natgillin/translations-raw huggingface dataset:
sådan får man fat I PuBlIkatIoner fra eu Gratis publikationer: • via eu bookshop (http://bookshop.europa.eu). • hos den europæiske unions repræsentationer eller delegationer. kontaktoplysninger kan findes på: http://ec.europa.eu eller fås ved at sende en fax til +352 2929-42758. 
free publications: how to obtain Eu publications • via EU Bookshop (http://bookshop.europa.eu); • at the European Union’s representations or delegations. You can obtain their contact details on the Internet (http://ec.europa.eu) or by sending a fax to +352 2929-42758.
Betalingspublikationer: • via eu bookshop (http://bookshop.europa.eu). 
Priced publications: • via EU Bookshop (http://bookshop.europa.eu).
Betalingsabonnementer (f.eks. Den Europæiske Unions Tidende og samlinger af afgørelser fra den europæiske unions domstol): • via den europæiske unions publikationskontors salgskontorer (http://publications.europa.eu/others/agents/index_da.htm). 
Priced subscriptions (e.g. annual series of the Official Journal of the European Union and reports of cases before the court of justice of the European union): • via one of the sales agents of the Publications Office of the European Union (http://publications.europa.eu/others/agents/index_en.htm).
DEN EUROPÆISKE REVISIONSRET DA KOMMISSIONENS FORVALTNING AF GENEREL BUDGETSTØTTE I AVS-STATER OG LANDE I LATINAMERIKA OG ASIEN Særberetning nr. 11 2010 ISSN 1831-0796 
european CourT of audiTors en The Commission’s managemenT of general budgeT supporT in aCp, laTin ameriCan and asian CounTries special report no 11 2010 issn 1831-0834
Særberetning nr. 11 2010 KOMMISSIONENS FORVALTNING AF GENEREL BUDGETSTØTTE I AVS STATER OG LANDE I LATINAMERIKA OG ASIEN (artikel 287, stk. 
special report no 11 2010 The Commission’s managemenT of general budgeT supporT in aCp, laTin ameriCan and asian CounTries (pursuant to article 287(4), second subparagraph, Tfeu) european CourT of audiTors
4, andet afsnit, TEUF) DEN EUROPÆISKE REVISIONSRET DEN EUROPÆISKE REVISIONSRET 12, rue Alcide De Gasperi 1615 Luxembourg LUXEMBOURG Tlf. +352 4398-1 Fax +352 4398-46410 E-post: euraud@eca.europa.eu Internet: http://www.eca.europa.eu Særberetning nr. 
european CourT of audiTors 12, rue alcide de gasperi 1615 luxembourg luXembourg Tel. +352 4398-1 fax +352 4398-46410 e-mail: euraud@eca.europa.eu internet: http://www.eca.europa.eu special report no 11 2010 a great deal of additional information on the european union is available on the internet. it can be accessed through the europa server (http://europa.eu).
11 2010 Yderligere oplysninger om EU fås på internet via Europaserveren (http://europa.eu) Katalogoplysninger findes bagest i denne publikation Luxembourg: Den Europæiske Unions Publikationskontor, 2011 ISBN 978-92-9237-024-4 doi:10.2865/88981 © Den Europæiske Union, 2011 Eftertryk tilladt med kildeangivelse Printed in Luxembourg 
Cataloguing data can be found at the end of this publication luxembourg: publications office of the european union, 2011 isbn 978-92-9237-028-2 doi:10.2865/90830 © european union, 2011 reproduction is authorised provided the source is acknowledged. Printed in Luxembourg
11/2010 – Kommissionens forvaltning af generel budgetstøtte i AVS stater og lande i Latinamerika og Asien 78–92 80–83 84–92 93–99 93–95 96–99 KOMMISSIONENS RAPPORTERING TIL EKSTERNE INTERESSENTER HAR GENERELT MERE FOKUS PÅ DE POTENTIELLE FORDELE VED GBS END PÅ RESULTATER DEN EKSTERNE RAPPORTERING HAR FOKUS PÅ DE POTENTIELLE FORDELE VED GBS DEN EKSTERNE RAPPORTERING INDEHOLDER NÆSTEN INGEN OPLYSNINGER OM RISICI, GENNEMFØRELSESPROBLEMER OG FAKTISK EFFEKTIVITET KONKLUSIONER OG ANBEFALINGER GENERELLE KONKLUSIONER SPECIFIKKE KONKLUSIONER OG ANBEFALINGER BILAG I – FORPLIGTELSER TIL BUDGETSTØTTE OG PROGRAMMERING I AVS-LANDE FREM TIL 31. 
78–92 80–83 84–92 93–99 93–95 96–99 thE commIssIon’s rEPortInG to EXtErnal stakEholdErs tEnds to focus on thE PotEntIal BEnEfIts of GBs rathEr than on rEsults eXTernal reporTing foCuses on The poTenTial benefiTs of gbs eXTernal reporTing gives liTTle informaTion on risks, implemenTaTion Challenges and aCTual effeCTiveness conclusIons and rEcommEndatIons ovErall conclusIons sPEcIfIc conclusIons and rEcommEndatIons annEX I – BudGEt suPPort commItmEnts and ProGrammInG In acP countrIEs untIl 31.12.2009 annEX II – BudGEt suPPort commItmEnts In asIan and latIn amErIcan countrIEs untIl 31.12.2009 rEPly of thE commIssIon 4 special report no 11/2010 – The Commission’s management of general budget support in aCp, latin american and asian countries
11/2010 – Kommissionens forvaltning af generel budgetstøtte i AVS stater og lande i Latinamerika og Asien 5 ORDLISTE AVS: Afrika, Vestindien og Stillehavet CPIA: Country Policy and Institutional Assessment (analyse af landets politik og institutioner) EUF: De europæiske udviklingsfonde GBS: Generel budgetstøtte MDG: Millenniumudviklingsmålene PEFA: Offentlige udgifter og finansiel ansvarlighed PFM: Forvaltning af offentlige finanser SBS: Sektorbudgetstøtte Særberetning nr. 
5 glossarY acP: african, Caribbean and pacific states cPIa: Country policy and institutional assessment Edf: european development funds GBs: general budget support mdG: millennium development goals PEfa: public expenditure and financial accountability Pfm: public finance management sBs: sector budget support special report no 11/2010 – The Commission’s management of general budget support in aCp, latin american and asian countries
De seneste 10 år har Kommissionen i stadigt stigende grad anvendt GBS til at nå det vigtigste mål for dens udviklingspolitik, nemlig at mindske fattigdommen. II. GBS-programmer består typisk af en støt-tepakke, der omfatter overførsel af midler, foranstaltninger til kapacitetsopbygning, dialog med partnerlandet og fastsættelse af betingelser for udbetaling af midler. 
II. gbs programmes typically consist of a support package involving the transfer of funds, capacity-building measures, dialogue with the partner country and the establishment of conditions for disbursement. a number of other donors use gbs and the Commission has to coordinate its programmes closely with theirs. special report no 11/2010 – The Commission’s management of general budget support in aCp, latin american and asian countries
III. Som med andre bistandsformer afhænger den endelige effekt, som GBS kan have på fattigdomsbekæmpelsen, af særlige forhold i hvert enkelt land. 
III. as with other aid modalities, the ultimate impact of gbs on poverty reduction depends on the specific circumstances in each country. it also depends on the effective Commission’s management of its gbs programmes.
Retten konstaterede, at der stadig er svagheder i metodologien og forvaltningen af GBS-programmerne i AVS-staterne og landene i Latinamerika og Asien, selv om Kommissionen har gjort en betydelig indsats de sidste ti år for at udvikle sin metode for ydelse af bistand gennem GBS, og at det derfor er mindre sandsynligt, at programmerne når deres fulde potentielle effektivitet. 
The Court found that, whilst the Commission has made considerable efforts over the last decade to develop its approach to providing aid through gbs, there are still weaknesses in the methodology and management of gbs programmes in aCp, latin american and asian countries, which are thus less likely to reach their full potential effectiveness.
Det er i høj grad vigtigt i betragtning af den store risiko for de overførte midler (fiduciary risk), der er forbundet med svage PFM-systemer og høje korruptionsniveauer, og i betragtning af udviklingsrisikoen, der skyldes svagheder i mange partnerlandes nationale udviklingsstrategier. VI. 
This is of particular importance in view of the high levels of fiduciary risk associated with weak pfm systems and significant levels of corruption, and of the development risk arising from weaknesses in the national development strategies of many partner countries. vI.
Logikken bag Kommissionens fastsættelse af de beløb, der skal tildeles de enkelte GBS-programmer, er ikke klar. Det konstateredes dog, at Kommissionen har gjort sine udbetalinger til partnerlandene mere forudsigelige, hvilket er vigtigt for landenes budgetforvaltning. 
The rationale followed by the Commission to set the amount of funds to be allocated to individual gbs programmes is not clear. it was, however, noted that the Commission has improved the predictability of its disbursements to partner countries which is important for their budgetary management. vII.
VII. Den ydede støtte til kapacitetsopbygning har været nyttig med henblik på at styrke PFM, selv om den ikke var baseret på en relevant vurdering af prioriterede behov. Navnlig var der ikke lagt tilstrækkelig vægt på behovet for at styrke tilsynsorganer, som f.eks. overordnede revisionsorganer, parlamenter og interesseorganisationer, der skal overvåge statens brug af budgetmidler. 
The capacity-building support provided is useful in strengthening pfm, although it was not based on an appropriate assessment of priority needs. in particular, insufficient attention has been given to the need to strengthen oversight bodies such as supreme audit institutions, parliaments and civil society organisations seeking to monitor government use of budgetary resources. it has also been little used to support other gbs objectives, notably in relation to health and education.
Kapacitetsopbygningsstøtten er endvidere kun sjældent blevet brugt til at støtte andre GBS-mål, f.eks. inden for sundhed og uddannelse. Kommissionen har ofte ikke været i stand til at implementere støtten til kapacitetsopbygning fuldt ud inden for tidsrammen for GBS-programmerne. 
The Commission has often not been able to fully implement the capacity-building support within the timeframe of the gbs programmes. however, in 2008 the Commission adopted a strategy that aims to improve the effectiveness of its technical cooperation.
De resultatorienterede betingelser, som Kommissionen har fastsat for udbetaling af GBS, er generelt relevante, men sandsynligvis vil incitamentvirkningen blive mindre end forventet på grund af den måde, de er udformet og implementeret på. Det er ofte vanskeligt at vurdere, om betingelserne er blevet opfyldt eller ej, navnlig fordi det ikke er klart, hvad der anses for at være tilfredsstillende fremskridt, og på grund af svagheder i de statistiske systemer, der bruges til at vurdere resultater. 
The performance-based conditions attached by the Commission to disbursement of gbs are generally relevant but are unlikely to achieve their intended incentive effect because of the way they are designed and implemented. it is often difficult to assess whether conditions have been met or not, in particular because of a lack of clarity over what constitutes satisfactory progress, and weaknesses in the statistical systems used for assessing results.
IX. GBS-programmerne har haft en katalysa-toreffekt med hensyn til at styrke dialogen om det nationale budget og PFM, men Kommissionen udnytter ikke instrumentets potentiale fuldt ud, fordi den ikke har tilstrækkelig ekspertise på de prioriterede områder, der er forbundet med GBS-pro-grammål, og fordi der er svagheder i dens forvaltning af dialogprocessen. 
IX. whilst gbs programmes have had a catalytic effect in respect of strengthening dialogue on the national budget and pfm, the Commission does not make full use of the instrument’s potential because it has insufficient expertise in the priority areas related to the gbs programmes’ objectives and there are weaknesses in its management of the dialogue process.
X. Kommissionens eksterne rapportering om generel budgetstøtte fokuserer ofte på støttens potentielle fordele med hensyn til at forbedre leveringen af bistand, men der er relativt få oplysninger om støttens faktiske indvirkning på fattigdomsbekæmpelse. Der er endnu ikke etableret en evalueringsmetodologi, der kan bevise om, og på hvilke betingelser budgetstøtte kan bidrage effektivt til bekæmpelse af fattigdom. Kommissionen leder dog donorernes bestræbelser på at udvikle en sådan metodologi. 
X. The Commission’s external reporting on general budget support tends to focus on its potential benefits to improving aid delivery but there is relatively little information on its actual impact on poverty reduction. an evaluation methodology which provides evidence on whether, and in what circumstances, budget support can make an effective contribution to poverty reduction has not yet been established. however, the Commission is leading donor efforts to develop such a methodology. eXeCuTive summarY XI.
RESUMÉ XI. Kommissionen er godt klar over, at der er behov for at forbedre forvaltningen af GBS, og ved udgangen af 2009 indledte den en revision af sine interne retningslinjer for at afhjælpe de fleste af de problemer, Retten har henledt opmærksomheden på i denne beretning. 
The Commission is aware of the need to improve its management of gbs and at the end of 2009 launched a revision of its internal guidelines to address most of the issues raised by the Court in this report which contains a series of recommendations for the Commission to consider in this context.
9 INDLEDNING 1. Det overordnede mål for EU’s udviklingssamarbejde er at bekæmpe fattigdom, og i de sidste ti år har Europa-Kommissionen og andre donorer i stigende grad anvendt generel budgetstøtte (GBS) som et middel til at søge at nå dette mål. 
9 inTroduCTion 1. poverty reduction is the overarching goal of eu development cooperation and over the last decade general budget support (gbs) has been increasingly used by the european Commission, as well as by other donors, as a means to try to achieve this objective. it involves the transfer of funds by the Commission to the national treasury of a partner country in order to provide additional budgetary resources to support a national development strategy.
Formålet med at overføre midler på denne måde er også at bidrage til makroøkonomisk stabilitet, der generelt anses for at være afgørende for udvikling og fattigdomsbekæmpelse. Dertil kommer, at det også er meningen, at kanaliseringen af midler gennem de nationale finansielle systemer skal føre til forbedringer i forvaltningen af de offentlige finanser (PFM), eftersom effektive PFM-systemer også spiller en vigtig rolle i bestræbelserne på at bekæmpe fattigdom. 
The transfer of funds in this way is also intended to contribute to macroeconomic stability which is generally considered fundamental to development and poverty reduction. in addition, the channelling of funds through national financial systems is also intended to lead to improvements in public finance management (pfm) since effective pfm systems also play an important role in poverty reduction efforts.
Kommissionens og andre donorers GBS-programmer omfatter ikke kun overførsel af midler, men også tre andre elementer, der er centrale for programmålene: a) kapacitetsopbygningsforanstaltninger, navnlig gennem teknisk bistand, for at hjælpe landene med at styrke deres politiske beslutningsproces og forvaltning (jf. punkt 49) b) fastsættelse af betingelser for frigivelse af midler, der er forbundet med programmålene og aftalt mellem partnerlandet og donorerne. 
The Commission’s gbs programmes, and those of other donors, involve not only the transfer of funds but also three other components which provide key inputs to support programme objectives: (a) capacity development measures, mainly through technical assistance, to help countries strengthen their policy-making and management (see paragraph 49); (b) the establishing of conditions for the release of funds which are linked to the programme objectives and agreed between the partner country and the donors.
I sine betingelser har Kommissionen fokuseret på at give landene større incitament til at nå resultater ved at bruge en såkaldt variabel tranche-me-kanisme som belønning for gode resultater (jf. punkt 58) c) dialog med landet om udformningen, implementeringen og resultaterne af nationale politikker og sektorpolitikker herunder budgettet. Øgede muligheder for dialog anses ofte for at være en særlig fordel ved budgetstøtte (jf. punkt 68). Særberetning nr. 
The Commission’s approach to using conditions has focused on trying to give countries greater incentives to achieve results by using a so-called ‘variable tranche’ mechanism to reward performance (see paragraph 58); (c) dialogue with the country on the design, implementation and results of national and sectoral policies including the budget. increased opportunities for dialogue are often considered to be a particular benefit of budget support (see paragraph 68). special report no 11/2010 – The Commission’s management of general budget support in aCp, latin american and asian countries
Generel budgetstøtte har meget til fælles med sektorbudgetstøtte, hvor der også overføres midler til statskassen. Men sektorbudgetstøtteprogrammer tager sigte på at støtte en sektorpolitik og ikke en national strategi. I overensstemmelse hermed fokuserer kapacitetsopbygning, betingelser og dialog alle på at støtte den udvalgte sektor. 
3. general budget support has many similarities with sector budget support which also involves the transfer of funds to the national treasury. however, sector budget support programmes aim to support a sector policy rather than a national strategy. accordingly, capacity-building, conditions and dialogue all focus on supporting the selected sector.
4. Et vigtigt træk ved GBS er det nære samarbejde, som det medfører mellem donorerne, eftersom de alle støtter den samme nationale strategi og bruger de samme nationale systemer. 
4. an important feature of gbs is the close cooperation it entails between donors, since they are all supporting the same national strategy and using the same national systems.
Det betyder, at Kommissionen, når den sætter mål for sine GBS-programmer og planlægger den overførsel af midler, de kapacitetsopbygningsforanstaltninger, de betingelser og de dialogordninger, der er nødvendige for at nå disse mål, også må forsøge at sikre, at disse input koordineres med input fra andre donorer. 
This means that, when setting the objectives of its gbs programmes and planning the transfer of funds, capacity-building measures, conditions and dialogue arrangements needed to achieve these objectives, the Commission also has to seek to ensure that these inputs are coordinated with the inputs of other donors.
11/2010 – Kommissionens forvaltning af generel budgetstøtte i AVS stater og lande i Latinamerika og Asien BUDGETSTØTTE ER MANGE DONORERS FORETRUKNE BISTANDSFORM 6. 
10 special report no 11/2010 – The Commission’s management of general budget support in aCp, latin american and asian countries BudGEt suPPort Is thE PrEfErrEd aId modalIty of many donors 6.
Kommissionen har ydet GBS til AVS-stater siden 7. EUF (1990-1995) og til lande i Asien og Latinamerika siden 2003. 
The Commission has given gbs to aCp countries since the seventh edf (1990–95) and to asian and latin american countries since 2003.
Cotonou-aftalen1 giver mulighed for at yde GBS til AVS-stater, og GBS blev også formelt medtaget i den nye forordning om instrumentet til finansiering af udviklingssam-arbejde2 fra 2006, der dækkede Asien og Latinamerika. Til at forvalte GBS bruger Kommissionen udtømmende interne ret-ningslinjer3, som den i første omgang udviklede i 2002, grundigt reviderede i 2007 og dernæst opdaterede i 2009. 
The Cotonou agreement provides for the possibility of giving gbs to aCp countries1 and it was also formally included in the new 2006 development Cooperation instrument regulation2 covering asia and latin america. for the management of gbs the Commission uses comprehensive internal guidelines3 which it first developed in 2002, thoroughly revised in 2007 and then updated in 2009. during this audit the Commission launched another major revision that is scheduled to be completed in 2010.
Kommissionen har også udviklet en række uddannelseskurser for sine ansatte vedrørende forskellige aspekter af budgetstøtte. 
The Commission has also developed a series of training courses for its staff on different aspects of budget support.
7. Budgetstøtte, uanset om det er GBS eller sektorbudgetstøtte (SBS), er blevet den foretrukne bistandsform for mange donorer, herunder Kommissionen, fordi de anser den for at være den mest effektive måde at levere bistand på. 
7. budget support, either gbs or sector budget support (sbs), has become the preferred aid modality of many donors, including the Commission, because they consider it the most effective way to deliver aid. in the paris declaration, signed in 2005, donors committed themselves to channelling increasing amounts of assistance through country systems.
EU forpligtede sig specifikt til at nå dette mål ved at levere 50 % af sin bistand fra regering til regering via modtagerlandenes systemer fra 2010. I 2008 gik Accrahandlingsplanen længere end Pariserklæringen ved at fastslå, at brugen af partnerlandenes systemer - dvs. fortrinsvis budgetstøtte - fremover skal være det første valg, når der skal leveres bistand, og at donorerne bør begrunde klart, hvis de ikke bruger disse systemer. 
The eu specifically committed itself to achieving this objective by delivering 50 % of its government-to-government assistance through country systems by 2010. in 2008, the accra agenda for action went further than the paris declaration by stating that the use of partner country systems — meaning, principally, budget support — should in future be the ‘first option’ for delivering aid and that donors should give clear reasons if they did not use them.
EUF (2001-2007), forventes den at nå op på 48 % (GBS: 31 %, SBS: 17 %) af den samlede finansiering under 10. EUF (2008-2013). For regionerne i Asien og Latinamerika er andelen af bistand, der leveres som budgetstøtte, steget fra 12 % (GBS: 3 %, SBS: 9 %) i perioden 2003-2005 til 25 % (GBS: 5 %, SBS: 20 %) i perioden 2006-2009. 
The volume of eu budget support has increased accordingly over time. whereas budget support represented 30 % (gbs: 21 %, sbs: 9 %) of total funding under the ninth edf (2001–07), it is expected to reach 48 % (gbs: 31 %, sbs: 17 %) of total funding under the 10th edf (2008–13). for the asia and latin america regions, the proportion delivered through budget support increased from 12 % (gbs: 3 %, sbs: 9 %) in the 2003–05 period to 25 % (gbs: 5 %, sbs: 20 %) in the 2006–09 period. gbs has been used in 35 aCp countries and has so far also been given in seven asian and latin american countries.
Bilag I og II viser forpligtelserne pr. land. 
Annexes I and II present the commitments per country.
1 Artikel 61. 
1 article 61.
1905/2006 af 18. december 2006 om oprettelse af et instrument til finansiering af udviklingssamarbejde, artikel 25, stk. 1, litra b) (EUT L 378 af 27.12.2006, s. 
2 regulation (eC) no 1905/2006 of the european parliament and of the Council of 18 december 2006 establishing a financing instrument for development cooperation, article 25(1)(b) (oj l 378, 27.12.2006, p.
3 »Guidelines on the Programming, Design & Management of General Budget Support«, der kan findes på EuropeAid’s websted, http:// ec.europa.eu/europeaid/what/ economic-support/documents/ guidelines_budget_support_ en.pdf. 11 Særberetning nr. 11/2010 – Kommissionens forvaltning af generel budgetstøtte i AVS stater og lande i Latinamerika og Asien 
3 ‘guidelines on the programming, design and management of general budget support’ which are available on the europeaid website (http://ec.europa.eu/europeaid/ what/economic-support/ documents/guidelines_budget_ support_en.pdf ). 11 special report no 11/2010 – The Commission’s management of general budget support in aCp, latin american and asian countries
12 DER ER MANGE POTENTIELLE FORDELE VED GBS I FORHOLD TIL BISTAND, DER YDES GENNEM PROJEKTER 9. 
12 GBs has many PotEntIal BEnEfIts comParEd to ProvIdInG aId throuGh ProjEcts 9.
10. Som med andre bistandsformer afhænger effektiviteten af GBS med hensyn til at reducere fattigdomsniveauet i sidste ende af særlige forhold i hvert enkelt land. 
10. as with other aid modalities, the ultimate effectiveness of gbs in terms of reducing poverty levels depends on the specific circumstances in each country.