natgillin/translations-raw huggingface dataset:
Although the authorities correctly applied the conclusions of the results of the two training courses to the remaining 26, in cases where an audit reveals no systems weaknesses or substantive errors, it is not justifiable to extrapolate this absence of errors to claims which have not been examined. carried out by EU auditors may not meet the same criteria. 
Trots att myndigheterna p ett korrekt stt tillmpade slutsatserna av resultatet avseende de tv kurserna p de vriga 26, r det, nr en granskning inte pvisar ngra systembrister eller vsentliga fel, inte motiverat att extrapolera denna avsaknad av fel till anskningar som inte har underskts. revisorer inte uppfyller samma kriterier.
However, international audit standards require that the closure statement providers should take the results of EU audits into account. 
Enligt internationellt erknd god revisionssed skall emellertid den som lmnar ett utltande vid avslutande beakta resultatet av EU:s granskningar.
Reduction in the 5 % target 75. 
Minskning av femprocentsmlet 75.
The Commission has not properly explained the provision which allows a reduction of the 5 % audit target and confusion was found in Member States as to its implementation. 
Kommissionen har inte p lmpligt stt frklarat den bestmmelse som medger en minskning av femprocentsmlet, och det frekom frvirring i medlemsstaterna angende dess tillmpning.
Furthermore, the SFAM does not give any indication on the matter, other thantostatethatthereductioniscalculatedonthebasisofthe final date for payments (31 December 2001). 
Vidare ger inte revisionshandboken fr strukturfonderna ngon vgledning i frgan, utver att minskningen berknas p grundval av slutdatumet fr betalningar (31 december 2001).
One interpretation, promulgated by DG EMPL, is that the 5 % sample should only be taken from expenditure over the period 1998 to 2001 (i.e. since the introduction of the Regulation), with no expenditure needing to be checked for the period 1994 to 1997. 
En tolkning som GD Sysselsttning och socialpolitik frt fram r att stickprovet p 5 % endast br tas bland utgifter under perioden 1998Đ2001 (det vill sga sedan frordningen infrdes), och att inga utgifter frn perioden 1994Đ1997 skulle behva kontrolleras.
Another interpretation (recommended by DG AUDIT (4)) is that a reduced percentage of expenditure be checked in respect of each year 1994 to 2001 (5). 
En annan tolkning (som rekommenderas av GD Ekonomistyrning (4) r att en mindre procentandel av utgifterna skall kontrolleras fr varje r 1994Đ2001 (5).
As the results of these checks will be a key component of the conclusions in the closure statement the Court considers that they, like the final declarations of expenditure, should cover the whole programming period. 
Eftersom resultaten av dessa kontroller kommer att vara en viktig del av slutsatserna i utltandet vid avslutande anser revisionsrtten att de, liksom de slutliga utgiftsredogrelserna, br omfatta hela programplaneringsperioden.
In February 2001 the CommissionŐs (DG REGIO) first monitoring visit specifically for this Regulation revealed that the Irish authorities were not covering expenditure incurred before the introduction of this Regulation. 
I februari 2001 visade kommissionens (GD Regionalpolitik) frsta vervakningsbesk som var srskilt avsett fr denna frordning att de irlndska myndigheterna inte tckte de utgifter som uppkommit fre denna frordnings infrande.
The Court itself found a similar interpretation in Italy and Sweden in the course of its financial audit in respect of 2000. 
Revisionsrtten fann sjlv en liknande tolkning i Italien och Sverige under sin redovisningsrevision fr r 2000.
Earlier assessment of the implementation of the Regulation would have alerted the Commission to the varying interpretations. 
Med en tidigare utvrdering av genomfrandet av frordningen skulle kommissionen ha blivit uppmrksam p de olika tolkningarna.
It is essential that the Commission give urgent guidance on this to all Member States. 
Det r mycket viktigt att kommissionen snarast ger medlemsstaterna vgledning i denna frga.
Regulation (EC) No 2406/98 only applies to the drawing-up of the closure statement. 
Frordning (EG) nr 2406/98 gller endast utarbetandet av utltandet vid avslutande.
The requirement to verify 5 % (or the reduced percentage) of the total eligible expenditure remains for all forms of assistance, which includes, for example, Objective 2, 1994 to 1996. 
Kravet att 5 % (eller den reducerade procentsatsen) av de totala stdberttigande utgifterna skall kontrolleras kvarstr fr alla former av std, vilket inbegriper exempelvis ml 2 under 1994Đ1996.
The audit revealed that no Member State had carried out the 5 % checks in respect of the 1994 to 1996 programming period. 
Granskningen visade att ingen medlemsstat hade utfrt femprocentskontrollerna fr programplaneringsperioden 1994Đ1996.
The Commission should either take action to ensure that Member States apply the Regulation in full or propose an amendment to this Regulation. 
Kommissionen br antingen vidta tgrder fr att skerstlla att medlemsstaterna tillmpar frordningen fullt ut eller fresl en ndring av frordningen.
4 (5) Letters to Denmark and Finland. () For example, for an Operational Programme 1994 to 1999, payments may be made over an eight-year period. 
4 (5) Skrivelser till Danmark och Finland. () Fr ett operativt program fr perioden 1994Đ1999 kan exempelvis betalningar gras under en ttarsperiod.
The Regulation came into force with approximately four eighths of the period remaining (November 1997) and thus the percentage to be checked would be four eighths of the 5 %. 
Nr frordningen trdde i kraft terstod ungefr fyra ttondelar av perioden (november 1997) och den andel som skulle kontrolleras skulle allts vara fyra ttondelar av 5 %.
Thus, a minimum 2,5 % of each yearŐs expenditure (1994 to 2001) would be checked. 
Fljaktligen skulle 2,5 % av utgifterna fr varje r (1994Đ2001) kontrolleras.
8.11.2001 EN Official Journal of the European Communities C 314/37 The closure statement 80. 
8.11.2001 SV Europeiska gemenskapernas officiella tidning C 314/37 Revisionsutltandet vid avslutande 80.
Few forms of assistance had been closed at the time of the CourtŐs audit. 
Endast f stdformer hade avslutats nr revisionsrtten genomfrde sin granskning.
The audit did not identify any cases where the closure statement provider did not have the required independence (except in the cases in paragraph 62). 
Granskningen avsljade inga fall dr den som lmnar utltandet vid avslutande inte uppfyllde kravet p oberoende (med undantag fr fallen i punkt 62).
However, in a subsequent audit for the ERDF in Greece, the Court found that the provider did not review the work carried out by the checkers, which will make the provision of a meaningful closure statement difficult. 
I en senare granskning av ERUF i Grekland fann emellertid revisionsrtten att den som lmnar utltandet inte gick igenom det arbete som utfrts av dem som ansvarade fr kontrollerna, vilket kommer att gra det svrare att lmna ett meningsfullt utltande.
The audit highlighted Member States concern that by carrying out thorough checks and systems audits and reporting a high frequency of irregularities (1), they might be penalised by a reduction in EU co-financing. 
Granskningen belyste medlemsstaternas oro ver att de skulle kunna straffas med minskad samfinansiering frn EU om de utfr noggranna kontroller och systemgranskningar och rapporterar en stor frekomst av oegentligheter(1).
The Commission indicated to the Court that only irregularities known to be remaining in the final declaration of expenditure would be excluded from EU co-financing. 
Kommissionen har antytt fr revisionsrtten att endast oegentligheter som man vet finns kvar i den slutliga utgiftsredogrelsen skulle komma att uteslutas frn EU:s samfinansiering.
Moreover, the Commission would only extrapolate irregularities and make financial corrections in cases where the Regulation had not been correctly applied. 
Dessutom skulle kommissionen endast extrapolera oegentligheter och genomfra finansiella korrigeringar i de fall dr frordningen inte tillmpats korrekt.
It is not clear to the CourtwhatlegalbasiswouldbeavailabletotheCommissionto do this. 
Revisionsrtten anser att det r oklart vilken rttslig grund kommissionen skulle kunna stdja sig p fr att gra detta.
A high frequency of irregularities in the population checked cannot be ignored, even if the detected errors are corrected. 
Man kan inte bortse frn en hg frekvens av fel i den granskade populationen, ven om de upptckta felen korrigeras.
Althoughthesampleshouldtakeintoaccountanyriskfactors,it should also be representative. 
Urvalet br visserligen gras med beaktande av eventuella riskfaktorer, men det br ven vara representativt.
Thus, if the sample reveals a high frequency of irregularities, it would indicate that a significant level of irregularities still remained in the untested part of the population. 
Om urvalet avsljar en hg frekvens av oegentligheter, skulle det tyda p en betydande frekomst av oegentligheter ven i den del av populationen som inte granskats.
If the irregularities identified during checks are systemic, Article 7 of the Regulation requires Member States to correct those cases which have not been individually identified by these checks. 
Om de oegentligheter som ptrffas under kontrollerna r systematiska skall medlemsstaterna enligt artikel 7 i frordningen korrigera de enskilda fall som inte pvisats vid dessa kontroller.
It is essential that the use to which the Commission will put the closure statements should be addressed now and Member States informed, particularly in respect of the irregularities found whicharenon-systemic. 
Det r mycket viktigt att kommissionen nu tar upp frgan om hur den kommer att anvnda utltandet vid avslutande samt informerar medlemsstaterna framfr allt betrffande de oegentligheter som pvisats och som inte r systematiska.
The Commission has not issued guidelines as to what constitutes a high or low frequency of irregularities. 
Kommissionen har inte utfrdat ngra riktlinjer om vad som utgr en hg eller lg frekvens av oegentligheter.
This leads to the risk that what is deemed ÔhighŐ in one Member State may be deemed Ôacceptably lowŐ in another. 
Detta medfr en risk fr att vad som anses vara en ÓhgÓ frekvens i en medlemsstat, kanske anses Ógodtagbart lgÓ i en annan.
The Commission should ascertain the criteria being applied by Member States in making such a distinction and set guidelines. 
Kommissionen br ta reda p vilka kriterier medlemsstaterna tillmpar i detta sammanhang samt utfrda riktlinjer.
It should also adopt a common policy to be followed by the operational DGs upon receipt of a closure statement, to ensure equality of treatment between Member States and between Structural Funds. 
Den br ven anta en gemensam policy som de operativa generaldirektoraten skall flja nr de erhller ett utltande vid avslutande, fr att skerstlla att olika medlemsstater och strukturfonder behandlas lika.
Furthermore, the term ÔfrequencyŐ is not sufficient in itself to judge the effect of irregularities on an expenditure declaration. 
Termen ÓfrekvensÓ r inte tillrcklig i sig fr en bedmning av vilken effekt oegentligheter har p en utgiftsredogrelse.
Irregularities may be frequent (in which case the cause should be investigated) but the effect on the expenditure declaration may (1) Article 8 of the Regulation only uses the word ÔirregularityŐ. 
Det kan frekomma mnga oegentligheter (och d skall orsaken under-skas), men effekten p utgiftsredogrelsen kan vara mycket liten. (1) I artikel 8 i frordningen anvnds ordet ÓoegentlighetÓ.
In this context the Court considers that ÔirregularitiesŐ should include the concept of errors. be minimal. 
I detta sammanhang anser revisionsrtten att ÓoegentligheterÓ br innefatta begreppet felaktigheter.
Frequency of irregularity does not measure the financial impact of these irregularities and without this an accurate assessment of the reliability of an expenditure declaration is difficult. 
Frekvensen av oegentligheter r inget mtt p oegentligheternas ekonomiska verkan, och utan ett sdant r det svrt att gra en riktig bedmning av en utgiftsredogrelses tillfrlitlighet.
Therefore a quantification of irregularities is also needed to reflect the true extent of their impact in the underlying expenditure. 
Drfr krvs en kvantifiering av oegentligheterna som speglar den verkliga omfattningen av deras effekt p de underliggande utgifterna.
Audit trails 85. 
Verifieringskedjor 85.
An audit trail consists of the individual expenditure records and supporting documents at the various administrative and beneficiary levels. 
En verifieringskedja bestr av de enskilda utgiftsregistren och verifierande underlag p olika administrations-och mottagarni-ver.
The Commission employed a firm of consultants to carry out a study of control and management systems of Structural Fund expenditure in selected Member States. 
Kommissionen anlitade en konsultfirma fr en underskning av kontroll-och administrationssystem fr strukturfondsutgifterna i vissa utvalda medlemsstater.
This resulted in a set of flow charts and systems descriptions for the selected Member States per Fund. 
Detta resulterade i en uppsttning fldesscheman och systembeskrivningar fr de utvalda medlemsstaterna per fond.
Similar information was compiled by the remaining Member States on the basis of a model designed by the consultants. 
Liknande information samlades in av de resterande medlemsstaterna utifrn en modell som konsulterna utformat.
The entire study was to be regularly updated. 
Hela underskningen skulle uppdateras regelbundet.
The composition of a sufficient audit trail is described in Article2(2)andAnnexItotheRegulation.Theaudittrailsresult-ing from the CommissionŐs study set out the responsibilities but didnotallowajudgementtobemadeontheadequacyofthe management and control systems in place, nor identify risk areas. 
Innehllet i en tillrcklig verifieringskedja beskrivs i artikel 2.2 och bilaga I i frordningen. De verifieringskedjor som r resultatet av kommissionens underskning visade ansvarsfrdel-ningen, men de medgav varken en bedmning av om de befintliga administrations-och kontrollsystemen r lmpliga eller en identifiering av riskomrden.
Neither did they ensure that the audit trail complied with the model annexed to the Regulation. 
De skerstllde inte heller att verifieringskedjan fljde modellen i bilaga till frordningen.
The wide diversity of projects and Member StatesŐ administrative systems for managing and controlling the Structural Funds (in particular the ERDF) makes it rare that each audit trail is applicable to all forms of assistance for that fund in a Member State. 
Den stora mngfalden av projekt och administrativa system i medlemsstaterna fr att frvalta och kontrollera strukturfonderna (framfr allt ERUF) innebr att det r ovanligt att varje verifieringskedja kan tillmpas p alla former av std fr den fonden i en medlemsstat.
Indeed,thevalueobtainedfromthecontract(2)isdoubtfulasthe Court found no evidence that these audit trails were being used, or indeed, updated either by Commission officials, who prefer to rely on their own knowledge of the systems, or by Member States. 
Den nytta man fick ut av kontraktet r tveksam (2) eftersom revisionsrtten inte fann ngra bevis fr att dessa verifieringskedjor anvndes, eller uppdaterades av vare sig kommissionens tjnstemn Đ som fredrar att frlita sig till sin egen kunskap om systemen Đ eller av medlemsstaterna.
THE OBJECTIVES OF REGULATION (EC) No 1681/94 88. 
MLEN MED F RORDNING (EG) nr 1681/94 88.
The main purpose of this Regulation is to allow the Commission to be better informed of the relevant legal and administrative provisions in Member States, the nature and level of irregularities occurring in the Structural Funds, their financial effects and the corrective and preventive measures taken by the national authorities in this regard, as provided for in Article 23 of Council Regulation (EEC) No 2082/93. 
Huvudsyftet med denna frordning r att gra det mjligt fr kommissionen att hlla sig bttre informerad om relevanta rttsliga och administrativa bestmmelser i medlemsstaterna, karaktren och nivn p oegentligheter inom strukturfonderna, deras ekonomiska betydelse och om vilka korrigerande och frebyggande tgrder de nationella myndigheterna vidtagit p detta omrde, i enlighet med artikel 23 i rdet frordning (EEG) nr 2082/ 93.
To this end it envisages the organisation of an information system concerning irregularities and the recovery of sums wrongly paid. 
I detta syfte planerar kommissionen att organisera ett informationssystem fr oegentligheter och tervinning av belopp som felaktigt har utbetalats.
2 ( ) Contract cost 300 000 euro. 
2 ( ) Kontraktkostnad 300 000 euro.
C 314/38 EN Official Journal of the European Communities 8.11.2001 89. 
C 314/38 SV Europeiska gemenskapernas officiella tidning 8.11.2001 89.
The Regulation does not define how the term irregularity should be interpreted by the Member States (this was not done until the introduction of Regulation (EC, Euratom) No 2988/95 (1)), nor does it set out the objectives of the Commission in requiring the creation of such an information sys-tem.Inparticular,theRegulationissilentontheusetowhich such information might be put, for example, the application of risk analysis and the monitoring of the recovery of sums wrongly paid. 
Frordningen klargr varken hur termen oegentlighet skall tolkas av medlemsstaterna (detta skedde inte frrn frordning (EG, Euratom) nr 2988/95 infrdes) (1) eller vilka ml kommissionen har nr den krver att ett sdant system skall inrttas. Framfr allt sgs ingenting i frordningen om hur denna information skulle kunna anvndas, exempelvis vid riskanalys och vervakning av tervinning av belopp som felaktigt har utbetalats.
THE ROLE OF OLAF AND THE OTHER COMMISSION SERVICES IN THE IMPLEMENTATION OF REGULATION (EC) No 1681/94 The management systems 90. 
OLAF:s OCH VRIGA KOMMISSIONSENHETERS ROLL I GENOMF RANDET AV F RORDNING (EG) nr 1681/94 Frvaltningssystemen 90.
In December 1993, UCLAF was established as part of the Secretariat-General of the Commission. 
I december 1993 inrttades UCLAF som en del av kommissionens generalsekretariat.
One of its responsibilities was to ensure the implementation of Regulation (EC) No 1681/94, including the receipt and management of irregularity communications from Member States. 
Ett av dess ansvarsomrden var att skerstlla tillmpningen av frordning (EG) nr 1681/94, dri inbegripet mottagande och frvaltning av meddelanden frn medlemsstaterna om oegentligheter.
However, the normal financial management responsibilities of the Commission for the implementation of Structural FundsŐ actions under Article 23 of Council Regulation (EEC) No 2082/93 remained with the relevant Commission Directorates-General (DG). 
Kommissionens vanliga ekonomiska frvaltningsansvar fr genomfrandet av tgrder inom strukturfonderna enligt artikel 23 i rdet frordning (EEG) nr 2082/93 lg kvar p de berrda generaldirektoraten inom kommissionen.
UCLAFŐs (latterly OLAFŐs) system for the management and recording of Member StatesŐ irregularity reports in the area of Structural Funds has been hampered since 1997 by technical difficulties and a lack of staff resources. 
UCLAF:s (senare OLAF:s) system fr frvaltning och registrering av medlemsstaternas rapporter om oegentligheter inom strukturfonderna har sedan 1997 hindrats av tekniska svrigheter och personalbrist.
All communications ceased to be entered on UCLAFŐs irregularities database from the end of 1997 (2), as the database, which was located in Luxembourg, was closed and its contents were transferred to the main IRENE (3) system in Brussels. 
Frn och med slutet av 1997 (2) upphrde man med att registrera alla meddelanden i UCLAF:s databas ver oegentligheter, nr databasen (som fanns i Luxemburg) stngdes och dess innehll verfrdes till huvudsystemet IRENE (3) i Bryssel.
Owing to an absence of software, data were not processed nor was new information registered on this system. 
P grund av att det saknades programvara, behandlades inga uppgifter och inte heller registrerades nya uppgifter i detta system.
Thus, while UCLAF continued to receive quarterly irregularity reports from Member States, there was no regular or systematic transfer of irregularity communications from UCLAF to the other Commission services after 1997 (4). 
Medan UCLAF fortsatte att ta emot kvartalsrapporter om oegentligheter frn medlemsstaterna fanns det allts ingen regelbunden eller systematisk verfring av meddelanden om oegentligheter frn UCLAF till kommissionens vriga enheter efter 1997 (4).
(1) Article 1(2) of Council Regulation (EC, Euratom) No 2988/95 (OJ L 312, 23.12.1995) states that an irregularity shall mean any infringement of a provision of Community law resulting from an act or omission by an economic operator, which has or would have, the effect of prejudicing the general budget of the Communities or budgets managed by them, either by reducing or losing revenue accruing from own resources collected directly on behalf of the Communities, 2 or by an unjustified item of expenditure. () OLAFŐs Activity Report 1 June 1999 to 31 May 2000 of 23 May 2000 stated with regard to Member State communications, that all information notified under Regulation (EC) No 1681/94 was entered in the 3 OfficeŐs database IRENE (paragraph 1.1.1). () IRENE (irregularities, enquiries, exploitation) has been in operation 4 since 1 December 1992. () For example, of the 14 cases communicated by Member States in the period 1997 to 1999 to OLAF, concerning FIFG, only four of these had been notified to DG FISH prior to the latterŐs request for updated information to OLAF in May 1999. 
(1) Enligt artikel 1.2 i rdets frordning (EG, EURATOM, EURATOM) nr 2988/95 (EGT L 312, 23.12.1995) avses med oegentligheter Óvarje vertrdelse av en bestmmelse i gemenskapsrtten som r fljden av en handling eller en underltenhet av en ekonomisk aktr och som har lett eller skulle ha kunnat leda till en negativ ekonomisk effekt fr gemenskapernas allmnna budget eller budgetar som de frvaltar, antingen genom en otillbrlig utgift eller genom minskning eller bortfall av inkomster som kommer frn de egna medel som uppbrs direkt 2 fr gemenskapernas rkningÓ. () I OLAF:s verksamhetsrapport fr perioden 1 juni 1999Đ31 maj 2000 av den 23 maj 2000 str det betrffande medlemsstaternas meddelanden att all information som lmnats i enlighet med frordning 3 (EG) nr 1681/94 frts in i byrns databas IRENE (punkt 1.1.1). () IRENE (Irregularities, Enquiries, Exploitation Đ oegentligheter, utred-4 ningar anvndning) har varit i funktion sedan den 1 december 1992. () Av de 14 fallen som medlemsstaterna meddelat OLAF under perioden 1997Đ1999 avseende FFU, hade GD Fiske endast underrttats om 4 av dessa innan det begrde uppdaterad information frn OLAF i maj 1999.
Only DG REGIO and DG FISH had a system for the management, recording and follow-up of irregularity communications, although even these were found to contain weaknesses. 
Endast GD Regionalpolitik och GD Fiske hade ett system fr frvaltning, registrering och uppfljning av meddelanden om oegentligheter, ven om ven dessa visade sig ha brister.
Any matters relating to the financial management of Structural Funds were retained on individual financial files, making full control and use oftheinformationdifficult.AsaresultoftheCourtŐsaudit,the CommissionŐs services stated that they were instigating improvements in this area. 
Alla frgor om den ekonomiska frvaltningen av strukturfonderna frvarades i enskilda ekonomiska akter, vilket frsvrade en full kontroll ver och anvndning av informationen.