natgillin/translations-raw huggingface dataset:
De vigtigste typer af risici er ikke identificeret, og der er ingen vejledning i, hvordan man skal vurdere risicis omfang, sandsynlighed og potentielle konsekvens. Endvidere er det ikke klart, hvordan foranstaltninger til at begrænse risici, som f.eks. støtte til kapacitetsopbygning, dialog, betingelser og mere kortsigtede foranstaltninger, skal udformes for de forskellige risikotyper og -niveauer, og hvordan disse foranstaltninger bør koordineres med andre donorer. 
The main types of risks are not identified and there is no guidance on how to assess the significance, probability and potential impact of risks. furthermore, it is not clear how risk-mitigating measures such as capacity-building support, dialogue, conditions and shorter-term measures are to be designed for the different types and levels of risk and how these measures should be coordinated with other donors. rIsks arE hIGh In most countrIEs BEnEfItInG from GBs But arE not adEQuatEly addrEssEd By thE commIssIon Fiduciary risk 29. gbs is mostly provided in countries with weak pfm systems.
GBS ydes for det meste til lande med svage PFM-systemer. Det fremgår af det årlige CPIA-indeks, Country Policy and Institutional Assessment (CPIA), der offentliggøres af Verdensbanken, hvor indikatoren for kvaliteten af budget-og finansforvaltningen er relativt lav for de fleste lande, der modtager GBS16. 
This is demonstrated by the annual Country policy and institutional assessment (Cpia) published by the world bank where the indicator for the quality of budgetary and financial management is relatively low for the majority of countries benefiting from gbs16. weak pfm systems can lead to waste of funds and inefficiency which reduce the effectiveness of gbs programmes in achieving their poverty reduction objectives.
30. En anden konsekvens af svage PFM-systemer er større korruption. 
30. another consequence of weak pfm systems is increased corruption.
16 CPIA vurderer, hvor egnet landets politik og institutionelle rammer er til at udrydde fattigdom, fremme bæredygtig vækst og udnytte udviklingsbistanden effektivt. 
16 The Cpia assesses how conducive the country’s policy and institutional framework is to fostering poverty reduction, sustainable growth, and the effective use of development assistance.
Verdensbanken bruger CPIA-rating i sin støttetildelingsproces. 
The world bank uses the Cpia ratings in its aid allocation process.
CPIA består af 16 indikatorer, der vurderes på en skala fra en (lav) til seks (høj). For de AVS-stater og lande i Asien og Latinamerika, der modtager GBS-støtte, var scoren for indikator 13 »Kvaliteten af den budgetmæssige og økonomiske forvaltning« i 2008 i gennemsnit 3,4, varierende fra 2,0 til 4,0. 
The Cpia consists of 16 indicators that are rated on a scale of one (low) to six (high). for the aCp, asian and latin american countries benefiting from gbs, the scoring in 2008 for indicator 13, ‘Quality of budgetary and financial management’ averages 3,4, ranging from 2,0 to 4,0.
17 For de AVS-stater og lande i Asien og Latinamerika, der modtager GBS, var scoren for indikator 16 ‘Gennemsigtighed, ansvarlighed og korruption i den offentlige sektor’ i 2008 i gennemsnit 3,0, varierende fra 2,0 til 4,5. 
17 fortheaCp,asianandlatin american countries benefiting from gbs the scoring in 2008 for indicator 16, ‘Transparency, accountability and corruption in the public sector’ averages 3,0, ranging from 2,0 to 4,5.
18 Disse lande var ikke omfattet af revisionen (jf. punkt 13). 
18 These countries were not included in the scope of the audit (see paragraph 13).
19 Benin, Etiopien, Gambia, Guyana, Kenya, Mali, Mauretanien, Mozambique, Niger, Tanzania, Togo og Uganda. 
19 benin, ethiopia, gambia, guyana, kenya, mali, mauritania, mozambique, niger, Tanzania, Togo and uganda.
20 Med en score på under tre på indekset for iagttaget korruption. 
20 Corruption perception index of less than three.
Dette indeks går fra nul (høj risiko) til ti (lav risiko). 
The index ranges from zero (high risk) to ten (low risk).
21 Cambodja, Laos, Nicaragua, Paraguay og Vietnam. 
21 Cambodia, laos, nicaragua, paraguay and vietnam.
Retten konstaterede, at Kommissionen råder over relevante oplysninger om PFM-systemerne og om de reformprogrammer, der skal forbedre disse systemer, som den kan bruge i sin beslutningstagning og i overvågningsøjemed. 
The Court found that relevant information on pfm systems and the reform programmes to improve them is available to the Commission for its decision-making and monitoring purposes.
En særlig nyttig kilde til oplysninger om PFM-systemerne er PEFA-vurderin-gerner (Public Expenditure and Financial Accountability – offentlige udgifter og den finansielle ansvarlighed). 
The public expenditure and financial accountability (pefa) are a particularly useful source of information on pfm systems.
Disse vurderinger bygger på en fælles metodologi, der blev udfærdiget i 2005 ved en fælles donorindsats, hvor Kommissionen kom med væsentlige input. 
These are based on a common methodology drawn up in 2005 through joint donor efforts, including significant inputs from the Commission.
Der er gennemført PEFA-vurderinger for mange lande22, og de rapporterer om, hvordan et lands PFM-system fungerer på basis af 28 indikatorer. 
The pefa assessments have been carried out for many countries22 and report on the state of a country’s pfm system according to 28 indicators.
Vurderingerne har i mange lande stimuleret dialogen om PFM og udformningen af handlingsplaner for reform af PFM og PFM-støttepro-grammer. 
The assessments have in many countries stimulated pfm dialogue and the drawing up of pfm reform action plans and support programmes.
Resultaterne af vurderingerne giver også et godt grundlag for at måle forbedringer over tid. 
The results of the assessments also provide a good basis for measuring improvement over time.
De suppleres her af årlige PFM-rapporter, der udfærdiges af delegationerne, og som generelt giver et godt overblik over PFM-situationen og den seneste udvikling. 
They are complemented in this respect by annual pfm reports prepared by delegations that generally provide a good overview of the pfm situation and recent developments.
32. Alligevel vurderer Kommissionen ikke og drager heller ikke konklusioner om risikoen for de overførte midler (fiduciary risk). 
32. nevertheless, the Commission does not assess and conclude on fiduciary risk.
Det skyldes til dels, at Kommissionen i modsætning til nogle medlemsstater, f.eks. Frankrig23 og Det Forenede Kon-gerige24 og andre organisationer25 ikke har nogen metodologi til at foretage en sådan vurdering. 
This is partly because, unlike some member states such as france23 and the united kingdom24 and other organisations25, it has no methodology for doing this. furthermore it has insufficient information on how well pfm systems are actually working in practice.
Endvidere har den utilstrækkelige oplysninger om, hvordan PFM-systemerne reelt fungerer i praksis. Det er ikke meningen, at PEFA-vurderingerne skal være et redskab til vurdering af risikoen for de overførte midler, for de indeholder ikke en tilstrækkeligt dybtgående vurdering af, i hvilket omfang kontrollerne og procedurerne overholdes, og heller ikke af den forventede effekt af korruption. 
The pefa assessments are not intended to be a fiduciary risk assessment tool because they do not contain a sufficiently in-depth assessment of the extent to which controls and procedures are complied with and the estimated impact of corruption. such information should normally be found in the annual reports of the supreme audit institutions and other oversight bodies. however, in uganda, where the supreme audit institution issues an annual audit report reasonably on time, the Commission delegation had not made sufficient use of it for identifying fiduciary problems. in most countries supreme audit institutions issue their reports with significant delays or, in the case of laos, they are not even made public.
23 Doctrine en matière de risque fiduciaire dans les états étrangers«, France Coopération, april 2008. 
23 ‘doctrine en matière de risque fiduciaire dans les états étrangers’, france Coopération, april 2008.
24 Managing Fiduciary Risk in DFID bilateral aid programmes, DFID, januar 2008. 
24 ‘managing fiduciary risk in dfid bilateral aid programmes’, dfid, january 2008.
25 Denne mangel på metodologi stod i modsætning til f.eks. den metode, som Den Asiatiske Udviklingsbank følger for sine sektorbudgetstøtteinterventioner i Laos. 
25 This lack of methodology contrasted with, for instance, the approach followed by the asian development bank for its sectoral budget support interventions in laos.
For de fleste af de undersøgte lande er det endvidere også vanskeligt for Kommissionen at analysere, hvordan budgetmidlerne bruges, fordi de nationale og sub-nationale budgetter ikke var opstillet på en gennemskuelig måde. Diagnostiske undersøgelser som f.eks. Public Expenditure Tracking Surveys26 og Public Expenditure Review27 kan være med til at kompensere for, at der mangler oplysninger, fordi de identificerer de væsentligste tilfælde af ineffektivitet og spild, sådan at donorerne og modtagerregeringerne kan prioritere deres indsats for at løse disse problemer først. 
33. in addition, for most countries examined, the lack of transparency in the presentation of national and subnational budgets also makes it difficult for the Commission to analyse how budgetary resources are being used. diagnostic studies such as public expenditure tracking surveys26 and public expenditure reviews27 can help compensate for a lack of information by identifying major inefficiencies and leakages, so that donors and beneficiary governments can prioritise their efforts on first addressing these problems.
Kommissionen har kun brugt sådanne redskaber i relativt begrænset omfang. 
The Commission has made relatively little use of such tools.
Kommissionen anvender en række metoder i sine GBS-programmer for at bidrage til at reducere risikoen for de overførte midler, navnlig PFM-støtteberettigelseskriteriet, der kræver tilfredsstillende fremskridt med reformen af PFM, og andre PFM-relaterede betingelser, der er knyttet til udbetalingerne. 
The Commission applies a number of methods in its gbs programmes to contribute to reducing fiduciary risk, in particular the pfm eligibility criterion, which requires satisfactory progress in pfm reform, and other pfm conditions attached to disbursements.
35. Kommissionen medtog sådanne foranstaltninger med henblik på at begrænse risikoen i forbindelse med udformningen af sine GBS-programmer under 9. EUF i Uganda og Benin, f.eks. brug af private revisionsfirmaer til at bistå de overordnede revisionsorganer med at gennemføre revision, gennemførelse af undersøgelser (Public Expenditure Tracking Surveys) og analyser (Public Expenditure Reviews), men de blev ikke ledsaget af en klar og godkendt gennemførelsesplan, hvori det var fastsat, hvordan foranstaltningerne skulle afhjælpe specifikke risici, og hvornår dette skulle være gjort. 
35. while the Commission did include such measures for reducing risk in the design of its gbs programmes under the ninth edf in uganda and benin, such as the use of private audit firms to assist supreme audit institutions in carrying out audits and the carrying out of public expenditure tracking surveys and public expenditure reviews, they were not accompanied by a clear and agreed plan of implementation that sets out how and by when these measures would address specific risks. in fact, most of the planned measures were ultimately not implemented.
GBS-programmerne under 10. EUF for disse lande og de undersøgte GBS-programmer for landene i Asien og Latinamerika indeholder ikke bestemmelser om mere kortsigtede foranstaltninger. 
The gbs programmes under the 10th edf for these countries and the gbs programmes of the asian and latin american countries examined do not provide for shorter-term measures.
26 PETS-Public Expenditure Tracking Survey (analyse af de offentlige midlers flow fra de går ind, til de er anvendt) er en metode, der bruges til at studere flowet af offentlige og andre midler gennem de forskellige niveauer af statshierarkiet og det administrative hierarki. Det er især relevant der, hvor de offentlige regnskabssystemer fungerer dårligt eller giver upålidelige oplysninger. 
26 The public expenditure tracking survey is a method used to study the flow of public funds and other resources, through the various levels of government and administrative hierarchy. it is most relevant where public accounting systems function poorly or provide unreliable information.
27 Public Expenditure Reviews (analyser af de offentlige udgifter) analyserer tildelingen og forvaltningen af offentlige udgifter. 
27 publicexpenditurereviews analyse the allocation and management of public expenditure.
De kan dække alle statens udgifter eller fokusere på nogle få prioriterede sektorer (f.eks. sundhed, uddannelse, landbrug, vand, veje). 
They may cover all government expenditure or focus on a few priority sectors (e.g. health, education, agriculture, water, roads).
De kan bruges til at give oplysninger med henblik på den strategiske planlægning og forberedelsen af budgettet og med henblik på at finde frem til måder, hvorpå man kan forbedre produktiviteten og effektiviteten af ressourcetildelingerne. De undersøger også i stigende grad udgiftsforvaltningssystemer og institutioner. 
They can be used to inform strategic planning and budget preparation and to identify ways in which to improve the efficiency and effectiveness of resource allocations. increasingly, they also review expenditure management systems and institutions.
11/2010 – Kommissionens forvaltning af generel budgetstøtte i AVS stater og lande i Latinamerika og Asien TEKSTBOKS 2 23 BEGRÆNSNING AF RISIKOEN FOR DE OVERFØRTE MIDLER (»FIDUCIARY RISK«) God praksis i Kommissionen: Etiopien Program II for sikring af grundlæggende tjenester (Protection of Basic Services)28 var udformet til at støtte budgetter på regionalt plan og de lavere forvaltningsniveauer i landet med ansvar for grundlæggende tjenesteydelser som uddannelse, sundhed og vand. 
22 special report no 11/2010 – The Commission’s management of general budget support in aCp, latin american and asian countries BoX 2 23 rEducInG fIducIary rIsk Good commission practice: Ethiopia The protection of basic services program ii28 was designed to support the budgets of regional level and lower tiers of government which were responsible for basic services such as education, health and water.
Programmet indeholder styrkede rapporterings- og ansvarlighedsforanstaltninger for at gøre det muligt at efterprøve, om tjenesterne nåede frem til de tilsigtede modtagere. 
The programme contains strengthened reporting and accountability measures to enable verification that the services were reaching the intended beneficiaries.
Disse foranstaltninger omfatter mere regelmæssig og rettidig rapportering om regionale og lokale udgifter til grundlæggende tjenesteydelser. Endvidere skulle strømmen af offentlige midler spores til det endelige punkt, hvor tjenesten leveres, for eksempel gennem undersøgelser af leveringen af offentlige tjenester. 
These measures include more regular and timely reporting on regional and local spending for basic services. furthermore, the flow of government funds was to be tracked to the final service delivery point, for instance, through public service delivery surveys.
Foranstaltninger med henblik på rapportering og ansvarlighed omfattede også efterfølgende gennemgang af offentlige indkøb, foranstaltninger til at forbedre offentliggørelsen af offentlige budgetoplysninger regionalt, subregionalt og på det sted, hvor tjenesten leveres, og den løbende revision af de lokale myndigheders udgifter, der foretages af formanden for det overordnede revisionsorgan, sammen med den nødvendige kapacitetsopbygningsstøtte til dette revisionsorgans personale. 
The reporting and accountability measures also included an ex-post review of procurement, measures to improve disclosure of public budget information at regional, subregional and service delivery point, and the continuous audit of local government expenditure by the auditor general combined with the necessary capacity-building support for the auditor general’s staff.
Mangelfuld praksis i Kommissionen: Paraguay I de forberedende dokumenter vedrørende godkendelsen af Kommissionens GBS-program henvises der ikke til risikoen for de overførte midler, selv om den generelle konklusion i vurderingen af landets finansielle ansvarlighed (Country Financial Accountability Assessment) fra august 2004 var, at risikoen ved den økonomiske forvaltning var høj, og at det var nødvendigt at indføre reformer på områderne intern kontrol, ekstern revision og kontrol af decentraliserede enheder for at få reduceret risikoen til et acceptabelt niveau. Endvidere beskriver de forberedende dokumenter ikke de største risici med hensyn til det nationale budgets ineffektivitet og tab og tager ikke fat på emnet korruption trods omfanget af dette problem29. Trods den høje risiko for de overførte midler viser de forberedende dokumenter ikke, hvordan de væsentligste svagheder skal behandles, og der blev ikke implementeret mere kortsigtede foranstaltninger. 
Weak commission practice: Paraguay The preparatory documents for the approval of the Commission’s gbs programme do not refer to fiduciary risk, although the overall conclusion of the Country financial accountability assessment of august 2004 was that the financial management risk is high and that, to reduce risk to an acceptable level, reforms were needed in the areas of internal control, external audit and the control of decentralised entities. furthermore, the preparatory documents do not describe the main risks relating to inefficiencies and wastage of the national budget and do not address the issue of corruption in spite of the extent of this problem29. despite the high level of fiduciary risk, the preparatory documents do not demonstrate how the main weaknesses are to be tackled and no shorter-term measures were implemented.
28 Dette program bærer ikke formelt betegnelsen GBS-program, men dets grundlæggende mål og formål, nemlig at overføre midler i stor skala med henblik på fattigdomsbekæmpelse gennem nationale systemer og med en flersektoriel fremgangsmåde, er typiske for GBS-programmer. 
28 Thisprogrammeisnotformallylabelledagbsprogramme.neverthelessitsbasicobjectivesandpurpose,thelarge-scaletransfer of funds with the objective of poverty reduction and through national systems using a multi-sector approach, are typical of gbs programmes.
I Transparency International’s Corruption Perception Index er Paraguay opført som et af de mest korrupte lande i Latinamerika. 
29 Transparencyinternationalreportspoorperformanceintermsofcorruptionperceptionandthesituationisdeteriorating. its Corruption perception index has listed paraguay as one of the most corrupt countries in latin america.
Landets relative position blev bedre mellem 2004 (nr. 140) og 2006 (nr. 111), men blev derefter dårligere igen: i 2007 og 2008 lå det som nr. 
The relative position improved between 2004 (140th) and 2006 (111th) but later deteriorated again: 138th place in 2007 and 2008 and 154th place in 2009.
138 og i 2009 som nr. 154. Denne iagttagelse bekræftes af en evaluering af korruption, foretaget af United States Agency for International Development (USAID) (De Forenede Staters statslige bistandsorganisation) i juni 2008 og af forskellige andre parter, som Retten mødte under revisionsbesøget i Paraguay. 
This perception is confirmed by an evaluation of corruption by the united states agency for international development (usaid) in june 2008 as well as by various interlocutors during the Court’s audit mission to paraguay. special report no 11/2010 – The Commission’s management of general budget support in aCp, latin american and asian countries
Retten konstaterede, at de nationale udviklingsstrategier generelt beskrives i Kommissionens dokumenter vedrørende programmering, identifikation og formulering, men de vurderes ikke kritisk, og Kommissionen drager ikke en eksplicit konklusion om, hvorvidt strategien er relevant og troværdig. 
The Court found that national development strategies are generally described in Commission programming, identification and formulation documents but are not critically appraised and the Commission does not draw an explicit conclusion on the relevance and credibility of the strategy.
38. De nationale udviklingsstrategier er generelt stadig svage, hvilket sandsynligvis betyder, at udviklingsrisikoen er relativt høj. 
38. national development strategies are generally still weak, which is likely to mean that development risk is relatively high.
Derfor konkluderede en gennemgang gennemført af Verdensbanken i 2007, at kun otte af de 62 undersøgte udviklingslande (13 %) havde en veludviklet strategi30, selv om banken vurderede, at alle lande gjorde fremskridt på dette område. Navnlig konstateredes det i gennemgangen, at: a) strategierne i de fleste lande stadig kun hang løst sammen med budgettet b) mange lande stadig fulgte en lang række mellemfristede strategier, hvilket kan medføre meget dobbeltarbejde og skade fremskridtet for de andre dele af udviklingsstrategien c) mange lande har identificeret mål og prioriteter, der passer til deres specifikke behov, men er nødt til at gøre det mere klart, hvordan de kan nå disse mål. 
Thus a 2007 world bank review concluded that only eight of the 62 developing countries (13 %) examined had a ‘largely devel-oped’ strategy30 although it considered that all countries were making progress towards this. in particular the review found that: (a) in most countries, strategies were still only weakly linked to the budget; (b) many of the countries were still pursuing multiple medium-term strategies, which may involve a significant duplication of effort and jeopardise progress on the other components of the development strategy; (c) many countries have identified goals and priorities matching their specific needs but need to provide better clarification of how to achieve these goals.
30 Results-Based National Development Strategies, Assessment and Challenges Ahead, Verdensbanken, december 2007. 
30 results-based national development strategies: assessment and challenges ahead, The world bank, december 2007.
I gennemgangen blev der brugt tre kriterier for vurderingen: ensartede strategiske rammer, prioritering inden for disse rammer og en strategisk forbindelse til budgettet. 24 Særberetning nr. 11/2010 – Kommissionens forvaltning af generel budgetstøtte i AVS stater og lande i Latinamerika og Asien 
The review used three criteria for its assessment: a unified strategic framework, prioritisation within that framework and a strategic link to the budget. 24 special report no 11/2010 – The Commission’s management of general budget support in aCp, latin american and asian countries