natgillin/translations-raw huggingface dataset:
2014 var imidlertid det fżrste r, hvor rsregnskaberne for de 30 EU-stżttede reguleringsorganer og EIT blev revideret af en uafhžngig ekstern revisor (revisionsfirma) i overensstemmelse med artikel 208, stk. 41 i EU's nye finansforordning og artikel 107, stk. 
However, 2014 is the first year whereby the annual accounts of the 30 Union-subsidised regulatory agencies and EIT were verified by an independent external auditor (audit firm) according to Article 208(4)1 of the new EU Financial Regulation and Article 107(1)2 of the new framework financial Regulation for agencies.
Retten tog det arbejde, som den uafhžngige eksterne revisor havde udfżrt, og de foranstaltninger, der var truffet som reaktion p revisionsresultaterne, med i betragtning i sin erklžring om disse regnskaber. 
The CourtŐs opinion on these accounts considered the audit work performed by the independent external auditor and the action taken in response to the auditorŐs findings.
Retten reviderede selv rsregnskaberne for Euratoms Forsyningsagentur, to fuldt selvfinansierende organer (OHIM og CPVO), de seks forvaltningsorganer og Europols pensionskasse (EPF). 
For the Euratom Supply Agency, two fully self-financed agencies (OHIM and CPVO), the six executive agencies and the Europol Pension Fund (EPF), the Court carried out its own audit work on the annual accounts.
3 1 2 Europa-Parlamentets og Rdets forordning (EU, Euratom) nr. 966/2012 (EUT L 298 af 26.10.2012, s. 
Table 1 Đ Audit arrangements by cluster 3 Agencies audited by the Court Audited by ECA only Audited by ECA + external auditor Total Regulatory Agencies Union-subsidised agencies - 30 32 Self-financed agencies Đ OHIM and CPVO 2 - Executive agencies EACEA, REA, ERCEA, EASME, INEA and CHAFEA 6 - 6 1 2 Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council (OJ L 298, 26.10.2012, p.
1271/2013 (EUT L 328 af 7.12.2013, s. 
Article 107 of Commission delegated Regulation (EU) No 1271/2013 (OJ L 328, 7.12.2013, p.
ADB065126DA02-15PP-CH301-15FIN-Synthesis_report_2014-TR.docx 15.9.2015 
ADB065126EN02-15PP-CH301-15FIN-Synthesis_report_2014-OR.docx 15.9.2015
Nžrmere oplysninger om de reviderede agenturer og organer, deres budgetter og personale findes i bilag I. 4 Agenturer og organer revideret af Retten Udelukkende revideret af Retten Revideret af Retten + ekstern revisor I alt Reguleringsorganer EU-stżttede agenturer - 30 32 Selvfinansierende organer - OHIM og CPVO 2 - Forvaltningsorganer EACEA, REA, ERCEA, EASME, INEA og CHAFEA 6 - 6 Andre organer Euratom og EPF 2 - 3 EIT - 1 I alt 10 31 41 5. 
4. Details on the audited agencies, their budgets and staff are provided in Annex I. 4 Other bodies Euratom and EPF 2 - 3 EIT - 1 Total 10 31 41 5.
Dette resum er en oversigt over resultaterne af Rettens rlige revision af agenturerne og organerne for regnskabsret 2014. 
This summary provides an overview of the results of the CourtŐs annual audits of the agencies for the financial year 2014.
Det har til forml at gżre det nemmere at analysere og sammenligne Rettens sžrlige beretninger. 
It aims to facilitate the analysis and comparison of the CourtŐs specific reports.
Rettens erklžringer og bemžrkninger samt agenturernes og organernes svar kan findes i de sžrlige beretninger. 
The CourtŐs opinions and comments as well as the agenciesŐ replies can be found in the Specific Annual Reports (SAR).
Dette resum er ikke en revisionsberetning eller -erklžring. 
This summary is not an audit report or opinion.
Decentrale agenturer og organer spiller en vigtig rolle i gennemfżrelsen af EU's politikker, navnlig i forbindelse med opgaver af teknisk, videnskabelig, operationel og/eller regulerende karakter. 
Decentralised agencies play an important role in implementing EU policies, especially tasks of a technical, scientific, operational and/or regulatory nature.
De har til ml at give Kommissionen mulighed for at koncentrere sig om at udforme politikker og styrke samarbejdet mellem EU og de nationale regeringer ved at samle den tekniske og specialiserede ekspertise fra begge sider. 
Their aim is to allow the Commission to concentrate on policy-making and to reinforce cooperation between the EU and national governments by pooling technical and specialist expertise from both sides.
De seks forvaltningsorganer er ansvarlige for opgaver i relation til forvaltningen af et eller flere EU-programmer og er oprettet for en nžrmere fastsat periode. 
The six executive agencies are entrusted with tasks relating to the management of one or more Union programmes and are set up for fixed periods of times.
De ligger i Bruxelles (fem) eller Luxembourg (et). 
They are located in Brussels (five) or Luxembourg (one).
EIT i Budapest er et uafhžngigt, decentralt EU-organ, der samler ressourcer fra sektorerne forskning, erhverv og uddannelse for at styrke Unionens innovationskapacitet. 
EIT in Budapest is an independent, decentralised EU body which pools scientific, business and education resources to boost the Union's innovation capacity.
Euratom i Luxembourg blev oprettet for at bidrage til at opfylde mlene for traktaten om oprettelse af Det Europžiske Atomenergifžllesskab. 
Euratom in Luxembourg was created to support the aims of the European Atomic Energy Community Treaty.
Europols pensionskasse, som ligger i Haag, skal finansiere og udbetale pension til personale, der blev ansat i Europol, fżr Europol blev et EU-agentur den 1. januar 2010. 
The Europol Pension Fund, which is located in The Hague, was established to finance and pay pensions for staff employed by Europol before it became a European Agency on 1 January 2010.
Agenturernes og organernes budget for 2014 belżb sig i alt til ca. 1,9 milliarder euro (2013: 2 milliarder euro), dvs. ca. 
The agenciesŐ total 2014 budget amounted to some 1,9 billion euro (2013: 2 billion euro) or about 1,4 % of the 2014 EU general budget (2013: 1,4 %).
Ca. 1,2 milliarder euro er tilskud fra Europa-Kommissionen, og resten er indtžgter fra gebyrer og andre kilder. 
Approximately 1,2 billion euro comes from the European CommissionŐs subsidies and the rest is income from fees and ADB065126EN02-15PP-CH301-15FIN-Synthesis_report_2014-OR.docx 15.9.2015
Agenturerne og organerne beskžftiger 6 578 (2013: 6 536) tjenestemžnd og midlertidigt ansatte, dvs. 14 % (2013: 14 %) af det samlede antal EU-tjenestemžnd, som er godkendt i henhold til EU's almindelige budget (stillingsfortegnelsen). 
other sources. The agencies employ 6 578 (2013: 6 536) permanent and temporary officials or 14 % (2013: 14 %) of total EU officials authorised under the EU general budget (staff establishment plan).
De har endvidere ca. 3 200 (2013: 2 900) żvrige ansatte (kontraktansatte eller udstationeret personale). 
In addition, some 3 200 (2013: 2 900) other staff are working for the agencies (contractual or seconded staff).
Stigningen i personalet er primžrt koncentreret i agenturer og organer, der er blevet plagt supplerende opgaver, i agenturer og organer med ansvar for overvgning af den finansielle sektor og i forvaltningsorganer, der har fet supplerende ansvarsomrder under Horisont 2020 og andre programmer. 
The increase in staff is primarily concentrated in those agencies assigned additional tasks, those with supervisory responsibility for the financial industry, and the executive agencies with additional responsibilities under Horizon 2020 and other programmes.
Den finansielle risiko forbundet med agenturerne og organerne er forholdsvis lav i forhold til EU's samlede budget, men den omdżmmemžssige risiko for Unionen er hżj. 
Whereas financial risk related to the agencies is relatively low compared to the total EU budget, the reputational risk for the Union is high.
Agenturerne er meget synlige i medlemsstaterne, og de har stor indflydelse p politikudformning og beslutningstagning samt p programgennemfżrelsen p omrder, der har afgżrende betydning for EU's borgere, f.eks. sundhed, sikkerhed, frihed og retfžrdighed. 
Nevertheless, the agencies are highly visible in the Member States and they have significant influence on policy and decision making and programme implementation in areas of vital importance to European citizens, i.e. health, safety, security, freedom and justice.
OPLYSNINGER TIL UNDERBYGNING AF RETTENS ERKLŽRINGER 13. 
INFORMATION IN SUPPORT OF THE COURTŐS OPINIONS 13.
For s vidt angr de 31 agenturer og organer, der blev revideret af uafhžngige eksterne revisorer, gennemgik Retten i overensstemmelse med de internationale revisionsstandarder 5 ADB065126DA02-15PP-CH301-15FIN-Synthesis_report_2014-TR.docx 15.9.2015 revisionsfirmaernes arbejde. 
Regarding the 31 agencies audited by an independent external auditor, the Court has reviewed the work of the audit firms in accordance with international audit standards.
Retten tog revisionsfirmaernes arbejde med i betragtning ved udarbejdelsen af erklžringen om regnskabernes rigtighed i de sžrlige rsberetninger. 
In forming its opinion on the reliability of the accounts expressed in the SARs, the Court took into account the audit firmsŐ work.
Retten har fet tilstržkkelig sikkerhed til at kunne basere sine egne revisionserklžringer vedrżrende regnskabernes rigtighed p de private revisionsfirmaers arbejde. 
There is adequate assurance for the Court to base its own audit opinions on the reliability of the accounts using the private audit firmsŐ work.
For s vidt angr efterprżvelsen af lovligheden og den formelle rigtighed af transaktionerne, som Retten fortsat er eneansvarlig for, omfatter revisionsmetoden analytiske revisionshandlinger, direkte test af transaktioner og en vurdering af agenturernes interne kontrol. 
Regarding the legality and regularity of transactions, for which the Court remains exclusively responsible, the audit approach comprises analytical audit procedures, direct testing of transactions and an assessment of the agenciesŐ internal controls.
For de resterende 10 agenturers vedkommende fortsatte Retten med at foretage svel efterprżvelsen af de underliggende transaktioners lovlighed og formelle rigtighed som revisionen af regnskabernes rigtighed. 
For the remaining 10 agencies, the Court continued to perform the audit of both the legality and regularity of the underlying transactions and the reliability of the accounts.
RESULTATERNE AF REVISIONEN Erklžringer om regnskabernes rigtighed 17. 
AUDIT RESULTS Opinions on the reliability of the accounts 17.
De endelige regnskaber for de 41 agenturer og organer giver i alt vžsentligt et retvisende billede af deres finansielle stilling pr. 31. december 2014 samt af resultaterne af deres transaktioner og pengestrżmme i det afsluttede regnskabsr, i overensstemmelse med de gžldende finansielle bestemmelser og de regnskabsregler, Kommissionens regnskabsfżrer har fastlagt. 
The final accounts of the 41 agencies present fairly, in all material respects, their financial position as at 31 December 2014 and the results of their operations and their cash flows for the year then ended, in accordance with the provisions of the applicable Financial Regulations and the accounting rules adopted by the CommissionŐs Accounting Officer.
Retten har indfżjet supplerende oplysninger3 vedrżrende rigtigheden af rsregnskabet for Det Europžiske Agentur for den Operationelle Forvaltning af Store IT-systemer inden for Omrdet med Frihed, Sikkerhed og Retfžrdighed (eu-LISA) og EPF. 
The Court included emphasis of matter3 paragraphs in relation to the reliability of the accounts of European Agency for the operational management of large-scale IT systems in the area of freedom, security and justice (eu-LISA) and the EPF.
For eu-LISAs vedkommende fortsžtter den situation, som Retten gjorde opmžrksom p i sin sžrlige beretning for 2013, nemlig at der mangler plidelige og fuldstžndige oplysninger til brug ved vžrdiansžttelsen af agenturets centrale informationssystemer, herunder oplysninger om 3 6 Supplerende oplysninger anvendes til at henlede lžsernes opmžrksomhed p et forhold, der ikke er oplyst vžsentligt forkert i rsregnskabet, men som er s betydeligt, at det er afgżrende for brugernes forstelse af regnskabet. 
In the case of eu-LISA, the situation to which the Court drew attention in its 2013 SAR continues, namely the need for reliable and complete data for the valuation of the agencyŐs core information systems, including the costs of hardware, off-the-shelf software and software development.
Disse aktiver er under afskrivning, s selv om belżbet fortsat er vžsentligt for 2014, falder det hvert r. 
These assets are being depreciated and while still material for 2014, the amount involved is decreasing each year.
For s vidt angr EPF henleder Retten opmžrksomheden p, at EPF's regnskab for 2014 var opstillet efter princippet om going concern p trods af, at det forventes, at der ved udgangen af 2015 ikke vil vžre nogen aktive deltagere, og at det overvejes at oplżse fonden. 
In the case of the EPF, the Court drew attention to the fact that the EPFŐs 2014 accounts were prepared on a going concern basis whereas it is expected that by the end of 2015 there will be no active participants and the liquidation of the Fund is currently being assessed.
Erklžringer om lovligheden og den formelle rigtighed af de transaktioner, der ligger til grund for regnskaberne 19. 
Opinions on the legality and regularity of the transactions underlying the accounts 19.
For s vidt angr de 41 agenturer og organer konkluderer Retten, at de transaktioner, der ligger til grund for rsregnskaberne for det regnskabsr, der afsluttedes den 31. december 2014, i alt vžsentligt er lovlige og formelt rigtige. 
The Court concluded that for the 41 agencies, the transactions underlying the annual accounts for the year ended 31 December 2014 were legal and regular in all material respects.
Retten har indfżjet supplerende oplysninger vedrżrende lovligheden og den formelle rigtighed af de transaktioner, der ligger til grund for rsregnskabet for EIT. 
The Court included an emphasis of matter paragraph in relation to the legality and regularity of the transactions underlying the accounts of EIT.
I de tilskudsaftaler, der er undertegnet i medfżr af partnerskabsaftalerne med de tre fżrste "videns-og innovationsfžllesskaber" (VIF'er), er det angivet, at EIT's finansielle bidrag ikke m vžre hżjere end 25 % af en VIF's samlede udgifter de fżrste fem r, fra 1. januar 2010 til 31. december 2014. 
The grant agreements signed under the Framework Partnership Agreements (FPA) with the three first ŇKnowledge and Innovation CommunitiesÓ (KICs) stipulate that the EIT financial contribution may not exceed 3 6 An Emphasis of Matter paragraph is used to draw readersŐ attention to a matter which is not materially misstated in the accounts, but is of such importance that it is fundamental to usersŐ understanding of the accounts.
Bemžrkninger, der ikke drager Rettens erklžringer i tvivl 21. 
Comments not calling the CourtŐs opinions into question 21.
Uden at drage sine erklžringer i tvivl fremsžtter Retten i alt 79 (2013: 97) bemžrkninger vedrżrende 35 agenturer (2013: 35) for at gżre opmžrksom p forhold af betydning og for at ppege, hvor der er behov for forbedringer. 
Without calling its opinions into question, the Court made a total of 79 comments (2013: 97) affecting 35 agencies (2013: 35) to highlight matters of importance and to indicate room for improvement.
Retten fremsžtter bemžrkninger om regnskabernes rigtighed, transaktionernes lovlighed og formelle rigtighed, den interne kontrol, budgetgennemfżrelsen og andre forhold som for eksempel forsvarlig żkonomisk forvaltning. 
Comments were made regarding the reliability of accounts, the legality and regularity of transactions, internal controls, budget implementation and other matters such as sound financial management.
Figur 1 - Antallet af bemžrkninger pr. kategori Kilde: De sžrlige beretninger om agenturernes og organernes rsregnskaber for 2014. 
Chart 1 Đ Number of comments by heading Source: Specific reports on the agencies 2014 annual accounts.
Bilag II er en oversigt over bemžrkningerne vedrżrende de enkelte agenturer og organer. 
An overview of the comments made for each of the agencies is provided in Annex II.
Nedenfor gives et resum af de bemžrkninger, der er hyppigst forekommende og/eller sžrlig relevante. 
A summary of the most frequent comments and/or those comments of particular relevance is provided below.
Bemžrkning om regnskabernes rigtighed 23. 
Comment on the reliability of accounts 23.
Ud over de to supplerende oplysninger, der er nžvnt ovenfor, er der en bemžrkning om regnskabernes rigtighed i relation til Den Europžiske Vžrdipapir-og Markedstilsynsmyndighed (ESMA), som omhandler regnskabsfżringen af indtžgter, der var baseret p overslag og ikke p de faktiske omkostninger. 
In addition to the two emphasis of matter paragraphs previously noted, there was one comment on the reliability of the accounts affecting European Securities and Markets Authority (ESMA) that addresses the disclosure of revenue based on estimated amounts rather than actual amounts.
Bemžrkninger om transaktionernes lovlighed og formelle rigtighed 24. 
Comments on the legality and regularity of transactions 24.
De fem bemžrkninger (2013: syv) i denne kategori berżrer fem agenturer (2013: syv) og har relation til svagheder i udbudsprocedurer med hensyn til klarheden af udbuddenes tekniske specifikationer og rettidigheden af udbuddene, svagheder ved kontrollen af tilskud og overholdelsen af de lovbestemte frister for opkržvning af gebyrer. 
The five comments (2013: seven) in this category affect five agencies (2013: seven) and relate to weaknesses in procurement procedures regarding the clarity of the tender technical specifications and the timeliness of the calls for tender; weaknesses in grant controls and compliance with regulatory dates for the collection of fees.
Bemžrkninger om den interne kontrol 25. 
Comments on internal controls 25.
De syv bemžrkninger (2013: 17) berżrer syv agenturer (2013: 10). 
The seven comments (2013: 17) affect seven agencies (2013: 10).
I to tilfžlde har de relation til svagheder ved kontrollen af tilskud (2013: to) og i et andet tilfžlde til svagheder i kontrollen af aktiver (2013: to). 
In two cases they relate to weaknesses in grant controls (2013: two) and in another case to weaknesses in controls over assets (2013: two); the other comments refer to different internal control shortcomings.
Generelt er der sket en vžsentlig forbedring i den interne kontrol. 
Overall, there has been a significant improvement in internal control.
Antallet af bemžrkninger faldt med mere end 50 %, og der er ingen bemžrkninger i relation til manglende gennemfżrelse af standarderne for intern kontrol. 
Comments decreased by more than 50 % and there are no comments related to non-implementation of internal control standards (ICS).
Bemžrkninger om budgetgennemfżrelsen 26. 
Comments on budget implementation 26.
Bemžrkningen om et hżjt niveau af fremfżrsler af forpligtede bevillinger er fortsat den hyppigst forekommende p dette omrde, og den berżrer 28 (2013: 24) agenturer og organer. 
A high level of carry-overs of committed appropriations remains the most frequent comment in this area and affected 28 agencies (2013: 24).
Et hżjt niveau af fremfżrsler anses normalt for at vžre i strid med budgetprincippet om etrighed og kan vžre et tegn p svagheder i budgetplanlžgningen og -gennemfżrelsen, men det hżje niveau var ofte en konsekvens af begivenheder, der (delvist) l uden for agenturernes og organernes kontrol (f.eks. fakturaer eller omkostningsanmeldelser, der ikke var modtaget ved rets udgang), eller begrundet i aktionernes, udbudsprocedurernes eller projekternes flerrige karakter. 
Although it is usually considered to be at odds with the budgetary principle of annuality and can indicate weaknesses in budget planning and implementation, it often resulted from events (partly) beyond the agenciesŐ control (e.g. invoices or cost declarations that had not been received by the year end) or were justified by the multi-annual nature of operations, procurement procedures or projects. 8 ADB065126EN02-15PP-CH301-15FIN-Synthesis_report_2014-OR.docx 15.9.2015
I otte tilfžlde (2013: syv) blev der konstateret et hżjt niveau af bortfald af bevillinger fremfżrt fra tidligere r. 
High rates of cancellation of carry-overs from previous years were noted in eight cases (2013: seven).
Sdanne bortfald tyder p, at de fremfżrte bevillinger var baseret p for hżjt vurderede behov, eller at de p anden mde ikke var berettigede. 
Such cancellations indicate that the appropriations carried over were made on the basis of over-estimated needs or were otherwise not justified.
Der er tre bemžrkninger om utilstržkkelige forpligtelser (2013: seks) og n bemžrkning om et hżjt niveau af bevillingsoverfżrsler (2013: tre). 
There are three comments on insufficient commitments (2013: six) and one comment on high budget transfers (2013: three).
Andre bemžrkninger 29. 
Other comments 29.
Der er i alt 22 andre bemžrkninger (2013: 22) vedrżrende 17 agenturer og organer (2013: 15), hvoraf syv har relation til forsvarlig żkonomisk forvaltning. 
There was a total of 22 other comments (2013: 22) made in respect of 17 agencies (2013: 15), of which seven relate to matters of sound financial management.
Fire af de syv bemžrkninger har relation til svagheder i indkżbs-og kontraktforvaltningen: der blev akkumuleret vžsentlige generalomkostninger og vžsentlig indtjening; der var utilstržkkelig konkurrence om prisen, fordi der blev lagt alt for stor vžgt p kvalitet; de planlagte ml og aktiviteter var ikke specifikke nok til at berettige indkżbsbeslutningen; der var drlig 9 ADB065126DA02-15PP-CH301-15FIN-Synthesis_report_2014-TR.docx 15.9.2015 
Four of the seven observations related to weaknesses in procurement and contract management: the accumulation of significant overheads and profits; insufficient competition on price due to excessive concentration on quality; planned objective and activities not sufficiently specific to justify the procurement decision; and poor planning to replace an existing contract which affected fair competition.
Under revisionen af et agentur opdagede Retten en fejl i lżnberegningerne, som havde fżrt til, at en ržkke EU-ansatte, som var rekrutteret, fżr 2004-personalevedtžgten trdte i kraft, havde fet for lidt i lżn. 
During the audit of one agency, a miscalculation in salaries, resulting in the underpayment of some EU staff recruited before the application of the 2004 Staff Regulations was detected by the Court.
Efter yderligere kontrol, som blev foretaget p Rettens anmodning, blev det samme problem konstateret i 18 andre agenturer (der var i alt udbetalt ca. 
Following further checks requested by the Court the same problem was found in 18 other agencies (total underpayments some 378 670 euro).
De pgžldende belżb var imidlertid kun vžsentlige i forbindelse med seks agenturer og er sledes kun nžvnt specifikt i de relevante sžrlige rsberetninger. 
However the sums involved were only significant for six agencies and thus specifically mentioned in the relevant SAR.
Agenturerne og PMO er ikke enige om, hvor ansvaret for fejlen ligger. 
A difference of opinion exists between the agencies and the PMO as to where responsibility for the error lies.
Det Europžiske Miljżagentur (EEA) indgik en aftale om backuptjenester med en cloudtjenesteudbyder og anvendte en interinstitutionel kontrakt fra Generaldirektoratet for Informationsteknologi. 
The European Environment Agency (EEA) contracted backup services with a cloud services provider using an inter-institutional contract procured by DIGIT.
Betingelserne i kontrakten sikrer ikke, at De Europžiske Fžllesskabers privilegier og immuniteter, som agenturet er omfattet af, er garanteret, og at bestemmelserne vedrżrende respekt for privatlivet, jf. artikel 7 i Den Europžiske Unions charter om grundlžggende rettigheder, overholdes. 
The conditions of the contract did not ensure that the privileges and immunities of the European Communities, which are applicable to the Agency, were guaranteed, nor that the privacy guarantees granted by Article 7 of the Charter of Fundamental Rights to citizens of the European Union are respected.