natgillin/translations-raw huggingface dataset:
In April 2000, an extended audit confirmed the weaknesses affecting the accounting systems and procurement procedures, highlighted fresh anomalies, questioned the administration and financial management of a public-sector institution and evaluated the impact of the various anomalies found in the financial years 1997 to 1999. 3. 
Vid en utvidgad revision i april 2000 bekrftades svagheterna i rkenskapssystemen och inkpsfrfarandena, nya anomalier ptrffades, den administrativa och ekonomiska frvaltningen vid en offentlig inrttning ifrgasattes och effekterna av olika anomalier som upptckts fr rkenskapsren 1997 till 1999 utvrderades. 3.
In Ghana, an extended financial audit of budget years 1996 to 1999 was carried out by SCR in February 2000. 
I Ghana gjorde den gemensamma tjnsten fr yttre frbindelser i februari 2000 en frdjupad redovisningsrevision av budgetren 1996 till 1999.
Apart from establishing the ineligibility of around 25 % of the expenditure, the final report in April 2000 gave numerous accounts of the weaknesses of the operational side of public finance, and of the control systems and tendering procedures as well. 
I den slutliga rapporten frn april 2000, konstaterades att cirka 25 % av utgifterna inte var stdberttigande och stor plats gnades t svagheter i de offentliga finanserna, kontrollsystemen och i frfarandena fr anbudsinfordran.
In Tanzania, an audit was carried out by SCR in 2000 in order to check the 1999 support for the plan to clear internal indebtedness. 
I Tanzania gjorde den gemensamma tjnsten fr yttre frbindelser 2000 en granskning av 1999 rs std till betalning av inrikesskulden.
Apart from the absence of supporting documents for 4 % of payments, the report highlighted the inefficiency of the internal control systems and the unreliability of the accounts. 
Frutom att det saknas verifierande underlag fr 4 % av betalningarna, visar rapporten ven p de interna kontrollsystemens ineffektivitet och rkenskapernas bristande tillfrlitlighet.
30. In 1999 and 2000, SCR organised several financial audits in countries (2) where independent audit of the use of counterpart funds was felt to be a matter of priority. 
30. r 1999 och 2000 organiserade den gemensamma tjnsten fr yttre frbindelser flera redovisningsrevisioner i de lnder (2), dr den ansg att en oberoende granskning av hur motpartsmedlen anvnts behvde gras.
(2) Including Ghana and Tanzania, see Table 4 and Box 4. 
(2) Varav Ghana och Tanzania, se tabell 4 och ruta 4.
14.9.2001 EN Official Journal of the European Communities C 257/11 audit, on the basis of carefully drafted terms of reference that were capable of yielding consistent, quantified results that would be comparable from one country to another, this initiative by SCR illustrates the advantages of a coordinated approach. 
14.9.2001 SV Europeiska gemenskapernas officiella tidning C 257/11 av en avdelning, specialiserad p redovisningsrevision och med vlgrundade befogenheter, som fokuserade p resultat som var sammanhngande, kvantifierade och jmfrbara mellan lnderna. Detta initiativ frn den gemensamma tjnsten fr yttre frbindelser visar p frdelarna med ett samordnat tillvgagngsstt.
Table 5 gives an overview of the main results of these audits. 
I tabell 5 sammanfattas granskningarnas viktigaste resultat.
In Malawi and Mozambique the audits were not organised by Commission headquarters and were unsound, so that it was not possible to follow them up. 
Revisionerna i Malawi och Moambique, som inte leddes av kommissionens centrala avdelningar, hade inte en tillrckligt solid bas fr att tgrder skulle kunna vidtas.
In Benin the Commission simply took note of the GovernmentŐs undertaking that it would in the future take steps to correct the weaknesses found during the audits. 
I Benin noterade kommissionen endast regeringens taganden att vidta egna tgrder fr att i framtiden rda bot p de brister som konstaterades vid revisionerna.
In principle this reconstitution entails for the Commission a right to review the execution of new expenditure. 
Ombildningen innebr i princip att kommissionen fr insyn i genomfrandet av nya utgifter.
The Protocols of Agreement set out the measures which the governments agree to under-takeinordertoreinforcetheirpublicfinancemanagement,using part of the reconstituted counterpart funds for the purpose. 
I avtalsprotokollen beskrivs tgrder som regeringen tar sig att vidta fr att frbttra frvaltningen av offentliga medel, och en del av de ombildade motpartsmedlen kommer att anvndas till detta.
The reconstitution of counterpart funds is a transfer of funds between two government accounts for the equivalent of the ineligible expenditure (see Table 6). 
Ombildningen av motpartsmedlen r en verfring av likvida medel mellan tv statliga konton, upp till beloppet fr icke stdberttigande utgifter (se tabell 6).
The impact of this is greater where the joint-signature account is omitted from the governmentŐs net position. 
Effekten av denna tgrd r strre om det konto som tecknas av tv fretrdare utesluts frn statens nettoposition.
Payments already made in support of the balance of payments, and those for servicing external debt in particular, thus become final. 
Betalningarna som redan gjorts till std fr betalningsbalansen, bl.a. fr att betala rntorna p utlandsskulden, blir drmed definitiva.
In Ghana a link was, however, established between the implementation of corrective measures and the provision of new foreign exchange aid by the Commission. 
I Ghana har emellertid ett samband inrttats mellan genomfrandet av korrigerande tgrder och nytt bistnd i utlndska valutor frn kommissionens sida.
In addition, there were several cases where suspensions of payment in connection with theauditsledtothecancellationofthefinalinstalmentsforpro-grammes that had exceeded the completion deadlines (Cte dŐIvoire andGhana),ortocutsinpotentialnewallocationsofforeigncur-rency (Cameroon, Cte dŐIvoire, Guinea and Tanzania). 
Att betalningarna i samband med revisionerna har stllts in har fr vrigt i flera fall lett antingen till att de sista delarna av programmen annullerats, eftersom sista dagen fr deras genomfrande passerats (Elfenbenskusten och Ghana) eller till att nya eventuella bidrag i utlndsk valuta minskats (Kamerun, Elfenbenskusten, Guinea och Tanzania).
This tendency first became apparent when the import programmes were being monitored The Commission has sometimes simply identified other eli- 
Kommissionen har ibland avhjlpt problemet med icke stdberttigande utgifter genom att helt enkelt identifiera andra stdberttigade tgrder upp till beloppet fr gemenskapens finansiering (se ruta5).
C 257/12 EN Official Journal of the European Communities 14.9.2001 and in the preliminary audit of budget expenditure in certain countries, which turned into a ÔhuntŐ for eligible invoices for amounts equivalent to the Community finance. 
C 257/12 SV Europeiska gemenskapernas officiella tidning 14.9.2001 granskningen av budgetutgifter i vissa lnder, som omvandlats till en ÓjaktÓ p stdberttigande fakturor upp till beloppet fr gemenskapens std.
Box 5 Substitution of qualifying expenditure for ineligible expenditure 1. 
Ruta 5 Icke stdberttigande utgifter erstts med stdberttigande utgifter 1.
In Cte dŐIvoire, 18 000 million CFA francs (approximately 27,4 million euro) was returned to the counterpart fund account in January 2000, following audits in 1998 and 1999, bringing the total counterpart funds available to 28 800 million CFA francs (1). 
I Elfenbenskusten terbetalades 18 miljarder FCFA (cirka 27,4 miljoner euro) i januari 2000 till motpartsmedelskontona till fljd av granskningar som gjorts 1998 och 1999. Drmed blev totalt 28,8 miljarder FCFA i motpartsmedel tillgngliga (1).
The audits having shown that the practices in question would have to be improved before the Commission could again provide budget support for the Ministry of Health (2), the funds were reallocated in June 2000 to refinancing treasury bonds that had already been redeemed (9 500 million CFA francs), to payment of arrears (5 000 million CFA francs), to support for the electoral process (6 000 million CFA francs), to implementation of corrective measures (4 300 million CFA francs), and to priority public health activities (3 000 million CFA francs). 
Eftersom granskningarna hade visat att tillmpnings-metoderna mste frbttras innan kommissionen p nytt kunde lmna budgetstd till hlsovrdsministeriet (2), gjordes en omfrdelning av dessa anslag i juni 2000 till terfinansiering av redan terbetalda statsobligationer (9,5 miljarder FCFA), till betalningar av skulder (5 miljarder FCFA), till std av valprocessen (6 miljarder FCFA), till genomfrandet av korrigerande tgrder (4,3 miljarder FCFA) samt till prioriterade tgrder fr folkhlsan (3 miljarder FCFA).
2. In Gabon, in order to allow programmes to continue in spite of the severity of the conclusions of the 1996 financial audit (irregularities, inadequate documentation, poor accounting management) the Commission accepted the principle of a new audit that sought to demonstrate that there had also been other, regular expenditure equivalent to the amount of the Community contribution. 
2. I Gabon ville kommissionen mjliggra ett fullfljande av programmen trots att det i redovisningsrevisionen som gjordes 1996 dragits allvarliga slutsatser (oegentligheter, otillrcklig dokumentation, dlig rkenskapsmssig frvaltning). Drfr accepterade kommissionen principen om att gra en ny revision, som skulle visa att andra stdberttigande utgifter hade effektuerats p andra omrden, motsvarande beloppet fr gemenskapens bidrag.
By doing this a new ÔhuntŐ for invoices made it possible to turn a blind eye to the financing of ineligible transactions. 
Drmed gjorde en ny ÓjaktÓ p fakturor det mjligt att frbig finansieringen av icke stdberttigande verksamheter med tystnad.
The CommissionŐs administrative organisation 35. 
Kommissionens administrativa organisation 35.
From 29 July 1989 to 18 June 2000, 40 internal notes on structural adjustment support were issued, most of them reviews or forecasts. 
Mellan den 29 juli 1989 och den 18 juni 2000 har 40 interna skrivelser utfrdats om stdet till strukturanpassning. De flesta har varit utvrderingar av lget eller framtidsvisioner.
Two precise sets of instructions on the procedures for monitoring counterpart funds date back to 14 March 1991. 
Tv exakta instruktioner om metoder fr att vervaka motpartsmedlen utfrdades den 14 mars 1991.
The instructions were not updated when the programme emphasis switched to budget aid and the quality of public finance management, so that they are still vague compared with the scope of the questions to be dealt with. 
Dessa instruktioner uppdaterades inte nr programmens tyngdpunkt lades p budgetstd och kvaliteten i frvaltningen av de offentliga finanserna, varfr de r otydliga vad gller stora frgor som skall behandlas.
It would have helped the Delegations to be consistent in their monitoring of different countries and managers had they been able to consult detailed information on the role of technical assistance, conditions for the release of counterpart funds to the general exchequer accounts, the line to be followed as regards arrears and the refinancing of past expenditure, respect for the annuality of the budget, and the nature and scope of the checks to be made by the various parties concerned. 
Om det funnits frtydliganden om det tekniska bistndets roll, villkoren fr frigrande av motpartsmedel till statskassornas allmnna konton, instllningen till skulder eller terfinansiering av utgifter som redan effektuerats, respekten fr budgetens ettrighet, slag och omfattning av de granskningar som skall gras av olika aktrer, hade det varit lttare fr delegationerna att utva en konsekvent vervakning av olika lnder och frvaltningar.
In most of the Financing Agreements this omission was remedied by a reference to subsequent Protocols of Agreement (see paragraph 10), which in many cases continued to be terse or irrelevant. 
I de flesta finansieringsverenskommelserna tcks denna brist av hnvisningar till tidigare avtalsprotokoll (se punkt 10), som ofta r kortfattade eller fga relevanta.
The Commission central services responsible for the design and monitoring of support for structural adjustment programmes were afflicted by the lack of organisation in their file management. 
Vid de centrala kommissionsavdelningar som har till uppgift att utforma och vervaka stdet till programmen fr strukturanpassning har det brustit vad gller organisation av rendenas frvaltning.
This is not sound administrative practice and is particularly damaging to the continuity of programme management. 
Detta r inte ngon srskilt bra administrativ praxis och det r srskilt allvarligt fr kontinuiteten i frvaltningen av programmen.
Owing to the heavy workload, the amounts at stake, the small number of staff, and the high staff turnover, these departments should be able to rely on an information system that is rigorously maintained, complete and reliable. 
P grund av den stora arbetsbrdan, de belopp som str p spel, personalstyrkans otillrcklighet och den stora omsttningen av anstllda mste avdelningarna kunna stdja sig p ett strikt, fullstndigt och tillfrlitligt datasystem.
In order to assess the results of seventh EDF support, the Commission had to call in a consultant to collect the basic information on programme implementation which it lacked. 38. 
Fr att kunna gra en utvrdering av stdet till sjunde EUF, var kommissionen tvungen att anlita en konsult fr att samla in grundlggande information om genomfrandet av programmen som kommissionen saknade.
Monitoring and appraising the use of the counterpart funds, interaction with aid from other fund providers and mastery of macroeconomic and sectoral policies are difficult and complex tasks which call for a variety of skills. 
38. vervakningen av och uppskattningen av anvndningen av motpartsmedlen, samverkan med bistndet frn andra bidragsgivare samt kontrollen ver makroekonomisk och sektorsvis politik r svra och komplexa arbetsuppgifter, som krver olika kompetens.
The respective duties of the headquarters departments and the Delegations varied between countries and, at the level of individual countries, between periods, according to the capabilities and incli-nations of the departments responsible. 
Arbetsuppgifterna vid olika centrala avdelningar och delegationer har varierat mellan lnder och ven mellan olika tidsperioder fr ett och samma land, beroende p avdelningarnas kapacitet och inriktning.
These contrasts are attributable to the lack of detail in the instructions (see paragraph 35), and also to the unstable ratio of resources to requirements. 
Dessa kontraster beror p att instruktionerna inte r tillrckligt detaljerade (se punkt 35), men ven p bristande verensstmmelse mellan antalet anstllda och behovet av personal.
From 1999 onwards the Commission headquarters departments have produced breakdowns of their duties, activities and resource allocations (3). 
Frn och med 1999 har de centrala avdelningarna analyserat sina uppdrag, sin verksamhet och frdelningen av sina resurser (3).
As of the end of 2000, however, the Commission, in the context of its reform of external aid, had still not defined the human resources and skills required at headquarters and in the Delegations to monitor the use of budget aid, particularly as regards the overall qualitative appraisal of public finance management. 
Men i slutet av 2000 hade kommissionen inom ramen fr reformen av bistndet till tredje land fortfarande inte definierat den kompetens och de mnskliga resurser, vid huvudkontoret och vid delegationerna, som r ndvndiga fr att vervaka anvndningen av budgetstdet, bl.a. fr att gra helhetsbedmningar av kvaliteten i frvaltningen av offentliga medel.
It is important for the department specialising in macroeconomic questions, which is currently responsible for structural adjustment support programmes, to examine balance-of-payments aidinconsultationwiththeIMF,theMemberStatesandforums such as the Club of Paris, but taking into account as well the evaluation of the individual circumstances of EDF support. 
Det r viktigt att den avdelning som specialiserat sig p makroekonomiska frgor och som fr nrvarande arbetar med programmen fr strukturanpassningsstd, analyserar stdet till betal-ningsbalanserna i samarbete med Internationella valutafonden, medlemsstaterna och samordnande myndigheter som t.ex. Paris-klubben. Hnsyn mste ocks tas till utvrderingen av de srskilda villkoren fr EUF-std.
Monitoring and auditing the use of support in these sectors call for other skills, which are already available in other Commission departments (see paragraphs 30 and 50). 
Vid vervakningen och kontrollen av anvndningen av stdet till dessa sektorer br den kompetens som redan finns tillgnglig vid andra kommissionsavdelningar utnyttjas (se punkterna 30 och 50).
Responsibilities for setting and monitoring the performance indicators in these sectors still have to be defined as part of the establishment of the external aid department (EuropeAid). 
Ansvaret fr att faststlla och flja upp resultatindikatorer inom dessa sektorer br frdelas nr avdelningen fr bistnd till tredje land (EuropeAid) inrttas.
3 ( ) ÔMission statementsŐ 2000 and 2001. 
3 ( ) ÓMission statementsÓ 2000 och 2001.
14.9.2001 EN Official Journal of the European Communities C 257/13 THE CHALLENGES OF BUDGET AID Public finance management 40. 
14.9.2001 SV Europeiska gemenskapernas officiella tidning C 257/13 BUDGETST DETS UTMANINGAR Frvaltning av offentliga medel 40.
It is subject to the same internal controls, and the same risks, as the expenditure that is financed from national income and differs in this respect from project aid, which is implemented according to the procedures imposed by individual fund providers. 
De underkastas samma interna kontroll och samma risker som de utgifter som finansieras med nationella inkomster och skiljer sig p s stt frn bidragsprojekt som genomfrs enligt frfaranden som r specifika fr varje bidragsgivare.
Many financing proposals evaded the question of the quality of public finance management. Only the macroeconomic aspects and questions concerning the structure and drawing up of the budget were covered. 
I mnga finansieringsfrslag har frgan om kvaliteten i frvaltningen av de offentliga finanserna undvikits. Endast makroekonomiska aspekter och frgor om budgetens struktur och utarbetande har beaktats.
More attention was paid to sectoral budget allocations than to their implementation (see paragraph 9). 
Strre uppmrksamhet har gnats de sektorsvisa budgettilldelningarna n genomfrandet av dem (se punkt 9).
Although the Commission started to provide budget aid on a large scale with the seventh EDF, it was not until 1998 that it began to carry out qualitative appraisals of public expenditure management in ACP States. 
Fastn kommissionen sedan den sjunde EUF anvnt budgetstd i stor skala, har den inte brjat gra bedmningar av kvaliteten p de offentliga utgifterna i AVS-lnderna frrn frn och med 1998.
In most of the countries examined the reform of public finance initially focused on the framework for drawing up budgets and was beginning to have an impact on the quality of the programming. 
I de flesta av de granskade lnderna har reformen av de offentliga finanserna frst gllt ramen fr utarbetande av budgetar och den brjar nu ge effekt p programplaneringens kvalitet.
The place of the public sector in social policies and governmentŐs capacity to collect and analyse sectoral statistics have still not received sufficient attention. 
Den offentliga sektorns plats i den sociala politiken och statens frmga till insamling och analys av sektorsvis statistik, har nnu inte uppmrksammats tillrckligt.
These aspects are essential for appraisal of the sectoral effects of budget finance, especially as the NGOs and religious organisations often provide a substantial proportion of the social services available to the population. 
Dessa aspekter r vsentliga fr att kunna bedma de sektorsvisa effekterna av budgetfinansie-ringen, framfr allt som de lokala kyrkorna str fr en ofta betydande del av de sociala tjnster som kommer befolkningen till del.
Reforming the chain of expenditure and accounting was only tackled at the second stage. 
Det r frst under andra etappen som reformen av genom-frandekedjan av utgifterna och av framlggandet av rkenskaperna pbrjades.
It was, however, in these areas that the various audits revealed the weaknesses that caused most concern as regards the proper use of budget aid. 
Det r emellertid p dessa omrden som man genom olika granskningar har pvisat de svagheter som r mest oroande med tanke p en god anvndning av budgetstdet.
Compliance with the national rules on budget annuality was jeopardised by disbursement delays and there was frequent use of exceptional procedures, so that payments were not always correctly authorised or accounted for and arrears began to accumulate. 
Frseningar i genomfrandet hotar efterlevnaden av nationella regler om budgetens ettrighet och undantagsfrfaran-den anvnds ofta, vilket leder till att betalningarna inte alltid godknns och bokfrs korrekt och att skulder uppstr.
Box 6 Public finance controls in beneficiary countries 1. 
Ruta 6 Granskning av de offentliga finanserna i mottagarlnderna 1.
In Benin, the rationalisation and computerisation of the expenditure chain was undertaken in 2000. 
I Benin har rationaliseringen och datoriseringen av utgiftskedjan pbrjats under 2000.
The first discharge bill (1998 budget) was tabled for debate by the National Assembly in 2000, but could not be discussed for procedural reasons. The national audit institution and the parliament still did not have the resources needed for them to play to a full part in the budgetary control process. 2. 
Det frsta lagfrslaget (budgeten 1998) lades fram fr granskning av Nationalfrsamlingen under 2000, men har inte kunnat genomfras p grund av procedurfrgor. Revisionsmyndigheten och Nationalfrsamlingen frfogar nnu ver alltfr begrnsade medel fr att kunna spela sin roll fullt ut nr det gller budgetkontroll. 2.
In Senegal, many of the reforms that have nevertheless been undertaken by other countries were still at the project stage (notably the modernisation and computerisation of the expenditure chain), to such an extent that the undertaking to implement the WAEMU guidelines by 2002 seemed rather unrealistic. 
I Senegal r mnga reformer som vidtagits i andra lnder fortfarande p projektstadiet (bl.a. modernisering och datorisering av utgiftskedjan). Detta gr att tagandet, att genomfra direktiven frn Vstafrikanska ekonomiska och monetra unionen fram till r 2002, inte framstr som srskilt realistiskt.
As of October 2000 the discharge bills for financial years 1997 to 1999 had still not been adopted. 
I oktober 2000 hade lagarna om reglering av budgetren 1997 till 1999 fortfarande inte antagits.
The Cour des Comptes was set up at the beginning of 1999 but only 12 of the complement of 60 magistrates were in office. 
Revisionsmyndigheten, som upprttades i brjan av 1999, frfogade endast ver 12 av 60 planerade mbeten.
However, as of the end of October 2000, they had not been sent to the national audit institution nor tabled in the national assembly. 
I slutet av oktober 2000 hade dessa emellertid varken lagts fram fr den hgre revisionsmyndigheten eller fr Nationalfrsamlingen.
The national audit institution was reformed in 2000, but the new institution was still not operational at the end of that year. 
Den hgre revisionsmyndigheten reformerades under 2000, men den nya myndigheten hade fortfarande inte pbrjat sin verksamhet vid rets slut.