natgillin/translations-raw huggingface dataset:
C 69/22 DA De Europžiske Fžllesskabers Tidende 2.3.2001 Mio. ECU/EUR 600 550 500 450 400 350 300 250 200 150 100 50 0 Samlet belżb for korrektioner i overensstemmelsesbeslutningerne pr. 1.3.2000 Samlet belżb for korrektioner i de rlige beslutninger om regnskabsafslutning Korrektioner i beslutningerne om regnskabsafslutning i alt Figur 2 Regnskabsafslutning, korrektioner (1991-1998) 1991 1992 1993 1994 1995 Regnskabsr 1996 1997 1998 75. 
Clearance of EAGGF accounts. C 69/22 EN Official Journal of the European Communities 2.3.2001 Mio ECU/EUR 600 550 500 450 400 350 300 250 200 150 100 50 0 Total amount of corrections in the conformity decisions as at 1.3.2000 Total amount of corrections in the financial decisions Total amount of corrections in the clearance decisions Graph 2 Clearance of accounts corrections (1991-1998) 1991 1992 1993 1994 1995 Financial Year 1996 1997 1998 75.
Der gives ganske vist en grundig redegżrelse, men den er samtidig meget kompliceret. 
Although the presentation is consistent it is also complicated.
Den centrale oplysning, nemlig vžrdien af korrektionerne, fremgr ikke af de offentliggjorte beslutninger; den figurerer kun i de resu-mer, som ikke offentliggżres. Derimod fremgr vžrdien af korrektionerne tydeligt af overensstemmelsesbeslutningerne. 
The key information that does not appear in the published decisions is the value of corrections, which can only be found in the unpublished summary document whereas the conformity decisions clearly show the value of corrections.
Det er den samlede vžrdi af korrektionerne Ń minus korrektioner for forsinkede betalinger og andre ČautomatiskeÇ korrektioner (som jo ikke kan anvendes til mling af regnskabsafslutningskontorets effektivitet) Ń som bżr vžre udgangspunktet for enhver sammenligning. 
The total value of corrections excluding late payments and other Ôauto-maticŐ corrections, (since they are not measures of the effectiveness of the clearance unit) should be the starting point for any comparisons.
Tabel 6 viser disse belżb for rene 1991 til 1998. 
Table 6 presents these amounts for the years 1991 to 1998.
Kun regnskabsrene 1991 til 1995 er afsluttet, og de sidste korrektioner vedrżrende regnskabsret 1996 vil muligvis fżrst blive besluttet ved udgangen af 2000. 
Only years 1991 to 1995 are closed, the last corrections affecting the 1996 financial year may not be decided until the end of 2000.
De meget begržnsede data, der foreligger, tyder p, at de korrektioner, der er omfattet af de rlige beslutninger om regnskabsafslutning, kun udgżr en meget lille del af de samlede korrektioner for et givet r (se figur 2). 
The very limited data available suggests that corrections made in the context of the financial decisions represent a very small part of the total corrections for a given year (see Graph 2).
I et dokument, der er udarbejdet som svar p nogle spżrgsml fra udvalget af uafhžngige eksperter, har Kommissionen anfżrt, at de rlige beslutninger om regnskabsafslutning omfatter beskedne bogfżringsjusteringer og andre fejl, og at den reviderede procedure nżdvendigvis vil medfżre, at det vil tage lang tid at vedtage overensstemmelsesbeslutningen og foretage de endelige korrektioner for et givet regnskabsr. 
The Commission has stated in a document produced in response to questions put to it by the Committee of Independent Experts that the financial clearance corrections concern Ômodest bookkeeping adjustments and other errorsŐ and that Ôthe reformed procedure necessarily leads to long delays in making final conformity corrections in respect of a given yearŐ.
I de rlige beslutninger om regnskabsafslutning godkendes udgifterne, men disse beslutninger foregriber ikke Kommissionens senere overensstemmelsesbeslutninger, der normalt džkker to til tre r og tržffes med forskellige intervaller, nr forligsproceduren er afsluttet. 
The expenditure is cleared in the financial decisions without prejudice to subsequent conformity decisions which usually cover two or three years and are taken at irregular intervals as and when the conciliation procedure has run its course.
77. Den rlige attestering af betalingsorganernes regnskaber har som helhed medfżrt stżrre ansvarlighed. 
The annual certification of the paying agenciesŐ accounts has 77. improved the general level of financial accountability.
Kravet om opfyldelse af godkendelseskriterier, isžr med hensyn til intern kontrol, har resulteret i, at man i hżjere grad fżler sig ansvarlig for at beskytte EFŐs finansielle interesser. 
The need to meet accreditation criteria, in particular regarding internal control, has increased/instilled a greater sense of responsibility for the protection of the CommunityŐs financial interests.
Der kan ikke vžre tvivl om, at indfżrelsen af det integrerede forvaltnings-og kontrolsystem (IFKS) har haft vžsentlig betydning med hensyn til at forhindre ukorrekte betalinger. 
There can be no doubt that the implementation of the integrated administration and control system (IACS) has had a major impact on the prevention of irregular payments.
Brugen af teknikker som f.eks. telemling via satellit, luftfotografering, risikoanalyse og kontrol af tilfžldigt udvalgte stikprżver har haft stor afskržkkende effekt. 
The use of techniques such as satellite remote-sensing, aerial photography, risk analysis and random sampling have a strong deterrent effect.
Muligheden for at foretage krydskontrol af ansżgninger er ligeledes med til at żge sandsynligheden for, at ukorrekte ansżgninger og svindel afslżres. 
The ability to cross-check claims further increases the likelihood of detection of false claims.
Kommissionen har besluttet kun at foretage korrektioner, hvis medlemsstaterne ikke inden for en rimelig frist tržffer de fornżdne korrigerende foranstaltninger for at rette de fejl, de attesterende organer har pvist. 
The Commission has undertaken only to make corrections if the Member States themselves fail to take timely corrective action for errors detected by the Certifying Bodies.
Der vil muligvis blive foretaget omfattende korrektioner i lżbet af de nžste to r (2000-2001) som fżlge af OLAFŐs gennemgang af fordringer, som har vžret udestende i lang tid (jf. 2.3.2001 DA De Europžiske Fžllesskabers Tidende C 69/23 punkt 16). 
Significant corrections may be made over the next two years (2000 and 2001) as a result of the work on long outstanding 2.3.2001 EN Official Journal of the European Communities C 69/23 debts by OLAF (see paragraph 16).
Andre korrektioner, der foretages som fżlge af overensstemmelsesrevisioner foretaget af kontoret for regnskabsafslutning, kan ligeledes forventes at żge korrektionernes samlede vžrdi p kort sigt. 
Other corrections resulting from the clearance unitŐs conformity audits are also likely to increase the total value of corrections in the short term.
P mellemlang sigt skulle vžrdien af korrektioner falde, efterhnden som IFKS bliver mere effektivt og fr et stżrre anvendelsesomrde. 
In the medium term the value of corrections should decrease as the effectiveness and scope of IACS increases.
Udskillelser 81. 
Disjunctions 81.
I hvert af regnskabsrene 1996-1998 er der blevet udskilt betydelige belżb (28 500 millioner euro i alt). 
For each of the years 1996 to 1998 there have been significant disjunctions (28 500 million euro in total).
Det meget store belżb skyldes, at samtlige udgifter, der er anmeldt af det pgžldende betalingsorgan, udskilles, selv om det kun er en del af dem, der anfžgtes. 
The huge amounts involved are due to the fact that all the expenditure declared by the paying agency is disjoined, even though only part of it is called into question.
Det tager ti mneder at afslutte regnskaberne for de udgifter, der er udskilt fra april-beslutningen, mod tidligere tre (se tabel 1). 
The time taken to clear the expenditure disjoined under the April financial decision has increased from three to 10 months (see Table 1).
Forsinkede betalinger til stżttemodtagerne 82. 
Late payments to beneficiaries 82.
296/96 (1) gżres der rede for, hvordan betalingerne til medlemsstaterne skal nedsžttes, nr de ikke selv har betalt udgifterne inden for de frister, der er fastsat af Kommissionen (i forordningen opereres der med en tolerance p 4 %). 
Commission Regulation (EC) No 296/96 (1) explains how payments to Member States must be reduced when they have failed to make the payments by the deadlines set by the Commission (a 4 % tolerance is allowed under the Regulation).
De reguleringer, der er foretaget som fżlge af forsinkede betalinger, fremgr af tabel 6. 
Adjustments for late payments are shown in Table 6.
For perioden fra 1994 til 1998 udgżr de kun 8 % af den samlede vžrdi, systemet oprindeligt havde beregnet. 
For the period 1994 to 1998, they represent just 8 % of the total value initially determined by the system.
Medlemsstaterne har givet mange begrundelser for, hvorfor de ikke burde straffes for at have udbetalt belżbene for sent, og Kommissionen har accepteret disse begrundelser. 
Member States have put forward many reasons why they should not be penalised for making late payments and these have been accepted by the Commission.
I den tredje overensstemmelsesbeslutning i 1996 nedsatte Kommissionen f.eks. kun betalingerne med 25,2 millioner euro i stedet for de 271,7 millioner euro, den oprindeligt havde beregnet. 
For example, in 1996, of the 271,7 million euro initially calculated, only 25,2 million euro was retained by the Commission in its third conformity decision.
Beslutningerne om at reducere de beregnede nedsžttelser blev truffet Čad hocÇ p baggrund af de oplysninger, medlemsstaterne havde fremsendt, og som Kommissionen accepterede efter mange diskussioner og efter igen at have gennemget dokumentationen. 
Reductions were decided on an Ôad-hocŐ basis, given the information sent by the Member States which was accepted by the Commission after many discussions and review of the supporting documents.
Reduktionerne vedrżrer bogfżringsfejl (53 millioner euro for Gržkenland), at Italien fik fristen forlžnget, s man kunne foretage de supplerende kontroller, Kommissionen havde (1) Kommissionens forordning (EF) nr. 296/96 af 16. februar 1996 om de oplysninger, som medlemsstaterne skal fremsende, og om mnedlig bogfżring af de udgifter, der finansieres gennem EUGFL, Garantisektionen, og om ophžvelse af forordning (EŻF) nr. 
The reductions relate to bookkeeping errors (53 million euro for Greece); an extension granted to Italy to carry out supplementary controls asked for by the Commission (154 million euro); and an increase in delays in (1) Commission Regulation (EC) No 296/96 of 16 February 1996, on data to be forwarded by the Member States and the monthly booking of expenditure financed under the Guarantee Section of EAGGF and repealing Regulation (EEC) No 2776/88 (OJ L 39, 17.2.1996, p.
5). bedt om (154 millioner euro), og at det tog lžngere tid for Det Forenede Kongerige at f lżst de problemer, der opstod under revisionen af betalingssystemet. 
5). respect of problems encountered when changing the payments system for the United Kingdom.
Det er Kommissionens opgave at vurdere medlemsstaternes begrundelser for de forsinkede betalinger. 
It is the CommissionŐs task to assess the justifications for late payments put forward by the Member States.
Dette aspekt af regnskabsafslutningskontorets arbejde anses imidlertid af Kommissionen for at indebžre meget begržnsede risici og prioriteres derfor ikke sžrligt hżjt. 
However, this aspect of the work is considered to be low risk by the Commission and consequently is not given priority.
Selv om de belżb, der i fżrste omgang beregnes p grundlag af systemet, siden 1996 har vžret langt hżjere end den samlede vžrdi af de faktisk foretagne korrektioner, har man ikke beskžftiget sig noget videre med dette aspekt af regnskabsafslutningen. 
Despite the fact that since 1996 the sums initially determined by the system are far greater than the total value of the corrections made, this aspect has received little attention.
Decharge 85. 
Discharge 85.
Et af de vžsentligste kritikpunkter ved den gamle ordning var, at det tog s lang tid at f afsluttet regnskaberne og meddele decharge. 
One of the major criticisms of the old system was the time it took to clear the accounts and consequently to grant discharge.
Det fremgr af tabel 1, at indfżrelsen af den reviderede ordning endnu ikke har haft nogen indvirkning p den tid, det tager at afslutte regnskaberne. 
Table 1 shows that the introduction of the reformed system has not yet had an impact on the time taken to clear the accounts.
Det er endnu for tidligt at sige noget om, hvilken virkning Ń om nogen overhovedet Ń den reviderede regnskabsafslutningsprocedure vil f for meddelelsen af decharge. 
It is too early to say what impact, if any, the reformed clearance procedure will have on the discharge.
Parlamentet meddelte decharge for EUGFL-regnskabsrene 1993-1995 i juli 2000. 
The discharge for the EAGGF 1993 to 1995 was granted by the Parliament in July 2000.
Dechargemyndigheden har endnu ikke taget stilling til 1996, p trods af at regnskabsafslutningen var fžrdig i juli 1997. 
1996 has yet to be considered by the discharge authority despite the fact that the financial clearance was completed in July 1997.
KONKLUSION 87. 
CONCLUSIONS 87.
Der er stadigvžk for mange betalingsorganer, og antallet forventes at stige yderligere. 
There are still too many paying agencies and the number is likely to increase.
Kommissionen bżr opfordre medlemsstaterne til at rationalisere betalingsorganerne. 
The Commission should encourage Member States to rationalise their paying agency structure.
Nogle af betalingsorganernes struktur er meget vagt defineret, og for mange af dem opfylder ikke alle godkendelseskriterierne (jf. punkt 9-12). 
Some paying agencies are poorly defined and too many fail to meet all of the accreditation criteria (see paragraphs 9 to 12).
Det sidstnžvnte problem giver specielt anledning til bekymring, nr de pgžldende betalingsorganer er blandt dem, der anmelder flest udgifter (jf. punkt 13-25). 
The latter is of particular concern where these are amongst the largest in expenditure terms (see paragraphs 13 to 25).
Uddelegering af opgaver og opnelse af den nżdvendige sikkerhed for, at toldkontrollen er udfżrt tilfredsstillende, giver fortsat anledning til store problemer (jf. punkt 20-22). 
Delegation of tasks and obtaining the necessary assurance that customs controls have been satisfactorily performed continue to cause major problems (see paragraphs 20 to 22).
Det er Rettens opfattelse, at forligsproceduren ikke har vžret tilstržkkeligt effektiv, og at forligsorganet bżr tage klar stilling til alle de sager, det fr forelagt, og fremkomme med konkrete forslag til, hvor store korrektioner der bżr foretages. 
The Court considers that the conciliation procedure has been insufficiently effective and that the Conciliation Body should take a clear position on all cases presented to it and come up with concrete suggestions with regard to the level of correction that should be applied.
Det samlede belżb for korrektioner for et givet r har hidtil vžret lavere under den reviderede ordning end under den gamle (jf. punkt 74). 
The total amount of corrections for a given year has so far been lower under the reformed system than it was under the old (see paragraph 74).
Det skyldes til dels, at man endnu ikke har truffet alle de overensstemmelsesbeslutninger, der vedrżrer 1996. 
This is partly due to the fact that not all of the conformity decisions affecting 1996 have yet been taken.
Andre faktorer, der ogs kan have spillet ind, er bedre kontrol, fżr der 
Other factors that may also have an impact are: better pre-payment
C 69/24 DA De Europžiske Fžllesskabers Tidende 2.3.2001 foretages betalinger (IFKS) (jf. punkt 78), 24-mnedersreglen, det forhold, at fejl, der afdžkkes af de attesterende organer, ikke anvendes som grundlag for korrektioner, hvis medlemsstaterne selv tržffer de fornżdne forholdsregler, og effekten af forligsorganets indsats. 
C 69/24 EN Official Journal of the European Communities 2.3.2001 controls (IACS) (see paragraph 78); the 24-month rule; the fact that errors found by the Certifying Bodies are not used as the basis for corrections if the Member States take appropriate action; the effect of the Conciliation Body.
Det er derfor ikke rimeligt at drage en negativ konklusion af den kendsgerning, at korrektionerne er blevet mindre. 
It is therefore inappropriate to draw a negative conclusion from the lower level of corrections.
Der er ikke noget, der tyder p, at denne procedure har gjort det hurtigere at f afsluttet de samlede regnskaber for et givet r. 
There is no evidence that the reformed clearance procedure has accelerated the timescale for clearing overall expenditure for a given year in terms of financial correctness and conformity decisions.
Der er nu get mere end tre r siden det fżrste r med den reviderede ordning (1996), og den endelige overensstemmelsesbeslutning er endnu ikke truffet. 
More than three years have passed since the first year of the reformed system (1996) and the final conformity decision has yet to be taken.
De rapporter, de attesterende organer har udarbejdet i rene 1996 til 1998, er generelt blevet bedre. 
There has been an improvement in the overall quality of the reports produced by the Certifying Bodies for the years 1996 to 1998.
Det kan til dels tilskrives, at Kommissionen oftere udsender vejledninger, og at disse er mere pržcise, men ogs, at de attesterende organer har fet mere erfaring undervejs. 
This is partly attributable to greater and more precise guidance from the Commission and also to experience gained by the Certifying Bodies during the course of their work.
Der er dog behov for yderligere forbedringer og harmonisering, isžr af de metoder, der anvendes til stikprżvekontrol og til identificering, klassificering og vurdering af fejl (jf. punkt 33-46). 
However, there is scope for further improvement and harmonisation, in particular with regard to the application of sampling techniques and error identification, classification and evaluation (see paragraphs 33 to 46).
P trods af disse mangler har reformen af regnskabsafslutningsproceduren vžret en succes. 
Despite these weaknesses, the reform of the clearance of accounts procedure has been a success.
2.3.2001 DA De Europžiske Fžllesskabers Tidende C 69/25 RESUM Baggrund Reformen af regnskabsafslutningsproceduren har vžret en stor opgave for Kommissionen og for medlemsstaterne. 
2.3.2001 EN Official Journal of the European Communities C 69/25 SUMMARY Context The reform of the clearance of accounts process has been a major undertaking for the Commission and for the Member States.
I mange tilfžlde kržvede den store žndringer i medlemsstaterne. 
In many cases it required considerable changes by the Member States.
Kommissionen er enig med Revisionsretten i, at der er sket store forbedringer med hensyn til ansvarlighed, gennemsigtighed og resultater. 
The Commission agrees with the Court that there have been major improvements in accountability, transparency and performance.
Det er dog yderst vanskeligt at f et nżjagtigt billede af situationen p et givet tidspunkt, da forbedringer og udvikling til stadighed finder sted. 
It is, however, extremely difficult to take a photograph of the position at any time as improvements and developments are continually ongoing.
Kommissionens tjenestegrene vil ved egen hjžlp og via den rlige gennemgang af de attesterende organers rapporter fortsžtte med at behandle spżrgsmlet om overholdelsen af godkendelseskriterierne. 
The Commission services will continue to review the respect of the accreditation criteria, through its own efforts and via the annual examination of the Certifying BodiesŐ reports.
En ny rap-porteringsstandard for 1999 har standardiseret og forbedret rapporteringen, specielt med hensyn til stikprżvekontrol og fejlevaluering. 
A new reporting standard for 1999 has standardised and improved reporting, particularly on sampling and error evaluation.
Rettens gennemgang var p mange mder et supplement til det arbejde, Kommissionen foretager. 
The examination of the Court was in many ways complementary to the ongoing work of the Commission.
Retten koncentrerede sig om de attesterende organers arbejde i detaljer, mens Kommissionen har brugt mere tid p at gennemg de udbetalende organers arbejde. 
The Court concentrated on the detailed operation of Certifying Bodies, while the Commission has spent more time on examining the operation of the paying agencies.
Der er blevet taget hensyn til Rettens bemžrkninger ved gennemgangen af 1999-rapporterne. 
The CourtŐs observations have been taken into account in the examination of the 1999 reports.
Kommissionen vil gerne takke Retten for dens bistand i den forbindelse. 
The Commission would like to thank the Court for its assistance in this respect.
Godkendelse Den lovgivende myndighed har besluttet, at antallet af udbetalende organer skal fastsžttes af medlemsstaterne. 
Accreditation The legislative authority decided that the number of paying agencies should be decided by the Member States.
Skżnt Kommissionen ville sžtte pris p en reduktion af antallet af udbetalende organer, er dens indflydelse begržnset. 
While the Commission would welcome a reduction in the number of paying agencies its influence is limited.
Kommissionen har imidlertid tilskyndet medlemsstaterne til at reducere dette antal, og nogle har gjort det. 
The Commission has, however, encouraged the Member States to reduce this number and some have done so.
De attesterende organer Retten fastslr, at fire attesterende organer ikke opfyldte kriteriet om uafhžngighed. 
The Certifying Bodies The Court states that four Certifying Bodies failed to comply with the independence requirement.
Kommissionen mener ikke, at det er uhensigtsmžssigt, at de attesterende organer benytter sig af den kontrol, der foretages af de udbetalende organers interne kontrol; imidlertid vil den interne kontrol kunne forbedres, s den i hżjere grad overholder de internationale revisionsstandarder og forsynes med passende dokumentation. 
The Commission does not think that the use by the Certifying Bodies of the internal audits conducted by the paying agencies is inappropriate; however, the certification can be improved in order to comply more closely with international audit standards and to provide appropriate documentary back-up.
Som Retten har kunnet konstatere (se punkt 29), har Kommissionen i mellemtiden lżst dette problem. 
The Court notes (paragraph 29) that the Commission has now resolved the problem.
Kommissionen er af den opfattelse, at det er alt for simpelt at tage det udgiftsbelżb, de attesterende organer har opgivet, og hvor der er taget forbehold over for regnskaberne, og benytte det som resultatindikator. 
The Commission believes that it is far too simplistic to take the amount of expenditure declared by paying agencies with qualified accounts and use this as a performance measure.
Det er vigtigt ogs at se p hvert enkelt forbehold for sig for at f et korrekt indtryk af tingenes tilstand. 
It is important to examine each qualification individually before making judgements on this point.
Forligsproceduren Kommissionen har store befżjelser i regnskabsafslutningsproceduren. 
The conciliation procedure In the clearance of accounts procedure the Commission has very substantial powers.
For det fżrste er den ansvarlig for at revidere og evaluere medlemsstaternes forvaltning af udgifter under EUGFL, Garantisektionen, og for det andet er den den institution, der unilateralt tržffer afgżrelse om, hvilke belżb der skal nžgtes finansiering. 
Firstly it is responsible for auditing and evaluating the Member StatesŐ management of EAGGF Guarantee expenditure, and, secondly, it is the institution which unilaterally decides on the amounts to refuse for financing.
I et system af den slags er det som i et hvilket som helst revisions-system vigtigt, at den reviderede har ret til at blive hżrt og ogs til at sžtte spżrgsmlstegn ved styrken af revisorernes argumenter. 
In a system of this kind, as in any auditing system, it is important that the auditee has the right to have his views heard and also to question the strength of the arguments of the auditors.