natgillin/translations-raw huggingface dataset:
At the same time, irrespective of the necessary slight variations from one programmé to another and the caution imposed by the lack of distance, the impact of the funded projects appears overall to be low in quantitative terms and difficult to evaluate in terms of quality. 
At the same time, irrespective of the necessary slight variations from one programmé to another and the caution imposed by the lack of distance, the impact of the funded projects appears overall to be low in quantitative terms and difficult to evaluate in terms of quality.
This situation is not, however, attributable solely to the network managers. 
This situation is not, however, attributable solely to the network managers.
The inherent weaknesses in the design of the programmes and the unsuitability of the monitoring and management facilities installed by the Commission and ARTM are also at fault. 
The inherent weaknesses in the design of the programmes and the unsuitability of the monitoring and management facilities installed by the Commission and ARTM are also at fault.
Results of audits at network head offices Findings concerning financial and accounting matters 87. 
Results of audits at network head offices Findings concerning financial and accounting matters 87.
In addition to stipulating that the budget on which it is based is to be adhered to, the contract concluded between the Commission, the ARTM and every network coordinator: (a) sets out the principle that the project is to be co-financed by the Commission and the members of the network; (b) specifies that a special bank account is to be opened for the network; . (c) provides that the accounts for the project are to be separate and in accordance with the standards laid down by ARTM; * 
In addition to stipulating that the budget on which it is based is to be adhered to, the contract concluded between the Commission, the ARTM and every network coordinator: (a) sets out the principle that the project is to be co-financed by the Commission and the members of the network; (b) specifies that a special bank account is to be opened for the network; . (c) provides that the accounts for the project are to be separate and in accordance with the standards laid down by ARTM; *
No C 240/14 EN Official Journal of the European Communities 19. 8. 
No C 240/14 EN Official Journal of the European Communities 19. 8.
96 (d) states that supporting documents are to be kept for a period of five years; (e) specifies that a set of financial statements is to be annexed to the progress reports. 'of the subsidized project 'could not be singled out in the general accounts of the coordinating body, or were absent from them if they had been settled from another network member's funds. 
96 (d) states that supporting documents are to be kept for a period of five years; (e) specifies that a set of financial statements is to be annexed to the progress reports. 'of the subsidized project 'could not be singled out in the general accounts of the coordinating body, or were absent from them if they had been settled from another network member's funds.
There were five cases MED-Campus 33, MED-Invest A3.09, MED-Campus 25, MED-Campus 126 the financial documents on which the Commitment Committee bases its decisions are worthless in the strict accounting sense and offer no guarantee of reliability. 
There were five cases MED-Campus 33, MED-Invest A3.09, MED-Campus 25, MED-Campus 126 the financial documents on which the Commitment Committee bases its decisions are worthless in the strict accounting sense and offer no guarantee of reliability.
It is also clear that the responsible staff of the Commission and ARTM were not aware of this. 
It is also clear that the responsible staff of the Commission and ARTM were not aware of this.
In the extreme case of the MED Campus 33 network, the coordinator not only did not keep the supporting documents, he did not keep any accounts either. 
In the extreme case of the MED Campus 33 network, the coordinator not only did not keep the supporting documents, he did not keep any accounts either.
The obligations associated with the principle that projects are to be co-financed by the Commission and the members of the networks have been widely disregarded. 
The obligations associated with the principle that projects are to be co-financed by the Commission and the members of the networks have been widely disregarded.
The Annexes to the first contracts were particularly clear on this point. 
The Annexes to the first contracts were particularly clear on this point.
Before it paid the second instalment of the Community subsidy to-the networks, ARTM was to check that the coordinator had mobilized the material, human and financial resources required of each member of the network('). 
Before it paid the second instalment of the Community subsidy to-the networks, ARTM was to check that the coordinator had mobilized the material, human and financial resources required of each member of the network(').
Checks by the Court showed mat none of the MED-Campus networks was in a position to produce a decision of the board of directors concerning a subsidy award, still less by the coordinator organization or the other network members. 
Checks by the Court showed mat none of the MED-Campus networks was in a position to produce a decision of the board of directors concerning a subsidy award, still less by the coordinator organization or the other network members.
As regards MED-Urbs, only one of the coordinating authorities, the town of Belfort, was able to produce to the Court the minutes of the municipal council meeting awarding a subsidy specifically to the MED-Urbs 31 network. 
As regards MED-Urbs, only one of the coordinating authorities, the town of Belfort, was able to produce to the Court the minutes of the municipal council meeting awarding a subsidy specifically to the MED-Urbs 31 network.
In practice, therefore, the participation of network members has usually been confined to providing material resources and making direct payment for some expenditure items. 
In practice, therefore, the participation of network members has usually been confined to providing material resources and making direct payment for some expenditure items.
In the case of the latter it subsequently transpired that the amounts could not be verified because the network coordinators did not have the supporting documents for the amounts declared and were unable to obtain them from their associates. 
In the case of the latter it subsequently transpired that the amounts could not be verified because the network coordinators did not have the supporting documents for the amounts declared and were unable to obtain them from their associates.
As a result, the European Community is^usually the only backer. 
As a result, the European Community is^usually the only backer.
When confronted with this situation, the managers at ARTM and the Commission elected to amend the specimens of subsequent contracts to make the co-financing obligation more vague, instead of requiring network coordinators to fulfil their contractual obligations. 
When confronted with this situation, the managers at ARTM and the Commission elected to amend the specimens of subsequent contracts to make the co-financing obligation more vague, instead of requiring network coordinators to fulfil their contractual obligations.
In so doing, they abandoned one of the concepts on which the creation of the MED programmes was based. 
In so doing, they abandoned one of the concepts on which the creation of the MED programmes was based.
An analysis of financial flows even indicates that for some projects the EC contribution was higher than the real ' financial outflows (MED-Campus 25, 95, 126, MED-Urbs 34 and MED-Media 6).. 
An analysis of financial flows even indicates that for some projects the EC contribution was higher than the real ' financial outflows (MED-Campus 25, 95, 126, MED-Urbs 34 and MED-Media 6)..
Ineligibility of some expenditure 97. 
Ineligibility of some expenditure 97.
Among the Court's findings there were certain elements that were systematic whilst others concerned only a small number of networks. 
Among the Court's findings there were certain elements that were systematic whilst others concerned only a small number of networks.
The following examples are in the first category. (') Article 3 of Annex 1 of Title II. 
The following examples are in the first category. (') Article 3 of Annex 1 of Title II.
These' requirements had been substantially ignored by 88. networks. 
These' requirements had been substantially ignored by 88. networks.
In spite of some rare exceptions (MED-Avicenne 126, MED-Invest B.201, MED-Urbs 3, MED-Media 5 and 6), networks on the whole did not keep separate accounts for projects. 
In spite of some rare exceptions (MED-Avicenne 126, MED-Invest B.201, MED-Urbs 3, MED-Media 5 and 6), networks on the whole did not keep separate accounts for projects.
The transactions pertaining to the implementation and MED-Campus 179 produced for inspection. ' where no accounts could be 89. 
The transactions pertaining to the implementation and MED-Campus 179 produced for inspection. ' where no accounts could be 89.
There were similar findings regarding the opening of a special bank account. 
There were similar findings regarding the opening of a special bank account.
In reality this obligation was respected only by those networks which subcontracted project management to an outside organization (usually a non-profit making body). 
In reality this obligation was respected only by those networks which subcontracted project management to an outside organization (usually a non-profit making body).
In the case of the MED-Urbs 39/40 network, the bank account was opened in a country' other than that of the coordinator, contrary to the provisions of the contract. 
In the case of the MED-Urbs 39/40 network, the bank account was opened in a country' other than that of the coordinator, contrary to the provisions of the contract.
In addition, there were found to be several instances where the funds had been transferred to a bank account that had been opened in the name of the project leader and to which he had unrestricted access (MED-Campus 126,. 
In addition, there were found to be several instances where the funds had been transferred to a bank account that had been opened in the name of the project leader and to which he had unrestricted access (MED-Campus 126,.
MED-Campus 179 and MED-Media 6). 
MED-Campus 179 and MED-Media 6).
As regards thè possibility of delegating management from the coordinator to an outside organization, in at least one case, that of the MED-Urbs 01 network, the conditions laid down by national jurisprudence to qualify the practice followed by senior staff of the management association had, in fact, been satisfied. 
As regards thè possibility of delegating management from the coordinator to an outside organization, in at least one case, that of the MED-Urbs 01 network, the conditions laid down by national jurisprudence to qualify the practice followed by senior staff of the management association had, in fact, been satisfied.
Furthermore, none of the networks selected for the sample were able to provide supporting documents for all the refund applications submitted to ARTM. 
Furthermore, none of the networks selected for the sample were able to provide supporting documents for all the refund applications submitted to ARTM.
Finally, several wrong entries in the accounts were made. 
Finally, several wrong entries in the accounts were made.
Fees for the MED-Media 29 and MED-Urbs 39/40 networks had been entered as staff expenditure, as had travel expenses and subsistence allowances for the latter network. 
Fees for the MED-Media 29 and MED-Urbs 39/40 networks had been entered as staff expenditure, as had travel expenses and subsistence allowances for the latter network.
In the case of MED-Urbs 30, some of the costs resulting from extensive use of consultants were accounted for as personnel expenditure. 
In the case of MED-Urbs 30, some of the costs resulting from extensive use of consultants were accounted for as personnel expenditure.
This had the effect of seriously understating the amount of expenditure on external consultants: when the amount of ECU 33 495 wrongly charged as personnel expenses is added to the ECU 55 807 correctly declared as expenditure on external consultants, the total actually spent under this heading accounts for 22,6% of the total budget for the network. ' 
This had the effect of seriously understating the amount of expenditure on external consultants: when the amount of ECU 33 495 wrongly charged as personnel expenses is added to the ECU 55 807 correctly declared as expenditure on external consultants, the total actually spent under this heading accounts for 22,6% of the total budget for the network. '
From the above it is apparent not only that the obligations specified in the contracts signed with ARTM have been widely disregarded by the networks, but also that 
From the above it is apparent not only that the obligations specified in the contracts signed with ARTM have been widely disregarded by the networks, but also that
19. 8. 96 ΓΕΝΗ Official Journal of the European Communities No C 240/15 Reimbursement of staff expenditure 98. 
19. 8. 96 ΓΕΝΗ Official Journal of the European Communities No C 240/15 Reimbursement of staff expenditure 98.
In the context of the MED-Urbs programme local authorities were systematically submitting to ARTM for refund amounts corresponding to the time that their officials and similar staff had spent on implementing the project. 
In the context of the MED-Urbs programme local authorities were systematically submitting to ARTM for refund amounts corresponding to the time that their officials and similar staff had spent on implementing the project.
The work done by such staff is part of the responsibilities of the authority by which they are employed and is covered by its administrative budget. 
The work done by such staff is part of the responsibilities of the authority by which they are employed and is covered by its administrative budget.
Although it is conceivable that the Commission might bear part of the cost of additional remuneration as an incentive to staff or to facilitate the recruitment of extra staff so as to cope with an increased workload, declarations for reimbursement, in full, for time spent by national officials must be considered ineligible for Community funding. . 
Although it is conceivable that the Commission might bear part of the cost of additional remuneration as an incentive to staff or to facilitate the recruitment of extra staff so as to cope with an increased workload, declarations for reimbursement, in full, for time spent by national officials must be considered ineligible for Community funding. .
Since the authorities concerned were unable to produce any record of authorization for the payment of extra remuneration or the recruitment of the staff assigned to the project, it may be deduced that the Community refunds were, in fact, used to refinance the budgets of the network members concerned. . 
Since the authorities concerned were unable to produce any record of authorization for the payment of extra remuneration or the recruitment of the staff assigned to the project, it may be deduced that the Community refunds were, in fact, used to refinance the budgets of the network members concerned. .
In this connection, the Court recalls that . in September 1992, in the context of the European Regional Development Fund (ERDF), the Commission issued a manual of financial procedures, setting out the principles behind Community co-financing of inter-regional coopera¬ tion. 
In this connection, the Court recalls that . in September 1992, in the context of the European Regional Development Fund (ERDF), the Commission issued a manual of financial procedures, setting out the principles behind Community co-financing of inter-regional coopera¬ tion.
In that document, in the second sentence of Section 4.2, the Commission stated that the European Community does not take into account as eligible expenditure for co-financing capital expenditure (purchases of machinery, furniture, etc.) or the salaries of permanent officials or staff of local authorities or other organizations. . . 
In that document, in the second sentence of Section 4.2, the Commission stated that the European Community does not take into account as eligible expenditure for co-financing capital expenditure (purchases of machinery, furniture, etc.) or the salaries of permanent officials or staff of local authorities or other organizations. . .
Absence of supporting documents 101. 
Absence of supporting documents 101.
In 1 6 of the 32 transactions selected for the sample, the coordinators were unable to produce any documents in support of the expenditure. 
In 1 6 of the 32 transactions selected for the sample, the coordinators were unable to produce any documents in support of the expenditure.
Under the rules concerning the use of Community public. funds the transactions in question should, therefore, not have been accepted. 
Under the rules concerning the use of Community public. funds the transactions in question should, therefore, not have been accepted.
Other anomalies identified 102. 
Other anomalies identified 102.
Cases of the entry in the accounts of other ineligible items of expenditure, although they were not systematic or material in terms of the budget, were nevertheless indicative of weakness in the established control systems. for ineligible expenditure such as a consultant's charge for drafting a tender prepared for the purpose of obtaining fresh Commission funding (ECU 18 125); the cost of preparing a simple agenda (never updated) and a four-page guide which simply presents the MED programmes, without providing any management aids (ECU 9 350); a legal opinion, of which there was no trace (ECU 4 230); and the refund to the coordinator of expenditure on services that were paid for before the service was actually rendered and before the approval of the municipal council was obtained, although it was required before the contract could be signed; MED-Urbs 38: apart from the fact that the only concrete achievement of this network was the introduction of a course for training the municipal staff in a very specific craft (there was no practical follow-up), the expenditure financed was for the preparation and establishment of an accounting system of which the auditors could find no trace (ECU 13 905 ) and the person responsible for the project used the account opened in his name to settle various items of casual expenditure; ' 103. 
Cases of the entry in the accounts of other ineligible items of expenditure, although they were not systematic or material in terms of the budget, were nevertheless indicative of weakness in the established control systems. for ineligible expenditure such as a consultant's charge for drafting a tender prepared for the purpose of obtaining fresh Commission funding (ECU 18 125); the cost of preparing a simple agenda (never updated) and a four-page guide which simply presents the MED programmes, without providing any management aids (ECU 9 350); a legal opinion, of which there was no trace (ECU 4 230); and the refund to the coordinator of expenditure on services that were paid for before the service was actually rendered and before the approval of the municipal council was obtained, although it was required before the contract could be signed; MED-Urbs 38: apart from the fact that the only concrete achievement of this network was the introduction of a course for training the municipal staff in a very specific craft (there was no practical follow-up), the expenditure financed was for the preparation and establishment of an accounting system of which the auditors could find no trace (ECU 13 905 ) and the person responsible for the project used the account opened in his name to settle various items of casual expenditure; ' 103.
For example: 104. . made to the projects which were not justified, and which should, therefore, in principle, be recovered by the Commission. 
For example: 104. . made to the projects which were not justified, and which should, therefore, in principle, be recovered by the Commission.
The total amounts to be recovered, however, can only be assessed after an exhaustive examination at the level of the networks. 
The total amounts to be recovered, however, can only be assessed after an exhaustive examination at the level of the networks.
It is for the Commission to decide how to proceed in this matter. (a) Med-Urbs 30: an amount of ECU 31 705, or 15,5% of the total Community contribution for the network, was (b) - 1 (c) MED-Campus 55": ARTM concluded a contract with a person who exercised control, either directly or through . his spouse, of several legal bodies involved in the execution of the project. 
It is for the Commission to decide how to proceed in this matter. (a) Med-Urbs 30: an amount of ECU 31 705, or 15,5% of the total Community contribution for the network, was (b) - 1 (c) MED-Campus 55": ARTM concluded a contract with a person who exercised control, either directly or through . his spouse, of several legal bodies involved in the execution of the project.
Two of the organizations shared the same premises, used the same equipment and the: books' of account were kept by the same person, but almost all the staff were paid by only one of them. 
Two of the organizations shared the same premises, used the same equipment and the: books' of account were kept by the same person, but almost all the staff were paid by only one of them.
This arrangement made it possible for one firm to bill the other without it being possible to verify the existence of numerous services for which refund applications were made to ARTM. 
This arrangement made it possible for one firm to bill the other without it being possible to verify the existence of numerous services for which refund applications were made to ARTM.
Neither ARTM nor the Commission was aware of the situation.. 
Neither ARTM nor the Commission was aware of the situation..
Furthermore, there were no worksheets by which to verify the number of days' work ' performed for the network, even though ARTM was charged at a rate of ECU 745 per man/day. 
Furthermore, there were no worksheets by which to verify the number of days' work ' performed for the network, even though ARTM was charged at a rate of ECU 745 per man/day.
This same network invoiced ECU 12 148 ECU to ARTM for preparing progress reports which were a contractual obligation and were included in its fees. ' . 
This same network invoiced ECU 12 148 ECU to ARTM for preparing progress reports which were a contractual obligation and were included in its fees. ' .
No C 240/16 EN Official Journal of the European Communities 19. 
No C 240/16 EN Official Journal of the European Communities 19.
96 Observations on sound financial management Calls for tenders 105. 
96 Observations on sound financial management Calls for tenders 105.
Contracts were frequently concluded by private treaty, especially within the framework of the MED-Urbs programmes. 
Contracts were frequently concluded by private treaty, especially within the framework of the MED-Urbs programmes.
Furthermore, the network coordinators had no control over the choices made by other network members. 
Furthermore, the network coordinators had no control over the choices made by other network members.
In the case of Med-Urbs 31, a member of the network thus imposed contractors on the project leader, without producing evidence of a preceding call for tenders. 
In the case of Med-Urbs 31, a member of the network thus imposed contractors on the project leader, without producing evidence of a preceding call for tenders.
In the case of the Med-Urbs 30 network, it is arguable that in addition to the accounting error which it represents there was also real misapplication of procedures. 
In the case of the Med-Urbs 30 network, it is arguable that in addition to the accounting error which it represents there was also real misapplication of procedures.