natgillin/translations-raw huggingface dataset:
28.12.2005 DA Den Europžiske Unions Tidende C 332/89 BERETNING om rsregnskabet for Det Europžiske Overvgningscenter for Narkotika og Narkotikamisbrug for regnskabsret 2004, med Narkotikacentrets svar (2005/C 332/13) INDHOLD INDLEDNING .............................................................. 
28.12.2005 EN Official Journal of the European Union REPORT on the annual accounts of the European Monitoring Centre for Drugs and Drug Addiction for the financial year 2004 together with the Monitoring CentreŐs replies C 332/89 90 90 90 92 96 (2005/C 332/13) CONTENTS INTRODUCTION ...........................................................
1-2 REVISIONSERKLŽRING...................................................... 
3-6 OBSERVATIONS............................................................
3-6 BEMŽRKNINGER........................................................... 
7-10 Tables1to4 ..........................................................................
Narkotikacentretssvar ................................................................. 
TheMonitoringCentreŐsreplies ......................................................... Paragraph Page
C 332/90 DA Den Europžiske Unions Tidende 28.12.2005 INDLEDNING 1. 
C 332/90 EN Official Journal of the European Union 28.12.2005 INTRODUCTION 1.
Det Europžiske Overvgningscenter for Narkotika og Narkotikamisbrug (herefter: Narkotikacentret) blev oprettet ved Rdets forordning (EŻF) nr. 302/93 af 8. februar 1993 (1). 
The European Monitoring Centre for Drugs and Drug Addiction (hereinafter called Ôthe Monitoring CentreŐ) was established by Council Regulation (EEC) No 302/93 of 8 February 1993 (1).
Narkotikacentrets vžsentligste opgave er at indsamle oplysninger om narkotika-og narkotikamisbrugsproblemerne og p dette grundlag udarbejde og formidle plidelige og sammenlignelige oplysninger p europžisk plan. 
Its main task is to collect data on drugs and drug addiction in order to prepare and publish information that is objective, reliable and comparable at European level.
Oplysningerne skal anvendes til analyser af narkotikaefterspżrgslen og af, hvordan den kan begržnses, samt af narkotika-og narkotikamisbrugsproblemerne generelt. 
The information is intended to provide a basis for analysing demand for drugs and ways of reducing both it and drug-market-related events in general.
Tabel 1 viser i oversigtsform Narkotikacentrets kompetenceomrde og aktiviteter ifżlge Narkotikacentret selv. 
Table 1 summarises the Monitoring CentreŐs competences and activities on the basis of information it has supplied.
Til orientering vises rsregnskabet, som Narkotikacentret har udarbejdet for regnskabsret 2004, i oversigtsform i tabel 2, 3 og 4. 
For information, the annual accounts drawn up by the Monitoring Centre for the financial year 2004 are summarised in Tables 2, 3 and 4.
REVISIONSERKLŽRING 3. 
THE COURTŐS OPINION 3.
Retten afgiver denne revisionserklžring til Europa-Parlamentet og Rdet i overensstemmelse med artikel 185, stk. 2, i Rdets forordning (EF, Euratom) nr. 
The CourtŐs opinion is addressed to the European Parliament and the Council in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (2); it was drawn up following an examination of the CentreŐs accounts, as required by Article 248 of the Treaty establishing the European Community.
Narkotikacentrets rsregnskab for det regnskabsr, der afsluttedes den 31. december 2004 (3), er opstillet af Narkotikacentrets direktżr i overensstemmelse med artikel 11 i forordning (EŻF) nr. 302/93 og sendt til Retten, der skal afgive en revisionserklžring om regnskabets rigtighed og om de underliggende transaktioners lovlighed og formelle rigtighed. 
The CentreŐs accounts for the financial year ended 31 December 2004 (3) were drawn up by its Executive Director, pursuant to Article 11 of Regulation (EEC) No 302/93, and sent to the Court, which is required to give its opinion on their reliability and on the legality and regularity of the underlying transactions.
Revisionen blev gennemfżrt i overensstemmelse med Rettens retningslinjer og standarder, der er udarbejdet p grundlag af de almindeligt anerkendte internationale revisionsstandarder og tilpasset, s der tages hżjde for de sžrlige forhold, der gżr sig gžldende i Fžllesskabet. 
The Court conducted an audit in accordance with its policies and standards, which are based on international auditing standards that have been adapted to the Community context.
Sigtet med revisionsarbejdet var at give Retten rimelig sikkerhed for, at rsregnskabet er rigtigt, og at de underliggende transaktioner er lovlige og formelt rigtige. 
The audit was planned and performed to obtain reasonable assurance that the accounts are reliable and the underlying transactions are legal and regular.
(1) EFT L 36 af 12.2.1993, žndret ved forordning (EF) nr. 
(1) OJ L 36, 12.2.1993.
3294/94 af 22. december 1994 (EFT L 341 af 30.12.1994, s. 7) og forordning (EF) nr. 
This Regulation has been amended by Regulation (EC) No 3294/94 of 22.12.1994 (OJ L 341, 30.12.1994, p.
1651/2003 af 18. juni 2003 (EUT L 245 af 29.9.2003, s. 
7) and Regulation (EC) No 1651/2003 of 18.6.2003 (OJ L 245, 29.9.2003, p.
(3) Regnskabet er dateret den 11. august 2005, og Retten modtog det den 19. september 2005. 
(3) These accounts were drawn up on 11 August 2005 and received by the Court on 19 September 2005.
Revisionen gav Retten et rimeligt grundlag for nedenstende erklžring. 
The Court has obtained a reasonable basis for the opinion expressed below.
Regnskabets rigtighed Narkotikacentrets regnskab for det regnskabsr, der afsluttedes pr. 
Reliability of the accounts The CentreŐs accounts for the financial year ended 31 December 2004 are, in all material respects, reliable.
De underliggende transaktioners lovlighed og formelle rigtighed Taget under et er de transaktioner, der ligger til grund for Narkotikacentrets rsregnskab, lovlige og formelt rigtige. 
Legality and regularity of the underlying transactions The transactions underlying the CentreŐs annual accounts, taken as a whole, are legal and regular.
Bemžrkningerne i det fżlgende drager ikke Rettens revisionserklžring i tvivl. 
The observations which follow do not call the CourtŐs opinion into question.
I regnskabsret 2004 blev der foretaget mere end hundrede bevillingsoverfżrsler. Bevillingsoverfżrslerne fra bestemte poster blev udlignet med overfżrsler i modsat retning. 
More than a hundred transfers of appropriations were made during the financial year 2004; the transfers made from certain items were compensated for by transfers in the opposite direction.
Et s stort antal overfżrsler gżr forvaltningen af Narkotikacentret besvžrlig og er et tegn p, at budgetprincippet om specificering ikke hndhžves tilstržkkeligt strengt. 
Amendments on this scale make the management of the Monitoring Centre very cumbersome and show that the necessary rigour is not being applied to compliance with the budgetary principle of specification.
Ved revisionen af gennemfżrelsen af kontrakter konstaterede Retten en ržkke anomalier (4). 
The checks carried out on the implementation of contracts revealed a number of anomalies (4).
Betragtet hver for sig indvirker de enkelte anomalier ikke p de berżrte transaktioners formelle rigtighed, men hyppigheden (5) af dem bżr foranledige Narkotikacentret til at styrke sit interne kontrolsystem. 
Although, considered individually, these anomalies do not call into question the regularity of the transactions concerned, their frequency (5) should induce the Monitoring Centre to strengthen its internal control system.
Banksaldiene og regnskaberne var ikke blevet afstemt, og fejl i de belżb, der skulle udbetales, var ikke altid blevet opdaget. 
No reconciliations between bank balances and the accounts are carried out and the errors in the amounts to be paid are not always detected.
Regnskabsfżrerens instrukser til banken var ikke altid blevet attesteret af en anden person. 
Moreover, the accounting officerŐs instructions to the bank are not countersigned by a second person.
Eftersom der er tale om et omrde med hżj risiko, bżr de interne kontrolprocedurer omgende styrkes. 
As this is a high-risk area, internal control procedures should be strengthened without delay.
Et kontraktarbejde var blevet pbegyndt, inden der var indget forpligtelser. Fakturaer var ikke blevet kontrolleret godt nok. Kontrakter var blevet žndret, uden at der var blevet udarbejdet en tillžgskontrakt (Retten reviderede belżb p i alt 360 000 euro svarende til 27 % af indkżbene under afsnit II). 
(4) In particular, six cases of purchases being made without a contract using just an order form, commencement of work for one contract before the commitment operations, inadequate checks on one contractorŐs invoices, amendments to contracts without the addition of new clauses (checks covered a total of 360 000 euro, i.e. 27 % of purchases made within the framework of Title II).
(5) En gennemgang af en stikprżve p 13 kontrakter viste, at samtlige kontrakter p nžr n var behžftet med mindst en anomali. Der blev i alt konstateret ikke mindre end 23 anomalier. 
(5) An examination of the 13 contracts in the sample revealed that all except one contained at least one anomaly; altogether no fewer than 23 anomalies were detected.
28.12.2005 DA Den Europžiske Unions Tidende C 332/91 10. 
28.12.2005 EN Official Journal of the European Union C 332/91 10.
Dataene om anlžgsaktiverne udarbejdes ved hjžlp af er fuldstžndige. 
The data concerning fixed assets are compiled with the integrity of the data recorded.
Narkotikacentret bżr anvende et plideligt elektroniske regneark, som ikke garanterer, at de registrerede data it-system til tilsynet med anlžgsaktiverne. 
A reliable computer system must aid of electronic calculation sheets, which does not guarantee the be used to monitor the fixed assets.
Vedtaget af Revisionsretten i Luxembourg p mżdet den 5. oktober 2005. 
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 5 October 2005.
C 332/92 DA Den Europžiske Unions Tidende 28.12.2005 Fžllesskabets kompetenceomrde i henhold til traktaten Narkotikacentrets kompetenceomrde som fastlagt i Rdets forordning (EŻF) nr. 302/93 Ledelse Narkotikacentrets disponible ressourcer i 2004 (data vedrżrende 2003) Produkter og tjenesteydelser i 2004 Fžllesskabet supplerer medlemsstaternes indsats for at begržnse narkotikarelaterede helbredsskader, herunder oplysning og forebyggelse. 
C 332/92 EN Official Journal of the European Union 28.12.2005 Areas of Community competence deriving from the Treaty Competencies of the Monitoring Centre as defined in Council Regulation (EC) No 302/93 Governance Resources made available to the Monitoring Centre in 2004 (2003 data) Products and services supplied in 2004 The Community complements the Member StatesŐ action in reducing drugs-related health damage, including information and prevention.
Ml Opgaver 1. 
Objectives Tasks 1.
At forsyne Unionen og dens Ń At indsamle og analysere Bestyrelsen En repržsentant for hver medlemsstat, to repržsentanter for Kommissionen og to kvalificerede videnskabsmžnd udpeget af Europa-Parlamentet. 
To provide the European Ń To collect and analyse The Management Board: Final Budget: Network: (Article 152(1) of the Treaty) Number of posts in establishment plan: 77 (63).
1) stillinger i henhold til stillingsfortegnelsen: 77 (63) Kilde: Narkotikacentret. medlemsstater med plidelige oplysninger. oplysninger p europžisk plan Ń At ivžrksžtte rundspżr-om narkotika-og narkotika-ger og indledende projek-misbrugsproblemerne og kon-ter. sekvenserne heraf. 12,2 millioner euro (10,5 millioner euro), heraf EF-tilskud: 96 % (89 %). Narkotikacentret driver et informationsnet til indsamling og udveksling af information benžvnt Čeuropžisk informationsnet for narkotika og narkotikamisbrugÇ (Reitox); dette net forbinder de nationale narkotikainformationsnet, de specialiserede centre i medlemsstaterne og informationssystemerne under de internationale organisationer, der samarbejder med Narkotikacentret. 
Source: Information forwarded by the Monitoring Centre. Union and its Member States data. with reliable information at Ń To make enquiries European level concerning and carry out preparatory drugs and drug addiction and actions. their consequences. euro), Staff numbers as at 31 December The Monitoring Centre runs a computerised network for the collection and exchange of information called the ÔÔEuropean Information Network on Drugs and Drugs AddictionŐŐ (Reitox); this network connects the national drug-information networks, the specialist centres in the Member States and the information systems of international organisations working with the Monitoring Centre.
Narkotikacentret skal fżrst og Ń At sikre, at dataene p fremmest analysere: europžisk plan bliver Direktżren Udpeget af bestyrelsen efter indstilling fra Kommissionen. antal besatte stillinger: 61 (54) + 22 (18) andre stillinger (hjžlpeansatte, 1. narkotikaefterspżrgslen, og hvordan den kan Ń At formidle plidelige kontraktansatte og vikarer) Publikationer begržnses oplysninger. 
Director: Appointed by the Management Board on the CommissionŐs proposal. Posts occupied: 61 (54). 1. the demand and reduc-Ń To publish reliable infor-tion of the demand for mation. + 22 (18) other staff (auxiliary contracts, contract staff and employment-agency staff) Publications: drugs; Ń To improve coordination between the national and Community actions.
Udvalget er sammensat af en repržsentant for hver medlemsstat. 
It is made up of one representative from each Member State.
Bestyrelsen kan udpege yderligere hżjst seks medlemmer p grundlag af disses sžrlige kvalifikationer. 
The Management Board may also appoint a maximum of six other members on the basis of their specific qualifications.
Ń operationelle: 54,5 (46,5) Ń administrative og it-stżtte: 20 (18) Ń blandede: 8,5 (7,5). Ń Statistisk oversigt og interaktivt websted med mere end 100 tabeller 3. internationalt samarbejde og den geopolitiske for-Ń At fremme integreringen deling af udbuddet af oplysninger om narko-4. 
Ń Annual report on the state of the drug problem in the European Union (20 language versions, publication and interactive website) 2. national and Community strategies and policies; Total staff: 83 (72) assigned to the following duties: 3. international cooperation and the geopolitics of supply; Ń To promote the incorporation of drug-related data into international programmes.
Ń Almindelig aktivitetsrapport (rlig, EN) tika i internationale pro-4. kontrollen med handelen grammer. 
Ń General report of activities (annual, EN) 5. the implications of drug use for producer, consumer and transit countries, including money-laundering.
Ekstern revision Revisionsretten. 
External audit: European Court of Auditors.
2. skabsforanstaltninger. Tabel 1 Det Europžiske Overvgningscenter for Narkotika og Narkotikamisbrug (Lissabon) Ansatte pr. 31. december 2004: Ń Publikationer i serien EMCDDA: 1 Mono-graph, 2 Risk assessments, 1 Insights Ń Snapshot 2004 Ń beretning og 10 publikationer om bestemte emner Ń offentliggżrelse og websted Ń Videnskabelige undersżgelser (20) Ń Pržsentationsbrochure (p de ti nye sprog) Ń Fuldstžndig omstrukturering af det centrale websted 
Ń Newsletter, Drugnet Europe (4 issues in five languages, 20 products) 2004: Ń Country situation summaries Ń for the 25 Member States (interactive website) Ń Publications in the EMCDDA series: 1 Monograph, 2 Risk assessments, 1 Insights Ń Snapshot 2004 Ń report and 10 thematic papers Ń publication and website Ń Scientific studies (20) Ń Presentation brochure (in the ten new languages) Ń Complete restructuring of main website
28.12.2005 DA Den Europžiske Unions Tidende C 332/93 Indtžgternes art Indtžgter opfżrt p regnskabsrets endelige budget Oppebrne indtžgter Udgifternes fordeling frem-bort- fżrte faldne bevil-bevil- linger linger Bevillinger fremfżrt fra de foregende regnskabsr bort-Tilskud fra Kommissionen 11 730 514 0 11 730 514 33 Afsnit I Personale (IOB) Afsnit II Tilskud fra Norge 6 171 1 479 5 998 1 444 5 831 1 088 122 218 356 35 80 80 61 18 Diverse indtžgter Formlsbestemte indtžgter Ń Phare 0 211 Driftsudgifter (IOB) Afsnit III Aktionsudgifter (OB) 267 267 210 57 Indtžgter Udgifter Bevillingerne p det endelige budget 12 244 12 488 IOB: ikke-opdelte bevillinger (belżbet for forpligtelsesbevillingerne og belżbet for betalingsbevillingerne er det samme). 
28.12.2005 EN Official Journal of the European Union C 332/93 Source of revenue Revenue entered in the final budget for the financial year Revenue collected Allocation of expenditure Appropriations carried over from previous financial years Commission subsidy Subsidy from Norway Miscellaneous revenue Phare assigned revenue 11 730 514 0 0 11 730 514 33 211 Title I Staff (NDA) Title II Administration (NDA) Title III Operating activities (DA) 6 171 1 479 5 998 1 444 5 831 1 088 122 356 218 35 80 80 61 18 267 267 210 57 Revenue Expenditure Final appropriations for the financial year 12 244 12 488 NDA: non-differentiated appropriations (commitment appropriations are equal in amount to payment appropriations).
OB: opdelte bevillinger (belżbet for forpligtelsesbevillingerne kan vžre forskelligt fra belżbet for betalingsbevillingerne). 
DA: differentiated appropriations (commitment appropriations may differ in amount from payment appropriations).
FB: forpligtelsesbevillinger (opdelte bevillinger). 
CA: commitment appropriations in the context of differentiated appropriations.
BB: betalingsbevillinger (opdelte bevillinger). 
PA: payment appropriations in the context of differentiated appropriations.
Tabel 2 Det Europžiske Overvgningscenter for Narkotika og Narkotikamisbrug Ń Budgetgennemfżrelsen i regnskabsret 2004 bevillinger forpligtelser betalinger disponible forpligtelser betalinger faldne bevillinger 1 469 ŃFB 4594 4509 Ń Ń 85 Ń Ń Ń Ń 1 452 ŃBB 4594 Ń 2342 1260 992 Ń Ń Ń Ń Formlsbestemteindtžgter Ń Ń Ń Ń Ń 223 218 201 22 I alt FB I alt BB 12 244 12 244 11 951 9 262 1 737 1 245 2 039 2 016 1 771 267 1 299 (1 000 euro) 170 C 332/94 DA Den Europžiske Unions Tidende Tabel 3 28.12.2005 (1 000 euro) 2003 (1) 9 300 421 335 67 10 122 5 189 80 555 267 2 057 1 469 500 10 117 5 1 626 221 21 Đ 1 584 6 295 Indtžgter Regnskabsrets udgifter Personale Ń Budgetafsnit I Det Europžiske Overvgningscenter for Narkotika og Narkotikamisbrug Ń Forvaltningsregnskab for regnskabsrene 2004 og 2003 Tilskud fra Kommissionen 11 730 Tilskud fra Norge 514 Formlsbestemte indtžgter 211 Diverse indtžgter 33 Betalinger 5 832 Fremfżrte bevillinger 122 Drifsudgifter Ń Budgetafsnit II Betalinger 1 088 Fremfżrte bevillinger 356 Aktionsudgifter Ń Budgetafsnit III (eksklusive formlsbestemte indtžgter) Betalinger afholdt over regnskabsrets betalingsbevillinger 2 342 Fremfżrte bevillinger 1 260 Formlsbestemte indtžgter (Phare og tredjelande) 201 Udgifter i alt (b) 11 200 Regnskabsrets resultat (a Đ b) 1 288 Saldo fremfżrt fra det foregende regnskabsr 295 Bevillinger, der er fremfżrt og bortfaldet 245 Indtžgter fra det foregende regnskabsr, som kan anvendes p ny, men som ikke er blevet det 15 Tilbagebetaling til Kommissionen Đ 3 Tilbagebetaling til Norge 81 Kursdifferencer Đ 1 Regnskabsrets saldo 1 920 (1) Tallene for 2003 er blevet berigtiget, s man kan se, hvordan de formlsbestemte indtžgter er blevet anvendt. 
C 332/94 EN Official Journal of the European Union Table 3 28.12.2005 (1 000 euro) 2003 (1) 9 300 421 335 67 10 122 5 189 80 555 267 2 057 1 469 500 10 117 5 1 626 221 21 Đ 1 584 6 295 European Monitoring Centre for Drugs and Drug Addiction Ń Revenue and expenditure accounts for the financial years 2004 and 2003 Subsidies from the Commission 11 730 Subsidies from Norway 514 Assigned revenue 211 Miscellaneous revenue 33 2004 Revenue Total revenue (a) 12 488 Budgetary expenditure for the financial year Staff Ń Title I of the budget Payments 5 832 Appropriations carried over 122 Administration Ń Title II of the budget Payments 1 088 Appropriations carried over 356 Operating activities Ń Title III of the budget (except assigned revenue) Payments against payment appropriations for the financial year 2 342 Appropriations carried over 1 260 Assigned revenue (Phare and third countries) 201 Total expenditure (b) 11 200 Outturn for the financial year (a Đ b) 1 288 Balance carried over from the previous financial year 295 Appropriations carried over and cancelled 245 Sums for re-use from the previous financial year not used 15 Refunds to the Commission Đ 3 Refunds to Norway 81 Exchange-rate differences Đ 1 Balance for the financial year 1 920 (2) (1) The data for the financial year 2003 have been processed again to enable use of the assigned revenue to be traced.
(2) Eksklusive ikke-udnyttede, fremfżrte Phare-bevillinger, som er bortfaldet (22 000 euro). 
(2) Does not take into account cancellations of Phare appropriations carried over and not used (22 000 euro).
C 332/96 DA Den Europžiske Unions Tidende 28.12.2005 NARKOTIKACENTRETS SVAR 7. 
C 332/96 EN Official Journal of the European Union 28.12.2005 THE MONITORING CENTREŐS REPLIES 7.
EMCDDAŐs endelige budget blev fżrst vedtaget i maj 2004 p grund af udvidelsen. 
The final budget of the EMCDDA was adopted only in May 2004 owing to enlargement.
Det har sledes vžret nżdvendigt at foretage adskillige overfżrsler for at kunne gennemfżre EMCDDAŐs arbejdsprogram. 
Therefore, it was necessary to make numerous transfers in order to ensure the implementation of the EMCDDAŐs work programme.
EMCDDA har med henblik p bedre forvaltning af sine kontrakter truffet fżlgende foranstaltninger: Ń mere pržcis planlžgning af indkżb gennem en bedre behovsdefinition Ń uddannelseskurser for forvaltende ansatte Ń udarbejdelse af standardmodeller for kontrakter Ń klarlžgning af de interne procedurer for indgelse af forpligtelser Ń 9. 
The EMCDDA has implemented the following measures in order to improve the management of its contracts: Ń a more precise procurement planning in terms of defining requirements, Ń training for managers, Ń the development of standard contract forms, Ń the clarification of the internal procedures used for commitments, Ń 9.
EMCDDA i september 2005 indfżrt en procedure, som bestr i at foretage mnedlige afstemninger, der underskrives af regnskabsfżreren og fremsendes til den anvisningsberettigede. 
EMCDDA put in place a monthly reconciliation procedure in September 2005, providing for the signature of the Accounting Officer and submission to the Authorising Officer.
EMCDDA indfżrer et medunderskriftssystem snarest muligt. 
The EMCDDA will implement a countersigning system as soon as possible.
Indfżrelsen af et nyt og bedre mžngde-og vžrdifortegnelsessystem har gjort det nżdvendigt at anvende regneark for at sikre kontinuitet i forvaltningen. 
The implementation of a new, more effective, inventory system made it necessary to use calculation sheets in order to ensure continuity of management.
Mžngde-og vžrdifortegnelsen for 2005 vil blive udarbejdet ved hjžlp af det nye system. indfżrelse af checklister til brug ved udbetalinger og andre budgettransaktioner. 
The closure of inventory 2005 will be based on this new system. the introduction of checklists for payments and other budgetary operations.
For at tage hżjde for Revisionsrettens bemžrkning har 
In order to take account of the CourtŐs observation, the
5.12.2008 DA Den Europžiske Unions Tidende BERETNING om rsregnskabet for Forvaltningsorganet for Undervisning, Audiovisuelle Medier og Kultur for regnskabsret 2007, med organets svar C 311/71 72 72 72 74 78 (2008/C 311/11) INDHOLD INDLEDNING .............................................................. 
5.12.2008 EN Official Journal of the European Union C 311/71 REPORT on the annual accounts of the Education, Audiovisual and Culture Executive Agency for the financial year 2007 together with the AgencyŐs replies (2008/C 311/11) CONTENTS INTRODUCTION ........................................................... STATEMENTOFASSURANCE .................................................
Organetssvar.............................................................. ........... 
TheAgencyŐsreplies................................................................... Paragraph Page 72 72 72 74 78 1-2 3-6