natgillin/translations-raw huggingface dataset:
The CVPO will follow the CourtŐs recommendation in paragraph 11. 
Vxtsortsmyndigheten kommer att flja revisionsrttens rekommendation enligt punkt 11.
There are job descriptions for all posts at the Office, with the exception of one or two posts in the Technical Unit. 
Befattningsbeskrivningar fr samtliga tjnster vid vxtsorts-myndigheten, med undantag fr enstaka tjnster vid tekniska enheten. Dessa befattningsbeskrivningar hller p att utarbetas.
A system for checking financial entitlements of staff has been introduced. 
Ett system fr versyn av personalens ekonomiska rttigheter har inrttats.
20 and 29. 
20 och 29.
The CPVO publishes all vacancies for temporary members of staff on the Internet and also in the institutionsŐ vacancy notices. 
Vxtsortsmyndigheten offentliggr alla tillflliga tjnster som r lediga via Internet och i gemenskapens meddelanden om lediga tjnster.
27.12.2002 EN Official Journal of the European Communities C 326/79 REPORT on the financial statements of the Community Plant Variety Office concerning the financial year 2001, together with the OfficeŐs replies (2002/C 326/11) CONTENTS THE COURTŐS OPINION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
27.12.2002 SV Europeiska gemenskapernas officiella tidning RAPPORT om rsredovisningen fr Gemenskapens vxtsortsmyndighet fr budgetret 2001, samt myndighetens svar C 326/79 Side 80 80 80 80 81 82 85 (2002/C 326/11) INNEHLLSF RTECKNING REVISIONSRTTENSUTTALANDE .............................................. 1Đ4 HUVUDSAKLIGA IAKTTAGELSER . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5-14 80 Implementation of the budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
5Đ14 Budgetgenomfrandet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8-12 80 Applicationoffinancialprovisions ............................................. 
5Đ7 rsredovisning ............................................................
13-14 81 Tables 1 to 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............ 
8Đ12 Tillmpningen av finansiella bestmmelser . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13Đ14 Tabell 1Đ3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............
82 TheOfficeŐsreplies ..................................................................... 
Myndighetenssvar ...................................................................... Punkt
C 326/80 EN Official Journal of the European Communities 27.12.2002 THECOURTŐSOPINION 1. 
C 326/80 SV Europeiska gemenskapernas officiella tidning 27.12.2002 REVISIONSRTTENS UTTALANDE 1.
This report is addressed to the Management Board of the Community Plant Variety Office (hereafter Ôthe OfficeŐ), in accordance with Article111(2) of Council Regulation (EC) No 2100/94 (1). 
Denna rapport riktas till frvaltningsrdet fr Gemenskapens vxtsortsmyndighet (nedan kallad vxtsortsmyndigheten) i enlighet med artikel 111.2 i rdets frordning (EG) nr 2100/94 (1).
The Court has examined the OfficeŐs financial statements for the financial year ended 31 December 2001. 
Revisionsrtten har granskat rsredovisningen fr vxtsortsmyndigheten fr det budgetr som slutade den 31 december 2001.
In accordance with Article 110 of Council Regulation (EC) No 2100/94, the OfficeŐs budget was implemented on the responsibility of its President. 
I enlighet med artikel110 i rdets frordning (EG) nr 2100/94 har budgeten genomfrts under ordfrandens ansvar.
This responsibility includes the drawing-up and presentation of the financial statements (2) in accordance with the internal financial provisions adopted on the basis of Article 112 of Council Regulation (EC) No 2100/94. 
Detta ansvar innefattar upprttandet och framlggandet av rsredovisningen (2) i enlighet med de interna finansiella bestmmelser som antagits enligt artikel 112 i rdets frordning (EG) nr 2100/94.
The Court carried out the audit in accordance with its auditing policies and standards. 
Revisionsrtten har utfrt sin granskning i enlighet med sina riktlinjer och normer fr revision.
These have been adapted from generally accepted international auditing standards to reflect the specific nature of the Community context. 
Dessa har anpassats efter internationellt erknd god revisionssed och till de srskilda frhllandena inom gemenskapen.
The implementation of the appropriations for the financial year 2001 and of the appropriations carried over from the previ-ousfinancialyearissetoutinTable1(3). 
Utnyttjandet av anslag fr budgetret 2001 och verfrda anslag frn det fregende budgetret visas i tabell 1 (3).
(2) In accordance with Article 111(2) of Council Regulation (EC) No 2100/94, the accounts for all the OfficeŐs revenue and expenditure forthefinancialyear2001weredrawnupon5April2002andfor-warded to the OfficeŐs Management Board, the Commission and the Court of Auditors. 
(2) Ssom freskrivs i artikel 111.2 i rdets frordning (EG) nr 2100/94 har rkenskaperna fr vxtsortsmyndighetens samtliga inkomster och utgifter fr budgetret 2001 upprttats den 5 april 2002 och drefter verlmnats till myndighetens frvaltningsrd, kommissionen och revisionsrtten.
The Court received these accounts on 10 April 2002. 
Revisionsrtten mottog rkenskaperna den 10 april 2002.
A summarised version of these financial statements is pre-3 sented in the tables attached to this report. () All the tables in this report have been calculated on the basis of the most exact values possible for the data used. 
En sammanfattning av rsredovisningen finns i de 3 tabeller som bifogas denna rapport. () Alla tabeller i denna rapport har upprttats utifrn s exakta vrden som mjligt fr de uppgifter som anvnts.
The final appropriations for the financial year amounted to 8,6 million euro and the commitments totalled 8 million euro. 
De slutliga anslagen fr budgetret uppgick till 8,6 miljoner euro och motsvarande taganden till 8 miljoner euro.
3,8 million euro were committed out of the operating appropriations (Title III), which amounted to 4,1 million euro. 
Fr driftsanslagen (avdelning III) p sammanlagt 4,1 miljoner euro har taganden ingtts fr 3,8 miljoner euro.
Payments made against the appropriations for the financial year amounted to 4,4 million euro, of which 3 million euro were carried over to the following financial year and a sum of 1,1 million euro had to be cancelled. 
Betalningarna frn budgetrets anslag uppgick till 4,4 miljoner euro, 3 miljoner euro verfrdes till fljande budgetr och 1,1 miljoner euro frfll.
Only 26 % of the operating appropriations commit-tedwerepaidoutduringthefinancialyear. 
Av tagandena fr driftsutgifter har endast 26 % betalats ut under budgetret.
The appropriations carried over to 2002 amount to 3 million euro. 
Anslagen som verfrts till 2002 uppgr till 3 miljoner euro.
These relate mainly to operating appropriations (2,9 million euro), the amount of which that is carried over increases from year to year (4). 
Det r i huvudsak frga om driftsanslag (2,9 miljoner euro), fr vilka verfringsnivn kar frn r till r (4).
The Court reiterates the recommendation it made in its 2000 Annual Report (5) concerning checking whether the Financial Regulation applicable to the general budget is suited to the OfficeŐs specific characteristics. Financial statements 8. 
Revisionsrtten upprepar den rekommendation den gav i sin rsrapport fr 2000(5) om kontroll av den tillmpliga budgetfrordningens lmplighet fr vxtsortsmyndighetens srdrag. rsredovisning 8.
Tables 2 and 3 set out in summary form the revenue and expenditure account and balance sheet published by the Office in its Activity Report for the financial year 2001. 
Den inkomst-och utgiftsredovisning och balansrkning som vxtsortsmyndigheten offentliggr i sin verksamhetsberttelse fr 2001 terges i sammanfattning i tabell 2 och 3.
The balance sheet as at 31 December 2001 shows a balance of 11 028 828 euro for the financial year. 
Balansrkningen per den 31 december 2001 anger 11 028 828 euro som budgetrets saldo.
This comprises the reserve fund provided for in Article 6(d.2) of the OfficeŐs financial regulation. 
Det r frga om reserver som avses i artikel 6 d.2 i vxtsortsmyndighetens budgetfrordning.
ThegeneralaccountingsystemusedbytheOfficeupuntil the end of 2001 was inadequate and did not meet management needs. 
Det system fr allmnna rkenskaper som vxtsortsmyndigheten anvnde till utgngen av 2001 var bristflligt och svarade inte lngre mot frvaltningens behov.
A new system was set up at the beginning of 2002. 
Ett nytt system infrdes i brjan av 2002.
The accounts were opened in the new accounting system on the basis of the balances contained in the general accounts alone, because the subsidiary accounts could not be used for this purpose. 
Kontona i det nya systemet ppnades uteslutande med utgngspunkt i saldona fr de allmnna kontona, eftersom underkonton inte kunde anvndas.
For example, the subsidiary account balances for ÔCustomersŐ and ÔSuppliersŐ do not provide a breakdown of the balances that are shown in the balance sheet. 
Till exempel anger resultaten fr underkontona ÓKunderÓ och ÓLeverantrerÓ inga detaljer om saldona i balansrkningen.
InitsAnnualReportontheOfficeŐsfinancialstatements concerningthefinancialyear2000(6),theCourthighlighted shortcomings in the inventory system. 
I sin rsrapport om vxtsortsmyndighetens rsredovisning (6) fr budgetret 2000 ppekade revisionsrtten svagheter i inventariesystemet.
In 2001 the Office began applying the depreciation rules adopted by the Commission in December 2000 (7). 
Under 2001 har vxtsortsmyndigheten brjat tillmpa de bestmmelser om avskrivning som kommissionen antog i december 2000 (7).
4 (5) 1,7 million euro in 2000 and 1,5 million euro in 1999. 
4 (5) 1,7 miljoner euro 2000 och 1,5 miljoner euro 1999.
(6) OJ C 372, 28.12.2001, paragraph 8. 
(6) EGT C 372, 28.12.2001, punkt 8.
(7) OJ C 372, 28.12.2001, paragraph 10. () Commission Regulation (EC) (OJ L 336, 30.12.2000, p. 
(7) EGT C 372, 28.12.2001, punkt 10. () Kommissionens frordning (EG) nr 2909/2000 av den 29 december 2000 (EGT L 336, 30.12.2000, s.
27.12.2002 EN Official Journal of the European Communities C 326/81 11. 
27.12.2002 SV Europeiska gemenskapernas officiella tidning C 326/81 11.
Most of the OfficeŐs transactions (crediting of fees and debitingofexpenditure)areeffectedthroughonebankaccount. The amounts placed in reserve are also held in this current account, which receives interest at the European Central Bank refinancing rate, less 0,25 %. 
Ett bankkonto anvnds fr strsta delen av vxtsortsmyndighetens transaktioner (inkassering av avgifter och betalning av utgifter). ven de belopp som frts till reserven finns p transak-tionskontot, vars rnta uppgr till Europeiska centralbankens refi-nansieringsrnta minus 0,25 %. r 2001 uppgick det genomsnittliga mnatliga saldot p detta konto till ver 11 miljoner euro.
In the same spirit, it should consider closing an additional bank account it holds which continues to be virtually unused (1). 
I samma anda br vxtsortsmyndigheten vervga att avsluta ett annat bankkonto som knappast anvnds verhuvudtaget (1).
The Office maintains an imprest account, as provided for in Article 45 of its financial regulation and in Article 71 of the implementing rules. 
Vxtsortsmyndigheten har ett frskottskonto ssom faststlls i artikel 45 i vxtsortsmyndighetens budgetfrordning och i artikel 71 i genomfrandebestmmelserna.
An audit of this account (2) revealed that the balance exceeded the 75 000 euro ceiling fixed by the decision of 10 May 2001 concerning the establishment of the Office. 
En granskning av detta konto (2) har visat att kontots saldo verskred det tak p 75 000 euro som faststllts i beslutet om inrttande av detta konto av den 10 maj 2001.
The Accounting Officer should systematically carry out spot checks on the imprest account, in accordance with Article 79 of the detailed rules for the implementation of the OfficeŐsfinancialregulation. 
Enligt artikel 79 i genomfrandebestmmelserna till vxtsortsmyndighetens budgetfrordning skall rkenskapsfraren systematiskt gra oaviserade kontroller av kontot.
The work began in 1999 and was physically completed in September 2000. 
Dessa arbeten inleddes 1999 och det fysiska arbetet avslutades i september 2000.
Part of the electrical installation work was not covered by a commitment (3) and the appropriations that remained available under the budget heading concerned (4) were insufficient to meet the obligation entered into by the Office. 
En del av elarbetena omfattades inte av ett tagande(3) och under den berrda budgetposten (4) terstod inte tillrckligt med anslag fr att fullgra det tagande som vxtsortsmyndigheten hade ingtt.
The OfficeŐs Management Board met on 20 and 21 September 2001 in Lisbon. The commitment (5) in respect of the reimbursement of mission expenses and subsistence allowances to members of the Management Board was entered into on 23 October 2001, i.e. a month after the meeting had taken place, on the basis of expenditure already incurred. 
Vxtsortsmyndighetens frvaltningsrd sammantrdde i Lissabon den 20 och 21 september 2001. tagandet (5) fr ersttning av resor och uppehlle fr frvaltningsrdets ledamter ingicks den 23 oktober 2001, dvs. en mnad efter det att sammantrdet hade gt rum, p basis av utgifter som redan hade effektuerats.
This practice does not comply with the provisions of the Financial Regulation and could prove particularly critical at the end of the financial year. 
Detta tillvgagngsstt strider mot bestmmelserna i budgetfrordningen och kan vara srskilt kritisk i slutet av ett budgetr.
For the Court of Auditors JuanManuelFABRAVALLS President (1) The account shows an average balance of 970 000 euro and was used 2 for only about a dozen transactions in 2001. 
Fr revisionsrtten Juan Manuel FABRA VALLS Ordfrande (1) Det genomsnittliga saldot uppgr till 970 000 euro och kontot har 2 under 2001 endast varit freml fr ett dussintal transaktioner.
(3) Audit carried out in October 2001. 
(3) Granskningen genomfrd i oktober 2001.
(4) Uncovered amount: 11 933 euro. 
(4) Belopp som inte omfattades: 11 933 euro.
(5) Budget heading 2040. () Commitment No CPV 3157. 
(5) Budgetpost 2040. () tagande nr CPV 3157.
C 326/82 EN Official Journal of the European Communities 27.12.2002 Origin of revenue Revenue entered in the final budget for the financialyear Revenue collected Expenditure allocation Appropriations in the final budget ted over 3,4 3,3 2,8 0,0 0,6 1,0 0,9 0,6 0,1 0,3 Appropriations carried over from the previousfinancialyear (2001budgetandfinancialyear2000) Own revenue Other revenue 7,5 0,7 7,7 0,5 Title I Staff 0,01 3,5 3,4 2,8 0,0 1,2 1,1 0,8 0,0 0,6 0,1 0,3 Revenue Expenditure Financial revenue 0,4 0,5 Title III Operating activities 4,1 3,8 1,0 2,9 0,2 1,7 0,6 1,1 5,8 5,5 1,6 2,9 1,3 Title II Administration Table 1 Implementation of the budget for the financial year 2001 Available Appropriations entered commit-paid carried cancelled outstanding paid cancelled appro-commit- paid carried cancelled Total8,68,7Total8,68,04,43,01,12,00,81,110,510,05,23,02,2 NB: The totals may contain discrepancies due to the effect of rounding. Source: The OfficeŐs data. 
C 326/82 SV Europeiska gemenskapernas officiella tidning 27.12.2002 Inkomsternas ursprung Inkomster i den slutliga budgeten fr budgetret Faktiska inkomster Utgiftsfrdelning Anslag i den slutliga budgeten budgeten tagan-betalda verfrda frfallna utestende betalda frfallna anslag tagan-betalda verfrda frfallna Egna inkomster 7,5 7,7 Avdelning I Personal 3,4 3,3 2,8 0,0 0,6 0,05 0,04 0,01 3,5 3,4 2,8 0,0 0,6 Inkomster Utgifter vriga inkomster 0,7 0,5 Avdelning II Administration 1,0 0,9 0,6 0,1 0,3 0,2 0,2 0,0 1,2 1,1 0,8 0,1 0,3 Finansiella inkomster 0,4 0,5 Avdelning III Driftsutgifter 4,1 3,8 1,0 2,9 0,2 1,7 0,6 1,1 5,8 5,5 1,6 2,9 1,3 4,4 3,0 1,1 2,0 0,8 1,1 10,5 10,0 5,2 3,0 2,2 Totalt 8,6 8,7 Totalt 8,6 8,0 Anm.: Eventuella avvikelser i totalbeloppen beror p avrundningar.
These tables summarise the data provided by the Office in its own financial statements. commitments 0,05 0,04 0,2 0,2 priations ted over (Mio EUR) 
Klla: Uppgifter frn myndigheten Đ Dessa tabeller redogr i sammanfattning fr de uppgifter som myndigheten framlagt i sin rsredovisning. den taganden den Tabell 1 Budgetgenomfrandet fr budgetret 2001 Anslag som verfrts frn det fregende budgetret Tillgngliga anslag (budgeten 2001 och budgetret 2000) (miljoner euro)
27.12.2002 EN Official Journal of the European Communities C 326/83 Table 2 Revenue and expenditure account for the financial years 2001 and 2000 Revenue Own revenue (taxes) Miscellaneous revenue Financial revenue Expenditure for the financial year Staff Ń Title I of the budget Payments Appropriations carried over Administration Ń Title II of the budget Total revenue (a) 2001 7 691,00 463,00 534,00 8 688,00 2 767,00 27,00 (1 000 EUR) 2000 6 848,00 232,00 371,00 7 451,00 2 689,00 46,00 568,00 208,00 797,00 1 701,00 6 009,00 1 442,00 6 096,00 1 109,00 Đ 3,00 8 644,00 Payments 565,00 Appropriations carried over Operating activities Ń Title III of the budget Payments Appropriations carried over Out-turn for the financial year (a-b) (1) Balance carried over from the previous financial year Appropriations carried over and cancelled Exchange-rate differences Total expenditure (b) Balance for the financial year 141,00 1 048,00 2 873,00 7 421,00 1 267,00 8 644,00 1 121,00 Đ 3,00 11 029,00 (1) Calculated in accordance with the principles laid down in Article 15 of Council Regulation (EC, Euratom) No 1150/2000 (OJ L 130, 31.5.2000, p. 8). NB: The totals may contain discrepancies due to the effects of rounding. 
27.12.2002 SV Europeiska gemenskapernas officiella tidning C 326/83 Tabell 2 Inkomst-och utgiftsredovisning fr budgetren 2001 och 2000 Inkomster Egna inkomster (avgifter) Diverse inkomster Finansiella inkomster Utgifter Personal Đ avdelning I i budgeten Betalningar verfrda anslag Administration Đ avdelning II i budgeten Totalt inkomster (a) 2001 7 691,00 463,00 534,00 8 688,00 2 767,00 27,00 (1 000 euro) 2000 6 848,00 232,00 371,00 7 451,00 2 689,00 46,00 568,00 208,00 797,00 1 701,00 6 009,00 1442,00 6 096,00 1 109,00 Đ 3,00 8 644,00 Betalningar 565,00 verfrda anslag Drift Đ avdelning III i budgeten Betalningar verfrda anslag Budgetretsresultat(a-b)(1) Saldo som verfrts frn det fregende budgetret verfrda anslag frn det fregende budgetret som frfallit Kursskillnader Totalt utgifter (b) Budgetrets saldo 141,00 1 048,00 2 873,00 7 421,00 1267,00 8 644,00 1 121,00 Đ 3,00 11 029,00 (1) Berkning enligt principerna i artikel 15 i rdets frordning (EG, Euratom) nr 1150/2000 av den 22 maj 2000 (EGT L 130, 31.5.2000, s.
Source: The OfficeŐs data. These tables summarise the data provided by the Office in its own financial statements. 
Klla: Uppgifter frn myndigheten Đ Dessa tabeller redogr i sammanfattning fr de uppgifter som myndigheten framlagt i sin rsredovisning.
27.12.2002 EN Official Journal of the European Communities C 326/85 THEOFFICEŐSREPLIES 5 and 6. 
27.12.2002 SV Europeiska gemenskapernas officiella tidning C 326/85 MYNDIGHETENS SVAR 5 och 6.
The previous general accounting system was replaced from the beginning of the new financial year 2002 by a more reliable product, the EXACT software, which is also used by other decentralised agencies and offices. 
Det gamla systemet fr allmnna rkenskaper ersattes i brjan av det nya budgetret 2002 av en mycket mer tillfrlitlig produkt, programvaranExact, som ocks anvnds av andra decentraliserade inrttningar.
An in-depth analysis of customersŐ and suppliersŐ accounts was undertaken for the past three yearsŐ entries. 
En ingende analys har gjorts av kund-och leverantrskontona med avseende p transaktionerna under de senaste tre ren.
The Office takes good note of the CourtŐs observation and, as a result, will change its working methods. 
Vxtsortsmyndigheten noterar revisionsrttens anmrkning och kommer att anpassa sina arbetsmetoder drefter.
The Office is considering reusing the account which the Court suggested be examined for possible closure, given that it currently offers more favourable conditions than the other account referred to by the Court. 
Vxtsortsmyndigheten tnker p nytt anvnda det konto som revisionsrtten freslr skall avslutas, eftersom detta konto fr nrvarande ger frmnligare villkor jmfrt med det andra kontot som revisionsrtten nmner.
Following the decision of 10 May 2001 amending the ceiling set for imprest transactions, several months were needed to settle the amount owing to delays in administrative procedures. 
Efter beslutet den 10 maj 2001 om att ndra taket fr frskottskontot behvdes ngra mnader fr att rtta till beloppet p grund av frseningar i de administrativa frfarandena.
The Office agrees with the CourtŐs observations set out in this paragraph. 
Vxtsortsmyndigheten instmmer i revisionsrttens ppekanden om denna punkt.
It is very difficult, as far as the experts or members of the Management Board are concerned, to calculate accurately the exact number of participants and their travel costs prior to the meeting. 
Nr det gller experterna eller frvaltningsrdets ledamter r det mycket svrt att exakt ange antal deltagare och deras resekostnader innan mtena ger rum.
This being the case, the Office will henceforth put in place a system of flat-rate or provisional commitments based on data gathered in the past (estimated number of participants, calculation of daily subsistence allowances and estimated travel costs) with a safety margin of 5 % to 10 %. 
Drfr kommer vxtsortsmyndigheten att infra ett system dr preliminra siffror faststlls p grundval av tidigare uppgifter (uppskattning av antal deltagare, berkning av dagtraktamenten och uppskattning av resekostnader) med en skerhetsmarginal p 5Đ10 %.
Any necessary changes will be made when the final statement of expenses is drawn up following the meetings. 
Erforderliga justeringar kommer att gras vid slutsammanstllningarna efter mtena.
Financialstatements ...................................................... 
Punkt Sida 1Đ4 77 5Đ18 77 5 77 6Đ8 77 9Đ12 77 13Đ18 78 Tabellerna1Đ3 ..........................................................................
79 TheOfficeŐsreplies ..................................................................... 82 
79 Myndighetenssvar ...................................................................... 82
30.12.2003 EN Official Journal of the European Union C 319/77 THE COURTŐS OPINION 1. 
30.12.2003 SV Europeiska unionens officiella tidning C 319/77 REVISIONSRTTENS UTTALANDE 1.
This report is addressed to the Management Board of the Community Plant Variety Office (hereinafter referred to as Ôthe OfficeŐ), pursuant to Article 111(2) of Council Regulation (EC) No 2100/94 (1). 
Denna rapport riktas till frvaltningsrdet fr Gemenskapens vxtsortsmyndighet (nedan kallad ÓvxtsortsmyndighetenÓ) i enlighet med artikel 111.2 i rdets frordning (EG) nr 2100/ 94 (1).
The Court has examined the OfficeŐs financial statements for the financial year ended 31 December 2002. 
Revisionsrtten har granskat rsredovisningen fr vxtsortsmyndigheten fr det budgetr som slutade den 31 december 2002.
In accordance with Article 110 of Council Regulation (EC) No 2100/94, the OfficeŐs budget was implemented on the responsibility of its President. 
I enlighet med artikel 110 i rdets frordning (EG) nr 2100/ 94 har budgeten genomfrts under ordfrandens ansvar.