natgillin/translations-raw huggingface dataset:
I betragtning af manglerne ved de nationale procedurer for afholdelse og kontrol af de offentlige udgifter er det ikke realistisk at tro, at modtagerstaternes udgifter til de prioriterede sektorer altid bliver afholdt p et korrekt grundlag, og at de vil f reel indvirkning p niveauet for og kvaliteten af de sociale ydelser. 
Given the weaknesses in the national implementation and control procedures for public expenditure, it is unrealistic to think that in the priority sectors the beneficiary StatesŐ expenditure will always be effected regularly and will have a real impact on the level and quality of social services.
Modtagerlandenes reformer af forvaltningen af de offentlige finanser er fżrst ivžrksat for nylig og vil ikke kunne f fuld virkning p kort sigt. 
The reforms that have been undertaken by these countries in the area of public finance management are recent and will only be fully effective in the longer term.
Denne kendsgerning bekržftes af de revisioner, Kommissionen selv har foretaget siden 1998. 
The reality of this was confirmed by the audits that have been undertaken by the Commission from 1998 onwards.
Budgetmyndigheden skal vžre opmžrksom p de risici, der er forbundet med den valgte fremgangs-mde,ogdenbżrforsżgeatfbegržnsetomfangetafdisserisicilidtefterlidtvedatstżttegennemfżrelsenaf reformerne i AVS-landene, bl.a. gennem en samordnet indsats fra donorsamfundet. 
The budgetary authority must be aware of the inherent risks of the approach that has been adopted, must insist that the risks be evaluated through audits of public expenditure and should endeavour to reduce the extent of them gradually by encouraging effective implementation of reforms in the ACP States and, in particular, by means of concerted action by all the donors together.
C 257/3 
C 257/3
C 257/4 DA De Europžiske Fžllesskabers Tidende 14.9.2001 INDLEDNING Counterpartmidler fra strukturtilpasningsstżtten 1. 
C 257/4 EN Official Journal of the European Communities 14.9.2001 INTRODUCTION Counterpart funds from structural adjustment support 1.
I starten af 1980Őerne havde mange AVS-lande store underskud p betalingsbalancen og statsbudgettet, som de finansierede ved at optage ln i udlandet Ń i mange tilfžlde helt ude af pro-portioner med deres vžkstperspektiver og indtžgtsmuligheder. 
At the beginning of the 1980s many ACP States had substantial balance of payments and budget deficits, which they financed by recourse to external debts on a scale that was often excessive compared with their growth and revenue prospects.
For at lżse disse problemer forpligtede de pgžldende lande sig til under Bretton Woods-institutionernes (1) ledelse at gennemfżre strukturtilpasningsprogrammer bestende af en ržkke makrożkonomiske foranstaltninger, der skulle genskabe den żkonomiske balance i landene og nedbringe deres finansunderskud bde internt (budgetunderskuddet) og eksternt (underskuddet p beta-lingsbalancen). 
In order to counteract these difficulties the countries in question, under the aegis of the Bretton Woods institutions (1), embarked on structural adjustment programmes consisting of a set of macroeconomic measures that aimed to restore economic equilibrium and reduce their financial deficits, both domestic (budget) and external (balance of payments).
EF blev involveret i denne indsats gennem den fjerde Lom-konvention (2). I medfżr af konventionens artikel 243-250 blev der tilvejebragt et instrument for strukturtilpasnings-stżtte. 
The European Community joined this process, with the Fourth Lom Convention (2), Articles 243 to 250 of which introduced a structural adjustment support facility.
Ved udgangen af 2000 havde Kommissionen sledes inden for rammerne af dette nye instrument udbetalt 2 320 millioner euro til 42 AVS-lande i stżtte til de reformer, modtagerlandene og Bretton Woods-institutionerne var blevet enige om. 
In consequence the Commission had, by the end of 2000, disbursed 2 320 million euro to 42 ACP States by way of this new Instrument, in order to support the reforms agreed between the beneficiary countries and the Bretton Woods institutions.
Disse udbetalinger udgjorde 22 % af de samlede betalinger fra 7. og 8. EUF (jf. bilag I). 2. 
These payments represented 22 % of the total payments from the seventh and eighth EDFs (see Annex I). 2.
Denne EUF-stżtte indbetales i euro p en konto, som modtagerlandet opretter, i de fleste tilfžlde hos landets centralbank. 
The EDF contributions are paid, in euro, into an account opened by the beneficiary government, usually with its central bank.
Modvžrdien i national valuta indsžttes p en konto med dobbelt underskrift(3), som oprettes hos samme bank. 
The counterpart of these contributions is a deposit for the equivalent amount in national currency in a bank account, with two signatories (3), with the same bank.
Disse belżb i national valuta er med til at forbedre statens likviditet i forhold til seddelbanken/centralbanken og kan anvendes til at finansiere offentlige udgifter i modtagerlandet (jf. tabel 1). 
The national currency amounts improve the governmentŐs financial position with the issuing institution by that amount and can be used to finance the beneficiary countryŐs public-sector spending (see Table 1).
EUF har sledes ydet strukturtilpasningsstżtte som: a) stżtte til betalingsbalancen, der er med til at skabe balance p de enkelte landes budgetter under IMFŐs overordnede koordinering b) stżtte til modtagerlandenes budget Ń stżtten skal primžrt komme de sociale sektorer til gode. 
The funds provided by means of EDF structural adjustment support have taken the form of: (a) balance-of-payments support, contributing to the economic and financial equilibrium of each country within the framework coordinated by the IMF; (b) support for the budgets of the beneficiary countries, giving priority to the social sectors.
Strukturtilpasningsprogrammerne indebžrer sledes som hovedregel en omfordeling af de offentlige bevillinger, der kan resultere i nedskžringer af de sociale ydelser til fordel for de fattigste befolkningsgrupper. 
In actual fact, structural adjustment programmes usually entail a rescaling of public expenditure, which may be reflected in a reduction in social services forthepoorestsegmentsofthepopulation.
Mobiliseringen af strukturtilpasningsstżtten fra EUF Tabel 1 EUF (Kommissionen) MODTAGERLANDETS CENTRALBANK Statens konti Counterpartmidler (konto med dobbelt underskrift) Valutareserver Skatteprovenu Statens kontokurant Offentlig lntagning Andre indtžgter til staten Betalinger vedrżrende handel med udlandet Afdrag og renter p udlandsgžld Budgettets gennemfżrelse (nationale procedurer) (1) Den Internationale Valutafond (IMF) og Verdensbanken (IBRD). 
Table 1 Mechanism for mobilising EDF structural adjustment support EDF treasury (Commission) BENEFICIARY COUNTRY'S CENTRAL BANK Foreign exchange reserves Treasury accounts Counterpart (joint-signature account) Fiscal revenue Treasury current account Public-sector borrowing Other national income External trade payments External debt servicing Budget implementation (national procedures) (1) International Monetary Fund (IMF) and World Bank.
(2) Den fjerde Lom-konvention blev undertegnet den 15. december 1989 for en tirig periode (fra marts 1990 til marts 2000), i tilknytning hertil blev der undertegnet en femrig finansprotokol, der džkkede 7. 
(2) The Fourth Lom Convention was signed on 15 December 1989 with a duration of 10 years (from March 1990 to March 2000), together with a five-year Financial Protocol corresponding to the seventh EDF; itwasrevisedon4November1995,togetherwithasecondfive-year Financial Protocol corresponding to the eighth EDF.
EUF. 3 () EnunderskriftbdefraKommissionensdelegeredeogfradennatio-nale anvisningsberettigede. 
3 ( ) Joint signatures of the Commission Delegate and the national authorising officer.
14.9.2001 DA De Europžiske Fžllesskabers Tidende C 257/5 3. 
14.9.2001 EN Official Journal of the European Communities C 257/5 3.
4. Kommissionen er hverken anvisningsberettiget eller ansvarlig for anvendelsen af counterpartmidlerne, som i żvrigt ikke figure-reriKommissionensregnskaber.Vedatinsisterep,atdissemid- ler indsžttes p en konto med dobbelt underskrift, og ved at det i finansieringsaftalerne og protokollerne pržciseres, p hvilke vilkr de m anvendes, tilstržber Kommissionen dog at skabe sikkerhed for, at counterpartmidlerne bidrager til opfyldelsen af EUŐs udviklingsml og anvendes i overensstemmelse med principperne for forsvarlig żkonomisk forvaltning. 
4. TheCommissionneitherauthorisesnoraccountsfortheuse of the counterpart funds and they do not appear in its accounts. However, by insisting that the funds are deposited in a joint-signature account and that the financing agreements and proto-colsspecifytheconditionsunderwhichtheymaybeused,the Commission has tried to ensure that the counterpart funds contribute to the development and good governance objectives pursued by the European Union.
Siden starten af 7. EUF har Kommissionen deltaget aktivt i donorernes drżftelser og tilpasset sin stżtte til udviklingen i AVS-landene. 
Since the beginning of the seventh EDF the Commission has actively participated in consultations between fund providers and has adapted its support to the changing constraints in ACP States.
Man burde i virkeligheden ikke anvende begreberne ČimportprogramÇ og ČcounterpartmidlerÇ, for de har givet anledning til en vis forvirring omkring de faktiske forhold omkring budgetstżtten. 
The terms Ôimport programmeŐ and Ôcounterpart fundsŐ ought to have been abandoned, since they have helped to sustain a certain amount of confusion about the reality of budget aid operations.
I 1999 besluttede de stżrste donorer at gżre deres stżtte betinget af, at modtagerlandene udarbejdede og derefter ivžrksatte strategiplaner for nedbringelse af fattigdommen. 
In 1999, the main fund providers decided that, in return for aid, beneficiary countries should draw up and introduce poverty-reduction strategy papers (PRSP).
Ved at erstatte den udvidede strukturtilpasningsfacilitet (ESAF) med faciliteten til bekžmpelse af fattigdom og fremme af vžksten har IMF gjort nedbringelse af fattigdommen til et ml og et kriterium for vurderingen af IMF-programmernes succes. 
When it replaced the enhanced structural adjustment facility (ESAF) with the poverty-reduction and growth facility (PRGF), the IMF made poverty reduction an objective and a criterion for evaluating the success of its programmes.
Det vigtigste orienterende materiale fra Kommissionen og Rdet i denne periode eranfżrtibilagII. 
The main guidelines presented by the Commission and the Council over this period are shown in Annex II.
Rettens revision 6. 
The Court audit 6.
Rettens revision var en opfżlgning af Europa-Parlamentets beslutning i tilknytning til afgżrelsen om decharge for regnskabsret 1998 (1). Mlet for revisionen var ikke at vurdere Kommissionens tilsyn med selve strukturtilpasningsprogrammerne, men derimod Kommissionens tilsyn med anvendelsen af de (1) Europa-Parlamentets beslutning med bemžrkningerne til afgżrelsen om decharge til Kommissionen for gennemfżrelsen af 6., 7. og 8. 
The audit was a follow-up to the European Parliament dis-chargeresolutionforthefinancialyear1998(1),withtheobjec- tive of assessing the CommissionŐs supervision, not of the structural adjustment programmes as such, but of the use of the counterpart funds resulting from EDF structural adjustment (1) Resolution of the European Parliament containing its comments accompanying the European Parliament Decision giving discharge to the Commission in respect of the sixth, seventh and eighth EDFs for the financial year 1998 (OJ L 234, 16.9.2000).
37). I punkt D i beslutningen anfżrte Parlamentet, at anvendelsen af counterpartmidler var pržget af mangelfuld forvaltning, drlig kontrol og utilstržkkelig evaluering. counterpartmidler, der hidrżrer fra EUF-stżtten til strukturtilpasning i AVS-landene. 
In recital D of the Resolution Parliament said that the use of counterpart funds suffered at times from inadequate management, poor supervision and insufficient evaluation. support to ACP States.
Denne vurdering bygger primžrt p en gennemgang af en stikprżve p 23 finansieringsaftaler indget mellem 1994 og 1999 med otte modtagerlande; de 23 finansieringsaftaler repržsenterede ved udgangen af 2000 23 % af strukturtilpasningsstżtten fra 7. og 8. EUF (jf. bilag III). 
The appraisal was mainly based on exami-nationofasampleof23FinancingAgreementsconcludedwith eight beneficiary countries between 1994 and 1999 for an amount which, at the end of 2000, represented 23 % of the structural adjustmentsupportfromtheseventhandeighthEDFs(see Annex III).
For disse programmers vedkommende blev revisionen i Kommissionens centrale tjenestegrene suppleret med besżg p stedet hos delegationerne og de nationale myndigheder med ansvar for midlernes anvendelse. 
For these programmes, the audits at Commission headquarters were supplemented by site visits to the Delegations and to the national authorities responsible for the use of the funds.
Det fremgr af den foreliggende sžrberetning, at mange af de bemžrkninger vedrżrende counterpartmidler, som Retten har offentliggjort i rsberetninger og sžrberetninger i perioden 1990-1996 (jf. bilag IV), fortsat er aktuelle, selv om det er lykkedes Kommissionen at forbedre tilsynet med disse midler. 
This report shows that many of the observations that were published on the subject of counterpart funds between 1990 and 1996 in various annual reports and special reports of the Court (seeAnnexIV)arestillrelevant,despitetheadvancesthathave been made by the Commission in organising the follow-up to them.
Den foreliggende sžrberetning omhandler kun de counterpartmidler, der hidrżrer fra strukturtilpasningsstżtten fra EUF. Andre former for bistand fra EUF kan imidlertid forfżlge samme ml og ydes som direkte budgetstżtte (2), isžr Stabex-(3) og Sysmin-midlerne. 
Other EDF financial instruments may also work towards the same objectives and take the form of budget aid (2). The Stabex (3) and Sysmin Instruments, in particular, gave rise under the seventh and eighth EDFs to payments that amounted to 2 043 million euro as of the end of 2000.
Fżdevarehjžlpen (4) og de belżb, der udbetales fra EUŐs budget i henhold til fiskeriaftaler, bidrager ligeledes til at finansiere visse AVS-landes budgetter. 
Food aid (4) and the dues paid through the Community budget under fisheries agreements are also sources of funds for the budgets of some ACP States.
STRUKTURTILPASNINGSPROGRAMMERNES UDFORMNING Żremžrkningen af udgiftsposter 9. 
PROGRAMME DESIGN Scope of expenditure targeting 9.
Sigtet med żremžrkningen var at sikre AVS-staterne den fornżdne džkning af de offentlige udgifter, som anses for de vigtigste, dog primžrt udgifterne til de sociale sektorer (5). I finansieringsaftalerne var betingelserne for udbetaling af stżtten i nogle tilfžlde ogs sdan, at stżtten kunne bidrage til džkning af de offentlige udgifter. 
The aim of targeting was to encourage satisfactory execution of the public expenditure that was considered to be a priority area for the ACP States, the most important being budget expenditure forsocialsectors(5).Insomecasesitwasalsopossibleforthedis-bursement conditions contained in the Financing Agreements to make a contribution to the satisfactory execution of public expenditure.
I to af de undersżgte lande (Senegal og Zambia) var der til gengžld ikke opstillet kvantitative ml for budgettets gennemfżrelse i finansieringsaftalerne. 
On the other hand, in two of the countries reviewed (Senegal and Zambia) the Financing Agreements did not contain any quantified objectives for budget implementation.
2 (3) Artikel 226, litra c), i Lom-konvention IV. 
2 (3) Article 226(c) of the Fourth Lom Convention.
(4) Jf.KOM(2000)58endeligudg.,punkt2.1.1. 
(4) See COM(2000) 58 final, section 2.1.1.
(5) Jf.KOM(2000)58endeligudg.,punkt2.1.4.1. () Jf.KOM(2000)58endeligudg.,punkt2.1.3.2. 
(5) See COM(2000) 58 final, section 2.1.4.1. () See (COM)2000 58 final, section 2.1.3.2.
C 257/6 DA De Europžiske Fžllesskabers Tidende 14.9.2001 10. 
C 257/6 EN Official Journal of the European Communities 14.9.2001 10.
I halvdelen af de undersżgte lande indeholdt finansieringsaftalerne og de aftaleprotokoller, der var indget mellem den nationale anvisningsberettigede og Kommissionens delegerede, mere detaljerede oplysninger om żremžrkningen af stżtten, nemlig en liste over de specifikke udgifter, som var udvalgt blandt udgiftsomrderne i de sociale sektorer. 
In half the countries examined the Financing Agreements and Protocols of Agreement concluded between the national authorising officer and the Commission Delegate detailed the support targets by means of a list of specific expenditure items selected from the social sector expenditure.
I praksis gjorde denne żremžrkning af specifikke udgifter det muligt for Kommissionen at fżlge med i udviklingen inden for udgifterne til de prioriterede sektorer og ogs i modtagerlandets udgiftsforvaltning, og det betżd ogs, at den kunne begržnse sin gennemgang til kun at omfatte bilag for de udgiftsposter, der var udvalgt til at blive džkket via EUF-stżtten. 
In practice this targeting of specific expenditure items allowed the Commission to check how far the expenditure had been effected in the priority sectors and to see how expenditure was handled by the beneficiary country, but it also enabled it to confine its examination of supporting documents and the execution of selected expenditure items to an amount equivalent to the Community financing.
I alle de lande, hvor EUF yder strukturtilpasningsstżtte, fżrer IMF tilsyn med de offentlige finanser generelt. 
In all the countries where the EDF provides structural adjustment support, the IMF exercises surveillance over public finance in general.
Allerede i 1996 gav Verdensbanken (1) udtryk for, at eftersom statsmidler principielt er fungible, var det i forbindelse med strukturtilpasningsln vigtigere for banken at se p de samlede valutabeholdninger og budgetforvaltningen end p, hvordan stżtten blev anvendt i detaljer. Under 7. 
In 1996 the World Bank (1) observed that, given the fungibility of all government funds, it was more important for the Bank, in the context of structural adjustment loans, to look at the foreign exchange reserves and budget management as a whole, rather than concerning itself with the detailed application of its aid.
EUF lagde donorerne som helhed endnu ikke stżrre vžgt p aspektet kvalitet i forbindelse med offentlige udgifter, men siden 1995, da Kommissionen begyndte at foretage revisioner af counterpartmidlernes anvendelse, har sigtet med denne revision vžretatfsikkerhedfor,atmodtagerlandenesoffentligeudgifter i de sektorer, hvortil counterpartmidlerne er żremžrkede, er formelt rigtige og opfylder det tilsigtede ml. Kommissionen har dog i mange tilfžlde kun undersżgt de udgifter, som var specielt udvalgt til at blive džkket via EUF-stżtten, selv om den direkte budgetstżtte principielt er fungibel. 
At the time of the seventh EDF, fund providers in general were still only moderately interested in the qualitative aspects of public expenditure, which was why, starting with the audits of counterpart funds undertaken from 1995 onwards, the Commission gradually began to seek assurance as to the regularity and relevance of public expenditure by beneficiary countries in the sectors targeted by counterpart funds. However, it often confined itself to identifying expenditure to the amount of the Community finance, despite the fungibility of the budget support provided.
I 2000 erkendte Kommissionen, at żremžrkningen ikke var helt effektiv og i nogle tilfžlde havde użnskede virkninger p budgetprocedurerne og forsinkede budgettets gennemfżrelse (2). Den bżr imidlertid i samarbejde med de żvrige donorer fastlžgge retningslinjer for kontrollen af udgifterne. 
In 2000, the Commission recognised the limited effectiveness of targeting, as well as its perverse effects, in certain cases, on the procedures and deadlines for budget implementation (2), but it has still to define its approach to controlling expenditure, by seeking jointactionwithotherdonors.
Valg af udgiftsposter 12. 
Choice of target expenditure 12.
Valget af udgiftsposter, hvortil counterpartmidlerne blev żre-mžrket, var ikke kun begrundet med, at man żnskede at opn en bestemt virkning i de sociale sektorer, for denne virkning kunne opns med andre midler, ssom betingelserne for udbetaling i finansieringsaftalerne. 
The choice of target expenditure was not just dictated by the desire to achieve a particular impact on social sectors: it is possible to achieve an impact by means other than disbursement conditions in financing agreements.
I bestemte tilfžlde har man prioriteret det hżjere, at der hurtigt blev tilfżrt midler til statsbudgettet, mens man i andre tilfžlde har prioriteret sdanne omrder, hvor det senere var nemmere at dokumentere administrativt, hvordan midlerne var anvendt, og nemmere at aflžgge regnskab herfor (jf. boks 1). 
In some cases it was the will to provide a rapid input of resources to the budget that prevailed, whilst in other cases the priority was to make it easier subsequently to provide administrative and accounting justification for the use of funds (see Box 1).
(1) World Bank Operation Memorandum ČSimplifying Disbursements 2 under Structural and Sectoral Adjustment LoansÇ af 8. februar 1996. () Jf.KOM(2000)58endeligudg.,punkt2.1.3.2og2.3.4.3. 
(1) World Bank Operation Memorandum ÔSimplifying disbursements 2 under structural and sectoral adjustment loansŐ, 8 February 1996. ( ) See COM(2000) 58 final, sections 2.1.3.2 and 2.3.4.3.
Boks 1 Żremžrkede udgiftsposter 1. 
Box 1 Expenditure targeted 1.
I Malawi har programmerne finansieret 98 % af Sundhedsministeriets driftsudgifter eksklusive lżnninger. 
In Malawi, the programmes financed 98 % of the Ministry of HealthŐs administrative expenditure (excluding salaries).
Uden denne stżtte ville udgiftsniveauet have vžret meget lavt. 2. 
Without this support the level of expenditure would have remained low. 2.
I Benin har refinansiering af allerede afholdte udgifter og af driftsudgifter i sundhedssektoren fżrst og fremmest haft den effekt, at der hurtigt blev tilfżrt ekstra midler til statsbudgettet. 3. 
In Benin, the effect of refinancing past expenditure, in the health sector especially, was to encourage the authorities to effect expenditure, at the same time providing a rapid input of additional resources to the national budget. 3.
4. I Senegal havde man ved żremžrkningen primžrt udvalgt de udgiftsposter i sundhedssektoren, hvor der var stor sandsynlighed for, at pengene ville blive anvendt korrekt. 
4. In Senegal, it was mainly the expenditure with a strong chance of being executed regularly that was selected as targets in the health sector.
Til gengžld viste det sig, at det var vanskeligt at kontrollere stżtten til decentralt forvaltede udgifter. 
On the other hand, the support for decentralised expenditure proved difficult to monitor.
Det er IMFŐs opfattelse, at indenlandske restancer har helt afgżrende betydning i mange lande, fordi de har indvirkning bde p de offentlige finanser og p den private sektor, navnlig banksektoren. Džkning af sdanne restancer er med til at sikre den żnskede sanering af statsfinanserne. Dermed opnr man samtidig, at der hurtigt kan frigżres midler. 
In many countries the IMF considers that the question of domestic arrears is crucial, because of its repercussions on the countryŐs financial situation, as well as that of the private sector, andthebankingsectorinparticular.Fundingthearrearshelpsto redress the financial situation. It also makes it possible to free up resources quickly and can be equated with general budget support.
Ved at džkke underskud, der er opstet, fordi forvaltningen igennem rene har vžret mangelfuld, eller fordi der er afholdt ikke-godkendte udgifter, risikerer donorerne imidlertid at fritage myndighederne for deres ansvar og blstemple sdan praksis, som netop har resulteret i restancerne. 
There is, however, a risk that by taking over the residual results of past bad management or unauthorised expenditure, donors will take the responsibility away from the authorities and endorse the practices that gave rise to the arrears.