natgillin/translations-raw huggingface dataset:
Beretning om rsregnskabet for Det Europžiske Agentur for Forvaltning af det Operative Samarbejde ved Medlemsstaternes Ydre Gržnser for regnskabsret 2014 med agenturets svar 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 Đ 1 E eca-info@eca.europa.eu eca.europa.eu 
Report on the annual accounts of the European Agency for the Management of Operational Cooperation at the External Borders of the Member States for the financial year 2014 together with the Agency’s reply 12, rue Alcide De Gasperi - L - 1615 Luxembourg T (+352) 4398 – 1 E eca-info@eca.europa.eu eca.europa.eu
Det Europžiske Agentur for Forvaltning af det Operative Samarbejde ved Medlemsstaternes Ydre Gržnser (herefter "agenturet" eller "Frontex"), som ligger i Warszawa, blev oprettet ved Rdets forordning (EF) nr. 2007/20041. 
The European Agency for the Management of Operational Cooperation at the External Borders of the Member States (hereinafter “the Agency”, aka “FRONTEX”), which is located in Warsaw, was created by Council Regulation (EC) No 2007/20041.
Agenturets opgave er at samordne medlemsstaternes aktiviteter hvad angr forvaltning af de ydre gržnser (stżtte til operativt samarbejde, teknisk og operativ bistand samt risikoanalyse)2. 
The Agency's task is to coordinate the Member States' activities in the field of the management of external borders (support for operational cooperation, technical and operational assistance, and risk analysis)2.
1 2 3 4 EUT L 349 af 25.11.2004, s. 
1 2 3 4 OJ L 349, 25.11.2004, p.
Denne omfatter balancen og resultatopgżrelsen, pengestrżmsopgżrelsen, opgżrelsen over žndringer i nettoaktiver samt en oversigt over vžsentlige regnskabspraksis og andre forklarende bemžrkninger. 
These include the balance sheet and statement of financial performance, the cash flow table, the statement of changes in net assets and a summary of the significant accounting policies and other explanatory notes.
Denne omfatter regnskabet over resultatet af budgetgennemfżrelsen og bilaget til regnskabet over resultatet af budgetgennemfżrelsen. ADB057239DA04-15PP-CH075-15APCFIN-RAS-FRONTEX_2014-TR.docx 8.9.2015 
These comprise the budgetary outturn account and the annex to the budgetary outturn account. ADB057239EN04-15PP-CH075-15APCFIN-RAS-FRONTEX_2014-OR.doc 8.9.2015
Ledelsen er ansvarlig for at udarbejde et rsregnskab for agenturet, som giver et retvisende billede, og for, at de transaktioner, der ligger til grund for regnskabet, er lovlige og formelt rigtige5: a) Ledelsens ansvar med hensyn til agenturets rsregnskab omfatter udformning, gennemfżrelse og opretholdelse af et internt kontrolsystem, som sikrer, at der udarbejdes en rsopgżrelse, som giver et retvisende billede uden vžsentlig fejlinformation, uanset om denne skyldes besvigelser eller fejl, udvžlgelse og anvendelse af passende regnskabspraksis p grundlag af de regnskabsregler, Kommissionens regnskabsfżrer har fastlagt6, og udżvelse af regnskabsmžssige skżn, som er rimelige efter omstžndighederne. Den administrerende direktżr godkender agenturets rsregnskab, efter at agenturets regnskabsfżrer har udarbejdet det p grundlag af alle tilgžngelige oplysninger og skrevet en note, som vedlžgges regnskabet, og hvori han bl.a. erklžrer, at han har rimelig sikkerhed for, at regnskabet i alt vžsentligt giver et retvisende billede af agenturets finansielle stilling. b) Ledelsens ansvar med hensyn til de underliggende transaktioners lovlighed og formelle rigtighed og overholdelse af princippet om forsvarlig żkonomisk forvaltning omfatter udformning, gennemfżrelse og opretholdelse af et effektivt og produktivt internt kontrolsystem, hvori indgr tilstržkkelig overvgning og passende foranstaltninger, som kan forhindre uregelmžssigheder og besvigelser samt, hvis det er nżdvendigt, sikre, at der ivžrksžttes retlige procedurer med henblik p at inddrive uberettiget udbetalte eller anvendte midler. 
The Executive Director approves the annual accounts of the Agency after its accounting officer has prepared them on the basis of all available information and established a note to accompany the accounts in which he declares, inter alia, that he has reasonable assurance that they present a true and fair view of the financial position of the Agency in all material respects. (b) The management’s responsibilities in respect of the legality and regularity of the underlying transactions and compliance with the principle of sound financial management consist of designing, implementing and maintaining an effective and efficient internal control system comprising adequate supervision and appropriate measures to prevent irregularities and fraud and, if necessary, legal proceedings to recover funds wrongly paid or used.
I forbindelse med udarbejdelsen af denne beretning og revisionserklžring tog Retten det revisionsarbejde, der er udfżrt af uafhžngige eksterne revisorer i relation til agenturets regnskab, med i betragtning som fastsat i artikel 208, stk. 4, i EU's finansforordning8. 
In preparing this report and Statement of Assurance, the Court considered the audit work of the independent external auditor performed on the Agency’s accounts as stipulated in Article 208(4) of the EU Financial Regulation8.
8 4 Europa-Parlamentets og Rdets forordning (EU, Euratom) nr. 
10. The comments which follow do not call the Court’s opinions into question. 8 4 Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (OJ L 298, 26.10.2012, p.
BEMŽRKNINGER OM TRANSAKTIONERNES LOVLIGHED OG FORMELLE RIGTIGHED 11. 
COMMENTS ON THE LEGALITY AND REGULARITY OF TRANSACTIONS 11.
Der blev konstateret betydelige forbedringer i svel den forudgende som den efterfżlgende kontrol af de udgifter, som samarbejdslandene havde anmeldt i henhold til tilskudsaftaler. 
Considerable improvements were noted in both ex ante and ex post verifications of expenditure claimed by cooperating countries under grant agreements.
Samarbejdslandenes dokumentation for de anmeldte udgifter er imidlertid ikke altid fyldestgżrende. 
However, documentation from cooperating countries supporting the expenditure claimed is not always sufficient.
Der blev heller ikke anmodet om revisionsattester, selv om gennemfżrelsesbestemmelserne til EUŐs finansforordning anbefaler det for tilskud over bestemte belżbsgržnser9. 
Moreover, no audit certificates were requested, although the rules of application of the EU’s Financial Regulation recommend this for grants above specific thresholds9.
Revisionsattester ville give yderligere sikkerhed for transaktionernes lovlighed og formelle rigtighed. 
Audit certificates would add further assurance on the legality and regularity of grant transactions.
BEMŽRKNINGER OM BUDGETFORVALTNINGEN 12. 
COMMENTS ON BUDGETARY MANAGEMENT 12.
Der blev fremfżrt et stort belżb i forpligtede bevillinger under afsnit II (administrationsudgifter), nemlig 4,5 millioner euro eller 36 % (2013: 2,4 millioner euro eller 27 %), og under afsnit III (aktionsudgifter), nemlig 28,4 millioner euro eller 44 % (2013: 29,2 millioner euro eller 47 %). 
The level of carry-overs for committed appropriations was high for title II (administrative expenditure) at 4,5 million euro, i.e. 36 % (2013: 2,4 million euro, i.e. 27 %) and title III (operational expenditure) at 28,4 million euro, i.e. 44 % (2013: 29,2 million euro, i.e. 47 %).
For afsnit II's vedkommende vedrżrte fremfżrslerne primžrt indkżb foretaget ved rets udgang i forbindelse med flytningen til agenturets nye bygning i december 2014. 
For title II, the main reason is year-end purchases related to the move to the agency’s new building in December 2014.
For s vidt angr afsnit III skyldtes det store belżb i fremfżrsler primžrt, at agenturets aktioner er flerrige, og at der i oktober 2014 blev godkendt en supplerende budgetbevilling p 4,2 millioner euro. 
For title III, high carry-overs mainly result from the multiannual nature of the agency’s operations and the approval of an additional 4,2 million euro budget in October 2014.
ANDRE BEMŽRKNINGER 13. 
OTHER COMMENTS 13.
Det store og stadigt stigende antal tilskudsaftaler og omfanget af de dertil knyttede udgifter, som Frontex skal kontrollere og godtgżre, rejser spżrgsmlet om, hvorvidt der kan anvendes mere effektive og omkostningseffektive alternative finansieringsmekanismer. 
The high and constantly increasing number of grant agreements and the magnitude of related expenditure to be verified and reimbursed by FRONTEX raise the question whether more efficient and cost-effective alternative funding mechanisms could be used.
Beregningen af bidrag fra associerede Schengenlande (Schweiz, Liechtenstein, Island og Norge) skal forbedres for bedre at afspejle de dertil knyttede retlige bestemmelser10. 
There is a need to refine the calculation of contributions from Schengen associated countries (Switzerland, Liechtenstein, Iceland and Norway) to better reflect the related legal provisions10.
For eksempel bżr beregningen baseres p det endelige og ikke det budgetterede rlige tilskud fra Kommissionen. 
For example, the calculation should be based on the final instead of the budgeted annual subsidy received from the Commission.
Bidragene til agenturets budget fra Det Forenede Kongerige og Irland (som er lande uden for Schengen) har ligget stabilt i mange r p trods af, at viften af aktiviteter, som de deltager i, er blevet udvidet betydeligt. 
Contributions to the Agency’s budget from the United Kingdom and Ireland (which are non-Schengen countries) have remained stable for many years despite the considerably extended range of activities in which they are involved. A review of their contributions is therefore overdue.
OPFŻLGNING P DE SENESTE RS BEMŽRKNINGER 16. 
FOLLOW-UP OF PREVIOUS YEARS’ COMMENTS 16.
En oversigt over de korrigerende foranstaltninger, der er truffet som reaktion p de bemžrkninger, Retten har fremsat de seneste r, vises i bilag I. Vedtaget af Afdeling IV, der ledes af Milan Martin CVIKL, medlem af Revisionsretten, i Luxembourg p mżdet den 8. september 2015. 
An overview of the corrective actions taken in response to the Court's comments from the previous years is provided in Annex I. This Report was adopted by Chamber IV, headed by Mr Milan Martin CVIKL, Member of the Court of Auditors, in Luxembourg at its meeting of 8 September 2015.
10 Aftale mellem Det Europžiske Fžllesskab p den ene side og Det Schweiziske Forbund og Fyrstendżmmet Liechtenstein p den anden side om vilkrene for disse staters deltagelse i Det Europžiske Agentur for Forvaltning af det Operative Samarbejde ved EU-medlemsstaternes Ydre Gržnser (EUT L 243 af 16.9.2010, s. 
For the Court of Auditors Vítor Manuel da SILVA CALDEIRA President 6 those States in the European Agency for the Management of Operational Cooperation at the External Borders of the Member States of the European Union (OJ L 243, 16.9.2010, p.
4), aftale mellem Det Europžiske Fžllesskab og Republikken Island og Kongeriget Norge om vilkrene for disse staters deltagelse i Det Europžiske Agentur for Forvaltning af det Operative Samarbejde ved EU-medlemsstaternes Ydre Gržnser (EUT L 188 af 20.7.2007, s. 
4); Arrangement between the European Community and the Republic of Iceland and the Kingdom of Norway on the modalities of the participation by those States in the European Agency for the Management of Operational Cooperation at the External Borders of the Member States of the European Union (OJ L 188, 20.7.2007, p.
P Revisionsrettens vegne Vtor Manuel da SILVA CALDEIRA Formand 6 ADB057239DA04-15PP-CH075-15APCFIN-RAS-FRONTEX_2014-TR.docx 8.9.2015 Opfżlgning p de seneste rs bemžrkninger 1 Bilag I Rettens bemžrkning Som ret fżr er overfżrslerne for store og ikke i overensstemmelse med princippet om budgettets etrighed. 
ADB057239EN04-15PP-CH075-15APCFIN-RAS-FRONTEX_2014-OR.doc 8.9.2015 Follow-up of previous years’ comments 1 Annex I Court ́s comment As in the previous year, the level of carry-overs is excessive and at odds with the budgetary principle of annuality.
Inden for det fremfżrte belżb fremfżrte agenturet samlede forpligtelser p 5,1 million euro. 
Within the total amount carried over, the Agency carried over global commitments of 5,1 million euro.
Agenturets finansielle bestemmelser indeholder imidlertid ikke et klart grundlag for en sdan fremfżrsel. 
The Agency’s Financial Regulation however does not provide a clear basis for such a carry-over.
I 2011 finansierede agenturet tilskud til fžlles aktioner med i alt 74 millioner euro. 
In 2011, the Agency financed grants for joint operations amounting to 74 million euro.
Agenturet udfżrer rimelighedskontrol, men det anmoder normalt ikke modtagerne (medlemsstater og associerede Schengenlande) om dokumentation, s det kan kontrollere udgifterne og afhjžlpe risikoen for, at der anmeldes udgifter, som ikke er stżtteberettigede. 
In order to verify the expenditure claimed by the beneficiaries (Member States and Schengen Associated Countries), the Agency, although it performs reasonableness checks, does not usually request supporting documentation that would address the risk of ineligible expenditure.
Retten konstaterede, at der fortsat var svagheder i forbindelse med afstemningen af leverandżrernes angivelser med de tilsvarende registreringer i agenturet. 
Weaknesses were still noted in the system for reconciling suppliers’ statements with the corresponding records at the Agency.
Agenturets budget for 2012 belżb sig til 89,6 millioner euro, hvoraf 21,8 millioner euro (25 % af de forpligtede bevillinger) blev fremfżrt til 2013. 
Year 2012 2012 2013 2013 2013 Status of corrective action (Completed / Ongoing / Outstanding / N/A) N/A Ongoing Ongoing N/A Completed 2 Court ́s comment The Agency’s 2012 budget amounted to 89,6 million euro of which 21,8 million euro (25 % of committed appropriations) were carried over to 2013.
Fremfżrslerne vedrżrende afsnit III (aktionsudgifter) androg 19,6 millioner euro. 
Carry-overs related to title III (operational expenditure) amounted to 19,6 million euro.
Det var temmelig vanskeligt at afstemme leverandżrernes angivelser ved rets udgang. 
By the end of February 2013, 1,1 million euro of these carry-overs had been cancelled.
Leverandżrsaldiene bżr overvges mere regelmžssigt, og forskellene bżr analyseres hurtigere. 
There is a need to monitor supplier balances more regularly and to analyse differences in a more timely manner.
Omkring 32 millioner euro eller 35 % af de forpligtede 2013-bevillinger blev fremfżrt til 2014. 
Some 32 million euro or 35 % of committed 2013 appropriations were carried over to 2014.
Agenturets aktioner er flerrige, og den forhżjede risiko for uforudsete begivenheder er en sžrlig udfordring i forbindelse med den rlige budgetplanlžgning og -gennemfżrelse, men det burde alligevel vžre muligt at forbedre budgetovervgningen med henblik p at reducere omfanget af fremfżrsler. 
Although the multiannual nature of the Agency’s operations and the heightened risk of unforeseen events represent a particular challenge in respect of annual budget planning and implementation, there is still scope for improved budget monitoring to help reduce the level of carry-overs.
Fremfżrslerne omfatter en samlet forpligtelse p 5,2 millioner euro, som er det belżb, der blev til overs fra et supplerende tilskud p 8,2 millioner, som budgetmyndigheden stillede til rdighed ved udgangen af 2013 til džkning af uforudsete og hastende operationelle behov. 
The carry-overs include global commitments of 5,2 million euro, which are the left-over balance of an 8,2 million euro additional subsidy made available by the budgetary authorities towards the end of 2013 to deal with unforeseen and urgent operational needs.
Selv om der blev indget en samlet forpligtelse til džkning af aktioner i tilknytning hertil i 2014, indeholder agenturets finansielle bestemmelser ikke et klart grundlag for en sdan fremfżrsel. 
Although the global commitment was made to cover the related operations in 2014, the Agency’s financial regulation does not provide a clear basis for such carry-overs.
I 2013 foretog agenturet 29 budgetoverfżrsler til et samlet belżb af 12,2 millioner euro. 
3 Court ́s comment In 2013, 29 budgetary transfers amounting to 12,2 million euro were made.
Dette skyldes til dels, at de nżdvendige midler til aktionerne var blevet overfżrt fra andre budgetposter, indtil det supplerende tilskud blev stillet til rdighed. 
This is partly due to the fact that funds needed for operations had been transferred from other budget lines until the additional subsidies were made available.
3 Rettens bemžrkning Frontex blev operationelt i 2005 og har hidtil fungeret p basis af korrespondance og udveksling med vžrtsmedlemsstaten. 
Frontex became operational in 2005 and has, to date, worked on the basis of correspondence and exchanges with the host Member State.
Der er imidlertid ikke indget en džkkende hjemstedsaftale mellem agenturet og medlemsstaten. 
However a comprehensive headquarters agreement between the Agency and the Member State has not been signed.
En sdan aftale ville gżre de vilkr, som agenturet og dets ansatte arbejder under, mere gennemsigtige. r 2013 Korrigerende foranstaltning (Afsluttet/I gang/Ikke igangsat/Ikke relevant) I gang ADB057239DA04-15PP-CH075-15APCFIN-RAS-FRONTEX_2014-TR.docx 8.9.2015 
Such an agreement would further promote transparency in respect of the conditions under which the Agency and its staff operate.
Artikel 74: "Rdet vedtager foranstaltninger med henblik p at sikre administrativt samarbejde mellem de kompetente myndigheder i medlemsstaterne p de omrder, der er omfattet af dette afsnit, og mellem disse myndigheder og Kommissionen. [...]" Artikel 77, stk. 
Article 74: “The Council shall adopt measures to ensure administrative cooperation between the relevant departments of the Member States in the areas covered by this title, as well as between those departments and the Commission. (...)”
Ml Frontex blev oprettet med henblik p at forbedre den integrerede forvaltning af EU-medlemsstaternes ydre gržnser. 
Objectives Frontex was established with a view to improving the integrated management of the external borders of the Member States of the EU.
2 Ledelse h) at udvikle og drive informationssystemer til udveksling af oplysninger, herunder ICONet i) at yde den nżdvendige bistand til udvikling og drift af et europžisk gržnseovervgningssystem (EUROSUR). 
2 Governance (i) to provide necessary assistance to the development and operation of a European border surveillance system (EUROSUR).
Bestyrelsen Sammensžtning En repržsentant for hver medlemsstat, to repržsentanter for Kommissionen og en repržsentant pr. associeret Schengenland. 
Management Board Composition One representative of each Member State (MS) + two representatives of the Commission + one representative per Schengen Associated Country (SAC).
Opgaver a) At udnžvne den administrerende direktżr b) at vedtage agenturets almindelige beretning c) at vedtage agenturets arbejdsprogram d) at opstille procedurer for beslutningstagningen vedrżrende agenturets operative opgaver e) at udfżre sine opgaver i forbindelse med agenturets budget f) at udżve disciplinžrmyndighed over (vice)direktżren g) at fastsžtte sin forretningsorden h) at fastlžgge agenturets organisationsplan og vedtage agenturets personalepolitik i) at godkende agenturets flerrige plan. 
Tasks (a) ToappointtheExecutiveDirector; (b) to adopt the general report of the Agency; (c) to adopt the Agency’s Programme of Work; (d) to establish procedures for taking decisions related to the operational tasks of the Agency; (e) tocarryoutitsfunctionsrelatingtotheAgency’sbudget; (f) to exercise disciplinary authority over the (Deputy) Executive Director; (g) toestablishitsRulesofProcedure; (h) to establish the organisational structure of the Agency and adopt the Agency’s staff policy; (i) to adopt the Agency’s multiannual plan.
Den administrerende direktżr Udnžvnes af bestyrelsen efter forslag fra Kommissionen. 
Executive Director Appointed by the Management Board on a proposal from the Commission.
Dechargemyndighed Europa-Parlamentet efter henstilling fra Rdet. 
Discharge authority European Parliament acting on a recommendation of the Council.
Endeligt budget 97,9 (93,95) millioner euro. Tilskud fra Unionen 86,6 (87,7) millioner euro Ansatte pr. 31. december 2014 I henhold til stillingsfortegnelsen Midlertidigt ansatte: planlagte stillinger 152 (153) - besatte stillinger: 149 (142) Andre stillinger Kontraktansatte: planlagte stillinger 87* (87) - besatte stillinger: 85* (82) Udstationerede nationale eksperter: planlagte stillinger 78 (78) - besatte stillinger 77 (76)** Antal stillinger i alt: 317 (318) - heraf besatte 311 (300) Fordelt p fżlgende opgaver: operationelle 218 (227) - administrative 93 (91) Agenturets disponible ressourcer i 2014 (2013) ADB057239DA04-15PP-CH075-15APCFIN-RAS-FRONTEX_2014-TR.docx 8.9.2015 
Final Budget 97,9 (93,95) million euro Union subsidy 86,6 (87,7) million euro Staff as at 31 December 2014 Establishment plan Temporary staff planned: 152 (153) - Temporary staff posts occupied: 149 (142) Other posts Contract staff planned: 87* (87) - Contract staff posts occupied: 85* (82) Seconded National Experts planned: 78 (78) - Seconded National Experts posts occupied: 77 (76)** Total staff posts: 317 (318) - of which occupied: 311 (300) Assigned to the following tasks: operational 218 (227) – administrative 93 (91) *4 CAs from the Relex grant are not included ** N° of occupied posts (77) contain: 75 regular SNEs and 2 cost-free SNEs; 1 Resources made available to the Agency in 2014 (2013) ADB057239EN04-15PP-CH075-15APCFIN-RAS-FRONTEX_2014-OR.doc 8.9.2015
En stilling til en udstationeret national ekspert er stadig ledig. Risikoanalyseenheden udarbejdede 60 (79) strategiske rapporter, herunder 10 almindelige rsrapporter, 3 skržddersyede rapporter, 14 kvartalsrapporter med situationsopdateringer og analyser for EU-medlemsstater og udvalgte regioner, der stżder op til EU, 39 strategiske overvgningsrapporter, 456 (510) analytiske produkter til stżtte for planlžgningen, gennemfżrelsen og evalueringen af fžlles aktioner, 25 (81) rapporter/bidrag af andre typer, herunder briefinger til agenturets ledelse, Europa-Kommissionen og andre, testede og lancerede en ny mnedlig procedure for analytisk rapportering, offentliggjorde 7 (7) strategiske rapporter til offentligheden p agenturets websted. 
3 Products and services in 2014 (2013) SNE post is still vacant Risk Analysis Unit (RAU) produced 60 (79) strategic reports including 10 regular annual reports, 3 tailored reports, 14 quarterly reports with situational updates and analysis in MSs, and selected regions neighboring the EU, 39 strategic monitoring reports; 456 (510) analytical products supporting the planning, implementation and evaluation of Joint Operations; 25 (81) reports/contributions of other types, including briefings for the Agency’s Management, the EU Commission and others; tested and launched a new monthly process of analytical reporting; published 7 (7) strategic reports for the general public via the Agency website.
Der blev arrangeret 4 (4) ordinžre mżder i Frontex' risikoanalysenetvžrk (Risk Analysis Network), 2 (5) mżder i det specialiserede netvžrk med medlemsstater om EU-dokumentforfalskning (EU Document Fraud), 2 (4) mżder om taktisk risikoanalyse, 9 (10) regionale ekspertmżder/konferencer og 2 (1) regionale tekniske workshopper. 
4 (4) regular Frontex Risk Analysis Network meetings, 2 (5) meetings of the specialist network with MSs on EU Document Fraud, 2 (4) Tactical Risk Analysis meetings, 9 (10) regional expert meetings/conferences and 2 (1) regional technical workshops were organized.