natgillin/translations-raw huggingface dataset:
It would also be helpful to examine the SAIŐs work and opinions on the legality and regularity of the underlying transactions and on sound financial management, although these elements should be treated with caution; (f) indicator 26, on external audit, should include an analysis of the adequacy of the SAIŐs resources to its audit tasks; (g) an additional indicator should be added with a view to evaluating the existence and quality of the services entered in the accounts, including, where purchasing is centralised, the problem of their delivery as far as the final beneficiaries (2); (h) an additional indicator should be added with a view to evaluating anti-corruption measures by examining what is being done to identify, analyse and combat corruption (3). 
Det vore ocks vrdefullt om man granskade dess arbete och uttalande om de underliggande transaktionernas laglighet och korrekthet och om huruvida den ekonomiska frvaltningen har varit sund, samtidigt som man br vara frsiktig med att anvnda sig av detta. f) Indikator nr 26, som gller extern granskning, br innefatta en analys av verensstmmelsen mellan det hgre revisionsorganets resurser och dess granskningsuppgifter. g) Man br lgga till en indikator som syftar till att bedma om bokfrda tjnster verkligen har utfrts och tjnsternas kvalitet, dribland problemen med leverans till de slutliga stdmottagarna nr det gller centrala inkp (2). h) Man br lgga till en indikator som syftar till att utvrdera korruptionsbekmpningen genom granskning av vad som har gjorts fr att identifiera, analysera och bekmpa korruption (3).
(1) Tests of controls, which were previously known as compliance tests, are a part of internationally recognised auditing standards. 
(1) Verifiering av internkontroll r en del av internationellt erknd revisionsstandard.
See in particular International Federation of Accountants (IFAC), ISA (International Standards on Auditing) 330, 430 and 530. 
Se srskilt IFAC:s (Internationella revi-sorsfrbundet) ISA-standarder (Internationell revisionsstandard) 330, 430 och 530.
(2) The delivery rate to final beneficiaries of centrally purchased goods could be used as an index for this indicator. (3) Perception indicators such as those of Transparency International could be used as indices for this indicator. 
(2) Leveransgradentilldeslutligastdmottagarnaavvarorsomkptsincentraltskullekunnaanvndassomindexfrdenna indikator. (3) Indikatorer om ett lands uppfattning om graden av korruption, t.ex. Transparency Internationals indikatorer, skulle kunna anvndas som index fr denna indikator.
7.10.2005 EN Official Journal of the European Union C 249/27 Table H Cardinal data (indices) linked to the indicators, as proposed in the measurement framework Indicators in question Cardinal data (indices) Deviation from budgeted aggregate fiscal deficit as percent of budgeted expenditure. 
7.10.2005 SV Europeiska unionens officiella tidning C 249/27 Tabell H Avgrande uppgifter (index) som hnger samman med indikatorerna enligt utvrderingsramens frslag Berrda indikatorer 1 Ń Avgrande uppgifter (index) Avvikelse mellan det totala planerade budgetunderskottet och det faktiska underskottet, berknad i procent av de utgifter som tagits upp i budgeten.
2 Ń Ń Average deviation between actual and budgeted expenditure by economic classification Ń Average deviation between actual and budgeted expenditure on administrative basis Ń Budget volatility (median of year-to-year policy changes in each functional or administrative classification over the preceding 4 years: policy change is reflected by change in percentage share in the budget) Average deviation between actual and budgeted expenditure by functional classification Source: PEFA. 
Ń Genomsnittlig avvikelse mellan faktiska och planerade utgifter, berknad p grundval av en ekonomisk klassificering. Ń Genomsnittlig avvikelse mellan faktiska och planerade utgifter, berknad ur administrativ synvinkel. Ń Budgetmssig instabilitet (medianvrde av de frndringar som skett frn ett r till ett annat i budgetpolitiken och i varje funktionell eller administrativ klassificering under de fyra fregende budgetren: utvecklingen av budgetpolitiken uttrycks i procent av budgeten).
Revised Consultative Draft Public Finance Management Performance Measurement Framework, 12 February 2004. 
Omarbetat frslag till utvrderingsram nr det gller systemen fr frvaltning av offentliga finanser av den 12 februari 2004.
C 249/28 EN Official Journal of the European Union ANNEX 3 THE PERFORMANCE INDICATORS USED BY THE COMMISSION 1. 
C 249/28 SV Europeiska unionens officiella tidning 7.10.2005 BILAGA 3 KOMMISSIONENS RESULTATINDIKATORER 1.
It provides in particular that Ôas far as possible, the indicators should be identified in the PRSP (Poverty Reduction Strategy Paper) or the governmentŐs policy documents and should be shared by the other donorsŐ and specifies that the indicators must be SMART (Specific Ń Measurable Ń Accepted by all involved Ń Realistic Ń Timed). 
Det freskrivs att indikatorerna s lngt det r mjligt br faststllas i strategidokumentet fr fattigdomsminskning eller i regeringens politikdokument och anvndas ven av vriga bidragsgivare. Det anges att indikatorerna skall vara specifika, mtbara, accepterade, realistiska och rtt i tiden (SMART: Specific, Measurable, Accepted, Realistic, Timed).
The performance indicators included in the CommissionŐs programmes can be classified in various areas, chief of which are social sectors such as health and education and public finance management (PF indicators). 
Resultatindikatorerna i kommissionens program kan delas in i olika omrden varav de viktigaste r sociala sektorer ssom hlsa och utbildning samt frvaltningen av de offentliga finanserna.
This audit focuses only on the last category. 
Revisionsrttens granskning omfattade endast den sistnmnda kategorin.
Annex 13a to the Guide provides, as an example, around 40 performance indicators, seven of which are specific to public finance (see table I). 
I bilaga 13a i handledningen ges exempel p ett fyrtiotal resultatindikatorer varav sju r specifika fr offentliga finanser (se tabell I).
Table I List of seven public finance performance indicators proposed as an example in Annex 13a to the Commission Guide Gap between budget allocations and objectives set at sectoral level Budget execution rate (total and by priority sector) Share of the budget going to more peripheral structures (by survey) Unit costs of consumer items under public contracts/unit cost of local purchases from private sector (or donors) (by survey) Time taken to pay suppliers Percentage of bad execution (procedures not adhered to) Delay in closure of accounts and approval of the national accounts 3. 
Tabell I Frteckning ver sju resultatindikatorer fr offentliga finanser som ges som exempel i bilaga 13a till kommissionens handledning Avvikelse mellan budgetanslag och uppsatta ml p sektorniv Budgetgenomfrandegrad (totalt och per prioriterad sektor) Andel av budgeten som gr till de mest perifera strukturerna (genom begrnsning) Enhetskostnad fr konsumtionsvaror vid offentlig upphandling/enhetskostnad som privata sektorn (eller bidragsgivare) betalar vid lokala inkp (genom frfrgan) Tidstgng fr betalning till leverantrer Andel bristande efterlevnad av bestmmelser Tidstgng fr att avsluta rkenskaperna och godknna lagstiftning om ansvarsfrihet 3.
The tendency is to establish jointly with the government and donors a list of indicators from which each selects the ones that they particularly want to use. 
Trenden r att regeringen och bidragsgivarna gemensamt upprttar en frteckning ver indikatorer frn vilken alla kan vlja de indikatorer de helst vill anvnda.
The objectives are to determine indicators that are accepted wholeheartedly by the country and to avoid having a large number of different indicators for each donor. 
Mlet r att faststlla indikatorer som landet accepterar fullt ut och att undvika ett stort antal olika indikatorer fr varje givare.
The performance indicators adopted (type and number) were decided on a case-by-case basis. 
De valda resultatindikatorerna (typ och antal) beslutades frn fall till fall.
The number is usually an expression of the volume of variable tranches linked to public finance (see table J). 
Antalet indikatorer speglar vanligen mngden rrliga delbetalningar som hnger samman med de offentliga finanserna (se tabell J).
Table J Relative importance of performance indicators in the variable tranches for the five programmes examined 7.10.2005 Variable tranches (million euro) 12 20% 14 36% 11 39% 8 71% 11 52% Performance indicators Ethiopia 30 Mozambique 42 Niger 35 Chad 26 Zambia 100 Source: Financing agreements. 
Tabell J Resultatindikatorernas andel av de rrliga delbetalningarna inom de fem granskade programmen Rrliga delbetalningar Resultatindikatorer Antalet (miljoner euro) Andelen fr indikatorerna fr offentliga finanser av det totala antalet Etiopien 30 Moambique 42 Niger 35 Tchad 26 Zambia 100 Klla: Finansieringsverenskommelser.
6 24 21 21 16 19 22 4 65 35 20% 50 % 46% 85% 65 % 15 3 22 8 18 7 28 20 23 12 Amount linked to public finance indicators Amount linked to sectoral indicators Public finance Number of public finance indicators Number of sectoral indicators Public finance indicators as proportion of total number Total amount A B C D=B/A E F G H=F/E as proportion of total amount Total number 
6 24 21 21 16 19 22 4 65 35 20% 15 50% 22 46% 18 85% 28 65% 23 3 12 20% 8 14 36% 7 11 39% 20 8 71% 12 11 52% Totalt belopp Belopp knutet till indikatorer fr offentliga finanser Belopp knutet till sektor-indikatorer De offentliga finansernas andel av det totala beloppet Totalt antal indikatorer fr offentliga finanser Antalet sektor-indikatorer A B CD=B/AE F GH=F/E
7.10.2005 EN Official Journal of the European Union C 249/29 5. 
7.10.2005 SV Europeiska unionens officiella tidning C 249/29 5.
According to the Commission, the proportion of variable tranches (see table K) is increased if the national authoritiesŐ willingness to improve their public finance management deserves encouragement. 
Enligt kommissionen kar andelen rrliga delbetalningar (se tabell K) om de nationella myndigheternas vilja att frbttra frvaltningen av de offentliga finanserna r vrd att uppmuntras.
Table K Relative importance of variable tranches in the five programmes examined Total amount for programme A = B + F + G Ethiopia 95 Mozambique 168 Niger 90 Chad 50 Zambia 117 Budget support Fixed tranches C 60 120 53 20 10 (million euro) Related expenditure Total tranches B = C + D 90 162 88 46 110 Variable tranches Institutional support Audits D E = D/B F G 30 33% 3,5 1,5 42 26% 5,5 0,5 35 40% 1,35 0,65 26 57% 3,7 0,3 100 91% 6,75 0,25 Source: Financing agreements. 
Tabell K De rrliga delbetalningarnas andel av de fem granskade programmen (miljoner euro) Totalt belopp fr programmet Budgetstd Fasta delbetalningar Sidoutgifter Delbetalningar totalt Rrliga delbetalningar Institutionellt Granskningar std A=B+F+G B=C+D C D E=D/B F G 30 33% 3,5 1,5 42 26% 5,5 0,5 35 40% 1,35 0,65 26 57% 3,7 0,3 Etiopien 95 Moambique 168 Niger 90 Tchad 50 Zambia 117 Klla: Finansieringsverenskommelser.
Of the five countries visited three have already received variable tranches. 
Av de fem lnder som besktes har tre redan erhllit rrliga delbetalningar.
On each occasion the amount disbursed was less than the projected maximum, on account of the PFM performance indicators (see table L). 
I vart och ett av fallen har resultatindikatorer fr frvaltningen av de offentliga finanserna lett till att det belopp som betalades ut blev mindre n det planerade maximibeloppet (se tabell L).
Table L Impact of performance indicators on the amount of the variable tranches disbursed in the countries visited According to financing agreement According to assessment (million euro) Category of performance indicators Number of indicators provided Number of indicators achieved 5 5 10 14 74 710 14 14 83 84 167 30 5(*) 105 207 30 12 100 52 Maximum amount provided Amount Amount not disbursed disbursed 3,50 1,50 3,20 1,80 6,70 3,30 4,20 2,80 4,90 2,10 9,10 4,90 4,50 3,50 3,75 4,25 8,25 7,75 8,25 21,75 5,00 5,00 16,25 3,75 21,25 8,75 53,55 46,45 2003 variable tranche of Mozambique programme Public finance 8 Social sectors 14 TOTAL 22 2004 variable tranche of Mozambique programme Public finance 8 Social sectors 14 TOTAL 22 2004 variable tranche of Niger programme Public finance 5 Social sectors 7 TOTAL 12 2004 (2nd) variable tranche of Zambia programme Public finance 11 2004 (3rd) variable tranche of Zambia programme 5 9 Public finance 8 Social sectors 8 TOTAL 16 GRAND TOTAL 83 (*) Of these five indicators, four were only partially achieved. Source: Assessment documents for the tranches disbursed. 
Tabell L Resultatindikatorernas inverkan p beloppet fr de rrliga delbetalningarna i de lnder som besktes Kategori av resultatindikatorer Enligt finansierings-verenskommelsen Antal planerade Planerat indikatorer maximi-belopp Antal uppndda indikatorer 5 Enligt utvrderingen Utbetalt belopp 3,50 3,20 6,70 4,20 4,90 9,10 4,50 3,75 8,25 8,25 5,00 16,25 21,25 53,55 (miljoner euro) Ej utbetalt belopp 1,50 1,80 3,30 2,80 2,10 4,90 3,50 4,25 7,75 21,75 5,00 3,75 8,75 46,45 Rrlig delbetalning 2003 inom Moambique-programmet Offentliga finanser 8 5 Sociala sektorer 14 5 TOTALT 22 10 14 Rrlig delbetalning 2004 inom Moambique-programmet Offentliga finanser 8 7 9 4 10 14 3 4 7 5 (*) 5 Sociala sektorer 14 7 TOTALT 22 14 Rrlig delbetalning 2004 inom Niger-programmet Offentliga finanser 5 8 Sociala sektorer 7 8 TOTALT 12 16 Rrlig delbetalning 2004 (den andra) inom Zambia-programmet Offentliga finanser 11 30 Rrlig delbetalning 2004 (den tredje) inom Zambia-programmet Offentliga finanser 8 10 Sociala sektorer 8 20 TOTALT 16 30 12 7 TOTALSUMMA 83 100 52 (*) Av dessa fem indikatorer har fyra uppntts endast delvis. Klla: Utvrderingsdokument fr verkstllda delbetalningar.
C 249/30 EN Official Journal of the European Union 7.10.2005 ANNEX 4 MOZAMBIQUE, AN EXAMPLE OF GOOD PRACTICE IN INTER-DONOR COORDINATION 1. 
C 249/30 SV Europeiska unionens officiella tidning 7.10.2005 BILAGA 4 MOAMBIQUE: ETT EXEMPEL P BRA ARBETSMETODER NR DET GLLER SAMORDNING MELLAN BIDRAGSGIVARE 1.
Coordination between donors and with the government is governed by a memorandum of understanding (MoU) which was signed in April 2004 and had 16 adherents at the end of 2004. 
Samordningen mellan bidragsgivare och med regeringen regleras i ett partnerskapsavtal. Avtalet undertecknades i april 2004 och sexton parter har anslutit sig till det.
The agreement includes a matrix (PAF Ń performance assessment framework) for monitoring the progress of the reforms, combined with activities/indicators covering a three-year period (2004 to 2006) and subject to annual review. 
I avtalet finns en matris (PAF Đ Performance Assessment Framework) avsedd fr vervakning av hur reformerna framskrider tillsammans med tgrder/indikatorer som tcker en trersperiod (2004Đ2006) och som revideras rligen.
In principle the donors agree not to use any performance indicators that are not included in the matrix (but there are exceptions, notably in the case of the Commission, which had already included its own indicators in its programme before the MoU was signed). 
Bidragsgivarna frbinder sig i princip att inte anvnda resultatindikatorer som inte finns med i denna matris (det finns emellertid undantag, srskilt fr kommissionen som hade tagit med sina indikatorer i sitt program innan partnerskapsavtalet undertecknades).
There is also another matrix setting out donorsŐ undertakings vis--vis the government. 
Det finns ven en matris som anger bidragsgivarnas taganden gentemot regeringen.
It comprises some twenty activities, which are grouped into six areas: predictability of budget aid; alignment and harmonisation of indicators; reducing the administrative burden caused by missions; transparency; coordination of capacity building; adjustment of the amounts paid in the form of budget aid. 
Den omfattar ett tjugotal tgrder som r uppdelade p sex omrden: budgetstdens frutsgbarhet, anpassning och harmonisering av indikatorer, minskning av den administrativa brdan som uppdragen medfr, ppenhet, samordning av institutionellt std och anpassning av de belopp som betalas ut i form av budgetstd.
The dialogue with the government takes the form of a steering committee made up of representatives of the government and the Ôtroika +Ő, i.e. the troika (of chairs) plus, as permanent members, the World Bank and the Commission. 
Dialogen med regeringen sker inom en ledningskommitt (steering committee) som bestr av regeringens fretrdare och Ótrojkan +Ó, det vill sga den roterande trojkan av ordfrande samt Vrldsbanken och kommissionen som r stndiga medlemmar.
It meets every two months and more frequently during the periods of the joint reviews, in April and September. 
Kommittn sammantrder varannan mnad och oftare i april och september som r perioder med gemensam granskning.
In order to lessen the administrative burden the donors have undertaken not to carry out audits or assessments apart from the two joint reviews. 
Fr att minska den administrativa brdan frbinder sig givarna att inte utfra ngra granskningar eller utvrderingar utver dessa gemensamma granskningar.
Meetings between donors are organised at three levels: heads of mission (policy matters), heads of cooperation (identifying priorities), and economists (technical monitoring). 
Givarmten anordnas p tre niver: beskickningschefer (politiska frgor), samarbetschefer (faststllande av prioriterade omrden) och ekonomer (teknisk vervakning).
The economists work in subject groups, with responsibility shared between the donors. 
Ekonomerna arbetar i temagrupper fr vilka givarna har frdelat ansvaret sinsemellan.
The Ôpublic financeŐ area comprises the following groups: the government integrated financial management system (SISTAFE), revenue (taxes and customs duties), procurement and audit. 
Inom omrdet Óoffentliga finanserÓ finns fljande grupper: statens system fr finansiell frvaltning (SISTAFE), inkomster (skatter, avgifter och tull), leveranser och revision.
The Delegation is responsible for the audit group and participates actively in all the others, with the exception of the revenue group, where it holds a watching brief. 
Delegationen ansvarar fr gruppen ÓrevisionÓ och deltar aktivt i alla de vriga grupperna, med undantag av gruppen ÓinkomsterÓ dr den hller sig informerad.
Alongside the public finance area there are other groups on: budget analysis (the Delegation is a con-tributor), monitoring the poverty reduction programme, public sector reform (including the corruption aspect), etc. 
Utanfr omrdet Óoffentliga finanserÓ finns andra grupper, nmligen gruppen fr budgetanalys (i vilken delegationen deltar), gruppen fr vervakning av programmet fr fattigdomsminskning, gruppen fr reformen av den offentliga sektorn (inbegripet korruptionsproblemet) m.fl.
The Delegation is considering joining the public sector reform group as an observer (because it does not contribute to the funding of the activities). 
Delegationen planerar att delta i gruppen Óreform av den offentliga sektornÓ enbart som observatr (eftersom den inte finaniserar tgrderna).
The public finance management assessment (PFMA) established in September 2004 was carried out using the PEFA framework (see Annex 2) and, furthermore, it was carried out jointly with the government. 
Utvrderingen av frvaltningen av de offentliga finanserna infrdes i september 2004 och genomfrdes i enlighet med PEFA:s utvrderingsram (se bilaga 2); dessutom genomfrdes den tillsammans med regeringen.
7.10.2005 EN Official Journal of the European Union C 249/31 THE COMMISSIONŐS REPLIES SUMMARY I. The purpose of budget aid is to encourage growth and relieve poverty. 
7.10.2005 SV Europeiska unionens officiella tidning C 249/31 KOMMISSIONENS SVAR SAMMANFATTNING I. Budgetstdets syfte r att frmja tillvxt och minska fattigdomen.
From this point of view, budget aid also provides a response to the risks that might affect external funding based on project aid. 
Ur denna synvinkel r budgetstdet ven ett svar p de risker som r frenade med externt projektstd.
The CourtŐs report deals with this latter aspect and must be viewed within this broader context. 
Revisionsrttens rapport gller det frstnmnda omrdet och br ses i detta mer vergripande sammanhang.
As the Court points out, the Commission, over the years, has substantially improved its ability to monitor the public finance situation, often taking the initiative in relation to the other donors. 
Revisionsrtten konstaterar att kommissionen under rens lopp vsentligen har frbttrat sin frmga att vervaka situationen vad gller de offentliga finanserna och ofta tar initiativ i frhllande till andra givare.
The Commission defines risk as Ôanything that may stand in the way of achieving the objectivesŐ (SEC(2004) 318 of 12 March 2004). 
Fr kommissionen br risken definieras som allt som kan hindra genomfrandet av mlen (SEK(2004) 318 av den 12 mars 2004).
It is therefore difficult to identify risks without taking account of the ultimate objective (combating poverty) and the multiple dimensions of this type of support. 
De r drmed svra att bedma utan hnsyn till slutmlen (fattigdomsbekmpningen) och denna stdtyps mnga dimensioner.
The Commission agrees with the Court on the progress made by the Commission in developing analytical and monitoring tools which have enabled it to provide accurate information and to take appropriate action. 
Kommissionen ansluter sig till revisionsrttens iakttagelse om kommissionens framsteg nr det gller att utveckla analys-och vervakningsverktyg. Detta har gjort det mjligt fr den att lmna tillfrlitlig information och reagera p ett adekvat stt.
Of course, improvements can still be made, taking into account the cost-benefit ratio of such improvements, the balance between controls and action by the Commission, and the importance to be attached to the other dimensions of a programme (the Commission places very great importance on the social sectors when providing budget aid). 
Vissa frbttringar kan naturligtvis fortfarande gras nr det gller verktygens kostnads-nyttoeffekt, avvgningen mellan kommissionens insatser och kontroller samt uppmrksam-mandet av programmens vriga dimensioner (i samband med budgetstdet fster kommissionen mycket stor vikt vid det sociala omrdet).
V. The Commission generally accepts the CourtŐs recommendations, which correspond to actions already being taken. (a) The Methodological Guide is currently being updated and should be finalised in 2005. (b) It will clarify the question of country eligibility. (c) The search for enhanced-incentive performance indicators is an ongoing process. (d) and (e) The work of PEFA is currently being finalised and the Commission has played and will continue to play a major role in the coordination of the various donors, including at local level, in matters of public finance management. (f) The Commission is planning to increase the role of parliaments and SAIs, with due regard for the independence of the powers of the various institutions and in the light of the Cotonou Agreement. 
V. Revisionsrttens rekommendationer verensstmmer med redan pgende insatser och kan allmnt sett godknnas. a) Metodhandboken hller p att ses ver och skall vara frdig 2005. b) Den kommer att vara tydligare i frga om lndernas rtt till std. c) Skandet efter resultatindikatorer som ger mer incitament avstannar inte. d) och e) Programmet fr offentliga utgifter och ekonomisk ansvarighet (Public Expenditure and Financial Accountability, PEFA) hller p att bli klart och kommissionen har haft och har en central roll nr det gller att strka samarbetet mellan bidragsgivarna kring frvaltningen av de offentliga finanserna, ven lokalt. f) Kommissionen avser att strka parlamentens och de hgre revisionsorganens roll, med beaktande av de olika myndigheternas sjlvstndighet och med beaktande av Cotonou-avtalet.