natgillin/translations-raw huggingface dataset:
In view of the difficulties experienced in adapting the SI2 software to the needs of the AgenciesŐ accounting systems since its introduction at the beginning of 1999, and because this software relies on external technical support, the Excel spreadsheet has been provisionally maintained in parallel for security reasons, in case the SI2 system crashes and in order to produce certain necessary reports. 
P grund av de brister i SI2-programvaran vad gller anpassning till inrttningarnas olika bokfringsbehov, som blivit uppenbara sedan dess inrttande i brjan av 1999, och med tanke p att denna programvara r beroende av externt tekniskt std, har kal-kylprogrammet Excel bibehllits av skerhetsskl fr att frebygga eventuella kraschrisker i samband med SI2 och fr att upprtta vissa ndvndiga rapporter.
The EMCDDA confirms the CourtŐs observations and has already taken the necessary measures to prevent this situation arising in the future. 
Centret bekrftar revisionsrttens iakttagelser och har redan vidtagit ndvndiga tgrder fr att undvika att denna situation uppstr igen.
C 372/62 EN Official Journal of the European Communities REPORT on the financial statements of the European Monitoring Centre for Drugs and Drug Addiction for the financial year ended 31 December 2000, together with the CentreŐs replies 28.12.2001 (2001/C 372/08) CONTENTS THECOURTŐSOPINION....................................................... 
C 372/62 SV Europeiska gemenskapernas officiella tidning RAPPORT om rsredovisningen fr Europeiska centrumet fr kontroll av narkotika och narkotikamissbruk fr det budgetr som slutade den 31 december 2000 samt centrumets svar 28.12.2001 (2001/C 372/08) INNEHLL REVISIONSRTTENSUTTALANDE ..............................................
1-4 63 MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN MONITORING CENTRE FOR DRUGS AND DRUG ADDICTION (LISBON) FOR THE FINAN-CIALYEARENDED31DECEMBER2000 ......................................... 
10Đ13 63 Bokfring . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5-34 63 Implementation of the budget and the budgetary accounts . . . . . . . . . . . . . . . . . . . . . . . . . . 
10 63 Bokfringssystem .......................................................
11 64 Accountingmanagementoffixedassetsandinventory .......................... 
14Đ15 64 Frvaltningavmnskligaresurser .............................................
14-15 64 Managementofhumanresources ............................................. 
16Đ34 64 Personalpolitik .........................................................
16 64 Recruitmentproceduresandstaffclassification ................................ 
17 64 Bedmningavpersonalensprestationer......................................
19-20 64 Keepingofstafffiles..................................................... 21 64 GrowthintheCentreŐsstaffandactivities .................................... 
18 64 Befattningsbeskrivningar ................................................. 19Đ20 64 Administrationavpersonalakter ...........................................
22-31 65 Conclusion............................................................ 
22Đ31 65 Slutsats...............................................................
32-34 65 Tables1to6................................................................ ........... 
32Đ34 65 Tabell1Đ6.................................................................. ...........
67 TheCentreŐsreplies ......................................................... ........... 
67 Centrumetssvar ............................................................ ........... 70 Punkt Sida
28.12.2001 EN Official Journal of the European Communities C 372/63 THE COURTŐS OPINION 1. 
28.12.2001 SV Europeiska gemenskapernas officiella tidning C 372/63 REVISIONSRTTENS UTTALANDE 1.
The Court has examined the financial statements of the European Monitoring Centre for Drugs and Drug Addiction for the financial year ended 31 December 2000. 
Revisionsrtten har granskat rsredovisningen fr Europeiska centrumet fr kontroll av narkotika och narkotikamissbruk fr det budgetr som slutade den 31 december 2000.
In accordance with Article 11(8) of Council Regulation (EEC) No 302/93, the budget was implemented on the responsibility of the Executive Director. 
I enlighet med artikel 11.8 i rdets frordning (EEG) nr 302/93 har budgeten genomfrts under direktrens ansvar.
This responsibility included the drawing-up and presentation of the financial statements (2) in accordance with the internal financial provisions provided for under Article 11(12) of Council Regulation (EEC) No 302/93, as amended by Article 1 of Council Regulation (EC) No 3294/94 (3). 
Detta ansvar omfattar upprttandet och framlggandet av rsredovisningen (2) i enlighet med de interna finansiella bestmmelserna enligt artikel 11.12 i rdets frordning (EEG) nr 302/93, ndrad genom artikel 1 i rdets frordning (EG) nr 3294/94 (3).
The Court of Auditors is required under Article 248 of the Treaty establishing the European Community to audit these accounts. 
Enligt artikel 248 i Frdraget om upprttandet av Europeiska gemenskapen skall revisionsrtten granska dessa rkenskaper.
By means of this audit, the Court obtained a reasonable basis for the opinion expressed below. 
Granskningen har gett revisionsrtten en tillrcklig grund fr uttalandet nedan.
This examination has enabled the Court to obtain reasonable assurance that the annual accounts for the financial year ended 31 December 2000 are reliable and that the underlying transactions, taken as a whole, are 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 2000 r tillfrlitliga och att de underliggande transaktionerna som helhet r lagliga och korrekta.
MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN MONITORING CENTRE FOR DRUGS AND DRUG ADDICTION (LISBON) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2000 Implementation of the budget and the budgetary accounts 5. 
HUVUDSAKLIGA IAKTTAGELSER OM BUDGETGENOMF RANDET F R EUROPEISKA CENTRUMET F R KONTROLL AV NARKOTIKA OCH NARKOTIKAMISSBRUK (LISSABON) F R DET BUDGETR SOM SLUTADE DEN 31 DECEMBER 2000 Budgetgenomfrande och budgetrkenskaper 5.
The implementation of the appropriations for the financial year 2000 and of the appropriations carried over from the previous financial year is shown in Table 1 (4). 
Genomfrandet av anslagen fr budgetret 2000 och av de anslag som verfrts frn det fregende budgetret visas i tabell 1 (4).
Final appropriations for the financial year amounted to 8,3 million euro, 8 million euro of which were committed (97 %). 
Budgetrets slutgiltiga anslag uppgick till 8,3 miljoner euro fr vilka taganden fr 8 miljoner euro (97 %) gjordes.
The significant under-utilisation of payment appropriations under Title III (less than 50 %) concerned the implementation of contracts signed with the national centres that collaborate with the Centre (the national Ôfocal pointsŐ) and lasting more than a year after the signing of the contract. 
Det betydande underutnyttjandet av betalningsbemyndiganden fr avdelning III (mindre n 50 %) gller genomfrandet av avtal som slutits med de nationella center som samarbetar med centrumet, kontaktpunkterna, och vars genomfrandetid strcker sig ver en lngre period n det r d avtalet ingicks.
The CourtŐs analysis of the payments under Title III showed that 44 % of the payments had been effected during the last quarter of the year. 
En analys av betalningarna under avdelning III visar att 44 % av betalningarna har effektuerats under det sista kvartalet.
If these contracts were signed at the beginning of the year it would make for a more rational management of resources. 
Om avtalen skrevs under i brjan av budgetret skulle detta medfra en rationellare frvaltning av resurserna.
Appropriations carried over to 2001 amounted to 2,2 million euro (27 % of commitments) and mainly concerned operating appropriations, 1,6 million euro of which were carried over (54 % of commitments). 
De anslag som verfrts till budgetret 2001 uppgr till 2,2 miljoner euro (27 % av tagandena) och rr huvudsakligen driftsanslag, som har verfrts till ett belopp av 1,6 miljoner euro (54 % av tagandena).
0,2 million euro (around 9 %) of all the appropriations carried over from 1999 were cancelled at the end of 2000. 
Av de totala verfrda anslagen frn 1999 har 0,2 miljoner euro eller omkring 9 % frfallit vid slutet av 2000.
The SI2 budgetary accounts system does not yet include a module allowing the recording of amounts that are to be recovered and should be completed accordingly. Financial statements and keeping of the accounts Keeping of the accounts 10. 
Budgetrkenskapssystemet SI2 har nnu inte ngon modul som gr det mjligt att registrera de belopp som skall terkrvas och det br kompletteras. rsredovisning och bokfring Bokfring 10.
4 () All the tables in this Report were based on the most exact values possible of the data used. 
4 () Alla tabeller i denna rapport visar berkningar med s exakta vrden som mjligt fr de anvnda uppgifterna.
For the presentation of the figures, the latter were rounded up or down, which may give the impression that there are mistakes in the calculations. 
Siffrorna har avrundats vilket kan ge sken av berkningsfel.
A dash indicates a non-existent or nil value and 0,0 indicates a value lower than the rounding-off threshold. 
Ett streck anger att vrdet saknas eller r lika med noll, och 0,0 anger att vrdet r lgre n avrundningsgrnsen.
(1) OJ L 36, 12.2.1993, p. 
(1) EGT L 36, 12.2.1993, s.
(2) As required under Article 11(10) of Council Regulation (EEC) No 302/93, the accounts for all the Monitoring CentreŐs revenue and expenditure for the financial year 2000 were drawn up on 30 March 2001 and forwarded to the CentreŐs Management Board, the Commission and the Court of Auditors. 
(2) Som freskrivs i artikel 11.10 i rdets frordning (EEG) nr 302/93 har rkenskaperna fr centrumets samtliga inkomster och utgifter fr budgetret 2000 upprttats den 30 mars 2001 och drefter verlmnats till centrumets styrelse, kommissionen och revisionsrtten.
These accounts were received by the Court on 9 April 2001. 
Revisionsrtten mottog rkenskaperna den 9 april 2001.
A summarised version of these accounts 3 is presented in the tables annexed to this Report. () OJ L 341, 30.12.1994, p. 
En sammanfattning av rsredovisningen finns i de tabeller som bifogats denna 3 rapport. () EGT L 341, 30.12.1994, s.
C 372/64 EN Official Journal of the European Communities 28.12.2001 Accounting system 11. 
C 372/64 SV Europeiska gemenskapernas officiella tidning 28.12.2001 Bokfringssystem 11.
Accounting management of fixed assets and inventory 12. 
Redovisning av anlggningstillgngar och inventariefrteckningar 12.
In December 2000, a Commission Regulation (1) laid down accounting rules for tangible and intangible assets. 
Sedan december 2000 reglerar en kommissionsfrordning (1) de bokfringsmssiga bestmmelser som gller anlggningstillgngar och immateriella anlggningstillgngar.
The Centre should include these provisions in its rules in order, inter alia, to avoid problems with the evaluation of inventory items. 
Centrumet borde infrliva dessa bestmmelser med sina egna bestmmelser fr att bl.a. undvika problem med vrdering av inventarier.
Under its Financial Regulation (Article 52), the Centre is required to keep a permanent inventory of all the movable and immovable property that constitutes its assets. 
I enlighet med centrumets budgetfrordning (artikel 52) br det fra en permanent inventariefrteckning ver all ls och fast egendom som ingr i dess tillgngar.
During the year 2000, following an internal reorganisation, the responsibility for keeping the inventory was not reallocated and no inventory was kept. 
Efter en intern omorganisation faststlldes inte vem som var ansvarig fr inventariefrteckningen och ingen inventariefrteckning har heller frts under loppet av 2000.
Follow-up to the CourtŐs previous observations 14. 
Uppfljning av revisionsrttens tidigare iakttagelser 14.
In the CourtŐs Report concerning the financial year 1999 (2), it was found that cofinancing by the Member States of permanent tasks carried out by the focal points was certified by declarations issued by the focal points themselves and that the Centre was not in a position to verify their validity. 
I rapporten fr budgetret 1999 (2) konstaterades att medlemsstaternas samfinansiering av fasta uppgifter som utfrs av kontaktpunkterna attesterades genom deras egna deklarationer och att centrumet inte kan verifiera att de r vlgrundade.
No progress was recorded on this point. 
Inga framsteg har gjorts p denna punkt.
As regards VAT, the Centre, unlike other decentralised bodies, has not yet brought its Financial Regulation into line with the provisions of the general Financial Regulation. 
Vad gller mervrdesskatt har centrumet, till skillnad frn andra decentraliserade organ, nnu inte anpassat sin budgetfrordning till bestmmelserna i den allmnna budgetfrordningen.
Management of human resources Staff policy 16. 
Frvaltning av mnskliga resurser Personalpolitik 16.
The CentreŐs staff are subject to the ÔRules and Regulations applicable to Officials and other Servants of the CommunitiesŐ. 
Personalen vid Europeiska centrumet fr kontroll av narkotika och narkotikamissbruk lyder under de regler som gller fr tjnstemn och vriga anstllda inom EG.
As provided for in Article 15(3) of Regulation (EEC) No 302/93 of 8 February 1993, the Management Board, in agreement with the Commission, is responsible for adopting the appropriate implementing rules. 
I enlighet med arti-kel15 tredje stycket i frordning (EEG) nr302/93 av den 8 februari 1993 skall styrelsen anta tillmpningsfreskrifter i samrd med kommissionen.
Up to the year 2000, staff management was based on the CommissionŐs general implementing provisions or, in certain areas, on specific decisions. 
Fram till 2000 baserades personalfrvaltningen p kommissionens allmnna genomfrandebestmmelser eller, fr vissa omrden, p srskilda beslut.
Following a global review, the Centre drew up a plan for internal reform. 
Efter en vergripande utvrdering har centrumet upprttat en plan fr en intern reform.
In this connection, a general paper on staff policy was drafted in 2000. 
Inom ramen fr detta har man r 2000 utarbetat ett allmnt dokument om personalpolitiken.
Recruitment procedures and staff classification 17. 
Rekryteringsfrfaranden och inplacering i lnegrad och lneklass 17.
A paper outlining recruitment procedures was approved by the Management Board in 1995. 
Ett dokument som skisserar hur rekryteringsfrfarandet skall g till godkndes av styrelsen 1995.
For its temporary staff, the Centre generally carries out an external recruitment procedure and competition notices are advertised widely at the other agencies and the Institutions, in the Official Journal and on the CentreŐs website. 
Vad gller tillflligt anstllda utfr centrumet i allmnhet en extern rekrytering med stor spridning av meddelanden om uttagningsprov p andra organisationer, p institutioner, i EGT och p sin webbplats.
Assessment of staff performance 18. 
Bedmning av personalens prestationer 18.
The Centre first carried out a general staff reporting procedure in the year 2000, even though Article 43 of the Staff Regulations requires that regular reports should be drawn up on each officialŐs competence, performance and conduct in the service at least once every two years. 
Det var frst 2000 som centrumet genomfrde en allmn personalrapportering trots att varje tjnstemans kompetens, prestationsfrmga och uppfrande i tjnsten regelbundet skall redovisas i en rapport som skall utarbetas minst vartannat r enligt artikel 43 i tjnstefreskrifterna.
Job descriptions 19. 
Befattningsbeskrivningar 19.
In accordance with Article 44 of the CentreŐs Financial Regulation (3), the Centre set up a job identification file containing job descriptions for each post. 
I enlighet med artikel 44 i centrumets budgetfrordning (3), har man utarbetat ett formulr fr identifiering av tjnsterna som innehller en befattningsbeskrivning fr varje tjnst.
This file will be updated in 2001 as part of the CentreŐs internal reform. 
Detta formulr kommer att uppdateras 2001 inom ramen fr centrumets interna reform.
This description should be easily accessible to staff and should be included in their personal files. 
Denna beskrivning borde finnas ltt tillgnglig fr personalen och finnas med i deras personalakt.
Keeping of staff files 21. 
Administration av personalakter 21.
An examination of 12 files showed that, in certain cases, the files were not complete and the career sheet had not been regularly updated. 
En underskning av tolv personalakter har gjort det mjligt att konstatera att vissa akter inte var fullstndiga och att det dokument som visade karrirutvecklingen inte uppdaterades regelbundet.
All the files should be reviewed to ensure that all essential components have been included. 
Alla akter borde gs igenom fr att man skall kunna skerstlla att alla vsentliga uppgifter frs in i dem.
3 ( ) Regulation adopted by the CentreŐs Management Board on 29 June 1995. 
3 ( ) Denna frordning antogs av centrumets styrelse den 29 juni 1995.
(1) 2 ( ) Commission Regulation (EC) No 2909/2000 of 29 December 2000 (OJ L 336, 30.12.2000, p. 
(1) 2 ( ) Kommissionens frordning (EG) nr 2909/2000 av den 29 december 2000 (EGT L 336, 30.12.2000, s.
OJ C 373, 27.12.2000 (paragraph 18). 
EGT C 373, 27.12.2000 (punkt 18).
28.12.2001 EN Official Journal of the European Communities C 372/65 Growth in the CentreŐs staff and activities 22. 
28.12.2001 SV Europeiska gemenskapernas officiella tidning C 372/65 Utveckling av centrumets personalstyrka och verksamhet 22.
The number of posts to be occupied by these employees is authorised by the budgetary authority each year when the budget is adopted. 
Det antal tjnster som dessa anstllda kan inneha beviljas av budgetmyndigheten varje r samtidigt med att budgeten antas.
The budget may also allocate appropriations for the recruitment of auxiliary staff (AS), who may be employed for a maximum of one year, local staff (LS) and seconded national experts (SNEs). 
I budgeten kan anslag dessutom beviljas fr anstllning av extraanstllda (EA), vars tjnstgring r begrnsad till hgst ett r, lokalt anstllda (LA) och utsnda nationella experter (UNE).
Table 4 shows the growth in the CentreŐs staff and the categories to which they belong. 
I tabell 4 visas utvecklingen av centrumets personalstyrka och dess frdelning.
The growth in staff numbers has tended to level off over recent years. 
Personalkningen har visat en tendens att stabiliseras under de sista ren.
Table 5, which analyses the development of recruitment by type of procedure, shows that, in 57 % of the cases, recruitment was carried out via an open competition procedure within the meaning of the Staff Regulations. 
Av tabell 5 dr rekryteringsutvecklingen analyseras enligt frfaringsstt framgr det att 57 % av rekryteringarna skett med hjlp av ett allmnt uttagningsprov i enlighet med tjnstefreskrifterna.
On average, recruitment costs amounted to around 2 780 euro per person recruited. 
I genomsnitt har rekryteringskostnaderna stigit till omkring 2 780 euro fr varje nyanstlld.
Staff departures led to an average yearly staff turnover rate of 7 % (PS, TS, AS and LS), which was largely due to the expiry of the contracts of the staff concerned. 
P grund av att anstllda slutar ligger procentsatsen fr personalomsttning (FA, TA, EA och LA) i genomsnitt p 7 % per r och denna omsttning beror framfr allt p att kontrakt lper ut.
For the purposes of the audit, employees were broken down into two categories: Ń staffresponsibleforsupportactivities(supportstaff),i.e.activi-ties necessary for the running of the Centre (e.g. administration, accounts, secretariat, etc.); Ń other, ÔoperationalŐ staff, who directly help to achieve the AgencyŐs objectives. 
I granskningssyfte uppdelades personalen i tv kategorier: Ń Anstllda med stdjande funktioner (stdpersonal), dvs. som utfr tjnster som skerstller att verksamheten fungerar vid centrumet (till exempel administration, bokfring, sekreterartjnster, etc.). Ń vriga anstllda med operativa funktioner som direkt bidrar till frvekligandet av centrumets ml.
On average, 83 % of A staff, or 35 % of all staff, may be classified as operational. All the others may be classified as support staff. 
I genomsnitt r det 83 % av de anstllda i kategori A eller 35 % av samtliga anstllda som kan anses ha operativa funktioner. vriga anstllda har stdfunktioner.
Table 6 shows the growth of staff-related costs and administrative expenditure. 
I tabell 6 redovisas utvecklingen av utgifterna fr personal och administration.
Salary-related expenditure grew markedly more quickly than staff numbers. This difference was due to changes of status from auxiliary to temporary. 
Utvecklingen av lnekostnaderna sker betydligt snabbare n personalstyrkans tillvxt. Denna skillnad kan tillskrivas vergngen frn extraanstllning till tillfllig anstllning.
Among other staff-related costs, the CourtŐs analysis looked more specifically at expenditure on professional training and administrative expenditure, in particular in the IT field. Professional training expenditure grew more quickly than staff numbers. 
Bland vriga kostnader som rr personalen har analysen framfr allt inriktats p utgifter fr yrkesutbildning och vidareutbildning och administrativa utgifter framfr allt vad gller IT.
Administrative expenditure, including expenditure on IT, grew slightly but, once the initial investments had been made, markedly less than staff numbers. 
De administrativa utgifterna och dribland IT-utgifterna har kat obetydligt och betydligt mindre n vad arbetsstyrkan kat sedan de initiala investeringarna vl har gjorts.
In order to obtain a better understanding of the relationship between the CentreŐs activities and the increase in its staff and related costs, the latter were compared with the fluctuations in the total operating appropriations (Title III) actually spent in the course of the year (appropriations for the year and appropriations carried over). 
Fr att man skall f en uppfattning om frhllandet mellan centrumets verksamhet och utvecklingen av dess personalstyrka och kostnader i samband hrmed har denna jmfrts med beloppet fr driftsanslag (avdelning III) som faktiskt har anvnts (anslag fr ret och anslag som verfrts mellan budgetr) under loppet av ett r.
This is corroborated by the fact that, on average, support expenditure (Titles I and II) has grown faster than operating expenditure (Title III). 
Detta bekrftas ocks av att utgifterna fr stdjande funktioner (avdelning I och II) i genomsnitt kar fortare n driftskostnaderna (avdelning III).
This situation ought to prompt the Centre to look into ways of improving the productivity of its human and physical resources. 
Denna situation borde ge centrumet anledning att frga sig hur man kan frbttra produktiviteten fr sina mnskliga och materiella resurser.
These observations must be qualified by the fact that the Centre is not yet fully operational and that, because of its small size, it cannot benefit from substantial economies of scale for its physical and administrative infrastructure. 
Det br dock noteras att centrumet nnu inte kommit in i en jmn rytm och att det p grund av sin begrnsade storlek inte kan dra nytta av ngra vsentliga stordriftsfrdelar vad gller materiell och administrativ infrastruktur.
In this context, the ratio between the rate of increase in its staff and in its volume of expenditure has recently been following a satisfactory trend. 
I detta hnseende r de senaste tendenserna vad gller frhllandet mellan personalstyrkans och utgiftsvolymens tillvxttakt tillfredsstllande.
Conclusion 32. 
Slutsats 32.