natgillin/translations-raw huggingface dataset:
Instituttet er ved at vurdere costbenefitforholdet ved ogs at overfżre andre Phare-, Tacis-og Card-aftaler til SI2-systemet, da pro-jektstyringsbistanden til Kommissionen er under udfasning i overensstemmelse med Erhvervsuddannelsesinstituttets vedtagne strategi p mellemlang sigt. 
As regards other Phare, Tacis, and CARDS conventions, the Foundation is evaluating the cost-benefit ratio of transferring them into SI2 as well, since project-management services given to the Commission are being phased out according to the agreed mid-term strategy of the Foundation.
Punkt 9 og 10: Afskrivninger og mžngde-og vžrdifortegnelse Erhvervsuddannelsesinstituttet har til hensigt at foretage en afskrivning p egne ikke-finansielle faste aktiver fra og med dette rs regnskaber. 
9 and 10. Depreciation and inventory The Foundation intends to apply depreciation to its non-financial fixed assets as from this yearŐs accounts.
Afskrivningen fr tilbagevirkende kraft og gennemfżres Čen blockÇ for at tage hensyn til det, der skulle have vžret fratrukket de foregende r. 
The depreciation will be applied retroactively and en bloc to account for what should have been deducted in previous years.
De anvendte afskrivningsprocentsat-ser og Đprocedurer kommer til at bygge p forordning (EF) nr. 2909/2000. 
The depreciation rates and procedure applied will be based on Regulation (EC) No 2909/2000.
Den interne udvikling af et elektronisk forvaltningssystem for aktiver (mžngde-og vžrdifortegnelse) er netop afsluttet. 
The in-house development of an electronic asset-management system (inventory) has just been completed.
Systemet er nu under afprżvning, og der vil blive foretaget visse mindre žndringer inden indfżrelsen. 
The system is currently undergoing testing, and some minor modifications will be made before implementation.
Erhvervsuddannelsesinstituttet har til hensigt at ivžrksžtte en fuldstžndig indlžsning af fortegnelser over lżsżre i dette nye mžngde-og vžrdifortegnelsessystem i slutningen af november, som derved helt kommer til at erstatte de gamle systemer og fortegnelser. 
The Foundation plans to launch a complete input of property records in the new inventory system by the end of November to replace completely the old systems and records.
Indlžsningen af fortegnelserne baseres p en fysisk sta-tusopgżrelse, som gennemfżres forud herfor. 
The record input will be based on a physical inventory to be carried out first.
Instituttet har i denne forbindelse udarbejdet retningslinjer, herunder for arbejdsstrżmmene og ansvaret for identificering, registrering, forvaltning, udlagring og afskrivning af aktiver, som er i overensstemmelse med de gžldende EU-bestemmelser. 
In this framework, the Foundation has drafted guidelines, including work flows and responsibilities for asset identification, registration, management, disposal and depreciation that comply with Community regulations in force.
Disse retningslinjer kan rekvireres. 
These guidelines are available upon request.
Overholdelse af de finansielle bestemmelser Punkt 11 Rammekontrakter Rammekontrakter angiver i sagens natur ikke et maksimumsbe-lżb, men kun en prisliste over forskellige genstande/tjenesteydelser, som muligvis indkżbes i henhold til kontrakten. 
Application of the financial provisions 11.Frameworkcontracts By nature, framework contracts do not indicate a maximum amount, but only a list of prices for the various items/services, which might be purchased under the contract.
Ved udvžlgelse af rammekontrahenter bliver tjenesteydelsernes anslede omfang/belżb ofte nžvnt i udbudsmaterialet. 
In the tender documents for the selection of framework contractors the estimated volume/amount of the services requested under the contract is often mentioned.
Afdelingen for finansielle anliggender og den juridiske tjeneste arbejder nu p at indfżre en metode, hvorved udgiftsniveauet for den enkelte rammekontrakt, som er under gennemfżrelse, kan kontrolleres. 
The Finance unit and Legal service are currently working to put in place a mechanism to control the level of spending under each running framework contract.
30.12.2003 DA Den Europžiske Unions Tidende BERETNING om regnskabet for Det Europžiske Erhvervsuddannelsesinstitut for regnskabsret 2002, med instituttets svar C 319/47 Side 48 48 48 48 49 49 51 54 (2003/C 319/08) INDHOLD REVISIONSERKLŽRING ...................................................... 
30.12.2003 EN Official Journal of the European Union REPORT on the financial statements of the European Training Foundation for the financial year 2002, together with the FoundationŐs replies C 319/47 Page 48 48 48 48 49 49 51 54 (2003/C 319/08) CONTENTS THE COURTŐS OPINION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1-4 BEMŽRKNINGER . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
OBSERVATIONS .............................................................
5-16 Indledning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Introduction ............................................................
5 Budgetgennemfżrelsen .................................................... 
Tables 1 to 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6-9 Regnskabsfżringenogrsregnskabet ......................................... 
TheFoundationŐsreplies .................................................................
C 319/48 DA Den Europžiske Unions Tidende 30.12.2003 REVISIONSERKLŽRING 1. 
C 319/48 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 regnskabet for Det Europžiske Erhvervsuddannelsesinstitut for regnskabsret, der afsluttedes pr. 31. december 2002. 
The Court has examined the financial statements of the European Training Foundation for the financial year ended 31 December 2002.
Direktżren er i henhold til artikel 11, stk. 1, i Rdets forordning (EŻF) nr. 
In accordance with Article 11(1) of Council Regulation (EEC) No 1360/90 (2), the budget was implemented on the responsability of the Director.
Direktżren skal udarbejde og opstille regnskabet (3) i overensstemmelse med instituttets finansielle bestemmelser, som er vedtaget i henhold til artikel 12 i Rdets forordning (EŻF) nr. 1360/90. 
This responsability included the drawing-up and presentation of the financial statements (3) in accordance with the internal financial provisions provided for in Article 12 of Council Regulation (EEC) No 1360/90.
Revisionsretten skal i henhold til artikel 248 i traktaten om oprettelse af Det Europžiske Fžllesskab revidere rsregnskabet. 
The Court of Auditors is required pursuant to Article 248 of the Treaty establishing the European Community to audit these accounts.
Revisionen blev gennemfżrt i overensstemmelse med de retningslinjer og standarder, der gžlder for Rettens revision. Disse er udarbejdet p grundlag af de almindeligt anerkendte internationale revisionsnormer og tilpasset, s der tages hżjde for de sžrlige forhold, der gżr sig gžldende i Fžllesskabet. 
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.
Retten gennemgik instituttets regnskaber og udfżrte i forbindelse hermed det revisionsarbejde, den skżnnede var nżdvendigt. 
The Court carried out such tests of the accounting records and applied such other procedures as it deemed necessary in the circumstances.
Revisionen gav Retten et tilstržkkeligt grundlag for nedenstende erklžring. 
Through 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. 
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.
Instituttet blev oprettet ved Rdets forordning (EŻF) nr. 
The European Training Foundation was created by Council Regulation (EEC) No 1360/90 of 7 May 1990.
1360/90 af 7. maj 1990 med det forml at yde stżtte til reform af erhvervsuddannelsessystemerne i Den Europžiske Unions partnerlande. 
Its purpose is to support the reform of vocational training in the European UnionŐs partner countries.
Det stżtter reformen af erhvervsuddannelsessystemerne (1) EFT L 248 af 16.9.2002, s. 
It supports the reform of vocational training in (1) OJ L 248, 16.9.2002, p.
(2) EFT L 131 af 23.5.1990. 
(2) OJ L 131, 23.5.1990.
3, i Rdets forordning (EŻF) nr. 1360/90 er instituttets samlede regnskab (indtžgter og udgifter) for regnskabsret 2002, dateret den 28. marts 2003, sendt til Revisionsretten. 
(3) As required pursuant to Article 11(3) of Council Regulation (EEC) No 1360/90, the detailed accounts of all the FoundationŐs revenue and expenditure for the financial year 2002 were drawn up on 28 March 2003 and forwarded to the Court of Auditors.
Retten modtog regnskabet den 31. marts 2003. 
These accounts were received by the Court on 31 March 2003.
I tabellerne, der er vedfżjet som bilag til denne beretning, vises regnskabet i oversigtsform. i over 40 lande og bidrager til, at viden om og praksis i forbindelse med personaleudvikling i Fžllesskabet generelt bliver lettere tilgžngelig. 
A summarised version of these financial statements is presented in the tables annexed to this report. more than 40 countries and facilitates access to Community expertise and practice in the general field of human resources development.
Det bistr i den forbindelse Kommissionen med at gennemfżre programmerne Meda, Cards, Tacis og Tempus. 
As such, it assists the Commission in the implementation of the MEDA, CARDS, Tacis and Tempus programmes.
Budgetgennemfżrelsen 6. 
Budgetary implementation 6.
Udnyttelsen af bevillingerne for regnskabsret 2002 og af de fremfżrte bevillinger fremgr af tabel 1. 
Table 1 shows the implementation of the appropriations for the year 2002 and the appropriations carried over from the previous financial year.
Der blev indget forpligtelser for 16,6 millioner euro i regnskabsret 2002, og der blev udbetalt 13,2 millioner euro. De resterende bevillinger blev enten fremfżrt (3,4 millioner euro) eller bortfaldt (0,2 millioner euro). 
The 2002 appropriations were committed up to the level of 16,6 million euro; they were disbursed in payments amounting to 13,2 million euro. The balance of the appropriations was either carried over (3,4 million euro) or cancelled (0,2 million euro).
For s vidt angr bevillingerne til varetagelse af sžrlige opgaver, er procentsatsen for fremfżrte bevillinger stadig hżj, da mere end 50 % af regnskabsrets forpligtelser blev fremfżrt. 
The volume of carryovers remains high as regards the operating appropriations where they represent more than 50 % of the yearŐs commitments.
Den hżje fremfżrselssats viser, at det er nżdvendigt, at instituttet planlžgger sine aktiviteter bedre og sżrger for, at planlžgningen overholdes, sledes at princippet om etrighed bedre kan overholdes. 
The extent of these carryovers shows that the Foundation needs to improve the quality and monitoring of its work programme with the aim of observing the principle of annuality more faithfully.
Instituttet har indget aftale om et projekt til stżtte af sm og mellemstore albanske virksomheder. 
The Foundation has entered into an agreement to set up a support project for small and medium-sized businesses in Albania.
I 2002 forvaltede instituttet 0,5 millioner euro i forbindelse med denne aftale. 
In 2002 the Foundation managed 0,5 million euro under this agreement.
Denne aktivitet fremgr ikke af budgettet, men kun af instituttets balance. 
This activity is not mentioned in the budget and appears only at balance sheet level.
P grundlag af aftaler indget med Kommissionen forvalter instituttet Phare-og Tacis-programmer, og i den forbindelse leverer det ogs faglig bistand til gennemfżrelsen af Tempus-programmet (jf. punkt 5 ovenfor). 
On the basis of agreements concluded with the Commission, the Foundation manages Phare and Tacis programmes, including technical assistance for the implementation of the Tempus programme (see paragraph 5).
Disse programmer belżb sig tilsammen til 244,7 millioner euro. 
These programmes amount to a sum total of 244,7 million euro.
I 2002 har instituttet udbetalt 31 millioner euro til disse programmer, og pr. 31. december 2002 var saldoen p de bankkonti, instituttet benytter i forbindelse med forvaltningen af disse midler, p 26,5 millioner euro. 
In 2002, the Foundation made payments of 31 million euro for these programmes and, on 31 December 2002, the balance of the corresponding bank accounts amounted to 26,5 million euro.
Mere end 20 af de 123 (4) ansatte i instituttet beskžftiger sig med programmerne p fuld tid. Programmerne forvaltes uden for budgettet. 
More than 20 of the 123 people (4) employed by the Foundation work full time on these programmes, which are outside the budget.
Som Retten har anfżrt i tidligere beretninger (5), figurerer disse programmer ikke i beretningen om budgetgennemfżrelsen, og endda heller ikke i balancen eller resultatopgżrelsen. 
As the Court has pointed out in earlier reports (5), no data relating to these programmes appear in the budgetary implementation statement, the balance sheet or the budget outturn.
Instituttet har fremlagt finansielle oplysninger om disse programmer i et bilag til regnskabet. 
Instead, the Foundation presents the relevant financial information in an annex to its financial statements.
Denne fremgangsmde giver problemer med overholdelsen af princippet om et samlet budget, og for regnskabsfżringen giver det problemer med overholdelsen af princip (4) Pr. 31. december 2002. 
This way of accounting for them raises the question of whether the principle of budgetary unity is being observed and, on the accounting level, whether such a procedure (4) Figure as at 31 December 2002.
(5) Punkt 8 i beretningen om regnskabet (EFT C 326 af 27.12.2002, s. 
(5) Paragraph 8 of the report concerning the financial year 2001 (OJ C 326, 27.12.2002, p.
51), jf. ogs punkt 11 i beretningen om regnskabet for regnskabsret 1999 (EFT C 373 af 27.12.2000, s. 
51); see also paragraph 11 of the report concerning the financial year 1999 (OJ C 373, 27.12.2000, p.
34). for regnskabsret 2001 
34).
30.12.2003 DA Den Europžiske Unions Tidende C 319/49 pet om indhold frem for formalia (1). 
30.12.2003 EN Official Journal of the European Union C 319/49 is compatible with the principle of Ôreality over appearanceŐ (1).
Dertil kommer, at den fremgangsmde, instituttet har valgt, gżr det vanskeligere at kontrollere, hvordan disse midler er blevet udnyttet. 
Furthermore, it makes the task of auditing the use of these funds more complex.
Regnskabsfżringen og rsregnskabet 10. 
Accounting and financial statements 10.
Forvaltningsregnskabet og balancen, som instituttet offentliggjorde i sin rsberetning for regnskabsret 2002, vises i oversigtsform i tabel 2 og 3. 
The revenue and expenditure account and the balance sheet published by the Foundation in its annual report for the financial year 2002 are presented in summary form in Tables 2 and 3.
I lżbet af regnskabsret har Kommissionen kun udbetalt 13,2 millioner euro af det tilskud p 16,8 millioner euro, der var opfżrt p budgettet, til instituttet. 
During the financial year, the Commission only paid the Foundation 13,2 million euro out of the subsidies of 16,8 million euro entered in the budget.
Det forklarer regnskabsrets underskud. 
This situation explains the deficit for the financial year.
Der er indfżrt en procedure for, hvordan formuefortegnelsen skal fżres, og et edb-forvaltningssystem for anlžgsaktiver, der fżlger Rettens anbefalinger i beretningen fra 2001 (2). 
The introduction of a fixed asset inventory procedure, and of software for fixed asset management, follows the recommendations made by the Court in its report for 2001 (2).
Der kan imidlertid stadig foretages forbedringer. Formuefortegnelsen kan gżres mere fuldstžndig, navnlig ved, at software ogs opfżres p denne fortegnelse, og afstemning med rsregnskabet bżr gżres nemmere. 
Nevertheless, there is still room for improvement as regards the completeness of the fixed assets item and, in particular, the inclusion of software, and the possibilities for reconciliation with the financial statements.
Oversžttelsescentret for Den Europžiske Unions Organer anmoder sine kunder om at udbetale et forskud ved regnskabsrets begyndelse. 
The Translation Centre for the bodies of the European Union asks its clients to pay it an advance at the beginning of the financial year.
Instituttet har derfor udbetalt 150 000 euro til centret. 
Under this heading, the Foundation paid the Translation Centre a sum of 150 000 euro.
Dette forskud blev bogfżrt under udgifter i regnskabsret, men ved udgangen af ret blev de automatiske bevillingsfremfżrsler ikke justeret i overensstemmelse hermed. 
The advance was recorded as expenditure during the financial year and, at the end of the year, the appropriations automatically carried forward were not (1) According to this principle, accounting operations that appear in the financial statements must be presented on the basis of their economic nature and not their legal appearance.
Dette belżb er derfor udgiftsfżrt to gange. 
As a result, this sum was recorded under expenditure twice.
Nogle af instituttets betalingsprocedurer bżr tages op til fornyet overvejelse eller forbedres, sledes at de risici, som de er forbundet med, navnlig med hensyn til overfżrsel af midler til tredjelande, nedsžttes. 
Certain payment procedures used by the Foundation ought to be revised or amended with a view to reducing the risks associated with them, particularly as regards the transfer of funds to third countries.
Endvidere bżr den nuvžrende bevilling p underkontoen Člille kassereserveÇ (40 000 euro), som anvendes til kontante betalinger, nedsžttes p grund af den lave udnyttelsesgrad. 
For the same reason, the amount (40 000 euro) currently authorised for the Ôpetty cashŐ subaccount used for cash payments should be reduced.
De underliggende transaktioners lovlighed og formelle rigtighed 15. 
Legality and regularity of the underlying transactions 15.
Instituttets direktżr undertegnede en aftale med direktżren for Det Europžiske Center for Udvikling af Erhvervsuddan-nelse, der gik ud p, at instituttet stillede en ansat til rdighed for centret, mod at centret betalte den pgžldende ansattes lżn. 
The Director of the Foundation signed an agreement with the Director of the European Centre for the Development of Vocational Training which stipulated that a member of the FoundationŐs staff would be made available to the Centre in return for the reimbursement of his salary by the Centre.
I de 20 mneder, hvor denne aftale var gžldende, modtog den ansatte, der er gržker, udlandstillžg og fik korrektionskoefficienten for Italien, selv om han arbejdede i centret i Thessaloniki. 
During the 20 months that this situation lasted, the person in question, a Greek national, received the foreign residence allowance and the weighting for Italy, although he was working at the central office of the Centre in Salonica.
Hver mned sender Kommissionen en liste over de tidligere ansatte i instituttet, der har ret til arbejdslżshedsunderstżt-telse. 
Every month the Commission sends a list of the former employees of the Foundation who are entitled to the unemployment allowance.
Ingen af de tidligere ansatte har fremsendt den mnedlige attest (3), der kržves for at modtage understżttelse, og instituttet har ikke kontrolleret deres faktiske situation. 
None of them has forwarded the monthly certificate required (3) in order to receive this allowance and the Foundation does not carry out any checks in order to verify their true situation.
C 319/50 DA Den Europžiske Unions Tidende 30.12.2003 Vedtaget af Revisionsretten i Luxembourg p mżdet den 15. og 16. oktober 2003. 
C 319/50 EN Official Journal of the European Union 30.12.2003 This report was adopted by the Court of Auditors in Luxembourg at its meeting of 15 and 16 October 2003.
30.12.2003 DA Den Europžiske Unions Tidende C 319/51 Indtžgternes art opfżrt p regnskabsrets endelige budget Oppebrne indtžgter Udgifternes fordeling frem-bevil- forplig-beta- fżrte faldne uindfriede beta-faldne bevil-forplig- beta-fżrte linger telser linger bevil-bevil- forpligtelser linger bevillinger telser linger bevil-bort- faldne bevillinger Indtžgter Udgifter Indtžgter Bevillingerne p det endelige budget Bevillinger fremfżrt fra det foregende regnskabsr Disponible bevillinger (2002-budgettet og regnskabsret 2001) Bidrag fra Det Europžiske Fžllesskab 16,8 13,2 Afsnit I Udgifter til personer, der er knyttet til instituttet 10,5 10,3 10,1 0,2 0,2 0,4 0,4 0,0 10,9 10,7 10,5 0,2 0,2 Andre tilskud 0,0 0,0 Afsnit II Bygninger, udstyr og diverse driftsudgifter 1,4 1,4 0,8 0,6 0,0 0,5 0,5 0,0 1,9 1,9 1,3 0,6 0,0 Andre indtžgter 0,0 0,1 16,8 13,3 Afsnit III Udgifter til varetagelse af sžrlige opgaver 4,9 4,9 2,3 2,6 0,0 2,6 2,2 0,4 3,1 0,4 7,5 7,5 4,5 2,6 0,4 20,3 20,1 16,3 3,4 0,6 I alt I alt 16,8 16,6 13,2 3,4 0,2 3,5 NB: Tallene er afrundet, og summen af tallene i tabellen kan derfor afvige fra totalen. Kilde: Instituttets oplysninger. Tabellen er udarbejdet p grundlag af tallene i instituttets eget regnskab. 
30.12.2003 EN Official Journal of the European Union C 319/51 Origin of revenue Revenue received Allocation of expenditure committed carried over outstanding commitments paid appropriations commit-paid ted carried over Revenue Expenditure Revenue entered in the final budget for the financial year Appropriations in the final budget Appropriations carried over from the previous financial year Appropriations available (2002 budget and financial year 2001) Community subsidies 16,8 13,2 Title I Staff 10,5 10,3 10,1 0,2 0,2 0,4 0,4 0,6 0,0 0,5 0,5 0,0 10,9 10,7 10,5 0,0 1,9 1,9 1,3 0,2 0,2 0,6 0,0 Other subsidies 0,0 0,0 Title II Administration 1,4 1,4 0,8 Other revenue 0,0 0,1 Title III Operating activities 4,9 4,9 2,3 2,6 0,0 2,6 2,2 3,4 0,2 3,5 3,1 0,4 7,5 7,5 4,5 0,4 20,3 20,1 16,3 2,6 0,4 3,4 0,6 Total 16,8 13,3 Total 16,8 16,6 13,2 Source: Data compiled by the Foundation Ń These tables summarise the data supplied by the Foundation in its own financial statements.