natgillin/translations-raw huggingface dataset:
Retten bemžrker imidlertid ogs tilfžlde, hvor der ikke er tilstržkkelig offentlig revision. 
However, the Court also identifies cases where public audit arrangements are not adequate.
Retten mener f.eks., at den traktat, hvorved den europžiske stabilitetsmekanisme er oprettet, bżr indeholde bestemmelser om ekstern offentlig revision. 
For example, the Court considers that the Treaty establishing the European Stability Mechanism should include provisions for public external audit.
Endelig bemžrker Retten en ržkke tilfžlde, hvor forhold vedrżrende regnskabspligt og ansvarlighed samt klarhed og benhed bżr overvejes af de kompetente institutioner i Unionen, navnlig Europa-Parlamentet og Rdet. 
Finally, the Court notes a number of cases where accountability and transparency issues need to be reflected on by the competent institutions within the Union, in particular the European Parliament and Council.
Det gžlder revisions-og regnskabsstandarderne, centralbank-ernes aktiviteter og opfżlgningen af finanspolitikken under det nye regelsžt, der er under udformning. 
They concern accounting/audit standards, central banking activities and the follow-up of fiscal policies under the new set of rules being established.
Revisionsretten vedtog p mżdet den 19. maj 2011 at offentliggżre dette dokument. 
The Court of Auditors, at its meeting of 19 May 2011, agreed to make this document public.
Det blev forelagt for Europa-Parlamentets budgetkontroludvalg den 25. maj 2011 og sendt til formžndene for EU-institutionerne, til formžndene for de overordnede revisionsinstitutioner i EU's medlemsstater og til medlemsstaternes faste repržsentanter ved EU. 
It was presented to the Budgetary Control Committee of the European Parliament on 25 May 2011 and sent to the Presidents of the EU Institutions, to the Presidents of the Supreme Audit Institutions of the EU Member States and to the Permanent representatives of the Member States to the EU.
P Revisionsrettens vegne Vtor Manuel da SILVA CALDEIRA Formand 
For the Court of Auditors Vtor Manuel da SILVA CALdEIrA President
C 372/50 DA De Europžiske Fžllesskabers Tidende BERETNING om regnskabet for Det Europžiske Observatorium for Racisme og Fremmedhad (Wien) (1. majŃ31. december 1998), med observatoriets svar 22.12.1999 (1999/C 372/09) INDHOLD REVISIONSERKLŽRING........................................................... 
C 372/50 EN Official Journal of the European Communities REPORT on the financial statements of the European Monitoring Centre on Racism and Xenophobia (Vienna) (Period from 1 May to 31 December 1998), together with the CentreŐs replies 22.12.1999 (1999/C 372/09) CONTENTS OPINIONOFTHECOURT.........................................................
6 51 Etrdgivendeudvalgforindkżbogaftaler ........................................... 
5 51 Carry-overs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 51 Tabel1-2....................................................................... ....... 
7 51 Tables1and2................................................................... .......
52 Observatorietssvar.............................................................. ....... 
52 TheCentreŐsreplies.............................................................. ....... 54 Paragraph reference Page
22.12.1999 DA De Europžiske Fžllesskabers Tidende C 372/51 REVISIONSERKLŽRING 1. 
22.12.1999 EN Official Journal of the European Communities C 372/51 OPINION OF THE COURT 1.
Denne beretning afgives til bestyrelsen for Det Europžiske Observatorium for Racisme og Fremmedhad (ČobservatorietÇ) i henhold til 1artikel 12, stk. 11, i Rdets forordning (EF) nr. 1035/97 ( ). 
This report is addressed to the Management Board of the European Monitoring Centre on Racism and Xenophobia (the Centre) in conformity with Article 12(11) of Council Regulation (EC) No 1035/97 (1).
Retten har revideret observatoriets regnskab for dets fżrste regnskabsr, der gik fra 1. maj til 31. december 1998. 
The Court has examined the financial statements of the Centre for its first financial year from 1 May to 31 December 1998.
Observato-riets direktżr er i overensstemmelse med artikel 12, stk. 8, i Rdets forordning (EF) nr. 
In accordance with Article 12(8), of Regulation (EC) No 1035/97, the budget was implemented under the responsibility of the Executive Director.
1035/97 ansvarlig for budgettets gennemfżrelse. Direktżren skal udarbejde og opstille regnskabet (2) i overensstemmelse med observatoriets finansielle bestemmelser, jf. artikel 12, stk. 
This responsibility included the drawing up and presentation of the financial statements (2) in accordance with the internal financial provisions, as provided for under Article 12(12) of Regulation (EC) No 1035/97.
1035/97. Revisionsretten skal i henhold til artikel 248 EF revidere rsregnskabet. 
The Court of Auditors is required under Article 248 of the Treaty establishing the European Community to examine these accounts.
Retten gennemgik regnskabsregistreringerne og foretog endvidere anden revision, der skżnnedes nżdvendig under de givne omstžndigheder. 
Accordingly, the Court carried out such tests of the accounting records and other audit procedures as it deemed necessary in the circumstances.
Revisionen gav Retten et rimeligt grundlag for nedenstende erklžring. 
Through the audit, the Court obtained a reasonable basis for the opinion expressed below.
Revisionen har givet Retten rimelig sikkerhed for, at regnskabet for det regnskabsr, der afsluttedes pr. 31. december 1998, er rigtigt og de underliggende transaktioner som helhed betragtet lovlige og formelt rigtige. 
This examination has allowed the Court to obtain reasonable assurance that the accounts for the financial year ended 31 December 1998 are reliable and that the underlying transactions are, taken as a whole, legal and regular.
BEMŽRKNINGER OM DE VŽSENTLIGSTE RESULTATER AF REVISIONEN AF BUDGETGENNEMFŻRELSEN I DET EUROPŽISKE OBSERVATORIUM FOR RACISME OG FREMMEDHAD (WIEN) I REGNSKABSRET, DER AFSLUTTEDES PR. 31. DECEMBER 1998 Budgetregnskab og almindeligt regnskab 5. 
MAIN OBSERVATIONS CONCERNING THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN MONITORING CENTRE ON RACISM AND XENOPHOBIA (VIENNA) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 1998 Budgetary and general accounts 5.
Observatoriet har endnu ikke, som fastsat i de gžldende forordninger, indfżrt et egnet regnskabssystem. 
The Centre has not yet established a proper accounting system in accordance with prevailing regulations.
Observatoriet bżr hurtigst muligt indfżre et egnet regnskabssystem omfattende bde et budgetregnskab og et almindeligt regnskab. 
This should be done without further delay so that the Centre can establish an accurate accounting system covering budgetary as well as general accounts.
Fremfżrsler 6. 
Carry-overs 6.
Bilagene til dokumentation for de fremfżrte belżb er utilstržkkelige, da hovedparten af fremfżrslerne vedrżrer forelżbige forpligtelser. 
The documentation justifying the amounts carried over is insufficient as most of the carry-overs relate to provisional commitments.
Et rdgivende udvalg for indkżb og aftaler 7. 
Advisory Committee on Procurements and Contracts (ACPC) 7.
Der er nu fundet en permanent lżsning. 
Permanent premises have now been found.
Der bżr oprettes et rdgivende udvalg for indkżb og aftaler for observatoriet, s beslutninger om investeringer vedrżrende observatoriets permanente bygninger kan tržffes p et korrekt grundlag. 
In order to be able to make proper investment decisions for the permanent premises an ACPC should be established for the Centre.
Vedtaget af Revisionsretten i Luxembourg p mżdet den 13. og 14. oktober 1999. 
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 13 and 14 October 1999.
P Revisionsrettens vegne Jan O. KARLSSON Formand (1) EFT L 151 af 10.6.1997, s. 
For the Court of Auditors Jan O. KARLSSON President (1) OJ L 151, 10.6.1997, p.
(2) I overensstemmelse med artikel 12, stk. 10, i Rdets forordning (EF) nr. 1035/97 er observatoriets samlede regnskab (indtžgter og udgifter) i regnskabsret 1998, dateret den 18. marts 1999, sendt til observatoriets bestyrelse, Kommissionen og Revisionsretten. 
(2) As required under Article 12(10) of Regulation (EC) No 1035/97, the accounts for the CentreŐs revenue and expenditure for the financial year 1998 were drawn up on 18 March 1999 and forwarded to the CentreŐs Management Board, the Commission and the Court of Auditors.
Retten modtog regnskabet den 19. marts 1999. 
The Court received these accounts on 19 March 1999.
I tabellerne vedfżjet som bilag til denne beretning vises regnskabet i oversigtsform. 
A summarised version of these financial statements is presented in the tables attached to this report.
C 372/52 DA De Europžiske Fžllesskabers Tidende 22.12.1999 Aktiver 1998 Passiver (1 000 ECU) 1998 Đ 42 Đ 42 Subtotal 134 Bankindestender 310 Subtotal 310 Interimskonto 9 Subtotal Likvide beholdninger Automatisk fremfżrte bevillinger Lżn at udbetale Sociale bidrag mv. Kommissionens konto Tabel 1 Balance pr. 31. december 1998 Omsžtningsaktiver Anlžgskapital Regnskabsrets saldo Kortfristet gžld Tilgodehavender hos Kommissionen Lżnforskud 78 Momstilgodehavender 14 42 292 118 29 42 Moms 14 Aktiver i alt 453 Subtotal 495 Passiver i alt 453 Kilde: Revisionsretten p grundlag af observatoriets tal. 
C 372/52 Current assets EN Official Journal of the European Communities Table 1 Balance sheet as at 31 December 1998 22.12.1999 (ECU 1 000) 1998 Đ 42 Đ 42 Cash accounts Bank accounts Suspense account 292 118 29 42 VAT 14 Assets 1998 Liabilities Balance for the financial year Current liabilities Automatic carry-overs of appropriations Salary payable Social liabilities Commission account Amounts recoverable from the Commission Salary advances 78 Recoverable VAT 14 Fixed capital 42 Subtotal 134 310 Subtotal 310 9 Total assets 453 Subtotal Subtotal 495 Total liabilities 453 Source: Prepared by the Court of Auditors on the basis of data from the Centre.
22.12.1999 DA De Europžiske Fžllesskabers Tidende C 372/53 Tabel 2 Driftsregnskab for regnskabsret 1998 Indtžgter Tilskud fra Kommissionen Diverse indtžgter Udgifter Personale Ń Budgetafsnit I Betalinger (1) Fremfżrte bevillinger Administrative udgifter Ń Budgetafsnit II Betalinger Fremfżrte bevillinger Aktionsudgifter Ń Budgetafsnit III Betalinger Fremfżrte bevillinger Regnskabsrets resultat Kursdifferencer Indtžgter i alt (1 000 ECU) 1998 500 4 504 212 120 14 61 29 111 547 Đ 43 1 Đ 42 Udgifter i alt Regnskabsrets saldo (1) Et belżb p 69 000 ECU vedrżrer supplerende lżn og fradrag i lżn, der skal betales i 1999. 
22.12.1999 EN Official Journal of the European Communities C 372/53 Table 2 Revenue and expenditure account for the financial year 1998 Revenue Subsidy received from the Commission Miscellaneous revenue Expenditure Staff expenditure Ń Title I of the budget Payments (1) Appropriations carried over Administrative expenditure Ń Title II of the budget Payments Appropriations carried over Operating expenditure Ń Title III of the budget Payments Appropriations carried over Out-turn for the financial year Exchange rate differences Total revenue (ECU 1 000) 1998 500 4 504 212 120 14 61 29 111 547 Đ 43 1 Đ 42 Total expenditure Balance for the financial year (1) An amount of ECU 69 000 relating to additional salary and salary deductions is to be paid during 1999.
Kilde: Revisionsretten p grundlag af observatoriets tal. 
Source: Prepared by the Court of Auditors on the basis of data from the Centre.
C 000/54 DA De Europžiske Fžllesskabers Tidende 22.12.1999 SVAR FRA DET EUROPŽISKE OBSERVATORIUM FOR RACISME OG FREMMEDHAD Ad punkt 5: Budgetregnskab og almindeligt regnskab P grund af varigheden af ansžttelsesproceduren for observatoriets personale var der pr. 1. juli 1999 ikke flere end fire tjenestemžnd (to A, en B, en C), inklusive direktżren. 
C 372/54 EN Official Journal of the European Communities 22.12.1999 REPLIES OF THE EUROPEAN MONITORING CENTRE ON RACISM AND XENOPHOBIA On Item 5: Budgetary and general accounts Until 1 July 1999, the number of statutory agents did not exceed four (2 A, 1 B, 1 C) including the Director, due to the length of the recruitment procedure of the staff of the Centre.
I marts 1999 udnžvnte bestyrelsen en midlertidig regnskabsfżrer (B-tjenestemand), indtil stillingen som regnskabsfżrer besžttes. 
In March 1999, the Management Board nominated an accountant (the B agent) for the transitional period until the accountant post is filled.
Ansžttelsesproceduren er nu i sin afsluttende fase, og regnskabsfżreren forventes at tiltržde inden for de nžrmeste uger. 
The recruitment procedure is now at the final stage and the accountant should take up his post in the coming weeks.
Endvidere besluttede bestyrelsen i juni at indlede de tekniske diskussioner om indfżrelse af det fžlles SI 2-system for żkonomi-styring og revision p observatoriet. 
Furthermore, in June the Board decided to start the technical discussions to introduce in the Centre the SI 2 common system for financial and accounting system.
Indtil dette sker, vil observatoriet benytte revisionssystemet med et sžrligt programmel. 
Until this has been achieved the Centre will use the accounting system with specialised software.
Ad punkt 6: Fremfżrsler Fra midten af juli til udgangen af september var direktżren observatoriets eneste tjenestemand. 
On Item 6: Carry-overs From the middle of July to the end of September 1998, the Director was the only agent appointed in the Centre.
Overfżrslen af samtlige finansielle mapper, der tidligere hżrte under EU-Kommissionen, tog adskillige uger, hvorfor observatoriet i denne periode var nżdt til at klare startfasen ved hjžlp af forelżbige forpligtelser. 
The transfer of the entire financial files, which were previously under the responsibility of the European Commission, took several weeks, therefore during this period the Centre had to cover the starting phase with provisional commitments.
Normal arbejdsgang blev opnet i begyndelsen af 1999. 
The regularisation was achieved early in 1999.
Ad punkt 7: Et rdgivende udvalg for indkżb og aftaler P grund af det begržnsede antal tjenestemžnd p observatoriet og den nżdvendige ansvarsdeling kunne et rdgivende udvalg for indkżb og aftaler ikke oprettes fżr i juli 1999. 
On Item 7: Advisory Committee on Procurements and Contracts Regarding the limited number of agents in the Centre and the necessary separation of responsibilities, an internal ACPC could not be established before July 1999.
Bestyrelsen skal tržffe en beslutning p sit mżde i september 1999 om den formelle oprettelse af dette rdgivende udvalg for indkżb og aftaler. 
The Management Board has to decide at its meeting of September 1999 the formal installation of this ACPC.
I overgangsfasen var observatoriet nżdsaget til at nedsžtte et Čad hoc-udvalgÇ for at forberede de beslutninger, der skal tržffes angende de permanente bygninger. 
For the transitional period, the Centre had to constitute an ad hoc ACPC to prepare the decisions to be taken for the permanent premises.
30.12.2004 DA Den Europžiske Unions Tidende C 324/91 BERETNING om rsregnskabet for Det Europžiske Observationscenter for Racisme og Fremmedhad for regnskabsret 2003 med Observationscentrets svar (2004/C 324/13) INDHOLD INDLEDNING .............................................................. 
30.12.2004 EN Official Journal of the European Union REPORT on the annual accounts of the European Monitoring Centre on Racism and Xenophobia for the 2003 financial year together with the Monitoring CentreŐs replies C 324/91 92 92 92 94 98 (2004/C 324/13) CONTENTS INTRODUCTION ........................................................... 1 THECOURTŐSOPINION .....................................................
1 REVISIONSERKLŽRING...................................................... 
2-5 OBSERVATIONS............................................................
2-5 BEMŽRKNINGER........................................................... 
6-14 Tables1to4 ..........................................................................
Observationscentretssvar .............................................................. 
TheMonitoringCentreŐsreplies ......................................................... Paragraph Page
C 324/92 DA Den Europžiske Unions Tidende 30.12.2004 INDLEDNING 1. 
C 324/92 EN Official Journal of the European Union 30.12.2004 INTRODUCTION 1.
Det Europžiske Observationscenter for Racisme og Fremmedhad (herefter: Observationscentret) blev oprettet ved Rdets forordning (EF) nr. 1035/97 af 2. juni 1997 (1). 
The European Monitoring Centre on Racism and Xenophobia (Ôthe CentreŐ) was established by Council Regulation (EC) No 1035/97 of 2 June 1997 (1).
Observationscentrets opgave er at forsyne Unionen og medlemsstaterne med plidelige oplysninger om fžnomenerne racisme, fremmedhad og antisemitisme i Unionen og at samarbejde med Europardet p disse omrder. 
The CentreŐs primary tasks are to provide the Union and the Member States with reliable information on racism, xenophobia and anti-semitism in the Union and to cooperate with the Council of Europe in these areas.
Tabel 1 viser i oversigtsform Observationscentrets kompetenceomrde og aktiviteter ifżlge Observationscentret selv. 
Table 1 is based on information forwarded by the Centre and gives a brief overview of its responsibilities and activities.
Retten har revideret Observationscentrets rsregnskab for regnskabsret, der afsluttedes pr. 31. december 2003. 
The Court has examined the annual accounts of the Centre for the financial year ended 31 December 2003.
Direktżren er i henhold til artikel 12, stk. 8, i Rdets forordning (EF) nr. 
In accordance with Article 12(8) of Council Regulation (EC) No 1035/97, the budget was implemented on the DirectorŐs responsibility.
1035/97 ansvarlig for budgettets gennemfżrelse. Direktżren skal udarbejde og opstille regnskabet (3) i overensstemmelse med de interne finansielle bestemmelser, der er vedtaget i henhold til artikel 12, stk. 
This responsibility includes the drawing-up and presentation of the accounts (3), in accordance with the internal financial provisions adopted under Article 12(12) of Council Regulation (EC) No 1035/97.
Retten skal i henhold til artikel 248 i traktaten om oprettelse af Det Europžiske Fžllesskab revidere regnskabet. 
The Court of Auditors is required under Article 248 of the Treaty establishing the European Community to examine these accounts.
Disse er udarbejdet p grundlag af almindeligt anerkendte internationale revisionsstandarder og tilpasset, s der tages hżjde for de sžrlige forhold, der gżr sig gžldende i Fžllesskabet. 
These have been adapted from generally accepted international auditing standards to reflect the specific nature of the Community context.
Retten gennemgik Observationscentrets regnskaber og udfżrte i den forbindelse det revisionsarbejde, den skżnnede var nżdvendigt. 
It examined the accounting documents and applied the audit procedures it considered necessary in that context.
Revisionen har givet Retten rimelig sikkerhed for, at rsregnskabet for det regnskabsr, der afsluttedes pr. 
The Court thus obtained reasonable assurance that the annual accounts for the financial year ended 31 December 2003 are reliable.
Med forbehold for de forhold, der beskrives i punkt 13, har Retten fet rimelig sikkerhed for, at de underliggende transaktioner som helhed betragtet er lovlige og formelt rigtige. 
Subject to the matter described in paragraph 13, the Court obtained reasonable assurance that the underlying transactions, taken as a whole, are legal and regular.
(1) EFT L 151 af 10.6.1997, s. 
(1) OJ L 151, 10.6.1997, p.
10, i Rdets forordning (EF) nr. 1035/97 er Observationscentrets samlede regnskab (alle indtžgter og udgifter) for regnskabsret 2003, dateret den 9. september 2004, sendt til Revisionsretten, Retten modtog rsregnskabet den 24. september 2004. 
(3) As required by Article 12(10) of Council Regulation (EC) No 1035/97 the accounts for all the CentreŐs revenue and expenditure for the financial year 2003 were drawn up on 9 September 2004 and forwarded to the Court of Auditors, which received them on 24 September 2004.
I tabellerne, der er vedfżjet som bilag til denne beretning, vises rsregnskabet i oversigtsform. 
A summarised version of those accounts is presented in the tables annexed to this report.
Udnyttelsen af bevillingerne for regnskabsret 2003 og af de fremfżrte bevillinger fra det foregende regnskabsr fremgr af tabel 2 (4). 
The implementation of the appropriations of the financial year 2003 and the appropriations carried over from the previous financial year is shown in Table 2 (4).
Forvaltningsregnskabet og balancen, som Observationscentret har udarbejdet for regnskabsret 2003, vises i oversigtsform i tabel 3 og 4. 
The CentreŐs balance sheet and revenue and expenditure account for the financial year 2003 are summarised in Tables 3 and 4.
Procentsatsen for fremfżrte bevillinger under afsnit III Aktionsudgifter er stadig hżj, selv om den er lavere end i det foregende regnskabsr (36 % i 2003 og 40 % i 2002). 
The level of carry-overs of appropriations under Title III, Operating activities, remained high, but was lower than the previous year (36 % in 2003 and 40 % in 2002).
Retten skal p ny (5) ppege over for Observationscentret, at programmeringen og overvgningen af dets aktiviteter bżr vžre mere i overensstemmelse med princippet om etrighed. 
The Court once again (5) draws the CentreŐs attention to the necessity of observing the principle of annuality more fully when planning and monitoring its activities.
20 % af bevillingerne fremfżrt fra regnskabsret 2002 til regnskabsret 2003 (1,5 millioner euro) bortfaldt ved regnskabsrets udgang. 
Of the appropriations carried over from the financial year 2002 to the financial year 2003 (1,5 million euro), 20 % were cancelled at the year-end.
Den hżje procentsats viser, at der ikke var grundlag for de automatiske fremfżrsler af bevillinger fra regnskabsret 2002, navnlig ikke for fremfżrslen af forelżbige forpligtelser. 
This is a large percentage, showing that the justification for the automatic carry-overs of 2002 appropriations was poor, especially in the case of provisional commitments.
Fremfżrsel af bevillinger bżr begržnses strengt til forpligtelser, der er indget formelt rigtigt ved regnskabsrets udgang. 
Carry-overs of appropriations must be strictly limited to obligations duly contracted at the close of the financial year.
Observationscentret undertegnede den 3. marts 2003 en aftale med Kommissionen om indfżrelse af et informationsnet for kandidatlandene i Central-og Żsteuropa. 
On 3 March 2003 the Centre signed a convention with the Commission concerning the establishment of an information network for the candidate countries in central and eastern Europe.
Dette projekt finansieres af Phare-tilskud med i alt 845 000 euro. 
The project receives funding via Phare subsidies totalling 845 000 euro.
I overensstemmelse med aftalens artikel 4 fik Observationscentret et forskud p 676 000 euro (80 %) i 2003. 
In accordance with Article 4 of the convention the Centre received an advance of 676 000 euro (80 %) in 2003.
I strid med princippet om budgettets enhed(6) har Observationscentret ikke opfżrt Phare-tilskuddet for 2003 p budgettet ved et žndringsbudget. 
Contrary to the principles of budget unity (6), the Centre did not use an amending budget to include the amount of the 2003 Phare subsidy in its budget.
Som Retten allerede har ppeget i beretningen for regnskabsret 2002 (7), bżr Observationscentret oprette et effektivt system til forvaltning af og tilsyn med de indtžgter, der skal inkasseres. 
As the Court has already pointed out, in its 2002 Report (7), the Centre should establish an efficient system for managing and monitoring revenue to be collected.
Den 31. december 2003 var der endnu ikke udstedt indtžgtsordrer vedrżrende de żstrigske myndigheders tilbagebetaling af husleje for perioden maj-august 2003 (37 017 euro). 
As of 31 December 2003 the recovery orders relating to the Austrian authoritiesŐ reimbursement of rent for the period May to August 2003 (37 017 euro) had not been drawn up.