natgillin/translations-raw huggingface dataset:
Pr. december 2003 var der truffet 17 kommissionsafgżrelser vedrżrende dele af det system, der var godkendt i et land, og alle disse afgżrelser vedrżrte en forelżbig overdragelse af forvaltningen af stżtten. 
As at December 2003, 17 Commission decisions were made for parts of the system approved in a country, each of which conferred management of aid on a provisional basis.
Kommissionen ptog sig ikke ansvaret for at decentralisere forvaltningen fuldstžndigt. 
The Commission did not assume its responsibility to fully decentralise management.
Kommissionen definerede nemlig ikke, hvilke kriterier der skulle opfyldes, for at et land kunne f overdraget hele forvaltningen af Sapard. 
Indeed, the Commission did not define the criteria to be met to receive full conferral of management.
I retsgrundlaget er ogs fastsat de minimumskriterier og -betingelser, der skal opfyldes, for at stżtten kan forvaltes decentralt, bl.a. skal der findes et veldefineret system for forvaltning af midlerne, herunder effektiv intern kontrol og tilstržkkeligt kvalificeret personale. 
The legal basis also defined the minimum criteria and conditions for decentralised management, such as a well-defined system for managing the funds including effective internal control and the presence of adequate personnel.
Kommissionens analyser i form af systemaf-prżvninger har sikret, at der var oprettet veldefinerede systemer med centrale kontroller, inden der kunne udbetales midler (1). 
The CommissionŐs analyses, in the form of system audits, have ensured that a well-defined system with key controls was in place before any funds could be spent (1).
Fżlgelig begyndte Sapard-landene at gennemfżre projekterne (indg kontrakter), efter at Kommissionen havde truffet afgżrelse om godkendelse af systemerne, dvs. efter at alle procedurer, kontrollister og formularer var godkendt. 
Consequently, Sapard countries started project implementation (concluding contracts) after the Commission decision approving the systems, when all procedures, check lists and forms were approved.
Denne situation er anderledes i medlemsstaterne, hvor strukturfondsudgifter for perioden 2000-2006 var stżtteberettigede fra den 1. januar 2000, eller i visse tilfžlde s snart det fżrste udkast til programmerings-dokumentet var forelagt for Kommissionen, og kržvede ikke forudgende godkendelse af systemerne. 
This situation is different in Member States, where Structural Funds expenditure for the period 2000-2006 was eligible from 1 January 2000 or, in certain circumstances, as soon as the first draft of the programming document was submitted to the Commission, without prior approval of the systems.
Generelt fungerede systemerne i praksis 61. 
Systems were generally working in practice 61.
Forvaltnings-og kontrolsystemerne for Sapard har visse centrale elementer til fžlles med EU-programmerne. 
The Sapard management and control systems have key elements in common with EU programmes.
Der anvendes strukturfondsprocedurer til programmering, overvgning og evaluering. 
Structural Fund procedures are applied for programming, monitoring and evaluation.
Procedurerne for finansiel kontrol under EUGFL, Garantisektionen, anvendes til den finansielle forvaltning, herunder regnskabsafslutningsproceduren (2) og brugen af udbetalende organer. 
EAGGF Guarantee Fund procedures are used for the financial management, including the clearance of accounts procedure (2) and use of paying agencies.
I forbindelse med programmeringen, der var fuldstžndig ny for Sapard-landene, skulle de bl.a. definere deres strategi, udvžlge hżjtprioriterede omrder, beskrive foranstaltningerne og ansl, hvor mange midler der skulle bruges. 
The programming exercise, which was entirely new for Sapard countries, required them, inter alia, to describe the strategy, select priorities, describe the measures and indicate the financial resources to be used.
Alligevel var alle Sapard-programmerne for landbrug og udvikling af landdistrikter fžrdige og blev godkendt af Kommissionen i efterret 2000. 
Nonetheless, all Sapard programmes for agriculture and rural development were ready and approved by the Commission in the autumn of 2000.
Det tog ikke lžngere tid at fastlžgge Sapard-programmerne, end det tog for medlemsstaterne at f deres strukturfondsprogrammer godkendt. 
It took no longer to establish Sapard programmes than it took for Member States to have their Structural Fund programmes approved.
Overvgningsstrukturerne blev ogs oprettet inden for et acceptabelt tidsrum. 
Monitoring structures were also set up within an acceptable time.
Efter tiltrždelsen vil de fleste af de udbetalende organer, der er oprettet i Sapard-landene med henblik p gennemfżrelsen af Sapard, komme til at fungere som udbetalende organer i forbindelse med forvaltningen af EU-midler. 
The paying agencies set up in the Sapard countries for implementation of Sapard will in most cases be the paying agencies which will be used for the management of EU funds after accession.
I Litauen og Polen vil disse organer skulle forvalte bde EUGFL, Garanti-og EUGFL, Udviklingssektionen. 
In Lithuania and Poland, the agencies will be managing both the Guarantee and Guidance sections of the EAGGF.
(1) Med undtagelse af visse elementer, jf. punkt 10. 
(1) With the exception of certain elements, see paragraph 10.
(2) Den procedure, som Kommissionen anvender til at afgżre, om de udgifter, de udbetalende organer inden for den fžlles landbrugspolitik har afholdt, definitivt kan betales over EU-budgettet. 
(2) This is the procedure under which the Commission decides whether expenditure made by CAP paying agencies should be definitively charged to the EU budget.
C 295/12 DA Den Europžiske Unions Tidende 30.11.2004 64. 
C 295/12 EN Official Journal of the European Union 30.11.2004 64.
Som i medlemsstaterne, var der operationelle interne revisionsenheder i alle de udbetalende organer, og regnskaberne blev attesteret, og der blev udarbejdet rapporter om forvaltnings-og kontrolsystemerne af operationelt uafhžngige attesterende organer. 
As in the Member States, internal audit units were operational in all paying agencies and the attestation of the accounts and reports on management and control systems were performed by operationally independent certifying bodies.
Retten konstaterede, at der var foretaget professionel revision. 
The Court found that professional audits were performed.
Retten undersżgte procedurebeskrivelser og kontrollister og 33 dossierer for at kontrollere, om systemerne fungerede som beskrevet i dokumentationen. 
The Court reviewed the procedure descriptions and checklists and checked 33 files to test that the systems worked as documented.
Retten konstaterede, at Sapard-systemerne ganske vist var behžftet med de svagheder, der omhandles senere i denne beretning, men at de centrale koncepter var medtaget, at procedurerne var godt dokumenterede, at de systemer, der eksisterede p papiret, generelt fungerede i praksis, og at kontrolprocedurerne for de fleste dossierers vedkommende var blevet fulgt. men der manglede dokumentation i dossiererne 66. 
Notwithstanding the weaknesses identified later in this report, the Court found for the Sapard systems that key concepts were included, that procedures were well documented, that the systems which existed on paper were generally working in practice and that for most files the checking procedures were followed. but there was a lack of supporting elements in files 66.
Det var et generelt problem i de reviderede dossierer i de fire lande, Retten aflagde revisionsbesżg i, at de ikke indeholdt dokumentation for den udfżrte kontrol. 
A common problem with the files reviewed in the four countries visited was a lack of documentation of checks.
Kontrollisterne var udfyldt, men dossiererne indeholdt almindeligvis hverken begrundelser eller forklaringer, der kunne underbygge evaluatorernes konklusion. 
Check lists were completed but the files generally did not contain justifications or explanations to support the conclusions indicated by the assessors.
Der forel navnlig ingen notater eller arbejdspapirer om det arbejde, som var udfżrt, f.eks. beregninger, kontrol af dokumenter p stedet, navne p personer, som man havde mżdt p stedet osv. 
Notably there were no notes or working papers setting out the tasks performed such as calculations, documents checked on the spot or people met on the spot etc.
Da der ikke fandtes sdanne notater eller papirer, kunne den nžste kontrollżr ikke foretage en meningsfuld kontrol af kontrollisten, men kun kontrollere, at alle kasserne var hakket af. 
In the absence of such documents, the work of the second reviewer of the check list was limited to verifying that all boxes had been ticked, rather than carrying out a meaningful check.
Eftersom der ikke altid fandtes retningslinjer for, hvordan der skulle foretages kontrol, var det almindeligvis ikke muligt for Rettens revisorer at undersżge, hvilket arbejde der var udfżrt, og at finde ud af, p hvilket grundlag kasserne p listerne var hakket af som udtryk for, at resultatet af kontrollen havde vžret tilfredsstillende. 
Since guidelines setting out how checks should be performed did not always exist, it was generally not possible for the CourtŐs auditors to review what work was performed and to ascertain on what basis the boxes in the check lists were ticked as satisfactory.
Der forel f.eks. ikke dokumentation for analyserne af forretningsplaner i Litauen. 
An example of this was the lack of documentation for the analyses of business plans in Lithuania.
I denne plan er virksomhedens levedygtighed angivet, og herunder investeringen. 
These plans indicate the viability of the business including the investment.
Proceduren i Litauen kržver, at evaluatoren analyserer forretningsplanerne. 
The procedure in Lithuania requires the evaluator to analyse the business plans.
I de stikprżver, Retten undersżgte, var der imidlertid kun f beviser for, at der var foretaget en sdan analyse. 
However, there was little evidence of this analysis on file in the samples examined by the Court.
Dette arbejde er meget teknisk og kržver mere, end hvad der gżres p nuvžrende tidspunkt, dvs. at man sžtter et hak i kassen ČjaÇ, hvormed man f.eks. angiver at indekstallene og de finansielle nżgletal for landbrugsaktiviteten er i overensstemmelse med de kritiske vžrdier, der er fastsat af landbrugsministeren. Sapard-systemerne var afhžngige af andre, mindre plidelige systemer 68. 
This work is very technical and requires more than what is currently done: a tick in the box ÔYesŐ, for example, signifies that Ôthe indexes and financial ratios of the farming activity correspond to the critical values established by the Minister of Agriculture.Ő Sapard systems relied on other weaker systems 68.
Sapard-systemerne kržver Kommissionens forudgende godkendelse, der er baseret p revision. 
The Sapard systems need prior approval from the Commission which is based on audits.
Den samme procedure anvendes imidlertid ikke for systemer, der har direkte forbindelse med, og som leverer input til Sapard-systemerne, som f.eks. procedurerne for ansžttelse af personale og kontrol til sikring af opfyldelse af mindstekrav med hensyn til sundhed, miljż og dyrevelfžrd. 
The same procedure does not, however, apply to systems which are directly related to and which provide input to the Sapard systems. Examples of this are recruitment procedures for staff and checks to examine minimum standards for hygiene, environment and animal welfare.
Disse systemer og procedurer omfattes ikke af Kommissionens revision og skal ikke forudgende godkendes af Kommissionen. 
These systems and procedures are not covered by the CommissionŐs audits and prior approval of the systems.
I henhold til Sapard-programmets retsgrundlag skal det personale, der fr tildelt opgaven, vžre tilstržkkeligt kvalificeret (1). 
The Sapard legal basis requires that adequate personnel, with suitable experience, must be available and assigned to the task (1).
Ved undersżgelsen af de gžldende ansžttelsesprocedurer i Bulgarien, Litauen og Polen konstateredes det, at det personale, der var blevet ansat kort tid forinden, ikke var blevet ansat med anvendelse af gennemsigtige procedurer, og at personaledos-siererne ikke indeholdt oplysninger om den procedure, der var fulgt, eller dokumentation vedrżrende udvžlgelsen af det berżrte personale. 
Examination of the recruitment procedures in Bulgaria, Lithuania and Poland found that recently recruited staff were not recruited using transparent procedures and that personnel files did not contain any information on the procedure followed or documentation on the selection of the staff concerned.
I Litauen blev der fundet flere tilfžlde, hvor der kun havde vžret en ansżger til hver af de ledige stillinger p Sapard-kontoret, og prżverne var rutinemžssigt blevet destrueret, nr udvžlgelsesproceduren var afsluttet. 
In Lithuania several cases were found where only one applicant applied for posts available in the Sapard Agency and the selection tests were routinely destroyed at their conclusion.
Der er derfor ingen gennemsigtig procedure, der garanterer, at der udvžlges kvalificerede personer, og at systemerne opfylder Kommissionens kvalitetskrav. 
There is thus no transparent procedure which guarantees that qualified people are selected, and that the systems are of the quality approved by the Commission.
Som led i Kommissionens afgżrelser om at decentralisere forvaltningen af stżtte godkendte den de nationale kontroller af overensstemmelsen med kvalitets-, sundheds-og miljżstan-darderne uden at undersżge, hvem der kontrollerede hvad, og hvordan og hvornr kontrollen var foreget. 
As part of its decisions to decentralise management of aid, the Commission accepted the national checks on compliance with quality, health and environmental standards without reviewing who checked what, how or when.
Kommissionen kržvede ikke, at Sapard-landene gav sdanne oplysninger som led i Sapard-procedurerne. 
The Commission did not require the Sapard countries to provide such information as part of the Sapard procedures.
Den eneste kontrol, Kommissionen kržvede, og som Sapard-kontorerne reelt foretog, var, at man kontrollerede, om der fandtes attester udstedt af det ansvarlige offentlige organ. 
The only check required by the Commission and actually performed by Sapard Agencies was the presence of certificates issued by the responsible public body.
I Rumžnien blev attesterne om overensstemmelse med standarderne udstedt af miljżkontoret og kontoret med ansvar for hygiejne-og sundhedsundersżgelser. 
In Romania, certificates of compliance with standards were issued by the environmental agency and the agency responsible for hygiene and health checks.
Hverken de rumžnske myndigheder eller Kommissionen havde undersżgt, p hvilket grundlag disse attester var blevet udstedt. 
Neither the Romanian authorities nor the Commission had assessed the basis for issuing these certificates.
Da Retten undersżgte dem, konstaterede den, at det ikke var dokumenteret, hvad der var blevet kontrolleret, og hvordan det var foreget. 
When the Court reviewed the latter, it found that what was checked, and how, was not documented.
Der forel ikke altid inspektionsrapporter for Sapard-projekterne, og, hvis de fandtes, gav de ingen oplysninger om de gennemfżrte kontroller. 
Inspection reports for Sapard projects were not always available and, if they were, they did not provide any details of the checks undertaken.
I Bulgarien kontrollerer de nationale myndigheder kun, at der foreligger en afgżrelse fra kommunalbestyrelsen om, at bedriften og projektet opfylder de nationale miljżstandarder. 
In Bulgaria, the national authorities check the requirement that the holding and the project meet the national environmental standards by the presence of a decision from the communal committee.
Denne afgżrelse bygger kun p oplysninger fra modtageren, og disse oplysninger kontrolleres ikke p stedet. 
This decision is based only on information provided by the beneficiary, and on-the-spot checks are not carried out to check this.
Hverken Kommissionen eller de nationale myndigheder kunne oplyse om omfanget af miljżkontrollen i Sapard-landene. 
No information was available from the Commission or the national authorities on the extent of environmental checks performed in Sapard countries.
For at kunne vurdere, om kontrollen var tilstržkkelig, og om den blev foretaget p en tilfredsstillende mde, anmodede Retten om at mżde repržsentanter for de organer, der gennemfżrte sdanne inspektioner. 
In order to assess the sufficiency of what was checked and how, the Court requested meetings with representatives from the bodies which performed such inspections.
I Polen blev der ikke givet nogen oplysninger, og som fżlge deraf kan Retten ikke have nogen mening om, hvordan Polen sikrer, at bestemmelserne om miljżbeskyttelse i Sapard-forordningen er opfyldt. 
In Poland, such details were not provided and consequently the Court can have no opinion on how Poland ensures compliance with the provisions on the protection of the environment as required by the Sapard Regulation.
1266/1999 af 21. juni 1999 om samordning af stżtte til ansżgerlandene som led i fżrtiltrždelsesstrategien, bilag 1 (iii) (EFT L 161 af 26.6.1999). 
Checks in Lithuania and Bulgaria on standards for the measure Ôinvestments in agricultural holdingsŐ were only carried out by the relevant agency before the project was approved, but (1) Council Regulation (EC) No 1266/1999 of 21 June 1999 (OJ L 161, 26.6.1999) on coordinating aid to the applicant countries in the framework of the pre-accession strategy; Annex 1(iii).
30.11.2004 DA Den Europžiske Unions Tidende C 295/13 landbrugsbedrifterÇ, kun kontrol inden projektet blev godkendt, men ikke nr det var afsluttet. 
30.11.2004 EN Official Journal of the European Union C 295/13 not when it had been completed.
Det er vigtigt, at der gennemfżres efterfżlgende kontrol, og at der Ń hvis det er begrundet Ń udstedes attester, sledes at man kan sikre, at de nationale standarder og EU-standarderne er opfyldt ved projektets afslutning. 
It is important that such subsequent checks are performed and certificates issued if justified in order to ensure that national and EU standards have indeed been met by the end of the project.
For et af de projekter, Retten kontrollerede p stedet i Litauen, konstaterede den sledes, at naturgżdning var oplagret forkert, og at der derfor var risiko for nitratudledning og for, at EU-standarderne ikke blev overholdt. 
Thus, for one of the projects visited on-the-spot in Lithuania, the Court found that manure was inappropriately stored, with a consequent risk of nitrate leakage and non-respect of EU standards.
Der var foretaget kontrol p stedet forud for godkendelsen, men antallet af kżer var siden hen steget betydeligt. 
There had been a pre-approval check on the spot, but since then the number of cows had significantly increased.
Der var ikke foretaget kontrol forud for betalingen med henblik p at sikre, at miljżkravene var overholdt, som det kržves i Sapard-programmerne. 
Checks prior to the payment to ensure that environmental standards had been respected were not made as required by the Sapard programmes.
Der blev ogs konstateret problemer med at opfylde hygiejne-og sundhedskravene i Polen. 
Problems were also found concerning compliance with hygiene and health standards in Poland.
For et af de projekter, Retten reviderede, og som vedrżrte kżb af et nyt anlžg til forarbejdning af mžlk, fremgik det af veterinžrmyndighedernes situationsrapporter, at 74 % af anlžgget opfyldte standarderne. 
For one of the projects reviewed by the Court, the purchase of new equipment for a milk processing plant, the report on progress to meet EU standards prepared by the veterinary authorities stated that the plant complied for 74 % with the standards.
Denne rapport blev ikke taget i betragtning. 
This report was not taken into account.
Der blev ikke foretaget kontrol igen, da projektet var fžrdigt og betalt, selv om det polske programs krav om, at hele virksomheden skulle opfylde EU-standarderne, tilsyneladende ikke var opfyldt. og de nationale regler om renteafkast var ikke forenelige med Sapard-reglerne 77. 
Other checks were not made when the project was completed and paid, even though the requirement in the Polish programme that the whole enterprise should comply with EU standards was apparently not fulfilled. and national rules on interest were in conflict with Sapard rules 77.
S snart systemerne var godkendt, udbetalte Kommissionen forskud til Sapard-landene, der kunne bruges som driftskapi-tal. 
As soon as the systems were approved, the Commission made advance payments to Sapard countries which could be used as working capital.
P grund af den tid, det tog inden de fżrste udbetalinger til modtagerne kunne foretages (jf. punkt 16), henstod mange af disse forskud uudnyttede det fżrste r, hvor Sapard gennemfżr-tes. 
Due to the time needed to start making payments to beneficiaries (see paragraph 16), these advance payments remained largely unused for the first year of Sapard implementation.
Kommissionen kržvede, at sdanne belżb skulle indsžttes p konti, der var oprettet p normale handelsvilkr, og at sikkerhedsniveauet skulle vžre tilfredsstillende. 
The Commission required that normal commercial conditions should be obtained for such amounts which should respect a satisfactory level of security.
Retten konstaterede, at det ikke var tilfžldet, eftersom man kunne have opnet en hżjere rentesats med samme sikkerhedsniveau i tre af de fire lande, hvor Retten foretog revision, fordi der blev anvendt nationale regler. 
The Court found that this was not the case, as higher interest rates could have been obtained with the same level of security in three of the four countries audited because national rules were applied.
I Bulgarien blev flere kommercielle banker bedt om at oplyse deres betingelser, sledes at man kunne vžlge den bank, kontiene vedrżrende Sapard skulle bnes i. 
In Bulgaria, different commercial banks were asked to offer conditions in order to select the bank which was to hold the Sapard accounts.
Efter at Kommissionen havde foretaget forskudsbetalingen, placerede de bulgarske myndigheder de uudnyttede midler p konti med opsigelse. 
After the Commission had made the advance payment, the Bulgarian authorities placed unused funds on time deposits.
Dette eksempel p Čbest practiceÇ blev hverken fulgt i Litauen, Polen eller Rumžnien, hvor myndighederne i henhold til national lovgivning skulle anvende nationalbankerne, der gav lavere rente end de kommercielle banker, og hvor midlerne ikke kunne placeres p opsigelseskonti. 
This best practice was not applied in Lithuania, Poland and Romania, where national legislation obliged the authorities to use the national bank. These banks offered lower interest rates than commercial banks, and funds could not be placed on time deposits.
Den stżrste forskel blev konstateret i Rumžnien, hvor man kunne have optjent ca. 650 000 euro mere i renter frem til udgangen af 2003, hvis man, som der var mulighed for, havde placeret de uudnyttede fžllesskabsmidler p konti, som giver en hżjere rente. 
The largest difference was found in Romania where approximately 650 000 euro more interest could have been earned up to the end of 2003 if available higher rates had been applied to unused Community funds.
Der blev ogs konstateret problemer i andre lande, f.eks. i Polen, hvor renteafkastet blev indsat p en underkonto, der ikke var rentebžrende. 
Problems were also noted in other countries, for instance in Poland, where the interest was booked on a sub account which was not interest-bearing.
Der blev konstateret forskellig praksis i Sapard-landene, og Kommissionen sikrede sig ikke, at der blev anvendt Čbest practiceÇ i alle ti lande. 
Different practices were noted in the Sapard countries, and the Commission did not ensure that best practices were applied in all 10 countries.
GENNEMFŻRELSESPROBLEMER I SAPARD-LANDENE De potentielle modtagere mangler egne midler og har svžrt ved at opn ln 81. 
IMPLEMENTATION PROBLEMS IN SAPARD COUNTRIES Potential beneficiaries lack own resources and have difficulties in obtaining credit 81.