natgillin/translations-raw huggingface dataset:
This is a persistent problem, on which the Court has already commented in its previous annual report concerning the Foundation (4), and to which a procedural or regulatory solution must swiftly be found, so that the Foundation can implement its work programme from 1 January of each financial year. 
Denna situation, som revisionsrtten redan uppmrksammat i sin fregende rsrapport om stiftelsen (4), br snarast lsas genom ndrade frfaranden eller bestmmelser s att stiftelsen drefter kan ta i bruk sitt arbetsprogram frn och med den frsta januari varje budgetr.
As was the case in 1998 (5), the Foundation did not publish its budget and organisation chart in the Official Journal of the European Communities and, at its own initiative, chose to make available certain items of information relating to the budget on its Internet site instead. 
Framlggandet av rkenskaperna 10. r 1999, liksom 1998 (5), offentliggjorde stiftelsen inte sin budget eller tjnstefrteckning i Europeiska gemenskapernas officiella tidning. Den ersatte p eget initiativ detta offentliggrande med utlggande av vissa uppgifter rrande budgeten p sin webbplats.
The Court considers that this arrangement is not in accordance with Article 13 of the Financial Regulation applicable to the Foundation. 11. 
Revisionsrtten anser att detta frfarande inte stmmer verens med bestmmelserna i artikel 13 i stiftelsens budgetfrordning. 11.
In its 1996 (6), 1997 (7) and 1998 (8) annual reports concerning the Foundation, the Court drew attention to the management of Phare, Tacis and Tempus subsidies which the Foundation managed outside its budget, and which totalled approximately 330 million euro for the financial year 1999. 
I sina rsrapporter fr 1996 (6), 1997 (7) och 1998 (8) om stiftelsen uppmrksammade revisionsrtten frvaltningen av Phare-, Tacis-och Tempus-bidragen, dvs. cirka 330 miljoner euro under budgetret 1999, som stiftelsen frvaltar vid sidan av budgeten.
The balance of 80,5 million euro at 31 December 1999, held in around sixty bank accounts and available to the Foundation for managing these subsidies, does not appear in the FoundationŐs financial statements. 
Det saldo p cirka sextio bankkonton, uppgende till 80,5 miljoner euro den 31 december 1999, som stiftelsen frfogar ver fr att frvalta dessa bidrag frekommer inte i rsredovisningen.
3 (4) OJ L 131, 23.5.1990, p. 
3 (4) EGT L 131, 23.5.1990, s.
4. (5) OJ C 372, 22.12.1999, paragraphs 13-14, pp. 33-34. 
4. (5) EGT C 372, 22.12.1999, punkterna 13Đ14, s.
(6) OJ C 372, 22.12.1999, paragraph 6, p. 
(6) EGT C 372, 22.12.1999, punkt 6, s.
(7) OJ C 393, 29.12.1997, paragraph 1.11, pp. 41-42. 
(7) EGT C 393, 29.12.1997, punkt 1.11, s. 41Đ42.
(8) OJ C 406, 28.12.1998, paragraph 1.5, p. 
(8) EGT C 406, 28.12.1998, punkt 1.5, s.
38. () OJ C 372, 22.12.1999, paragraph 5, p. 
38. () EGT C 372, 22.12.1999, punkt 5, s.
27.12.2000 EN Official Journal of the European Communities C 373/35 Personnel management 12. 
27.12.2000 SV Europeiska gemenskapernas officiella tidning C 373/35 Personalfrvaltning 12.
Staff financial entitlements are rarely established by way of formal and reasoned decisions taken by the Authority empowered to draw up employment contracts. 13. 
Personalens ekonomiska rttigheter faststlls sllan genom formella beslut som motiverats av den som har befogenhet att sluta anstllningsavtal. 13.
Individual documents do not always contain the information essential for establishing or calculating entitlements, which are, moreover, not systematically reviewed by the administrative departments. 
Personakterna innehller inte alltid de uppgifter som r ndvndiga fr faststllande och berkning av de rttigheter som beviljas. Vidare omprvas de inte systematiskt av frvaltningsav-delningarna.
For the Court of Auditors Jan O. KARLSSON President 
Fr revisionsrtten Jan O. KARLSSON Ordfrande
C 373/36 EN Official Journal of the European Communities 27.12.2000 Current assets Commission subsidy Sundry accounts receivable Cash accounts Banks Ń demand accounts Imprest account Allocated revenue to be carried over Automatic carry-overs of appropriations Sundry accounts payable Deductions from salaries 3 708 Ń 2 881 3 513 66 13 205 110 26 Ń 248 16 Assets (1 000 EUR) 1998 1 766 Đ 1 417 349 1999 1 976 Stocks 12 1998 1756 10 3 708 252 3 960 1 616 588 2 204 Liabilities 1999 1 988 2 812 4 800 Table 1 Balance sheet at 31 December 1999 and 31 December 1998 Fixed assets Fixed capital Equipment and furniture Own capital Balance for the financial year Current liabilities Subtotal Subtotal Current recovery orders Allocated revenue Suspense accounts Payments in progress Subtotal 3 483 7 360 126 221 Ń 140 140 5 738 543 6 281 57 Commission Ń Subtotal Totalassets84097930 Totalliabilities84097930 Source: Table prepared by the Court of Auditors using data provided by the Foundation. 27.12.2000 EN Official Journal of the European Communities C 373/37 Table 2 Revenue and expenditure account for the financial years 1999 and 1998 Revenue Subsidy received from the Commission Bank interest Miscellaneous revenue Exchange profits Expenditure Staff expenditure Ń Title I of the budget Payments Appropriations carried over Total revenue 1999 19 898 139 2 20 039 10 026 157 (1 000 EUR) 1998 11 686 245 1 162 12 094 9149 344 748 612 1760 2557 19 15 189 Đ 3 095 2 212 306 Đ 840 Đ 1 417 Buildings, equipment and miscellaneous administrative expenditure Ń Title II of the budget Payments 897 Appropriations carried over Operating expenditure Ń Title III of the budget Payments Appropriations carried over Exchange losses Outturn for the financial year Total expenditure 451 2 333 2 273 61 16 198 3 841 Đ 1 417 388 2 812 Balance carried over from the previous financial year Appropriations carried over from the previous financial year which lapse Amount refunded to the Commission Outturn to be carried over Source : Table prepared by the Court of Auditors using data provided by the Foundation. 
27.12.2000 SV Europeiska gemenskapernas officiella tidning C 373/37 Inkomster Tabell 2 Inkomst-och utgiftsredovisning fr budgetren 1999 och 1998 1999 (1 000 EUR) 1998 11 686 245 1 162 12 094 9149 344 748 612 1760 2557 19 15 189 Đ 3 095 2 212 306 Đ 840 Đ 1 417 Bidrag frn kommissionen Bankrntor 139 vriga inkomster Kursvinster Utgifter Utgifter fr personal Đ Avdelning I i budgeten Betalningar verfrda anslag 19 898 2 Byggnader, materiel och vriga administrativa utifter Đ Avdelning II i budgeten Betalningar 897 verfrda anslag Driftsutgifter Đ Avdelning III i budgeten Betalningar verfrda anslag Kursfrluster 61 Totalt inkomster 20 039 10 026 157 451 2 333 2 273 Budgetrets resultat Saldo som verfrts frn det fregende budgetret Anslag som verfrts frn fregende budgetr som frfallit terbetalningar till kommissionen Totalt utgifter Resultat att verfra 16 198 3 841 Đ 1 417 388 2 812 Klla: Tabell utarbetad av revisionsrtten p grundval av uppgifter frn stiftelsen.
C 373/38 EN Official Journal of the European Communities 27.12.2000 THE FOUNDATIONŐS REPLIES Approval of the Work Programme and the Budget by the Governing Board in the first trimester (Points 8 and 9) We agree that the approval of the FoundationŐs Work Programme and related budget only in the middle of the first trimester results in many contracts only being signed at the end of the year. 
C 373/38 SV Europeiska gemenskapernas officiella tidning 27.12.2000 STIFTELSENS SVAR Styrelsens antagande av arbetsprogrammet och budgeten under det frsta kvartalet (punkterna 8 och 9) Vi inser att faktumet att styrelsen antar stiftelsens arbetsprogram och den tillhrande budgeten frst i mitten av det frsta kvartalet medfr att mnga avtal inte undertecknas frrn i slutet av ret.
The Foundation agrees that this situation should be corrected urgently. 
Stiftelsen medger att denna situation br tgrdas s snart som mjligt.
The Foundation has agreed, therefore, with the European Commission (which chairs the Governing Board) that in future the annual Work Programme and related budget will be presented for adoption in the autumn meeting of the Governing Board preceding the year in question. 
Stiftelsen och Europeiska kommissionen (som r ordfrande i styrelsen) har fljaktligen kommit verens om att arbetsprogrammet och den tillhrande budgeten skall lggas fram fr antagande p styrelsens mte p hsten fre ret i frga.
The 2001 Work Programme and 2001 budget will be presented to the Governing Board for adoption in November 2000. 
Arbetsprogrammet 2001 och budgeten 2001 kommer att lggas fram fr styrelsens antagande i november 2000.
Publication budget on Internet instead of the Official Journal (Point 10) Since 1998 the Foundation has published its budget in full on the Internet with the full support of the European Commission and the European Parliament. 
Offentliggrande av budgeten p Internet i stllet fr i EGT (punkt 10) Sedan 1998 har stiftelsen, med uttryckligt std frn Europeiska kommissionen och Europaparlamentet, offentliggjort sin fullstndiga budget p Internet.
The Foundation believes that publication on the Internet reaches a wider public than publication in the Official Journal and that this has led to increase access and transparency for the European citizen. 
Stiftelsen r vertygad om att publiceringen p Internet nr en bredare publik n offentliggrandet i EGT och att detta kat tillgng och transparens fr de europeiska medborgarna.
This action is clearly in the spirit of Article 13 of the Financial Regulations. 
Detta frfarande stmmer absolut verens med andan i artikel 13 i budgetfrordningen.
Bearing in mind the continuing budgetary constraints, publication of the budget in full on the Internet only guarantees a significant saving for the Foundation. 
Med tanke p de kontinuerliga budgetbegrnsningarna innebr offentliggrandet av den fullstndiga budgeten p Internet enbart en betydande besparing fr stiftelsen.
Phare, Tacis and Tempus subventions (Point 11) With regard to the balance of EUR 80,5 million, the Foundation has to keep separate from the general subsidy the monies it handles on behalf of the Commission. 
Bidrag fr Phare, Tacis och Tempus (punkt 11) Vad gller saldot p 80,5 miljoner euro r stiftelsen tvungen att skilja de medel den hanterar p kommissionens vgnar frn det allmnna bidraget.
Personnel Management (Points 12 and 13) Although financial rights of ETF staff are correctly calculated and certified by supporting documents, in the past entitlement was checked by the Personnel Unit. The Foundation agrees that a more formal procedure should be introduced. 
Personalfrvaltning (punkterna 12 och 13) ven om stiftelsens personals ekonomiska rttigheter berknas korrekt och med std av underlag r det personalavdelningen som hittills har omprvat rtter till frmner. Stiftelsen medger att ett mera formellt frfarande br tillmpas.
In future the Foundation will do this by means of a Determination of Financial Rights Form, which will be signed by the Authority entitled to conclude employment contracts (in this case the Director). 
I framtiden mnar stiftelsen gra detta med hjlp av en blankett fr faststllande av ekonomiska rttigheter som skall undertecknas av den som har befogenhet att sluta anstllningsavtal (i detta fall direktren).
27.12.2000 EN Official Journal of the European Communities C 373/39 REPORT on the financial statements and management of the European Foundation for the Improvement of Living and Working Conditions (Dublin Foundation) for the financial year ended 31 December 1999 together with the FoundationŐs replies (2000/C 373/07) CONTENTS THECOURTŐSOPINION....................................................... 
27.12.2000 SV Europeiska gemenskapernas officiella tidning RAPPORT om rsredovisningen fr Europeiska fonden fr frbttring av levnads-och arbetsvillkor (Dublinfonden) fr det budgetr som avslutades den 31 december 1999 samt fondens svar C 373/39 Sida 40 40 40 40 40 41 42 44 (2000/C 373/07) INNEHLLSF RTECKNING REVISIONSRTTENSUTTALANDE ..............................................
1-4 40 MAIN OBSERVATIONS CONCERNING THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN FOUNDATION FOR THE IMPROVEMENT OF LIVING AND WORKING CONDI-TIONS(DUBLINFOUNDATION)FORTHEFINANCIALYEAR1999..................... 
Fondenssvar............................................................ ... ...........
C 373/40 EN Official Journal of the European Communities 27.12.2000 THE COURTŐS OPINION 1. 
C 373/40 SV Europeiska gemenskapernas officiella tidning 27.12.2000 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(4) of Council Regulation (EEC) No 1947/93 (2). 2. 
Denna rapport riktas till rdet och Europaparlamentet i enlighet med artikel 16 i rdets frordning (EG) nr 1365/75 (1), ndrad genom artikel 1.4 i rdets frordning (EG) nr 1947/93 (2). 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 1999. 
Revisionsrtten har granskat rsredovisningen fr Europeiska fonden fr frbttring av levnads-och arbetsvillkor fr det budgetr som avslutades den 31 december 1999.
In accordance with Article1(16) of Council Regulation (EEC) No 1949/93 (3) amending Council Regulation (EEC) No 1417/76 (4), the budget was implemented under the responsibility of the Administrative Board of the Foundation. 
I enlighet med artikel 1.16 i rdets frordning (EEG) nr 1949/93 (3) om ndring av rdets frordning (EEG) nr 1417/76 (4), har budgeten 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 Article 1(52), (54) and (55) of Council Regulation (EEC) No 1949/93 amending Council Regulation (EEC) No 1417/76. The Court of Auditors is required under Article 248 of the Treaty establishing the European Community to examine these accounts. 3. 
Detta omfattar upprttandet och framlggandet av rsredovisningen (5) i enlighet med de interna finansiella bestmmelserna enligt vad som freskrivs i artikel 1.52, 1.54 och 1.55 i rdets frordning (EEG) nr 1949/93 om ndring av rdets frordning (EEG) nr 1417/76. Revisionsrtten skall granska dessa rkenskaper enligt artikel 248 i Frdraget om upprttandet av Europeiska gemenskapen. 3.
4. Subject to the reservations mentioned in paragraph 6, this examination has allowed the Court to obtain reasonable assurance that the accounts for the financial year ended 31 December 1999 are reliable and that the underlying operations are, taken as a whole, legal and regular. 
4. Med reservation fr de uppgifter som nmns i punkt 6 har revisionsrtten genom denna granskning uppntt en rimlig skerhet om att rkenskaperna fr det budgetr som avslutades den 31 december 1999 r tillfrlitliga och att de underliggande transaktionerna som helhet r lagliga och korrekta.
The budget for 1999 amounted to 14,8 million euro as against 14 million euro in 1998, representing an increase of 6 %. 
Budgeten fr 1999 uppgick till 14,8 miljoner euro jmfrt med 14 miljoner euro 1998, vilket innebr en kning med 6 %.
Of this (1) OJ L 139, 30.5.1975, p. 
(1) EGT L 139, 30.5.1975, s.
(3) OJ L 181, 23.7.1993, p. 
(3) EGT L 181, 23.7.1993, s.
(4) OJ L 164, 24.6.1976, p. 
(4) EGT L 164, 24.6.1976, s.
(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 1999 were drawn up on 28 March 2000 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 1999 upprttats den 28 mars 2000 och drefter verlmnats till fondens styrelse, kommissionen och revisionsrtten.
These accounts were received by the Court on 3 April 2000. 
Revisionsrtten erhll rkenskaperna den 3 april 2000.
A summarised version of the financial statements is presented in the tables attached to this report. total, 14,5 million euro was committed, 3,6 million euro was carried over to the financial year 2000 and 0,3 million euro was cancelled. 
En sammanfattning av rsredovisningen finns i bilagan till denna rapport. Av detta belopp har taganden p 14,5 miljoner euro gjorts, varav 3,6 miljoner euro verfrts till r 2000 och 0,3 miljoner euro frfallit.
6. Almost all of the commitments carried over, totalling 3,4 million euro, or 94 % of carry-overs, relate to Title III, which groups together the FoundationŐs operational activities. 
6. Nstan samtliga verfringar av taganden, 3,4 miljoner euro, dvs. 94 % av verfringarna, avser avdelning III som omfattar fondens driftsverksamhet.
Nevertheless, in the case of three commitments, the total of 0,5 million euro to be carried over was determined on the basis of the appropriations available, rather than on the basis of the real value of the purchase orders actually issued up to 31 December 1999. This is not consistent with the Financial Regulation. 7. 
Betrffande tre taganden faststlldes icke desto mindre det totala belopp som skulle verfras, dvs. 0,5 miljoner euro, i frhllande till de disponibla anslagen och inte i frhllande till faktiska belopp fr ordersedlar som utfrdats per den 31 december 1999. Detta frfarande ger uttryck fr en praxis som inte r frenlig med budgetfrordningen. 7.
As a result the amount carried over rose by more than 12 % compared with the previous year. In the case of operational expenditure, the appropriations carried over were significantly in excess of the payments for the financial year. 8. 
De verfrda beloppen kade sledes med ver 12 % i frhllande till det fregende ret. Vad gller driftsutgifterna verskrider de verfrda anslagen med bred marginal budgetrets betalningar. 8.
The scale and persistence of this under-implementation of the appropriations for the year show the shortcomings in the FoundationŐs monitoring of its annual programme. 
Det omfattande och stndiga underutnyttjandet av budgetrets anslag visar p brister i fondens uppfljning av sitt rliga program.
The Foundation should improve its monitoring arrangements in order to minimise carry-overs of appropriations and adhere more closely to the principle of annuality. Budgetary and general accounting systems 9. 
Fonden br frbttra systemet fr uppfljning av sin verksamhet i syfte att minimera verfringarna av anslag och drmed i hgre grad efterleva ettrighetsprincipen. Systemen fr budgetrkenskaper och allmnna rkenskaper 9.
At the end of the first quarter of 2000 the Foundation had still to take the measures needed to render the SI2 budgetary accounting system operational. 10. 
I slutet av det frsta kvartalet 2000 hade fonden nnu inte vidtagit de ndvndiga tgrderna fr att stta systemet fr budgetrkenskaper SI2 i drift. 10.
The general accounting system previously used by the Foundation was taken out of service in February 2000. 
Det system fr allmnna rkenskaper som tidigare anvnts av fonden togs ur bruk i februari 2000.
Since then, the accounts have been kept manually, with all the awkwardness and risk that that entails. 
Sedan dess skts rkenskaperna fr hand med alla de svrigheter och risker som detta innebr.
At the end of March 2000, the Foundation had not yet done anything to rectify this situation. Imprest account 11. 
I mars 2000 hade fonden nnu inte vidtagit ngon tgrd fr att rtta till denna situation. Frskottskonto 11.
The amounts paid via the imprest account represented 20 % of payments made in 1999, 1,2 million euro of which was expenditure on staff, 0,6 million euro was administrative expenditure and 1,1 million euro was operational expenditure. 
De belopp som betalats till frskottskontot utgr 20 % av de belopp som betalades 1999, varav 1,2 miljoner euro fr utgifter fr personal, 0,6 miljoner euro fr administrativa utgifter och 1,1 miljoner euro fr driftsutgifter.
The Court must point out that this mode of payment, because of the intrinsic risks of managing it, should, according to the Financial Regulation, be the exception rather than the rule. 
Revisionsrtten pminner om att denna betalningsform enligt budgetfrordningen skall tillmpas i undantagsfall p grund av de risker som r frenade med dess frvaltning.
It must therefore call upon the Foundation once again to reduce its use of the imprest account to a minimum and to stick to the normal modes of payment. 
Revisionsrtten upprepar sin nskan om att fonden skall minska anvndningen av frskottskontot till ett minimum och hlla sig till normala betalningsfrfaranden.
27.12.2000 EN Official Journal of the European Communities C 373/41 Charging of VAT 12. 
27.12.2000 SV Europeiska gemenskapernas officiella tidning C 373/41 Bokfring av moms 12.
Until December 1998 the general Financial Regulation required expenditure to be charged inclusive of VAT, since VAT, once it had been 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 (1), the general Financial Regulation has required expenditure to be charged net of VAT. 
Frn och med denna tidpunkt (1) freskriver den allmnna budgetfrordningen att utgifterna skall bokfras exklusive moms.
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 september 2000.
For the Court of Auditors Jan. O. KARLSSON President (1) See Article 27(2a) of the Financial Regulation applicable to the general budget of the European Communities as amended by Council Regulation (EC, ECSC, Euratom) No 2548/98 of 23 November 1998, OJ L 320, 28.11.1998, p. 1. 
Fr revisionsrtten Jan O. KARLSSON Ordfrande (1) Se artikel 27.2a i budgetfrordningen fr Europeiska gemenskapernas allmnna budget, ndrad genom rdets frordning (EG, EKSG, Euratom) nr 2548/98 av den 23 november 1998 (EGT L 320, 28.11.1998, s.1).