natgillin/translations-raw huggingface dataset:
296/96), er det i strid med princippet om etårige budgetter at have to forskellige procedurer, hvor der dels fastsættes korrektioner af forskudsbetalingerne frem til august, dels korrektioner for september og oktober måned i forbindelse med beslutningen om regnskabsafslutning (jf. punkt 4.8). 
As regards the corrections for late payments (Commission Regulation (EC) No 296/96), the system of having separate procedures for corrections in the advance payments up to August, on the one hand, and for September and October corrections under the clearance decision, on the other, breaches the rule of annuality (see paragraph 4.8).
Miljø 281,7 355,9 256,6 Prüfdienst 3 Ministeriet, Afd.13 3 Intern revision MELFF 3 Innenrev. 
0,0 Ministry Ref. 135,0 Internal audit 14,0 Internal audit 3 3 4 4 4 4 3 3
Ledsageforanstaltninger 4 196,4 43,6 Ministerio de Economia 4 4 DGDR (indstillede aktiviteten i løbet af 1996) FROM Dep. 
MNU 3 Previous years’ clearance of accounts FEGA DGDR (activity ceased during 1996) FROM Dep.
Ny landbrugspolitik mv. 2,0 71,2 11,1 11,1 Ministerio de Economia 4 Adm. de la Diputacion 4 Dep. 
Agr. - Catalonia Ministry of Agriculture Ministry of Agriculture New CAP and other intervention accompanying measures 4 196,4 Ministerio de Economía 4 43,6 4 Dep.
Agr. — País Vasco Dir. 
Agr. - Basque Country Dir.
Agr. — Navarra Regionens consejero — landbrug Oficina de Control 4 Servico Interno 4 Dep. Agr. — Aragón Con. Agr. — Baleares Con. Agr. — Valencia Con. Agr. — Canarias Dir. Agri. — Cantabria Con. Agr. — Galicia Con. Agr. — Murcia Con. Agr. — La Rioja Con. Agr. — Castilla-La Mancha Regionens consejero — landbrug Aragon Baleares Valencia Canarias Cantabria Galicia Murcia La Rioja C. La Mancha Ny landbrugspolitik mv. 
Agr. - Navarre Dep. Agr. - Aragon Con. Agr. - Balearic Islands Con. Agr. - Valencia Catalonia Basque Country Navarre Aragon Balearic Islands Valencia Canary Islands Cantabria Galicia Murcia La Rioja Castile-La Mancha Extremadura Asturias Andalusia Castile-Leon Madrid New CAP and New CAP and New CAP and other other other other other other other other other other other other other other other other other intervention intervention intervention 11,1 Oficina de Control 4 11,1 Servicio Interno 4 0,0 Dep. de Aragón 4 0,0 Int.
Gov. Baleares 4 Int. 
Gov. Baleares 4 0,0 Int.
Gen. Valenciana 4 Consej. de Economia 4 Adm. de la Diputacion 4 Int. Com. 
Gen. Valenciana 4 0,0 Consej. de Economía 4 0,0 Adm. de la Diputacion 4 0,0 Int.
Galicia 4 Int. 
Galicia 4 0,0 Int.
Gen. Murcia 4 Int. 
Gen. Murcia 4 0,0 Int.
Gen. La Rioja 4 Int. 
Gen. La Rioja 4 0,0 Int.
Gen. Estremadura 4 Int. 
Gen. Extremadura 4 0,0 Int.
Gen. Asturias 4 Int. 
Gen. Asturias 4 0,0 Int.
Gen. Andalucia 4 Int. 
Gen. Andalucia 4 0,0 Int.
Gen. C. Leon 4 Int. 
Gen. Castilla y Leon 4 0,0 Int.
Gen. Madrid 4 Tidligere års regnskabsafslutning Alle —288,5 Comunidad Autónoma de Navarra Regionens consejero — landbrug Regionens consejero — landbrug Regionens consejero — landbrug Regionens consejero — landbrug Regionens consejero — landbrug Gobierno Regional Murcia Regionens consejero — landbrug Consejo de Gobierno de Castilla — La Mancha Consejero de Economia y Empleo 1,1 248,6 Alle —45,4 Ny fælles landbrugspolitik mv. C 389/14 De Europæiske Fællesskabers Tidende 14.12.98 DA I alt 9 557,6 IRLAND DAFF Ministeriet for landbrug, fødevarer og skovbrug Alle 1 699,5 Arthur Andersen 1 ITALIEN AIMA Ministeriet for landbrug, fødevarer og skovbrug Alle bortset fra nedenstående 4.291,6 Reconta Ernst & Young 1 I alt 4 219,9 Medlemsstat Udbetalende organ Godkendende myndighed Attesterende organ FRANKRIG CNASEA FIOM FIRS Services de ́concentre ́s ODEADOM OFIVAL Landbrugsministeriet Landbrugsministeriet Landbrugsministeriet Landbrugsministeriet Landbrugsministeriet Landbrugsministeriet Landbrugsministeriet Landbrugsministeriet Landbrugsministeriet Landbrugsministeriet Landbrugsministeriet Landbrugsministeriet Strukturstøtte Fisk Sukker Ammekøer Bananer Kød/dyr Korn — hektarstøtte Frugt og grøntsager Mælk 222,3 10,7 521,9 880,0 73,8 248,0 849,9 295,8 863,6 97,1 90,1 478,3 —74,0 Com. certific. 
C 389/14 Official Journal of the European Communities 14.12.98 EN Total 9 557,6 ITALY AIMA Ministerio delle Risorse Agricole, Alimentari e Forestali All, except those listed below 4 291,6 Reconta Ernst & Young 1 Total 4 219,9 Member State Paying agency Certifying body FRANCE CNASEA FIOM FIRS Services de ́concentre ́s ODEADOM OFIVAL Ministry of Agriculture Ministry of Agriculture Ministry of Agriculture Ministry of Agriculture Ministry of Agriculture Ministry of Agriculture Ministry of Agriculture Ministry of Agriculture Ministry of Agriculture Ministry of Agriculture Ministry of Agriculture Ministry of Agriculture Structural aid Fish Sugar Suckler cows Bananas Meat/animals Cereals, per hectare aids Fruit and vegetables Milk 222,3 10,7 521,9 880,0 73,8 248,0 849,9 295,8 863,6 97,1 90,1 478,3 −74,0 Certifying body Certifying body Certifying body Certifying body Certifying body Certifying body Certifying body Certifying body Certifying body Certifying body Certifying body Certifying body 4 4 4 4 4 4 4 4 4 4 4 4 IRELAND DAFF The Minister for Agriculture, Food and Forestry All 1 699,5 Arthur Andersen 1 LUXEMBOURG Min.
4 LUXEMBOURG Min.Agric. 
Agric.
Olier og fedtstoffer Frugt og grøntsager Slået sammen med PVV til PVE 377,4 Ministeriets Accountiedienst 4 389,2 Ministeriets Accountiedienst 4 0,1 Ministeriets Accountiedienst 4 11,5 Ministeriets Accountiedienst 4 0,0 Ministeriets Accountiedienst 4 ONIC ONIFLOHR ONILAIT ONIVINS SAV 1 3 SIDO Tidligere års regnskabsafslutning Vin Alkohol Oliefrø inkl. hektarstøtte Alle 1 DCCC/Dog. 
Fin. – inspec. gen. 4 THE NEDERLANDS DLB HPA Ministry of Agriculture Ministry of Agriculture (LLB/LBL) structural exp 5,3 Acountantsdienst ministerie 4 4 ONIC ONIFLOHR ONILAIT ONIVINS SAV 1 3 SIDO Wine Alcohol Oil seeds including hectare aids All 1 Previous years’ clearance of accounts DCCC/Dog.
Min.Tres — IGFOR Finansministeriet Eksportrestitutioner Rydning af vinarealer (3) 340,8 171,8 Raggioneria dello Stato 4 Raggioneria dello Stato 4 ENR Tidligere års regnskabsafslutning Ministeriet for landbrug, fødevarer og skovbrug Ris Alle — regnskabsafslutning 8,8 −593,2 Coopers & Lybrand 1 LASER MVO PGF PPE Ministeriet for landbrug, fødevarer og skovbrug Region (1) Sektor Ansvar Udgifter betalt (månedlige forskud) 1996 (mio. ECU) Arten af det attesterende organ Finansminist. (inspec.gen) 4 (LLB/LBL)strukturudgifter 5,3MinisterietsAccountiedienst 4 
Min.Tres - IGFOR Ministero delle Finanze Export refunds Grubbing up of wine (2) 340,8 171,8 Ragioneria dello Stato Ragioneria dello Stato 4 4 ENR Ministero delle Risorse Alimentari e Forestali Agricole, Rice All – Apurement 8,8 −593,2 Coopers & Lybrand 1 Previous years’ clearance of accounts LASER MVO PGF PPE Ministry of Agriculture Ministry of Agriculture Ministry of Agriculture Ministry of Agriculture New CAP and other intervention Fat and oil Fruit and vegetables Merged with PVV to PVE 389,2 Acountantsdienst ministerie 0,1 Acountantsdienst ministerie 11,5 Acountantsdienst ministerie 0,0 Acountantsdienst ministerie 4 4 4 4 Competent authority granting accreditation Responsibility Expenditure paid (monthly advances) 1996 (million ECU) Nature of certifying body Ministerio delle Risorse Agricole, Alimentari e Forestali Regional (1) Sectorial Agricultural and vegetable products 377,4 Acountantsdienst ministerie
DA 14.12.98 De Europæiske Fællesskabers Tidende C 389/15 I alt 1 535,4 ØSTRIG AMA BMLF-wine ZA Salzb. 
EN 14.12.98 Official Journal of the European Communities C 389/15 Total 1 535,4 AUSTRIA AMA BMLF-wine ZA Salzb.
C 389/16 De Europæiske Fællesskabers Tidende 14.12.98 DA Medlemsstat Udbetalende organ Godkendende myndighed Attesterende organ I alt FÆLLESKABERNE I ALT (5) 3 468,2 39 010,9 WOAD Minister of Agriculture, Fisheries and Food and Secretaries of State Wales Ny landbr. pol. & leds. forans. 
C 389/16 Official Journal of the European Communities 14.12.98 EN Member State Paying agency advances) Certifying body 1996 Total TOTAL — COMMUNITY (5) 3 468,2 39 010,9 WOAD Minister of Agriculture, Fisheries and Food and Secretaries of State Wales New CAP and accompanying measures (4) 2 (1) Unless otherwise indicated, the paying agency is responsible for the whole country.
(2) Nyt udbetalende organ 1997. 
(2) New paying agency 1997.
Ingen anmeldelser i 1996. 
No financial claim in 1996.
(3) Det udbetalende organ har indstillet sin virksomhed. 
(3) Paying agency ceased its activity.
(4) Ingen særskilte finansielle anmeldelser i 1996. 
(4) No separate financial claim made in 1996.
Forklaring til »Arten af attesterende organ«: 1) — Ekstern revisor 2) — Nationalt revisionsorgan 3) — Det udbetalende organs interne revisionsafdeling 4) — Andre offentlige organer, f.eks. regnskabsafdelingen i landbrugsministeriet. 
3 — Internal audit division of the paying agency. 4 — Other public body, e.g. accountancy service of the Ministry of Agriculture Source: Court of Auditors, based on miscellaneous documents of the Commission Regional (1) Sectorial (million ECU) 0,0 National audit Office
ECU) Arten af det attesterende organ 14.12.98 De Europæiske Fællesskabers Tidende C 389/17 DA Tabel 2 Væsentligste svagheder konstateret af Kommissionen i de udbetalende organer i 1996 Konstaterede svagheder (1) Udbetalende organ BIRB DG 3 EU Direktoratet HH-Jonas BLE Bayern Brandenburg Niedersachsen Schlesw.-Holst. 
14.12.98 Official Journal of the European Communities C 389/17 EN Table 2 Main weakneses idenfied by the Commission in the visited paying agencies during 1996 Areas of weaknesses identified (1) Paying agency BIRB DG 3 EU Direktoratet HH-Jonas BLE Bayern Brandenburg Lower Saxony Schleswig-Holstein GE-DIDAGEP FEGA FROM ONIFLOHR ONILAIT ONIVINS FIRS OFIVAL SIDO ONIC DAFF AIMA DCCC/Dog.
GE-DIDAGEP FEGA FROM ONIFLOHR ONILAIT ONIVINS FIRS OFIVAL SIDO ONIC DAFF AIMA DCCC/Dog. Landbrugsministeriet PGF PZ HPA LASER AMA BMLF-vin INGA IFADAP Landbrugsministeriet SJV IBEA SOAEFD MAFF Skriftlige procedurer × × × × × Funktionsadskillelse × × × × × Kontrol med udbetaling og procedurer × × × × × × × × × × × × × × × × Regn-skabspro- cedurer og afstemning × × × × × × × × × × × × × × × × × × Debitor-boghol- der (2) × × × × × × × × × × × × × × × × × × Edb-sik-kerhed × × × × × × × × × × × × × × × × × × × × × × × × × × × × Intern revision × × × × × × × × × × × × × × × × × × × × × × × × × × × Medlemsstat BELGIEN DANMARK TYSKLAND GRÆKENLAND SPANIEN FRANKRIG IRLAND ITALIEN LUXEMBOURG NEDERLANDENE ØSTRIG PORTUGAL FINLAND SVERIGE DET FORENEDE KONGERIGE Teknisk tjeneste × × × × × × × × × × × × × × × × × × × × × (1) Kriterier af væsentlig betydning som anført i Kommissionens dokument VI/5168/86, rev. 1. 
PGF PZ HPA LASER AMA BMLF-wine INGA IFADAP Ministry of Agriculture SJV IBEA SOAEFD MAFF Written procedures × × × × × Segregation of duties × × × × × Payment checks and procedures × × × × × × × × × × × × × × × × Accounting procedures and reconciliation × × × × × × × × × × × × × × × × × × Debtors ledger (2) × × × × × × × × × × × × × × × × × × EDP security × × × × × × × × × × × × × × × × × × × × × × × × × × × × Internal audit × × × × × × × × × × × × × × × × × × × × × × × × × × × Member State BELGIUM DENMARK GERMANY GREECE SPAIN FRANCE IRELAND ITALY LUXEMBOURG THE NETHERLANDS AUSTRIA PORTUGAL FINLAND SWEDEN UNITED KINGDOM Technical service × × × × × × × × × × × × × × × × × × × × × (1) In relation to the criteria of significant relevance as outlined in the Commission’s document VI/5168/96 rev. 1.
(2) Bemærkningerne om svagheder ved debitbogholderiet er anført særskilt, fordi der blev konstateret så mange problemer. 
(2) Observations concerning weaknesses of debtors ledgers are reported separately because of the number of problems found.
I kriterierne af væsentlig betydning er det et underpunkt under regnskabsprodurerne. 
In the criteria of significant relevance, this is a subpoint of accounting procedures.
Kilde: Kommissionens rapporter og arbejdsdokumenter. 
Source: Reports and working documents of the Commission
C 389/18 De Europæiske Fællesskabers Tidende 14.12.98 Generelle bemærkninger Det udbetalende organ blev foreløbigt godkendt i 1997. (Rettens revision i februar 1997). 
C 389/18 Official Journal of the European Communities 14.12.98 General remarks The paying agency was granted provisional accreditation during 1997 (audit visit by the Court: February 1997).
Selv om godkendelsesskrivelsen indeholdt en række betingelser, der forventedes opfyldt inden for en fastsat tidsfrist, var godkendelsen ikke foreløbig. 
Although accreditation letter contained a number of conditions which are expected to be satisfied within a fixed time limit, no provisional accreditation was granted.
Betingelserne var bl.a. indførelse af et nyt eksportrestitutionssystem inden den 16. oktober 1997, indførsler af checklister inden den 16. oktober 1997 og forbedring af garantisystemet. 
These conditions include new export refund system by 16.10.1997, the implementation of check lists by 16.10.1996 and improvement of the system of guarantees.
Medlemsstat/Udbetalende organ BELGIEN BIRB DG 3 Tabel 3 Resume af de svagheder, Retten har konstateret ved de udbetalende organer i 1997 Bemærkninger om væsentlige forhold Teknisk tjeneste: Det udbetalende organ havde ingen indflydelse på andre enheders inspektioner (toldmyndigheder, veterinærmyndigheder). Der blev først indgået aftale med den tekniske tjeneste i 1997. 
Member State/Paying agency BELGIUM BIRB Table 3 Summary of weaknesses of paying agencies reported by the Court during 1997 Observations on points of significant relevance Technical services: the paying agency had no influence on inspections made by other units (customs, veterinary services); an agreement with technical services was only concluded during 1997.
Edb: Det nye system var først operationelt i 1998, de gamle systemer passer ikke til det udbetalende organs struktur. 
EDP: new system only operational from 1998, old systems are not designed for the structure of the paying agency.
Intet effektivt tilsyn med sikkerheder og garantier. 
No efficient follow up of securities and guarantees.
Debitorer: Opfølgningen af debitorer bør forbedres. 
Debtors: follow up of debtors need to be improved.
Edb: Nyt system planlagt for 1996, men af budgetmæssige årsager var det ikke operationelt. 
EDP: new system scheduled for 1996 but for budgetary reasons not operational.
Ikke kompatibelt med eksisterende systemer. 
Not compatible with existing systems.
Sikkerheds-mæssige svagheder, f.eks. at der ikke blev brugt individuelle passwords. 
Security weaknesses, such as absence of individual passwords.
Checklister: Checklisterne skal tilpasses de forskellige foranstaltninger. 
Checklists: must be be adapted to the various measures.
Debitorer: Ingen regelmæssig opfølgning. 
Debtors: no periodic follow up.
Intern revision/attesterende organ: Kombinationen af de to funktioner er ikke hensigtsmæssig. 
Internal audit/certifying body: the combination of the two functions is not adequate.
Funktionerne bør være adskilte. 
Functions should be kept separate.
Den interne revision nåede først op på det planlagte antal ansatte ved udgangen af 1996. 
Internal audit only reached its planned staffing level around the end of 1996.
Betalingssystem: Toldtskat blev ikke godkendt som udbetalende organ, men tager sig af sukkerbetalin-ger og -indtægter. 
Payment system: customs and tax administration was not accredited as paying agency but deals with sugar payments and revenue.
Delegerede (attesterende og tekniske) tjenester: Der blev undertegnet syv aftaler med delegerede tjenester, på tidspunktet for Rettens revision skulle der undertegnes yderligere otte (selv om de var trådt i kraft den 16. oktober 1995). 
Delegated (authorisation and technical) services: seven agreements with delegated services were signed, eight were still outstanding during the audit of the Court (although they were in force from 16.10.1995).
Hekarstøtte: Svagheder ved overvågningen, i ca. 100 tilfælde blev der udbetalt beløb, selv om der oprindeligt var planlagt inspektion. 
Per hectare aids: weakness of monitoring, some 100 cases were paid although initially planned for inspection.
Udvælgelsen blev overladt til den tekniske tjeneste, selv om det udbetalende organ burde have gjort det. 
The selection was left to the technical service although this should had been done by the paying agency.
Endvidere var edb-systemet ikke ajourført. 
The computer system was, furthermore, not updated.
DANMARK EU-Direktoratet DA 
DG 3 DENMARK EU DIREKTORATET EN
14.12.98 C 389/19 Bemærkninger om væsentlige forhold Det udbetalende organ: Uhensigtsmæssig struktur (enheden betaler ikke og udfylder ikke anmeldelses-tabel 104), overvågningen af de mange delegerede tjenester bør forbedres. Edb: Sikkerheden bør forbedres (navnlig systemet for tilgangsret). Finansielle aspekter: Anmeldelsen for 1996 omfattede beløb, der allerede var blevet betalt i 1995 af enheder, der ikke var godkendt til dette formål, eller som først fik delegeret denne funktion fra og med 1996. 
Paying agency its structure is not adequate (the unit does not pay and does not make the declaration table 104), the monitoring of the many delegated services needs to be improved, EDP: security needs improvement (notably access rights), Financial aspects: The claim for 1996 included amounts already paid in 1995 by units that are not accredited or delegated for this purpose from 1996, claim is based partly on amounts that were not fully paid (beneficiaries were charged for administrative costs).
Problemer med afstemningen i forbindelse med revisionen af de udgifter, anmeldt vedrørende samfinansierede foranstaltninger i 1996. 
Reconciliation problems during the audit for the expenditure claimed for co-financed measures in 1996.
Debitorer: opfølgningen bør forbedres, samfinansierede foranstaltninger registreres først, efter at tilbagebetalinger er inkasseret. 
Debtors: follow up to be improved, co-financed measures are only registered after recoveries are cashed.
I betragtning af de forskellige konstaterede svagheder burde det udbetalende organ kun have været foreløbigt godkendt. 
Given the various weaknesses identified only provisional accreditation should have been granted to this paying agency.
Edb: Den interne kontrol af decentraliserede betalingsdata bør formaliseres. 
EDP: internal controls of decentralised data for payment to be formalised.
Delegerede tjenester: Det udbetalende organs overvågning bør forbedres. 
Delegated services: monitoring by the paying agency to be improved.
Finansielle aspekter: Problemer med afstemning af udgifter anmeldt i 1996 vedrørende samfinansierede foranstaltninger. 
Financial aspects: reconciliation problems for expenditure claimed for 1996 co-financed measures.
Debitorbogholderi: Indtil august 1997 blev medfinansierede foranstaltninger først registreret, når til-bagebetalingerne var inkasseret. 
Debtors ledger: until August 1997 co-financed measures were only registered after the recovery has been cashed.
Attesterende organ/intern revision: Der bør sikres større uafhængighed. 
Certifying body/internal audit: independence to be improved.
Forvaltningen af de forskellige foranstaltninger er decentraliseret (lokale »Ämter«), men endelig godkendelse af betalingerne påhviler det udbetalende organ med undtagelse af visse samfinansierede foranstaltninger, der udbetales gennem »Landwirtschaftskammer«, der også betragtes som forskudsforvalter (»Vorschußverwalter«), men der var ikke indgået en formel aftale herom. 
Administration of the various measures is decentralised (local Ämter) but payments are finally authorised by the paying agency, except certain co-financed measures paid through the Chambers for Agriculture which is considered also as imprest account manager (Vorschußverwalter), but there was no formal convention in this respect.
Overvågningen af de delegerede tjenester bør forbedres. 
Monitoring of delegated services to be improved.
ECU udbetalt årligt), godkendt fra regnskabsåret 1996 (Rettens revision i oktober 1997) Gedidagep er det eneste udbetalende organ i Grækenland. Foreløbig godkendelse i regnskabsåret 1996, endelig godkendelse fra regnskabsåret 1997. Medlemsstat/Udbetalende organ Bemærkninger om væsentlige forhold Debitorbogholderi: Nye procedurer fra juli 1997 for at sikre fuldstændighed. 
C 389/20 Member State/Paying agency Ministry for the environment (Ministerium für Natur und Umwelt) General observation for all paying agencies of the German Länder GREECE GEDIDAGEP Official Journal of the European Communities 14.12.98 Observations on points of significant relevance Debtors ledger: new procedures from July 1997 to ensure completeness.
Edb-sikkerhed: Decentraliseret edb-metode kræver intensiv overvågning (centraliseret metode planlagt for 1998). 
EDP security: decentralised EDP approach requires intensified monitoring (centralised approach planned for 1998).
Interimskonti: Behov for en fast forretningsgang for opfølgning. 
Suspense accounts: routine for follow up needed.
Det udbetalende organ afholder ikke selv betalinger, foranstaltninger gennemføres af det lokale delegerede »Amt« (Husum) og af et privatretligt selskab (SHL), der også handler som forskudsforvalter (»Vorschußverwalter«). 
The paying agency itself does not execute payments, measures are executed by one delegated local Amt (Husum) and by one company under private law (SHL) that acts also as imprest account manager (Vorschußverwalter).
Administrative principper: Et program (Halligpro-gramm) var ikke i overensstemmelse med godkendelseskriterierne i 1996 (forbedrede procedurer fra 1997). 
Administrative principles for one programme (Halligprogramm) were not in line with accreditation criteria during 1996 (improved procedures from 1997).
Overvågningen af de delegerede tjenester bør forbedres og dokumenteres bedre. 
Monitoring of delegated services should be improved and better documented.
Betalingerne afholdes via statskassen (»Bundes-kasse«) i Frankfurt. »Bundeskasse« udarbejder opgørelser, som viser, hvornår beløbene er betalt. 
General observation for all Länder: Payments are carried out via the Federal Treasury (Bundeskasse) in Frankfurt.
Som et led i et kontrolsystem burde der hvert år kunne udfærdiges en attestering af, at betalingskrite-rierne er overholdt, og at opgørelserne fra Bundes-kasse er pålidelige. 
A control system should allow an annual certified statement as to the respect of payment criteria and the reliability of the extracts issued by the Bundeskasse.
Skriftlig procedure: Var først fuldstændigt afsluttet i 1997. 
Written procedures: were fully completed only in 1997.
Definitioner af ansvarsområder og udførlige checklister blev kun anvendt i nogle tilfælde, og de forelå ikke på skrift. 
Definition of responsibilities as well as detailed check lists were only in some cases in use and not laid down in writing.
Kontrolforud for udbetaling: Delegeres til andre organer, men Gedidagep har praktisk talt ikke gennemført nogen undersøgelse eller kontrol af et delegeret organ (manglende overvågning). 
Pre-payment checks: are delegated to other bodies but Gedidagep has practically not exercised any review and control on the delegated organisation (lack of monitoring).
Betalinger: I strid med forordning (EF) nr. 1633/95 udbetales beløb på op til 100 000 GRD kontant til ansøgerne. 
Payments: Contrary to Regulation (EC) No 1633/95 amounts up to GRD 100 000 are paid in cash to the claimants.
Edb-systemet mangler vigtige applikationer, der kan sikre pålidelige resultater og oplysninger. 
EDP system lacks essential features for ensuring reliable results and information.
De interne kontrol-procedurer som helhed betragtet opfyldte ikke alle krav til et effektivt internt kontrolsystem. 
The internal control procedures as a whole did not have all the characteristics of an efficient internal control system.
Intern revision: Ikke operationel i 1996. 
Internal audit: not operational during 1996.