natgillin/translations-raw huggingface dataset:
Legality and regularity of the underlying transactions Except for the situations described in paragraphs 14 and 15, the transactions underlying the CollegeŐs annual accounts, taken as a whole, are legal and regular. 
De underliggande transaktionernas laglighet och korrekthet Med undantag av de frhllanden som beskrivs i punkterna 14 och 15 r de transaktioner som ligger till grund fr akademins rsredovisning som helhet lagliga och korrekta.
Furthermore, the Court draws attention to the observation in paragraph 13. 
Revisionsrtten vill ocks uppmrksamma iakttagelsen i punkt 13.
The 2007 CollegeŐs budget amounted to 6,5 million euro, as compared to 5,1 million euro the previous year. The increase in the budget was due to the expansion of the CollegeŐs activities. 
Akademins budget fr 2007 uppgick till 6,5 miljoner euro jmfrt med 5,1 miljoner euro ret innan. kningen av budgeten berodde p utkningen av akademins aktiviteter.
This budget amount did not include a contribution of 1,5 million euro received from the Commission in 2007 to implement a MEDA (5) programme. 
Detta budgetbelopp inkluderade inte ett bidrag p 1,5 miljoner euro som mottagits av kommissionen 2007 fr att genomfra ett Medaprogram (5).
This situation was at odds with the principle of unity and accuracy of the budget. 
Denna situation strider mot enhetsprincipen och principen om riktighet i budgeten.
Only 5,6 million euro of the 2007 commitment appropriations (6) were used, of which 1,7 million euro were carried over. 
Endast 5,6 miljoner euro av 2007 rs tagandebemyndiganden (6) anvndes, och av dem frdes 1,7 miljoner euro ver.
More than 20 % (0,5 million euro) of the appropriations carried over from the preceding year were cancelled. 
Mer n 20 % (0,5 miljoner euro) av de anslag som frdes ver frn det fregende ret frfll.
As in 2006, the College did not have, for most of the year, a proper commitment accounting system. 
Liksom 2006 hade inte akademin ett ordentligt system fr redovisning av taganden under huvuddelen av ret.
For example, for operating expenditure, decisions to spend were taken by the Director on the advice of the Governing Board. Commitments were only recorded against budget lines after payments had been made. 
Nr det till exempel gllde driftskostnader fattades besluten av direktren p styrelsens inrdan. taganden bokfrdes mot budgetposter frst efter det att betalningar hade gjorts.
The absence of internal control standards (7) and ineffective budget monitoring led to spending in excess of the amount foreseen on some budgetary lines. 
Avsaknaden av normer fr intern kontroll (7) samt icke ndamlsenlig budgetvervakning resulterade i att utgifterna blev strre n de belopp som faststllts fr vissa budgetposter.
This then led to either ex-post transfers to correct the overdrawn positions or the creation of new budgetary lines ex nihilo. 
Detta ledde i sin tur antingen till att verfringar i efterhand gjordes fr att korrigera vertrasseringarna eller till att nya budgetposter skapades frn grunden.
In November 2007, a commitment accounting system was put in place for operating activities. 
I november 2007 infrdes ett redovisningssystem fr taganden nr det gller den lpande verksamheten.
It explicitly provided for the creation of budgetary commitments before any legal commitment or any check on the availability of appropriations. 
Systemet freskrev uttryckligen att budgetmssiga taganden skulle ings fre rttsliga taganden och kontroll av tillgngen p anslag.
The form of the standard legal commitment in this new procedure does not provide sufficient legal guarantees. 
Blanketten fr det standardmssiga rttsliga tagandet i detta nya frfarande ger inte tillrckliga rttsliga garantier.
It consists of a simple sheet providing some administrative information on the project plus a breakdown of its total cost between the relevant budgetary lines. 
Den bestr av ett enkelt blad som innehller vissa administrativa uppgifter om projektet samt en frdelning av projektets totala kostnader mellan de aktuella budgetposterna.
This approach is not in line with the principle of transparency. 
Detta tillvgagngsstt r inte frenligt med principen om ppenhet.
(5) The Euro-Mediterranean Partnership. 
(5) EuropaĐMedelhavspartnerskapet.
(6) Assigned revenue not included. 
(6) Exklusive inkomster avsatta fr srskilda ndaml.
(7) Internal control standards were adopted by the Governing Board on 28 November 2007. 
(7) Normer fr intern kontroll antogs/godkndes/infrdes av styrelsen den 28 november 2007.
C 311/138 EN Official Journal of the European Union 5.12.2008 11. 
C 311/138 SV Europeiska unionens officiella tidning 5.12.2008 11.
Contrary to the CollegeŐs Financial Regulation (1), neither the provisional accounts nor the report on the budgetary and financial management had been prepared. 
I strid med akademins budgetfrordning (1) hade varken de preliminra redovisningarna eller rapporten om budgetfrvaltningen och den ekonomiska frvaltningen utarbetats.
The recoverable VAT for the 2007 financial year, amounting to 102 281 euro, had not been reclaimed by the year end. 
Momsfordran fr budgetret 2007, som uppgick till 102 281 euro, hade inte reglerats vid rets slut.
VAT should be recovered at regular intervals during the year. 
Momsfordringar br regleras regelbundet under ret.
This situation is not consistent with sound financial management. 
Denna situation r inte frenlig med sund ekonomisk frvaltning.
The CollegeŐs Financial Regulation foresees the need for detailed rules for the implementation (2) of the regulation. 
I akademins budgetfrordning frutses behovet av genomfrandebestmmelser fr budgetfrordningen (2).
The College has not yet adopted any detailed implementing rules, including those ensuring the transparency of the CollegeŐs procurement procedures. 
Akademin har nnu inte antagit ngra genomfrandebestmmelser, inte heller bestmmelser som garanterar insyn i akademins upphandlingsfrfaranden.
This had already been commented on in the 2006 audit report (3). 
Detta kommenterades redan i 2006 rs revisionsrapport (3).
There was no documentation available to justify the need to purchase particular items and to explain recourse to a particular supplier. 
Det fanns ingen dokumentation tillgnglig som motiverade behovet av inkp av vissa artiklar eller som frklarade varfr en viss leverantr hade anlitats.
This had already been commented on in the 2006 audit report (4). 
Detta kommenterades redan i 2006 rs revisionsrapport (4).
Cases were identified where appropriations were used to finance the private expenditure of some of the CollegeŐs staff. 
Fall identifierades dr anslag anvndes till att finansiera vissa av de akademianstlldas privata utgifter.
As it was not feasible for the auditors to review all payments made during the year it is not possible to quantify either the amount that was irregularly spent on private use or all the different types of private expenditure made. 
Eftersom det inte var mjligt fr revisorerna att granska alla betalningar som gjorts under ret, gr det inte att kvantifiera vare sig det belopp som oriktigt anvnts privat eller alla de olika typer av privata utgifter som frekommit.
This use of public funds for private purposes is material by nature. Steps should be taken to ensure complete reimbursement of these funds. 
Sdan anvndning av offentliga medel fr privata syften r ett vsentligt fel. tgrder br vidtas som garanterar en fullstndig terbetalning av dessa medel.
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 9 October 2008. 
Denna rapport har antagits av revisionsrtten vid dess sammantrde i Luxemburg den 9 oktober 2008.
For the Court of Auditors Vtor Manuel da SILVA CALDEIRA President (1) Articles 76 and 82. 
Fr revisionsrtten Vtor Manuel da SILVA CALDEIRA Ordfrande (1) Artiklarna 76 och 82.
(2) For example, in Article 10(3), Article 34 and Article 74. 
(2) Till exempel i artikel 10.3 och i artiklarna 34 och 74.
(3) Paragraph 8. 
(3) Punkt 8.
(4) Paragraph 11. 
(4) Punkt 11.
5.12.2008 EN Official Journal of the European Union C 311/139 Areas of Community Competence deriving from the Treaty Competences of the College as defined in Council Decision 2005/681/JHA Governance Resources made available to the College in 2007 (data for 2006) Main products and services supplied in 2007 Approximation of laws Objectives Tasks 1. 
5.12.2008 SV Europeiska unionens officiella tidning C 311/139 Gemenskapens behrighetsomrde enligt frdraget Akademins behrighet enligt rdets beslut 2005/681/RIF Medel till akademins frfogande under Organisation 2007 Produkter och tjnster 2007 Tillnrmning av lagar Syfte Uppgifter (uppgifter fr 2006 inom parentes) 1.
Governing Board Final budget: 1. Courses, seminars and conferences: 85 conferences Treaty on European Union, in particular Article 30(1) and Article 34(2) thereof. 
Styrelse Slutlig budget: 1) Kurser, seminarier och konferenser: 85 konferenser. Frdraget om Europeiska unionen, srskilt artikel 30.1 och artikel 34.2.
The aim of CEPOL shall be to help Ń train senior police officers in the Member States by optimising cooperation between CEPOLŐs various components. It shall sup-To increase knowledge of the national police systems and structures of other Member States and of cross-border police cooperation within the European Union. 
Cepols syfte ska vara att genom Ń optimering av samarbetet mellan de olika delar som akademin bestr av bidra till utbildningen Frdjupa kunskapen om de nationella polismyndigheternas system och strukturer i vriga medlemsstater och det grnsverskridande polissamarbetet inom Europeiska unionen.
Composed of: 7,4 million Euro (5,0) Source: Information supplied by the College. port and develop a European Ń approach to the main problems facing Member States in the fight against crime, crime prevention To improve knowledge of international and Union instruments, particularly in the following sectors. 
Bestende av: 7,4 miljoner euro (5,0) En delegation frn varje med-(100 % bidrag frn gemenskapen) 2) Utbildning och forskning: Klla: Uppgifter frn akademin. av medlemsstaternas hgre polismn.
Representatives of the European Commission and of the General Secretariat of the Council of the European Union and Europol shall be invited to attend meetings as non-voting observers. 
Frbttra kunskapen om internationella instrument och Europeiska unionens instrument, srskilt avseende fljande sektorer: rst.
Number of posts in the Establishment Plan: 22,5 (22,5) and the maintenance of law and order and public security, in particular the cross-border dimensions of those problems. (a) the institutions of the European Union, their functioning and role, as well as the decision-making mechanisms and legal instruments of the European Union, in particular as regards their implications for law-enforcement cooperation; Posts occupied: 12 (7) Other posts: (contract staff, sec-Ń Recommendation on trainers and course standards has been adopted. (b) EuropolŐs objectives, structure and functioning, as well as ways to maximise cooperation between Europol and relevant law-enforcement services in the Member States in the fight against organised crime; Manages the Agency, is appointed and removed by the Governing Board. 
Fretrdare fr kommis-Antal tjnster enligt tjnstefrteck-sionen och fr generalsekre-ningen: 22,5 (22,5) Ń Rekommendation om utbildare och kursstandard har antagits. b) Europols ml, uppbyggnad och funktion samt mjligheterna att optimera samarbetet mellan Europol och berrda brottsbekmpande myndigheter i medlemsstaterna i frga om bekmpningen av organiserad brottslighet. Direktren leder akademin och utses av styrelsen som ocks kan skilja direktren frn dennes uppdrag.
Ń e-doc database and CEPOLŐs glossary have continued to be developed. (c) EurojustŐs objectives, structure and functioning; Commission. 
Ń Databasen e-doc och Cepols ordlista har utvecklats ytterligare. c) Eurojusts ml, uppbyggnad och funktion. sionstjnst.
Discharge authority Ń Launch of the Euromed II project Table 1 European Police College (Bramshill) One delegation from each MemberState. 
Tabell 1 Europeiska polisakademin (Bramshill) lemsstat.
3. External relations: 4. 
3) Externa frbindelser: 4.
Internal Auditor Internal Audit service of the Ń Agreements signed with Eurojust, Frontex and Europol. 
Internrevision Kommissionens internrevi-Ń Avtal undertecknade med Eurojust, Frontex och Europol.
Ń Preliminary contacts initiated for cooperation with international (OSCE, Interpol) and national organisations (Russia, European Neighbourhood Policy countries). 
Ń Preliminra kontakter tagna fr samarbete med internationella (OSSE och Interpol) och nationella organisationer (Ryssland och lnder inom europeiska granskapspoli-tiken).
C 311/140 EN Official Journal of the European Union Table 2 European Police College (Bramshill) Ń Economic outturn account for the financial year 2007 and 2006 5.12.2008 Operating revenue Community subsidies Operating expenditure Staff expenditure Other administrative expenditure Operational expenditure Total (a) 2007 7 165 7 165 1 954 213 4 009 6 176 989 Ń Đ18 Đ18 971 (1 000 euro) 2006 4 352 4 352 1 460 358 2 454 4 272 80 Ń Đ 12 Đ 12 68 (1 000 euro) 2006 Ń 37 Ń 298 3 682 4 017 Ń 3 949 3 949 68 Ń 68 68 Total (b) Surplus/(deficit) from operating activities (c = a Đ b) Financial operations revenue (d) Financial operations expenditure (e) Source: Surplus/(deficit) from non-operating activities (f = d + e) Economic result for the year (g = c + f) Data supplied by the College. 
C 311/140 SV Europeiska unionens officiella tidning Tabell 2 5.12.2008 Europeiska polisakademin Đ Resultatrkning fr budgetren 2007 och 2006 2007 7 165 7 165 1 954 213 4 009 6 176 989 Ń Đ18 Đ18 971 (1 000 euro) 2006 4 352 4 352 1 460 358 2 454 4 272 80 Ń Đ 12 Đ 12 68 (1 000 euro) 2006 Ń 37 Ń 298 3 682 4 017 Ń 3 949 3 949 68 Ń 68 68 Driftsintkter Bidrag frn gemenskapen Driftskostnader Personalkostnader vriga administrativa kostnader Drift Summa (a) Summa (b) Resultat frn lpande verksamhet (c = a Đ b) Intkter frn finansiella transaktioner (d) Kostnader fr finansiella transaktioner (e) Resultat frn icke lpande verksamhet (f = d + e) Ekonomiskt resultat fr ret (g = c + f) Klla: Uppgifter frn akademin.
Table 3 European Police College (Bramshill) Ń Balance Sheet at 31 December 2007 and 2006 2007 8 139 102 182 4 586 5 017 1 190 2 788 3 978 1 039 68 971 1 039 Non-current assets Intangible fixed assets Tangible fixed assets Long-term receivables Current assets Short-term receivables Cash and cash equivalents Non-current liabilities Long-term liabilities Current liabilities Accounts payable Reserve Accumulated surplus/deficit Economic result for the year Total assets Total liabilities Net assets Total net assets Source: Data supplied by the College. This table summarises the data provided by the College in its annual accounts: these accounts are drawn up on an accrual basis. 
Tabell 3 Europeiska polisakademin Đ Balansrkning per den 31 december 2007 och 2006 Anlggningstillgngar Immateriella anlggningstillgngar Materiella anlggningstillgngar Lngfristiga fordringar Omsttningstillgngar Kortfristiga fordringar Likvida medel Lngfristiga skulder Lngfristiga skulder Kortfristiga skulder Skulder till leverantrer och andra fordringshavare Reserver Ackumulerat resultat Ekonomiskt resultat fr ret Summa tillgngar Summa skulder Nettotillgngar Nettokapital 2007 8 139 102 182 4 586 5 017 1 190 2 788 3 978 1 039 68 971 1 039 Klla: Uppgifterfrnakademin.Itabellensammanfattasdeuppgiftersomakademinharlagtframisinrsredovisning.rsredovisningenhar upprttats enligt principerna fr periodiserad redovisning.
5.12.2008 EN Official Journal of the European Union C 311/141 THE COLLEGEŐS REPLIES 7. 
5.12.2008 SV Europeiska unionens officiella tidning C 311/141 AKADEMINS SVAR 7.
The specific MEDA project was not initially included in the Budget Out-turn Report. 
Det aktuella Medaprojektet togs ursprungligen inte med i rapporten om budgetutfallet.
Three separate entities were set up; CEPOL, AGIS and MEDA. 
Sedan inrttades tre separata enheter: Cepol, Agis och Meda.
The income and expenditure for each entity was correctly recorded in the accounts as of 31 December 2007. 
Inkomster och utgifter fr respektive enhet var korrekt bokfrda per den 31 december 2007.
The four main reasons the budget appropriations were not fully used are: 1. 
De fyra huvudsakliga sklen till att budgetanslagen inte anvndes fullt ut r fljande: 1.
The number of participants in CEPOL activities was less than estimated and a few activities were cancelled. 
Antalet deltagare i Cepols verksamheter blev frre n frvntat och ngra verksamheter drogs in.
The recruitment process for new staff has taken longer time than estimated. 
Processen fr rekrytering av ny personal tog lngre tid n frvntat.
The new office accommodation, to be provided by NPIA, Bramshill in autumn 2007 was not available in 2007. 
De nya lokaler som skulle ha tillhandahllits av NPIA, Bramshill, hsten 2007 blev inte tillgngliga 2007.
A paper-based system for commitments and segregation of duties was established in December 2007 and came into force on 1 January 2008. 
Ett pappersbaserat system fr taganden och ansvarsfrdelning inrttades i december 2007 och brjade tillmpas den 1 januari 2008.
ABAC was implemented in June 2008. 
Periodiserad redovisning brjade tillmpas i juni 2008.
New budget lines were used as a temporary measure. 
Nya budgetposter anvndes som en temporr lsning.
Internal procedures have been reviewed and amended to ensure the observed errors will not recur. 
De interna frfarandena har setts ver och ndrats fr att garantera att de ppekade felen inte kommer att upprepas.
In November 2007 CEPOL Governing Board approved a system with Agreements between the National Colleges/Institutes and CEPOL, which came into force 1 January 2008, and which will be further amended in order to optimise the transparency of the agreements concluded with the colleges/institutes. 
I november 2007 godknde Cepols styrelse ett system med avtal mellan de nationella polishgskolorna/instituten och Cepol, vilket trdde i kraft den 1 januari 2008. Systemet kommer att ndras ytterligare fr att ka ppenheten kring de avtal som ings med polishgskolorna/instituten.
A proposal is tabled to the Governing Board in September. 
Ett frslag ska lggas fram fr styrelsen i september.
The draft 2007 Financial Statements were not prepared on 1 March, as specified in the Financial Regulation. 
Utkastet till rsredovisning 2007 hade inte utarbetats den 1 mars 2008 som det freskrivs i budgetfrordningen.
The Consolidated Reporting Package was prepared and finalised in accordance with the Financial Regulation and sent to the Accounting Officer of the Commission by 18 January 2008. 
De konsoliderade rapporterna utarbetades och slutfrdes i enlighet med budgetfrordningen samt sndes till kommissionens rkenskapsfrare den 18 januari 2008.
Following the procedures of previous years, the VAT of the fourth quarter was recovered in the first quarter of the following year. 
I enlighet med frfarandena under tidigare r reglerades momsfordringarna fr fjrde kvartalet under frsta kvartalet fljande r.
VAT for 2007 has now been recovered. 
Momsfordringarna fr 2007 har nu reglerats.
The Implementing Rules of the Financial Regulation were adopted by the Governing Board in February 2008. 
Genomfrandebestmmelser till budgetfrordningen antogs av styrelsen i februari 2008.
Internal Procurement Guidelines is adopted in September 2008. 
Interna riktlinjer fr upphandling kommer att antas i september 2008.
The purchase of ICT equipment was done under the ÔCatalyst Framework AgreementŐ and followed the conditions as provided by UK Home Office in 2004 to CEPOL when CEPOL did not have legal personality, following the start up phase of CEPOL in 2004. 
Inkpen av IT-och kommunikationsutrustning gjordes inom ramen fr ÓCatalyst-ramavtaletÓ och under iakttagande av de villkor som det brittiska inrikesdepartementet faststllde fr Cepol just efter startfasen 2004, nr Cepol inte var en juridisk person.
Cost regarding use of mobile phones and use of the CEPOL pool cars have been recovered. The recovery of the taxi/transport costs has been initiated. 
Kostnaderna fr anvndningen av mobiltelefoner och anvndningen av Cepols poolbilar har terkrvts. tgrder har inletts fr att terkrva kostnaderna fr taxi/transporter.
In order to follow up the use of CEPOL funds, an ex post control will be carried out by an external company, regarding the recovery of the costs. 
Fr att flja upp hur Cepols medel anvnds kommer ett externt fretag att genomfra en efterhandskontroll avseende terbetalningen av kostnaderna.
C 304/124 Official Journal of the European Union 15.12.2009 EN REPORT on the annual accounts of the European Police College for the financial year 2008, together with the College’s replies (2009/C 304/23) CONTENTS INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .. .. ... .. .. .. ... . 
C 304/124 Europeiska unionens officiella tidning 15.12.2009 SV RAPPORT om årsredovisningen för Europeiska polisakademin för budgetåret 2008 samt akademins svar (2009/C 304/23) INNEHÅLL Punkt Sida INLEDNING . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3-15 125 COMMENTS ON THE BUDGETARY AND FINANCIAL MANAGEMENT . . . . . . . . . . . . . . . . . 
1–2 125 REVISIONSFÖRKLARING . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16-21 126 Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .. ... .. 
3–15 125 KOMMENTARER OM BUDGETFÖRVALTNINGEN OCH DEN EKONOMISKA FÖRVALTNINGEN 16–21 126 Tabell . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
127 The College’s replies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 
127 Akademins svar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
EN 15.12.2009 OfficialJournaloftheEuropeanUnion C304/125 INTRODUCTION 1. 
130 SV 15.12.2009 Europeiskaunionensofficiellatidning C304/125 INLEDNING 1.
TheEuropeanPoliceCollege(hereinafter‘theCollege’), located in Bramshill, was established by Council Decision 2000/820/JHA, as repealed in 2005 and replaced by Council Decision 2005/681/JHA (1). 
Europeiska polisakademin (nedan kallad akademin) ligger i Bramshill och inrättades genom rådets beslut 2000/820/RIF, upphävt 2005 och ersatt med rådets beslut 2005/681/RIF (1).
The College’s task is to function as a network and bring together the national police training institutes in the Member States to provide training sessions, based on common standards, for senior police officers (2). 
Akademins uppgift är att fungera som ett nätverk och samman­ föra de nationella instituten för polisutbildning i medlemssta­ terna för att, på grundval av gemensamma normer, ombesörja utbildningstillfällen för högre polismän (2).
TheCollege’s2008budgetamountedto8,7millioneuro compared with 6,5 million euro the previous year. 
Akademinsbudgetför2008uppgicktill8,7miljonereuro jämfört med 6,5 miljoner euro året innan.
The number of staff employed by the College at the end of the year was 27 as compared to 21 in the previous year. whether due to fraud or error, and for ensuring that the transactions underlying those accounts are legal and regular. 
Akademin hade i slutet av året 27 anställda jämfört med 21 året innan. grund av oegentligheter eller fel, och för att säkerställa att de transaktioner som ligger till grund för räkenskaperna är lag­ liga och korrekta.