natgillin/translations-raw huggingface dataset:
5 Den retlige ramme for forvaltningen 1. 
Box 5 The legal framework of the management procedures 1.
I Madagaskar er rollen som forvaltningsenhed overdraget til et agentur, der ogs har ansvaret for det decentrale samarbejde. 
Madagascar: the role of management unit belongs to an agency established by decree that is also responsible for decentralised cooperation.
2. I Uganda ivžrksžttes programmet under 8. EUF i henhold til en protokol indget mellem en enhed kaldet ČEUF-mikroprojektprogrammetÇ, der er defineret som et selvstžndigt program under Ugandas regering, og hvert af de deltagende distriktsrd. 
2. Uganda: the eighth EDF programme is being implemented as prescribed in an agreement concluded between a body called the ÔEDF microproject programmeŐ, which is defined as an autonomous programme of the Ugandan Government, and each of the participating district councils.
Det fremgr imidlertid af samme dokument, at forvaltningsenheden, hvis ansvarlige leder har undertegnet kontrakten, repržsenterer den nationale anvisningsberettigede og Den Europžiske Union. 
However, the same document states that the management unit, the head of which signed the contract, represents the national authorising officer and the European Union.
3. I Zimbabwe er man p anbefaling af en juridisk konsulent get i gang med at undersżge et udkast til privatretlig vedtžgt, hvori den nationale anvisningsberettigede kun er n af lederne i en bestyrelse. 
3. Zimbabwe: on the recommendation of a legal expert, examination has begun of a draft private-law statute under which the national authorising officer would be just one senior member of an executive board.
Men fordelene ved dette forslag kan diskuteres. 
However, the advantages of this proposal are questionable.
11.3.2004 DA Den Europžiske Unions Tidende C 63/11 En velegnet og i princippet bindende forvaltningsprocedure 27. 
11.3.2004 EN Official Journal of the European Union C 63/11 An appropriate and, in principle, binding management procedure 27.
De flerrige mikroprojektprogrammer gennemfżres i successive trancher, som igen er genstand for en programmering i form af ČprogramoverslagÇ. 
The multiannual microproject programmes are implemented in successive instalments, which, in turn, are subject to programming as programme estimates.
Disse ČprogramoverslagÇ indeholder en beskrivelse af de mikroprojekter, der skal gennemfżres i hver referenceperiode, et overslag over omkostningerne og finansieringen af dem ved hjžlp af forskud; overslagene udgżr ogs budgetrammen for forvaltningsenhedernes administration. 
These programme estimates specify the microprojects to be delivered during each reference period, contain an estimate of their cost and provide for their financing through advances. They also form the budgetary framework for the operation of the management units.
Gennemfż-relsesperioderne og de finansielle trancher skal s vidt muligt vžre etrige (1), eller i det mindste džkke en bestemt periode af en rimelig varighed, s det er muligt at kontrollere, at mlene gennemfżres uden forsinkelser, og hurtigt afregne de udbetalte forskud. 
As far as possible, the performance periods and the financial tranches relating to them should be annual (1) or, at least, should be at specified intervals and last for reasonable periods, so that attainment of the objectives can be monitored without delay and the advances paid can be rapidly discharged.
ČProgramoverslageneÇ tjener ikke deres forml, hvis de ikke afsluttes rettidigt, eller hvis de systematisk forlžnges ved hjžlp af tillžgskontrakter. 
Programme estimates lose their usefulness if they are not closed in due time or if they are systematically extended by means of riders.
Det er generelt tilfžldet, nr der ansžttes tekniske eksperter p tjenesteydelseskontrakter og afholdes udgifter til revision, og det gžlder undertiden for visse udgifter til leverancer og udstyr. 
This is generally the case of audit activities and technical assistance recruited by means of service contracts, and sometimes the case of certain expenditure on supplies or equipment.
Der er mange prioriterede behov at džkke, og lokalbe-folkningerne fremsžtter fortsat mange anmodninger om stżtte. 
There are numerous priority needs to be satisfied and the demands of local people remain strong.
AVS-staterne har sledes meget stor kapacitet til at absorbere midlerne fra mikroprojektprogrammerne. 
As a result, the capacity of the ACP countries to absorb the funds for microproject programmes is very high.
Ikke desto mindre blev der konstateret betydelige forsinkelser i gennemfżrelsen af visse programmer under 7. og 8. EUF. 
Nevertheless, significant delays were observed in the execution of some programmes under the seventh and eighth EDFs.
Disse forsinkelser żger programmernes administrationsudgifter og fżrer til skuffelse hos de berżrte befolkninger. 
These delays further increase the administrative costs of the programmes and are a source of disappointment to the people concerned.
7 Gennemfżrelsen af programmerne 1. 
Box 7 Programme implementation rate 1.
I Ghana blev fżrste fase af det femte program godkendt den 31. maj 1999, men det fżrste ČprogramoverslagÇ blev fżrst undertegnet den 15. juni 2000, og det fżrste forskud blev fżrst indbetalt p distrikternes konti i maj 2001. 
Ghana: although the first phase of the fifth programme was approved on 31 May 1999, the first programme estimate was not signed until 15 June 2000, and the initial advance was not paid into the districts accounts until May 2001.
Fra maj 2001 er den omfattede periode blevet forlžnget ved seks successive žndringer. 
Beginning in May 2001, there were six successive amendments extending the programme period.
For s vidt angr det andet ČprogramoverslagÇ, som blev fremlagt i juli 2002, var gennemfżrelsen allerede vžsentligt forsinket ved udgangen af 2002. 2. 
Implementation of the second programme estimate, which was launched in July 2002, was already well behind schedule at the end of 2002. 2.
I Malawi var det p grund af manglende koordinering mellem den centrale forvaltningsenhed og dens lokale kontorer ikke muligt af finansiere alle de projekter, der var blevet godkendt under det tredje program. 
Malawi: owing to a lack of coordination between the central management unit and its local offices, the third programme was unable to finance all the projects that had been approved.
I 2002 udsendte styringsudvalget instrukser, der havde til forml at gżre den lokale projektvurdering mere selektiv. 3. 
In 2002, the policy committee issued instructions for more selectivity in the local examination of projects. 3.
I Uganda var det program, der i 1996 blev indledt i regionen Karamoja, endnu ikke afsluttet i 2001, hvilket delvis skyldtes lokale uroligheder. 
Uganda: the programme launched in 1996 in the Karamoja region was not closed in 2001, due in part to local insecurity.
Dette programs fżrste ČprogramoverslagÇ, som džkkede perioden 1998-1999, blev žndret tre gange, og dets varighed blev forlžnget til den 31. juli 2002. 
The first programme estimate under that programme, for the period 1998-1999, was amended on three occasions and extended until 31 July 2002.
EUF, blev der foretaget adskillige forlžngelser, og der var alt for store overlapninger mellem ČprogramoverslageneÇ. 
The programme estimates under the eighth EDF programme were affected by several extensions and excessive overlap between programme estimates.
I december 2002 var tre ČprogramoverslagÇ vedrżrende det samme program i gang samtidig. 4. 
As of December 2002, three programme estimates were open simultaneously in connection with one and the same programme. 4.
I Zambia var der i marts 2003, over et r efter undertegnelsen af finansieringsaftalen for programmets fase II, indget forpligtelser for nžsten alle midlerne, men til under halvdelen af det antal projekter, som det var planlagt skulle gennemfżres. 
Zambia: as of March 2003, more than a year after the signing of the financing agreement for the programmeŐs phase II, virtually all the funds had been committed to fewer than half the number of projects planned.
P samme tidspunkt var 125 projekter i venteposition, selv om mange af dem var blevet godkendt over et r forinden. 5. 
At the same date, 125 projects were still pending even though many of them had been approved more than a year previously. 5.
I Zimbabwe betżd landets żkonomiske situation i 2001 og 2002 Ń med hyperinflation og abnorme vekselkurser Ń at bevillingerne til flere projekter under det tolvte flerrige program slap op i lżbet af ret. 
Zimbabwe: in 2001 and 2002, the state of the national economy Ń which is characterised by hyperinflation and irrational exchange rates Ń meant that the budget funding allocated to several projects under the twelfth multiannual programme became insufficient in the course of the year.
Fuldfżrelsen af disse projekter blev i flere tilfžlde udsat. 
In several cases it was necessary to postpone completion of those projects.
6 ČProgramoverslageneÇ 1. 
Box 6 Programme estimates 1.
I Ghana džkker de nationale ČprogramoverslagÇ perioder p halvandet r eller mere. 
Ghana: the national programme estimates cover periods of eighteen months or more.
De er knyttet til distrikternes programmer. De er omfattet af en central regnskabsmžssig forpligtelse (2). 
They are coordinated with the district programmes and are the subject of a central accounting commitment (2).
2. I Malawi viser ČprogramoverslageneÇ alle programmets udgifter. 
2. Malawi: the programme estimates contain details of all programme expenditure.
Der indgs en sžrskilt forpligtelse til finansiering af hvert ČprogramoverslagÇ. 3. 
Each one is the subject of a separate commitment. 3.
De er omfattet af en regnskabsmžssig forpligtelse. 
They are the subject of an accounting commitment.
Uden for ČprogramoverslageneÇ blev der i 2002 i forbindelse med forvaltningen af tjenesteydelseskontrakten om ledelse af forvaltningsenheden foretaget en betaling uden modydelse, som burde have vžret vurderet af en juridisk ekspert. 4. 
Alongside the programme estimates, the administration of the service contract for the senior staff of the management unit led in 2002 to an unrequited payment that should have required a legal opinion. 4.
I Zimbabwe indeholder ČprogramoverslageneÇ kun kortfattede mlsžtninger ssom det planlagte antal projekter i hver sektor i det pgžldende r. 
Zimbabwe: the programme estimates contain only summary objectives such as the number of projects foreseen per sector for the year in question.
De er ikke som sdan omfattet af en regnskabsmžssig forpligtelse. 
They are not the subject of a separate accounting commitment.
De detaljerede oplysninger om de godkendte projekter findes i en ržkke sžrskilte beskrivelser, som fremsendes til Aidco med henblik p successive regnskabsmžssige forpligtelser, men som ikke desto mindre hver gang registreres som ČprogramoverslagÇ. 
Detailed information on approved projects is contained in separate batches of descriptive sheets that are sent to AIDCO for successive accounting commitments; these are nonetheless registered on each occasion as Ôprogramme estimatesŐ.
Sammen med det faktum, at det tolvte program finansieres af bde 7. og 8. EUF, gżr denne regnskabsmžssige opdeling det ekstremt vanskeligt at foretage finansiel overvgning af projekterne. 
Coupled with the fact that the twelfth programme is financed by both the seventh and the eighth EDF, this fragmentation of the accounts makes it extremely difficult to monitor the financial aspects of the projects.
(1) Kaldes almindeligvis Četrige programoverslagÇ. 
(1) The current term is Ôannual programme estimatesŐ.
(2) I denne indrammede tekst henvises der til den regnskabsmžssige forpligtelse i OLAS. 
(2) The accounting commitment referred to in this box is that applied in OLAS.
C 63/12 DA Den Europžiske Unions Tidende 11.3.2004 Regnskabs-og forvaltningssystemerne og kontrolordningerne er tilfredsstillende, men kan forbedres 30. 
C 63/12 EN Official Journal of the European Union 11.3.2004 Financial organisation, organisation of the accounts and controls satisfactory but open to improvement 30.
Midlerne til projekterne og til forvaltningsenhedernes administrationsudgifter indbetales p forskudskonti. 
The funds needed for the projects and for administrative expenditure by the management units are paid into the accounts in advance.
Det fżrste forskud udgżr normalt mellem 30 % og 50 % af det anslede behov. 
The initial advance is usually 30 % to 50 % of the estimated requirement.
Yderligere betalinger til kontiene er betinget af, at forskuddene anvendes korrekt. Anvendelsen af denne mekanisme indebžrer risici, fordi der udbetales betydelige belżb, fżr ydelserne er leveret. 
Further payment into the accounts is conditional upon the advances being used correctly. Implementation of this procedure is risky, as sizeable sums are paid before any work has been done.
En anden iboende risiko ved mikroprojektprogrammerne er, at aktiviteterne er spredt p et stort antal lokaliteter, hvilket gżr det vanskeligt og dyrt at fżre tilsyn med dem. 
Another inherent risk of the microproject programmes stems from the fact that operations are dispersed over a large number of sites, making them difficult and expensive to supervise.
Oprettelsen af regionale kontorer og styrkelsen af de lokale myndigheders rolle har gjort det muligt at forbedre overvgningen af projekterne, men det har ikke reduceret de administrationsudgifter, der skyldes spredningen. 
Setting up regional offices or increasing the role of the local authorities has improved project monitoring but has not reduced the administrative costs that result from dispersion.
Administrationsomkostningernes andel af budgettet (1) varierer kraftigt fra land til land (10 % i Malawi, 17 % i Zambia og 20 % i Madagaskar og i Zimbabwe). 
The budgetary cost of administrative expenditure (1) varies greatly from one country to another (10 % in Malawi, 17 % in Zambia, 20 % in Madagascar and in Zimbabwe).
Men det er ikke nok at sammenligne administrationsudgifterne, nr det skal undersżges, om forvaltningen fungerer effektivt. 
However, a comparison of administrative costs is not enough to show comparative management efficiency.
Vžrdiansžttelsen af de opgaver, der overlades til de lokale myndigheder, og de geografiske og żkonomiske bindinger er meget forskellige fra land til land. 
In practice, the importance of the tasks entrusted to the local administration and the geographical and economic constraints differ greatly from one country to another.
Staterne har taget hżjde for disse risici i udgiftssystemerne og i den interne kontrol ved p forskellig mde at kombinere regnskabsmžssig centralisering og decentralisering, ekstern revision og intern kontrol. 
In order to take these risks into account when organising expenditure flows and planning internal controls, the countries concerned have combined accounting centralisation and decentralisation, external audit and internal control in different ways.
I nogle lande bner administratorerne sžrlige konti for hver udgiftskategori, mens alle udgifterne i andre lande afholdes over de samme konti. 
In some countries, managers open separate accounts for each category of expenditure. In others, all the expenditure goes through the same accounts.
Nr aktionsudgifter og administrationsudgifter afholdes over forskellige konti, bliver det lettere at overvge og styre administrationsomkostningerne. 
Separating the operating expenditure accounts from those dealing with administrative expenditure makes it easier to monitor and control administrative costs.
I de mikroprojektprogrammer, Retten undersżgte, var regnskabs-og forvaltningssystemerne generelt tilfredsstillende, men der var dog mulighed for at forbedre bde definitionen af dem og deres funktion, navnlig kontrolfunktionen. 
The accounting and financial management systems of the microproject programmes examined by the Court were, on the whole, satisfactory but there was room for improvement in both their definition and their operation, particularly as regards the control function.
Der blev konstateret enkeltstende funktionsfejl, navnlig under den finansielle revision af de aktiviteter i regnskabsret 2002, som blev udvalgt og undersżgt til underbygning af Rettens revisionserklžring om forvaltningen af EUF. 
Sporadic dysfunctions were shown up, especially by the financial audit of 2002 transactions selected and examined in connection with the CourtŐs statement of assurance on the management of the EDF.
Nogle af disse fejl skyldes, at de lokale myndigheder ikke har tilstržkkelig teknisk kompetence og somme tider mangler vžsentligt udstyr. 
Some of these problems are linked to a lack of technical competence and sometimes to the impov-erished state of local administration.
(1) De administrationsudgifter, der er omfattet af finansieringsaftalerne og ČprogramoverslageneÇ. 
(1) Administrative expenditure provided for in the financing agreements and the programme estimates.
8 Regnskabs-og forvaltningssystemerne 1. I Ghana betales bygge-og anlžgsarbejderne af distrikterne, som anvender deres egne procedurer for forudgende kontrol og har lokale konti, hvortil der overfżres forskud fra forvaltningsenheden. 
Box 8 Financial organisation and organisation of the accounts 1. Ghana: works are paid for by the districts, which apply their own ex ante control procedures and hold local accounts into which the management unit pays advances.
De kontroller, der gennemfżres forud for yderligere betalinger til den centrale konto, er interne. 
Checks prior to replenishment of the central account are carried out internally.
Det er imidlertid fastsat i finansieringsaftalen for det femte program, at finansieringen af anden fase er betinget af en ekstern evaluering af fżrste fase. Denne evaluering blev foretaget, efter at midlerne var blevet udbetalt. 
According to the financing agreement for the fifth programme, however, financing of the second phase was dependent on an external evaluation of the first phase that was carried out after the funds were disbursed.
Der blev konstateret flere tilfžlde, hvor de lokale udbudsprocedurer ikke var overholdt. 2. 
It was also noted that the local tendering procedures were disregarded on several occasions. 2.
I Madagaskar forvalter kommunerne de konti, der vedrżrer projektudgifterne, men den forudgende udgiftskontrol foretages af de regionale forvaltningskontorer. 
Madagascar: the municipalities manage the accounts assigned to project expenditure, but ex ante expenditure checks are performed by the regional management offices.
Den efterfżlgende udgiftskontrol, som er en betingelse for, at der kan ske betalinger til en central national forskudskonto, foretages af en tjeneste under den nationale anvisningsberettigede med ansvar for kontrol af alle EUF-aktiviteter, der gennemfżres ved hjžlp af ČprogramoverslagÇ. 
A posteriori expenditure checks, which determine how the single national imprest account is to be replenished, are assigned to a section reporting to the national authorising officer that is responsible for verifying all EDF transactions managed under programme estimates.
De konstaterede mangler bestod i, at den juridiske dokumentation somme tider var ufuldstžndig, og at der var blevet godkendt uacceptable enhedspriser ved gennemgangen af buddene. 3. 
The deficiencies that were identified related to occasional gaps in the legal documentation and the acceptance of arbitrary unit prices during the examination of tenders. 3.
I Malawi er kontiene til aktionsudgifter og kontiene til administrationsudgifter adskilt. 
Malawi: there are separate accounts for operational and administrative expenditure.
Indkżbs-og udgiftsprocedurerne varetages centralt af den nationale forvaltningsenhed, som sżger at opn de mest konkurrencedygtige priser. 
Purchasing and spending are overseen centrally by the national management unit, which aims to obtain the most competitive prices in this way.
Dette system plžgger imidlertid forvaltningsenheden en arbejdsbyrde, som med fordel kunne lžgges ud til de regionale kontorer. 
However, this system is imposing a heavy workload which would justify decentralising in favour of regional offices.
Men der bliver ikke fulgt op p revisionsberetningerne, som ofte indeholder forbehold. 4. 
However, the auditorsŐ reports, often containing qualifications, are not followed up. 4.
I Uganda betaler distrikterne bygge-og anlžgsarbejderne over lokale konti, hvortil der overfżres forskud fra forvaltningsenheden, og foretager forudgende udgiftskontrol. 
Uganda: the districts pay for works from local accounts that are fed by advances from the management unit. They also carry out ex ante controls of expenditure.
Den kvartalsmžssige efterfżlgende kontrol foretages af et lokalt revisionsfirma, som bde reviderer regnskabet og uddanner de lokale bogholdere, der fżrer det. 
Quarterly a posteriori checks are commissioned from a local audit firm that is simultaneously responsible for auditing the accounts and providing on-the-job training to the local accountants who keep those accounts.
Ugandas statsrevisor har fremsat nyttige bemžrkninger om distrikternes regnskaber for mikroprojekterne, men de er ikke blevet videreformidlet til forvaltningsenheden og delegationen. 5. 
The valid observations of the Auditor General of Uganda concerning the dis-trictsŐ microproject accounting procedures are ignored by the management unit and the delegation. 5.
I Zambia skulle en gruppe p tre personer foretage intern kontrol af, om forskuddene anvendes korrekt, men i praksis var det indtil januar 2003 en enkelt person, som kun var assistent, der havde ansvaret for denne opgave, hvilket har gjort kontrolsystemet skrżbe-ligt. 
Zambia: internal checks on the correct utilisation of advances should have been carried out by a three-person team, but in reality, until January 2003 this task was assigned to one person with the rank of assistant, working alone. The control system was compromised as a result.
Den seneste eksterne revisionsberetning, som blev fremsendt til Rettens revisorer i marts 2003, omhandlede desuden kun administrationsudgifterne i regnskabsret 2001, selv om der endnu ikke forel en beretning om regnskabsret 2000. 
Moreover, the most recent external audit, of which the CourtŐs auditors were notified in March 2003, related only to administrative expenditure in the financial year 2001 Ń despite the fact that no report was available for the year 2000.
11.3.2004 DA Den Europžiske Unions Tidende C 63/13 6. 
11.3.2004 EN Official Journal of the European Union C 63/13 6.
I Zimbabwe foretages den forudgende kontrol af alle udgifter centralt. 
Zimbabwe: ex ante checks are performed centrally on all expenditure.
Aktionsudgifterne betales over en central konto, som forvaltes af forvaltningsenheden. 
Operational expenditure passes through a central account handled by the management unit.
De fem regionale forvaltningsenheders administrationsudgifter betales over lokale konti, hvortil der overfżres midler fra den centrale administrationskonto. 
The administrative expenditure of the five regional management offices is effected via local accounts, to which payments are made from the central administrative account.
Yderligere betalinger til kontiene er betinget af kvartalsmžssig revision foretaget af den lokale filial af et internationalt firma. 
Replenishment of the accounts is dependent on the quarterly audits performed by the local subsidiary of an international firm.
Denne revision omfatter ikke indtžgterne fra kontiene, og der foretages ikke kontrol p stedet, hvilket begržnser brugbarheden af de attester, der udstedes. 
The fact that these audits do not examine account revenue or include on-the-spot checks limits the usefulness of the certificates that are issued.
9 Den tekniske overvgning af infrastrukturerne 1. 
Box 9 Technical monitoring of infrastructure 1.
I Madagaskar er den vžsentligste mangel ved den tekniske overvgning, at proceduren for godkendelse af bygge-og anlžgsarbejder er utilstržkkelig, hvilket har medfżrt, at det lokale kontor godkendte et skolebyggeri af middelmdig kvalitet. 2. 
Madagascar: the main weakness of technical monitoring lies in the inadequate supervision of the procedure for the acceptance of works, which caused the local team to accept a school building of inferior quality. 2.