natgillin/translations-raw huggingface dataset:
(1) See Special Report No 5/2001 of the Court of Auditors (OJ C 257, 14.9.2001). 
(1) Se revisionsrttens srskilda rapport nr 5/2001 (EGT C 257, 14.9.2001).
(2) See the Resolution of the European Parliament containing the comments accompanying the decision concerning discharge to the Commission in respect of the implementation of the budget of the sixth, seventh and eighth EDFs for the 2002 financial year (OJ L 330, 4.11.2004). 
(2) Se Europaparlamentets resolution som tfljer Europaparlamentets beslut om beviljande av ansvarsfrihet fr kommissionen avseende de sjtte, sjunde och ttonde Europeiska utvecklingsfonderna fr budgetret 2002, offentliggjord i EUT L 330, 4.11.2004.
(3) See the CouncilŐs ACP/FIN Working Party document No 6107/04 of 19 February 2004 on the discharge to be given to the Commission in respect of the financial management of the sixth, seventh and eighth EDFs (financial year 2002). 
(3) Se handlingen frn rdets AVS/FIN-grupp nr 6107/04 av den 19 februari 2004 om beviljande av ansvarsfrihet fr kommissionen fr frvaltningen av den sjtte, sjunde och ttonde Europeiska utvecklingsfonden (budgetret 2002).
(4) In 2000, the Commission recognised that targeting was of limited effectiveness, owing largely to its side effects (delays in implementation and fragmentation of the budgetary process), the clumsiness of targeting procedures and, above all, the fungibility of the budget. 
(4) r 2000 medgav kommissionen att de riktade stdens effektivitet var begrnsad, till stor del p grund av bieffekterna (frsenat genomfrande, ett splittrat budgetfrfarande), de tungrodda frfarandena fr att rikta stden och framfrallt budgetens fungibla karaktr.
Improving public finance management: one of the objectives of budget aid 6. 
Frbttra frvaltningen av de offentliga finanserna: ett av mlen med budgetstdet 6.
The main objectives of budget aid are to facilitate growth and reduce poverty, both of which are among the United NationsŐ Millennium Development Goals (5). 7. 
Budgetstdets frmsta ml r att gynna tillvxt och minska fattigdomen, vilket ocks r utvecklingsmlen i Frenta nationernas millenniedeklaration (5). 7.
For most of the ACP States concerned, this translates into a poverty reduction strategy paper (PRSP), which is drawn up by the country and approved by the main donors. 
Nr det gller merparten av de berrda AVS-lnderna har detta verfrts till ett strategidokument fr fattigdomsminskning som har upprttats av landet och godknts av de strsta bidragsgivarna.
This document sets out the principal medium-term guidelines adopted by the country to reduce poverty among its population. 
I dokumentet faststlls de allmnna riktlinjer p medellng sikt som landet har utarbetat fr att minska fattigdomen bland befolkningen.
Public finance management reforms are one element of the EDFŐs overall poverty reduction strategy and direct non-targeted budget support. 
Reformerna av frvaltningen av de offentliga finanserna r en del av EUF:s vergripande strategi fr fattigdomsbekmpning och direkta och icke ronmrkta budgetstd.
Given the CommissionŐs dynamic approach (see paragraph 28), such reforms become an important budget aid objective in themselves. 
Med tanke p kommissionens dynamiska tillvgagngsstt (se punkt 28) blir reformerna i sig ett viktigt ml fr budgetstdet.
Advantages: ownership and greater simplicity for beneficiary countries 9. 
Frdelar: egenansvar och frenkling fr mottagarlandet 9.
Direct non-targeted budget aid enables the Commission to enter fully into the issue of how national budgets are managed, by initiating permanent dialogue with countries on reforms to improve that management. European taxpayerŐs money has a leverage effect which helps to improve the overall quality and effectiveness of national budgetary revenue and expenditure. 
Det direkta och icke ronmrkta budgetstdet gr det mjligt fr kommissionen att direkt ta itu med de problem som finns i frvaltningen av nationella budgetar genom att den hela tiden fr en dialog med lnderna om de reformer som skall frbttra frvaltningen. Genom en hvstngseffekt gr den europeiska skattebetalarens pengar det mjligt att frbttra de nationella budgetinkomsternas och budgetutgifternas kvalitet och ndamlsenlighet som helhet.
These improvements are beneficial to development as a whole and enhance the aid that is provided to donor-funded projects in all their forms. 10. 
Denna frbttring r gynnsam fr den allmnna utvecklingen och strker det std som ges till olika former av projekt som finansieras av givarna. 10.
Budget aid should provide countries with a better sense of ownership than aid supplied to a variety of projects. 
Budgetstdet br gra att lnderna fr ett strre egenansvar jmfrt med det std som betalas ut till olika projekt.
Moreover, the aid becomes an integral part of the budget and is thus subject to national parliamentary control. 
Dessutom blir stdet en integrerad del av budgeten och blir drmed freml fr det nationella parlamentets kontroll.
Because it is merged with national budgets, it is spent according to national budgetary implementation procedures, whereas projects, which offer other advantages, are usually implemented outside beneficiary countriesŐ budgets (6) and managed in accordance with the various donorsŐ own procedures (7) (see diagram 1). 
Stdet uppgr i de nationella budgetarna och anvnds enligt lndernas frfaranden fr budgetgenomfrande, medan projekten, som har andra frdelar, i regel genomfrs utanfr mottagarlndernas budgetar (6) och frvaltas enligt de olika bidragsgivarnas srskilda frfaranden (7) (se diagram 1).
(5) See Resolution No 55/2 adopted by the United Nations General Assembly on 8 September 2000. 
(5) Se resolution nr 55/2 som antogs av Frenta nationernas generalfr-samling den 8 september 2000.
(6) This practice inhibits budgetary comprehensiveness. 
(6) Detta arbetsstt r till skada fr budgetarnas fullstndighet.
(7) The practice of separate management often deprives government departments of qualified staff, who are employed to run these projects at ad hoc management centres offering higher rates of pay. 
(7) Denna skilda frvaltning gr ofta att lndernas frvaltning bervas kvalificerad personal som anstllts fr att frvalta projekten i tillflliga frvaltningscentrum som ger hga ersttningar.
C 249/6 EN Official Journal of the European Union 7.10.2005 Disadvantage: risks associated with the weakness of national public finance systems 12. 
C 249/6 SV Europeiska unionens officiella tidning 7.10.2005 Nackdel: risker som hnger samman med bristerna i de nationella systemen fr offentliga finanser 12.
Once direct non-targeted budget aid has been paid to the beneficiary countries, its use is subject to their national budgetary procedures. This exposes European taxpayersŐ money to the usually high risks affecting those procedures. 
Nr det direkta och icke ronmrkta budgetstdet vl har betalats ut till mottagarlnderna anvnds det enligt lndernas nationella budgetfrfaranden. Detta innebr i regel att de europeiska skattebetalarnas pengar utstts fr hga risker som pverkar dessa frfaranden.
Donors are conscious of these risks and accept them as long as reforms to improve the national budgetary procedures have been put in place. 
Givarna knner till och godtar dessa risker under frutsttning att lnderna genomfr reformer som syftar till att frbttra de nationella budgetfrfarandena.
By agreeing to channel aid over a period of years into developing systems that do not immediately provide sufficient guarantees in terms of transparency, reliability or effectiveness, donors are investing in the future. 
Givarna investerar i framtiden och godtar att betala ut std under flera r till ett system under utveckling som inte omedelbart kan ge tillrckliga garantier nr det gller ppenhet, tillfrlitlighet och effektivitet.
A further consideration is that these budgetsŐ dependence on external aid in general, including EDF aid (see table D in Annex 1), affects budget predictability and revenue reliability in the beneficiary countries. 
Dessa budgetars beroende av externt bistnd i allmnhet inbegripet EUF (se tabell D i bilaga 1) pverkar dessutom budgetens frutsgbarhet och inkomsternas tillfrlitlighet i mottagarlnderna.
In some cases the problem is aggravated by the system of conditional variable tranches. 
I vissa fall frvrras problemet av systemet med villkorliga och rrliga delbetalningar.
Implementation: aid is conditional 15. 
Genomfrande: ett villkorligt std 15.
The Commission implements its direct non-targeted budget aid under three-year programmes. 
Kommissionen betalar ut de direkta och icke ronmrkta budgetstden via treriga program.
Funds are disbursed in half-yearly or annual tranches once the Commission has assessed the compliance with general preconditions (affecting the programme as a whole) and specific preconditions (relevant to a single tranche). 
Medlen betalas ut i halvrs-eller helrsdelar efter det att kommissionen har bedmt om de allmnna frhandsvillkoren (som pverkar programmet som helhet) och de srskilda frhandsvillkoren (som gller en enda del) r uppfyllda.
Some tranches are variable, meaning that they are calculated on the basis of performance indicators. Diagram 1 The EDF aid circuit to budget support and projects 
Vissa delar r rrliga d deras belopp berknas utifrn resultatindikatorer. Diagram 1 Kanaler fr EUF-std i form av budgetstd eller projekt
7.10.2005 EN Official Journal of the European Union C 249/7 Regulatory provisions 16. 
7.10.2005 SV Europeiska unionens officiella tidning C 249/7 Rttsliga bestmmelser 16.
Article 67(1), (3) and (4) of the ACP/EC Partnership Agreement signed in Cotonou on 23 June 2000 (the Cotonou Agreement), which governs the ninth EDF, provides that ACP States wishing to benefit from budget aid must undertake macroeconomic or sectoral reforms that are economically viable and socially and politically bearable. 
Enligt artikel 67.1, 67.3 och 67.4 i partnerskapsavtalet AVSĐEG som undertecknades i Cotonou den 23 juni 2000 (Cotonou-avtalet) och som reglerar nionde EUF skall de AVS-stater som nskar motta budgetstd genomfra makroekonomiska reformer och sektorsreformer som r ekonomiskt genomfrbara och socialt och politiskt godtagbara.
In practice, where these reforms are supported by a Bretton Woods Institutions (BWI) programme, this condition is automatically satisfied. 
Om reformerna i praktiken understds av ett program frn Bretton Woods-institutionerna (IBW) r detta villkor automatiskt uppfyllt.
According to Article 61(1)(c) of the Cotonou Agreement, aid is paid directly to ACP States with convertible and freely transferable currencies. 
Enligt artikel 61.1 c i Cotonou-avtalet r budgetstdet direkt fr de AVS-stater vilkas valuta r konvertibel och fritt kan verltas.
According to Article 61(2) of the Agreement, ÔDirect budgetary assistance in support of macroeconomic or sectoral reforms shall be granted where: (a) public expenditure management is sufficiently transparent, accountable and effective; (b) well-defined macroeconomic or sectoral policies established by the country itself and agreed to by its main donors are in place; and (c) public procurement is open and transparentŐ. THE COURTŐS AUDIT Audit objective 19. 
Artikel 61.2 i Cotonou-avtalet freskriver att ÓDirekt budgetstd fr understdjande av makroekonomiska reformer eller sektorsreformer skall beviljas om a) frvaltningen av offentliga medel sker p ett tillrckligt ppet, ansvarsfullt och effektivt stt, b) en vl definierad makroekonomisk politik eller sektorspolitik, som faststllts av landet sjlvt och godknts av de huvudsakliga givarna, finns p plats, och om c) den offentliga upphandlingen r ppen och medger insyn.Ó REVISIONSRTTENS GRANSKNING Granskningsml 19.
The objective of this audit was to examine for 2003 and 2004 how the Commission had managed the risk linked to public finance and inherent to this type of aid, i.e. how it had verified the quality of public finance management and the effectiveness of the reforms introduced by the beneficiary State. 
Mlet med granskningen var att underska hur kommissionen under 2003 och 2004 hanterade den risk som r frenad med offentliga finanser och som r en inneboende risk med denna typ av std, det vill sga hur kommissionen frskrade sig om att frvaltningen av de offentliga finanserna hll god kvalitet och om att de reformer som mottagarlandet infrde var effektiva.
This meant evaluating whether, both when the programme financing decision was taken and since the start of implementation: (a) the Commission had defined a suitable methodological framework to allow it to assess the initial situation and subsequent development of the beneficiary countriesŐ public finance management; (b) this methodological framework was implemented correctly at both the initial and follow-up stages; (c) the information on which the financing decisions were based, and, subsequently, the information in the follow-up documents, gave a true view of the situation; and (d) the financing decisions were properly argued and transparent and the Commission had taken appropriate action as a consequence. 
Detta innebar att man utvrderade, med avseende p bde tidpunkten fr beslutet om finansiering av programmen och efter det att de brjade genomfras, huruvida a) kommissionen hade faststllt en lmplig metodisk ram som gjorde det mjligt att bedma utgngslget i mottagarlndernas frvaltning av de offentliga finanserna och ocks hur den hade utvecklats, b) denna metodiska ram tillmpades korrekt bde i inledningsskedet och under uppfljningen, c) de uppgifter utifrn vilka finansieringsbesluten fattades Đ och senare uppgifterna i uppfljningshandlingarna Đ motsvarade de faktiska frhllandena, d) finansieringsbesluten var vl underbyggda och medgav insyn och om kommissionen sedan vidtog lmpliga tgrder.
However, the audit did not set out to determine the advisability of using budget aid in preference to funding for projects, nor did it seek to assess the impact of budget aid on poverty reduction. 
Dremot var inte mlet med granskningen att uttala sig om lmpligheten i att anvnda budgetstd i stllet fr finansiering av projekt, och inte heller att utvrdera vilken effekt budgetstdet har nr det gller fattigdomsminskning.
Lastly, the objective did not include auditing public finance management and reform in the beneficiary countries even though, following analysis of documents, cross-checked with interviews and on-the-spot visits, the Court produced some findings concerning the public finance situation and the progress of reforms in those countries (see paragraphs 69 to 71). 
Slutligen var inte heller mlet att granska mottagarlndernas frvaltning och reformer av de offentliga finanserna, ven om analyserna av handlingar, nr de jmfrdes med samtal och besk p plats, ledde till att revisionsrtten gjorde vissa iakttagelser om de offentliga finansernas stllning och om framstegen i lndernas reformer (se punkterna 69Đ71).
Audit approach 21. 
Granskningsmetod 21.
Checks were carried out at Commission headquarters, and information was gathered from the World Bank and the International Monetary Fund (IMF). 
Granskningar utfrdes vid kommissionens centrala avdelningar, och uppgifter samlades in vid Vrldsbanken och Internationella valutafonden (IMF).
In the course of its audit visits in the five ACP countries visited (see table 1), the Court examined ongoing direct non-targeted budget aid programmes (1). 
Under granskningsbesken i fem AVS-lnder (se tabell 1) granskade revisionsrtten programmen fr direkt och icke ronmrkt budgetstd (1).
These countries were selected because they offer a variety of public finance management traditions and are representative (both geographically and in terms of value) of the budget support financed by the Commission. 
Dessa lnder valdes ut fr att de representerar en mngd olika traditioner nr det gller frvaltning av offentliga finanser och r representativa (bde geografiskt och vrdemssigt) fr de budgetstd som finansieras av kommissionen.
(1) The main information gathered during the on-the-spot visits was corroborated by an Interministerial Conference on the public finance implications of results-based management, the medium-term expenditure framework and budget support, which was jointly organised by the Senegalese Ministry of Economy and Finance and IDEA International, in partnership with the Economy and Finance Ministries of Benin, Burkina Faso, Cape Verde and Mali and the development partners (WB, IMF, EU, Canada and the Netherlands). Auditors from the Court also attended. 
(1) De viktigaste uppgifter som samlades in under granskningsbesken p plats bekrftades av en konferens om vilka konsekvenser resultatbaserad frvaltning, medelfristig utgiftsram och budgetstd fr fr de offentliga finanserna (Confrence interministrielle sur les implications de la gestion axe sur les rsultats, du cadre de dpenses  moyen terme et de lŐappui budgtaire pour les finances publiques) som anordnades av ekonomi-och finansministeriet i Senegal och Institut IDEA International gemensamt i samarbete med ekonomi-och finansministerierna i Benin, Burkina Faso, Kap Verde och Mali och utvecklings-samarbetspartnerna (Vrldsbanken, IMF, Europeiska unionen, Kanada och Nederlnderna). Revisionsrttens revisorer deltog ocks i konferensen.
C 249/8 EN Official Journal of the European Union 7.10.2005 Table 1 Programmes examined in the five countries visited Country visited Ethiopia Mozambique Niger Chad Zambia Financing agreement examined and duration No 9171/ET, 2003/2004 Ń 2005/2006 (1) No 6567/MOZ, 2002 Ń 2005 No 9012/NIR, 2003 Ń 2005 No 9067/CD, 2004 Ń 2006 No 9114/ZA, 2004 Ń 2006 Value (million euro) 95 168 (2) 90 50 117 As percentage of total aid planned under the 9th EDF 17,5 % 51,7 % 26,0 % 18,3 % 33,3 % (1) EthiopiaŐs budget year begins in July. 
C 249/8 SV Europeiska unionens officiella tidning 7.10.2005 Tabell 1 Program som granskades i de fem lnder som besktes Land som besktes Etiopien Moambique Niger Tchad Zambia Granskad finansieringsverenskommelse, lptid nr 9171/ET, 2003/2004 Đ 2005/2006 (1) nr 6567/MOZ, 2002Đ2005 nr 9012/NIR, 2003Đ2005 nr 9067/CD, 2004Đ2006 nr 9114/ZA, 2004Đ2006 Belopp (miljoner euro) 95 168 (2) 90 50 117 Andel av det totala std som planeras inom nionde EUF 17,5 % 51,7 % 26,0 % 18,3 % 33,3 % (1) I Etiopien inleds budgetret i juli.
(2) A protocol assigned a further 16,4 million euro to Mozambique, as funding for the elections held in 2004. 
(2) I Moambique gjordes ett tillgg p ytterligare 16,4 miljoner fr finansiering av de val som hlls 2004.
Source: Financing agreements and National Indicative Programmes (NIPs) under the 9th EDF. 
Klla: Finansieringsverenskommelser och nationella vgledande program (PIN) inom nionde EUF.
In each country visited, the first step was to review the agreements and reports that the Delegation had prepared. 
I varje land som besktes bestod granskningen i frsta hand i att revisionsrtten gick igenom de verenskommelser och rapporter som delegationen hade utarbetat.
These were cross-checked against the reports by the other donors and the government and compared with the situation in the main departments active at the various levels of public finance management: budget programming and implementation, rendering of the accounts, internal and external audit (1). 
Dessa jmfrdes med rapporterna frn de andra givarna och regeringen och ocks med situationen vid de avdelningar som frmst deltar i frvaltningen av offentliga finanser p olika niver: budgetprogramplanering och budgetgenomfrande, rkenskapsredovisning samt extern och intern revision (1).
AUDIT FINDINGS Assessment of the initial public finance management situation Definition of methodological framework Methodological framework improved, but should be expanded 23. 
GRANSKNINGSRESULTAT Bedmning av utgngslget i frvaltningen av de offentliga finanserna Definition av den metodiska ramen Den metodiska ramen har frbttrats men behver kompletteras 23.
In March 2002 the EuropeAid Cooperation Office (EuropeAid), the Directorate-General for Development (DEV) and the External Relations Directorate-General (RELEX) established a ÔMethodological Guide to the programming and implementation of budget support for third countriesŐ (the Guide). This was in part a response to the CourtŐs previous recommendations (2). The Guide remains, in 2005, the main reference document in this (1) In each country, meetings were held with the parliamentary finance committee, various departments of the Ministry of Finance, two spending ministries, usually health and education (from central departments to outlying units such as schools or local health centres), internal and external audit bodies and the Central Bank, as well as representatives of the main donors, civil society and, where present, anti-corruption NGOs. 
Byrn fr samarbete EuropeAid, direktoratet fr utveckling och direktoratet fr yttre frbindelser sammanstllde i mars 2002 en metodisk handledning nr det gller programplanering och genomfrande av budgetstd i tredjelnder (nedan kallad ÓhandledningenÓ) som bland annat bygger p revisionsrttens tidigare rekommendationer (2). r 2005 r det fortfarande det (1) I varje land som besktes trffade revisionsrtten parlamentets budgetutskott, olika avdelningar vid finansministeriet, tv frvaltningsmi-nisterier, i regel hlso-och utbildningsministeriet (frn centrala avdelningar till perifera enheter Đ skolor eller hlsocentrum), organ fr intern och extern revision, centralbanken, fretrdare fr de strsta bidragsgivarna, fretrdare fr det civila samhllet och icke-statliga organisationer fr korruptionsbekmpning nr sdana fanns.
(2) See Special Report No 5/2001 of the Court of Auditors on counterpart funds from structural adjustment support earmarked for budget aid (OJ C 257, 14.9.2001) and Special Report No 1/2002 concerning macrofinancial assistance (MFA) to third countries and structural adjustment facilities (SAF) in the Mediterranean countries (OJ C 121, 23.5.2002). area. It is a significant improvement over the previous situation. 
(2) Se revisionsrttens srskilda rapport nr 5/2001 om motpartsmedel frn strukturanpassningsstd i form av direkt budgetstd (EGT C 257, 14.9.2001), och srskild rapport nr 1/2002 om makroekonomiskt std till tredje land och strukturanpassningsstd till Medelhavslnderna (EGT C 121, 23.5.2002). viktigaste referensdokumentet p omrdet och det innebr en markant frbttring jmfrt med den tidigare situationen.
However, examination showed it to be inadequate for the initial assessment of public finances. 
Granskningen visade dock att det fanns brister nr det gller den frsta bedmningen av de offentliga finanserna.
The Guide does not place sufficient emphasis on domestic revenue, including revenue from public undertakings, which must be given the same consideration (3) as expenditure. 
I handledningen betonas inte de inhemska inkomsterna i tillrckligt hg grad, inbegripet de inkomster som kommer frn offentliga fretag. Dessa mste tas i beaktande (3) p samma stt som utgifterna.
This is, in fact, because improvements to domestic revenue collection and recovery, which may prove less costly and swifter to take effect than the reduction of irregular expenditure, reduce the external aid requirements to an equivalent extent and should provide taxpayers with more incentive to require the national authorities to account for their use. 
Frbttringar av uppbrd och indrivning av inhemska inkomster kan visa sig vara mindre kostsamt och mer effektivt n en minskning av oregelbundna utgifter. De minskar behovet av externt std i samma omfattning och br i hgre grad uppmuntra skattebetalarna att krva att de nationella myndigheterna redogr fr anvndningen av dem.
The Guide should provide a detailed template for this assessment, on the basis perhaps of that used for the DelegationsŐ monitoring reports (see paragraph 42). 
Handledningen br ge en detaljerad mall fr denna bedmning, som skulle kunna bygga p den som anvnds fr delegationernas vervakningsrapporter (se punkt 42).