natgillin/translations-raw huggingface dataset:
I Benin var man i gang med en sdan reform, men denne betingelse var ikke opfyldt, da Kommissionen finansierede restancer i Tanzania og Zambia. 
Whereas measures were being adopted in Benin, this condition was not satisfied when the Commission tookovertheresponsibilityforarrearsinTanzaniaandZambia.
I Ghana, Zambia og Cte dŐIvoire (3) har man finansieret ind-lżsning af statsgžldsbeviser eller de dermed forbundne finansielle omkostninger. 
In Ghana, Zambia and Cte dŐIvoire, treasury bonds, or simply the financial costs which they generate, were redeemed (3).
Sdan anvendelse af midlerne kan ogs sidestilles med hurtig stżtte til budgettet generelt, men den har ikke nogen direkte indvirkning p sektorreformerne, og den er heller ikke med til at sikre driften af de sociale sektorer. 
This type of use, too, can be equated with rapid, general budget assistance, but does not have any direct impact on sectoral reforms and protecting the operation of social sectors.
Lom-konventionen indeholder bestemmelse om, at counterpartmidlerne ogs kan anvendes til at finansiere EUF-projekter. 
The Lom Convention provides that the counterpart funds may also be used as part of EDF project financing.
Denne bestemmelse er ikke forenelig med principperne for budgetdisciplin, nr de projekter, der gennemfżres med offentlige midler, ikke er opfżrt p statsbudgettet. Kommissionen er derfor 3 () Jf.boks5,punkt1. 
Since it is difficult to reconcile these provisions with budgetary discipline when projects are implemented out of public funds but are not entered in the national budget, the Commission has gradually stopped targeting extra-budgetary projects. Until 1998, however, such allocations were being adopted in three of the countries 3 ( ) See Box 5, paragraph 1.
14.9.2001 DA De Europžiske Fžllesskabers Tidende C 257/7 gradvist get bort fra at żremžrke midlerne til projekter uden for budgettet. 
14.9.2001 EN Official Journal of the European Communities C 257/7 reviewed (Ghana, Malawi and Tanzania).
I Tanzania, hvor denne mulighed ikke var omhandlet i finansieringsaftalen, begrundede man denne anvendelse af midlerne med de risici, der var forbundet med den mangelfulde forvaltning af de offentlige udgifter. 
In Tanzania, there was no provision for these allocations in the Financing Agreement, but they were justified by the risks inherent in the poor quality of thepublicexpendituremanagement.
Kommissionens meddelelse fra februar 2000 indeholder ikke mange tal om arten af de udvalgte udgiftsposter (1). 
The Commission communication of February 2000 gives very few figures concerning the nature of the target expenditure (1).
KONTROL MED PROGRAMMERNES GENNEMFŻRELSE Tidsplan for stżtten 17. Kommissionen fordeler strukturtilpasningsstżtten mellem de stżtteberettigede lande for to r ad gangen. Netop fordi Kommissionen ikke har ment, at det var muligt (2) at f plidelige oplysninger om de forskellige landes budgetunderskud, er Afvigelser mellem budgetterede og effektuerede betalinger i regnskabsrene 1995-2000. 
The Commission divided the structural adjustment support amongtheeligiblecountriesfortwo-yearperiods.AstheCom-mission did not think it possible to obtain reliable budget deficit statisticsforthevariouscountries(2),thelinkbetweenthese Differences between actual and expected payments for budget years 1995 to 2000 for the 23 programmes examined Table 2 allocations and real financial needs is tenuous and is only one of the criteria for allocating resources.
For Senegals vedkommende havde Kommissionen i 1998 over for EUF-udvalget begrundet stżtten med et akut finansieringsbehov, men ved udgangen af 2000 stod der fortsat 7 milliarder XAF (svarende til 10,7 millioner euro) tilbage p kontoen for counterpartmidler, og myndighederne havde tilsyneladende intet hastvžrk med at anvende disse midler (3). 
In the case of Senegal in 1998, whereas the Commission had provided the EDF Committee with justificationfortheCommunitysupportonthegroundsofimme-diate financial need, at the end of 2000, FCFA 7 000 Mio (10,7 million euro) remained unutilised in the counterpart funds account and the authorities appeared to be in no hurry to use it (3).
Det fremgr af tabel 2, at Kommissionen har stillet stżtten til rdighed for modtagerlandene efter en tidsplan, som adskiller sig vžsentligt fra den plan, der figurerer i de finansieringsforslag, der blev forelagt EUF-udvalget. 
Table 2 shows that the calendar followed by the Commission in making support available to the beneficiary countries differed markedly from the intentions expressed in the financing proposals submitted to the EDF Committee.
Tidsforskydningerne skyldes de frister, der er fastlagt for EUFŐs beslutningsprocedurer, og at det tager tid for AVS-landeneat opfylde finansieringsaftalernes betingelser for at f pengene udbetalt. 
The time differences can be explained by the inherent delays of the EDF decisional procedures and the time required for ACP States to meet the disbursement conditions imposed by the Financing Agreements, with a total suspension of support if those conditions were not met.
Med den nuvžrende ordning kan modtagerlandene fżrst vžre sikre p at f bevilget den finansielle stżtte ganske kort tid fżr, den rent faktisk udbetales af Kommissionens tjenestegrene, og i mange tilfžlde fżrst efter, at de pgžldende lande har fžrdiggjort budgettet for det regnskabsr, hvortil stżtten er programmeret, og ofte fżrst allersidst i regnskabsret. 
Under the prevailing system beneficiary countries could not be certain of financial support until just before it was actually disbursed by theCommissionstaff,oftenattheendofthefinancialyearand after the countries in question had drawn up the budget for the financialyearforwhichthesupportwasprogrammed. 50 40 30 20 10 0 10 20 30 40 Source: Commission decisions and accounts.
50 40 30 20 10 0 10 20 30 40 Kilde: 1 (2) KOM(2000)58endeligudg.,punkt2.1.3.2. ( ) Note til EUF-udvalget af 22. juni 2000. 
Country Payments above forecast 1995 1996 1997 1998 1999 2000 Payments below forecast 1 (2) COM(2000) 58 final, section 2.1.3.2. ( ) Information note to the EDF Committee dated 22 June 2000.
(3) Og ved udgangen af 2000 stod der 29 millioner euro p bankkonti i Europa.DevarindbetaltsomStabex-midler,primžrtiperiodenfra 1996 til 1998. Mio. 
(3) Similarly, at the end of 2000, 29 million euro paid under Stabex, mainly from 1996 to 1998, remained unused in bank accounts in Europe.
EUR Benin Burkina Faso Ghana Malawi Mozambique Senegal Tanzania Zambia 
Million euro Benin Burkina Faso Ghana Malawi Mozambique Senegal Tanzania Zambia
C 257/8 DA De Europžiske Fžllesskabers Tidende 14.9.2001 19. 
C 257/8 EN Official Journal of the European Communities 14.9.2001 19.
I tre af de otte undersżgte lande (Malawi, Mozambique og Zambia) havde centralbanken vžret for lžnge om at oprette counterpartmidlerne, efter at Kommissionen havde udbetalt belżbene i fremmed valuta. 
After the foreign exchange had actually been disbursed by the Commission, in three of the eight countries examined (Malawi, Mozambique and Zambia), there were delays in the creation of the counterpart funds by the central bank.
Det var heller ikke altid get lige hurtigt med efterfżlgende at f overfżrt midlerne til statens hovedkonti. P grund af disse forskellige forsinkelser svžkkes den i forvejen usikre forbindelse mellem den ydede stżtte og likviditetsbehovet i et bestemt regnskabsr yderligere. 
After that the transfer of funds to the general treasury accounts took place at varying rates. Due to these variations in the timetabling, the already tenuous relationship between the support granted and the treasury needs for particular budget years was stretched still further.
Det bidrager ikke til at f modtagerlandene til at respektere forfaldsdatoerne for deres udenlandske og indenlandske betalinger og til at undg at komme i restance (jf. boks 2). 
This situationdoesnotmakeitanyeasierforbeneficiarycountriesto meet their foreign and domestic payment deadlines, nor does it help them avoid a build-up of payment arrears (see Box 2).
Boks 2 Forsinkelser i tidsplanen for stżttens ivžrksžttelse 1. 
Box 2 Shifts in the support timetable 1.
I Malawi blev en betaling p 16 millioner euro, som efter planen skulle have vžret foretaget i juli 2000, fżrst effektueret fra Kommissionens side ved udgangen af december 2000, efter at delegationen havde sendt flere rykkere til de centrale tjenestegrene. 
In Malawi, a payment of 16 million euro scheduled for July 2000 was disbursed by the Commission at the end of December 2000, after several reminders from the Delegation to Commission headquarters.
Og Malawis centralbank havde vžret meget lžnge om at overfżre midlerne fra den foregende indbetaling til kontoen for counterpartmidler. 
For its part, the central bank was late in paying funds into the counterpart funds account for the previous payment.
Verdensbanken har anslet, at forsinkede udbetalinger fra samtlige donorer medfżrer finansielle omkostninger for Malawi p 11 millioner USD om ret (1). 2. 
The World Bank has estimated that the financial cost to Malawi of payment delays by all fund providers is around 11 million US dollars per year (1). 2.
I Zambia blev counterpartmidlerne indbetalt p kontoen med dobbelt underskrift seks mneder efter, at der var indbetalt 20,6 millioner euro til det fjerde strukturtilpasningsprogram. 
In Zambia, the counterpart funds were paid into the joint-signature account six months after a payment of 20,6 million euro under the fourth structural adjustment programme.
3.IGhanaerdetikkemuligtatsesammenhžngenmellemdebelżbi counterpartmidler, der er frigjort hvert r p kontoen med dobbelt underskrift, og de belżb i fremmed valuta, som Kommissionen har ydet i stżtte de pgžldende regnskabsr. 
3. In Ghana, it was not possible to establish a correlation between the annual volume of counterpart funds released from the joint-signature account and the amounts in foreign exchange decided by the Commission as support for the budget years in question.
IMF og modtagerlandene har ikke fastlagt en almindeligt gžldende praksis, for s vidt angr hvordan og hvornr EU-stżtten skal opfżres i statsregnskabet. 
There is no generally agreed practice among the IMF and the beneficiary countries as regards the procedures and timetable for incorporating Community financial support into the national accounts.
Det afhžnger af det enkelte land og perioden, om stżtten medtages i beregningen af statens nettostilling hos centralbanken. 
Depending on the country or period, the support is (or is not) included in the calculation of the governmentŐs net position with its central bank.
Stżtten kan ogs indg i beregningen af budgetunderskuddet eller omvendt indg som finansieringskilde til džkning af dette underskud. 
Similarly, it may be taken into account before the budget deficit estimates are established or, conversely, as a source of funding for the deficit.
Disse forskellige beregningsmder og forsinkelserne er ikke med til at fremme sdanne forbedringer, som Kommissionen har żnsket, nemlig at stżtten medtages i ind-tžgtsoverslagene p budgettet (2), at standarderne for offentlig regnskabsfżring (3) fżlges, og at stżtten koordineres. 
Such accounting procedures and delays do not make it easier to incorporate the support in the estimated budget revenue (2), nor do they facilitate compliance with public accounting standards (3) and the coordination of assistance, that the Commission wishes.
(1) Rapporten ČAdministrative procedures for Macro-Economic Assistance to MalawiÇ, tabel ČCost of Delays in Macro-Economic Aid and 2 Inflows 1996-1998Ç. () Notat til medlemsstaterne af 3. februar 1997 om konvertibilitet og 3 direkte budgetstżtte. () F.eks. 
(1) Report ÔAdministrative procedures for macroeconomic assistance to MalawiŐ, table ÔCost of delays in macroeconomic aid and inflows 1996 2 to 1998Ő. () NotetotheMemberStatesconcerningconvertibilityanddirectbud-3 get support, 3 February 1997. () For example, the WAEMU guidelines for compiling the table of government financial transactions.
Kontrollen af indbetalingerne af counterpartmidler 21. 
Controls on the constitution of counterpart funds 21.
Flere af Kommissionens delegationer har ikke kontrolleret den anvendte omregningskurs og bankernes kontoopgżrelser i tilstržkkeligt omfang. 
In several of the Commission Delegations checks on bank statements and the conversion rates applied were insufficient.
Ingen af de 23 undersżgte finansieringsaftaler indeholdt retningslinjer for, hvilken vekselkurs der skulle anvendes ved beregningen af modvžrdien i national valuta af Kommissionens indbetalinger i euro. Dette punkt er omhandlet i aftaleprotokollerne, men ikke efter ensartede regler (jf. boks 3). 
None of the 23 Financing Agreements examined contained detailed information about determining the exchange rates to be used to calculate the national currency equivalents of payments made in EuropeancurrencybytheCommission.TheProtocolsofAgree-ment subsequently dealt with this point, but did not apply uniform rules (see Box 3).
Boks 3 Kontrollen af indbetalingerne af counterpartmidler 1. I fire lande (Malawi, Mozambique, Tanzania og Zambia) anvendte centralbanken ugunstige kurser med det resultat, at belżbene til statskassen blev lavere, end de ville have vžret under andre omstžndigheder. 
Box 3 Controls on the constitution of counterpart funds 1. tral banks used unfavourable rates, thereby reducing the amount transferred to the exchequer. In four countries (Malawi, Mozambique, Tanzania and Zambia), the cen-2.
2. I Mozambique var den vekselkurs, centralbanken anvendte p counterpartmidlerne, 3 % lavere end den gunstigste kurs. 
In Mozambique, the exchange rate applied by the central bank in order to constitute the counterpart funds was 3 % below the most favourable rate.
I Mozambique blev counterpartmidlerne desuden ikke opfżrt p en konto med dobbelt underskrift, og det har ikke vžret muligt at f bekržftet, om der overhovedet er oprettet counterpartmidler svarende til de 8 millioner euro, som er udbetalt til det fżrste importprogram (1992) (4). 
In Mozambique, in addition, the counterpart funds were not set up as a joint-signature account and the constitution of the counterpart funds corresponding to the 8 million euro paid under the first import programme (1992) could not be confirmed (4).
Anvendelse af faglig bistand 22. 
Use of technical assistance 22.
Faglig bistand er en af de tre former for stżtte til strukturtilpasning, der er omhandlet i artikel 247 i den fjerde Lom-konvention. 
Technical assistance is one of the three forms of structural adjustment support provided for in Article 247 of the Fourth Lom Convention.
I artikel 20, litra e), i den interne aftale om 7. og 8. EUF er den faglige bistands rolle kun pržciseret for s vidt angr tilsynet med importprogrammerne. 
Article 20(e) of the Internal Agreement for the seventh and eighth EDFs defined its role only in relation to the monitoring of import programmes.
Det var det, Kommissionen lagde stżrst vžgt p i 1990, men reglerne burde have vžret žndret i 1995 for 8. 
This was the CommissionŐs main concern in 1990, but it should have been adapted for the eighth EDF in 1995, in view of the emphasis placed on budget support.
Finansieringsaftalerne indeholder sjžldent mere detaljerede oplysninger om dette spżrgsml, og derfor defineres behov og aktiviteter nžrmere i de aftaleprotokoller, der indgs p stedet, og af den faglige bistand. 4 ( ) Jf. ogs punkt 4.52 i sžrberetning nr. 2/94 om importprogrammerne under 6. 
The Financing Agreements rarely provided more detail and left the definition of needs and activities for the Protocols of Agreement concluded on the spotandfortheremitstechnicalassistants. 4 ( ) As regards the difficulties experienced in connection with the central bank in Mozambique, see also paragraph 4.52 of Special Report No 2/94 on the import programmes carried out under the sixth EDF (OJ C 97, 6.4.1994).
14.9.2001 DA De Europžiske Fžllesskabers Tidende C 257/9 23. Tabel 3 viser budgetterne til faglig bistand inden for de undersżgte programmer og udnyttelsen af budgetterne. 
Implementation of the technical assistance provided for in the financing agreements examined 23. Table 3 gives an overview of the budgets allocated for technical assistance and their implementation for the programmes examined.
Udnyttelsesgraden var lav, i mange tilfžlde var tidsplanen for mobiliseringen af counterpartmidler ikke fulgt, og ved udgangen af 2000 var kun 31 % af de bevilgede belżb kommet til udbetaling. 
These budgets were underutilised and often late in terms of the timetable for releasing the counterpart funds, to such an extent that only 31 % of the total finance provided had been subject to payments as of the end of 2000.
Ivžrksžttelse af den planlagte faglige bistand i henhold til de undersżgte finansieringsaftaler Tabel 3 3,5 3,0 2,5 2,0 kontrakter 1,5 Bogfżrte Budget for planlagt faglig bistand Bogfżrte betalinger 1,0 0,5 0,0 Kilde: Finansieringsaftaler og EUFŐs regnskab pr. 31. december 2000, nžrmere oplysninger i bilag III. 24. bejdere, der skulle hjžlpe med gennemfżrelsen af foranstaltningerne i de udvalgte sektorer, sig i nogle tilfžlde allerede p stedet, fordi de arbejdede med andre programmer vedrżrende de sociale sektorer eller med budget-og finansspżrgsml. 
With the exception of Benin, it was not possible to cite local conditions as the explanation for 3,5 Table 3 Technical 3,0 assistance 2,5 2,0 1,5 1,0 0,5 0,0 budget forecast Contracts accounted for Payments accounted for Source: Financing agreements and EDF accounts at 31 December 2000, according to the breakdown in Annex III. In the eight countries examined the technical assistance per-24. sonnel following the progress of operations in the target sectors were sometimes already working in place on other social-sector programmes, or even in budgetary and financial areas.
Der blev primžrt foretaget kvantitative analyser af budgetterne, og ikke s meget analyser af udgiftstransaktionernes formelle rigtighed og effekt. 
This indirect monitoring did little for the transparency of the objectives pursued or the work carried out, which focused more on quantitative analysis of budgets than on the regularity and impact of the expenditure.
I nogle tilfžlde giver den faglige bistand Kommissionen mulighed for at fżre tilsyn med programmernes gennemfżrelse, men det har kun indirekte praktisk betydning for de berżrte forvaltninger (Senegal). 
Some technical assistance did make it possible for the Commission to monitor programme execution, but it was only indirectly that it had any operational advantages for the beneficiary administrations (Senegal).
Fordelingen mellem udsendt faglig bistand og lokal faglig bistand er ikke baseret p generelle retningslinjer. 
The division between expatriate assistance and local assistance was not based on any generalised policy.
Under disse meget forskelligartede omstžndigheder har bestemte projekter ganske vist givet positive resultater (Burkina Faso, Tanzania), men i andre tilfžlde var opgaverne ikke defineret pržcist nok, og der var ikke mobiliseret tilstržkkelige finansielle midler. 
Amidst all this diversity some measures did have an impact (Burkina Faso, Tanzania), but the cases where tasks were badly defined and resources inappropriately mobilised were not always resolved and, on balance, there were very marked variations in the use of technical assistance.
I Benin, Ghana og Malawi blev den faglige bistand, bl.a. de revisioner og evalueringer, der indgik i programmerne, frem til 1999 (1) finansieret via counterpartmidlerne. 
InBenin,GhanaandMalawi,thefinancefortechnicalassis-tance was taken from the counterpart funds up until 1999 (1), especially as regards the audits and evaluations provided for in the programmes.
I sdanne tilfžlde registreres disse aktiviteter ikke i Kommissionens forvaltningssy-(1) De finansieringsaftaler, der blev indget i 1999, brżd med denne praksis og opererede med et revisions-og evalueringsbudget uden for den egentlige budgetstżtte. 
In such cases the activities are not recorded in the (1) The Financing Agreements concluded in 1999 broke with this practice and provided for an audit and evaluation budget separate from that for budget aid.
Nžrmere betingelser og kontrakter forhandles, ligesom det er tilfžldet med EUFŐs direkte finansieringer, p modtagerlandets initiativ. 
As with EDF direct-financing, mission statements and contracts are negotiated on the beneficiary countryŐs initiative.
Kommissionen har endnu mindre kontrol over disse aktiviteter end over de kontrakter, de centrale tjenestegrene indgr p grundlag af andre midler, navnlig for s vidt angr arbejdsopgavernes indhold, harmoniseringen af metoder og fristerne for arbejdets udfżrelse. 
Commission control over these activities is much weaker than for the contracts concluded at central services level from other resources, especially as regards the actual content of the works, the harmonisation of methods and the time required to put them in place.
Revisioner 26. 
Auditing 26.
Finansieringsaftalerne indeholder bestemmelser om, at der enten p Kommissionens eller de nationale myndigheders initiativ kangennemfżresfinansielrevision.Tabel4erenoversigtoverde revisioner, der er foretaget af de undersżgte programmer, og opfżlgningen af revisionerne. 
The Financing Agreements make provision for financial audits to be carried out at the instigation of the Commission or the national authorities. Table 4 provides an overview, for the programmes under consideration, of the audits carried out and the follow-up to them.
I halvdelen af de undersżgte lande džkkede revisionerne samtlige programmer. 
In half the countries concerned the audits covered all the programmes.
I Zambia er der ikke gennemfżrt nogen revisioner overhovedet, det er ikke klart hvorfor. 
In Zambia there were no audits, but the reasons for this exception were not clear.
Kun i to lande (Benin og Burkina Faso) var der tale om rlige revisioner, som omfattede alle former for stżtte i et givet regnskabsr i stedet for flere regnskabsr, hvor der blev ydet stżtte via et eller flere programmer. 
In only two countries (Benin and Burkina Faso) were the audits annual audits that covered all the support for one budget year, rather than a number of financial years receiving support from one, or even several, programmes.
EUR Benin Burkina Faso Ghana Malawi Mozambique Senegal Tanzania Zambia 
Country Million euro Benin Burkina Faso Ghana Malawi Mozambique Senegal Tanzania Zambia