natgillin/translations-raw huggingface dataset:
Ved udgangen af 2000 havde Kommissionen imidlertid ikke som et led i reformen af bistanden til tredjelande udstedt instrukser om, hvor mange medarbejdere og hvilke kvalifikationer der er behov for i henholdsvis hovedsždet og delegationerne til at fżre tilsyn med anvendelsen af budgetstżtten og navnlig til at foretage en samlet vurdering af kvaliteten af forvaltningen af de offentlige finanser. 
As of the end of 2000, however, the Commission, in the context of its reform of external aid, had still not defined the human resources and skills required at headquarters and in the Delegations to monitor the use of budget aid, particularly as regards the overall qualitative appraisal of public finance management.
Det er vigtigt, at den tjenestegren med sžrlig ekspertise inden for makrożkonomiske spżrgsml, som nu er ansvarlig for programmerne for strukturtilpasningsstżtte, behandler sager om betalingsbalancestżtte i samarbejde med IMF, medlemsstaterne og de relevante samrdsinstanser, som f.eks. 
It is important for the department specialising in macroeconomic questions, which is currently responsible for structural adjustment support programmes, to examine balance-of-payments aidinconsultationwiththeIMF,theMemberStatesandforums such as the Club of Paris, but taking into account as well the evaluation of the individual circumstances of EDF support.
Det er imidlertid ikke hensigtsmžssigt, at den samme tjenestegren ogs fżrer tilsyn med, hvordan de sociale sektorer fungerer. 
It is, however, inappropriate for this department to be involved in assessing the operation of social sectors as well.
Tilsynet og kontrollen med anvendelsen af stżtten til disse sektorer kržver ekspertise p andre omrder, og denne ekspertise er til stede i andre af Kommissionens tjenestegrene (jf. punkt 30 og 50). 
Monitoring and auditing the use of support in these sectors call for other skills, which are already available in other Commission departments (see paragraphs 30 and 50).
3 ( ) ČMission statementsÇ 2000 og 2001. 
3 ( ) ÔMission statementsŐ 2000 and 2001.
14.9.2001 DA De Europžiske Fžllesskabers Tidende C 257/13 UDFORDRINGER FORBUNDET MED BUDGETSTŻTTEN Forvaltningen af de offentlige finanser 40. EUFŐs budgetstżtte mobiliseres efter de procedurer, der gžlder for modtagerlandets offentlige udgifter. Stżtten er undergivet samme interne kontrol og forbundet med samme risici som de udgifter, der finansieres via landets egne indtžgter, og adskiller sig sledes fra projektstżtten, der ivžrksžttes i henhold til den enkelte donors egne procedurer. 
14.9.2001 EN Official Journal of the European Communities C 257/13 THE CHALLENGES OF BUDGET AID Public finance management 40. EDF budget support is mobilised according to the beneficiary countryŐs own public expenditure procedures. It is subject to the same internal controls, and the same risks, as the expenditure that is financed from national income and differs in this respect from project aid, which is implemented according to the procedures imposed by individual fund providers.
I mange finansieringsforslag er man get helt uden om spżrgsmlet om kvaliteten af forvaltningen af de offentlige finanser, og har kun beskžftiget sig med de makrożkonomiske aspekter og spżrgsml vedrżrende budgettets struktur og udarbejdelse. Man har lagt stżrre vžgt p budgettildelingerne til de enkelte sektorer end p udnyttelsen af bevillingerne (jf. punkt 9). 
Many financing proposals evaded the question of the quality of public finance management. Only the macroeconomic aspects and questions concerning the structure and drawing up of the budget were covered. More attention was paid to sectoral budget allocations than to their implementation (see paragraph 9).
I de fleste af de undersżgte lande drejede reformen af stats-finanserne sig i fżrste ržkke om rammerne for opstillingen af budgetter, og virkningerne begynder nu at kunne mžrkes p kvaliteten af programmeringen. 
In most of the countries examined the reform of public finance initially focused on the framework for drawing up budgets and was beginning to have an impact on the quality of the programming.
Man har endnu ikke taget tilstržkkeligt hensyn til den offentlige sektors rolle i socialpolitikken og heller ikke til, i hvilket omfang staten er i stand til at indsamle og analysere statistiske oplysninger om de enkelte sektorer. 
The place of the public sector in social policies and governmentŐs capacity to collect and analyse sectoral statistics have still not received sufficient attention.
Disse aspekter er afgżrende for, at man kan vurdere de sektormžssige virkninger af de foranstaltninger, der finansieres via budgettet, specielt fordi ikke-statslige og kirkelige organisationer i mange tilfžlde str for en ganske betydelig del af de sociale ydelser til befolkningen. 
These aspects are essential for appraisal of the sectoral effects of budget finance, especially as the NGOs and religious organisations often provide a substantial proportion of the social services available to the population.
Det var imidlertid p disse omrder, der ved de forskellige revisioner blev pvist de mest foruroligende svagheder, som rejste tvivl om, hvorvidt budgetstżtten var forvaltet forsvarligt. 
It was, however, in these areas that the various audits revealed the weaknesses that caused most concern as regards the proper use of budget aid.
Det gžlder generelt, at regnskaberne over budgetgennemfż-relsenforelžggesaltforsent,ogatrevisionenafdisseregnskaber er behžftet med svagheder. 
In general there were substantial delays in the forwarding of the accounts showing the implementation of the budget and they were insufficiently audited.
I flere af de undersżgte lande er der for nylig ivžrksat reformer, som m betragtes som reelle fremskridt. 
In a number of the countries under review the recent reforms must be welcomed as a very positive advance.
De giver imidlertid ikke tilstržkkeligt solide institutionelle rammer, der kan begržnse risikoen for usždvanlige forhold i forvaltningen af de offentlige midler. Det er vanskeligt at forudsige noget om, hvor lang tid der vil g, fżr reformerne giver konkrete resultater (jf. boks 6). 
Nevertheless they were still far from ensuring that there was a sound institutional framework to limit the risk of anomalies in the management of public funds, and it was difficult to judge how long it would be before the reforms began to take effect (see Box 6).
Boks 6 Kontrollen af de offentlige finanser i modtagerlandene 1. 
Box 6 Public finance controls in beneficiary countries 1.
I Benin begyndte man i 2000 at rationalisere og informatisere udgifts-procedurerne. 
In Benin, the rationalisation and computerisation of the expenditure chain was undertaken in 2000.
Der er indfżrt finansiel kontrol og intern revision, men der er ikke afsat tilstržkkelige midler til formlet. 
Financial controls and internal audits have been introduced, but with insufficient resources.
Det fżrste forslag til lov om afslutning af regnskabsret (1998-budgettet) blev forelagt for nationalforsamlingen i 2000, men kunne ikke behandles af proceduremžssige grunde. 
The first discharge bill (1998 budget) was tabled for debate by the National Assembly in 2000, but could not be discussed for procedural reasons.
Den statslige revisionsinstans og nationalforsamlingen rder fortsat over alt for begržnsede midler til fuldt ud at kunne varetage deres opgaver i forbindelse med budget-kontrollen. 2. 
The national audit institution and the parliament still did not have the resources needed for them to play to a full part in the budgetary control process. 2.
I oktober 2000 var lovene om afslutning af regnskabsrene 1997-1999 endnu ikke vedtaget. 
As of October 2000 the discharge bills for financial years 1997 to 1999 had still not been adopted.
Senegals revisionsret, som blev oprettet i starten af 1999, har endnu kun ansat 12 revisorer ud af de 60 normerede. 
The Cour des Comptes was set up at the beginning of 1999 but only 12 of the complement of 60 magistrates were in office.
Der er udarbejdet forslag til lov om afslutning af regnskabsrene 1995-1998, men ved udgangen af oktober 2000 var de hverken blevet forelagt for den żverste kontrolinstans eller for nationalforsamlingen. 
The discharge bills for financial years 1995 to 1998 had been drafted. However, as of the end of October 2000, they had not been sent to the national audit institution nor tabled in the national assembly.
Den żverste kontrolinstans blev omstruktureret i 2000, men ved rets udgang var den nye institution endnu ikke funktionsdygtig. 
The national audit institution was reformed in 2000, but the new institution was still not operational at the end of that year.
IGhanaerdenstorereformafdeoffentligefinanser,derblevivžrksati 1996 med deltagelse af bl.a. Verdensbanken, EU, Det Forenede Kongerige og Canada, mere eller mindre get i st hvad angr omrderne afholdelse af udgifter og regnskabsaflžggelse, s de fżrste resultater kan ikke forventes fżr 2002. 
In Ghana, a major public finance reform project that was started in 1996 in partnership with, amongst others, the World Bank and the European Community and with United Kingdom and Canadian cooperation, has made little progress in the area of dealing with expenditure and drawing up accounts, so that the first results are not expected until 2002.
I mellemtiden har en kraftig decentralisering og en sektorstrategi, som har vžret glimrende koordineret mellem donorerne, gjort det muligt for sundhedsministeriet at forbedre kvaliteten af ministeriets finansielle forvaltning uden for rammerne for de samlede reformer. 
In the meantime heavy decentralisation, combined with a sectoral approach that has been well coordinated among the fund providers, has made it possible for the Ministry of Health to improve the quality of its financial management alongside the more general reforms.
I 2000 pbegyndte man en omstrukturering af den żverste kontrolinstans (800 revisorer). 
A restructuring of the national audit institution (800 auditors) was undertaken in 2000.
Statens konsoliderede regnskab for regnskabsret 1998 er blevet revideret, og statens konsoliderede regnskab for regnskabsret 1999 er udarbejdet. 
The consolidated national accounts for the 1998 financial year have been audited and the consolidated national accounts for 1999 have been prepared.
I 2000 afgav parlamentet betžnkning om gennemfżrelsen af budgetterne for 1996 og 1997 og fremsatte alvorlig kritik af udgiftsforvaltningen. 
In 2000 the Parliament reported on the implementation of the 1996 and 1997 budgets and severely criticised the handling of expenditure.
I Mozambique blev der i 1997 udarbejdet en strategi for en reform af forvaltningen af de offentlige udgifter. 
In Mozambique, a strategy for reforming the management of public expenditure was drawn up in 1997.
I 2000 udarbejdede regeringen de fżrste kvartalsrapporter om budgettets gennemfżrelse samt et rsregnskab (det fżrste siden 1975) for regnskabsret 1998. 
In 2000 the first quarterly reports on the implementation of the budget were prepared by the Government, as were the annual accounts (the first since 1975) for the financial year 1998.
Revisionen af rsregnskabet er overdraget til forvaltningsdomstolen (som i 2000 aflagde beretning til parlamentet om 1998-regnskabet). 
The audit of these accounts was Delegated to the Administrative Court (which reported to Parliament in 2000 on the 1998 accounts).
Samme instans skal ogs foretage forudgende finansiel kontrol af udgifterne, men denne kontrol har ikke vžret sžrlig effektiv. 
This court is also responsible for ex ante financial control of expenditure, but the effectiveness of the latter was limited.
Verdensbanken har fżrst siden 1999 ladet det indg i behandlingen af nye ln, i hvilket omfang modtagerlandene kan aflžgge regnskab for gennemfżrelsen af landets offentlige budgetter (1). 
Not until 1999, as an aid to its examination of new loan applications, did the World Bank begin to evaluate beneficiary countriesŐ ability to account for the implementation of their national budgets (1).
IMF har foreslet modtagerlandene nogle rammer for evaluering af gennemsigtigheden p budgetomrdet. Andre bilaterale dono-rereridensenestetidbegyndtatreviderestatsregnskaberne,og myndighederne i AVS-landene tillžgger det selv voksende betydning at f gennemfżrt en reform af de offentlige finanser. Kommissionen er get i gang med at analysere forvaltningen af AVS-landenes offentlige finanser generelt, men denne analyse omfatter (1) ČCountry Financial Accountability AssessmentÇ. 
The IMF, for its part, offered beneficiary countries a framework for evaluating budget transparency. Other bilateral donors have recently begun to audit public finances and the governments of the ACP States themselves are placing more importance on the reform of public finances. The Commission has begun to appraise the overall management of public (1) Country financial accountability assessment.
C 257/14 DA De Europžiske Fžllesskabers Tidende 14.9.2001 ikke alle modtagerlande, fordi den bygger p resultaterne af Kommissionens egne revisioner. Kommissionen har for nylig erkendt, at det er en alvorlig mangel, og derfor Ń og ogs foranlediget at resultaterne af de revisioner, der er foretaget p Kommissionens initiativ Ń har Kommissionen og Verdensbanken i starten af 2001 indledt et nžrmere samarbejde om et projekt med en ržkke fžlles ml og fžlles finansielle midler (1). 
C 257/14 EN Official Journal of the European Communities 14.9.2001 finance in ACP States, but since the appraisal is derived from the CommissionŐs own audit results, it does not cover all beneficiary countries. At the beginning of 2001, as a consequence of the recent awareness of the significance of this omission, reinforced by the results of audits carried out on the CommissionŐs initiative, the latter, with the World Bank, began to consider introducing an enhanced form of cooperation, with joint objectives and pooled financial resources (1), and coordinating it with the work of all the parties concerned.
Omfanget af de offentlige udgifter i de sociale sektorer 45. 
Volume of expenditure in social sectors 45.
I tre af de otte undersżgte lande (Benin, Burkina Faso og Ghana) har delegationerne foretaget en indgende og veldokumenteret kontrol af, hvordan stżtten har indvirket p budgetsituationen i de sociale sektorer. 
In three of the eight countries examined (Benin, Burkina Faso and Ghana), the impact of support on the social budgets situation was carefully monitored and documented by the Delegations.
Det er vanskeligt at fastlžgge en rsagssammenhžng mellem udgiftsstigningen i de sociale sektorer og EUF-bistanden, men flere eksempler viser, at delegationerne har medvirket positivt til opfyldelsen af mlene for gennemfżrelsen af budgetterne i Benin og Ghana. 
It is difficult to establish a chain of causality between increased expenditure in social sectors and EDF aid, but some examples illustrate the positive role of the Delegations in respecting budget implementation objectives in Benin and Ghana.
I Burkina Faso var kontrolproceduren s kompliceret, at den ikke kunne give sikkerhed for, at midlerne faktisk blev anvendt i regnskabsret (jf. boks 7). I de żvrige lande var kontrollen s begržnset, at der ikke kunne pvises nogen sammenhžng mellem den ydede stżtte og de budgetmidler, der var get til de sociale sektorer. 
In Burkina Faso the complexity of the monitoring machinery did not ensure that the funds were actually spent during the budget year (seeBox7).Intheothercountriesthelimitationsofthemonitor-ing that had been applied meant that it was not possible to discern any relationship between the support provided and the budget input to the social sectors.
Boks 7 Delegationernes tilsyn med udnyttelsesgraden for udgifterne 1. 
Box 7 Quantitative monitoring of expenditure by the Delegations 1.
IBeninudarbejdededelegationenforhvertregnskabsrenoversigt,hvori udnyttelsesgraden for udgifterne i sundhedssektoren blev sammenholdt med de i finansieringsaftalerne opstillede ml. 
In Benin, the Delegation drew up a comparison for each budget year between the rate of health sector expenditure and the objectives that appeared in the financing Agreements.
Korrespondancen mellem delegationen og sundhedsministeriet viser, at Kommissionen i 1999 fastholdt, at den fżrst ville frigżre counterpartmidler, nr de fastlagte ml var net. 
The correspondence between the Delegation and the Ministry of Health showed that in 1999 the CommissionŐs determination not to release the counterpart funds until the objectives had been achieved had a decisive effect on the GovernmentŐs respect for its undertakings.
IBurkinaFasovarbevillingernetilalledesocialesektorerblevetforhżjet, men et kompliceret system med tillžgsaftaler til aftaleprotokollerne skjulte bde problemer med at absorbere budgetbevillingerne og forsinkelser i budgetgennemfżrelsen. 
In Burkina Faso, despite an overall increase in the budgets allocated to social sectors, the complex system of adding amending clauses to the Protocols of Agreement masked the take-up problems, as well as the delays in implementing budgets.
Fordi man ikke havde forlangt, at tidsplanen for budgettet skulle fżlges, var effekten af dette system for de sociale sektorers vedkommende bl.a., at man regnskabsr efter regnskabsr havde overskredet tidsplanen betydeligt, og det er ikke i overensstemmelse med principperne for forsvarlig forvaltning af statsfinanserne. 
By failing to compel respect for the budget timetable the system helped to institutionalise an excessive number of derogations to the length of the budget year, in the social sectors in particular, contrary to the principles of sound public financial management.
For at absorbere 2,3 milliarder XAF af stżtten til budgettet for 1998, der stod tilbage p kontoen, foreslog delegationen i maj 1999 et regn-skabsmžssigt kunstgreb, der bestod i efterfżlgende at overfżre restbelżbene til andre budgetposter for regnskabsret 1998, hvor midlerne var anvendt fuldt tilfredsstillende. 
In order to mop up 2 300 million CFA francs that remained in the accounts under the heading of support for the 1998 budget, the Delegation, in May 1999, proposed using an accounting device which would allocate the residue retrospectively to other 1998 budget headings where implementation had been satisfactory.
De centrale tjenestegrene modsatte sig med fuld ret denne fremgangsmde, og i november 1999 blev restbelżbet overfżrt til budgettet for 1999. 
The headquarters departments, quite rightly, opposed this and in November 1999 the residue was allocated to the 1999 budget.
Effekten af udgifterne i de sociale sektorer 47. 
Impact of expenditure on social sectors 47.
I den senere tid har Kommissionens tilsyn ogs taget sigte p de ml i finansieringsaftalerne, som gr ud p at forbedre de sociale ydelser til befolkningen. 
Commission monitoring has recently taken account of the objectives of the Financing Agreements that aim to improve social services for the population.
Af de 23 undersżgte finansieringsaftaler indeholdt kun to, som var undertegnet i 1999 (Benin og Burkina Faso), betingelser om, at der skulle opns bestemte resultater i de sociale sektorer. 
For example, out of the 23 Financing Agreements examined, only two, signed in 1999 (Benin and Burkina Faso), included conditions relating to the results obtained in the social sectors.
Der blev ikke anvendt mange ressourcer p at vurdere de afholdte udgifters nyttevžrdi, effektivitet og virkning p stedet. 
Very few resources were devoted to on-site appraisals of the utility, effectiveness and impact of the expenditure.
Under disse omstžndigheder kan Kommissionen ikke vurdere, hvilken indvirkning budgetstżtten fra 7. og 8. EUF har p kvaliteten af de sociale ydelser. 
Under these circumstances the Commission cannot evaluate the impact of the budget support contributed under the seventh and eighth EDFs on the quality of social services.
Allerede i 1996 (2) anbefalede Kommissionen, at der blev anvendt resultatindikatorer til mling af resultaterne ved evalueringen og kontrollen af udgiftsposterne. Det pilotforsżg, der blev gennemfżrt i Burkina Faso, dannede grundlag for en nyorientering af den politiske dialog, s der i hżjere grad blev taget hensyn til resultaterne end til intentionerne. 
Since 1996 (2) the use of summary management information has been recommended as a way of including measured results in the mechanisms for assessing and controlling expenditure. The pilot experiment that was carried out in Burkina Faso madeitpossibletosteerthepoliticaldialogueawayfrominten-tions and towards results.
Pilotforsżget viste ogs (3), hvilke vžsentlige problemer der skulle lżses, fżr anvendelse af resultatindikatorer kunne give plidelige resultater: Mlene skulle defineres ret pržcist, de tilsigtede niveauer skulle fastsžttes, der skulle forefindes plidelige systemer til mling af resultaterne, og parterne skulle vžre enige om valget af indikatorer i forbindelse med planerne for bekžmpelse af fattigdommen. 
It also highlighted (3) the main difficulties that have to be overcome in order to permit credible use of summary management information: tight definition, preset levels of achievement, existence and reliability of systems for measuring results and, lastly, agreement between the partners as regards the choice of indicators within the framework of poverty reduction strategy papers (PRSP).
Ved den finansielle revision, som omfattede en efterprżvelse af transaktionernes formelle rigtighed og af, om den żkonomiske forvaltning var forsvarlig (4), blev der afdžkket en ržkke problemer, som indvirker direkte p kvaliteten af udgiftsposterne og p de mest srbare og drligst stillede befolkningsgruppers situation. 
The problems of regularity and good governance (4) brought to light by the financial audits have a direct impact on the quality of expenditure and the situation of vulnerable and disadvantaged members of society.
I mange lande ser man ved gennemgangen af de offentlige udgifter ikke s meget p kvaliteten af udgiftsposterne, og foretages en sdan gennemgang ikke regelmžssigt, kan den ikke afhjžlpe manglerne ved modtagerlandenes interne kontrol af de offentlige finanser. 
The public spending reviews that are carried out in many countries still have too little regard for the quality of expenditure and are usually only carried out intermittently, so that they cannot alleviate the shortcomings of the internal control mechanisms applicable to public finance in beneficiary countries.
(2) ArbejdsdokumentfraKommissionenstjenestegreneomomformule-3 ring af konditionaliteten, december 1996. 
(2) Commission working paper on the reformulation of conditions, 3 December1996.
(4) InterntnotatfraKommissionenstjenestegreneaf22.juni2000. () Forsvarlig żkonomisk forvaltning er kendetegnet ved, at de offentlige udgifter er relevante og velbegrundede, at ydelsen er leveret, rimelige priser, ingen favorisering og ingen konkurrencefordrejninger. 
(4) Commission internal note of 22 June 2000. () Relevance of and justification for expenditure, reality of the service performed, fair price, absence of favouritism and distortions of competition. 1 ( ) ÔTrust Fund for Public ExpenditureŐ.
14.9.2001 DA De Europžiske Fžllesskabers Tidende C 257/15 50. 
14.9.2001 EN Official Journal of the European Communities C 257/15 50.
Sektorreformerne blev ganske vist fremmet af strukturtilpasningsstżtten fra Kommissionen, men disse reformer er ikke altid blevet ivžrksat i direkte tilknytning til stżtten, ikke engang nr de żremžrkede udgiftsposter vedrżrte den eller de berżrte sektorer. 
Although the CommissionŐs sectoral adjustment support encouraged sectoral reforms, the latter were sometimes undertaken without any direct link to the structural support, even when the expenditure targeting related to the sector or sectors concerned.
Reformerne var s vidtržkkende, at der i flere lande samtidig blev ivžrksat samordnede multilaterale foranstaltninger, navnlig inden for rammerne af helhedsstrategier. 
The extent of these reforms was such that in several countries they were accompanied by coordinated multilateral initiatives, particularly as part of a global approach.