natgillin/translations-raw huggingface dataset:
C 372/10 EN Official Journal of the European Communities 22.12.1999 Bank accounts Ń demand accounts 308 81 2 772 3 161 16 366 Assets 1998 168 2 925 3 093 9 8 568 2 140 4 6 8720 4544 16 366 1997 153 2501 2 654 15 9177 1 164 210 9 552 3 181 15 402 Liabilities 1998 3 102 Đ 4 386 Đ 1 284 (ECU 1 000) 1997 2 669 Đ 5 500 Đ 2 831 9 177 6 767 22 8 164 0 0 16 138 348 1 747 2 095 15 402 Table 1 Balance sheet as at 31 December 1998 and 1997 Fixed assets Fixed capital Equipment and furniture Computer equipment Stocks Current assets Subsidy from the Commission Sundry accounts receivable Recoverable VAT Recovery orders Translation Centre Cash accounts Subtotal Subtotal Total assets Own capital Balance for the financial year Current liabilities Subtotal Commission 8 568 Automatic carry-overs of appropriations Recovery orders Social liabilities VAT 5 755 4 10 140 6 6 Sundry accounts receivable Translation Centre Suspense accounts VAT reuse accounts Other reuse accounts Payments pending Subtotal Subtotal Total liabilities 14 489 Source: Prepared by the Court of Auditors on the basis of data compiled by the Agency. 
C 372/10 SV Europeiska gemenskapernas officiella tidning 22.12.1999 Tillgngar Anlggningstillgngar Anlggningar och inventarier Datautrustning Lagertillgngar Kortfristiga fordringar Bidrag frn kommissionen vriga fordringar Momsfordran Betalningskrav versttningscentrum Likvida medel Bank - avistakonton Deltotal Deltotal Totalt tillgngar 1998 1997 168 153 2 925 2501 3 093 2 654 9 15 8 568 9177 2 1 140 164 4 210 6 8720 9 552 4544 3 181 16 366 15 402 Skulder och eget kapital Permanent kapital Eget kapital Budgetrets saldo Kortfristiga skulder Deltotal 1998 3 102 Đ 4 386 Đ 1 284 (1 000 ecu) 1997 2 669 Đ 5 500 Đ 2 831 9 177 6 767 22 8 164 0 0 16 138 348 1 747 2 095 15 402 Tabell 1 Balansrkning per den 31 december 1998 och 1997 Kommissionen 8 568 Automatiskt verfrda anslag Betalningskrav Sociala avgifter Momsskuld vriga skulder versttningscentrum Bevakningskonton 5 755 4 10 140 6 6 Momskonton fr anvndning p nytt vriga konton fr anvndning p nytt Betalningar p vg 308 81 2 772 3 161 16 366 Deltotal Deltotal Totalt skulder 14 489 Klla: Sammanstllning utarbetad av revisionsrtten p grundval av uppgifter frn byrn.
22.12.1999 EN Official Journal of the European Communities C 372/11 Table 2 Revenue and expenditure account for financial years 1998 and 1997 Revenue Subsidy received from the Commission Miscellaneous revenue Expenditure Staff expenditure Ń Title I of budget Payments Appropriations carried over Total revenue 1998 17 421 96 17 517 5 908 177 1 999 1 001 3 194 4 577 16 856 661 Đ 5 500 46 392 15 Đ4386 (ECU 1 000) 1997 14 012 126 14 138 5 179 131 2 145 552 2 712 6 084 16 803 Đ 2 665 Đ 3 387 30 64 481 Đ 23 Đ5500 Buildings, equipment and miscellaneous administrative expenditure Ń Title II of budget Payments Appropriations carried over Operating expenditure Ń Title III of budget Payments Appropriations carried over Out-turn for the financial year Balance carried over from previous financial year Adjustment of entries as at 31 December 1996 1997 amount for reuse not used Appropriations carried over from previous year which lapse Exchange rate differences Total expenditure Total for the year Source: Prepared by the Court of Auditors on the basis of data compiled by the Agency. 
22.12.1999 SV Europeiska gemenskapernas officiella tidning C 372/11 Inkomster Bidrag frn kommissionen vriga inkomster Utgifter Utgifter fr personal - avdelning I i budgeten Betalningar verfrda anslag Totalt inkomster (1 000 ecu) 1998 1997 17 421 14 012 96 126 17 517 14 138 5 908 5 179 177 131 1 999 2 145 1 001 552 3 194 2 712 4 577 6 084 16 856 16 803 661 Đ 2 665 Driftsutgifter - avdelning III i budgeten Betalningar verfrda anslag Budgetrets resultat Totalt utgifter Tabell 2 Inkomst-och utgiftsredovisning fr budgetren 1998 och 1997 Byggnader, materiel och vriga administrativa utgifter - avdelning II i budgeten Betalningar verfrda anslag Saldo som verfrts frn det fregende budgetret Justering av bokfringsposter per den 31.12.1996 Ej utnyttjad teranvndning fr 1997 verfrda anslag frn det fregende budgetret som frfallit Kursskillnader 15 Budgetrets saldo Đ 4 386 Klla: Sammanstllning utarbetad av revisionsrtten p grundval av uppgifter frn byrn.
C 372/12 EN Official Journal of the European Communities 22.12.1999 EUROPEAN ENVIRONMENT AGENCYŐS REPLIES General (SI X) and budget (SI 2) accounts systems To point 5: While it is correct that the common support agreement became operational only at the beginning of 1999 (seven Agencies involved), it has to be recorded: Ń thejointdevelopmentinthisareabetweenAgenciesbeganas early as 1995 with a joint call for tender, with the European Commission ServicesŐ (DG XX) participation, and has continued since, Ń thatthisAgencyhasactivelysoughtandusedthisjointdevel-opment as the CourtŐs visiting team knows, so that both the extent of additional or specific expertise and of related financial resources have been kept to the minimum possible. 
C 372/12 SV Europeiska gemenskapernas officiella tidning 22.12.1999 EUROPEISKA MILJ BYRNS SVAR Allmnna rkenskaper (SI X) och budgetrkenskaper (SI 2) Till punkt 5: Det r visserligen korrekt att det gemensamma stdavtalet genomfrdes frst i brjan av 1999 (berr sju gemenskapsinrttningar), men fljande br nmnas: Ń Dengemensammautvecklingenpdettaomrdemellaninrtt-ningarna tog sin brjan redan 1995 med en gemensam anbudsinfordran, dr ven Europeiska kommissionens tjnsteavdelningar (GD XX) deltog, och har fortsatt sedan dess.
To point 6: While those observations are correct, they seem to imply a criticism of what has been we think up to now a good operational way of proceeding (and maybe the only way left under the existing circumstances) since it has included: Ń a parallel testing of S I2 during 1998 until it became the EEA budget system in January 1999 (and it performed well and was stable). 
Till punkt 6: Dessa iakttagelser r korrekta men tycks innebra kritik av vad vi hittills ansett vara ett bra tillvgagngsstt (och kanske det enda som str till buds under rdande omstndigheter) eftersom det har omfattat fljande: Ń Ett parallellt test av SI 2 under 1998 tills det blev miljbyrns budgetsystem i januari 1999 (och det fungerade vl och var stabilt).
Manual interventions (or adjustments) were required due to the limitations and errors of the software, however they did not modify existing or introduce new commitments or payments, and Ń a service level agreement will soon be reached between the Commission and the European Training Foundation in Turin on behalf of seven Agencies, including this Agency, which joined in a common support agreement. 
Manuella tgrder (eller justeringar) krvdes p grund av programvarans begrnsningar och felaktigheter, men inga befintliga taganden eller betalningar ndrades och inga nya sdana infrdes. Ń Ettavtal,aservicelevelagreement,kommersnartatttrffasmel-lan kommissionen och Europeiska yrkesutbildningsstiftelsen i Turin fr sju gemenskapsinrttningars rkning, dribland miljbyrn, vilka gtt samman i ett gemensamt stdavtal.
Advisory Committee on Procurement and Contracts (ACPC) To point 7: It is our understanding that the whole process has developed respecting the procedures and following the best practices: Ń the estimate of the required work was made in 1997 based on the limited information available and with the support of the European Commission Services. 
Rdgivande kommittn fr upphandling och avtal Till punkt 7: Vi anser att frfarandena respekterats och bsta praxis fljts under hela processen. Ń Bedmningen av det arbete som krvdes gjordes 1997 med utgngspunkt i den begrnsade information som stod till buds och med std av Europeiska kommissionens tjnsteavdelningar.
Due to unforeseen reasons, a consolidated updated estimate was submitted to ACPC with a delay, Ń a call for expression of interest was published in the Official Journal of the European Communities. 
P grund av ofrutsedda orsaker lmnades en konsoliderad uppdaterad bedmning till rdgivande kommittn fr upphandling och avtal med viss frsening. Ń EninfordranavintresseanmlningaroffentliggjordesiEurope-iska gemenskapernas officiella tidning.
A restricted call for tender was addressed to 38 companies, and the published awarding criteria were used for the selection. 
Ett selektivt anbudsfrfarande stlldes till 38 fretag och de offentliggjorda tilldelningskriterierna anvndes vid uttagningsfrfarandet.
The Agency will try to improve future evaluation procedures concerning the final selection of the successful candidate and meanwhile has introduced more differentiated gradings for evaluations. 
Miljbyrn kommer att frska frbttra framtida utvrderingar rrande det slutgiltiga valet av skande och har under tiden infrt mer differentierade graderingar fr utvrderingar.
Contracts with the Topic Centres To point 8: The control was made but not recorded in the dossiers. 
Avtal med mnescentra Till punkt 8: Kontrollen gjordes men frdes inte in i akterna.
While the documents justifying the expenses under contracts with the European Topic Centres (ETCs) were reviewed and checked continuously throughout the year (and some payments were not made because the appropriate work was not delivered), no trail was kept in the dossiers. 
Verifikationerna fr utgifterna enligt avtalen med Europeiska mnescentra granskades och kontrollerades kontinuerligt under ret (somliga utbetalningar gjordes inte p grund av att lmpligt arbete inte utfr-des), men detta togs inte upp i akterna.
Projects Managers have now specific instructions to establish the internal control trail. 
Projektledarna har nu srskilda instruktioner om att upprtta den interna kontrollkedjan.
Publication of the EEAŐs budget To point 9: Ń The Agency published its 1998 budget only on its homepage on the Internet (approximately five million hits per year and 360 000 users per year). 
Offentliggrande av miljbyrns budget Till punkt 9: Ń 1998 offentliggjorde miljbyrn endast budgeten p sin webbplats p Internet (ungefr fem miljoner trffar och 360 000 anvndare per r).
It followed the views expressed in 1998 by the European Parliament Budget Committee at a meeting with Agencies ÔDirectors, indicating that the second generation of AgenciesŐ budget should not necessarily be published in the Official Journal of the European Communities; publishing on the Internet would be more efficient (cheaper and higher dissemination). 
Byrn fljde de sikter som uttrycktes 1998 av Europaparlamentets budgetutskott vid ett mte med gemen-skapsinrttningarnas direktrer, dr det sades att den andra generationens gemenskapsinrttningar inte ndvndigtvis behvde offentliggra sina budgetar i Europeiska gemenskapernas officiella tidning, eftersom det skulle vara effektivare att offentliggra dem p Internet (billigare och strre spridning).
Following the Court of AuditorsŐ statement and to respect to the letter its Financial Regulation, the EEA will also publish its 1999 budget in the Official Journal of the European Communities together with the other six Agencies (to lower the cost). 
Till fljd av revisionsrttens yttrande och fr att till punkt och pricka respektera sin budgetfrordning kommer miljbyrn ven att offentliggra budgeten 1999 i Europeiska gemenskapernas officiella tidning tillsammans med de vriga sex gemen-skapsinrttningarna (fr att snka kostnaderna).
22.12.1999 EN Official Journal of the European Communities C 372/13 However, considering also the European ParliamentŐs views and the AgencyŐs experiences, the following must be assessed: Ń the most cost-effective alternative for making the budget information accessible and disseminated to the public. 
22.12.1999 SV Europeiska gemenskapernas officiella tidning C 372/13 tanke p Europaparlamentets sikter och gemenskapsinrtt-ningarnas erfarenheter mste fljande utvrderas: Ń Vilketalternativsomrmestkostnadseffektivtnrdetgl-ler att gra budgetinformationen tillgnglig och spridd, ven fr allmnheten.
It could include publishing in the Official Journal of the European Communities a summary and the reference to the EEAŐs homepage where the full budget and establishment plan is available, Ń the proper way to reflect it in the EEA financial regulation clauses, by adapting it in a cost effective manner to the possibilities of information technology. 
Det skulle kunna innebra att en sammanfattning offentliggrs i Europeiska gemenskapernas officiella tidning tillsammans med en hnvisning till miljbyrns webbplats dr hela budgeten och tjnstefrteckningen finns tillgnglig. Ń Hur ett sdant offentliggrande bst avspeglas i miljbyrns budgetfrordning, genom att bestmmelserna p ett kostnadseffektivt stt anpassas till de mjligheter som informationstekniken bjuder.
27.12.2000 EN Official Journal of the European Communities C 373/7 REPORT on the financial statements of the European Environment Agency (EEA Ń Copenhagen) for the financial year ended 31 December 1999 together with the AgencyŐs replies (2000/C 373/02) CONTENTS THECOURTŐSOPINION...................................................... 
27.12.2000 SV Europeiska gemenskapernas officiella tidning C 373/7 RAPPORT om rsredovisningen fr Europeiska miljbyrn (Kpenhamn) fr det budgetr som avslutades den 31 december 1999 samt byrns svar (2000/C 373/02) INNEHLLSF RTECKNING REVISIONSRTTENSUTTALANDE ..............................................
Analysisoftheimplementationofthebudget................................... 
5Đ14 8 Analysavbudgetgenomfrandet ..............................................
ChargingofVAT.......................................................... 
8 8 Personalfrvaltning.........................................................
Inventory............................................................... 
10Đ14 8 Tabell1Đ2.................................................................. ...........
Staffmanagement......................................................... 
10 Byrnssvar................................................................. ...........
12 Paragraph Page . 
12 Punkt Sida
This report is addressed to the management board of the European Environment Agency in accordance with Article 13(4) of Council Regulation (EEC) No 1210/90 (1). 
Denna rapport riktas till styrelsen fr Europeiska miljbyrn i enlighet med artikel 13.4 i rdets frordning (EEG) nr 1210/90 (1).
MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN ENVIRONMENT AGENCY FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 1999 Analysis of the implementation of the budget 5. 
HUVUDSAKLIGA IAKTTAGELSER OM BUDGETGENOMF RANDET F R EUROPEISKA MILJ BYRN F R DET BUDGETR SOM AVSLUTADES DEN 31 DECEMBER 1999 Analys av budgetgenomfrandet 5.
(2) Under Article 13(3) of Council Regulation (EEC) No 1210/90, the accounts for all the AgencyŐs revenue and expenditure for the financial year 1999 were drawn up on 20 March 2000 and were sent to the AgencyŐs management board, the Commission and the Court of Auditors and the latter received them on 5 April 2000. 
(2) Som freskrivs i artikel 13.3 i rdets frordning (EEG) nr 1210/90 har rkenskaperna fr byrns samtliga inkomster och utgifter fr budgetret 1999 upprttats den 20 mars 2000 och drefter verlmnats till byrns styrelse, kommissionen och revisionsrtten. Revisionsrtten erhll rkenskaperna den 5 april 2000.
The summary form of those financial statements is published in the tables annexed to this report. 
En sammanfattning av rsredovisningen finns i de tabeller som bifogats denna rapport.
6. A total of 6,0 million euro of appropriations was carried over (i.e. 33 % of commitments), mainly concerning operating expenditure totalling 5,4 million euro. 
6. verfringarna av anslag uppgick till 6,0 miljoner euro (dvs. 33 % av tagandena) och avser huvudsakligen driftsutgifter till ett belopp av 5,4 miljoner euro.
Charging of VAT 7. 
Bokfring av moms 7.
Until December 1998, the general Financial Regulation required expenditure to be charged inclusive of VAT as the latter, once refunded, could be used again. 
Till och med december 1998 freskrevs i den allmnna budgetfrordningen att utgifterna skulle tas upp inklusive moms. Den senare kunde efter terbetalning anvndas p nytt.
Since that date (3), the general Financial Regulation has required expenditure to be charged net of VAT. 
Frn och med denna tidpunkt (3) freskriver den allmnna budgetfrordningen att utgifterna skall tas upp exklusive moms.
The Court calls upon the Agency to incorporate this new procedure into its own internal rules. 
Revisionsrtten uppmanar byrn att infrliva dessa nya bestmmelser i sina egna regler.
Inventory 8. 
Inventariefrteckning 8.
The Agency should ensure that the inventory is checked at least once a year with a view to checking its completeness and to writing down computer equipment which has become obsolete. 
Byrn br se till att inventariefrteckningen granskas minst en gng om ret i syfte att skerstlla dess fullstndighet och utran-gera den datautrustning som blivit frldrad.
Staff management 9. 
Personalfrvaltning 9.
The CourtŐs audit revealed shortcomings in the keeping of staff files which had led to the salaries of two recently-recruited members of staff being established incorrectly. 
Dessa brister har bland annat lett till att lnerna fr tv nyligen rekryterade anstllda faststllts till felaktiga belopp.
Inconsistencies were observed between the basic document and the technical annexes, in particular as regards the nature and duration of the work. 
Srskilt vad gller arbetets natur och varaktighet har bristande sammanhang mellan grundtexten och de tekniska bilagorna konstaterats.
The extent and recurrent nature of this situation should provide an incentive for the Agency to improve its system for monitoring the implementation of its annual programme with a view to ensuring that as few appropriations as possible are carried over and thus that the principle of annuality is observed more strictly. 
Denna situations omfattning och terkommande karaktr borde sporra byrn till att frbttra sitt system fr uppfljning av genomfrandet av rsprogrammet i syfte att minimera verfringarna av anslag och p s stt bttre efterleva ettrighetsprincipen.
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 27 September 2000. 
Denna rapport har antagits av revisionsrtten vid dess sammantrde i Luxemburg den 27 december 2000.
For the Court of Auditors Jan. O. KARLSSON President 
Fr revisionsrtten Jan O. KARLSSON Ordfrande
C 373/10 EN Official Journal of the European Communities 27.12.2000 Current assets Subsidy from the Commission Sundry accounts receivable Recoverable VAT Recovery orders Translation Centre Cash accounts 8 701 55 250 0 0 9 006 8 701 5 964 0 56 Assets 1999 297 3 322 3 619 1998 168 2 925 3 093 9 8 568 2 140 4 6 8720 4544 4 544 16 366 Liabilities (1 000 EUR) 1999 1998 Bank accounts Ń demand accounts Cash 2 Subtotal 4 801 Total assets 17 438 Sums to be reused (VAT and other) Payments pending Subtotal Sundry accounts receivable Translation Centre Suspense accounts Subtotal Subtotal Total liabilities 0 0 14 971 1 100 1 254 2 354 17 438 Table 1 Balance sheet as at 31 December 1999 and 1998 Fixed assets Fixed capital Equipment and furniture Computer equipment Own capital Balance for the financial year Current liabilities 3 631 Đ 3 518 113 3 102 Đ 4 386 Đ 1 284 8 568 5 755 4 10 140 6 6 14 489 389 2 772 3 161 16 366 Stocks 12 Commission Automatic carry-overs of appropriations Recovery orders Social liabilities VAT 250 Subtotal Subtotal 4 799 Source: prepared by the Court of Auditors on the basis of data from the Agency. 
C 373/10 SV Europeiska gemenskapernas officiella tidning 27.12.2000 Tillgngar Anlggningstillgngar Anlggningar och inventarier Datautrustning 1999 297 3 322 3 619 1998 168 2 925 3 093 9 8 568 2 140 4 6 8720 4544 4 544 16 366 Skulder och eget kapital Permanentkapital Eget kapital Budgetrets saldo Kortfristiga skulder 1999 3 631 Đ 3 518 113 (1 000 EUR) 1998 3 102 Đ 4 386 Đ 1 284 8 568 5 755 4 10 140 6 6 14 489 389 2 772 3 161 16 366 Likvida medel Bevakningskonton Bank Đ avistakonton Kassa 2 Deltotal 4 801 Totalt tillgngar 17 438 Konton fr anvndning p nytt (moms m.m.)
C 373/12 EN Official Journal of the European Communities 27.12.2000 VAT. Payments and refunds The Court states that: Ô7. 
C 373/12 SV Europeiska gemenskapernas officiella tidning 27.12.2000 BYRNS SVAR Moms: Betalningar och ersttningar I rapporten framhller revisionsrtten fljande: Ó7.
Since that date, the general Financial Regulation has required expenditure to be charged net of VAT. 
Frn och med denna tidpunkt freskriver den allmnna budgetfrordningen att utgifterna skall tas upp exklusive moms.
28.12.2001 EN Official Journal of the European Communities REPORT on the financial statements of the European Environment Agency for the financial year ended 31 December 2000, together with the AgencyŐs replies C 372/9 (2001/C 372/02) CONTENTS THECOURTŐSOPINION....................................................... 
28.12.2001 SV Europeiska gemenskapernas officiella tidning RAPPORT om rsredovisningen fr Europeiska miljbyrn fr det budgetr som slutade den 31 december 2000 samt byrns svar C 372/9 (2001/C 372/02) INNEHLLSF RTECKNING REVISIONSRTTENSUTTALANDE ..............................................
11-12 10 Recoveryorders ........................................................ 
Budgetgenomfrandeochbudgetrkenskaper .................................... rsredovisning och bokfring . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16 11 Managementofhumanresources ............................................. 
Bokfring . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17-37 11 Staffingpolicy ......................................................... 
Betalningskrav .........................................................
17-18 11 Recruitmentprocedures .................................................. 
Personalpolitik .........................................................
21-34 11 Conclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Punkt Sida 1Đ4 10 HUVUDSAKLIGA IAKTTAGELSER OM BUDGETGENOMF RANDET F R EUROPEISKA MILJ BYRN (K PENHAMN) F R DET BUDGETR SOM SLUTADE DEN 31 DECEMBER 2000......................................................................
14 TheAgencyŐsreplies ........................................................ ........... 
14 Byrnssvar ........................................................................... 17
C 372/10 EN Official Journal of the European Communities 28.12.2001 THE COURTŐS OPINION 1. 
C 372/10 SV Europeiska gemenskapernas officiella tidning 28.12.2001 REVISIONSRTTENS UTTALANDE 1.
The Court has examined the financial statements of the European Environment Agency for the financial year ended 31 December 2000. 
Revisionsrtten har granskat rsredovisningen fr Europeiska miljbyrn fr det budgetr som slutade den 31 december 2000.
In accordance with Article 14 of Council Regulation (EEC) No 1210/90 the budget was implemented on the responsibility of the executive director. 
I enlighet med artikel 14.1 i rdets frordning (EEG) nr 1210/90 har budgeten genomfrts under verkstllande direktrens ansvar.
MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN ENVIRONMENT AGENCY (COPENHAGEN) FOR THE FINANCIAL YEAR ENDING 31 DECEMBER 2000 Implementation of the budget and budgetary accounts 5. 
HUVUDSAKLIGA IAKTTAGELSER OM BUDGETGENOMF RANDET F R EUROPEISKA MILJ BYRN (K PENHAMN) F R DET BUDGETR SOM SLUTADE DEN 31 DECEMBER 2000 Budgetgenomfrande och budgetrkenskaper 5.
The implementation of the appropriations for the financial year 2000 and of the appropriations carried over from the previous year is set out in Table 1 (3). 
Utnyttjandet av anslagen fr budgetret 2000 och av de anslag som verfrts frn det fregende budgetret redovisas i tabell 1 (3).