natgillin/translations-raw huggingface dataset:
The Foundation is actively considering the implementation of the SIC-personnel system in order to improve the quality of its administrative information. 
Fonden har tagit infrandet av SIC-personalsystemet under aktivt vervgande fr att frbttra kvalitn hos sin administrativa information.
Discussions have already taken place with DG Admin and a decision on the establishment of a project group will be taken shortly. 
Diskussioner har redan frts med GD Administration och ett beslut om att inrtta en projektgrupp kommer att tas inom kort.
27.12.2002 EN Official Journal of the European Communities REPORT on the financial statements of the European Foundation for the Improvement of Living and Working Conditions for the financial year 2001, together with the FoundationŐs replies C 326/57 Page 58 58 58 58 58 60 63 (2002/C 326/08) CONTENTS THE COURTŐS OPINION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
27.12.2002 SV Europeiska gemenskapernas officiella tidning RAPPORT om rsredovisningen fr Europeiska fonden fr frbttring av levnads-och arbetsvillkor fr budgetret 2001, samt fondens svar C 326/57 Sida 58 58 58 58 58 60 63 (2002/C 326/08) INNEHLLSF RTECKNING REVISIONSRTTENSUTTALANDE .............................................. 1Đ4 HUVUDSAKLIGA IAKTTAGELSER . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9-10 Applicationofthefinancialprovisions .......................................... 
5Đ8 rsredovisning ............................................................
11-13 Tables 1 to 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............ 
11Đ13 Tabell 1Đ3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............
TheFoundationŐsreplies ................................................................. Paragraph 
Fondens svar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ............ Punkt
C 326/58 EN Official Journal of the European Communities 27.12.2002 THE COURTŐS OPINION 1. 
C 326/58 SV Europeiska gemenskapernas officiella tidning 27.12.2002 REVISIONSRTTENS UTTALANDE 1.
This report is addressed to the Council and the European Parliament, in accordance with Article 16 of Council Regulation (EEC) No 1365/75 (1), as amended by Article 1(3) of Council Regulation (EEC) No 1947/93 (2). 
Denna rapport riktas till rdet och Europaparlamentet i enlighet med artikel 16 i rdets frordning (EEG) nr 1365/75 (1), ndrad genom artikel 1.3 i rdets frordning (EEG) nr 1947/93 (2).
The Court has examined the financial statements of the European Foundation for the Improvement of Living and Working Conditions for the financial year ended 31 December 2001. 
Revisionsrtten har granskat rsredovisningen fr Europeiska fonden fr frbttring av levnads-och arbetsvillkor fr det budgetr som slutade den 31 december 2001.
In accordance with Article18 of Council Regulation (EEC) No 1417/76 (3) as amended by Article 1(16) of Council Regulation (EEC) No 1949/93 (4), the FoundationŐs budget was implemented under the responsibility of its Administrative Board. 
I enlighet med artikel 18 i rdets frordning (EEG) nr 1417/76 (3), ndrad genom artikel 1.16 i rdets frordning (EEG) nr 1949/93 (4), har fondens budget genomfrts under styrelsens ansvar.
This responsibility includes the drawing up and presentation of the financial statements (5), in accordance with the internal financial provisions provided for under Articles 65 to 68 of Council Regulation (EEC) No 1417/76 as amended by Article 1, paragraphs (52) to (55) of Council Regulation (EEC) No 1949/93. 
Detta ansvar innefattar upprttandet och framlggandet av rsredovisningen (5) i enlighet med de interna finansiella bestmmelserna enligt artikel 65Đ68 i rdets frordning (EEG) nr1417/76, ndrade genom artikel 1.52Đ1.55 i rdets frordning (EEG) nr 1949/93.
This examination has allowed the Court to obtain reasonable assurance that the accounts for the financial year ended 31 December 2001 are reliable and that the underlying operations are, taken as a whole, legal and regular. 
Genom denna granskning har revisionsrtten uppntt en rimlig skerhet om att rkenskaperna fr det budgetr som slutade den 31 december 2001 r tillfrlitliga och att de underliggande transaktionerna som helhet r lagliga och korrekta.
The implementation of the appropriations for the financial year 2001 and of the appropriations carried over from the previ-ousfinancialyearisshowninTable1(6). 
Utnyttjandet av anslag fr budgetret 2001 och verfrda anslag frn det fregende budgetret visas i tabell 1 (6).
(5) As required under Article 16 of Council Regulation (EEC) No 1365/75, as amended by Regulation (EEC) No 1947/93, the accounts for all the FoundationŐs revenue and expenditure for the financial year 2001 were drawn up on 26 March 2002 and forwarded to the FoundationŐs Management Board, the Commission and the Court of Auditors. 
(5) Som freskrivs i artikel 16 i rdets frordning (EEG) nr 1365/75, ndrad genom rdets frordning (EEG) nr 1947/93, har rkenskaperna fr fondens samtliga inkomster och utgifter fr budgetret 2001 upprttats den 26 mars 2002 och drefter verlmnats till fondens styrelse, kommissionen och revisionsrtten.
TheseaccountswerereceivedbytheCourton8April2002.Asum-marised version of the financial statements is presented in the annex 6 to this report. () All the tables in this report have been drawn up on the basis of the most exact values possible of the data used. 
Revisionsrtten mottog rkenskaperna den 8 april 2002. En sammanfattning av rsredovis-6 ningen finns i de tabeller som bifogats 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 appropriations available(7) for the financial year amounted to 18,9 million euro, of which 15,3 million euro had been granted for the financial year 2001 and 3,5 million euro had been carried over from the previous financial year. 
De tillgngliga anslagen(7) fr budgetret uppgr till 18,9 miljoner euro, varav 15,3 miljoner euro beviljats under budgetret i frga och 3,5 miljoner euro verfrts frn det fregende budgetret.
7. Of the appropriations for the financial year 2001, 15,2 million euro were committed and disbursed in payments amounting to 11,6 million euro. 
7. taganden har ingtts fr 15,2 miljoner euro av anslagen fr budgetret 2001 och betalningar har gjorts fr 11,6 miljoner euro.
The balance of the appropriations was either carried over (3,5 million) or cancelled (0,2 million). 
Resterande anslag har antingen verfrts (3,5 miljoner euro) eller frfallit (0,2 miljoner euro). taganden har ingtts fr 6,3 miljoner euro av driftsanslagen (avdelning III) p 6,4 miljoner euro.
The balance was cancelled. The carry-over rate for operating appropriations remains very high and demonstrates the need for the Foundation to improve the quality and monitoring of its programming of activities. 
Andelen verfrda driftsanslag r fortfarande mycket stor och visar att det r ndvndigt fr fonden att frbttra kvaliteten p planeringen av verksamheten och uppfljningen av den.
The Foundation should do everything possible to reduce the carry-over rate in respect of its appropriations in order to improve its compliance with the budgetary principle of annuality. 
Fonden br vidta alla till buds stende medel fr att minska andelen verfringar av anslag s att principen om budgetens ettrighet bttre iakttas.
The appropriations carried over from the previous financial year totalled 3,5 million euro, 3,2 million of which related to Title III. 
De anslag som verfrdes frn fregende budgetr uppgr till 3,5 miljoner euro, varav 3,2 miljoner euro fr avdelning III.
These appropriations were disbursed in payments amounting to 3,4 million euro, 3,1 million of which related to Title III, and the balance was cancelled. Financial statements 9. 
Frn de verfrda anslagen har betalningar gjorts fr 3,4 miljoner euro, varav 3,1 miljoner euro fr avdelning III, medan resten frfallit. rsredovisning 9.
The revenue and expenditure account and the balance sheet published by the Foundation in its activity report for the financial year 2001 are presented in summary form in Tables 2 and 3. 
Den inkomst-och utgiftsredovisning och balansrkning som fonden offentliggr i sin verksamhetsberttelse fr 2001 terges i sammanfattning i tabell 2 och 3.
Although these problems have no impact on the reliability of the financial statements, the Foundation should make sure it returns to the usual practices. 
(8) ven om dessa problem inte pverkar rsredovisningens tillfrlitlighet br fonden se till att terg till sedvanlig praxis.
It ought to take depreciation into account when evaluating the fixed assets entered in its balance sheet and follow the instructions concerning inventories in the Commission Regulation (9). 
Fonden br beakta avskrivningar vid vrderingen av anlggningstillgngarna i balansrkningen och flja anvisningarna i kommissionens frordning om inventarier (9).
It should improve its inventory system by developing a system of identification for its assets and defining the particular responsibilities of the departments involved. 
Fonden br frbttra sitt inventariesystem genom att utarbeta ett system fr identifiering av tillgngar och faststlla de berrda enheternas respektive ansvarsomrden.
Implementation of financial provisions 11. 
Tillmpningen av finansiella bestmmelser 11.
A sample of 34 payments which were received or were to bereceivedbytheFoundationduringthefinancialyear2001was 7 (8) Non-differentiated appropriations. () InthefinancialstatementspresentedbytheFoundationinitsactivity report, an adjustment was made, outside the revenue and expenditure account, in 2001, in respect of the negative balance observed in 2000 (1 210 000 euro). 
Ett urval av 34 influtna eller utestende betalningar till fonden fr budgetret 2001 har granskats. Betalningskrav fr 7 (8) Icke-differentierade anslag. () I den rsredovisning som fonden framlagt i sin verksamhetsberttelse minskar r 2001 utanfr inkomst-och utgiftsredovisningen det negativa resultat som konstaterades r 2000 (1 210 000 euro).
In addition, the balance sheet published by the Foundation is understated by 26 047 euro on account of failure to 9 take into account an advance on a salary and recovery orders. () Commission Regulation (EC) No 2909/2000 of 29 December 2000 (OJ L 336, 30.12.2000, p. 
Dessutom ingr i fondens balansrkning en underskattning p 26 047 euro p 9 grund av att ett lnefrskott och betalningskrav inte beaktats. () 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 326/59 examined. For these payments, which were entered for the financial year 2001, recovery orders were issued in February and March 2002. 
27.12.2002 SV Europeiska gemenskapernas officiella tidning C 326/59 dessa betalningar, som bokfrts under budgetret 2001, utfrdades i februari och mars 2002.
Only 10 of these orders had been validated by the Financial Controller and eight, including one for 1 231 286 euro, had still not been carried out by 31 January 2002. This infringes Article 5 of the FoundationŐs Financial Regulation. 
Endast 10 hade godknts av controllern och tta, varav ett p 1 231 286 euro, hade nnu inte effektuerats den 31 januari 2002, vilket strider mot artikel 5 i fondens budgetfrordning.
In several instances, most notably one concerning the purchase of a vehicle, one and the same person was able to approve the commitments and payments, using the electronic This report was adopted by the Court of Auditors in approval system, thus discharging the duties of the manager, the authorising officer, the financial controller and the accounting officer. 
I flera fall, bland annat vid inkp av ett fordon, har en och samma person kunnat bevilja det elektroniska godknnandet fr taganden och betalningar i stllet fr frvaltaren, utanordnaren, controllern och rkenskapsfraren.
This practice should be strictly prohibited as it is incompatible with the principle of the separation of duties. 
En dylik praxis br absolut frkastas, eftersom den strider mot principen om tskillnad mellan funktioner.
The Foundation concluded a contract with a travel agency in November 1997 for a trial period of one year. 
I november 1997 ingick fonden ett avtal med en resebyr fr en frsksperiod p ett r.
It would be preferable if market-testing were carried out to see if more favourable conditions could be obtained. 
Det skulle vara nskvrt med en underskning av marknaden i syfte att eventuellt f mer frdelaktiga villkor.
Luxembourg at its meeting of 25 and 26 September 2002. For the Court of Auditors JuanManuelFABRAVALLS President 
Denna rapport har antagits av revisionsrtten vid dess sammantrde i Luxemburg den 25 och 26 september 2002. Fr revisionsrtten Juan Manuel FABRA VALLS Ordfrande
Source: Data compiled by the Foundation Ń These tables summarise the data provided by the Foundation in its own financial statements. Available appropriations (Mio EUR) 
Klla: Uppgifter frn fonden Đ Dessa tabeller redogr i sammanfattning fr de uppgifter som fonden framlagt i sin rsredovisning. (miljoner euro)
27.12.2002 EN Official Journal of the European Communities Table 2 Revenue and expenditure account for the financial years 2001 and 2000 C 326/61 (1 000 EUR) 2000 14 700 212 29 14 941 7 057 146 1 123 248 2 681 3 183 Revenue received during the financial year Commission subsidies Miscellaneous revenue Financial revenue Budgetary 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 14 958 16 96 15 070 7 583 190 Payments 854 Appropriations carried over Operating activities Ń Title III of the budget Payments Appropriations carried over 245 3 129 3 148 Totalexpenditure(b)1515014437 Out-turnforthefinancialyear(a-b)(1) Đ80504 Balance carried over from the previous financial year Appropriations carried over from the previous financial year which lapse Appropriations for re-use from the financial year 2000, not utilised Exchange differences Balance for the financial year Đ 1 210 Đ 1 859 59 158 24 Ń Đ2 Đ 14 Đ 1 209 Đ 1 210 (1) The negative balance of the out-turn and own capital does not constitute capital loss. It results from the application of the financial regulation in respect of revenue (only revenue collected) and expenditure (payments plus appropriations carried over). 
27.12.2002 SV Europeiska gemenskapernas officiella tidning C 326/61 Inkomster under budgetret Bidrag frn kommissionen Diverse inkomster Finansiella inkomster Budgetutgifter under budgetret Personal Đ avdelning I i budgeten Betalningar verfrda anslag Administration Đ avdelning II i budgeten Tabell 2 Inkomst-och utgiftsredovisning fr budgetren 2001 och 2000 Totalt inkomster (a) 2001 14 958 16 96 15 070 7 583 190 (1 000 euro) 2000 14 700 212 29 14 941 7 057 146 1 123 248 2 681 3 183 Betalningar 854 verfrda anslag Drift Đ avdelning III i budgeten Betalningar verfrda anslag 245 3 129 3 148 Totaltutgifter(b)1515014437 Budgetretsresultat(a-b)(1) Đ80504 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 Ej utnyttjade belopp fr anvndning p nytt frn det fregende budgetret Kursskillnader Đ 1 210 59 24 Đ 2 Đ 1 209 Đ 1 859 158 Ń Đ 14 Đ 1 210 Budgetrets saldo (1) Det negativa saldot fr resultat och eget kapital innebr ingen kapitalfrlust, utan fljer av tillmpningen av budgetfrordningen betrffande inkomster (enbart inkasserade) och utgifter (betalningar plus verfrda anslag).
Source: Data compiled by the Foundation Ń These tables summarise the data provided by the Foundation in its own financial statements (see paragraph 9). 
Klla: Uppgifter frn fonden Đ Dessa tabeller redogr i sammanfattning fr de uppgifter som fonden framlagt i sin rsredovisning (se punkt 9).
C 326/62 EN Official Journal of the European Communities 27.12.2002 Assets Equipment and furniture Transportation equipment Table 3 Balance sheet as at 31 December 2001 and 31 December 2000 2001 2000 Buildings71377106Owncapital88658668 Liabilities Balance for the financial year Current liabilities 2001 2000 (1 000 EUR) Fixed assets Fixed capital Subtotal 1 665 49 8 851 1 546 0 8 652 17 1051 184 13 5 10 236 0 1 499 2 704 77 2 781 12 950 Subtotal Đ 1 209 7 656 3 583 327 0 4 3 914 195 1 231 1 426 0 12 996 Đ 1 210 7 458 3 577 124 236 0 3 937 315 1 236 1 551 4 12 950 Stocks 23 Automatic carry-overs of appropriations Salary deductions VAT /Other taxes Sundry accounts payable Current assets Commission subsidy Other subsidies to be received Advances on missions Other advances Other accounts receivable Recoverable VAT Recovery orders Cash accounts Banks Imprest accounts Subtotal Subtotal Total 0 0 9 5 4 337 1 231 1 586 2 390 145 2 535 12 996 Suspense accounts Sums to be re-used Deferred payments Payments in progress Subtotal Subtotal Total NB: Any discrepancies in totals are due to the effects of rounding. 
C 326/62 SV Europeiska gemenskapernas officiella tidning 27.12.2002 Tabell 3 Balansrkning per den 31 december 2001 och den 31 december 2000 Tillgngar Anlggningstillgngar Fastigheter Anlggningar och inventarier Transportmateriel 49 Deltotal 8 851 Lager 23 Kortfristiga fordringar (1 000 euro) 2000 8 668 Đ 1 210 7 458 3 577 124 236 0 3 937 315 1 236 1 551 4 12 950 2001 2000 7106 1 546 0 8 652 17 1051 184 13 5 10 236 0 1 499 2 704 77 2 781 12 950 Skulder och eget kapital Permanent kapital Eget kapital Budgetrets resultat Kortfristiga skulder 2001 8 865 Đ 1 209 7 656 7 137 1 665 Deltotal Automatiska verfringar Lneavdrag 327 Moms/ vriga skatter 0 Diverse 4 3 583 Bidrag frn kommissionen vriga utestende bidrag Resefrskott 9 vriga frskott 5 vriga fordringar 4 Momsfordran 337 Betalningskrav Likvida medel Deltotal 0 0 1 231 1 586 Bevakningskonton Belopp fr anvndning p nytt Uppskjutna inkomster Betalningar p vg Deltotal Deltotal Totalt 3 914 195 1 231 1 426 0 12 996 Banktillgodohavanden Frskottskonto 145 Deltotal 2 535 Totalt 12 996 2 390 Anm.: Eventuella avvikelser i totalbeloppen beror p avrundningar.
27.12.2002 EN Official Journal of the European Communities C 326/63 THE FOUNDATIONŐS REPLIES 7. 
27.12.2002 SV Europeiska gemenskapernas officiella tidning C 326/63 FONDENS SVAR 7.
Ingeneralmonitoringiscarriedoutinacomprehensive and effective manner, however the recent introduction of an IT-based monitoring system will assist in securing a reduction in the level of carryovers. 
P det hela taget genomfrs uppfljningen p ett mngsi-digt och effektivt stt, men det nyligen infrda IT-baserade uppfljningssystemet kommer likvl hjlpa till att uppn en minskning av andelen verfringar.
These procedures are an important factor in the duration of projects, which, in general, spans two years, Ń the level of carryovers in Title 3 (Operations) is affected by the relation of the FoundationŐs annual budgeting cycle to its operational cycle (which involves programme design, programme initiation, outline project design, tendering, detailed project design and implementation). 
Dessa frfaranden r en viktig faktor fr projektens lptid och omfattar, i allmnhet, tv r. Ń Nivn p verfringar under avdelning III (Driftskostnader) pverkas av frhllandet mellan fondens rliga budgeteringscykel och dess verksamhetscykel (vilken omfattar programutformning, programinledning, utkast till projektutformning, anbudsinfordran, utfrlig projektutformning och genomfrande).
However, particularly in those cases where contracts are repetitive in nature, the timing of contracting procedures has, where possible, been brought forward. 
Tidpunkten fr avtalsfrfaranden har dock tidigarelagts, srskilt i de fall dr avtalen har en repeterande karaktr och nr det varit mjligt.
This measure will facilitate a reduction in carryovers. 
Denna tgrd kommer att underltta en minskning av verfringar.
The Foundation takes note of the observation of the Court and will act appropriately in the future. 
Fonden noterar revisionsrttens iakttagelser och kommer i framtiden att flja bestmmelserna.
TheFoundationhasnowmadearrangementstoadaptits inventory procedures to bring them into line with the revised procedures of the Commission as set out in Regulation (EC) No 2909/2000, which provides for depreciation of inventory items. 
Fonden har vidtagit tgrder fr att anpassa sina inventa-riefrfaranden s att de verensstmmer med kommissionens reviderade frfaranden enligt frordning (EG) nr 2909/2000 som freskriver om avskrivning av inventarier.
Responsibility will be allocated as appropriate for all inventory items. 
Ansvarsomrden kommer att frdelas fr alla inventarier p lmpligt stt.
At the time of the introduction of the SI2 system and in order to make possible the speedy transfer of data from the FoundationŐs old accounting system to SI2, Ôsuper userŐ rights were accorded for in-putting purposes for a limited period only. 
Vid tidpunkten fr infrandet av SI2Đsystemet och fr att gra den snabba verfringen av uppgifter frn fondens gamla bokfringssystem till SI2 mjlig, beviljades rttigheter som Ósuper-anvndareÓ fr inmatning endast under en begrnsad tid.
This is standard practice for the introduction of a new system. 
Detta r ett standardfrfarande som anvnds vid infrandet av ett nytt system.
All of the documentation concerned had already been the subject of proper authorisations from the relevant authorities, including those of the Financial Controller. 
All berrd dokumentation hade redan varit freml fr korrekta godknnanden frn behriga myndigheter, inklusive de frn styrekonomen.
The existing contract for travel agency services was renew-ableonanannualbasisandhasnowbeenoperationalforfive years. 
Det nuvarande avtalet fr resebyrtjnster var mjligt att frlnga rligen och har nu gllt i fem r.
The Foundation has already taken steps in relation to a tender procedure and introduction of a new contract. 
Fonden har redan vidtagit tgrder avseende ett anbudsfrfarande och infrandet av ett nytt avtal.
30.12.2003 EN Official Journal of the European Union REPORT on the financial statements of the European Foundation for the Improvement of Living and Working Conditions for the financial year 2002, together with the FoundationŐs replies C 319/55 Page 56 56 56 56 56 57 58 61 (2003/C 319/09) CONTENTS THE COURTŐS OPINION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
30.12.2003 SV Europeiska unionens officiella tidning RAPPORT om rsredovisningen fr Europeiska fonden fr frbttring av levnads-och arbetsvillkor fr budgetret 2002 samt fondens svar C 319/55 Sida 56 56 56 56 56 57 58 61 (2003/C 319/09) INNEHLLSF RTECKNING REVISIONSRTTENSUTTALANDE ..............................................
Theimplementationofthebudget ........................................... 
IAKTTAGELSER .............................................................
Financialstatements ...................................................... 
Inledning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Underlyingtransactions ................................................... 
Underliggandetransaktioner ................................................
Tables 1 to 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Punkt 1Đ4 5Đ10 5 6Đ7 8Đ9 10 Tabellerna1Đ3 ..........................................................................
TheFoundationŐsreplies ................................................................. 
Fondenssvar...........................................................................
C 319/56 EN Official Journal of the European Union 30.12.2003 THE COURTŐS OPINION 1. 
C 319/56 SV Europeiska unionens officiella tidning 30.12.2003 REVISIONSRTTENS UTTALANDE 1.