natgillin/translations-raw huggingface dataset:
This slows up decision making, including decisions on the release of funds to the EUAM. 
This slows up decision making, including decisions on the release of funds to the EUAM.
The Council Secretariat which services the Presidency and the Wotking Party performs a purely administrative function. '···.·..-63. 
The Council Secretariat which services the Presidency and the Wotking Party performs a purely administrative function. '···.·..-63.
When the , Administration presented the EUAM strategy document to the Presidency in July 1995 it was not even discussed by the Working. 
When the , Administration presented the EUAM strategy document to the Presidency in July 1995 it was not even discussed by the Working.
Party, and the Administrator received no feedback on it. 
Party, and the Administrator received no feedback on it.
This document provides a most useful elaboration in practical and concrete terms of what the Administration intended to achieve under the Memorandum of Understanding. 
This document provides a most useful elaboration in practical and concrete terms of what the Administration intended to achieve under the Memorandum of Understanding.
In practice, it is the 'service in the Commission responsible for CFSP matters which is the most involved in day-to-day contact with the EUAM. 
In practice, it is the 'service in the Commission responsible for CFSP matters which is the most involved in day-to-day contact with the EUAM.
However, the. powers of the Commission in implementing a CFSP joint action are much narrower than those which it exercises when implementing non-CFSP matters, being essentially limited to tasks of budgetary execution. ^ 65. 
However, the. powers of the Commission in implementing a CFSP joint action are much narrower than those which it exercises when implementing non-CFSP matters, being essentially limited to tasks of budgetary execution. ^ 65.
Delays in the transfer of funds to the EUAM have been experienced throughout its existence. 
Delays in the transfer of funds to the EUAM have been experienced throughout its existence.
At 31 December 1994, ECU 4,9 million, representing 15,2% of EUAM's. 
At 31 December 1994, ECU 4,9 million, representing 15,2% of EUAM's.
1994 budget, was unpaid by France and the United Kingdom, out of the ECU 17 million that was to be paid by the Member States (21). 
1994 budget, was unpaid by France and the United Kingdom, out of the ECU 17 million that was to be paid by the Member States (21).
66. . 
66. .
In addition, the procedure adopted by the Council for releasing funds to the EUAM, and the way in which the Commission implemented this was needlessly complex, and led to cash flow problems. 
In addition, the procedure adopted by the Council for releasing funds to the EUAM, and the way in which the Commission implemented this was needlessly complex, and led to cash flow problems.
Thus, for the 1995 budget, entirely financed by the Community, the Council released the funds iri three tranches. 
Thus, for the 1995 budget, entirely financed by the Community, the Council released the funds iri three tranches.
The Commission then transferred the funds in three stages, based on Commission procédures normally applied to individual 'projects. 
The Commission then transferred the funds in three stages, based on Commission procédures normally applied to individual 'projects.
Thus, in effect, the Commission split the 1995 budget of the EUAM into three parts and treated each of them as though it was a separate project. 
Thus, in effect, the Commission split the 1995 budget of the EUAM into three parts and treated each of them as though it was a separate project.
As the EUAM had to report to the Commission on how it had utilized the advances against each corresponding tranche of the budget, it devoted a considerable part of its limited staff resources in the Department of Finance and Taxes to allocate actual expenditure accordingly. 
As the EUAM had to report to the Commission on how it had utilized the advances against each corresponding tranche of the budget, it devoted a considerable part of its limited staff resources in the Department of Finance and Taxes to allocate actual expenditure accordingly.
A consequence of this procedure was · that the EUAM requested the first advances of the second and' (2I) The last payment in respect of 1994 was received by the EUAM on 2 March 1995, There were some errors in Member States' transfers (Belgium underpaid while Ireland and Spain overpaid). 
A consequence of this procedure was · that the EUAM requested the first advances of the second and' (2I) The last payment in respect of 1994 was received by the EUAM on 2 March 1995, There were some errors in Member States' transfers (Belgium underpaid while Ireland and Spain overpaid).
Observations management on central . decision making and 61. 
Observations management on central . decision making and 61.
Shortcomings in the decision-making structures and procedures for CFSP Joint Actions in general, and for the Joint Action in Mostar in particular have adversely affected the implementation of the Joint Action, and the internal functioning of the EUAM, in particular in the financial area. 
Shortcomings in the decision-making structures and procedures for CFSP Joint Actions in general, and for the Joint Action in Mostar in particular have adversely affected the implementation of the Joint Action, and the internal functioning of the EUAM, in particular in the financial area.
Central decision making and management 62. 
Central decision making and management 62.
The six-monthly rotation · Γη the Council Presidency is, unfortunately^ ill-adapted to the need for -continuity in management of a Joint Action such as . 
The six-monthly rotation · Γη the Council Presidency is, unfortunately^ ill-adapted to the need for -continuity in management of a Joint Action such as .
Mostar. 
Mostar.
The personnel responsible for the ultimate décisions and 'their execution change every six months, and, as is normal with the functioning of the Presidency of the Council, the apparatus shifts from one Member State capital to another as the Presidency rotates. 
The personnel responsible for the ultimate décisions and 'their execution change every six months, and, as is normal with the functioning of the Presidency of the Council, the apparatus shifts from one Member State capital to another as the Presidency rotates.
The ad hoc Working Party also has not provided a suitable^ permanent structure for the overall supervision of the Joint Action. 
The ad hoc Working Party also has not provided a suitable^ permanent structure for the overall supervision of the Joint Action.
The officials that make up the Working Party have this amongst many other responsibilities. 
The officials that make up the Working Party have this amongst many other responsibilities.
Examination of the minutes of the meetings show that frequently decisions are carried over from one meeting to the next, reflecting the need to refer back . to Member (20) Report of the Committee on Budgets on the financing of the Common Foreign 'and Security Policy 18 October 1994. 
Examination of the minutes of the meetings show that frequently decisions are carried over from one meeting to the next, reflecting the need to refer back . to Member (20) Report of the Committee on Budgets on the financing of the Common Foreign 'and Security Policy 18 October 1994.
Report of the ad hoc mission of the Budgets Committee and the Budgetary Control Committee of the European Parliament to Mostar, 26 to 29 March 1995 (rapporteurs Mme E. Muller and M. Joan Colom i Naval) (ref). 
Report of the ad hoc mission of the Budgets Committee and the Budgetary Control Committee of the European Parliament to Mostar, 26 to 29 March 1995 (rapporteurs Mme E. Muller and M. Joan Colom i Naval) (ref).
No C 287/10 LUD Official Journal of the European Communities 30. 
No C 287/10 LUD Official Journal of the European Communities 30.
96 third tranches of. the 1995 budget, so that it could commit new projects and obtain funds, before justifying the use of the first advance for the first tranche. 
96 third tranches of. the 1995 budget, so that it could commit new projects and obtain funds, before justifying the use of the first advance for the first tranche.
At the time of the second audit visit in October 1995, the EUAM's total bank balance amounted to DM 2,1 million, whereas its normal spending rate was DM 1,1 million per week. 
At the time of the second audit visit in October 1995, the EUAM's total bank balance amounted to DM 2,1 million, whereas its normal spending rate was DM 1,1 million per week.
As . a result the EUAM. was temporarily holding back payments due to its suppliers. 
As . a result the EUAM. was temporarily holding back payments due to its suppliers.
Similar cash flow difficulties occurred in July 1995. 
Similar cash flow difficulties occurred in July 1995.
The auditors pointed out to the EUAM and the Commission that the procedures being followed were unnecessarily complex and did not improve financial control over the EUAM's budgetary execution. 
The auditors pointed out to the EUAM and the Commission that the procedures being followed were unnecessarily complex and did not improve financial control over the EUAM's budgetary execution.
As a consequence, it was decided to simplify procedures by regarding all three budget years (1994, 1995 and 1996) as one continuous project. 
As a consequence, it was decided to simplify procedures by regarding all three budget years (1994, 1995 and 1996) as one continuous project.
Observations concerning financial management of the EUAM 69. 
Observations concerning financial management of the EUAM 69.
At the level of the EUAM a number of internal control weaknesses, some of which were relatively serious, were found to exist. 
At the level of the EUAM a number of internal control weaknesses, some of which were relatively serious, were found to exist.
The underlying reasons for these can be traced back tó the shortcomings in the way in which the EUAM was established. 
The underlying reasons for these can be traced back tó the shortcomings in the way in which the EUAM was established.
Firstly, the EUAM did not have from the outset a set of standard operating procedures in the area of financial management (defined purchasing and market testing procedures, procedures for the authorization and commitment of expenditure, payment procedures, cash handling procedures, etc). 
Firstly, the EUAM did not have from the outset a set of standard operating procedures in the area of financial management (defined purchasing and market testing procedures, procedures for the authorization and commitment of expenditure, payment procedures, cash handling procedures, etc).
The financial management expertise within the individual departments was generally weak. 
The financial management expertise within the individual departments was generally weak.
The EUAM organization structure does not provide for an independent financial controller in the sense of Community budget rules. 
The EUAM organization structure does not provide for an independent financial controller in the sense of Community budget rules.
There was initially, however, a separation of functions between those responsible for , authorizing expenditure (the Administrator, or operational Department Heads, depending on the level or political importance of the expenditure), and those responsible for checking supporting documentation, that funds are available and that either an order can be committed or a payment made (either the Head or Deputy Head,of Finance). 
There was initially, however, a separation of functions between those responsible for , authorizing expenditure (the Administrator, or operational Department Heads, depending on the level or political importance of the expenditure), and those responsible for checking supporting documentation, that funds are available and that either an order can be committed or a payment made (either the Head or Deputy Head,of Finance).
Following the Court's first visit in July 1995 a recommendation was made to the EUAM and to the Council to reinforce the internal control functions of the EUAM by establishing two new posts. 
Following the Court's first visit in July 1995 a recommendation was made to the EUAM and to the Council to reinforce the internal control functions of the EUAM by establishing two new posts.
These were a budget manager who would take.over responsibility for| checking the availability of funds prior to committing expenditure and making payments, as well as budget reporting and an internal auditor/evaluation officer, who would check the functioning of procedures within the departments, and evaluate the progress of departments towards their objectives. 
These were a budget manager who would take.over responsibility for| checking the availability of funds prior to committing expenditure and making payments, as well as budget reporting and an internal auditor/evaluation officer, who would check the functioning of procedures within the departments, and evaluate the progress of departments towards their objectives.
The budget manager was appointed in October' 1995, but the internal auditor/evaluation officer had still not been identified at the end of 1995. 
The budget manager was appointed in October' 1995, but the internal auditor/evaluation officer had still not been identified at the end of 1995.
The ability of the EUAM to manage and control its funds in a satisfactory manner has been seriously hindered by the lack of appropriate financial and management accounting tools, capable of recording properly the EUAM's financial operations and generating accounts along with meaningful management information. 
The ability of the EUAM to manage and control its funds in a satisfactory manner has been seriously hindered by the lack of appropriate financial and management accounting tools, capable of recording properly the EUAM's financial operations and generating accounts along with meaningful management information.
When the EUAM was established neither the Council nor the' Commission provided it with appropriate tools. 
When the EUAM was established neither the Council nor the' Commission provided it with appropriate tools.
It was not a simple task for the AM individuals recruited to the EUAM to find and set up appropriate systems in the short term. 
It was not a simple task for the AM individuals recruited to the EUAM to find and set up appropriate systems in the short term.
The first attempt, based on an accounting package used in the Commission delegations, was unsuccessful as the software was unsuitable for the EUAM's needs. 
The first attempt, based on an accounting package used in the Commission delegations, was unsuccessful as the software was unsuitable for the EUAM's needs.
By the time a second, more suitable package had been found for the financial accounts, there was a large backlog of operations to be checked and entered into the system which took until July 1995 to achieve. 
By the time a second, more suitable package had been found for the financial accounts, there was a large backlog of operations to be checked and entered into the system which took until July 1995 to achieve.
This accounting package has some shortcomings, the most notable of which' is that it cannot be used to generate directly budget reports in the 'format required. 
This accounting package has some shortcomings, the most notable of which' is that it cannot be used to generate directly budget reports in the 'format required.
The EUAM employed consultants in mid 1995 to develop a budget reporting system, but the results were. not entirely successful: what was proposed required an unrealistic volume of work each month, with laborious reconciliation exercises between the budget reports and the financial accounts. 
The EUAM employed consultants in mid 1995 to develop a budget reporting system, but the results were. not entirely successful: what was proposed required an unrealistic volume of work each month, with laborious reconciliation exercises between the budget reports and the financial accounts.
The budget manager appointed in October 1995 has, however, been successful in making the system work. 
The budget manager appointed in October 1995 has, however, been successful in making the system work.
Secondly, the Department of Finance and Taxes .71, had insufficient capacity and authority to ensure that the other departments followed procedures and carried out proper control checks prior to authorizing and submitting payment requests. 
Secondly, the Department of Finance and Taxes .71, had insufficient capacity and authority to ensure that the other departments followed procedures and carried out proper control checks prior to authorizing and submitting payment requests.
There was a tendency for the individual department heads to work independently, with their own procedures. 
There was a tendency for the individual department heads to work independently, with their own procedures.
Thirdly, the problems that arose from this were exacerbated by the shortage of staff resources in the Finance and Taxes Department at the start. 
Thirdly, the problems that arose from this were exacerbated by the shortage of staff resources in the Finance and Taxes Department at the start.
The Deputy : Head of-Finance, who was responsible for ensuring financial accounting and budgetary' reporting, was not appointed until two and a half months after the start of .operations. 
The Deputy : Head of-Finance, who was responsible for ensuring financial accounting and budgetary' reporting, was not appointed until two and a half months after the start of .operations.
By' that time the. individual departments had already started to do things in their own ways, which were not always correct or consistent one with another. 30. 
By' that time the. individual departments had already started to do things in their own ways, which were not always correct or consistent one with another. 30.
9. 96 EN Official Journal of the European Communities No C 287/11 .76. 
9. 96 EN Official Journal of the European Communities No C 287/11 .76.
The weaknesses in internal control procedures of 79. 
The weaknesses in internal control procedures of 79.
Checks on a statistical sample of payments the EUAM led to a number of unsatisfactory practices. 
Checks on a statistical sample of payments the EUAM led to a number of unsatisfactory practices.
Amongst the most serious of these was the way in which . cash was handled. 
Amongst the most serious of these was the way in which . cash was handled.
The situation in Mostar, particularly during the first year of the EUAM's mandate, was such that many operations had to be paid for in cash. 
The situation in Mostar, particularly during the first year of the EUAM's mandate, was such that many operations had to be paid for in cash.
Cash payments amounted to about 30 % of total payments in 1994 and 1995 together. 
Cash payments amounted to about 30 % of total payments in 1994 and 1995 together.
Substantial amounts of cash were, therefore, handled on a daily basis. 
Substantial amounts of cash were, therefore, handled on a daily basis.
While there were some weaknesses in the EUAM's procedures, those of the WEU police were most unsatisfactory. 
While there were some weaknesses in the EUAM's procedures, those of the WEU police were most unsatisfactory.
Large volumes - up to DM 500 000 were transported by the Police Paymaster on his own, in a' camera bag. 
Large volumes - up to DM 500 000 were transported by the Police Paymaster on his own, in a' camera bag.
Cash books ' were not written up in a timely manner, and suppliers were not always required to sign for receipt of cash. 
Cash books ' were not written up in a timely manner, and suppliers were not always required to sign for receipt of cash.
Unfortunately, the EUAM did not provide funds to the WEU police on an imprest basis. 
Unfortunately, the EUAM did not provide funds to the WEU police on an imprest basis.
If it had, the WEU police would have had to tighten up their procedures. 
If it had, the WEU police would have had to tighten up their procedures.
When reconciling the 1994 and 1995 cash advances ' made by the EUAM to the WEU police, it was found that apparently the EUAM had paid out in cash DM 582 000 (ECU 309 000) more than the WEU police had recorded as having received. 
When reconciling the 1994 and 1995 cash advances ' made by the EUAM to the WEU police, it was found that apparently the EUAM had paid out in cash DM 582 000 (ECU 309 000) more than the WEU police had recorded as having received.
The EUAM is still investigating this. 
The EUAM is still investigating this.
A cash count revealed cash in hand at DM 19 000 higher than book cash. 
A cash count revealed cash in hand at DM 19 000 higher than book cash.
The Court did not identify anything to indicate that cash had been misappropriated, but it is clearly most unsatisfactory that such differences should arise. 
The Court did not identify anything to indicate that cash had been misappropriated, but it is clearly most unsatisfactory that such differences should arise.
At the time of the second audit visit the WEU police was taking steps to improve its financial management in general and its cash management in particular. 
At the time of the second audit visit the WEU police was taking steps to improve its financial management in general and its cash management in particular.
If the WEU Police are to operate as a semi-autononious -financial unit, funds should only be provided from the EUAM on an imprest basis. 
If the WEU Police are to operate as a semi-autononious -financial unit, funds should only be provided from the EUAM on an imprest basis.
Some of the practices used by departments for ordering supplies, testing the market, and negotiating prices with contractors departed from best practice, and there were differences in the ways that the different departments dealt with the same suppliers. 
Some of the practices used by departments for ordering supplies, testing the market, and negotiating prices with contractors departed from best practice, and there were differences in the ways that the different departments dealt with the same suppliers.
However, while this situation was not ideal, during the audit no important cases were identified where the EUAM had lost money as a result. 
However, while this situation was not ideal, during the audit no important cases were identified where the EUAM had lost money as a result.
The Reconstruction Department decided to use a procurement agency to purchase vehicles and equipment for the water companies at the end of 1994, and for the plant hire agency in mid 1995. 
The Reconstruction Department decided to use a procurement agency to purchase vehicles and equipment for the water companies at the end of 1994, and for the plant hire agency in mid 1995.
This was a potentially cost effective way of proceeding, but there was insufficient monitoring of the actual costs incurred, on the 1994. purchases. 
This was a potentially cost effective way of proceeding, but there was insufficient monitoring of the actual costs incurred, on the 1994. purchases.
As rapid procurement was required, orders were placed on the basis of estimated prices and charges, amounting to DM 627 159. 
As rapid procurement was required, orders were placed on the basis of estimated prices and charges, amounting to DM 627 159.
The actual prices invoiced to the EUAM's account with the procurement agency were DM 704 475, i.e. an increase of. 
The actual prices invoiced to the EUAM's account with the procurement agency were DM 704 475, i.e. an increase of.
12%, and in excess of the authorized amount. 
12%, and in excess of the authorized amount.
Finance and Taxes A few cases of double payments in the EUAM and the WEU police occured as a result. 
Finance and Taxes A few cases of double payments in the EUAM and the WEU police occured as a result.
None of them were for large amounts, and most were detected by the Department of Finance and Taxes' own internal checks, and recoveries made. · ' ' . r 
None of them were for large amounts, and most were detected by the Department of Finance and Taxes' own internal checks, and recoveries made. · ' ' . r