natgillin/translations-raw huggingface dataset:
The counterpart of these contributions is a deposit for the equivalent amount in national currency in a bank account, with two signatories (3), with the same bank. 
I gengld deponeras motvrdet i nationell valuta p ett konto som tecknas av tv fretrdare (3), som ppnats p samma bank.
The national currency amounts improve the governmentŐs financial position with the issuing institution by that amount and can be used to finance the beneficiary countryŐs public-sector spending (see Table 1). 
Beloppen i nationell valuta frbttrar regeringens likviditet i motsvarande grad gentemot emissionsinstitutet och kan bidra till finansieringen av mottagarlandets offentliga utgifter (se tabell 1).
The funds provided by means of EDF structural adjustment support have taken the form of: (a) balance-of-payments support, contributing to the economic and financial equilibrium of each country within the framework coordinated by the IMF; (b) support for the budgets of the beneficiary countries, giving priority to the social sectors. 
P s stt har de medel EUF bidragit med till std fr strukturanpassning skett i form av a) std till betalningsbalansen som bidrar till varje lands ekonomiska och finansiella jmvikt under Internationella valutafondens samordning, b) std till mottagarlndernas budgetar varvid man prioriterat de sociala sektorerna.
In actual fact, structural adjustment programmes usually entail a rescaling of public expenditure, which may be reflected in a reduction in social services forthepoorestsegmentsofthepopulation. 
Strukturanpassningsprogrammet innehller nmligen i allmnhet en omfrdelning av de offentliga utgifterna, som kan leda till en minskning av de sociala tjnsterna fr den fattigaste delen av befolkningen.
Table 1 Mechanism for mobilising EDF structural adjustment support EDF treasury (Commission) BENEFICIARY COUNTRY'S CENTRAL BANK Foreign exchange reserves Treasury accounts Counterpart (joint-signature account) Fiscal revenue Treasury current account Public-sector borrowing Other national income External trade payments External debt servicing Budget implementation (national procedures) (1) International Monetary Fund (IMF) and World Bank. 
Tabell 1 Mekanism fr mobilisering av EUF:s std till strukturanpassning EUF:s kassa (kommissionen) Valutareserv MOTTAGARLANDETS CENTRALBANK Statskassan Motpartsmedel (konto som tecknas av tv fretrdare) Skatteinkomster Statskassans transaktionskonto Statliga ln vriga statsinkomster Betalningar av utrikeshandeln Betalningar fr utlandsskulden Genomfrande av budgeten (nationella frfaranden) (1) Internationella valutafonden och Vrldsbanken.
(2) The Fourth Lom Convention was signed on 15 December 1989 with a duration of 10 years (from March 1990 to March 2000), together with a five-year Financial Protocol corresponding to the seventh EDF; itwasrevisedon4November1995,togetherwithasecondfive-year Financial Protocol corresponding to the eighth EDF. 
(2) Fjrde Lomkonventionen undertecknades den 15 december 1989 fr en tiorsperiod (frn mars 1990 till mars r 2000). Till denna kommer ett finansieringsprotokoll p fem r som motsvarar sjunde EUF. Detta reviderades den 4 november 1995 och ett andra finansieringsprotokoll p fem r lades till, som motsvarar ttonde EUF.
3 ( ) Joint signatures of the Commission Delegate and the national authorising officer. 
3 ( ) Kommissionens fretrdare och den nationella utanordnaren skall bda underteckna.
14.9.2001 EN Official Journal of the European Communities C 257/5 3. 
14.9.2001 SV Europeiska gemenskapernas officiella tidning C 257/5 3.
4. TheCommissionneitherauthorisesnoraccountsfortheuse of the counterpart funds and they do not appear in its accounts. 
4. Kommissionen r varken utanordnare eller rkenskapsfrare av motpartsmedlens anvndning, och de ingr fr vrigt inte i dess rkenskaper.
Since the beginning of the seventh EDF the Commission has actively participated in consultations between fund providers and has adapted its support to the changing constraints in ACP States. 
Sedan den sjunde EUF inleddes har kommissionen aktivt deltagit i diskussioner bidragsgivare emellan. Den har ocks anpassat sitt std efter hur situationen i AVS-lnderna har utvecklats.
In so doing it has switched from import aid to more general budget aid, placing the emphasis on the results of administrative reforms and on evaluation of the actual poverty situation. 
Drmed har kommissionen gtt frn importbistnd till mer globalt budgetstd, med tonvikt p resultaten av administrativa reformer och utvecklingen av den verkliga situationen fr den fattigaste delen av befolkningen.
The terms Ôimport programmeŐ and Ôcounterpart fundsŐ ought to have been abandoned, since they have helped to sustain a certain amount of confusion about the reality of budget aid operations. In 1999, the main fund providers decided that, in return for aid, beneficiary countries should draw up and introduce poverty-reduction strategy papers (PRSP). 
Termerna ÓimportprogramÓ och ÓmotpartsmedelÓ borde ha vergetts, fr de har bidragit till en viss frvirring vad gller budgetstdets faktiska genomfrande. r 1999 beslt de viktigaste bidragsgivarna att koppla sitt bistnd till mottagarlndernas framtagande av strategiska dokument fr att minska fattigdomen, och sedan till deras genomfrande av dem.
When it replaced the enhanced structural adjustment facility (ESAF) with the poverty-reduction and growth facility (PRGF), the IMF made poverty reduction an objective and a criterion for evaluating the success of its programmes. 
Drmed har Internationella valutafonden gjort minskning av fattigdomen till ett ml och ett kriterium fr utvrdering av hur framgngsrika dess program r.
The main guidelines presented by the Commission and the Council over this period are shown in Annex II. 
De viktigaste dokumenten med riktlinjer som kommissionen och rdet lagt fram under perioden finns i bilaga II.
The Court audit 6. 
Revisionsrttens granskning 6.
The audit was a follow-up to the European Parliament dis-chargeresolutionforthefinancialyear1998(1),withtheobjec- tive of assessing the CommissionŐs supervision, not of the structural adjustment programmes as such, but of the use of the counterpart funds resulting from EDF structural adjustment (1) Resolution of the European Parliament containing its comments accompanying the European Parliament Decision giving discharge to the Commission in respect of the sixth, seventh and eighth EDFs for the financial year 1998 (OJ L 234, 16.9.2000). 
Efter Europaparlamentets resolution om beviljande av ansvarsfrihet fr budgetret 1998 (1), har mlsttningen med granskningen varit att bedma kommissionens vervakning av hur motpartsmedlen frn EUF:s std till strukturanpassning i AVS-lnderna har anvnts. Granskningen har allts inte avsett programmen fr (1) Europaparlamentets resolution som tfljer Europaparlamentets beslut om beviljande av ansvarsfrihet fr kommissionen avseende de sjtte, sjunde och ttonde Europeiska utvecklingsfonderna fr budgetret 1988 (EGT L 234, 16.9.2000).
In recital D of the Resolution Parliament said that the use of counterpart funds suffered at times from inadequate management, poor supervision and insufficient evaluation. support to ACP States. 
I punkt D i resolutionen uppger parlamentet att frvaltningsmssiga brister, bristfllig vervakning och otillrcklig utvrdering ibland kan leda till att motpartsfonder anvnds dligt. strukturanpassning i sig.
The appraisal was mainly based on exami-nationofasampleof23FinancingAgreementsconcludedwith eight beneficiary countries between 1994 and 1999 for an amount which, at the end of 2000, represented 23 % of the structural adjustmentsupportfromtheseventhandeighthEDFs(see Annex III). 
Bedmningen grundar sig i huvudsak p en granskning av ett urval av 23 finansieringsverenskommelser som slutits med tta mottagarlnder mellan 1994 och 1999. De motsvarade i slutet av 2000, 23 % av strukturanpassningsstdet frn sjunde och ttonde EUF (se bilaga III).
For these programmes, the audits at Commission headquarters were supplemented by site visits to the Delegations and to the national authorities responsible for the use of the funds. 
Vad gller dessa program har granskningarna vid kommissionens centrala avdelningar kompletterats med besk p platsen vid de delegationer och nationella myndigheter som r ansvariga fr anvndningen av medlen.
This report shows that many of the observations that were published on the subject of counterpart funds between 1990 and 1996 in various annual reports and special reports of the Court (seeAnnexIV)arestillrelevant,despitetheadvancesthathave been made by the Commission in organising the follow-up to them. 
Denna rapport visar att mnga iakttagelser om motpartsmedel, som redan offentliggjorts i revisionsrttens rsrapporter och srskilda rapporter mellan 1990 och 1996 (se bilaga IV), fortfarande r aktuella trots de frbttringar kommissionen gjort vad gller organisationen av sin vervakning.
This report is concerned only with the counterpart funds generated by EDF structural adjustment support. 
Denna rapport behandlar endast motpartsmedel frn EUF:s std till strukturanpassning.
Other EDF financial instruments may also work towards the same objectives and take the form of budget aid (2). The Stabex (3) and Sysmin Instruments, in particular, gave rise under the seventh and eighth EDFs to payments that amounted to 2 043 million euro as of the end of 2000. 
EUF:s vriga finansiella instrument kan ocks bidra till samma ml och ha formen av budgetstd (2), framfr allt vad gller Stabex (3) Đ och Sysmininstrumenten som lett till utbetalningar p 2 043 miljoner euro i slutet av 2000, under sjunde och ttonde EUF.
Food aid (4) and the dues paid through the Community budget under fisheries agreements are also sources of funds for the budgets of some ACP States. 
Livsmedelsbistndet (4) och avgifterna som betalas frn gemenskapens budget i enlighet med fiskeavtalen, r ocks en finansieringsklla fr budgeten i vissa AVS-lnder.
PROGRAMME DESIGN Scope of expenditure targeting 9. 
PROGRAMUTFORMNING Omfattningen av utgifternas mlinriktning 9.
The aim of targeting was to encourage satisfactory execution of the public expenditure that was considered to be a priority area for the ACP States, the most important being budget expenditure forsocialsectors(5).Insomecasesitwasalsopossibleforthedis-bursement conditions contained in the Financing Agreements to make a contribution to the satisfactory execution of public expenditure. 
Mlinriktningen syftade till att frmja ett tillfredsstllande verkstllande av de offentliga utgifter i AVS-lnderna som bedms som prioriterade, och d i frsta hand utgifterna inom budgetarna fr de sociala sektorerna (5). I vissa fall skulle ven finansierings-verenskommelsernas villkor fr utbetalning kunna bidra till en bra anvndning av de offentliga utgifterna.
In Benin, for all the programmes examined, the conditions in question referred to the real level of budget implementation rather than budget allocation forecasts. 
I Benin har dessa villkor i samtliga granskade program gllt den verkliga nivn p budgetgenomfrandet, i stllet fr berknade budgettilldelningar.
On the other hand, in two of the countries reviewed (Senegal and Zambia) the Financing Agreements did not contain any quantified objectives for budget implementation. 
I tv av de granskade lnderna (Senegal och Zambia) fanns det dremot inget kvantifierat ml fr budgetgenomfrandet i finansieringsverenskommelserna.
2 (3) Article 226(c) of the Fourth Lom Convention. 
2 (3) Artikel 226 c i fjrde Lomkonventionen.
(4) See COM(2000) 58 final, section 2.1.1. 
(4) Se KOM(2000) 58 slutlig, punkt 2.1.1.
(5) See COM(2000) 58 final, section 2.1.4.1. () See (COM)2000 58 final, section 2.1.3.2. 
(5) Se KOM(2000) 58 slutlig, punkt, 2.1.4.1. () Se KOM(2000) 58 slutlig, punkt 2.1.3.2.
C 257/6 EN Official Journal of the European Communities 14.9.2001 10. 
C 257/6 SV Europeiska gemenskapernas officiella tidning 14.9.2001 10.
In half the countries examined the Financing Agreements and Protocols of Agreement concluded between the national authorising officer and the Commission Delegate detailed the support targets by means of a list of specific expenditure items selected from the social sector expenditure. 
I hlften av de lnder som granskats frekommer det, i de finansieringsverenskommelser och avtalsprotokoll som slutits mellan den nationella utanordnaren och kommissionens ombud, en detaljerad mlinriktning av stdet, i form av en lista ver srskilda utgifter som valts ut bland utgifterna inom de sociala sektorerna.
In practice this targeting of specific expenditure items allowed the Commission to check how far the expenditure had been effected in the priority sectors and to see how expenditure was handled by the beneficiary country, but it also enabled it to confine its examination of supporting documents and the execution of selected expenditure items to an amount equivalent to the Community financing. 
I praktiken har mlinriktningen av srskilda utgifter gjort det mjligt fr kommissionen att kontrollera i hur hg grad utgifterna verkstllts inom de prioriterade sektorerna och f inblick i genomfrandet av utgifterna per mottagarland, men ven att begrnsa sin granskning av de verifierande underlagen och av genomfrandet av utvalda utgifter upp till det belopp som finansierats av gemenskapen.
In all the countries where the EDF provides structural adjustment support, the IMF exercises surveillance over public finance in general. 
I alla lnder dr EUF bidrar med strukturanpassningssstd, vervakar Internationella valutafonden de totala offentliga finanserna.
In 1996 the World Bank (1) observed that, given the fungibility of all government funds, it was more important for the Bank, in the context of structural adjustment loans, to look at the foreign exchange reserves and budget management as a whole, rather than concerning itself with the detailed application of its aid. At the time of the seventh EDF, fund providers in general were still only moderately interested in the qualitative aspects of public expenditure, which was why, starting with the audits of counterpart funds undertaken from 1995 onwards, the Commission gradually began to seek assurance as to the regularity and relevance of public expenditure by beneficiary countries in the sectors targeted by counterpart funds. 
Sedan 1996 anser Vrldsbanken (1) att p grund av att samtliga statliga tillgngar r fungibla och kan omfrdelas fr andra ndaml, r det viktigare fr denna, d det gller ln till strukturanpassning, att intressera sig fr samtliga valutareserver och all budgetfrvaltning, snarare n fr hur bistndet frn just Vrldsbanken anvnds. Bidragsgivarna, som grupp, intresserade sig vid tiden fr den sjunde EUF nnu inte srskilt mycket fr de offentliga utgifternas kvalitet. Drfr r det endast gradvis som kommissionen, vid granskningar av motpartsmedel som gjorts frn 1995, har frskt skerstlla att mottagarlndernas offentliga utgifter r korrekta och relevanta inom mlsektorerna fr motpartsmedel.
However, it often confined itself to identifying expenditure to the amount of the Community finance, despite the fungibility of the budget support provided. In 2000, the Commission recognised the limited effectiveness of targeting, as well as its perverse effects, in certain cases, on the procedures and deadlines for budget implementation (2), but it has still to define its approach to controlling expenditure, by seeking jointactionwithotherdonors. 
Kommissionens uppmrksamhet begrnsas emellertid ofta till utgifter som identifierats upp till det belopp som finansierats av gemenskapen, trots att det lmnade budgetstdet r fungibelt och kan omfrdelas. r 2000 tillstod kommissionen att mlinriktningens effektivitet var begrnsad och att dess effekter i vissa fall snedvred frfarandena i samband med budgetgenomfrandet och medfrde frseningar (2), men det terstr fr kommissionen att precisera sina metoder fr utgiftskontroll och agera gemensamt med andra bidragsgivare.
Choice of target expenditure 12. 
Val av mlinriktade utgifter 12.
The choice of target expenditure was not just dictated by the desire to achieve a particular impact on social sectors: it is possible to achieve an impact by means other than disbursement conditions in financing agreements. 
Valet av mlinriktade utgifter har inte enbart grundats p en strvan efter srskilda effekter i de sociala sektorerna, eftersom denna effekt kan uppns p andra stt ssom genom utbetalningsvillkoren i finansieringsverenskommelserna.
In some cases it was the will to provide a rapid input of resources to the budget that prevailed, whilst in other cases the priority was to make it easier subsequently to provide administrative and accounting justification for the use of funds (see Box 1). 
I vissa fall har en nskan att snabbt frdela medlen i budgeten vgt tyngst medan man i andra fall har prioriterat att frenkla den kommande administrativa och rkenskapsmssiga redovisningen av hur medlen anvnts (se ruta 1).
(1) World Bank Operation Memorandum ÔSimplifying disbursements 2 under structural and sectoral adjustment loansŐ, 8 February 1996. ( ) See COM(2000) 58 final, sections 2.1.3.2 and 2.3.4.3. 
(1) Vrldsbankens verksamhetsmemorandum ÓSimplifying Disburse-ments under Structural and Sectoral Adjustment LoansÓ, 8 februari 2 1996. ( ) Se KOM(2000) 58 slutlig, punkterna 2.1.3.2 och 2.3.4.3.
Box 1 Expenditure targeted 1. 
Ruta 1 Mlinriktade utgifter 1.
In Malawi, the programmes financed 98 % of the Ministry of HealthŐs administrative expenditure (excluding salaries). 
I Malawi finansierades 98 % av hlsovrdsministeriets administrativa utgifter, exklusive lner, genom programmet.
Without this support the level of expenditure would have remained low. 2. 
Utan detta std skulle graden fr verkstllande av utgifter ha varit lg. 2.
In Benin, the effect of refinancing past expenditure, in the health sector especially, was to encourage the authorities to effect expenditure, at the same time providing a rapid input of additional resources to the national budget. 3. 
I Benin har terfinansieringen av redan verkstllda utgifter framfr allt inom hlsosektorn ftt till fljd att myndigheterna uppmuntrats att verkstlla utgifter, samtidigt som statsbudgeten snabbt tillfrdes kompletterande medel. 3.
In Burkina Faso, the ease with which expenditure could be identified was one of the criteria that determined the choice of target, especially in the case of centrally administered expenditure, whilst in the health sector the budget headings that were targeted were not always directly linked to the priority accorded to the decentralised structures that were providing health services for the population. 4. 
Nr utgifter att stdja skulle vljas ut i Burkina Faso, var ett kriterium att de skulle vara enkla att identifiera, framfr allt de utgifter som administrerades centralt. De utvalda budgetrubrikerna i hlsosektorn har inte alltid haft ett direkt samband med de decentraliserade strukturer som tillhandahller tjnster inom hlsosektorn. 4.
In Senegal, it was mainly the expenditure with a strong chance of being executed regularly that was selected as targets in the health sector. 
I Senegal valdes sdana mlinriktade utgifter i hlsosektorn, som med stor sannolikhet skulle komma att genomfras korrekt.
On the other hand, the support for decentralised expenditure proved difficult to monitor. 
Bistndet till decentraliserade utgifter visade sig dremot vara svra att kontrollera.
In many countries the IMF considers that the question of domestic arrears is crucial, because of its repercussions on the countryŐs financial situation, as well as that of the private sector, andthebankingsectorinparticular.Fundingthearrearshelpsto redress the financial situation. 
I mnga lnder anser Internationella valutafonden att frgan om inhemska skulder r avgrande, p grund av terverkningarna p svl den statliga finansiella situationen som p den privata sektorn, bl.a. banksektorn.
It also makes it possible to free up resources quickly and can be equated with general budget support. There is, however, a risk that by taking over the residual results of past bad management or unauthorised expenditure, donors will take the responsibility away from the authorities and endorse the practices that gave rise to the arrears. 
Genom att ta ver skulderna bidrar man till den nskade finansiella saneringen. Dessutom frigrs medel snabbt vilket kan liknas vid ett std till den totala budgeten. Nr man tar ver skulder frn en tidigare dlig frvaltning eller icke-godknda utgifter, riskerar bidragsgivarna att myndigheterna slipper ta sitt ansvar och att man godknner en praxis som leder till nya skulder av samma slag.
Moreover, pro-vidingthefinancetocleararrearsconstitutesactiontoimprove public finance only if it is part of effective reforms that will prevent their resurgence. 
En sdan skuldfinansiering reder drfr endast upp de offentliga finanserna om den r en del av en effektiv reform, som frhindrar att skulder uppstr p nytt.
Whereas measures were being adopted in Benin, this condition was not satisfied when the Commission tookovertheresponsibilityforarrearsinTanzaniaandZambia. 
Medan man hll p att vidta tgrder i Benin, uppfylldes inte detta villkor nr kommissionen tog ver skulderna i Tanzania och Zambia.
In Ghana, Zambia and Cte dŐIvoire, treasury bonds, or simply the financial costs which they generate, were redeemed (3). 
Inlsen av statsobligationer, eller helt enkelt ersttning av de finansiella kostnader de lett till, gjordes i Ghana, Zambia och Elfenbenskusten (3).
This type of use, too, can be equated with rapid, general budget assistance, but does not have any direct impact on sectoral reforms and protecting the operation of social sectors. 
Denna tgrd kan ocks likstllas med ett globalt och snabbt budgetstd, men har ingen direkt effekt p de sektorsvisa reformerna eller tryggandet av verksamheten inom de sociala sektorerna.
Until 1998, however, such allocations were being adopted in three of the countries 3 ( ) See Box 5, paragraph 1. 
Dessa bestmmelser verensstmmer inte srskilt vl med budgetdisciplinen, nr de projekt som genomfrs med offentliga medel inte ingr i statsbudgeten. 3 ( ) Se ruta 5, punkt 1.
14.9.2001 EN Official Journal of the European Communities C 257/7 reviewed (Ghana, Malawi and Tanzania). In Tanzania, there was no provision for these allocations in the Financing Agreement, but they were justified by the risks inherent in the poor quality of thepublicexpendituremanagement. 
14.9.2001 SV Europeiska gemenskapernas officiella tidning C 257/7 Drfr har kommissionen successivt gtt ifrn att vlja ut projekt utanfr budgeten. Fram till 1998 gjordes emellertid sdana tilldelningar av medel i tre av de granskade lnderna (Ghana, Malawi och Tanzania). I Tanzania motiverades tilldelningen av medel, som inte ingick i finansieringsverenskommelsen, med de risker som den dliga frvaltningen av offentliga utgifter medfrde.
The Commission communication of February 2000 gives very few figures concerning the nature of the target expenditure (1). 
I kommissionens meddelande frn februari 2000, ingr endast lite information i siffror om de mlinriktade utgifternas natur (1).
In particular, there is no mention of the fact that, according to the CommissionŐs estimates, taking over the arrears absorbed about 7 % of the support from the seventh EDF. 
I dokumentet nmns inte srskilt att vertagandet av skulder enligt kommissionens berkningar har absorberat cirka 7 % av bistndet frn sjunde EUF.
CONTROLLING PROGRAMME EXECUTION Support timetable 17. 
LEDNING AV PROGRAMMENS GENOMF RANDE Tidsschemat fr stdet 17.