natgillin/translations-raw huggingface dataset:
19 20 21 22 23 
18 19 20 21 22 23 Article 57 FR, Article 76/1 IR.
Anbefalinger 30. 
11 Recommendations 30.
På grundlag af sin undersøgelse anbefaler Retten, at: 1) finansforordningen revideres, så der tages hensyn til de forslag til forbedringer, som Retten fremsatte i sin udtalelse nr. 5/2006 af 18. oktober 2006. 
Based on the examination performed by the Court it is recommended: 1) to revise the Financial Regulation in order to take into account the Court’s proposals for improvements, as suggested in its Opinion No. 5/2006 of 18 October 2006.
Der er ikke fuldt ud taget hensyn til disse forslag, navnlig hvad angår fuldstændig implementering af princippet om periodiseret regnskabsføring24 2) man undgår en opstilling, hvor overskuddet fra året før medregnes under andre indtægter 3) skolerne overholder fristen og senest den 1. april sender det centrale kontor de oplysninger, som kræves til udarbejdelsen af forvaltningsregnskabet og balancen 4) der anvendes værktøjer, som er egnede til at føre fortegnelsen, foretages fysisk kontrol, og at fortegnelserne afstemmes med regnskaberne 5) varer, der hver især har en værdi på under 600 euro, men betragtes som aktiver på grund af deres art, registreres i fortegnelsen 6) de bankkonti, der bruges til at finansiere aktiviteter uden for det egentlige skema, og som forvaltes af lærere og forældre, opføres på balancen 7) likviditetsstyringen forbedres 24 11 I artikel 104 i skolernes finansforordning af 24. oktober 2006 er det fastsat, at Europaskolernes Øverste Råd reviderer forordningen hvert tredje år, eller når det viser sig nødvendigt. 
These proposals have not been completely taken into account, particularly in respect of the full implementation of the accrual accounting principles24; 2) to avoid a presentation where the surplus of the previous year is included in “other Revenue”; 3) to the Schools to respect the deadline of 1 April for transmission of information to the Central Office required for drawing up the revenue and expenditure account and the balance sheet; 4) to use tools adapted to run inventory, to make physical checks and to reconcile inventory and accounting systems; 5) to record in the inventory items of which the individual value is under 600 euro but identified as assets by nature; 6) to include bank accounts used to finance extracurricular activities and managed by teachers and parents into the balance sheet; 7) to improve cash management; 24 In Article 104 of the Financial Regulation of the European Schools of 24 October 2006, it is stated that every three years, or whenever it proves necessary to do so, the Board of Governors of the European Schools will revise the Regulation.
12 8) man sørger for effektivt at følge op på tvivlsomme fordringer og anfører oplysningerne om tvivlsomme fordringer i kommentarerne til balancen 9) opførelsen af fremførsler på balancen forbedres ved, at de nugældende forpligtelser identificeres i de forklarende bemærkninger 10) der udarbejdes nedskrevne interne procedurer for ansættelse af deltidslærere og AAS-personale 11) der implementeres et harmoniseret system for arkivering af personlige aktmapper, så det sikres, at alle relevante dokumenter registreres og ajourføres 12) man sikrer sig, at procedurerne for indgåelse af offentlige indkøbsaftaler er lovlige og formelt rigtige 13) der indføres et effektivt system til forhåndsgodkendelse af betalinger, som fastsat i finansforordningen 14) de 18 interne kontrolstandarder, som Det Øverste Råd vedtog i oktober 2007, implementeres. 
12 8) to ensure an effective follow-up of doubtful debtors and include information on doubtful debtors in the comments to the balance sheet; 9) to improve the presentation of carry-overs in the balance sheet by identifying the present obligations in the explanatory notes; 10) to develop internal written procedures for staff recruitments of part-time teachers and AAS; 11) to implement a harmonised filing system for personal files, to ensure the exhaustivity and updating; 12) to ensure the legality and regularity of the procurement procedures; 13) to implement an effective system of ex ante verification for payments, as required by FR; 14) to implement the 18 Internal Control Standards adopted by the Board of Governors in October 2007.
Vedtaget af Revisionsretten i Luxembourg på mødet den 19. november 2009. 
This Report was adopted by the Court of Auditors in Luxembourg at its meeting of 19 November 2009.
På Revisionsrettens vegne Vítor Manuel da Silva Caldeira Formand 
For the Court of Auditors Vítor Manuel da Silva Caldeira President
BILAG 1 - Europaskolernes regnskab Tabel 1a) - Europaskolerne - Konsolideret forvaltningsregnskab for regnskabsårene 2008 og 2007 - som opstillet i skolernes konsoliderede regnskab Indtægter Tilskud fra Kommissionen Andre indtægter3 138 910 114 628 1 127 096 116 467 2 Udgifter Udgifter afregnet ved regnskabsårets udgang Forpligtelsesbevillinger, som fremføres til det følgende regnskabsår 245 037 4 937 231 665 4 223 Kursdifferencer -515 -75 Bevillinger, der er fremført fra det foregående regnskabsår og ikke udnyttet 333 385 Andet 0 0 Kilde: Europaskolerne. Tabellen er udarbejdet på grundlag af skolernes eget årsregnskab, som er opstillet efter et modificeret kasseregnskabsprincip. 
ANNEX 1 - The accounts of the European Schools Table 1a) - European Schools - Consolidated revenue and expenditure account for the financial years 2008 and 2007 - as presented in consolidated accounts of the Schools Revenue Subsidies received from the Commission Other revenue 3 138 910 114 628 1 127 096 116 467 2 Expenditure Settled at the close of the financial year Committed and carried over to the following financial year 245 037 4 937 231 665 4 223 Exchange-rate differences Appropriations carried over from the previous financial year and not used Other results -515 -75 333 385 0 0 Source: European Schools.
1 Inklusive 54 454 918 euro svarende til lønninger, som medlemsstaterne har betalt til de udstationerede lærere. 
1 Includes 54 454 918 euro in salary payments to teachers seconded by the Member States.
2 Inklusive 52 480 536 euro svarende til lønninger, som medlemsstaterne har betalt til de udstationerede lærere. 
2 Includes 52 480 536 euro in salary payments to teachers seconded by the Member States.
3 Andre indtægter omfatter også saldoen fra det foregående regnskabsår, dvs. at saldoen på 7,68 millioner euro fra 2007 er medregnet under andre indtægter for 2008. 
3 Other revenue also includes the result for the previous financial year, i.e. the balance of 7,68 million euro for 2007 is included in "Other revenue" of 2008.
Til sammenligning var det beløb, der blev medregnet under andre indtægter for 2007, 12,43 millioner euro. 
The comparable figure included in "Other revenue" of 2007 was 12,43 million euro.
Indtægter i alt (a) 253 538 243 563 Udgifter i alt (b) 249 974 3 564 235 888 Regnskabsårets resultat (a-b) 7 675 Regnskabsårets saldo 3 382 7 985 2008 2007 (1 000 euro) 
Total revenue (a) 253 538 243 563 Total expenditure (b) Result for the financial year (a-b) 249 974 235 888 Balance for the financial year 3 382 7 985 2008 2007 3 564 7 675 (1 000 euro)
Tabel 1b) - Europaskolerne - Konsolideret forvaltningsregnskab for regnskabsårene 2008 og 2007 - med overskuddet fra det foregående år anført separat Indtægter Tilskud fra Kommissionen Andre indtægter 138 910 106 951 1 245 861 127 096 104 036 2 231 132 Udgifter Udgifter afregnet ved regnskabsårets udgang Forpligtelsesbevillinger, som fremføres til det følgende regnskabsår 231 665 4 222 235 887 -4 755 -75 385 0 12 430 7 985 245 037 4 937 249 974 -4 113 Kursdifferencer -515 Bevillinger, der er fremført fra det foregående regnskabsår og ikke udnyttet Andet Overskud fra det foregående år fremført 333 0 7 677 3 382 Kilde: Europaskolerne. Tabellen er udarbejdet på grundlag af skolernes eget årsregnskab, som er opstillet efter et modificeret kasseregnskabsprincip. 
Table 1b) - European Schools - Consolidated revenue and expenditure account for the financial years 2008 and 2007 - with surplus of previous year presented separately Revenue Subsidies received from the Commission Other revenue 138 910 106 951 1 245 861 127 096 104 036 2 231 132 Expenditure Settled at the close of the financial year Committed and carried over to the following financial year 245 037 4 937 249 974 -4 113 -515 333 0 7 677 3 382 231 665 4 222 235 887 -4 755 -75 385 0 12 430 7 985 Exchange-rate differences Appropriations carried over from the previous financial year and not used Other results Surplus previous year carried forward Source: European Schools.
Indtægter i alt (a) Udgifter i alt (b) Regnskabsårets resultat (a-b) Regnskabsårets saldo 2008 2007 (1 000 euro) 
Total revenue (a) Total expenditure (b) Result for the financial year (a-b) Balance for the financial year 2008 2007 (1 000 euro)
Tabel 2 - Europaskolerne - Konsolideret balance pr. 31. december 2008 og 31. december 20071 AKTIVER 2008 På budgettet 20072 PASSIVER 2008 20072 På budgettet Nettoanlægsaktiver 4 Debitorer 9 Banker 19 Kassebeholdning 243 819 414 4 692 Egenkapital 4 243 Reserver 2 312 4 692 Uden for budgettet3 Lagre Konti for tredjemand Banker 1 Kassebeholdning 275 127 708 205 Uden for budgettet3 Reserve fra tidligere år Resultat Konti for tredjemand 1 651 1 493 211 242 252 267 Subtotal 33 505 37 691 Subtotal 33 505 37 691 Subtotal 2 IALT 35 114 619 Subtotal 2 114 2 002 29 9 705 23 265 29 Regnskabsårets saldo Bevillinger fremført fra år n til år n+1 Konti for tredjemand Udestående fordringer 2 207 3 383 7 985 4 916 4 222 10 612 11 036 8 039 7 549 4 113 1 678 6 2 002 39 693 IALT 35 619 39 693 Kilde: Europaskolerne. 
Table 2 - European Schools - Consolidated balance sheets as at 31 December 2008 and 31 December 2007 1 ASSETS Budget Net fixed assets Debtors 9 Banks 19 Cash LIABILITIES Budget Own capital Reserves Balance for the financial year Appropriations carried over from year n to n+1 Third-party accounts 2008 Subtotal 33 505 37 691 Subtotal 33 505 37 691 Off-budget 3 Stocks Third-party accounts Banks 1 Cash 46 Off-budget 3 Reserve from previous years Results Third-party accounts 1 651 211 252 1 493 242 267 2008 2007 2 2007 2 4 243 819 414 4 692 4 243 2 312 3 383 4 916 4 692 2 207 7 985 4 222 29 9 705 23 265 29 275 127 708 205 Subtotal 2 114 2 002 TOTAL 35 619 39 693 Subtotal 2 114 35 619 2 002 39 693 113 1 678 Entitlements to be recovered 10 612 8 039 11 036 7 549 Source: European Schools.
1 Ved opstillingen af den konsoliderede balance pr. 31. december 2008 er der taget hensyn til elimineringer mellem skolerne for at undgå, at tal medregnes to gange. 
1 For the presentation of the consolidated balance sheet as at 31 December 2008, the inter-schools eliminations have been taken into account so as to avoid duplicated figures.
Ved opstillingen af balancen pr. 31. december 2007 blev der ikke foretaget elimineringer. 
No eliminations were done for the balance sheet as at 31 December 2007.
Tallene er derfor ikke sammenlignelige. 
Therefore, the figures are not comparable.
2 Balancen pr. 31. december 2007 bygger på "Clôture des comptes 2007". 
2 The balance sheet as at 31 December 2007 was taken from the "Clôture des comptes 2007".
Der er imidlertid en difference på 89 000 euro i den balance pr. samme dato, som er vist i "Clôture des comptes 2008". 
However, the balance sheet at the same date presented in the "Clôture des comptes 2008" shows a difference of 89 thousend euro.
Denne difference skyldes, at nogle skoler fra 1. januar 2008 anvendte bruttoprincippet i deres regnskaber. 
This difference is due to the application by some schools of the no-netting principle in their accounts from the first January 2008.
3 Transaktionerne uden for budgettet vedrører aktiviteter uden for det egentlige skema, som forvaltes finansielt af skolerne (f.eks. skolerejser, levering af bøger mv.). Disse transaktioner er kun opført på balancen (indtægterne og udgifterne figurerer ikke i skolernes forvaltningsregnskab). 
3 Off-budget transactions concern extracurricular activities for the financial management of which the Schools are responsible (e.g. school trips, book supplies, etc.); they are handled exclusively at balance-sheet level (revenue and expenditure do not appear in the Schools' revenue and expenditure account).
(1 000 euro) 
TOTAL (1 000 euro)
RESPONSE OF THE SECRETARY-GENERAL OF THE EUROPEAN SCHOOLS TO THE REPORT OF THE COURT OF AUDITORS FOR THE FINANCIAL YEAR 2008 Recommendation N° 1 and Points 7 – 10: Accounting standards The Financial Regulation will be reviewed for 2010 in accordance with article 104 of the Regulation and the points raised by the Court will be examined as part of that review. 
RESPONSE OF THE SECRETARY-GENERAL OF THE EUROPEAN SCHOOLS TO THE REPORT OF THE COURT OF AUDITORS FOR THE FINANCIAL YEAR 2008 Recommendation N° 1 and Points 7 – 10: Accounting standards The Financial Regulation will be reviewed for 2010 in accordance with article 104 of the Regulation and the points raised by the Court will be examined as part of that review.
Recommendation N° 2 and Points 8 & 9: Surplus The surplus of the previous year is separately identified in the list of budget items so the information is readily available in the accounts. 
Recommendation N° 2 and Points 8 & 9: Surplus The surplus of the previous year is separately identified in the list of budget items so the information is readily available in the accounts.
However, the presentation of the summary of revenue and expenditure accounts will be modified for the financial year 2009 onwards to show the surplus separately from the revenue of the year, as suggested in the report. 
However, the presentation of the summary of revenue and expenditure accounts will be modified for the financial year 2009 onwards to show the surplus separately from the revenue of the year, as suggested in the report.
Recommendation N° 3 and Points 11 & 12: Presentation of accounts for consolidation The time frame between the end of the budget year and the deadline of 1st April is very narrow and coincides with the period when the Office and the Schools are also preparing the draft budgets for the following year. 
Recommendation N° 3 and Points 11 & 12: Presentation of accounts for consolidation The time frame between the end of the budget year and the deadline of 1st April is very narrow and coincides with the period when the Office and the Schools are also preparing the draft budgets for the following year.
In 2009, additional time was needed to implement the changes in the consolidated accounts that were made in response to the recommendations by the Court’s auditors to show comparable figures for the previous year. 
In 2009, additional time was needed to implement the changes in the consolidated accounts that were made in response to the recommendations by the Court’s auditors to show comparable figures for the previous year.
Every effort will be made in future to respect the deadline. 
Every effort will be made in future to respect the deadline.
Problems arising from this tight deadline, as well as the timetable in general, will be examined as part of the forthcoming review of the Financial Regulation. 
Problems arising from this tight deadline, as well as the timetable in general, will be examined as part of the forthcoming review of the Financial Regulation.
Recommendations N° 4 & 5 and Points 13 – 16: Inventory Every effort will be made to improve inventory management as recommended by the Court. 
Recommendations N° 4 & 5 and Points 13 – 16: Inventory Every effort will be made to improve inventory management as recommended by the Court.
A major difficulty is that the Schools currently lack an adequate computerised inventory system. 
A major difficulty is that the Schools currently lack an adequate computerised inventory system.
Tasks such as the reconciliation of inventory and accounting systems are therefore difficult and time-consuming. 
Tasks such as the reconciliation of inventory and accounting systems are therefore difficult and time-consuming.
New tools to run the inventory are planned as part of a wider project to renew the administrative and financial software used in the Schools. 
New tools to run the inventory are planned as part of a wider project to renew the administrative and financial software used in the Schools.
However, there has been a delay in the project which is not now expected to be operational until 2011. 
However, there has been a delay in the project which is not now expected to be operational until 2011.
In order to underline the importance attached to this issue following the Court’s previous observations, all the Schools presented reports to their Administrative Boards in 2009 on, among other things, the situation with regard to the inventory, including in particular the last and next planned dates of a physical check. 
In order to underline the importance attached to this issue following the Court’s previous observations, all the Schools presented reports to their Administrative Boards in 2009 on, among other things, the situation with regard to the inventory, including in particular the last and next planned dates of a physical check.
The Office will clarify the rules on how to determine which items should be recorded in the inventory and will issue further guidance to the Schools. 
The Office will clarify the rules on how to determine which items should be recorded in the inventory and will issue further guidance to the Schools.
Recommendations N° 6 & 7 and Points 17 & 18: Treasury The bank accounts mentioned in the report will be included in the balance sheet from now on. 
Recommendations N° 6 & 7 and Points 17 & 18: Treasury The bank accounts mentioned in the report will be included in the balance sheet from now on.
In consultation with the Schools, the Office will draw up clearer procedures for cash management with the objective of implementing the improvements from the start of 2010. 
In consultation with the Schools, the Office will draw up clearer procedures for cash management with the objective of implementing the improvements from the start of 2010.
Recommendation N° 8 and Points 19: Doubtful debtors Teachers do not receive the whole amount of the departure allowance if there are outstanding sums due for the differential adjustment. 
Recommendation N° 8 and Points 19: Doubtful debtors Teachers do not receive the whole amount of the departure allowance if there are outstanding sums due for the differential adjustment.
Instructions on the amounts to be withheld were issued by the Office in 2007. 
Instructions on the amounts to be withheld were issued by the Office in 2007.
Outstanding cases are monitored individually - 1/3 - 
Outstanding cases are monitored individually
through regular reports presented to the Administrative Boards which include the dates when they arose. 
through regular reports presented to the Administrative Boards which include the dates when they arose.
All cases are regarded as recoverable unless the Administrative Board decides to write them off. 
All cases are regarded as recoverable unless the Administrative Board decides to write them off.
The Office will discuss with the Schools how the information on doubtful debtors, in particular the risk of non-recovery, can be included in the comments to the balance sheet. 
The Office will discuss with the Schools how the information on doubtful debtors, in particular the risk of non-recovery, can be included in the comments to the balance sheet.
Recommendation N° 9 and Point 20: Carry-overs The Court’s opinion N° 5/2006, mentioned at Recommendation N° 1, referred to implementation of the accrual accounting principles in a manner that is appropriate to the context of the Schools. 
Recommendation N° 9 and Point 20: Carry-overs The Court’s opinion N° 5/2006, mentioned at Recommendation N° 1, referred to implementation of the accrual accounting principles in a manner that is appropriate to the context of the Schools.
The Schools recognise that the strict application of the accrual based accounting principle requires a distinction between present and not present obligations existing at the year-end. 
The Schools recognise that the strict application of the accrual based accounting principle requires a distinction between present and not present obligations existing at the year-end.
Separate identification of these items would increase the complexity of the accounting records and the workload on the Schools. 
Separate identification of these items would increase the complexity of the accounting records and the workload on the Schools.
Nevertheless, the Office will discuss with the Schools how this information can be included in the explanatory notes to the balance sheet. 
Nevertheless, the Office will discuss with the Schools how this information can be included in the explanatory notes to the balance sheet.
Recommendations N° 10 & 11 and Points 21 & 22: Staff issues In response also to recommendations from the internal audit service on human resource management, an action plan will be drawn up for the preparation of internal written procedures for recruitment and the filing system. 
Recommendations N° 10 & 11 and Points 21 & 22: Staff issues In response also to recommendations from the internal audit service on human resource management, an action plan will be drawn up for the preparation of internal written procedures for recruitment and the filing system.
With regard to recruitment of part-time teachers, it should be noted that at Karlsruhe the inspectors are always consulted but they do not always reply. 
With regard to recruitment of part-time teachers, it should be noted that at Karlsruhe the inspectors are always consulted but they do not always reply.
At Mol, the inspectors have been regularly consulted from 2009 on. 
At Mol, the inspectors have been regularly consulted from 2009 on.
A copy of the sent letter is kept in the teacher’s file. 
A copy of the sent letter is kept in the teacher’s file.
In both schools, absence of a reply is regarded as approval Recommendation N° 12 and Points 23 – 26: Procurement The importance of ensuring the legality and regularity of the procurement procedures is fully recognised. 
In both schools, absence of a reply is regarded as approval Recommendation N° 12 and Points 23 – 26: Procurement The importance of ensuring the legality and regularity of the procurement procedures is fully recognised.
Training courses were arranged in 2007 and 2008 with the support of the Commission. 
Training courses were arranged in 2007 and 2008 with the support of the Commission.
However, the new procurement rules introduced complex procedures which place considerable demands on staff resources and expertise. 
However, the new procurement rules introduced complex procedures which place considerable demands on staff resources and expertise.
Not all procurements had all the problems mentioned by the auditors, but it is recognised that further progress is necessary to comply with the new rules. 
Not all procurements had all the problems mentioned by the auditors, but it is recognised that further progress is necessary to comply with the new rules.
The Secretary-General has recently issued further guidance notes which are accompanied by an increasing collection of model documents covering the issues observed during the audit. 
The Secretary-General has recently issued further guidance notes which are accompanied by an increasing collection of model documents covering the issues observed during the audit.
With regard to the specific procedures mentioned in the report, it was not considered that the evaluation study of SEN policy and practice should have been put out to tender. 
With regard to the specific procedures mentioned in the report, it was not considered that the evaluation study of SEN policy and practice should have been put out to tender.
The payment was a reimbursement to a government body in accordance with a decision of the Board of Governors, and not a procurement contract on the part of the Office. 
The payment was a reimbursement to a government body in accordance with a decision of the Board of Governors, and not a procurement contract on the part of the Office.