natgillin/translations-raw huggingface dataset:
C 257/10 DA De Europžiske Fžllesskabers Tidende 14.9.2001 Tabel 4 Revision af anvendelsen af counterpartmidler i forbindelse med de undersżgte programmer Ń stillingen pr. 31. december 2000 Benin Ja Ja Nej Ja Nej 3,7 Nej Ja Nej Nej Burkina Faso Ghana Malawi Mozambique Senegal Tanzania Zambia Revisionernes hyppighed og džkning rlige revisioner Revivsion af samtlige counterpartmidler Gennemgang af afholdte udgifter Gennemgang af udgifternes ČkvalitetÇ Opfżlgning af ikke-stżtteberettigede udgifter, nr det konstateres, at de er afholdt Ja Ja Ja Fra 1999 Ja Ja Ja Fra 1999 Nej (4) Nej Ja (3) Nej Nej Nej Nej Ja Ja Nej Fra 2000 Nej Đ Ja Đ Ja Đ Fra 2000 (2) Đ Ja Ja Fra 2000 (2) (3) Korrigerende foranstaltninger Undertegnelse af aftaleprotokol Enighed om det samlede belżb for ikke-stżtteberettigede udgifter (mio. EUR) Ny tilfżrsel af counterpartmidler Tilbagebetaling til EUF Ja (3) Nej Ja (3) Nej 3 10,2 () Nej Ja (3) Nej Nej (3) Nej (1) Ja Đ (1) Ja Đ 11 () () Đ (1) Ja Đ (1) Nej Đ (1) Under forhandling. 
C 257/10 EN Official Journal of the European Communities 14.9.2001 Table 4 Position at 31 December 2000 as regards audits of use of counterpart funds for the programmes examined Benin Yes Yes Yes From 1999 Burkina Faso Yes Yes Yes From 1999 Yes Yes 3,7 Yes No Ghana No (4) Yes Yes From 2000 (2) Yes Yes 10,2 Yes No Malawi Mozam-Senegal bique No No No No Yes Yes No From 2000 No (1) No (1) 1 No (1) No (1) No () Box 4 Tanzania Zambia Audit periodicity and coverage Annual audits Audit of all counterpart funds Examine level of expenditure Examine ŐqualityŐ of expenditure Follow-up of established irregularities No (3) Yes (3) (3) (3) 3 (3) (3) () From No None Yes None Yes None 2000 (2) None Yes None Yes None 1 None Yes None No None Specific corrective action Signature of protocol of agreement Agreement on total ineligible expenditure (Mio EUR) Reconstitution of counterpart funds Repaid to EDF treasury (1) Negotiations in progress.
(2) Finansiel revision foretaget af SCR i 2000. 
(2) Financial audit by SCR in 2000.
(3) Revision foretaget ved udgangen af 2000 Ń Den endelige revisionsberetning foreligger endnu ikke. 
(3) Audit performed end 2000 Ń Final report in preparation.
(4) Opfżlgningsrapporterne džkker i nogle tilfžlde flere regnskabsr. 
(4) In some cases the follow-up reports cover several years.
Kilde: Kommissionens sagsakter. 
Source: Commission files.
27. Selv nr disse revisioner vedrżrte samme former for kontrol, varierede revisionsmandatet betydeligt fra land til land, og det var ogs meget forskelligt, hvor mange ressourcer der var afsat til formlet. 
Yes No No No No 27. Even where the controls on which the audits focused were similar, their terms of reference and the resources devoted to them varied significantly from one country to another.
Disse meget forskelligartede forhold viser, at der ikke fżlges en pragmatisk politik inden for revision baseret p velunderbyg-gede analyser af forholdene i de enkelte berżrte lande. 
The disparity of the situations is not mirrored by any pragmatic policy of performing audits according to a reasoned evaluation of the conditions prevailing in each of the countries concerned.
Ligesom med den faglige bistand ville en generel ramme, der fastlagde mlene og de kontroller, der skulle gennemfżres, og disse kontrollers omfang samt en strategi for, hvornr der skal foretages revisioner, have gjort det lettere at planlžgge ressourcerne, og den havde kunnet fungere som reference for samtlige lande. 
As in the case of technical assistance, a general framework outlining the objectives, defining the checks to be carried out and the scope of them and describing the auditing strategy would have facilitated the programming of resources by serving as a benchmark for all the countries.
Frem til 1998omfattede de revisioner, der blev finansieret af de enkelte programmer, primžrt oprettelsen af counterpartmidler samt undersżgelser af, om udgifterne var stżtteberettigede, og gennemfżrelsen af budgettet. 
Until 1998 the audits financed by the programmes were mainly concerned with the constitution of the counterpart funds, the eligibility of expenditure and the level of budget implementation.
I nogle tilfžlde havde revisorerne imidlertid primžrt koncentreret indsatsen om at analysere uigennemskuelige udgiftssystemer, rekonstruere regnskaber og udarbejde oversigter over regnskabet, men de havde ikke mulighed for efterfżlgende at undersżge, om regnskaberne var rigtige, og heller ikke om transaktionerne faktisk var gennemfżrt, eller om de var formelt rigtige. 
In some cases, however, the auditors devoted most of their work to understanding ill-defined expenditure systems, reconstructing accounts and producing quantitative overviews, without being able subsequently to examine the reliability of the accounts ortheexecutionandregularityofthetransactions,sothatthe reports proved to be inconclusive.
Efter at der var konstateret en ržkke uregelmžssigheder i Cte dŐIvoire i 1998 (1), blev det mere og mere klart for Kommissionen, at den valgte metode var forbundet med risici. 
Following the irregularities established in Cte dŐIvoire in 1998 (1), the Commission had a better idea of the risks associated with its approach.
Siden 1999 er den finansielle revision i flere lande blevet udbygget med kontrol, som i hżjere grad tager sigte p den indholdsmžssige side af udgiftsposterne samt p at efterprżve, om regnskaberne er rigtige, og om forvaltnings-og kontrolsystemerne fungerer, som de skal (jf. boks 4). 
As of 1999, the financial audits in several countries were reinforced with checks that focused more on the nature of expenditure, the reliability of the accounts and the soundness of the management and control systems (see Box 4).
Boks 4 Resultater af revisioner finansieret af EUF I Benin konstateredes det under revisionen af udgifterne i sundhedssektoren 1. i regnskabsret 1998, at ydelser var blevet attesteret, fżr de var leveret. 
Results of audits financed by the EDF 1. of the service rendered, poor inventory control and shortcomings in connection with tendering.
Den revision af restancer, der blev foretaget i 2000, omfattede ikke blot kontrol af, om der var tale om restancer, men ogs en gennemgang af den handlingsplan, myndighederne havde foreslet for at undg, at der skulle opst nye restancer. 2. 
In addition to verifying the reality of the arrears, the audit of arrears that was performed in 2000 also considered the plan of action proposed by the Government for preventing a recurrence of the situation. 2.
IBurkinaFasoafslżrederevisorerneforskelligeuregelmžssighederi1998 og pviste efterfżlgende i 1999, at regnskaberne ikke viste det faktiske udgiftsniveau. 
In Burkina Faso, the auditors noted a number of irregularities in 1998 then, in 1999, stated that the accounts did not give a true view of the level of expenditure.
I april 2000 bekržftede en udvidet revision manglerne ved regnskabssystemerne og indkżbsprocedurerne og afslżrede nye uregelmžssigheder. 
In April 2000, an extended audit confirmed the weaknesses affecting the accounting systems and procurement procedures, highlighted fresh anomalies, questioned the administration and financial management of a public-sector institution and evaluated the impact of the various anomalies found in the financial years 1997 to 1999.
3. I Ghana gennemfżrte Den Fžlles Tjeneste for Eksterne Forbindelser i februar en dybtgende finansiel revision af regnskabsrene 1996-1999. 
3. In Ghana, an extended financial audit of budget years 1996 to 1999 was carried out by SCR in February 2000.
I 2000 gennemfżrte Den Fžlles Tjeneste for Eksterne Forbindelser en revision i Tanzania. Revisionen omfattede 1999-stżtten til planen for afvikling af den indenlandske gžld. 
In Tanzania, an audit was carried out by SCR in 2000 in order to check the 1999 support for the plan to clear internal indebtedness.
Det fremgik af revisionsrapporten, at der manglede bilag for 4 % af betalingerne, at de interne kontrolsystemer var ineffektive, og at regnskaberne ikke var rigtige. 
Apart from the absence of supporting documents for 4 % of payments, the report highlighted the inefficiency of the internal control systems and the unreliability of the accounts.
I 1999 og 2000 gennemfżrte Den Fžlles Tjeneste for Eksterne Forbindelser flere finansielle revisioner i lande (2), hvor tje-nestenmente,atderfżrstogfremmestvarbehovforuafhžngig kontrol af counterpartmidlernes anvendelse. 
In 1999 and 2000, SCR organised several financial audits in countries (2) where independent audit of the use of counterpart funds was felt to be a matter of priority.
14.9.2001 DA De Europžiske Fžllesskabers Tidende C 257/11 Den Fžlles Tjeneste for Eksterne Forbindelser blev ivžrksat af en enhed med speciale i finansiel revision og med et klart formuleret revisionsmandat, hvilket gżr det nemmere at n frem til kohž-rente og mlbare resultater, som gżr det muligt at sammenligne de enkelte lande. 
14.9.2001 EN Official Journal of the European Communities C 257/11 audit, on the basis of carefully drafted terms of reference that were capable of yielding consistent, quantified results that would be comparable from one country to another, this initiative by SCR illustrates the advantages of a coordinated approach.
Tabel 5 indeholder en oversigt over de vigtigste resultater af Resultater af SCRŐs revisioner i 1999 og 2000 27,4 1,0 Ja Ja ( ) Nej Nej Tabel 5 denne revision. 
Table 5 gives an overview of the main results of these audits. However, the Results of audits organised by SCR in 1999 and 2000 31.
I 2000 suspenderede man programmernes gennemfżrelse i tre af de undersżgte lande (Burkina Faso, Ghana og Tanzania), indtil der var undertegnet aftaleprotokoller om, hvordan de konstaterede uregelmžssigheder skulle afhjžlpes. 
The extent of the problems revealed by the financial audits from 1998 onwards persuaded the Commission to improve the follow-uptotheirresults.In2000,inthreeofthecountries reviewed (Burkina Faso, Ghana and Tanzania), the implementation of programmes was suspended pending the signature of Protocols of Agreement on the treatment of the irregularities established.
I Malawi og Mozambique var resultaterne af revisionen, som ikke var tilrettelagt af Kommissionens centrale tjenester, behžftet med for mange svagheder til, at der kunne fżlges op p dem. 
In Malawi and Mozambique the audits were not organised by Commission headquarters and were unsound, so that it was not possible to follow them up.
I Benin tog Kommissionen blot til efterretning, at regeringen gav tilsagn om at ivžrksžtte de fornżdne foranstaltninger til fremover at undg sdanne mangler, som var konstateret under revisionerne. 
In Benin the Commission simply took note of the GovernmentŐs undertaking that it would in the future take steps to correct the weaknesses found during the audits.
Denne bestemmelse indebžrer, at Kommissionen principielt fr ret til at kontrollere afholdelsen af nye udgifter. 
In principle this reconstitution entails for the Commission a right to review the execution of new expenditure.
I disse aftaleprotokoller er ogs anfżrt de foranstaltninger, regeringen forpligter sig til at ivžrksžtte for at styrke forvaltningen af de offentlige finanser. 
The Protocols of Agreement set out the measures which the governments agree to under-takeinordertoreinforcetheirpublicfinancemanagement,using part of the reconstituted counterpart funds for the purpose.
De aftaleprotokoller, der blev indget efter revisionerne, indeholder ikke bestemmelse om tilbagebetaling til EUF. 
The Protocols of Agreement that stem from the audits make no provision for resources to be returned to the EDF.
Tilfżrsel af nye counterpartmidler sker ved overfżrsel af likvide midler svarende til de ikke-stżtteberettigede udgifter fra n af statens konti til en anden (jf. tabel 6). 
The reconstitution of counterpart funds is a transfer of funds between two government accounts for the equivalent of the ineligible expenditure (see Table 6).
Effekten af denne ordning bliver stżrre, nr kontoen med dobbeltunderskrift ikke medtages i beregningen af statens nettostilling. 
The impact of this is greater where the joint-signature account is omitted from the governmentŐs net position.
De betalinger, der allerede er foretaget til stżtte for betalingsbalancen, navnlig til džkning af afdrag og renter p udlandsgžlden, kan der sledes ikke rżres ved. 
Payments already made in support of the balance of payments, and those for servicing external debt in particular, thus become final.
I Ghana har man dog gjort det til en betingelse, at der ivžrksžttes korrigerende foranstaltninger, fżr Kommissionen udbetaler yderligere bistand i fremmed valuta. 
In Ghana a link was, however, established between the implementation of corrective measures and the provision of new foreign exchange aid by the Commission.
Da betalingerne blev indstillet efter revisionerne, var resultatet i żvrigt i flere tilfžlde, enten at de sidste rater til programmer, som havde overskredet fristen for gennem-fżrelsen(CtedŐIvoireogGhana),blevannulleret,elleratnye potentielle tildelinger i fremmed valuta (Cameroun, Cte dŐIvoire, Guinea og Tanzania) blev skret ned. 
In addition, there were several cases where suspensions of payment in connection with theauditsledtothecancellationofthefinalinstalmentsforpro-grammes that had exceeded the completion deadlines (Cte dŐIvoire andGhana),ortocutsinpotentialnewallocationsofforeigncur-rency (Cameroon, Cte dŐIvoire, Guinea and Tanzania). Table 6 Mechanism for repaying ineligible expenditure No No Table 5 initiative did not cover all the countries.
C 257/12 DA De Europžiske Fžllesskabers Tidende 14.9.2001 forudgende revision af budgetudgifterne, der endte med at blive en ČjagtÇ p fakturaer for stżtteberettigede udgifter svarende til belżbet for finansieringen. 
C 257/12 EN Official Journal of the European Communities 14.9.2001 and in the preliminary audit of budget expenditure in certain countries, which turned into a ÔhuntŐ for eligible invoices for amounts equivalent to the Community finance.
Boks 5 Udskiftning af ikke-stżtteberettigede udgifter med stżtteberettigede udgifter 1. 
Box 5 Substitution of qualifying expenditure for ineligible expenditure 1.
Efter revisioner i henholdsvis 1998 og 1999 i Cte dŐIvoire blev 18 milliarder XAF (ca. 27,4 millioner euro) i januar 2000 tilbagefżrt til kontoen for counterpartmidler, hvilket bragte det samlede disponible belżb i counterpartmidler op p 28,8 milliarder XAF (1). 
In Cte dŐIvoire, 18 000 million CFA francs (approximately 27,4 million euro) was returned to the counterpart fund account in January 2000, following audits in 1998 and 1999, bringing the total counterpart funds available to 28 800 million CFA francs (1).
Det blev efter revisionerne ppeget, at praksis burde forbedres, fżr Kommissionen p ny kunne yde budgetstżtte til fordel for sundhedsministeriet (2), og i juni 2000 blev disse midler anvendt til refinansiering af allerede indlżste statsgžldsbeviser (9,5 milliarder XAF), afvikling af restancer (5 milliarder XAF), stżtte til afholdelsen af valg (6 milliarder XAF), ivžrksžttelse af korrigerende foranstaltninger (4,3 milliarder XAF) samt hżjt prioriterede aktioner p sundhedsomrdet (3 milliarder XAF). 
The audits having shown that the practices in question would have to be improved before the Commission could again provide budget support for the Ministry of Health (2), the funds were reallocated in June 2000 to refinancing treasury bonds that had already been redeemed (9 500 million CFA francs), to payment of arrears (5 000 million CFA francs), to support for the electoral process (6 000 million CFA francs), to implementation of corrective measures (4 300 million CFA francs), and to priority public health activities (3 000 million CFA francs).
I realiteten prioriterede Kommissionen det sledes hżjere, at der hurtigt blev frigjort counterpartmidler, som kunne hjžlpe staten med at overholde sine betalingsforpligtelser over for udlandet, mens indsatsen i de sociale sektorer kom i anden ržkke. 2. 
The Commission, in fact, gave preference to the objective of releasing the counterpart funds quickly in order to help the country meet foreign deadlines and relegated the social sector measures to a lower level of priority. 2.
For at kunne viderefżre programmerne i Gabon trods de grave-rende konklusioner af den finansielle revision i 1996 (uregelmžssighe-der, mangelfulde bilag, drlig regnskabsforvaltning) accepterede Kommissionen, at der skulle foretages en ny revision, som skulle omfatte en undersżgelse af, om der ogs var afholdt andre stżtteberettigede udgifter op til et belżb svarende til EUF-bistanden. 
In Gabon, in order to allow programmes to continue in spite of the severity of the conclusions of the 1996 financial audit (irregularities, inadequate documentation, poor accounting management) the Commission accepted the principle of a new audit that sought to demonstrate that there had also been other, regular expenditure equivalent to the amount of the Community contribution.
Dermed startede en ny ČjagtÇ p fakturaer, og finansieringen af de ikke-stżtteberettigede foranstaltninger blev forbiget i tavshed. 
By doing this a new ÔhuntŐ for invoices made it possible to turn a blind eye to the financing of ineligible transactions.
Kommissionens administrative organisation 35. 
The CommissionŐs administrative organisation 35.
Fra den 29. juli 1989 til den 18. juni 2000 blev der udsendt 40 interne notater om strukturtilpasningsstżtten, hvoraf stżrsteparten er oversigter eller redegżrelser for den forventede udvikling. 
From 29 July 1989 to 18 June 2000, 40 internal notes on structural adjustment support were issued, most of them reviews or forecasts.
To pržcise instrukser om gennemfżrelsen af tilsynet med counterpartmidler daterer sig tilbage til den 14. marts 1991. 
Two precise sets of instructions on the procedures for monitoring counterpart funds date back to 14 March 1991.
Disse instrukser blev ikke ajourfżrt, da man gik over til at lžgge stżrre vžgt p budgetstżtte i forbindelse med programmerne og p kvaliteten af forvaltningen af de offentlige midler, og de indeholder ikke pržcise retningslinjer for, hvordan sdanne sager skal behandles. 
The instructions were not updated when the programme emphasis switched to budget aid and the quality of public finance management, so that they are still vague compared with the scope of the questions to be dealt with.
Hvis der havde foreligget mere pržcise retningslinjer for den faglige bistands rolle, betingelserne for frigżrelse af counterpartmidler til statskassens hovedkonto, behandling af restancer og refinansiering af allerede afholdte udgifter, overholdelse af princippet om rlige budgetter og arten og omfanget af den kontrol, der skal gennemfżres af de forskellige aktżrer, ville det have vžret lettere for delegationerne at fżre ensartet tilsyn med de forskellige lande og forvaltende instanser. 
It would have helped the Delegations to be consistent in their monitoring of different countries and managers had they been able to consult detailed information on the role of technical assistance, conditions for the release of counterpart funds to the general exchequer accounts, the line to be followed as regards arrears and the refinancing of past expenditure, respect for the annuality of the budget, and the nature and scope of the checks to be made by the various parties concerned.
I de fleste af finansieringsaftalerne er denne lakune udfyldt med en henvisning til aftaleprotokoller, derskalindgssenere(jf.punkt10),ogsomimangetilfžldeer for summariske eller uden relevans. 
In most of the Financing Agreements this omission was remedied by a reference to subsequent Protocols of Agreement (see paragraph 10), which in many cases continued to be terse or irrelevant.
Forvaltningen af sagsakterne i de centrale tjenestegrene i Kommissionen, som har til opgave at forberede og fżre tilsyn med stżtten til strukturtilpasningsprogrammerne, har vžret temmelig (1) Heri er ikke medregnet 7,2 milliarder XAF i form af Stabex-midler fra 1993, som havde vžret til rdighed siden 1997 og heller ikke var ble-2 vetanvendt. ( ) Aftaleprotokol fra juni 2000. uorganiseret. 
The Commission central services responsible for the design and monitoring of support for structural adjustment programmes were afflicted by the lack of organisation in their file management. Although a files and archives plan has existed (1) Not including 7 200 million CFA francs for Stabex 1993, also avail-2 ableforusesincetheendof1997. ( ) Protocol of Agreement dated June 2000. since 1999, the application of it and the structure of files are left to the discretion of individual members of staff.
Det er ikke nogen hensigtsmžssig administrativ praksis, og den gżr det sžrdeles vanskeligt at sikre kontinuiteten i forvaltningen af programmerne. 
This is not sound administrative practice and is particularly damaging to the continuity of programme management.
Med den store arbejdsbyrde, de omfattende og vigtige problemstillinger, mangelen p personale og de hyppige personalerokeringer burde tjenestegrenene netop kunne stżtte sig til et informationssystem, som alle fżlger, og som er fuldstžndigt og plideligt. 
Owing to the heavy workload, the amounts at stake, the small number of staff, and the high staff turnover, these departments should be able to rely on an information system that is rigorously maintained, complete and reliable.
Referaterne fra delegationerne er af varierende format og kvalitet, og den eneste referencemodel Ń der er udarbejdet tilbage i 1991 Ń har begržnset nyttevžrdi. 
The DelegationsŐ minutes vary in form and quality and the only model document, which was drawn up in 1991, is limited in scope.Underthesecircumstancestheheadquartersserviceshave notbeenabletomonitorthesituationasawhole,especiallynot by means of summary management information on programme implementation.
Da Kommissionen skulle gżre status over resultaterne af stżtten fra 7. EUF, mtte den lade en ekstern konsulent indsamle de basisinformationer, den selv manglede om programmernes gennemfżrelse. 
In order to assess the results of seventh EDF support, the Commission had to call in a consultant to collect the basic information on programme implementation which it lacked.
Tilsynet med og vurderingen af anvendelsen af counterpartmidlerne, samspillet med bistanden fra andre donorer samt kontrollen med makrożkonomiske politikker og sektorpolitikker er store og tunge opgaver, der kržver ekspertise p forskellige felter. 
Monitoring and appraising the use of the counterpart funds, interaction with aid from other fund providers and mastery of macroeconomic and sectoral policies are difficult and complex tasks which call for a variety of skills.
Forvaltningen af de offentlige midler og af sektorpolitikkerne p basis af resultatindikatorer er af en sdan kvalitet, at tilsynet skal džkke et meget stżrre omrde. 
Quality of public finance management and sectoral policies using performance indicators have widened and complicated the area to be monitored.
Opgavefordelingen mellem de centrale tjenestegrene og delegationerne har varieret fra land til land og er blevet žndret undervejs for det enkelte land afhžngigt af tjenestegrenenes kapacitet og interesser. 
The respective duties of the headquarters departments and the Delegations varied between countries and, at the level of individual countries, between periods, according to the capabilities and incli-nations of the departments responsible.
Disse forskelle skyldes, at der ikke findes detaljerede instrukser (jf. punkt 35), samt det skžve forhold mellem antallet af medarbejdere og de behov, der skal džkkes. 
These contrasts are attributable to the lack of detail in the instructions (see paragraph 35), and also to the unstable ratio of resources to requirements.
De centrale tjenestegrene begyndte i 1999 at gennemfżre analyser af deres arbejdsopgaver og aktiviteter og allokeringen af deres ressourcer (3). 
From 1999 onwards the Commission headquarters departments have produced breakdowns of their duties, activities and resource allocations (3).