligible for co-financing.
Vurdering af revisionsmyndighedernes arbejde Revisionsmyndighederne skal fżre tilsyn med anvendelsen af EU-midler. 
Assessment of the work of audit authorities Audit authorities are set up to oversee the use of EU funds.
Deres arbejde er en kritisk del af sikkerheds-og kontrolrammen p samhżrighedsomrdet. 
Their work is a critical part of the assurance and control framework in Cohesion.
I r foretog vi en vurdering af 15 ud af 126 revisionsmyndigheders arbejde i 14 medlemsstater vedrżrende 15 kontrolpakker for perioden 2014-2020 og ni afslutningspakker for perioden 2007-2013. 
This year we assessed the work of 15 out of the 126 audit authorities in 14 Member States in relation to 15 assurance packages for the 2014-2020 period and nine closure packages for the 2007-2013 period.
Ligesom sidste r afslżrede vores revision af revisionsmyndighedernes arbejde i flere tilfžlde mangler med hensyn til omfanget, kvaliteten og/eller dokumentationen af deres arbejde samt deres stikprżveudtagnings repržsentativitet. 
Similar to last year, in several cases, our review of audit authoritiesŐ work revealed shortcomings relating to the scope, quality and/or documentation of their work and the representativeness of their sampling.
Alle revisionsmyndighederne i vores stikprżve havde rapporteret en restfejlfrekvens p under 2 %. 
All audit authorities in our sample had reported a residual error rate below 2 %.
Efter sin kontrol korrigerede Kommissionen restfejlfrekvensen til at vžre over 2 % for fire af de 15 kontrolpakker for perioden 2014-2020, der indgik i vores stikprżve. 
Following its verifications, the Commission corrected the residual error rate to be above 2 % for four out of the 15 assurance packages for the 2014-2020 period in our sample.
P grund af de ekstra fejl, vi opdagede, l vores genberegnede frekvens p over 2 % for yderligere fire af de 15 kontrolpakker for perioden 2014-2020 og n af de ni afslutningspakker for perioden 2007-2013. 
Because of the additional errors we detected, our recalculated rate was above 2 % for another four of the 15 assurance packages for the 2014-2020 period and one of the nine closure packages for 2007-2013.