natgillin/translations-raw huggingface dataset:
Of these sums, the commitments corresponding to the implementation of the MED programmes amounted to ECU 75,8 million, of which ECU 23,9 million was committed in December 1994. 
Of these sums, the commitments corresponding to the implementation of the MED programmes amounted to ECU 75,8 million, of which ECU 23,9 million was committed in December 1994.
A total of ECU 40,2 million (ECU 39,2 million to the ARTM and EC?U 1 ,0 million in direct payments 19. 
A total of ECU 40,2 million (ECU 39,2 million to the ARTM and EC?U 1 ,0 million in direct payments 19.
8.-, 96 ΓΈΝ~ Official Journal of the European Communities No C 240/11 ARTM constitutes a delegation of the Commission's powers. 
8.-, 96 ΓΈΝ~ Official Journal of the European Communities No C 240/11 ARTM constitutes a delegation of the Commission's powers.
Consequently, this agency's operating costs should have been entirely funded from Part A of the budget, the Commission's operating expenditure appropriations. 
Consequently, this agency's operating costs should have been entirely funded from Part A of the budget, the Commission's operating expenditure appropriations.
Simi¬ larly, work on drafting the financing proposals, which was entrusted to external consultants, should.also have been financed from Part A. However, an examination of the Commission's accounts and the contracts awarded to the ARTM and FERE Consultants as part of the implementation of the MED programmes included in Annex 5, shows that: 69. 
Simi¬ larly, work on drafting the financing proposals, which was entrusted to external consultants, should.also have been financed from Part A. However, an examination of the Commission's accounts and the contracts awarded to the ARTM and FERE Consultants as part of the implementation of the MED programmes included in Annex 5, shows that: 69.
Furthermore, Article 277 of the Financial Regulation shows that this interest is not part of the revenue in respect of which Community legislation allowed for the possibility of re-use. 
Furthermore, Article 277 of the Financial Regulation shows that this interest is not part of the revenue in respect of which Community legislation allowed for the possibility of re-use.
Consequently, the Commission was wrong in the note in question to allow this interest to be confused in accounting terms with the interest fixed in the Commission's financing decisions. 
Consequently, the Commission was wrong in the note in question to allow this interest to be confused in accounting terms with the interest fixed in the Commission's financing decisions.
Incorrect presentation of the Communi¬ ty's accounts 71. 
Incorrect presentation of the Communi¬ ty's accounts 71.
Payments made to the ARTM, excluding the sums corresponding to its fees, are regarded from an accounting point of view as advances rather than payments. 
Payments made to the ARTM, excluding the sums corresponding to its fees, are regarded from an accounting point of view as advances rather than payments.
The fact is that the Community's debt to the networks and the BATs only arises on the date the contract is signed by the networks and the ARTM, irrespective of whether it is countersigned by the Commission. ·-·..-·.".:'.. 
The fact is that the Community's debt to the networks and the BATs only arises on the date the contract is signed by the networks and the ARTM, irrespective of whether it is countersigned by the Commission. ·-·..-·.".:'..
Payment, which is the action by means of which the Commission discharges its debt, is given concrete form by disbursements to beneficiaries effected by the ARTM on the Commission's behalf once it has been confirmed that these beneficiaries have fulfilled their contractual obligations. 
Payment, which is the action by means of which the Commission discharges its debt, is given concrete form by disbursements to beneficiaries effected by the ARTM on the Commission's behalf once it has been confirmed that these beneficiaries have fulfilled their contractual obligations.
Therefore, Commission revenue and expenditure accounts which indicate all disbursements to the ARTM by way of payment are incorrect. 
Therefore, Commission revenue and expenditure accounts which indicate all disbursements to the ARTM by way of payment are incorrect.
These disbursements should have been entered in the accounts merely as advances. 
These disbursements should have been entered in the accounts merely as advances.
The cash balance in the ARTM's accounts should have been carried over to the Community's balance sheet at the end of each financial year. 
The cash balance in the ARTM's accounts should have been carried over to the Community's balance sheet at the end of each financial year.
Use of reserves 73. · Every financing decision concerning' a MED pro¬ gramme stipulates that an amount is to be held in reserve. 
Use of reserves 73. · Every financing decision concerning' a MED pro¬ gramme stipulates that an amount is to be held in reserve.
The table in Annex 6 shows that the programme managers have modified these amounts on several occasionsand that, with' only one exception, they have been increased, sometimes substantially. 
The table in Annex 6 shows that the programme managers have modified these amounts on several occasionsand that, with' only one exception, they have been increased, sometimes substantially.
In the case of the first MED-Urbs programme, the reserve was thus increased from the initial allocation of ECU 11.0 000 to ECU 699 277, by a factor of 6,35. 
In the case of the first MED-Urbs programme, the reserve was thus increased from the initial allocation of ECU 11.0 000 to ECU 699 277, by a factor of 6,35.
A large increase such as this amounts to an amendment of the Commission's financing decision, which is irregular, either because the Commitment Committee has exceeded its powers or because the powers delegated by the Commission are discretionary powers (see paragraph 44). (a) (b) , out of ECU 1 311 136 ECU received by the ARTM as payment, ECU 863 743 was charged by the Commission to operating appropriations under heading Β 7-4 Ò 8 0, although no justification.was provided other than the shortage of appropriations available from Part A of the budget; '_ the same is true as . regards financing obtained by consultants recruited to design and draw up preliminary draft financing proposals for the MED-Urbs, MED-Invest and MED-Campus programmes for total pay¬ ments of ECU 480 160. 
A large increase such as this amounts to an amendment of the Commission's financing decision, which is irregular, either because the Commitment Committee has exceeded its powers or because the powers delegated by the Commission are discretionary powers (see paragraph 44). (a) (b) , out of ECU 1 311 136 ECU received by the ARTM as payment, ECU 863 743 was charged by the Commission to operating appropriations under heading Β 7-4 Ò 8 0, although no justification.was provided other than the shortage of appropriations available from Part A of the budget; '_ the same is true as . regards financing obtained by consultants recruited to design and draw up preliminary draft financing proposals for the MED-Urbs, MED-Invest and MED-Campus programmes for total pay¬ ments of ECU 480 160.
This practice marks the reappearance of so-called 65. 'mini-budgets', even though the remarks in the budget which accompany heading Β 7-40 80 explicitly rule out the utilization of appropriations to cover management and administrative expenditure in general. '·.·'. 
This practice marks the reappearance of so-called 65. 'mini-budgets', even though the remarks in the budget which accompany heading Β 7-40 80 explicitly rule out the utilization of appropriations to cover management and administrative expenditure in general. '·.·'.
Infringements of the budgetary principle of universality I 66. 
Infringements of the budgetary principle of universality I 66.
In a note dated 3 March 1994, the Commission informed the ARTM that 'interest produced by the Commission's payments must be specifically deducted from the applications for payment that you send to ther Commission'. < ' , 67. 
In a note dated 3 March 1994, the Commission informed the ARTM that 'interest produced by the Commission's payments must be specifically deducted from the applications for payment that you send to ther Commission'. < ' , 67.
This solution is contrary to the budgetary principle of universality. 
This solution is contrary to the budgetary principle of universality.
The interest concerned is the product of sums which, until such time as the beneficiary networks have fulfilled the contractual conditions which enable them to demand payment of the subsidy awarded, belong to the Commission. 
The interest concerned is the product of sums which, until such time as the beneficiary networks have fulfilled the contractual conditions which enable them to demand payment of the subsidy awarded, belong to the Commission.
This interest (see Annex 4), which totalled ECU 707 900 on 31 December 1994, is therefore a revenue item under the general budget of the Community which must be entered as such and must be paid back to the Commission's Accountant.' 
This interest (see Annex 4), which totalled ECU 707 900 on 31 December 1994, is therefore a revenue item under the general budget of the Community which must be entered as such and must be paid back to the Commission's Accountant.'
96 Drawing up of the accounts 75 . 
96 Drawing up of the accounts 75 .
In principle, the duration of the operations covered by the MED financing decisions is one year. 
In principle, the duration of the operations covered by the MED financing decisions is one year.
If the accounts which record the implementation of these decisions had been drawn up on the due date that would have enabled the Commission to regularize its financial accounts. 
If the accounts which record the implementation of these decisions had been drawn up on the due date that would have enabled the Commission to regularize its financial accounts.
As of mid-July 1995 the Commission and ARTM had not agreed the balances of the accounts for any of the financing decisions and the former had applied to the latter for payment of neither interest nor the available balances on the accounts. 
As of mid-July 1995 the Commission and ARTM had not agreed the balances of the accounts for any of the financing decisions and the former had applied to the latter for payment of neither interest nor the available balances on the accounts.
Spending in excess of the annual framework initially provided for is explained by serious delays in the implementation of programmes. 
Spending in excess of the annual framework initially provided for is explained by serious delays in the implementation of programmes.
Component Β of the MED-Invest programme continues to be the case that gives most cause for concern: two years after the adoption of the financing decision, the rate of progress was only 24,8%. awarded under the first MED-Urbs, MED-Campus and MED-Invest programmes before the Committees had been established. 
Component Β of the MED-Invest programme continues to be the case that gives most cause for concern: two years after the adoption of the financing decision, the rate of progress was only 24,8%. awarded under the first MED-Urbs, MED-Campus and MED-Invest programmes before the Committees had been established.
Furthermore, in the case of the MED-Invest programme, a committee had still not been set up at the end of 1995. 
Furthermore, in the case of the MED-Invest programme, a committee had still not been set up at the end of 1995.
Procedures for the selection of members 82. 
Procedures for the selection of members 82.
It is usual for the members of these committees to be selected from among the most able people in their field, and, by virtue of their ability, they or their organizations will also qualify as suitable beneficiaries for Community aid under the programmes. 
It is usual for the members of these committees to be selected from among the most able people in their field, and, by virtue of their ability, they or their organizations will also qualify as suitable beneficiaries for Community aid under the programmes.
In such circumstances it is necessary to have clear rules and procedures for the selection of members and a code of conduct for them which ensures that confusions of interest are avoided. 
In such circumstances it is necessary to have clear rules and procedures for the selection of members and a code of conduct for them which ensures that confusions of interest are avoided.
At the time of the audit these did not exist. 
At the time of the audit these did not exist.
Protection interests of the Commission's financial 77. 
Protection interests of the Commission's financial 77.
An examination of the ARTM's balance sheets shows that the first year of operation generated a loss of ECU 19 706. 
An examination of the ARTM's balance sheets shows that the first year of operation generated a loss of ECU 19 706.
However, the operations of the second year made it possible to record in the balance sheet adopted in 1994 a profit of ECU 36 224, a sum which included a payment of ECU 74 000 to cover risks and charges. 
However, the operations of the second year made it possible to record in the balance sheet adopted in 1994 a profit of ECU 36 224, a sum which included a payment of ECU 74 000 to cover risks and charges.
The ARTM has not returned to the Commission the ECU 5 1 847 which the latter disbursed when the agency was formed, even though ARTM has refunded to FERE Consultant the 22 700 ECU that it put up for the same purpose. 
The ARTM has not returned to the Commission the ECU 5 1 847 which the latter disbursed when the agency was formed, even though ARTM has refunded to FERE Consultant the 22 700 ECU that it put up for the same purpose.
The ARTM's Articles of Association stipulate in the event of dissolution that the Management Board shall determine the allocation of thè association's assets. 
The ARTM's Articles of Association stipulate in the event of dissolution that the Management Board shall determine the allocation of thè association's assets.
All expenditure on creating and setting up the ARTM was borne by the Commission, which is also the ARTM's sole backer. 
All expenditure on creating and setting up the ARTM was borne by the Commission, which is also the ARTM's sole backer.
Furthermore, the ARTM's work is totally dependent on the programmes managed by the Commission. 
Furthermore, the ARTM's work is totally dependent on the programmes managed by the Commission.
Consequently, the Commission should have taken greater care to ensure its interests were protected by demanding that the sums it had advanced should be reimbursed and by having itself clearly designated in the ARTM's Articles of Association as the recipient of the ARTM's asets in the event of dissolution. 
Consequently, the Commission should have taken greater care to ensure its interests were protected by demanding that the sums it had advanced should be reimbursed and by having itself clearly designated in the ARTM's Articles of Association as the recipient of the ARTM's asets in the event of dissolution.
Observations concerning selection procedures Identifying needs Establishment of the Committees 83. 
Observations concerning selection procedures Identifying needs Establishment of the Committees 83.
Most projects (28 out of the 30 in the sample) were proposed by European bodies and none of the files contained any information from a Commission delegation in a non-member Mediterranean country to clarify the Selection Committees' opinion as to what the aid recipients considered their priority needs to be. 
Most projects (28 out of the 30 in the sample) were proposed by European bodies and none of the files contained any information from a Commission delegation in a non-member Mediterranean country to clarify the Selection Committees' opinion as to what the aid recipients considered their priority needs to be.
Consequently, the projects adopted as part of MED-Urbs programmes were better suited to the ' concerns of northern cities than to the priority needs of those in the south. 
Consequently, the projects adopted as part of MED-Urbs programmes were better suited to the ' concerns of northern cities than to the priority needs of those in the south.
Although this shortcoming was not entirely absent from the MED-Campus and MED-Avicenne pro¬ grammes, it has usually been avoided because the large university networks such as Unimed (Universités de la Méditerranée) and CUM (Communautés des Universités Méditerranéennes) have installed information systems that enable them to collect expressions of priority needs by their partners in non-member Mediterranean countries. 
Although this shortcoming was not entirely absent from the MED-Campus and MED-Avicenne pro¬ grammes, it has usually been avoided because the large university networks such as Unimed (Universités de la Méditerranée) and CUM (Communautés des Universités Méditerranéennes) have installed information systems that enable them to collect expressions of priority needs by their partners in non-member Mediterranean countries.
Allowing the Selection Committees the latitude to give a favourable opinion on a network whilst cutting the budget of the proposed project has led to significant delays in execution. 
Allowing the Selection Committees the latitude to give a favourable opinion on a network whilst cutting the budget of the proposed project has led to significant delays in execution.
'As a result ARTM is, in fact, obliged to renegotiate its budget with the network coordinator after the Commission has adopted the financing decision. 
'As a result ARTM is, in fact, obliged to renegotiate its budget with the network coordinator after the Commission has adopted the financing decision.
Under these circumstances, the delays inherent in the selection process, combined with those imposed by the necessity of consulting the MED Committee in advance of the financing decision, make it virtually impossible for projects to be carried out under satisfactory conditions within the one-year framework of these measures. 
Under these circumstances, the delays inherent in the selection process, combined with those imposed by the necessity of consulting the MED Committee in advance of the financing decision, make it virtually impossible for projects to be carried out under satisfactory conditions within the one-year framework of these measures.
On all the projects that were visited the timetabling constraint was mentioned as one of the main difficulties that had to be overcome when projects were being executed. 
On all the projects that were visited the timetabling constraint was mentioned as one of the main difficulties that had to be overcome when projects were being executed.
Delays in establishing the Committees vary in degree from one programme to another. 
Delays in establishing the Committees vary in degree from one programme to another.
For example, subsidies were 
For example, subsidies were
19. 8. 96 EN Summary Official Journal of the European Communities PROJECT IMPLEMENTATION No C 240/13 At the level of the networks and the projects themselves (30 networks were sampled by the Court), a large number of weaknesses and irregularities were identified. 
19. 8. 96 EN Summary Official Journal of the European Communities PROJECT IMPLEMENTATION No C 240/13 At the level of the networks and the projects themselves (30 networks were sampled by the Court), a large number of weaknesses and irregularities were identified.
These can be summarised as follows: (a) concerning financial and accounting matters · basic requirements of proper financial management and control of public funds, which were provided for in the contracts between ARTM and the network coordinators, were frequently not respected: this was notably the case with regard to separate accounting for the projects, conservation of supporting documents for expenditure claimed and the opening of a separate bank account for the network, · the obligations of network partners to provide a co-financing contribution to the projects have been largely ignored, ineligible expenditure has been financed: in some cases this was systematic (e.g. the reimbursement of the costs of local authority personnel already financed by the budget of the authority), in others it concerned individual cases, which, albeit of limited financial importance, reflected the weaknesses in the system of controls; (b) concerning matters of sound financial management: the award of contracts following competitive tendering was the exception rather than the rule, because of its lack of knowledge of national rules, ARTM paid daily . allowances and supplementary remuneration at levels exceeding those allowed.· With regard to the impact of the projects, the Commission should obtain more systematic information, based on rigorous, evaluations of the results against clearly defined objectives. 
These can be summarised as follows: (a) concerning financial and accounting matters · basic requirements of proper financial management and control of public funds, which were provided for in the contracts between ARTM and the network coordinators, were frequently not respected: this was notably the case with regard to separate accounting for the projects, conservation of supporting documents for expenditure claimed and the opening of a separate bank account for the network, · the obligations of network partners to provide a co-financing contribution to the projects have been largely ignored, ineligible expenditure has been financed: in some cases this was systematic (e.g. the reimbursement of the costs of local authority personnel already financed by the budget of the authority), in others it concerned individual cases, which, albeit of limited financial importance, reflected the weaknesses in the system of controls; (b) concerning matters of sound financial management: the award of contracts following competitive tendering was the exception rather than the rule, because of its lack of knowledge of national rules, ARTM paid daily . allowances and supplementary remuneration at levels exceeding those allowed.· With regard to the impact of the projects, the Commission should obtain more systematic information, based on rigorous, evaluations of the results against clearly defined objectives.
The nature of many of the actions renders impact measurement difficult, but this makes the evaluation function all the more important. 
The nature of many of the actions renders impact measurement difficult, but this makes the evaluation function all the more important.
On the basis of the data currently available, and its own observations in the field, the Court considers that the impact of the MED programmes remains to be proven. 
On the basis of the data currently available, and its own observations in the field, the Court considers that the impact of the MED programmes remains to be proven.
Some of the weaknesses in implementation of the programmes stem from inadequacies in the conception of the programmes (e.g. the lack of authority of the network coordinators, limits to the autonomy of the members), from weaknesses in the management instruments (most notably the-inapplicabilityofimportantclausesinthecontract),andfromlimitsontherolegiventotheTechnical Assistance Offices. 
Some of the weaknesses in implementation of the programmes stem from inadequacies in the conception of the programmes (e.g. the lack of authority of the network coordinators, limits to the autonomy of the members), from weaknesses in the management instruments (most notably the-inapplicabilityofimportantclausesinthecontract),andfromlimitsontherolegiventotheTechnical Assistance Offices.
Introduction 85. 
Introduction 85.
The audits of documents carried out on the spot in the head offices of the organizations coordinating the 30 selected networks revealed many examples of shortcomings and irregularities. 
The audits of documents carried out on the spot in the head offices of the organizations coordinating the 30 selected networks revealed many examples of shortcomings and irregularities.