natgillin/translations-raw huggingface dataset:
These were: (a) the overall set-up of the CommissionŐs treasury management activities; (b) risk management of treasury activities; (c) performance measurement and benchmarking; (d) management of fiduciary accounts; (e) management of fines; (f) the payment process and management of bank accounts; and (g) human resources. 
Det rr sig om fljande omrden: a) Den vergripande organisationen av kommissionens likviditetsfrvaltning. b) Riskhantering inom likviditetsfrvaltningen. c) Mtning av resultat samt riktmrkning. d) Frvaltning av frvaltningskonton. e) Frvaltning av bter. f) Betalningsprocessen och frvaltningen av bankkonton. g) Personal.
The audit did not cover the processes established for managing the funding of the other institutions and Community bodies such as the European agencies, or the investment decisions made by DG ECFIN in managing the other non-budgetary items, including the borrowing activities to finance Community loans. 
Revisionen omfattade inte de processer som inrttats fr finansieringen av vriga institutioner och gemenskapsorgan, till exempel de europeiska byrerna, eller de beslut om investeringar som fattats av GD Ekonomi och finans vid frvaltningen av de vriga poster som inte ingr i budgeten, inklusive inlning fr finansiering av gemenskapens ln.
The Court reports in its Annual Report on the CommissionŐs management of the Guarantee Fund for external actions and on the compliance with the relevant legislation of the financial operations of the European Coal and Steel Community (ECSC) in liquidation. 
Revisionsrtten rapporterar i sin rsrapport om kommissionens frvaltning av garantifonden fr tgrder avseende tredje land och om efterlevnaden av gllande lagstiftning nr det gller den finansiella verksamheten inom Europeiska kol-och stlgemenskapen (EKSG) under avveckling.
The audit focused on the financial years 2006 and 2007. 
Revisionen var inriktad p budgetren 2006 och 2007.
Developments in Commission practices in the first half of 2008 were also considered. 
Man tog ven hnsyn till frndringar av kommissionens praxis under frsta halvret 2008.
The audit included visits to both DG BUDG and DG ECFIN. 
I revisionen ingick ocks besk p bde GD Budget och GD Ekonomi och finans.
Audit evidence was collected through examination and assessment of existing rules and procedures, reviews of documentation, testing of controls and transactions, and interviews. 
Revisionsbevis samlades in genom granskning och bedmning av befintliga regler och frfaranden, genomgng av dokumentation, granskning av kontroller och transaktioner samt intervjuer.
For comparison purposes treasury management practices in other public bodies were also considered and a review of the relevant academic literature was undertaken. 
I jmfrelsesyfte behandlades andra offentliga organs praxis nr det gller likviditetsfrvaltningen och det gjordes en genomgng av relevant akademisk litteratur.
AUDIT SCOPE AND APPROACH Special Report No 5/2009 Ń The CommissionŐs treasury management 12 MAIN OBSERVATIONS DOES THE COMMISSION COMPLY WITH THE RULES AND REGULATIONS APPLICABLE TO TREASURY MANAGEMENT? 
Srskild rapport nr 5/2009 Đ Kommissionens likviditetsfrvaltning 12 DE VIKTIGASTE IAKTTAGELSERNA IAKTTAR KOMMISSIONEN DE REGLER OCH F RORDNINGAR SOM R TILLMPLIGA P LIKVIDITETSF RVALTNING?
TREASURY MANAGEMENT AND FORECASTING 13. 
LIKVIDITETSF RVALTNING OCH LIKVIDITETSBUDGETERING 13.
The three main legal provisions which define the nature of treasury management to be exercised by the Commission are: (a) the Commission should ensure that it has at its disposal sufficient funds to cover cash needs arising from budgetary implementation; (b) the Commission should set up cash management systems enabling the drawing-up of cash-flow forecasts11; (c) the Commission should draw on the sums credited to the own resources accounts to the extent necessary to cover cash requirements arising from the implementation of the budget12. 
De tre centrala rttsliga krav som preciserar arten av den likviditetsfrvaltning som kommissionen ska genomfra r fljande: a) Kommissionen ska se till fr att den frfogar ver de medel som behvs fr att tcka behovet av likvida medel fr genomfrandet av budgeten. b) Kommissionen ska inrtta system fr likviditetsfrvaltning fr att kunna gra frhandsberkningar av likvida medel11 (likviditetsbudgetar). c) Kommissionen ska disponera ver de belopp som krediterats p kontona fr egna medel i den utstrckning som r ndvndig fr att tcka dess likviditetsbehov i samband med genomfrande av budgeten12.
The Court tested whether the CommissionŐs systems and procedures in place and the actions taken for paragraph 13(a) and (c) adhered to these provisions. 
Revisionsrtten granskade huruvida kommissionens befintliga system och frfaranden och de tgrder som vidtagits med tanke p bestmmelserna enligt punkt 13 a och c stod i verensstmmelse med dessa bestmmelser.
The CourtŐs testing did not reveal any significant instances of non-compliance with the abovementioned provisions. 
Revisionsrttens granskning visade inte p ngra betydande exempel p att de ovannmnda bestmmelserna inte iakttagits.
As mentioned in paragraph 2, VAT and GNI own resources are the largest revenue components of the Community budget. 
Som nmns i punkt 2 utgr egna medel frn moms och BNI huvuddelen av inkomsterna i gemenskapsbudgeten.
These resources are credited to the accounts opened by each Member State in the name of the Commission in monthly twelfths of their relevant total of the budget. 
Dessa medel krediteras varje mnad de konton som ppnats av varje medlemsstat i kommissionens namn med en tolftedel av de belopp som redovisas i budgeten.
Therefore, with the exception of the need to provide earlier funding to the European Agricultural Guarantee Fund (see paragraph 16) in the first months of the year, the crediting of resources to the aforementioned Commission accounts is not based on actual treasury needs but on the Member StatesŐ share of the annual budget. 
Med undantag fr att det r ndvndigt att tillhandahlla tidigare finansiering fr Europeiska garantifonden fr jordbruket (se punkt 16) under rets frsta mnader, grundar sig inte krediteringen av medel p de ovannmnda kommissionskontona p faktiska likviditetsbehov utan p medlemsstaternas andel av den rliga budgeten.
Considering that the budget is in equilibrium, there is therefore a low risk that the Commission will not have at its disposal sufficient funds to cover cash needs arising from budgetary implementation. 
Med tanke p att budgeten r i balans, r risken drfr liten att kommissionen inte frfogar ver tillrckliga medel fr att tcka likviditetsbehovet fr genomfrandet av budgeten.
As a consequence of the above method for providing own resources laid out by the CommunitiesŐ regulation, together with the effect of a level of budgetary execution lower than planned, significant balances are accumulated during the second half of the year on these own resources accounts (see Table 1). 
Till fljd av den ovannmnda metoden fr att tillhandahlla egna medel som anges i frordningen om gemenskapernas egna medel, i kombination med effekten av en lgre niv p genomfrandet av budgeten n planerat, ackumuleras betydande saldon p kontona fr egna medel under det andra halv-11 Artikel 58 i genomfrandebestmmelserna.
12 Article 12(1) of Regulation (EC, Euratom) No 1150/2000. 
12 Artikel 12.1 i frordning (EG, Euratom) nr 1150/2000.
The Commission prepares a monthly cash forecast with the purpose of determining whether advanced calls of own resources are needed to cover payments. 
Kommissionen utarbetar varje mnad en likviditetsbudget fr att avgra om en frtida infordran av egna medel behvs fr att tcka betalningarna.
The Court noted that the documentation in place was neither recently updated nor provided sufficient details of the methodology used for the preparation of these cash flow forecasts. 
Revisionsrtten noterade att dokumentationen inte hade uppdaterats nyligen och inte innehll tillrckliga uppgifter om de metoder som anvnds nr likviditetsbud-getarna utarbetas.
Moreover, financial information on cash requirements, covering approximately 85 % of budgetary expenditure, is provided by three DGs only14, two of which provide this information on an informal basis only to the unit in DG BUDG responsible for treasury management. 
Finansiell information om likviditetsbehov lmnas dessutom av endast tre generaldirektorat14 (omfattande ungefr 85 % av budgetutgifterna). Tv av dessa generaldirektorat lmnar denna information endast informellt till den enhet i GD Budget som ansvarar fr likviditetsfrvaltningen.
The Commission has also put in place another cash management forecast procedure. 
Kommissionen har ocks infrt ett annat frfarande fr likviditetsbudge-teringen.
Its main aim is to ensure that there are sufficient funds in each commercial bank account for the execution of payments. 
Huvudsyftet r att se till att det finns tillrckliga medel p varje affrsbankskonto fr att verkstlla betalningar.
This is an effective automated tool which enables the Commission both to monitor bank balances and to ensure availability of funds15. 
Det r ett effektivt automatiserat hjlpmedel som mjliggr fr kommissionen bde att vervaka banksaldona och att skerstlla att det finns medel15.
Finally, the Commission has put in place a third cash forecast procedure which aims to transfer funds between Member StatesŐ own resources accounts in order to align the balances on these accounts with their respective budgetary contributions. 
Slutligen har kommissionen infrt ett tredje frfarande fr likviditetsbud-geteringen, vars syfte r att verfra medel mellan medlemsstaternas konton fr egna medel fr att saldona p dessa konton ska stmma verens med lndernas respektive budgetbidrag.
The calculations underpinning the amounts transferred are partly based on estimates of future cash flows. 
De berkningar som ligger till grund fr de belopp som verfrs baseras delvis p uppskattningar av kommande kassaflden.
The Court noted that the methodology used for the preparation of the forecast was not sufficiently documented and that the estimates made were not subsequently checked for their accuracy. 
Revisionsrtten noterade att de metoder som anvnds fr utarbetandet av likviditetsbudgeten inte hade dokumenterats tillrckligt och att man inte i efterhand kontrollerade om de uppskattningar som gjorts var korrekta.
This has a temporary effect on the balances of the accounts opened by each Member State in the name of the Commission (see paragraph 2). 
Detta har en tillfllig effekt p saldona p de konton som varje medlemsstat ppnat i kommissionens namn (se punkt 2).
14 DG Agriculture and Rural Development, DG Regional Policy and DG Employment, Social Affairs and Equal Opportunities. 
14 GD Jordbruk och landsbygdsutveckling, GD Regionalpolitik och GD Sysselsttning, socialpolitik och lika mjligheter.
15 DG BUDG managed 33 bank accounts in total with 30 banks in 26 Member States. 
15 GD Budget frvaltade totalt 33 bankkonton hos 30 banker i 26 medlemsstater.
13 Special Report No 5/2009 Ń The CommissionŐs treasury management MANAGEMENT OF IMPREST ACCOUNTS 19. 
13 Srskild rapport nr 5/2009 Đ Kommissionens likviditetsfrvaltning F RVALTNING AV F RSKOTTSKONTON 19.
Imprest accounts can be set up for the collection of revenue and for the payment of small sums of money. 
Frskottskonton fr upprttas fr inkassering av inkomster samt fr betalning av mindre utgifter.
However, in certain situations, e.g. external aid operations, such accounts may be used without any limitation on the amounts of the payment transactions16. 
I vissa situationer, t.ex. vid bistndsinsatser i tredjelnder, fr emellertid sdana konton anvndas utan begrnsning av betalningstransaktionernas belopp16.
The requirements set out in the Implementing Rules and in the internal guidelines established for tender procedures for the selection of the banks were not followed in most of the cases the Court examined. 
I flertalet av de fall som revisionsrtten granskade iakttogs inte de krav som freskrivs i genomfrandebestmmelserna och i de interna riktlinjerna fr anbudsfrfaranden vid val av banker.
In addition, the selection procedure was not appropriately documented in one third of the cases examined. 
Vidare var inte urvalsfrfarandet ordentligt dokumenterat i en tredjedel av de granskade fallen.
HUMAN RESOURCES Ń SENSITIVE POSTS 20. 
PERSONAL Đ KNSLIGA BEFATTNINGAR 20.
Applying the internal control standards of the Commission, DG ECFIN carried out a risk assessment (see paragraph 26), on the basis of which in 2004 a number of posts were listed as sensitive. 
I enlighet med kommissionens normer fr internkontroll genomfrde GD Ekonomi och finans en riskbedmning (se punkt 26) p grundval av vilken ett antal befattningar frtecknades som knsliga r 2004.
As this list is rather old, it needs to be reassessed in the context of the DGŐs risk assessment, the completion of which is imminent. 
Eftersom frteckningen r tmligen gammal behver den omprvas i samband med generaldirektoratets riskbedmning som mycket snart kommer att vara fullbordad.
The 2008 DG BUDG risk assessment exercise concluded that only one post in the unit responsible for treasury management has been assessed as sensitive. This is despite the high volumes, values and nature of transactions processed daily by this unit. 
Vid GD Budgets riskbedmning 2008 bedmdes endast en befattning i den enhet som ansvarar fr likviditetsfrvaltning som knslig och detta trots den stora volym, de stora vrden och arten av de transaktioner som varje dag behandlades vid denna enhet.
HAS THE COMMISSION ESTABLISHED INTERNAL CONTROL SYSTEMS WHICH ENSURE SOUND TREASURY MANAGEMENT? 
HAR KOMMISSIONEN INF RT SYSTEM F R INTERNKONTROLL SOM SKERSTLLER SUND LIKVIDITETSF RVALTNING?
OVERALL SET-UP OF THE COMMISSIONŐS TREASURY MANAGEMENT ACTIVITIES 21. 
DEN VERGRIPANDE ORGANISATIONEN AV KOMMISSIONENS LIKVIDITETSF RVALTNING 21.
Large commercial organisations have established treasury management departments whose ultimate aim is to contribute to maximising corporate profitability and ensuring at the same time an effective management of risks and the availability of sufficient cash reserves for the financing of operations. Likewise, many public sector organisations have established treasury management structures aimed at providing support to the attainment of their organisational objectives17. 
Stora kommersiella organisationer har inrttat avdelningar fr likviditetsfrvaltning som ytterst syftar till att bidra till maximering av fretagets lnsamhet och samtidigt skerstlla effektiv riskhantering och tillrckliga kassareserver fr finansiering av verksamheten. ven mnga organisationer inom den offentliga sektorn har inrttat strukturer fr likviditetsfrvaltning fr att bidra till att organisationens ml uppns17.
Whatever the nature of the organisation, effective treasury management significantly contributes to corporate success. 
Oavsett organisationens art bidrar en ndamlsenlig likviditetsfrvaltning i hg grad till framgng.
16 Article 63(1) of the Financial Regulation as amended. 
16 Artikel 63.1 i budgetfrordningen i dess ndrade lydelse.
17 Depending on the nature of the public sector organisation, the treasury management structures can embrace a wide range of activities. 
17 Beroende p arten av organisation inom den offentliga sektorn kan strukturerna fr likviditetsfrvaltning omfatta en rad verksamheter.
A definition of treasury management provided by the Chartered Institute of Public Finance and Accountancy (UK) is as follows: ÔTreasury management includes the management of cash flows, banking, money-market and capital-market transactions; the effective control of the risk associated with those activities; and the pursuit of optimum performance consistent with those risksŐ (Management in the public services, code of practice and cross-sectoral guidance notes, 2001, the Chartered Institute of Public Finance and Accountancy, United Kingdom). 14 Special Report No 5/2009 Ń The CommissionŐs treasury management 
The Chartered Institute of Public Finance and Accountancy (Frenade kungariket) ger fljande definition av likviditetsfrvaltning: Likviditetsfrvaltning innefattar frvaltning av kassaflden, bankverksamhet, penningmarknads-och kapitalmarknadstransaktioner och faktisk kontroll av den risk som r frenad med sdana verksamheter samt strvan efter optimala resultat frenliga med riskerna. (Offentlig frvaltning, uppfrandekod och sektorsvergripande handledning, Đ Management in the public services, code of practice and cross-sectoral guidance notes, 2001, The Chartered Institute of Public Finance and Accountancy, The Chartered Institute of Public Finance and Accountancy, Frenade kungariket). 14 Srskild rapport nr 5/2009 Đ Kommissionens likviditetsfrvaltning
With a view to achieving effective treasury management whilst remaining within the boundaries of the regulatory framework of Community legislation (see paragraph 7), the Commission assigned the treasury management of the Community budget to DG BUDG and the treasury management of the non-budgetary items18 and the activity of investing Community funds to DG ECFIN19 (see paragraphs 6 and 8). 
Fr att uppn en ndamlsenlig likviditetsfrvaltning som samtidigt ligger inom grnserna fr gemenskapslagstiftningens regelverk (se punkt 7) tilldelade kommissionen GD Budget likviditetsfrvaltningen nr det gller gemenskapsbudgeten. Likviditetsfrvaltningen nr det gller poster som inte ingr i budgeten18 samt investeringen av gemenskapsmedel tilldelades dremot GD Ekonomi och finans19 (se punkterna 6 och 8).
Considering their respective areas of expertise and the role and responsibilities of these two DGs in the implementation of the CommissionŐs annual work programme and in the execution of the Community budget, this split of responsibilities reflects the day-to-day reality of treasury operations20. 
Med hnsyn till de bda generaldirektoratens sakkunskap och deras roll och ansvar vid genomfrandet av kommissionens rliga arbetsprogram och gemenskapsbudgeten avspeglar denna ansvarsfrdelning verkligheten i det dagliga arbetet med frvaltning av finanstransaktioner20.
Notwithstanding the aforementioned, it was noted that each DG operates entirely independently in managing and controlling its treasury activities. 
Trots ovanstende konstaterade revisionsrtten att varje generaldirektorat skter och kontrollerar sin likviditetsfrvaltning helt sjlvstndigt.
As a result of this split there was in effect no unit with overall responsibility for the CommissionŐs treasury management operations and there was no coordination in an area where a common approach to issues such as risk management and control is necessary. 
Till fljd av denna uppdelning hade i sjlva verket ingen enhet det vergripande ansvaret fr kommissionens likviditetsfrvaltning, och det fanns ingen samordning p ett omrde dr det krvs ett gemensamt frhllningsstt till sdana frgor som riskhantering och kontroll.
For instance, in order to control the risk of loss generated by holding funds in accounts with commercial banks, DG BUDG and DG ECFIN have each established their own limits for the maximum amounts of funds to be held at specific banks. 
Fr att kontrollera den frlustrisk det innebr att ha medel p konton i affrsbanker har GD Budget och GD Ekonomi och finans var fr sig faststllt egna tak fr de hgsta belopp som fr finnas p srskilda banker.
The two DGs used different methodologies to establish the limits without considering the CommissionŐs overall risk exposure with each commercial bank. 
De bda generaldirektoraten anvnde olika metoder fr att faststlla taken utan att vervga kommissionens totala riskexponering gentemot varje affrsbank.
This was due to a lack of communication and coordination between the two DGs in the treasury management area. 
Detta berodde p bristande kommunikation och samordning mellan de bda generaldirektoraten inom omrdet likviditetsfrvaltning.
The CommissionŐs treasury management practices are not aimed at reducing the CommissionŐs overall exposure to financial losses. 
Kommissionens metoder fr likviditetsfrvaltning r inte inriktade p att minska kommissionens totala exponering fr finansiella frluster.
RISK MANAGEMENT OF TREASURY ACTIVITIES 24. 
RISKHANTERING INOM LIKVIDITETSF RVALTNINGEN 24.
Entities should carry out risk assessments for each significant business process in order to identify and analyse the key risks to the achievement of their objectives. 
Enheter br gra riskbedmningar fr varje betydande affrsprocess fr att identifiera och analysera de viktigaste riskerna som kan ventyra att enheternas ml uppns.
On the basis of these assessments, the appropriate measures to be taken for the management and monitoring of the identified risks should be decided. 
P grundval av bedmningarna br man fatta beslut om vilka tgrder som br vidtas fr att hantera och vervaka de risker som identifierats.
18 Except for the treasury management of the European Development Fund, which is managed by DG BUDG. 
18 Utom nr det gller Europeiska utvecklingsfondens likviditetsfrvaltning som skts av GD Budget.
19 The Accounting Officer gives his/her agreement for the opening and closing of accounts with financial institutions and his/ her opinion on internal rules established for the DGŐs treasury operations. 
19 Rkenskapsfraren ger sitt godknnande till ppnande och avslutande av konton hos finansinstitut och avger sitt yttrande om interna regler som faststlls fr generaldirektoratets finansfrvaltning.
20 DG ECFIN processes a smaller number of high-value payment transactions in comparison to DG BUDG. 
20 Jmfrt med GD Budget behandlar GD Ekonomi och finans ett mindre antal betalningstransaktioner som gller stora vrden.
The DG often needs to make payments within very strict deadlines following an investment decision. 
Ofta behver generaldirektoratet gra betalningar inom mycket snva tidsgrnser med anledning av ett investeringsbeslut.
Payments commonly have to be executed at the latest within two days and there are instances where payments have to be made on the day the instruction is issued. 15 Special Report No 5/2009 Ń The CommissionŐs treasury management 
Ofta mste betalningar verkstllas senast inom tv dagar, och det finns exempel p att betalningar mste gras samma dag som instruktion om betalning utfrdas. 15 Srskild rapport nr 5/2009 Đ Kommissionens likviditetsfrvaltning
In the 2007 and 2008 general risk assessment exercises undertaken by DG BUDG, only two risks pertaining to treasury management operations were identified: the shortage of staff in the Ôthird partyŐ section (see paragraph 36) and the risk of loss concerning deposits with commercial banks of provisionally cashed fines (see paragraph 33). 
Vid GD Budgets allmnna riskbedmningar 2007 och 2008 identifierades endast tv risker som gllde likviditetsfrvaltning: personalbrist p sektionen fr tredje part (se punkt 36) och risken fr frluster som gllde insttningar p affrsbanker av preliminrt inkasserade bter (se punkt 33).
Notwithstanding this, the Commission published for the first time an overview of the risks in its treasury operations in the 2007 annual accounts of the European Communities21. This overview includes risks arising from the CommissionŐs management of the day-to-day operations, operational, currency, credit and interest rate risks, and risks arising from the management of provisionally cashed fines (see paragraph 33). 
Trots detta offentliggjorde kommissionen fr frsta gngen en versikt ver riskerna inom sin finansfrvaltning i Europeiska gemenskapernas rsredovisning fr 200721. versikten omfattar risker som uppkommer vid kommissionens hantering av de dagliga transaktionerna, transaktions-, valuta-, kredit-och rnterisker samt risker som uppkommer vid hantering av bter som betalats preliminrt (se punkt 33).
No documentation was identified providing evidence of active management and monitoring of the abovementioned risks. 
Ingen dokumentation ptrffades som visade p en aktiv hantering och vervakning av de ovannmnda riskerna.