natgillin/translations-raw huggingface dataset:
5. (2) Under Article 14(3) of Council Regulation (EC) No 2062/94, the accounts for all the AgencyŐs revenue and expenditure for the financial year 1999 were drawn up on 20 March 2000 and forwarded to the AgencyŐs Management Board, the Commission and the Court of Auditors. 
5. () Som freskrivs i artikel 14.3 i rdets frordning (EG) nr 2062/94 har rkenskaperna fr byrns samtliga inkomster och utgifter fr budgetret 1999 upprttats den 20 mars 2000 och drefter verlmnats till byrns styrelse, kommissionen och revisionsrtten.
The Court received these accounts on 7 April 2000. 
Revisionsrtten erhll rkenskaperna den 7 april 2000.
Ń 0,9 million euro (i.e. 12 %) were not utilised, Ń 0,9millioneuro(i.e.12%)werethesubjectofanon-automatic carry-over, and Ń 2,1 million euro (i.e. 28 %) were carried over automatically. 
Ń frblev 0,9 miljoner euro (dvs. 12 %) outnyttjade, Ń blev0,9miljonereuro(dvs.12%)fremlfricke-automatisk verfring, Ń blev 2,1 miljoner euro (dvs. 28 %) freml fr automatisk verfring.
The Agency used a total of only half of the definitive appropriations allocated to it for the financial year 1999. 6. 
Sammanlagt utnyttjade byrn 1999 endast hlften av de slutliga anslag som den tilldelats fr detta budgetr. 6.
The non-automatic carry-over of 0,9 million euro was due mainly to the late approval, in November 1999, of the supplementary and amending budget. 
Den icke-automatiska verfringen av 0,9 miljoner euro beror frmst p det frsenade antagandet av tillggs-och ndringsbudgeten i november 1999.
Given the large proportion of 1999 appropriations that was not utilised, there are grounds for questioning the validity, or at least the tardiness, of the decision to increase the resources allocated to the Agency. 7. 
Det berttigade i beslutet att ka anslagen till byrn, eller tminstone i att det fattades s sent, kan ifrgasttas med tanke p omfattningen av de anslag fr 1999 som frblev outnyttjade. 7.
Almost two thirds (63 %) of the carry-overs of operating appropriations related to topic centres, studies and telematics projects. 8. 
Nra tv tredjedelar (63 %) av verfringarna av driftsanslag rrde mnescentra, studier och telematikprojekt. 8.
The commitments carried over automatically from the financial year 1998 to 1999 amounted to 1,9 million euro, 0,4 million euro (or 21 %) of which was cancelled at the end of 1999. 
Beloppet fr de taganden som verfrdes frn budgetret 1998 till budgetret 1999 uppgick till 1,9 miljoner euro, varav 0,4 miljoner euro (dvs. 21 %) frfll i slutet av 1999.
With regard to budget operating appropriations (Title III), of a total of 1,7 million euro in appropriations carried over, 0,3 million euro (or 18 %) was cancelled, mainly because of inaccurate cost estimates and failure to carry out planned tasks. 9. 
Vad betrffar driftsanslagen i budgeten (avdelning III) frfll 0,3 miljoner euro av totalt 1,7 miljoner euro i verfrda anslag, (dvs. 18 %), frmst p grund av felaktiga kostnadsberkningar och beroende p att planerade uppgifter inte utfrts. 9.
The extent and persistence of the underutilisation of appropriations demonstrate weaknesses in the AgencyŐs monitoring of its annual programme. 
Det omfattande och bestende underutnyttjandet av anslag visar p brister i byrns genomfrande av sitt rliga program.
The Agency should improve its monitoring system so that carry-overs of appropriations are minimised and the principle of annuality is complied with more fully. Accounting systems 10. 
Byrn br frbttra sitt system fr genomfrande i syfte att minimera verfringarna av anslag och p detta stt i hgre grad efterleva ettrighetsprincipen. Redovisningssystem 10.
The budgetary accounts were still being kept in a spreadsheet programme (Excel) throughout 1999, while the general accounts continued to be drawn up using a business accounting software package. 
Budgetrkenskaperna fortsatte under 1999 att fras med hjlp av ett kalkylprogram (Excel), medan de allmnna rkenskaperna fortfarande upprttas med hjlp av ett kommersiellt redovisningsprogram.
The Sincom 2 (SI2) system was not installed until January 2000. 11. 
Systemet Sincom 2 (SI 2) infrdes inte frrn i januari 2000. 11.
These rules are still not being applied, although the Agency undertook to rectify the situation last year (3). 
Dessa regler tillmpas inte alltid, trots att byrn frra ret (3) tog sig att rtta till situationen.
3 ( ) See the 1998 Annual Report, paragraph 6, p. 4. 
3 ( ) Se rsrapporten fr 1998 (punkt 6, s. 4).
27.12.2000 EN Official Journal of the European Communities C 373/3 Charging VAT 12. 
27.12.2000 SV Europeiska gemenskapernas officiella tidning C 373/3 Bokfring av moms 12.
For the Court of Auditors Jan. O. KARLSSON President (1) See Article 27(2a) of the Financial Regulation applicable to the general budget of the European Communities, as amended by Council Regulation (EC, ECSC, Euratom) No 2548/98 of 23 November 1998, OJ L 320, 28.11.1998, p. 1. 
Fr revisionsrtten Jan O. KARLSSON Ordfrande (1) Se artikel 27.2a i budgetfrordningen fr Europeiska gemenskapernas allmnna budget, ndrad genom rdets frordning (EG, EKSG, Euratom) nr 2548/98 av den 23 november 1998 (EGT L 320, 28.11.1998, s. 1).
C 373/4 EN Official Journal of the European Communities 27.12.2000 Assets 1999 1998 445 405 26 26 322 273 793 704 20 9 1 005 124 145 19 1 148 145 Liabilities 1999 813 Đ 1 273 Đ 460 (1 000 EUR) 1998 713 668 1 381 270 1 925 174 31 145 2 545 61 61 3 987 Banks Ń demand accounts Imprest account Cash 10 Subtotal 2 085 3 129 Total assets 4 046 3 987 NB: differences in totals are due to the effects of rounding. Source: prepared by the Court of Auditors on the basis of data from the Agency. Suspense accounts Sums to be reused Subtotal Subtotal Total liabilities 4 277 229 229 4 046 Table 1 Balance sheet at 31 December 1999 and 1998 Fixed assets Fixed capital Installations and furniture Movable equipment Computer equipment Stocks Office supplies Current assets Subsidies receivable Recoverable VAT Sundry accounts receivable Cash accounts Subtotal Subtotal Own capital Balance for the financial year Current liabilities Subtotal 2 034 3067 50 62 Non-automatic carry-overs of appropriations Automatic carry-overs of appropriations Current payments Payroll deductions 900 2 132 82 34 1 005 VAT 124 Recovery orders to be issued 
C 373/4 SV Europeiska gemenskapernas officiella tidning 27.12.2000 Tillgngar Anlggningstillgngar Anlggningar och inventarier Rullande materiel Datautrustning Lagertillgngar Kontorsmaterial Kortfristiga fordringar Utestende bidrag Momsfordran vriga fordringar Likvida medel Deltotal Deltotal 1999 445 26 322 793 20 1 005 124 19 1 148 1998 405 26 273 704 9 145 145 3067 62 0 3 129 Skulder och eget kapital Permanent kapital Eget kapital Budgetrets saldo Kortfristiga skulder Ej automatiskt verfrda anslag Automatiskt verfrda anslag Betalningar p vg Avdrag p lner Deltotal 1999 813 Đ 1 273 Đ 460 (1 000 EUR) 1998 713 668 1 381 270 1 925 174 31 145 2 545 61 61 3 987 Bank Đ avistakonton Frskott Kassabehllning 1 Deltotal 2 085 Bevakningskonton Inkomster fr anvndning p nytt Deltotal Deltotal 4 277 229 229 4 046 Tabell 1 Balansrkning per den 31 december 1999 och 1998 2 034 50 900 2 132 82 34 1 005 Momsskuld 124 Betalningskrav Totalttillgngar 4046 3987 Anm.: De totala beloppen kan innehlla avvikelser beroende p avrundningar.
27.12.2000 EN Official Journal of the European Communities C 373/5 Table 2 Revenue and expenditure account for the financial years 1999 and 1998 Revenue Subsidy received from the Commission Other subsidies Sundry revenue (bank interest) Expenditure Staff Ń Title I of the budget Payments Appropriations carried over Total revenue 1999 4 989 120 77 5 186 1 962 28 (1 000 EUR) 1998 4 196 180 101 4 477 1 486 27 589 148 686 2 020 4 956 Đ 479 731 402 14 668 Buildings, equipment and miscellaneous administrative expenditure Ń Title II of the budget Payments 708 Appropriations carried over Operating expenditure Ń Title III of the budget Payments Appropriations carried over Out-turn for the financial year Total expenditure 201 1 064 2 803 6 766 Đ 1 580 668 Đ 731 370 Đ 1 273 Balance carried over from the previous financial year Amount refunded to/received from the Commission Appropriations carried over from the previous financial year which lapse Exchange rate differences Balance for the financial year NB: differences in totals are due to the effects of rounding. 
27.12.2000 SV Europeiska gemenskapernas officiella tidning C 373/5 Tabell 2 Inkomst-och utgiftsredovisning fr budgetren 1999 och 1998 1999 4 989 120 77 5 186 1 962 28 (1 000 EUR) 1998 4 196 180 101 4 477 1 486 27 589 148 686 2 020 4 956 Đ 479 731 402 14 668 Inkomster Bidrag frn kommissionen vriga bidrag vriga inkomster (bankrntor) Utgifter Utgifter fr personal Đ Avdelning I i budgeten Betalningar verfrda anslag Totalt inkomster Byggnader, material och vriga administrativa utgifter Đ Avdelning II i budgeten Betalningar 708 verfrda anslag Driftsutgifter Đ avdelning III i budgeten Betalningar verfrda anslag Budgetrets resultat Saldo som verfrts frn det fregende budgetret terbetalning till/frn kommissionen verfrda anslag frn det fregende budgetret som frfallit Kursdifferenser Totalt utgifter Budgetrets saldo 201 1 064 2 803 6 766 Đ 1 580 668 Đ 731 370 Đ 1 273 Anm.: De totala beloppen kan innehlla avvikelser beroende p avrundningar.
C 373/6 EN Official Journal of the European Communities 27.12.2000 THE AGENCYŐS REPLIES With reference to the observations of the Court, the Agency would like to comment on the following paragraphs. 
C 373/6 SV Europeiska gemenskapernas officiella tidning 27.12.2000 BYRNS SVAR Med hnvisning till revisionsrttens iakttagelser vill arbetsmiljbyrn kommentera fljande punkter: Allmnna rkenskaper och budgetrkenskaper 6.
The total amount of EUR 900 000 which has been carried over is meant to finance the European Week actions to be organised by the Agency through 2000. 
Det totala beloppet p 900 000 euro som verfrts r avsett att finansiera verksamhet i samband med Europaveckan som organiseras av byrn under r 2000.
The decision of the Board to organise this event was taken early in 1999 but on the condition that an additional budget was available as it was not foreseen in the AgencyŐs work programme. 
Styrelsebeslutet att anordna detta evenemang togs i brjan av 1999, dock under frutsttning att en tillggsbudget skulle finnas tillgnglig, eftersom denna post inte frutsetts i byrns arbetsprogram.
The European Parliament agreed to allow this additional budget in June 1999 and the Administrative Board adopted an amending budget for this purpose in November 1999. 
Europaparlamentet beslt att godta tillggsbudgeten i juni 1999 och styrelsen antog i november 1999 en ndringsbudget fr detta ndaml.
The non-automatic carry-over is fully justified as the Agency had already started in 1999 the procedure for the selection of projects to be financed by a call for proposals (subvention exercise) published in the Official Journal on 26 October 1999. 
Den icke-automatiska verfringen r helt motiverad eftersom byrn redan under 1999 inlett ett urvalsfrfarande fr projekt, som skall finansieras genom en uppmaning att inlmna frslag (bidragsfrfarande), offentliggjort i EGT den 26 oktober 1999.
Projects have now been selected and and will be implemented by the end of this year. 
Projekturvalet har nu gjorts och kommer att ha genomfrts vid slutet av innevarande r.
Without agreement on the non-automatic carry-over, the Agency could not support the European Week expenses, as they were not covered by the AgencyŐs 2000 budget appropriations. 
Utan ett godknnande av den icke-automatiska verfringen kommer arbetsmiljbyrn inte att klara av kostnaderna fr den Europeiska arbetsmiljveckan eftersom dessa inte omfattas av anslagen i arbetsmiljbyrns budget fr r 2000.
8, 9 and 10. 
8, 9 och 10.
The Agency is aware of the remark from the Court and would like to make the following comments: (a) Almost 50 % is related to subsidies for Focal Points and Topic Centre contracts, both submitted to a BoardŐs decision taken at its last meeting in November 1999. 
Byrn har noterat revisionsrttens ppekanden och nskar framfra fljande kommentarer i detta sammanhang: a) Nstan 50 % av detta belopp utgrs av bidrag till avtal med kontaktpunkter och mnescentra, vilka lades fram fr beslut av styrelsen vid dess senaste mte i november 1999.
As the subsequent commitments are approved in December, carry-overs, which are in conformity with Article 6 of the AgencyŐs Financial Regulation, are inevitable. 
Eftersom drav fljande taganden antas i december, r verfringar oundvikliga och i verensstmmelse med artikel 6 i arbetsmiljbyrns budgetfrordning.
Nevertheless, the Agency will study the possibility to adapt the decision-making process on this issue to the principle of annuity by committing appropriations in the same financial year that subsidies and contracts are to be implemented and paid. (b) For the rest, they are related to payments still outstanding at 31 December to which the abovementioned Article normally applies. (c) Finally, with reference to lapsed appropriations, the Agency fully agrees with the CourtŐs remarks. 
Arbetsmiljbyrn kommer emellertid att underska mjligheterna till att anpassa beslutsfrfarandet i detta hnseende till annuitetsprincipen genom att bemyndiga taganden under samma budgetr som bidrag betalas ut och avtal skall genomfras. b) Resterande belopp avser de sista utestende betalningar, som inte var betalda den 31 december och fr vilka ovan nmnda artikel r tillmplig. c) Slutligen instmmer arbetsmiljbyrn helt och fullt i revisionsrttens ppekande i frga om frfallna anslag.
Since 1 January 2000, the implementation of monthly trial balances has been in progress. 12. 
Sedan den 1 januari 2000 har arbetsmiljbyrn infrt en mnatlig rbalans. 12.
To date EUR 86 144 have been already recovered. 
Hitintills har 86 144 euro terbetalats.
The Agency will follow the recommendation of the Court of Auditors concerning the amendment of the AgencyŐs Financial Regulation in order to adapt it to the European Communities Financial Regulation 1999 amended provisions on VAT. 
Arbetsmiljbyrn kommer vidare att flja revisionsrttens rekommendationer i frga om ndringar i byrns budgetfrordning fr att anpassa denna till de ndrade momsbestmmelserna i Europeiska gemenskapernas budgetfrordning frn 1999.
27.12.2000 EN Official Journal of the European Communities C 373/7 REPORT on the financial statements of the European Environment Agency (EEA Ń Copenhagen) for the financial year ended 31 December 1999 together with the AgencyŐs replies (2000/C 373/02) CONTENTS THECOURTŐSOPINION...................................................... MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN ENVIRONMENT AGENCY FOR THE FINANCIAL YEAR ENDING 31 DECEMBER 1999 . . . . . 
27.12.2000 SV Europeiska gemenskapernas officiella tidning C 373/7 RAPPORT om rsredovisningen fr Europeiska miljbyrn (Kpenhamn) fr det budgetr som avslutades den 31 december 1999 samt byrns svar (2000/C 373/02) INNEHLLSF RTECKNING REVISIONSRTTENSUTTALANDE .............................................. 1Đ4 8 HUVUDSAKLIGA IAKTTAGELSER OM BUDGETGENOMF RANDET F R EUROPEISKA MILJ BYRN F R DET BUDGETR SOM AVSLUTADES DEN 31 DECEMBER 1999 . . . . . . . 5Đ14 8 Analysavbudgetgenomfrandet ..............................................
Analysisoftheimplementationofthebudget................................... 
9 8 Frvaltningavavtalmedmnescentra..........................................
10-14 8 Tables1and2............................................................... ........... 
10Đ14 8 Tabell1Đ2.................................................................. ...........
10 TheAgencyŐsreplies......................................................... ........... 12 Paragraph Page . 
10 Byrnssvar................................................................. ........... 12 Punkt Sida
C 373/8 EN Official Journal of the European Communities 27.12.2000 THE COURTŐS OPINION 1. 
C 373/8 SV Europeiska gemenskapernas officiella tidning 27.12.2000 REVISIONSRTTENS UTTALANDE 1.
This report is addressed to the management board of the European Environment Agency in accordance with Article 13(4) of Council Regulation (EEC) No 1210/90 (1). 2. 
Denna rapport riktas till styrelsen fr Europeiska miljbyrn i enlighet med artikel 13.4 i rdets frordning (EEG) nr 1210/90 (1). 2.
The Court has examined the financial statements of the European Environment Agency for the financial year ended 31 December 1999. 
Revisionsrtten har granskat rsredovisningen fr Europeiska miljbyrn fr det budgetr som avslutades den 31 december 1999.
In accordance with Article 14(1) of Council Regulation (EEC) No 1210/90 the budget was implemented at the responsibility of the Executive Director. 
I enlighet med artikel 14.1 i rdets frordning (EEG) nr 1210/90 har budgeten genomfrts under verkstllande direktrens ansvar.
This responsibility includes the drawing-up and presentation of the financial statements (2) in accordance with the internal financial provisions provided for in Article 14 of Council Regulation (EEC) No 1210/90. 
Detta ansvar innefattar upprttandet och framlggandet av rsredovisningen (2) i enlighet med de interna finansiella bestmmelserna enligt artikel 14 i rdets frordning (EEG) nr 1210/90.
4. This examination has enabled the Court to obtain reasonable assurance that the annual accounts for the financial year ended 31 December 1999 are reliable and that the underlying transactions, taken as a whole, are legal and regular. MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN ENVIRONMENT AGENCY FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 1999 Analysis of the implementation of the budget 5. 
4. Genom denna granskning har revisionsrtten uppntt en rimlig skerhet om att rkenskaperna fr det budgetr som avslutades den 31 december 1999 r tillfrlitliga och att de underliggande transaktionerna som helhet r lagliga och korrekta. HUVUDSAKLIGA IAKTTAGELSER OM BUDGETGENOMF RANDET F R EUROPEISKA MILJ BYRN F R DET BUDGETR SOM AVSLUTADES DEN 31 DECEMBER 1999 Analys av budgetgenomfrandet 5.
Final appropriations for the financial year amounted to 18,5 million euro, and gave rise to commitments totalling 18,3 million euro, 9,2 million euro of which were for operating expenditure (Title III). 
De slutliga anslagen fr budgetret uppgick till 18,5 miljoner euro fr vilka taganden gjordes till ett belopp av 18,3 miljoner euro, varav 9,2 miljoner euro fr driftsutgifter (avdelning III).
(1) OJ L 120, 11.5.1990, p. 
(1) EGT L 120, 11.5.1990, s.
4. (2) Under Article 13(3) of Council Regulation (EEC) No 1210/90, the accounts for all the AgencyŐs revenue and expenditure for the financial year 1999 were drawn up on 20 March 2000 and were sent to the AgencyŐs management board, the Commission and the Court of Auditors and the latter received them on 5 April 2000. 
4. (2) Som freskrivs i artikel 13.3 i rdets frordning (EEG) nr 1210/90 har rkenskaperna fr byrns samtliga inkomster och utgifter fr budgetret 1999 upprttats den 20 mars 2000 och drefter verlmnats till byrns styrelse, kommissionen och revisionsrtten.
The summary form of those financial statements is published in the tables annexed to this report. 6. A total of 6,0 million euro of appropriations was carried over (i.e. 33 % of commitments), mainly concerning operating expenditure totalling 5,4 million euro. 
En sammanfattning av rsredovisningen finns i de tabeller som bifogats denna rapport. 6. verfringarna av anslag uppgick till 6,0 miljoner euro (dvs. 33 % av tagandena) och avser huvudsakligen driftsutgifter till ett belopp av 5,4 miljoner euro.
By way of comparison, appropriations carried over from the financial year 1998 to the financial year 1999 totalled 5,8 million euro, including 4,6 million euro for operating expenditure. 
Som jmfrelse kan nmnas att de anslag som verfrdes frn budgetret 1998 till budgetret 1999 uppgick till 5,8 miljoner euro, varav 4,6 miljoner euro fr driftsutgifter.
Of these carry-overs, 0,7 million euro (i.e. 12 %) lapsed. 
Av dessa verfringar frfll 0,7 miljoner euro (dvs. 12 %).
Until December 1998, the general Financial Regulation required expenditure to be charged inclusive of VAT as the latter, once refunded, could be used again. Since that date (3), the general Financial Regulation has required expenditure to be charged net of VAT. 
Till och med december 1998 freskrevs i den allmnna budgetfrordningen att utgifterna skulle tas upp inklusive moms. Den senare kunde efter terbetalning anvndas p nytt. Frn och med denna tidpunkt (3) freskriver den allmnna budgetfrordningen att utgifterna skall tas upp exklusive moms.
Inventory 8. The Agency should ensure that the inventory is checked at least once a year with a view to checking its completeness and to writing down computer equipment which has become obsolete. 
Inventariefrteckning 8. Byrn br se till att inventariefrteckningen granskas minst en gng om ret i syfte att skerstlla dess fullstndighet och utran-gera den datautrustning som blivit frldrad.
Staff management 9. The CourtŐs audit revealed shortcomings in the keeping of staff files which had led to the salaries of two recently-recruited members of staff being established incorrectly. 
Personalfrvaltning 9. De kontroller som genomfrts har visat p brister i frvaltningen av personalakterna. Dessa brister har bland annat lett till att lnerna fr tv nyligen rekryterade anstllda faststllts till felaktiga belopp.
Management of contracts with topic centres 10. 
Frvaltning av avtal med mnescentra 10.
In order to achieve its objectives, the Agency signed contracts with various topic centres which had been selected in the Member States. 
Fr att frverkliga sina ml har byrn ingtt avtal med olika mnescentra som valts ut i medlemsstaterna.
The contracts are based on a standard document, to which annexes of a more technical nature are added. 
Avtalen innefattar en standardiserad grundtext som kompletteras av bilagor av mer teknisk karaktr.
Inconsistencies were observed between the basic document and the technical annexes, in particular as regards the nature and duration of the work. 11. 
Srskilt vad gller arbetets natur och varaktighet har bristande sammanhang mellan grundtexten och de tekniska bilagorna konstaterats. 11.
These contracts are funded by means of appropriations entered in Title III of the AgencyŐs budget, which covers operating expenditure. 
Dessa avtal finansieras av anslag som tagits upp i avdelning III i byrns budget, vilken omfattar driftsutgifterna.
As has already been observed, a very large 3 () See Article 27(2a) of the Financial Regulation applicable to the general budget of the European Communities, as amended by Council Regulation (EC, ECSC, Euratom) No 2548/98 of 23 November 1998, OJ L 320, 28.11.1998. 
Som redan konstaterats r dessa anslag freml fr mycket omfattande 3 ( ) Se artikel 27.2a i budgetfrordningen fr Europeiska gemenskapernas allmnna budget, ndrad genom rdets frordning (EG, EKSG, Euratom) nr 2548/98 av den 23 november 1998 (EGT L 320, 28.11.1998, s.
27.12.2000 EN Official Journal of the European Communities C 373/9 proportion of these appropriations is carried over (see paragraphs 5 and 6). 
27.12.2000 SV Europeiska gemenskapernas officiella tidning C 373/9 verfringar (se punkterna 5 och 6).
The management of these carry-overs, which should be given priority owing to the risk of cancellations, partly explains why some contracts are signed very late in the year. 
Frvaltningen av dessa verfringar, vilken prioriteras p grund av risken fr att anslagen fr-faller, frklarar delvis att vissa avtal ingicks mycket sent p ret.
Thus, commitments totalling at least 1,9 million euro were made after 15 November 1999 under the heading of operating expenditure. 
Slunda fattades beslut om taganden fr minst 1,9 miljoner euro efter den 15 november 1999 under avdelningen fr driftsutgifter.