natgillin/translations-raw huggingface dataset:
C 373/42 EN Official Journal of the European Communities 27.12.2000 Assets 1999 7 106 1 879 8 985 1998 7106 1 777 8 883 44 2155 5 276 37 2473 2 353 12 2 365 39 13804 Liabilities 1999 9 014 Đ 1 859 7 155 (1 000 EUR) 1998 8 927 Đ 2 148 6 779 3 220 2 155 0 276 37 1 098 6 786 239 239 13 804 Stocks 29 Current Assets Amounts recoverable from EU bodies Miscellaneous advances (guarantees) Recoverable VAT Sundry accounts receivable Automatic carry-overs of appropriations EU bodies account Social liabilities VAT 242 Cash Accounts Bank Ń demand accounts Imprest account Suspense accounts Sundry expenditure to be charged Subtotal Subtotal Total assets Sundry accounts payable Payments in progress Suspense account Sums to be reused Subtotal Subtotal Total liabilities 21 1 101 7 069 415 415 14 639 Table 1 Balance Sheet as at 31 December 1999 and 1998 Fixed Assets Fixed Capital Buildings Equipment and furniture Own Capital Balance for the financial year Current Liabilities Subtotal Subtotal 1 880 8 242 21 2 151 3 349 68 3 417 57 14 639 3 640 1 880 185 Source: Prepared by the Court of Auditors on the basis of data from the Foundation. 
C 373/42 SV Europeiska gemenskapernas officiella tidning 27.12.2000 Tillgngar Anlggningstillgngar Byggnader Inventarier och utrustning 1999 7 106 1 879 8 985 1998 7106 1 777 8 883 44 2155 5 276 37 2 473 2 353 12 2 365 Skulder och eget kapital Permanent kapital Eget kapital Budgetrets saldo Kortfristiga skulder 1999 9 014 Đ 1 859 7 155 (1000 EUR) 1998 8 927 Đ 2 148 6 779 3 220 2 155 0 276 37 1 098 6 786 239 239 13 804 vriga kortfristiga fordringar Likvida medel Deltotal 21 2 151 vriga kortfristiga skulder Betalningar p vg Bevakningskonto Inkomster fr anvndning p nytt 21 1 101 7 069 415 415 14 639 Bank Đ avistakonton Frskottskonto 68 Deltotal Deltotal Totalt skulder och eget kapital Bevakningskonto vriga utgifter som skall bokfras 57 39 14 639 13804 Tabell 1 Balansrkning per den 31 december 1999 och den 31 december 1998 Lagertillgngar 29 Kortfristiga fordringar Belopp att terf frn EU:s organ vriga frskott (garantier) Momsfodran 242 Automatisk verfring av anslag EU-organens konto Sociala avgifter Momsskuld 242 Deltotal Deltotal Deltotal 3 417 1 880 8 3 640 1 880 185 3 349 Totalt tillgngar Klla: Sammanstllning utarbetad av revisionsrtten p grundval av uppgifter frn Dublinfonden.
27.12.2000 EN Official Journal of the European Communities C 373/43 Table 2 Revenue and expenditure account for the financial years 1999 and 1998 Revenue Subsidy received from the Commission in 1999 (1) Miscellaneous revenue Revenue from services rendered against payment Expenditure Staff expenditure Ń Title I of the budget Payments of the year Appropriations carried over Total revenue 1999 14 500 107 14 14 621 6 934 56 1 195 180 2 748 3 405 14 518 103 Đ 2 148 202 Đ 16 Đ 1 859 (1 000 EUR) 1998 11 262 156 30 11 448 6 676 78 797 223 2 893 2 919 13 586 Đ 2 138 Đ 2 352 2 352 60 Đ 70 Đ 2 148 Buildings, equipment and miscellaneous administrative expenditure Ń Title II of the budget Payments Appropriations carried over Operating Expenditure Ń Title III of the budget Payments for the year Appropriations carried over Outturn for the financial year Total expenditure Balance carried over from previous financial years Amount received from the Commission for 1999 (1) Appropriations carried over from the previous financial year which lapse Exchange-rate differences Balance for the financial year (1) Including the repayment by the Commission of EUR 2,148 Mio according to the cash basis concept Ń Article 15 of Council Regulation 1552/89. Source: Prepared by the Court of Auditors on the basis of data from the Foundation. 
27.12.2000 SV Europeiska gemenskapernas officiella tidning C 373/43 Tabell 2 Inkomst-och utgiftsredovisning fr budgetren 1999 och 1998 Inkomster Bidrag som erhlls frn kommissionen 1999 (1) vriga inkomster Inkomster frn fakturerade tjnster Utgifter Utgifter fr personal Đ Avdelning I i budgeten Betalningar avseende budgetret verfrda anslag Totalt inkomster 1999 14 500 107 14 14 621 6 934 56 1 195 180 2 748 3 405 14 518 103 Đ 2 148 202 Đ 16 Đ 1 859 (1 000 EUR) 1998 11 262 156 30 11 448 6 676 78 797 223 2 893 2 919 13 586 Đ 2 138 Đ 2 352 2 352 60 Đ 70 Đ 2 148 Byggnader, materiel och vriga administrativa utgifter Đ Avdelning II i budgeten Betalningar avseende budgetret verfrda anslag Driftskostnader Đ Avdelning III i budgeten Betalningar avseende budgetret verfrda anslag Budgetrets resultat Saldo som verfrts frn tidigare budgetr Belopp som erhllits frn kommissionen fr 1999 (1) verfrda anslag frn det fregende budgetret som frfallit Kursdifferenser Totalt utgifter Budgetrets saldo (1) Innefattar ersttning av ett belopp p 2,148 miljoner euro som utbetalats av kommissionen enligt kassabokfringsmetoden Đ artikel 15 i rdets frordning (EEG, Euratom) nr 1552/89.
C 373/44 EN Official Journal of the European Communities 27.12.2000 THE FOUNDATIONŐS REPLIES 6. 
C 373/44 SV Europeiska gemenskapernas officiella tidning 27.12.2000 FONDENS SVAR 6.
Following an examination of relevant documents, it is clear that the carry-overs in question were based on orders despatched by the Foundation before the end of the financial year in relation to specific requirements of the Foundation for goods and services in the implementation of its Work Programme. 
Efter en granskning av relevanta dokument str det klart att verfringarna i frga rrde ordersedlar som skickats av Dublinfonden fre utgngen av budgetret p grund av fondens srskilda behov av varor och tjnster fr genomfrandet av arbetsprogrammet.
For the three commitments mentioned, the orders carried over were provisional. 
Fr de tre tagandena var de verfrda ordersedlarna preliminra.
7. As indicated by the Court, only 6 % of carry overs related to Title I (Staff) and Title II (Administration), i.e. 236 000 euro. 
7. Som revisionsrtten anger var det endast 6 % av verfringarna som gllde avdelning 1 (Personal) och avdelning 2 (Admi-nistration), dvs. 236 000 euro.
The level of appropriations carried over in relation to Title III (3 404 000 euro) is a natural consequence of 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). Appropriations are in general fully committed by the end of the financial year with the relevant project being completed and fully paid for by the end of the subsequent financial year. 8. 
Nivn p de verfrda anslagen fr avdelning 3 (3 404 000 euro) r en naturlig fljd av frhllandet mellan fondens rliga budgetcykel och dess driftscykel (som omfattar utformningen av programmet, lanseringen, utformningen av projekt i dess stora linjer, anbudsinfordringarna, detaljutform-ningen av programmet och genomfrandet). taganden fr samtliga anslag grs i allmnhet i slutet av budgetret och projektet avslutas och tas upp helt i budgeten i slutet av fljande budgetr. 8.
Following completion of a reorganisation programme and an examination of planning and control procedures, the Foundation would hope to effect an improvement in the timing of the utilisation of available credits with a corresponding reduction in the level of carry-overs. 9. 
Efter det att kontroll-och deltagandefrfarandena studerats och organiserats om hoppas fonden kunna frbttra tidsplanen fr anvndning av disponibla anslag och samtidigt minska verfringarna. 9.
The Foundation can report that, subsequent to the provision of necessary expertise by the CommissionŐs technical services, the SI2 budget ledger system is now operational in the year 2000. To date the system has operated satisfactorily. 10. 
Efter det att sakkunniga frn kommissionens tekniska tjnsteavdelningar anlitats kan fonden meddela att budgetrkenskapssystemet SI2 nu r i drift r 2000. Systemet har alltsedan dess fungerat tillfredsstllande. 10.
The interim general ledger system employed by the Foundation in 1999 and at the time of the CourtŐs audit was based on the usage of an Excel computer programme. 
Det vergngssystem fr allmnna rkenskaper som anvndes av fonden 1999 och under revisionsrttens granskning var baserat p ett Excel-dataprogram.
The Foundation is currently examining the feasibility of the installation of a fully computerised general ledger system (ÔSageŐ). 
Fonden studerar fr tillfllet mjligheten att installera ett fullstndigt datoriserat system fr allmnna rkenskaper (ÓSageÓ).
In recent years, the Foundation has sought to improve its administrative practices in order to reduce usage of the Imprest Account. 
P senare r har fonden frskt frbttra sin administrativa praxis fr att minska anvndningen av frskottskontot.
According to Foundation records, usage of the Imprest Account has decreased as follows: Ń 1997: Imprest Account expenditure was 40 % of total expenditure, excluding salaries Ń 1998: Imprest Account expenditure was 37 % of total expenditure, excluding salaries Ń 1999: Imprest Account expenditure was 21 % of total expenditure, excluding salaries. 
Som fondens dokument visar har anvndningen av frskottskontot minskat enligt fljande: Ń 1997: representerade frskottskontot 40 % av de totala utgifterna, exklusive lnerna Ń 1998: representerade frskottskontot 37 % av de totala utgifterna, exklusive lnerna Ń 1999: representerade frskottskontot 21 % av de totala utgifterna, exklusive lnerna.
27.12.2000 EN Official Journal of the European Communities REPORT on the financial statements of the European Monitoring Centre for Drugs and Drug Addiction (EMCDDA Ń Lisbon) for the financial year ended 31 December 1999, together with the CentreŐs replies C 373/45 (2000/C 373/08) CONTENTS THECOURTŐSOPINION....................................................... 
27.12.2000 SV Europeiska gemenskapernas officiella tidning RAPPORT om rsredovisningen fr Europeiska centrumet fr kontroll av narkotika och narkotikamissbruk (Lissabon) fr det budgetr som avslutades den 31 december 1999 samt centrumets svar C 373/45 (2000/C 373/08) INNEHLLSF RTECKNING REVISIONSRTTENSUTTALANDE ..............................................
6-7 46 Budgetaryaccountingsystem................................................. 
9 46 Bokfringavmoms........................................................
10 46 Imprestaccount........................................................... 11 47 Acquisitionofgoodsandservicesinthefieldofdataprocessing...................... 
10 46 Frskottskontot............................................................ 11 47 Kpavvarorochtjnsterpomrdetfrdatabehandling...........................
49 TheCentreŐsreplies.......................................................... ........... 
17Đ18 47 Finansieradverksamhet...................................................
C 373/46 EN Official Journal of the European Communities 27.12.2000 THE COURTŐS OPINION 1. 
C 373/46 SV Europeiska gemenskapernas officiella tidning 27.12.2000 REVISIONSRTTENS UTTALANDE 1.
This report is addressed to the Management Board of the European Monitoring Centre for Drugs and Drug Addiction, in accordance with Article 11(11) of Council Regulation (EEC) No 302/93 (1). 2. 
Denna rapport riktas till styrelsen fr Europeiska centrumet fr kontroll av narkotika och narkotikamissbruk i enlighet med artikel 11.11 i rdets frordning (EEG) nr 302/93 (1). 2.
The Court has examined the financial statements of the European Monitoring Centre for Drugs and Drug Addiction for the financial year ended 31 December 1999. 
Revisionsrtten har granskat rsredovisningen fr Europeiska centrumet fr kontroll av narkotika och narkotikamissbruk fr det budgetr som avslutades den 31 december 1999.
In accordance with Article 11(8) of Council Regulation (EEC) No 302/93, the budget was implemented on the responsibility of the 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 stipulated in 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).
By means of this audit, the Court obtained a reasonable basis for the opinion expressed below. 4. This examination has enabled the Court to obtain reasonable assurance that the annual accounts for the financial year ended 31 December 1999 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 grund fr uttalandet nedan. 4. Genom denna granskning har revisionsrtten 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.
Without calling into question the audit opinion expressed in paragraph 4, the Court would, however, like to draw attention to the situations described in paragraph 9. 
Utan att detta pverkar revisionsuttalandet i punkt 4 vill revisionsrtten emellertid rikta uppmrksamheten mot de omstndigheter som beskrivs i punkt 9.
MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN MONITORING CENTRE FOR DRUGS AND DRUG ADDICTION (EMCDDA Ń LISBON) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 1999 Analysis of the budgetary implementation 6. 
HUVUDSAKLIGA IAKTTAGELSER OM BUDGETGENOMF RANDET F R EUROPEISKA CENTRUMET F R KONTROLL AV NARKOTIKA OCH NARKOTIKAMISSBRUK (LISSABON) F R DET BUDGETR SOM AVSLUTADES DEN 31 DECEMBER 1999 Analys av budgetgenomfrandet 6.
The amount of final appropriations granted to the Centre for the financial year 1999 was 8,2 million euro, as against 7,6 mil-(1) OJ L 36, 12.2.1993, p. 6. 
De slutliga anslag som tilldelades centrumet fr budgetret 1999 uppgick till 8,2 miljoner euro, att jmfra med 7,6 miljoner (1) EGT L 36, 12.2.1993, s. 6.
(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 1999 were drawn up on 13 March 2000 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 1998 upprttats den 13 mars 2000 och drefter verlmnats till centrumets styrelse, kommissionen och revisionsrtten.
These accounts were received by the Court on 16 March 2000. 
Revisionsrtten erhll rkenskaperna den 16 mars 2000.
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.
7. lion euro in 1998, i.e. an 8 % increase. Commitments against these appropriations totalled 7,8 million euro; of this amount, 5,6 million euro (71 %) were paid and 2,2 million euro (27 %) were carried over to the following financial year. 
7. euro 1998, vilket innebr en kning med 8 %. tagandena fr dessa anslag uppgick till 7,8 miljoner euro, varav 5,6 miljoner euro, eller 71 %, betalades och 2,2 miljoner euro, eller 27 %, verfrdes till fljande budgetr.
The bulk of the carry-overs, 1,8million euro, concerned the CentreŐs operational expenditure (Title III of the budget Ń see also paragraphs 13 and 14 below). 
Strre delen av verfringarna, 1,8 miljoner euro, avser centrumets driftsutgifter (Avdelning III i budgeten Đ se ven punkterna 13 och 14 nedan).
Of the 2,4 million euro in commitments carried over from 1998, 2,1 million euro (87 %) were used. Budgetary accounting system 8. 
De taganden p 2,4 miljoner euro som verfrdes frn 1998 har utnyttjats till ett belopp av 2,1 miljoner euro, dvs. till 87 %.
In 1999, the Centre introduced the SI2 system but continued to use its former system, based on a spreadsheet, on account of the problems encountered with the implementation of S12. 
1999 infrde centrumet systemet SI2, men p grund av svrigheter i samband med anvndningen av systemet fortsatte centrumet samtidigt att utnyttja sitt gamla system som baserade sig p ett kalkylprogram.
The EMCDDA should continue its efforts to make the S12 system completely operational so that it has a single, integrated system for keeping its accounts. 
Centrumet br fortstta sina anstrngningar fr att gra systemet SI2 fullt operationsdugligt fr att p detta stt frfoga ver ett enda integrerat redovisningssystem.
General accounts 9. 
Allmnna rkenskaper 9.
A debit balance of 149 321,60 euro dating back to the financial years 1996, 1997 and 1998 was regularised by charging it to the outturn. 
Ett debetsaldo p 149 321,60 euro som hade sitt ursprung i budgetren 1996, 1997 och 1998 reglerades genom att beloppet avskrevs mot resultatet.
The origin of these balances and the corresponding banking movements could be traced back in the accounts. 
Ursprunget fr dessa saldon och motsvarande bankrrelser kunde spras i rkenskaperna.
The transactions were not, however, always backed up by the supporting documents which would have enabled the underlying transactions to be identified. 
Transaktionerna bekrftas emellertid inte alltid av verifierande underlag som skulle mjliggra en identifiering av de underliggande transaktionerna.
This was the case for approximately 32 000 euro. 
Detta r fallet fr cirka 32 000 euro.
The CentreŐs procedures and internal control system should be strengthened to prevent similar situations from recurring. 
Centrumets frfaranden och internkontrollsystem br strkas fr att frhindra att liknande situationer teruppstr.
Booking of VAT 10. 
Bokfring av moms 10.
Until December 1998, the general Financial Regulation stipulated that expenditure was to be booked inclusive of VAT, as the latter, once refunded, could be reused. 
Till och med december 1998 freskrevs i den allmnna budgetfrordningen att utgifterna skulle tas upp inklusive moms. Denna kunde efter terbetalning anvndas p nytt.
Since then (4), the general Financial Regulation has laid down that expenditure must be charged exclusive of VAT. 
Sedan dess (4) freskriver den allmnna budgetfrordningen att utgifterna skall bokfras exklusive moms.
The Court invites the Centre to incorporate these new provisions into its own rules. 
Revisionsrtten uppmanar centrumet att infrliva dessa nya bestmmelser i sina egna regler.
4 ( ) 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). 
4 ( ) Se artikel 27.2a i budgetfrordningen fr Europeiska gemenskapernas allmnna budget, ssom ndrad genom rdets frordning (EG, EKSG, Euratom) nr 2548/98 av den 23 november 1998 (EGT L 320, 28.11.1998, s.
27.12.2000 EN Official Journal of the European Communities C 373/47 Imprest account 11. 
27.12.2000 SV Europeiska gemenskapernas officiella tidning C 373/47 Frskottskontot 11.
In 1999, 1,4 million euro in payments were made via the imprest account, which represents 26 % of the total payments for the financial year. 
De betalningar som effektuerades via frskottskontot 1999 uppgick till 1,4 miljoner euro, dvs. 26 % av det totala beloppet fr betalningarna under budgetret.
Acquisition of goods and services in the field of data processing 12. 
Kp av varor och tjnster p omrdet fr databehandling 12.
An examination of the contracts for the supply of goods and services in the field of data processing has revealed certain shortcomings: products were purchased without consulting the informatics department and they did not meet the required specifications. 
Granskningen av avtal om varor och tjnster p omrdet fr databehandling har visat p vissa brister: produkter har kpts utan att dataavdelningen har tillfrgats och produkterna stmde inte verens med kravspecifikationerna.
Data-processing projects should not proceed, and the corresponding purchase decisions should not be approved, until the informatics department has been consulted and all the projects should be run by a person who is suitably qualified. 
Alla projekt avseende databehandling, liksom beslut om kp i anslutning till dessa, borde vara freml fr yttrande frn dataavdelningen och frvaltas av en ansvarig tjnsteman med ndvndiga kvalifikationer.
Management of the contracts with the national centres Financial implementation 13. 
Frvaltning av avtal med de nationella centrumen Finansiellt genomfrande 13.
In order to help achieve the CentreŐs aims, virtually half of the operational expenditure is devoted to financing national centres (one per Member State). 
Fr att bidra till genomfrandet av centrumets ml avstts ungefr hlften av driftsutgifterna till finansiering av nationella centrum (ett per medlemsstat).
In 1999, the Centre agreed contracts with these centres worth 1,8 million euro, with 1,5 million euro going to direct support contracts (100 000 euro per centre) and 0,3 million euro to supplementary contracts. 
1999 ingick centrumet avtal med centrumen till ett belopp av 1,8 miljoner euro, varav 1,5 miljoner euro fr avtal om direkt std (100 000 euro per centrum) och 0,3 miljoner euro fr kompletterande avtal.
The basic contracts were made at the beginning of the year and payments of at least 1,2 million euro (i.e. 80 %) ought to have been made for them by the end of the year. 
Grundavtalen ingicks i brjan av ret och skulle ha reglerats till ett belopp av minst 1,2 miljoner euro (dvs. 80 %) i slutet av ret.
In practice, only 0,95 million euro, i.e. 63 %, had been paid out under these contracts by the year-end. Of the other contracts, involving a sum of 0,3 million euro, 17 % of the total value was paid. 
I praktiken reglerades de till ett belopp av 0,95 miljoner euro, dvs. till 63 %. vriga avtal, fr vilka beloppet uppgick till 0,3 miljoner euro, reglerades till 17 %.
Overall, the Centre had to carry over 0,8 million euro of the 1,8 million euro committed for the national centres. 
Totalt mste centrumet verfra 0,8 miljoner euro av de 1,8 miljoner euro i taganden som gjorts till frmn fr centrumen.
Underutilisation of appropriations on this scale points to shortcomings in the CentreŐs monitoring of its annual work programme. 
Det omfattande underutnyttjandet av anslag visar p svagheter i centrumets uppfljning av sitt rsprogram.
The Centre, in conjunction with the national centres, ought to improve the way it monitors the measures which are financed so as to minimise carry-overs of appropriations and thus ensure stricter adhesion to the principle of annuality. Contractual provisions 15. 
Centrumet borde i samarbete med de nationella centrumen frbttra uppfljningen av de finansierade tgrderna i syfte att minska verfringarna av anslag och p s stt bttre efterleva ettrighetsprincipen. Avtalsbestmmelser 15.
The contracts agreed by the Centre make no provision for subcontracting, and yet one of the national centres has used such arrangements. 
Trots att de avtal som ingtts av centrumet inte freskriver ngon mjlighet till utlggande p underentreprenad har ett nationellt centrum anvnt sig av detta tillvgagngsstt.
In view of the nature of some of the work, subcontracting may offer an effective solution, but its use should be subject to the prior authorisation of the Centre. 
Med tanke p karaktren hos vissa arbeten kan utlggande p underentreprenad vara en effektiv lsning, som dock br godknnas av centrumet i frvg.
When determining certain costs, it may be useful to apply standard ratios in order to make the cost evaluation easier for the contractors. 
Anvndningen av standardkvoter vid faststllandet av vissa kostnader kan vara lmplig fr att frenkla avtalsparternas utvrdering.
Nature and checking of the national co-financing 17. 
Utformning och kontroll av nationell samfinansiering 17.