natgillin/translations-raw huggingface dataset:
1. 
As in the case of the 'materials' programmes, operations aimed more particularly at the social con¬ sequences of the economic improvements remained limited.
4. 
6. 4. 94 Official Journal of the European Communities No C 97/9 advances deposited at commercial banks only become definitive expenditure within the meaning of the Financial Regulation once they have been used to pay for imports, whereas the interest received should be considered part of the miscellaneous resources allo¬ cated to the programmes, given that the financing agreements provide for them to be attached to the programmes.
1. 5. 
In order for this to be done, the bank statements which are to be forwarded to the Commis (c) sion according to the financing agreements should be available in the EDF's central offices ; this is not usually the case, notwithstanding that there is an instruction issued to the Delegations which has required them to be transferred to the central departrrients since 14 March 1991; no payments had been made against eight programmes (33,68 Mio ECU) : Country Ethiopia (L) Benin Burundi Uganda Mauritius (L) Rwanda Rwanda Trinidad & Tobago (L) Project No.
1. 4. 
ET-046 BEN-050 BU-047 UG-059 MAS-025 RW-028 RW-029 TR-04 Programme Amount Mio ECU 3,85 7,00 0,08 3,75 1,00 9,00 3,00 Country Mali Ethiopia Mauritius Madagascar Mozambique Sierra Leone Sudan Tanzania Zambia Project No. 6-100-39-37-08 6-100-04-20-45 6-100-04-38-24 6-100-60-35-27 6-126-04-07-49 6-100-04-46-13 6-126-04-48-61 6-100-39-50-07 6-100-04-56-30 Programme · Date of financing agreement 28.1.1988 20.2.1991 28.2.1991; 24.11.1988 20.8.1990-12.9.1990 21.6.1989 30.1.1987 % 14% 42% 11% 16% 48% 24% 45% 42% 36% Amount Mio ECU 4,1 13,15 7,70 2,5 30,00 6,00 7,50 3,48 9,50 Sectoral import programme III General import programme SAP II Technical assistance General import programme fertilizer Stone clearing Special import programme (Hydrocarbons) Special import programme (Hydrocarbons) Sectoral import programme (the food industry) 6,00 (L) = Financing by soft loan.
1. 6. 
A revision of the financing agreements would appear to be called for. (d) nine programmes had a payment rate of less than 50 % : Food strategy support programme Sectoral import programme III Stone clearing Industrial inputs Assistance to urban populations in the field of health and housing in Madagascar Sectoral import programme consumer goods Sectoral import programme (Agriculture) Telephone cables Support programme for the agricultural sector Import programme and special debt programme .
6. 4. 
No C 97/10 Official Journal of the European Communities 6. 4.
4. 
Spending in excess of available appropriations 3.14.
5. 
Programmes carried out in the franc area 3.15.
6. 
The programmes carried out in the franc area involved ten countries and amounted to 180,1 Mio ECU; they can be analysed by sector as follows : Sector Mio ECU % Hydrocarbons 99,1 55 3.16.
5. 
In this context and insofar as the counterpart funds are generated quickly, the import programmes give no support to importers but rather provide direct or semi-direct support for the running of the State (2) through the medium of pseudo-counterpart funds in CFA Francs, which was not provided for in the Third Lomé Convention (see 5.20).
4. 
Generally speaking, the transformation of EDF funds into pseudo-counterpart funds often allowed the financing of operations that were not directly eligible under the third Lomé Convention. 4.
1. 4. 
THE FINANCIAL MANAGEMENT OF THE PROGRAMMES 4.1.
4. 
4. 94 Official Journal of the European Communities No C 97/11 should devote greater attention to certain aspects of the management of import programmes.
4. 4. 
4.4.
4. 5. 
4.5.
4. 6. 
No C 97/12 Official Journal of the European Communities 6. 4.
4. 
In Cameroon, the conditions for setting up and depositing the counterpart funds were so vague that by September 1993, five years after the start of the programme, they had still not been deposited in a separate account opened with a financial institution, as required by the financing agreement (see 4.39).
4. 4. 
In Uganda, the payment conditions for the counterpart funds were amended, so that they were paid out directly and in advance (3) This procedure is applicable to purchases to a value of between 300 000 and 500 000 ECU.
4. 6. 
6. 4. 94 Official Journal of the European Communities No C 97/13 by the government, with the result that the Delegation no longer considered it useful to monitor the imports, as it should have done under the terms of the financing agreement.
4. 
The result of this was that all financial control over the programme disappeared (see 4.44).
4. 
Listing the constraints and the risks 4.10.
4. 
4.11.
4. 
In Mozambique, the Commission accurately pin¬ 4.12. pointed the weaknesses of the administration.
4. 4. 
In Ghana, Madagascar, Malawi, Kenya, Uganda and Zambia the Delegations have not always been able to carry out their supervisory tasks properly due to a lack of appropriate resources (suitable staff or competent technical assistance).
4. 6. 
No C 97/14 Official Journal of the European Communities 6. 4.
4. 
Implementation methods and procedures 4.15.
4. 6. 
In fact, as the prices invoiced by the distributors were still those applicable on the date on which the products were delivered, such advances cannot be justified from an economic point of view.
4. 
As the rules governing the choice of procedures to be followed for invitations to tender were not adopted in advance, importers were treated differently from one country to another, as can be seen from the following table: Countrys Benin Ghana Kenya Malawi Mozambique Uganda Zambia Private treaty < 500 < 500 10 to 299 5 to 500 < 25 5 to 19 5 to 19 000 US$ International invitation to tender > 500 > 500 > 500 > 500 nil > 500 nil Competitive tendering thresholds Three bids not required not required 300 to 500 not required 25 to 500 20 to 500 20 to 250 000 US$ ' (000s ofECU) Exclusion nil nil > 10 < 5 none no exclusions < 5000 US$ The procedure initially selected by the Commission Monitoring by the supervisory authorities 4.18.
4. 
In contrast, in Mozambique the 'government authorities granted several importers extended payment deadlines without obtaining the Community's permission in advance (see 4.38 below).
4. 
These delays contributed to the erosion of the value of the counterpart funds (see 4.50 below).
4. 4. 
4. 94 Official Journal of the European Communities No C 97/15 accounts were clearly inadequate, both in the case of foreign currency bank accounts and counterpart fund accounts. Given the lack of technical assistance, examples of ineligible operations were uncovered in greater numbers in Ghana and Benin.
4. 
4.20.
4. 
Some of these agreements did nonetheless run into implementation problems as a result of underestim¬ ation of the constraints. In this respect, the role initially assigned to the central banks (Kenya, Malawi and Uganda) provides a good example (see 4.10 above).
4. 
In most cases, the difficulties were subsequently overcome by using the services of commercial banks or technical assistants. 4.21.
4. 
Implementation of the accompanying measures 4.22.
4. 6. 
No C 97/16 Official Journal of the European Communities 6. 4.
4. 
4.23.
4. 4. 
4.24.
4. 
On the other hand, the domestic sales prices for fertilizers do seem to have been fixed, as agreed, at a level close to the import prices.
4. 
4.25.
4. 6. 
4.26.
4. 
Consultation with the national authorizing officer 4.27.
4. 
In cases where the import programmes ran into problems because the recipient State was not meeting its obligations, the consultation procedures with the national authorizing authority (2) turned out to be rather ineffective.
4. 
In Cameroon, the Delegation refrained for a long time from intervening with the national authorizing authority concerning the creation and use of the counterpart funds, with the result that it was kept at arm's length during the discussions which led to the adoption of the 'performance contracts' concerning the financial rehabilitation of the fertilizer distributors (3) (see 4.39 and 5.9).
4. 
Nor was it possible to obtain from the national authorizing authority proof that the petroleum products supplied had indeed arrived in the country and that they had not been re-sold to a third party (see 4.3).
6. 
(3) SODECOTON and SEMRY (State-owned companies). 6.
4. 4. 
4. 94 Official Journal of the European Communities No C 97/17 all relevant information on the implementation of the programmes, the national authorizing authority only took action after some delay when there was a problem with the dispatch of the legal documents relating to imports financed by the EDF. In Malawi, the national authorizing authority did not succeed in getting the central bank to agree to maintaining price controls on loading, which led to the currency programme, with an unused balance of 3 Mio ECU (see 4.11 above), being frozen.
4. 
The regularity of certain practices 4.30.
4. 
4.31.
4. 
4.33.
4. 4. 
Such a practice, even though not expressly forbidden by the financial regulation (2), would appear not to be in accordance with the principle of prior approval.
4. 6. 
No C 97/18 Official Journal of the European Communities 6. 4.
4. 
94 Inadequacy of the operating framework 4.35.
4. 
The counterpart funds of six of the 15 programmes which were subject to an on-the-spot visit (see 4.19 above) were supposed to have been subject to a management agreement, to be reached between the national authorizing authority and the Commission Delegate.
4. 6. 
4.36.
4. 
4.39.
4. 
4.40.
4. 
4.41.
4. 
4.42.
4. 
(3) This aid is on top of the 190 Mio ZMK (6,2 Mio ECU) withdrawn without authority from the counterpart funds (see 4.29).
4. 6. 
6. 4. 94 Official Journal of the European Communities No C 97/19 receive the advances paid by the EDF.
4. 
4.43.
4. 4. 
In July 1991 an agreement seems to have been reached with the authorities to overcome the problems encountered up to that time. In Uganda, it had been agreed with the national 4.44.
4. 
Whereas in some countries the counterpart funds 4.45. are deposited at commercial banks in interest-bearing accounts, in many other cases these funds are paid into a non-interest-bearing account opened with the central bank.
4. 
4.49.
4. 
(3) National Cereals and Produce Board. ft An audit of this question was financed by the EDF in February 1991.
4. 6. 
No C 97/20 Official Journal of the European Communities 6. 4.
4. 
4.53.
4. 4. 
4.54.
4. 
4.55.
Λογιστική παρακολούθηση των προγραμμάτων 5.3. 
5. SUPERVISION AND EVALUATION OF THE PROGRAMMES application of the procedures planned entails for each body involved.
Αξιολόγηση των πραγματοποιήσεων 5.4. 
Assessment of the results 5.4.
4. 6. 
No C 97/22 Official Journal of the European Communities 6. 4.
6. 
The role of the Delegations in the implementation of the programmes 5.6.
6. 4. 
6. 4. 94 Official Journal of the European Communities No C 97/23 Supervision by the central departments 5.12.
6. 
Instructions governing the import programmes 5.16.
6. 4. 
No C 97/24 Official Journal of the European Communities 6. 4.
Οδηγίες που διέπουν τη σύσταση και την παρακολούθηση των κεφαλαίων υποκατάστασης 5.21. 
Instructions concerning the establishing and monitoring of the counterpart funds 5.21.
4. 6. 
No C 97/26 Official Journal of the European Communities 6. 4.
4. 
5.34.
6. 
The economic study is very general in nature and does-not make it possible to assess the consequences of discarding those options which had initially been selected, such as support for the construction of subsidized housing. More generally, the report 'makes little contribution to an assessment of the reasons why the system for managing the counterpart funds does not work satisfactorily. ft SOTESA study.
6. 
6. 5.
5.41. 
Experience thus shows that bringing together the financial audit and the appraisal of the extent to which the objectives of the programme have been attained within the framework of one consultant's contract all too often results in one of these two aspects being given preference over another.
6. 4. 
No C 97/28 Official Journal of the European Communities 6. 4.
4. 
5.44.
6. 
It was not possible at the time for the appraisal department to correct the presentational faults of the report.
6. 
CONCLUSION 6.1.
6. 
The resources mobilized for the import programmes 6.2. totalled 846 Mio ECU on 31 December 1991 (3.1).
6. 
6.3.
4. 4. 
The result is a plethora of individual systems which do not lend themselves to overall supervision (4.34 to 4.36).
6. 4. 
6.4.
4. 
6. 4. 94 Official Journal of the European Communities No C 97/29 which the timetable for implementing the sixth EDF apparently did not allow.
4. 
Going through importers makes it possible for the EDF to supply the recipient State with the resources it needs to finance its budgetary expenditure and which it cannot obtain directly (4.53 to 4.56).
4. 
Although the Council recommended that import programmes should be integrated with measures already being implemented as part of the indicative programmes (2.9-b/c), in four of the ten countries where on-the-spot audits were carried out programmes had been implemented in areas outside the sectors covered by aid from the sixth EDF (4.3), since the sectors in question had not been able to take up appropriations quickly enough.
4. 
In five other cases, needs were assessed too hastily, which resulted in programmes being implemented with considerable delays (4.4 and 4.5).
4. 
6.1 1. Although, in accordance with the terms of the sixth EDF, the objectives of programmes should be precisely defined and quantified in the financing agreements, such agreements have all too often been vaguely worded without there being any quantification (4.7 and 4.8).
4. 
Furthermore, provisions other than those of the financing agreements have been implemented on several occasions (4.9), which has not only reduced the impact of the EDF Committee's opinions, but, for the ACP countries, has also reduced the value of commitments made as part of the financing agreements.
4. 
In this way, resources could be mobilized more effectively and audit procedures limited in accordance with the risks actually run (4.10 to 4.14). 6.13.
6.13. 
With regard to imports of oil and natural gas (152 Mio ECU), advance payments amounting to 60 % of the value of the contracts were made to suppliers while, at the same time, the suppliers in question were guaranteed the price obtaining on the day the products were delivered.
4. 
This practice, which is due to regulations being applied carelessly, should cease, since it is an unnecessary imposition on EDF funds (4.15).
4. 
6.14.
4. 
In four of the countries visited, the implementation of the 'currency' programmes was being hampered by inappropriate competition rules which acted as an incentive for importers to divide up their transactions, thus resulting in a needless increase in the burden of adminis¬ trative monitoring (4.16).
4. 
In such cases, it would have been preferable to make greater use of the mobilization procedure for programmes on a sector-by-sector basis (4.20 and 4.21).
4. 
As the procedure for monitoring the particular conditions of the financing agreements has often been worded too generally, the procedure in question has, in practice, proved difficult to implement and its effectiveness cannot be established (4.22 to 4.29).
4. 
The practices in question concern increases in the ceilings of the financing agreements, the release of successive tranches for the various programmes and the granting of approval 'for the purpose of regularizing the situation' (4.30 to 4.33). '
6.18. 
Moreover, such an advantage is likely to distort competition and to run counter to attempts to liberalize trade.
4. 
No C 97/30 Official Journal of the European Communities 6. 4.
4. 
94 importers, in others it has tolerated excessive delays (4.37 to 4.40).
4. 
In six countries, the combination of delays in depositing the counterpart funds with the omission of interest received in Europe and the non-use of funds available has led to losses of value in deposits in local currency which may be estimated to amount to tens of millions of ECUs (4.42 to 4.44 and 4.49).
Η νέα πολιτική αξιολόγησης που εφαρμόζει η Γενική Διεύθυνση θα εξασφαλίσει τη μεγαλύτερη συνάφεια των προσεγγίσεων, του χρονοδιαγράμματος των μελετών και της ποιότητας των εκθέσεων. 
There will be a tightening-up of approach, scheduling of studies and quality of reports under the DG's new evaluation policy.
Ο δημοσιονομικός έλεγχος που δεν υπάγεται πλέον στην αρμοδιότητα της υπηρεσίας αξιολογήσεων, θα είναι διαθέσιμος κατά τις αξιολογήσεις. 6.28. (βλέπε σημείο 5.42 5.44). i 
Financial audits are no longer the responsibility of the Evaluation Unit and will be available for evaluation, 6.28. (see 5.42-5.44).
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