natgillin/translations-raw huggingface dataset:
Kommissionens arbejde er blevet bedre i de sidste tre år 67 Retten har i forbindelse med sit årlige arbejde med henblik på revisionserklæringen konstateret39, at Kommissionens regnskabsafslutningsrevisioner er blevet bedre i de sidste tre år. 
Commission work has improved in the last three years 67 The annual work for the statement of assurance found39 that over the last three years, the Commission’s clearance of accounts audits have improved.
På grund af dette kunne Retten for regnskabsåret 2013 bruge resultaterne af GD AGRI’s revisioner vedrørende udvikling af landdistrikter, da den skulle vurdere pålideligheden af kontrolsystemerne i medlemsstaterne. 
Because of this, the Court has been able to use for 2013 the results of DG AGRI’s rural development audits for the purpose of assessing the reliability of control systems in Member States.
68 Da Retten i 2013 fulgte op på sine anbefalinger i særberetning nr. 7/2010 »Revision vedrørende proceduren for regnskabsafslutning«, konkluderede den, at Kommissionen havde handlet hensigtsmæssigt og rettidigt ved at foreslå, at godkendelsesorganerne får en større rolle. 
68 The 2013 follow-up of the recommendations contained in special report No 7/2010 ‘Audit of the clearance of accounts procedure’ concluded that the Commission had taken appropriate and timely action in proposing a greater role for certification bodies.
Resultatet er, at disse organer fra 2015 vil dække alle aspekter af lovlighed og formel rigtighed. 
As a result these will cover all aspects of legality and regularity from 2015.
69 Kommissionen har for nylig ændret sin metode til rapportering af fejl i den årlige aktivitetsrapport. 
69 The Commission has recently changed its approach to reporting errors in the annual activity report.
Indtil 2011 var dataene i den årlige aktivitetsrapport udelukkende baseret på kontrolstatistikker, der var indsendt af medlemsstaternes myndigheder. 
Until 2011 the data presented in the annual activity report were entirely based on inspection statistics provided by authorities in the Member States.
Selv om Kommissionen var bekendt med svagheder i de pågældende myndigheders arbejde, vurderede den, at en fast forhøjelse af de indberettede fejlforekomster med 25 % ville kompensere tilstrækkeligt for disse svagheders indvirkning. 
Although the Commission was aware of weaknesses in the work of the authorities concerned, it considered that a flat rate increase by 25 % of the error rates reported would adequately compensate the impact of these weaknesses.
Kommissionen rapporterede derfor væsentlig lavere fejlforekomster end Retten. 
As a result of this, the Commission reported significantly lower error rates than the Court.
Med den ændrede metode tages der højde for de svagheder, som Retten har påpeget i tidligere årsberetninger40, og som er blevet bekræftet af Kommissionens Interne Revisionstjeneste. 
This change of approach recognises the weaknesses reported by the Court in previous annual reports40 and confirmed by the Commission’s internal audit service.
Vurdering af Kommissionens overvågningsrolle 33 70 I sine årlige aktivitetsrapporter for 2012 og 2013 justerede GD AGRI de indberettede fejlforekomster fra myndighederne under hensyntagen til andre informationskilder. 
Assessment of the Commission’s supervisory role 33 70 In its 2012 and 2013 annual activity reports DG AGRI adjusted the error rates presented by authorities to take account of other sources of information.
GD AGRI tager nu både sine egne overensstemmelsesrevisioner, Rettens revisioner, godkendelsesorganernes årlige rapporter og alle andre tilgængelige oplysninger i betragtning, når den vurderer fejlforekomsterne fra betalingsorganerne. 
DG AGRI now takes account of its own conformity audits, as well as the Court’s audits, the yearly reports of the certification bodies and any other available information in assessing the error rate for paying agencies.
For 2013 justerede GD AGRI de indberettede fejlforekomster fra medlemsstaterne vedrørende 43 af de 48 betalingsorganer, som Kommissionen og Retten har revideret i de sidste tre år. 
For 2013, DG AGRI adjusted the error rates reported by Member States for 43 out of 48 paying agencies audited by the Commission and the Court in the last three years.
Med hensyn til direkte EU-støtte førte disse opjusteringer f.eks. til en tredobling af den restfejlforekomst, der var beregnet på grundlag af de statistikker, medlemsstaterne havde indsendt (2,33 % i stedet for 0,69 %). 
For instance, for EU direct aid these uplifts more than tripled the residual error rate calculated on the basis of the statistics reported by the Member States (2,33 % versus 0,69 %).
Med hensyn til de udgifter, der ikke er omfattet af Kommissionens eller Rettens revisioner, blev der imidlertid ikke foretaget nogen justeringer. 
For expenditure not covered by the Commission ́s or the Court ́s audits no adjustments were made.
Medlemsstaterne udfører de centrale kontroller og inspektioner 71 Det overvågnings-og kontrolsystem, der dækker flest landbrugssubsidier, er IFKS. 
The Member States carry out the key checks and inspections 71 The supervisory and control system covering the largest amount of agricultural subsidies is the IACS.
Det omfatter alle EU’s areal-og dyrerelaterede støtteordninger under EGFL og ELFUL41 til et samlet beløb på ca. 47 milliarder euro i 2013. 
It applies to all EU area or animal related aid schemes of the EAGF and the EAFRD41 amounting to around 47 billion euro in 2013.
72 Som led i sin årlige revision med henblik på revisionserklæringen undersøgte Retten i perioden 2007-2013, hvordan IFKS fungerede i 38 betalingsorganer fordelt på alle 28 medlemsstater. 
72 As part of its annual statement of assurance audits, during the 2007–2013 period the Court examined the operation of IACS in 38 paying agencies in all 28 Member States.
80 % af udgifterne under IFKS. 
The paying agencies examined manage around 80 % of IACS managed expenditure.
I fire andre betalingsorganer undersøgte Retten desuden overvågnings-og kontrolsystemer vedrørende EGFL-foranstaltninger, der forvaltes uden for IFKS. 
The Court has also examined supervisory and control systems for EAGF measures not managed under the IACS at a further four paying agencies.
73 Resultaterne af Rettens systemrevisioner viser, at der er meget store forskelle inden for og mellem medlemsstaterne. 
73 The results of the Court’s systems audits, show very significant variation within and between Member States.
Kun syv af kontrolsystemerne blev vurderet som effektive. 
Only seven of the control systems were assessed as effective.
22 kontrolsystemer blev vurderet som delvis effektive, og ni blev vurderet som ikke effektive42. 
A further 22 were found to be partially effective and nine control systems were assessed as ineffective42.
74 Rettens test i årenes løb har vist, at IFKS i væsentlig grad bidrager til at reducere fejlforekomsterne i de udgifter, som systemet dækker. 
74 The Court’s testing over the years has shown that the IACS makes a significant contribution to reducing the error rates in the expenditure it covers.
Dette bekræftes af GD AGRI’s årlige aktivitetsrapport for 2013, hvor fejlforekomsten for udgifter forvaltet under IFKS er tre gange lavere end fejlforekomsten for markedsforanstaltninger (der ikke forvaltes under IFKS)43. 
DG AGRI’s 2013 annual activity report confirms this, showing a rate of error for expenditure managed under IACS three times lower than that for market measures (not managed under IACS)43.
Vurdering af Kommissionens overvågningsrolle 34 Kommissionens overvågning af samhørighedsudgifterne 75 I modsætning til landbrugssystemet har samhørighedssystemet ikke en årlig procedure for regnskabsafslutning. 
Assessment of the Commission’s supervisory role 34 The Commission’s supervision of cohesion spending 75 In contrast to agriculture, the cohesion system does not have an annual clearance procedure.
I den nye periode vil der blive indført en procedure for regnskabsundersøgelse og -godkendelse. 
An examination and acceptance of accounts procedure will be introduced in the new period.
Revisionsmyndighederne undersøger allerede operationernes lovlighed og formelle rigtighed. 
Audit authorities already look at the legality and regularity of the operations.
Denne del af oversigten omhandler Kommissionens overvågning af revisionsmyndighederne. 
This section of the overview covers the Commission’s supervision of the audit authorities.
76 På grundlag af forslag fra medlemsstaterne godkender Kommissionen for hver periode de operationelle programmer (OP’er) og de vejledende finansieringsplaner, hvori EU’s og de nationale bidrag indgår. 
76 For each period, on the basis of Member States’ proposals, the Commission approves operational programmes (OP) and indicative financial plans which include the EU and national contributions.
Medlemsstaterne har hovedansvaret for at forhindre eller opdage og korrigere uregelmæssige udgifter og rapporterer herom til Kommissionen. 
Member States bear primary responsibility for preventing or detecting and correcting irregular expenditure and report to the Commission.
77 Udpegede forvaltningsmyndigheder og formidlende organer er ansvarlige for den daglige forvaltning. 
77 Responsibility for day-to-day administration lies with designated managing authorities and intermediate bodies.
De skal sikre, at alle projekter er berettiget til EU-finansiering, og at de anmeldte omkostninger opfylder alle de betingelser, der er fastsat i forordningerne og/eller de nationale regler. 
These must ensure that all projects are eligible for EU funding and that the costs declared comply with all conditions specified in the regulations and/or national rules.
Deres kontrol omfatter inspektioner af stikprøveudvalgte projekter og skrivebordskontrol, før udgifterne attesteres. 
Their verifications include inspections of projects on a sample basis and desk checks before certification of expenditure.
Attesteringsmyndighederne skal sikre, at der er udført passende kontrol, og udføre yderligere kontrol, inden udgifterne anmeldes til Kommissionen med henblik på godtgørelse. 
Certifying authorities must ensure that adequate checks have been made and undertake additional verifications prior to declaring expenditure for reimbursement from the Commission.
78 For hvert enkelt OP (eller gruppe af OP’er) udfører medlemsstaternes revisionsmyndigheder herudover systemrevision og efterfølgende revision af en statistisk repræsentativ stikprøve af operationer. 
78 In addition, for each OP (or a group of OPs), audit authorities in the Member States carry out system audits and, on a statistically representative sample basis, ex post audits of operations.
Som nævnt i punkt 50 rapporterer revisionsmyndighederne om disse revisioner til Kommissionen i årlige kontrolrapporter, som omfatter en årlig revisionserklæring om systemernes funktionsmåde og revisionsmyndighedernes skøn over fejlforekomsten. 
As mentioned in paragraph 50, the audit authorities report to the Commission through annual control reports which include an annual audit opinion on the functioning of the systems and the audit authorities’ error rate estimate.
79 Hvis Kommissionen på grundlag af sit eget arbejde eller oplysninger fra en revisionsmyndighed mener, at en myndighed i den pågældende medlemsstat har undladt at rette op på alvorlige mangler i overvågnings-eller forvaltningssystemerne og/eller at korrigere regelstridige udgifter, der var anmeldt og attesteret, kan den i henhold til forordningerne afbryde eller suspendere betalingerne. 
79 In accordance with the regulations, if the Commission finds, based on its own work or the information reported by audit authorities, that an authority in the Member State has failed to remedy serious shortcomings in the management and control systems and/or to correct irregular expenditure which had been declared and certified, it may interrupt or suspend payments.
Hvis medlemsstaten ikke retter op på de konstaterede systemmangler eller trækker de regelstridige udgifter tilbage, kan Kommissionen foretage en »finansiel korrektion«, hvilket indebærer en nettonedsættelse af EU-finansieringen til OP’et. 
If the Member State does not remedy any detected system failures or withdraw the irregular expenditure, the Commission may apply ‘financial corrections’ leading to a net reduction in EU funding for the OP.
I praksis er det dog sjældent, der foretages nettonedsættelser. 
In practice, however, net reductions are rarely applied.
Hvis medlemsstatens myndigheder indgår en aftale med Kommissionen, får de mulighed for at bruge »korrektionsbeløbene« til andre udgifter i senere anmeldelser. 
An agreement with the Commission allows the authorities in the Member State to use the amounts ‘corrected’ for other expenditure in future claims.
Vurdering af Kommissionens overvågningsrolle 35 80 De oplysninger, som revisionsmyndighederne giver i deres årlige kontrolrapporter, revisionsudtalelser og system-revisionsrapporter, er en af Kommissionens hovedkilder i forbindelse med vurderingen af, om EU-udgifterne til de enkelte OP’er er lovlige og formelt rigtige. 
Assessment of the Commission’s supervisory role 35 80 The information provided by audit authorities in their annual control reports, audit opinions and systems audit reports is one of the main sources underlying the Commission’s assessment, for each OP, of the legality and regularity of EU spending.
Kommissionen har gradvis forbedret sin metode 81 Kommissionen giver i sin årlige aktivitetsrapport et skøn over, i hvilket omfang de operationelle programmer er behæftet med fejl vedrørende lovlighed og formel rigtighed. 
The Commission has progressively improved its approach 81 The Commission presents in the annual activity report an estimate of the extent to which operational programmes are affected by errors of legality and regularity.
Begge GD’er med ansvar for samhørighed har siden 2011 justeret de indberettede tal fra medlemsstaternes myndigheder under hensyntagen til de konstaterede svagheder. 
Since 2011, both cohesion DGs adjust the figures reported by authorities in the Member States to take account of identified weaknesses.
Med hensyn til de mellemliggende og endelige betalinger, der i 2013 blev godkendt under ESF og ELFUL/Samhø-righedsfonden (operationelle programmer for 2007-2013), skønner GD EMPL og GD REGIO, at det risikobehæftede beløb ligger henholdsvis mellem 2,6 % og 3,5 % og mellem 2,8 % og 5,3 %. 
For the interim and final payments authorised during 2013 under the ESF and the ERDF/CF (2007-2013 operational programmes) DG EMPL and DG REGIO estimate the amount at risk to lie in the range of 2,6 % to 3,5 % and of 2,8 % to 5,3 % respectively.
Begge intervaller ligger over Kommissionens væsentlighedstærskel på 2 %. 
Both ranges are above the 2 % materiality threshold set by the Commission.
82 Nøjagtigheden og pålideligheden af de oplysninger, medlemsstaternes myndigheder rapporterer, har betydning for, hvor solid Kommissionens vurdering er. 
82 The robustness of the Commission’s assessment is affected by the accuracy and reliability of information reported by Member State authorities.
16/2013 »Status over én enkelt revision (»single audit«) og Kommissionens anvendelse af de nationale revisionsmyndigheders arbejde på samhørighedsområdet« bemærkede Retten44: ο at nogle af revisionsmyndighederne underrapporterede problemer ο at de rapporterede fejlprocenter ikke altid var helt pålidelige ο at medlemsstaternes oplysninger om »finansielle korrektioner« måske ikke altid var pålidelige eller nøjagtige ο at Kommissionens beregningsmetode førte til, at restfejlforekomsten blev ansat for lavt. 
Special report 16/2013 ‘Taking stock of “single audit” and the Commission’s reliance on the work of national audit authorities in cohesion’ observed that44: ο some audit authorities underreported problems; ο the reported error rates were not always fully reliable; ο information on ‘financial corrections’ reported by Member States might not always be reliable or accurate, and ο the Commission’s calculation method resulted in an underestimated residual error rate.
83 I løbet af perioden 2007-2013 har både GD EMPL og GD REGIO styrket deres kontrol af revisionsmyndighederne. 
83 Over the 2007-2013 period, both DG EMPL and DG REGIO have strengthened their checks on audit authorities.
I mange tilfælde beder Kommissionen nu revisionsmyndighederne indsende yderligere oplysninger om beregningen af de fejlforekomster, der er angivet i deres årlige kontrolrapporter, f.eks. en afstemning af den reviderede population med de anmeldte udgifter, en genberegning af stikprøvestørrelsen eller detaljerede oplysninger om specifikke revisioner af operationer. 
The Commission now requests audit authorities to provide, in many cases, additional information on the calculation of the error rates reported in their annual control reports, such as a reconciliation of the audited population with the expenditure declared, a recalculation of the sample size or detailed information about specific audits of operations.
Derudover tager de to GD’er på undersøgelsesmissioner til medlemsstaterne for at efterprøve de data, revisionsmyndighederne har rapporteret. 
In addition, the two DGs undertake fact finding missions to Member States to verify the data reported by audit authorities.
Vurdering af Kommissionens overvågningsrolle 36 84 På grundlag af revisionsmyndighedernes arbejde beregner og offentliggør Kommissionen risikoprocenter for de enkelte medlemsstater. 
Assessment of the Commission’s supervisory role 36 84 Based on the work of the audit authorities, the Commission publishes risk rates by Member State.
Retten anfører i sin årsberetning for 2013, at der er svagheder i nogle af de data, der indsendes af de nationale myndigheder, og i nogle aspekter af Kommissionens gennemgang45. 
The Court has reported in its 2013 annual report that there are weaknesses in some of the data provided by the national authorities and in some aspects of the review by the Commission45.
Kommissionen bør være forsigtig med at betragte dataene som et pålideligt udtryk for, i hvilket omfang de enkelte medlemsstater har overholdt de forskellige sæt støtteberettigelsesregler og forordninger. 
Care should be taken in using the data as a reliable indication of Member State relative success in complying with the different sets of eligibility rules and regulations.
85 Kommissionen har kun begrænsede oplysninger om, hvorvidt de systemer, medlemsstaterne har indført til at pålægge »korrigerende foranstaltninger«, er effektive, og hvorvidt de oplysninger, attesteringsmyndighederne har rapporteret, er nøjagtige, fuldstændige og pålidelige46. 
85 The Commission has only limited information as to whether the systems put in place by Member States for imposing ‘corrective measures’ are effective and whether the information reported by certifying authorities is accurate, complete and reliable46.
Denne vurdering støttes af Kommissionens Interne Revisionstjeneste, som mener, at der kun kan opnås meget begrænset sikkerhed med hensyn til den finansielle indvirkning af de »korrigerende foranstaltninger«, der rapporteres af medlemsstaterne, på grund af den måde, de rapporteres til Kommissionen på, men også fordi revisionsmyndighederne kun udfører begrænset kontrol af dem47. 
This assessment is corroborated by the Commission’s Internal Audit Service which considers that very limited assurance can be placed on the financial impact of corrective measures reported by Member States due to the way in which they are reported to the Commission, but also because audit authorities only perform limited checks on them47.
Kommissionen anfører i sit svar til punkt 1.41 i årsberetningen for 2012, at »de nuværende problemer primært skyldes upålidelige fejlforekomster meddelt af medlemsstaterne. 
The Commission stated in its reply to paragraph 1.41 of the 2012 annual report that ‘the existing problems are primarily caused by unreliable error rates communicated by the Member States.
Kommissionen gør en stor indsats for at forbedre deres pålidelighed, navnlig ved at forhøje dem, hvis det findes nødvendigt.« 86 Kommissionens mulighed for at validere (og om fornødent justere) de rapporterede fejlforekomster er begrænset, så længe det ikke kræves, at revisionsmyndighederne forelægger Kommissionen specifikke oplysninger om deres revisioner af operationerne med henblik på dens gennemgang af de årlige kontrolrapporter. 
The Commission invests a lot of efforts in order to improve their reliability, in particular by correcting them upwards if deemed necessary.’ 86 The Commission’s scope for validating (and, where necessary, adjusting) the reported error rates is limited as long as audit authorities are not requested to provide the Commission with specific information on their audits of operations for its verification of the annual control reports.
Der er en risiko for, at Kommissionen ansætter restfejlforekomsten på samhørighedsområdet for lavt 87 Samlet set er der en risiko for, at Kommissionen ansætter »restfejlforekomsten« for lavt, og dermed, at Kommissionens vurdering af de enkelte OP’er og den finansielle indvirkning af forbeholdene i de årlige aktivitetsrapporter ikke er tilstrækkelig solid. 
There is a risk that the Commission underestimates residual error rate in cohesion spending 87 Overall, there is a risk that the Commission underestimates the ‘residual error rate’ and, as a result, that the Commission’s assessment of the individual OPs and the financial impact of the reservations in the annual activity reports is not sufficiently robust.
88 I særberetning nr. 16/2013 anbefalede Retten Kommissionen at benytte en forsigtig fremgangsmåde, når den vil henholde sig til medlemsstaternes oplysninger om revisioner og »finansielle korrektioner«, at fortsætte med at give metodologisk støtte og vejledning til de nationale revisionsmyndigheder, at foreslå et system med sanktioner for revisionsmyndigheder, der gentagne gange underrapporterer problemer, og at foreslå en ordning, hvor omkostningerne til revision af EU’s regionalstøtte deles med medlemsstaterne. 
88 In the special report No 16/2013 the Court recommended that the Commission should adopt a prudent approach in relying on Member States’ information on audits and ‘financial corrections’, continue to provide methodological support and guidance to national audit bodies, propose a system of sanctions for audit bodies that repeatedly underreport problems, and arrangements to share with Member States the costs of auditing the EU regional spending.
Vurdering af Kommissionens overvågningsrolle 37 Resumé af de væsentligste konstaterede risici og svagheder Risiciene på landbrugsområdet vedrører marker, dyr og landbrugere 89 EU’s fælles landbrugspolitik gennemføres ved hjælp af fondene EGFL og ELFUL. 
Assessment of the Commission’s supervisory role 37 Summary of key risks and weaknesses identified Risks in agriculture relate to fields, to animals and to farmers 89 The common agricultural policy of the EU is implemented through the funds of EAGF and EAFRD.
I sin årsberetnings kapitel 3 og 4 resumerer Retten bl.a. de væsentligste risici og svagheder i forbindelse med landbrugsudgifterne. 
The annual report of the Court and more specifically chapters 3 and 4 summarise, among other things, the key risks and weaknesses of agricultural spending.
90 Landbrugsstøtten kanaliseres gennem ca. 80 betalingsorganer i de 28 medlemsstater, som er ansvarlige for at foretage betalinger til støttemodtagerne. 
90 Agricultural subsidies are channelled through around 80 paying agencies in the 28 Member States who are responsible for making payments to beneficiaries.
Der er fastsat komplekse lovkrav på EU-niveau og nationalt niveau vedrørende områdets mange foranstaltninger og støtteordninger (bl.a. 4 akser med 46 foranstaltninger og flere tusinde delforanstaltninger under ELFUL). 
The complex legal requirements on EU and national level cover significant number of measures and aid schemes in place (for instance 4 axes with 46 measures and several thousands of sub-measures in EAFRD).