natgillin/translations-raw huggingface dataset:
Det skyldes, at man har anvendt de finansielle bestemmelsers regler for indtžgter (kun inkasserede belżb) og udgifter (betalinger samt fremfżrte bevillinger). 
(2)Thenegativebalanceoftheoutturnandowncapitaldoesnotconstitutealossofcapital.ItarisesfromtheapplicationoftheFinancialRegulationinrespectofrevenue(only revenue received) and expenditure (payments plus appropriations carried over).
(3) Belżbetsvarertildekumulerederligesaldifordetilskud,somKommissionenendnuikkeharudbetalt.Dettilsvarendebelżbpaktivsidensvarertildemidler,somagenturet skalanvendeforatnallesineml. 
(3) This amount represents the cumulative total of the annual balances of subsidies not yet paid by the Commission; the corresponding sum shown on the assets side represents the amounts of financing which the Agency still needs to implement in order to achieve all its objectives.
C 326/24 DA De Europžiske Fžllesskabers Tidende 27.12.2002 AGENTURETS SVAR Gennemfżrelse af budgettet 8. 
C 326/24 EN Official Journal of the European Communities 27.12.2002 THE AGENCYŐS REPLIES Implementationofthebudget 8.
EEA erkender en stigning i bevillingsfremfżrslerne og arbejder p en stramning i planlžgningen af aktioner. 
The Agency recognises an increase in carry-forward appropriations and is fostering a tighter planning of its activities.
Det bżr imidlertid understreges, at EEA er i vžkst og derfor har et stigende budget, samt at en del af bevillingerne, der blev fremfżrt til 2002, drejer sig om formlsbestemte flerrige budgetmidler. 
It should be noted however that the Agency is in a growth phase, with an increasing budget, and also that part of the appropriations that were carried forward to 2002 relate to earmarked multiannual budget funds.
P dette grundlag blev det derfor besluttet ikke at bruge bevillingsfremfżrslerne til udestende fordringer og at udforme et bedre udfżrelsesgrundlag for budgetstyringen i de kommende r. 
In doing so it was decided not to use some of the carry-forward appropriations for outstanding payments, and to provide a better implementation basis for the budgetary management for the coming years.
Agenturet medregner bevillingerne til oversžttelse som en del af den rlige publikationsplanlžgning, som gennemfżres parallelt med udviklingen af arbejdsprogrammet. 
The Agency foresees its translation requirements as part oftheannualpublicationplanning,whichisconductedinparal-lel to the development of its work programme.
Oversžttelsescentret fakturerer dets ydelser p en rlig basis, s selvom der udbetales nogle forskudsbetalinger gennem ret, kan centrets samlede arbejdsmžngde for agenturet for hele ret fżrst gżres op ved rets udgang. 
The Translation Centre invoices its services on an annual basis, so even if some advance payment may be made during the year, the total work carried out by the Centre for the Agency during the year can only be determined after the end of the year.
Som en konsekvens af dette blev stżrstedelen af betalingerne for Oversžttelsescentrets udfżrte arbejde for perioden 1. januar til 31. december 2001 derfor fżrst betalt i marts 2002meddebevillinger,derblevfremfżrtfra2001til2002. 
As a consequence, the bulk of the payments corresponding to the work entrusted to the Translation Centre during the period 1 January 2001 to 31 December 2001 was finally paid in March 2002, thanks to the appropriations that had been carried over for this purpose from 2001 to 2002.
Agenturet vil i fremtiden, og ved afslutningen af hvert r, konsolidere de udestende belżb for det oversžttelsesarbejde, der er blevet sendt til Oversžttelsescentret, og som derfor skal fremfżres til det fżlgende r. 
The Agency will in the future, and at the end of each year, consolidate the outstanding translation requests that have been put forward to the Translation Centre and hence need to be carried forward to the following year.
Forvaltningsregnskab 14. 
Financial statement 14.
EEAŐs inventarforvaltningssystem er nu etableret som bekržftet af Retten. 
The Agency inventory system is now in place as acknowledged by the Court.
Synkroniseringen af bogholderiet og den tjeneste, der er ansvarlig for inventarforvaltningen, specielt med hensyn til afskrivning og vekselkurser, vil blive tilpasset yderligere ved regelmžssige afstemninger og en rlig optžlling af inventar-lageret. 
The synchronisation between the accounts and the inventory, specifically on depreciation and exchange rates, will be further developed through regular reconciliations and a yearly inventory stock taking.
Likviditetsstyring 15 og 16. 
Management of cash flow 15 and 16.
Et nyt hovedregnskabssystem (BOB) er blevet installeret i april 2002, og det indeholder et link til budgetregnskabssystemet SI2. 
A new general ledger system (BOB) was installed during the month of April 2002 and includes a link to the SI2 budget management system.
Et link med et direkte banksystem vil ogs blive implementeret, hvilket vil lette og fremskynde afstemningen af bankkontiene. 
A link with direct banking is also being implemented, which will facilitate and speed up the reconciliation of the bank statements.
En intern revisor er blevet ansat og vil vurdere effektiviteten af regnskabssystemet, sžrligt i forbindelse med afstemningsproces-sen. 
An internal auditor has been recruited and will assess the effectiveness of the accounting system and specifically on the reconciliation processes. 17and18.
Den administrerende direktżrs beslutning om at udpege en forskudsbestyrer er i overensstemmelse med driftsprin-cipperne. 
The decision by the Executive Director to appoint an imprest administrator also defines the operating principles.
Gennemfżrelse af de finansielle bestemmelser 19 og 20. 
Implementation of financial provisions 19 and 20.
Agenturet anerkender misforholdet mellem personer med underskriftsbefżjelser godkendt af den administrerende direktżr og gennemfżrelsen af SI2. 
The Agency recognises the discrepancy between the delegations signed off by the Executive Director and the SI2 implementation.
Proceduren for at sikre en sammenholdning er blevet skžrpet, og en opgave om at tildele en sikkerhedsofficer ansvaret for sikkerheden p dette omrde er blevet plagt den finansielle afdelingskoordinator. 
The procedure for assuring the consistency has been sharpened and the task of security officer has been taken up explicitly as a task for the finance group coordinator.
EEA er ved at udvikle et elektronisk dokumentarkiv, som integreres i regnskabssystemet SI2. 
The Agency is developing an electronic document repository that is integrated with the financial SI2 system.
Systemet vil indeholde links og referencer til relevante dokumenter, inklusive de vigtigste tal. 
This system will include links and references to relevant documents, including main deliverables.
Vedligeholdelsen af dokumentarkivet vil vžre et led i agenturets programmer, hvor programlederne er ansvarlige p agenturets vegne som anvisningsberettigede ansatte. 
The maintenance of this repository will be part of the role of the AgencyŐs programmes, where programme managers have delegated responsibilities as authorising officers.
System til behovsvurdering 22 og 23. 
System for estimating requirements 22 and 23.
Agenturet er enigt i Revisionsrettens bemžrkning og vil sikre, at nżjagtigheden af behovsvurderingerne bliver forbedret. 
The Agency agrees with the comment made by theCourtofAuditorsandwillbeensuringthattheaccuracyof estimates is improved.
Indkżbsprocedurer, samarbejde med andre institutioner og andre fžllesskabsorganer 25. 
Procurement; cooperation with other institutions and other bodies 25.
Agenturet har vedtaget et aftalememorandum med bde De Europžiske Fžllesskabers Statistiske Kontor og Det Fžlles Forskningscenter i Ispra. Det skal i den forbindelse bemžrkes, at en omfattende rlig hżring vil finde sted for begge arbejdsprogrammers vedkommende. 
The Agency has established a Memorandum of Understanding both with Eurostat and with the Joint Research Centre and it also has to be noted that an extensive annual consultation takes place on the mutual work programmes.
Det anerkendes imidlertid, at EEA skal fortsžtte med at fremme integrationen og samarbejdet med andre Fžllesskabsorganer og institutioner med henblik p at dele ressourcer og kapaciteter. 
It is however recognised that the Agency must continue to foster further integration and cooperation with other Community bodies and institutions in order to share resources and capacities.
Under henvisning til det omtalte rdgiv-ningsarbejde har EEA skżnnet det nżdvendigt at udlicitere dette, eftersom hverken EEAŐs interne ressourcer eller Eurostats personaleressourcer kunne anvendes i denne konkrete del af arbejdsprogrammet. 
With regard to the referred consultancy work, it was deemed necessary by the Agency that the work was outsourced, since neither internal Agency nor Eurostat staff resources were available to allow to implement the specific part of the work programme.
27.12.2002 DA De Europžiske Fžllesskabers Tidende C 326/25 Bedżmmelse af bud Rammekontrakter 27. til 29 Agenturet anerkender behovet for at udvikle mere konkrete retningslinjer for at gżre en mere kvantitativ bedżmmelse mulig for bedżmmelsesudvalgene, og agenturet regner med athavedisseretningslinjerppladstilefterret2002. vžreindeholdtirammekontrakterne. 
27.12.2002 EN Official Journal of the European Communities C 326/25 Evaluation of bids Framework contracts 27. to 29. The Agency recognises the need to develop more specific guidelines to enable more quantitative evaluation by tender evaluation Committees and expects to have such guidelines in placebytheautumn2002. shouldnotbepartoftheagreementswithcontractors.
30 og 31. 
30 and 31.
Agenturet erkender, at prislofterne, som er defineret i nogle rammekontrakter, er af intern art og derfor ikke skal 
The Agency agrees that the price ceilings as defined in some framework contracts are of internal nature and
30.12.2003 DA Den Europžiske Unions Tidende BERETNING om regnskabet for Det Europžiske Miljżagentur for regnskabsret 2002, med agenturets svar C 319/15 (2003/C 319/03) INDHOLD REVISIONSERKLŽRING ...................................................... 
30.12.2003 EN Official Journal of the European Union C 319/15 REPORT on the financial statements of the European Environment Agency for the financial year 2002, together with the AgencyŐs replies (2003/C 319/03) CONTENTS THE COURTŐS OPINION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Indledning.............................................................. 
OBSERVATIONS .............................................................
Agenturetsopgaverogmidler............................................... 
Introduction ............................................................
Tabel 1-3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Tables 1 to 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Punkt Side 1-4 16 5-16 16 5 16 6-8 16 9 16 10-13 16 14 17 15-16 17 ............ 
Paragraph Page 1-4 16 5-16 16 5 16 6-8 16 9 16 10-13 16 14 17 15-16 17 ............
21 C 319/16 DA Den Europžiske Unions Tidende 30.12.2003 REVISIONSERKLŽRING 1. 
21 C 319/16 EN Official Journal of the European Union 30.12.2003 THE COURTŐS OPINION 1.
Denne beretning afgives til Europa-Parlamentet og Rdet i overensstemmelse med artikel 185, stk. 
This report is addressed to the European Parliament and to the Council in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (1).
Retten har revideret Det Europžiske Miljżagenturs regnskab for regnskabsret, der afsluttedes pr. 31. december 2002. 
The Court has examined the financial statements of the European Environment Agency for the financial year ended 31 December 2002.
Direktżren er i henhold til artikel 14 i Rdets forordning (EŻF) nr. 
In accordance with Article 14 of Council Regulation (EEC) No 1210/90, the budget was implemented on the responsibility of the Director.
Direktżren skal ogs udarbejde og opstille regnskabet (2) i overensstemmelse med agenturets finansielle bestemmelser, som er vedtaget i henhold til artikel 14 i Rdets forordning (EŻF) nr. 1210/90. 
This responsibility includes the drawing-up and presentation of the financial statements (2), in accordance with the internal financial provisions adopted on the basis of Article 14 of Council Regulation (EEC) No 1210/90.
Revisionsretten skal i henhold til artikel 248 i traktaten om oprettelse af Det Europžiske Fžllesskab revidere rsregnskabet. 
The Court of Auditors is required under Article 248 of the Treaty establishing the European Community to examine these accounts.
Revisionen blev gennemfżrt i overensstemmelse med de retningslinjer og standarder, der gžlder for Rettens revision. 
The Court carried out the audit in accordance with its auditing policies and standards, which have been adapted from generally accepted international auditing standards to reflect the specific nature of the Community context.
Revisionen gav Retten et tilstržkkeligt grundlag for nedenstende erklžring. 
By means of this 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 2002, er rigtigt, og at de underliggende transaktioner som helhed betragtet er lovlige og formelt rigtige, jf. dog punkt 12 og 13 nedenfor. 
Subject to the matters referred to in paragraphs 12 and 13, this examination has enabled the Court to obtain reasonable assurance that the annual accounts for the financial year ended 31 December 2002 are reliable and that the underlying transactions, taken as a whole, are legal and regular.
BEMŽRKNINGER Indledning 5. 
OBSERVATIONS Introduction 5.
1210/90 af 7. maj 1990 (3). 
The Agency was established by Council Regulation (EEC) No 1210/90 of 7 May 1990 (3).
Agenturets hovedopgave er at indsamle, bearbejde og rettidigt formidle mlrettede, relevante og plidelige informationer om miljżsituationen og -udviklingen p europžisk plan i bred forstand Ń i bred forstand, fordi tredjelande har deltaget i agenturets arbejde siden dets oprettelse (4). 
Its main purpose is to gather, edit and disseminate at the proper time focused, relevant and reliable information on the state of and trends in the environment at European level in the widest sense. Third countries have taken part in the activities of the Agency (4) since its creation.
Agenturet varetager denne opgave ved hjžlp af et net af temacen-(1) EFT L 248 af 16.9.2002, s. 
It carries out its tasks by means of a network of thematic centres, whose (1) OJ L 248, 16.9.2002, p.
3, i Rdets forordning (EŻF) nr. 1210/90 er agenturets endelige samlede regnskab (indtžgter og udgifter) for regnskabsret 2002, dateret den 20. august 2003, sendt til Revisionsretten. 
(2) As required under Article 13(3) of Council Regulation (EEC) No 1210/ 90, the final accounts for all the AgencyŐs revenue and expenditure for the financial year 2002 were drawn up on 20 August 2003 and were sent to the Court of Auditors.
Retten modtog regnskabet den 6. oktober 2003. 
These accounts were received by the Court on 6 October 2003.
I tabellerne, der er vedfżjet som bilag til denne beretning, vises regnskabet i oversigtsform. 
A summary version of these financial statements is presented in the tables annexed to this report.
(3) EFT L 120 af 11.5.1990, s. 
(3) OJ L 120, 11.5.1990, p.
(4) I 2002 deltog foruden Island, Norge og Liechtenstein stort set alle tre, hvis aktiviteter finansieres af agenturet. P grundlag af temacentrenes arbejde udarbejdes der regelmžssigt rapporter om miljżsituationen. 
(4) In 2002, with the exception of Iceland, Norway and Liechtenstein, almost all the candidate countries took part in the AgencyŐs activities. activities are financed by the Agency, and it regularly publishes reports on the state of the environment.
Budgetgennemfżrelsen 6. 
Implementation of the budget 6.
Udnyttelsen af bevillingerne for regnskabsret 2002 og af bevillingerne fremfżrt fra det foregende regnskabsr fremgr af tabel 1. 
The implementation of the appropriations for the financial year 2002 and of the appropriations carried over from the previous financial year is shown in Table 1.
Heraf blev 18 millioner euro udbetalt. 
Payments in respect of appropriations for the financial year totalled 18 million euro.
Der er endnu engang fremfżrt et vžsentligt belżb Ń omend mindre end i tidligere regnskabsr Ń nemlig 7,2 millioner euro, hvoraf 5,8 millioner vedrżrte aktioner, dvs. nžsten 50 % af bevillingerne til dette omrde (12,1 millioner euro). 
The carryover total, although less than last year, remains high (7,2 million euro). Of this sum, 5,8 million euro concerns operating appropriations, which is almost 50 % of the appropriations assigned for that purpose (12,1 million).
Som fremhžvet i Rettens beretning for regnskabsret 2001 (5) bżr agenturet fortsat gżre en indsats for at f foretaget en nżjere vurdering af, om dets bevillingsfremfżrsler er velbegrundede. 
As the Court emphasised in its Report concerning the financial year 2001 (5), the Agency should continue its efforts to evaluate more rigorously the justification for carrying sums over.
Siden januar 2002 har agenturet delegeret finansfunktio-nen ud til de operationelle tjenester. 
In January 2002, the Agency decentralised financial matters to its operating services.
Formlet med denne decentralisering er at styrke de operationelle tjenesters forvaltningskapacitet, afkorte fristerne og undg, at bilagene spredes unżdigt. 
The aim of decentralising them was to strengthen administrative capacity at the level of the operating services, to reduce delays and to minimise the dispersion of supporting documents.
Der burde vžre truffet foranstaltninger, der gżr det muligt for finanstjenesten at fżre tilsyn med agenturets aktiviteter og programmer. Ansvaret for disse er i dag ofte fordelt p flere tjenester. rsregnskabet 9. 
Measures should have been adopted to enable the financial departments to follow up the AgencyŐs activities and programmes, since responsibility for their implementation is often shared between various departments. Financial statements 9.
Tabel 2 og 3 er en oversigt over forvaltningsregnskabet og balancen, som agenturet har offentliggjort i sin rsberetning for regnskabsret 2002. 
The revenue and expenditure account and the balance sheet published by the Agency in its activity report for the financial year 2002 are presented in summary form in Tables 2 and 3.
De underliggende transaktioners lovlighed og formelle rigtighed 10. 
Legality and regularity of the underlying transactions 10.
Ved beslutning af 4. marts 2002 etablerede direktżren en forskudsforvaltning, hvortil der blev stillet 200 000 DKK til rdighed til džkning af agenturets udgifter til tjenesterejser og mżder. 
Following a decision taken by the Director on 4 March 2002, an imprest account for the sum of DKK 200 000 was opened to cover expenditure resulting from missions and meetings organised by the Agency.
Der bżr fastlžgges retningslinjer for forskudsforvaltningen, ligesom der bżr fżres et sžrskilt regnskab for finansforvaltningen, hvilket ogs fremgr af de finansielle bestemmelser. 
The rules for the management of this imprest account ought to be clearly defined and, in accordance with the Financial Regulation, separate accounts should be kept for it.
Der bżr ligeledes tržffes foranstaltninger til at f reduceret de omkostninger og risici, der er forbundet med forskudsforvaltningen (transport af store kontante pengebelżb). kandidatlande i agenturets aktiviteter. 
Measures ought also to be adopted to reduce the costs and risks associated with this imprest account (transport of substantial amounts in cash).
(5) EFT C 326 af 27.12.2002, s. 
(5) OJ C 326, 27.12.2002, p.
30.12.2003 DA Den Europžiske Unions Tidende C 319/17 11. 
30.12.2003 EN Official Journal of the European Union C 319/17 11.
Retten gjorde i sine rsberetninger for 1999, 2000 og 2001 (1) opmžrksom p, at betalingsanmodningerne ikke var tilstržkkeligt dokumenterede. 
In its Annual Reports for 1999, 2000 and 2001 (1), the Court drew attention to deficiencies in the documents supplied in support of requests for payment.
En gennemgang af betalingsdossier-erne i 2002 gjorde det klart, at situationen ikke er forbedret. 
An analysis of the payments files was carried out in 2002 and showed that this situation had not changed.
Den 5. februar 2002 indgik agenturet en aftale med et FN-kontor til et Čbelżb p hżjstÇ 345 000 euro. Ifżlge aftalen skulle hele belżbet betales ved aftalens underskrivelse. 
On 5 February 2002, the Agency signed a contract with a United Nations agency for a Ômaximum sumŐ of 345 000 euro, under which 100 % of the sum was to be paid after the contract was signed.
Belżbet er ikke blevet udbetalt, fordi finansinspektżren nžgtede at ptegne betalingsanvisningen med den begrundelse, at forskuddet var for stort. 
The payment order was not implemented, as the financial controller withheld his approval on the ground that such an advance was excessive.
Aftalen blev annulleret og erstattet af fem nye aftaler, som blev underskrevet i december 2002. Ifżlge de nye aftaler skal der ved aftalernes underskrivelse betales et forskud p 95 %. 
The contract was annulled and replaced by five new contracts which were signed in December 2002 and under which an advance of 95 % was to be paid after signature.
Den mde, hvorp agenturet forsżger at afhjžlpe konsekvenserne af, at finansinspektżren har nžgtet at ptegne betalingsanvisningen, er lige s kritisabel som den praksis, finansinspektżren nžgtede at godkende. 
The procedure adopted by the Agency to deal with the consequences of the financial controllerŐs refusal to give his approval is as open to criticism as the practice that he had refused to con-done.
Royal Awards Foundation, der har til forml at fremme miljżaktioner, blev oprettet i 1997 af agenturet og tre andre organisationer. 
In 1997, the Royal Awards Foundation, whose purpose is to promote action in favour of the environment, was set up by the Agency and three other bodies.
Fonden benytter vederlagsfrit agenturets lokaler og udstyr til sit arbejde. 
For its operations, the Foundation makes use free of charge of premises and equipment belonging to the Agency.
Men hverken forordningen om oprettelse af agenturet eller de finansielle bestemmelser for agenturet giver agenturet hjemmel til at oprette sdanne fonde eller til at yde dem nogen som helst form for tilskud. 
In fact, neither the regulation that set up the Agency, nor its financial regulation, permitsthe Agency to set up suchFoundations or to grant them any form of subsidy.
Agenturets udgifter i denne forbindelse ansls til ca. 30 000 euro som en ngangsudgift til etablering af fonden og 34 000 euro om ret til driften af fonden. 
The AgencyŐs participation may be estimated at approximately 30 000 euro as regards the initial cost of setting up the Foundation and 34 000 euro per year as regards its operating costs.
Forsvarlig żkonomisk forvaltning 14. 
Sound financial management 14.
Dagshonorarerne til konsulenter er meget hżje. 
The daily expenses paid to consultants are very high.
I 2002 betalte agenturet et edb-konsulentfirma i alt 1,4 millioner euro, dvs. ca. 116 000 euro om mneden, hvilket svarer til omkring otte eller ni fuldtidsansatte konsulenter. 
In 2002 the Agency paid a firm of computer consultants a total of approximately 1,4 million euro, or 116 000 euro per month, which roughly corresponds to eight or nine full-time consultants.
En gennemgang af dossiererne har vist, at nogle af disse konsulenter har arbejdet for agenturet i flere r og udfżrer opgaver af permanent art. 
An analysis of the files showed that some of these consultants have been working at the Agency for several years and perform tasks of a permanent nature.
Med henblik p en mere żkonomisk forvaltning af agenturets midler kunne agenturet overveje at ansžtte de eksperter, som det mere eller mindre permanent har brug for, direkte. 
In the interest of more economical management of its resources, the Agency might consider directly recruiting the experts that it needs on an almost permanent basis.