natgillin/translations-raw huggingface dataset:
MAIN OBSERVATIONS CONCERNING FINANCIAL MANAGEMENT Implementation of the budget 6. 
HUVUDSAKLIGA IAKTTAGELSER OM DEN EKONOMISKA F RVALTNINGEN Budgetgenomfrandet 6.
The AgencyŐs budgetary appropriations are managed as non-differentiated appropriations. 
Byrns budgetanslag frvaltas inom ramen fr differentierade anslag.
In order to achieve its objec-(1) OJ L 306, 7.12.2000, p. 
Fr genomfrandet av sina ml erhller byrn bidrag (1) EGT L 306, 7.12.2000, s.
(2) As required under Article 8 of Council Regulation (EC) No 2667/2000, the accounts for all the AgencyŐs revenue and expenditure for the financial year 2001 were drawn up on 29 March 2002 to be forwarded to the AgencyŐs Management Board, the European Parliament, the Commission and the Court of Auditors. 
(2) Som freskrivs i artikel 8 i rdets frordning (EG) nr 2667/2000 upprttades rkenskaperna fr byrns samtliga inkomster och utgifter fr budgetret 2001 den 29 mars 2002 och verlmnades drefter till byrns styrelse, Europaparlamentet, kommissionen och revisionsrtten.
The final corrected version of these accounts was drawn up on 4 October 2002 and received by the Court on 7 October 2002. 
En korrigerad version av rkenskaperna upprttades den 4 oktober 2002 och erhlls av revisionsrtten den 7 oktober 2002.
A summarised version of the financial statements is presented in the tables annexed to this report. tives,theAgencyreceivesasubsidyfromtheCommissioninthe form of non-differentiated appropriations, of which a maximum percentage may be used to cover administrative and staff expenditure. 
En sammanfattning av rsredovisningen finns i de tabeller som bifogas denna rapport. frn kommissionen i form av differentierade anslag varav hgst en faststlld procentandel fr anvndas fr att tcka utgifter fr personal och administration.
The Agency became operational at the beginning of 2000. One of the main features of the year 2001 was that the Agency extended its activity to the Republic of Serbia and the Republic of Montenegro. 
Byrn inledde sin verksamhet i brjan av 2000. r 2001 karaktriseras av att byrns verksamhet utvidgades till Serbien och Montenegro.
Table 1 (3) shows the implementation of the appropriations for the financial year 2001. 
Budgetgenomfrandet fr r 2001 terges i tabell 1 (3).
The appropriations entered in the budget for the financial year 2001 amounted to 410,6 million euro. 
Fr budgetret 2001 var de budgeterade anslagen 410,6 miljoner euro.
In reality, after taking into account 0,6 million euro in counterpart funds, which were not entered in the budget, the appropriations available for expenditure in the 2001 financial year came to 411,2 million euro. 
Det anslagsbelopp som fanns disponibelt fr utgifter under budgetret 2001 uppgick i praktiken till 411,2 miljoner euro, inbegripet ett belopp p 0,6 miljoner euro som motsvarar motpartsmedel som inte tagits upp i budgeten.
The Agency had an outstanding balance of 411,6 million euro to be committed against appropriations granted by the Commission in 2000. 
Byrn frfogade ver 411,6 miljoner euro som terstod av de anslag kommissionen beviljat 2000 och fr vilka taganden kunde gras.
This amount included an estimate of the appropriations required to continue the programmes of assistance to Serbia managed by the Commission. 
I detta belopp ingick en uppskattning av anslagen fr fullfljandet av bistndsprogram fr Serbien som frvaltades av kommissionen.
More precise estimates by the Agency led to its cancellation of 120,7 million euro of the appropriations related to these programmes. 
Efter mer exakta berkningar drog byrn tillbaka ett belopp p 120,7 miljoner euro fr dessa program.
In addition, the Agency also had to incorporate into this system the financial data relating to numerous projects which had previously been managed by the Commission. 
Byrn var ven tvungen att fra in finansiella uppgifter i detta system avseende projekt som hittills administrerats av kommissionen.
The Agency took the accumulated values for the projects as its basis for the purpose of incorporating the existing data into the SI2 system. Because of this, it is not always possible, in the SI2 context, to identify the original financial year of the appropriations used and, in the case of the payments made in 2001 for the projects initiated by the Commission, to distinguish between those payments made by the Agency and those made by the Commission. 
Drfr r det inte alltid mjligt i SI2 att faststlla frn vilket budgetr de utnyttjade anslagen kommer och, nr det gller betalningar som skett under 2001 fr projekt som inletts av kommissionen, att skilja mellan dem som genomfrts av byrn och dem som genomfrts av kommissionen. ven om revisionsrtten lyckades uppn en rimlig skerhet om de underliggande uppgifternas tillfrlitlighet mste man, fr att f en exakt bild av budgetgenomfrandet, anvnda andra hjlpmedel som tagits fram utifrn kalkylblad och som r svra att anvnda.
The Agency should reduce or even eliminate the necessity of resorting to these tools, which have a definite inherent risk of error. 
Byrn br minska eller avskaffa behovet av att anvnda denna typ av hjlpmedel, eftersom de medfr en icke frsumbar inneboende risk fr fel.
Drawing up the financial statements 11. 
Upprttandet av rsredovisningen 11.
The financial statements sent by the Agency on 29 March 2002 contained errors. 
Den rsredovisning som byrn versnde den 29 mars 2002 innehll fel som har ppekats fr byrn.
These were pointed out to the 3 ( ) It should be noted that the allocated appropriations include 65,9 million euro in appropriations not used by TAFKO. 
En ndrad version 3 ( ) Det br noteras att i de beviljade anslagen ingr 65,9 miljoner euro i anslag som inte utnyttjats av TAFKO.
27.12.2002 EN Official Journal of the European Communities C 326/3 Agency and an amended version was sent on 4 October 2002. 
27.12.2002 SV Europeiska gemenskapernas officiella tidning C 326/3 sndes den 4 oktober 2002.
The CourtŐs opinion concerns the revised versions of the revenue and expenditure account and balance sheet, which are shown in summary form in Tables 2 and 3. 
Revisionsrttens uttalande avser den ndrade versionen av inkomst-och utgiftsredovisningen och balansrkningen, vilka presenteras i sammanfattning i tabell 2 och 3.
12. In 2001, each Agency establishment kept its own accounts. 
12. r 2001 hade varje verksamhetsort sina egna rkenskaper.
Reconciliations should have been made regularly to ensure that these accounts were consistent with the central accounts. 
Man borde ha gjort regelbundna avstmningar fr att skerstlla att dessa verensstmmer med den centrala bokfringen.
In addition, the Agency continued to use spreadsheets for the purpose of keeping its general accounts, with all the risks that this entails. 
Byrn fortsatte ven att anvnda kalkylprogram fr sin allmnna bokfring, med alla risker som detta innebr.
The difficult environment in which the Agency operates meant that a financial controller could not be appointed by the Commission during the first half of 2001. 
De besvrliga omstndigheter under vilka byrn arbetar innebar att kommissionen inte kunde utse en controller under det frsta halvret 2001.
At the CommissionŐs request, on 26 July 2001, a contract (1) lasting 15 months was signed with an expert by private treaty to provide technical assistance to the departments of the presidency of the Federal Republic of Yugoslavia. 
P kommissionens begran undertecknades den 26 juli 2001 genom privat verenskommelse ett avtal p 15 mnader (1) med en expert, om lmnande av tekniskt bistnd till avdelningar vid Frbundsrepubliken Jugoslaviens presidentmbete.
Despite the principle of recruiting an expert having been agreed in late 2000, the latter had been recruited without an invitation to tender on grounds of urgency. 
Principen att anstlla en expert hade godknts i slutet av 2000, men denne rekryterades utan anbudsinfordran, med motiveringen att situationen var brdskande.
The contract was also partly retroactive in nature, since the expert had begun working two months prior to contract signature. 
Vidare hade avtalet delvis retroaktiv verkan eftersom experten inledde sitt arbete tv mnader innan avtalet undertecknades.
The housing programme 16. 
Programmet fr bostder 16.
One of the priorities ascribed to the Agency concerns the repair or rebuilding of housing damaged during the hostilities, especially amongst the poorest sections of the population. 
En av de prioriterade uppgifter som byrn anvisats gller att reparera eller teruppbygga bostder som skadats vid stridig-heterna, och d srskilt bostder fr den del av befolkningen som har det smst stllt.
The Court has analysed the results achieved as a result of implementing this action in 2000 (Table 4 sets out the principal related data). 
Revisionsrtten har analyserat de resultat som uppntts genom att denna tgrd genomfrdes under 2000 (i tabell 4 lmnas de viktigaste upplysningarna om tgrden).
Although the total number of houses rebuilt exceeded the target initially set by 4 %, the breakdown of these houses in accordance with the type of work to be carried out diverges considerably from that envisaged in the contracts and subsequent amendments. 
Det totala antalet reparerade bostder versteg visserligen det ursprungliga mlet med 4 %, men uppdelningen av dem efter vilken typ av arbete som skall utfras avviker i hg grad frn den frdelning som frutsgs enligt avtalen och avtalsndringarna.
Such information should prompt the Agency to look into ways of improving the selection of the work to be carried out, so that genuine needs are met more effectively. 
Dessa uppgifter br ge byrn anledning att reflektera ver hur urvalet av det arbete som skall gras kan frbttras fr att bttre uppfylla de verkliga behoven.
1 ( ) Contract 01/06/009. 
1 ( ) Avtal 01/06/009.
FOLLOW-UP OF PREVIOUS OBSERVATIONS CONCERNING THE AGENCYŐS EFFICIENCY 17. 
UPPF LJNING AV TIDIGARE IAKTTAGELSER OM BYRNS EFFEKTIVITET 17.
In its Annual Report concerning the financial year 2000 (2), the Court analysed various aspects of the AgencyŐs efficiency and the sustainability of both the actions it finances in Kosovo and their impact. 
I rsrapporten fr budgetret 2000 (2) analyserade revisionsrtten olika aspekter av byrns effektivitet liksom varaktigheten av de tgrder som finansieras i Kosovo och tgrdernas effekter.
From the point of view of efficiency, the Agency has been able to maintain a high level of commitments and payments, whilst keeping staff and operating costs low by pursuing its policy of reducing the advances paid to its contractors, but paying them promptly once work has been completed. 
Nr det gller effektiviteten har byrn kunnat upprtthlla en hg niv av taganden och betalningar samtidigt som kostnaderna fr personal och administration har hllits p en lg niv, och man har kunnat hlla fast vid policyn att minska frskotten till avtalsparterna i utbyte mot att betalningsfrfarandena varit snabba nr arbetena vl avslutats.
In line with the recommendation made by the Court (3), the Agency continued to focus its efforts on areas deemed to be priority areas. 
I enlighet med revisionsrttens rekommendation (3) har byrn fortsatt att koncentrera insatserna till omrden som bedms vara prioriterade.
As of 2001, emphasis was placed on institutional measures (4). 
Frn 2001 har tyngdpunkten lagts p tgrder av institutionell karaktr (4).
A second recommendation (5) made by the Court was that the frequency of the meetings of the Governing Board should be reduced, because of the extra workload and administrative costs these incurred. 
Revisionsrttens andra rekommendation (5) gllde en minskning av antalet styrelsemten p grund av byrns arbetsbelastning och de administrativa kostnader dessa mten innebr fr byrn.
This has been done and no unfavourable consequences were experienced as a result. 
Mtesfrekvensen har allts snkts vilket inte verkar ha medfrt ngra negativa konsekvenser.
A third and final recommendation (6) concerned the measures to be taken to assure the sustainability of actions financed by the EU. 
En tredje och sista rekommendation (6) gllde vilka tgrder som skall vidtas fr att skerstlla varaktigheten av de tgrder som finansieras av gemenskapen.
To this end, the Commission, in cooperation with the United Nations Organisation, prepared action plans for five key sectors (7). 
Kommissionen har i detta syfte tillsammans med Frenta nationerna utarbetat handlingsplaner fr fem nyckelsektorer (7).
At the end of 2001, it decided that the actions plans would now include objectives and performance indicators. 
I slutet av 2001 beslutades att handlingsplanerna i fortsttningen skall innehlla mlsttningar och resultatindikatorer.
The European office of the United Nations Interim Administration Mission in Kosovo (8) monitors the implementation of these plans by means of quarterly reports. 
Den europeiska pelaren av Frenta nationernas uppdrag i Kosovo (8) vervakar genom kvartalsrapporter hur dessa planer genomfrs.
The Commission should continue to develop and intensify its cooperation with the United Nations Organisation for the purpose of monitoring and evaluating the programmes and thus ensuring the sustainability of their impact. 
Kommissionen br fortstta att utveckla och intensifiera samarbetet med Frenta nationerna nr det gller uppfljningen och utvrderingen av programmen fr att skerstlla att programmens effekter blir varaktiga.
An evaluation unit has (2) (3) 4 () 5 () 6 () 7 (8) ( ) OJ C 355, 13.12.2001, paragraph 21 onwards. 
Trots detta saknas en vergripande plan fr uppfljning som skerstller att samtliga projekt (2) EGT C 355, 13.12.2001, punkt 21 och fljande.
Energy, transport, enterprise development, water and health. The United Nations Interim Administration Mission in Kosovo is organised into four offices: Ôjustice and policeŐ, Ôcivil administrationŐ, Ôdemocratisation and institutional measuresŐ and Ôeconomic developmentŐ, that latter of which is managed by the European Union. 
(8) Energi, transporter, fretagsutveckling, vatten och hlsa. () Frenta nationernas interimistiska uppdrag i Kosovo r organiserat i fyra pelare: rttsvsende och polisvsende, civil administration, demokratisering och institutionella tgrder, samt ekonomisk utveckling.
C 326/4 EN Official Journal of the European Communities 27.12.2002 been set up and has issued its first evaluation reports. 
C 326/4 SV Europeiska gemenskapernas officiella tidning 27.12.2002 fljs upp systematiskt.
With regard to infrastructure, particularly transport infrastructure, the results achieved may be deemed satisfactory. 
Betrffande infrastrukturer, och d srskilt transporter, fr de resultat som uppntts anses vara tillfredsstllande.
Over the 1999-2001 period, the energy sector received aid amounting to 287,5 million euro, 74 million euro of which were for financing imports. 
Fr perioden 1999Đ2001 mottog energisektorn cirka 287,5 miljoner euro i std, varav 74 miljoner euro fr finansiering av import.
In this connection, the United Nations Mission in Kosovo has estimated the investments that are still needed at 200 million euro. 
Frenta Nationernas uppdrag i Kosovo berknar att de investeringar som fortfarande krvs inom denna sektor kommer att kosta cirka 200 miljoner euro.
The Commission has decided to reduce its aid to the Ôenergy sectorŐ. 
Kommissionen har beslutat att minska stdet till energisektorn.
Aid to this sector is to be concentrated on accompanying measures, which are introduced all too slowly, especially as regards debt collection. 
Stdet till denna sektor br koncentreras p kompletterande tgrder som krver lng tid fr att infras, till exempel vad gller indrivningen av fakturor.
According to statistics drawn up by the United Nations Interim Administration Mission in Kosovo in December 2001, only 62 % of electricity supplies are invoiced and only 28 % of invoices are actually paid; on an annual basis, the difference between the value of the electricity supplied and that of the revenue collected is estimated at some 100 million euro. 
Enligt statistik som togs fram i december 2001 av Frenta nationernas interimistiska uppdrag i Kosovo faktureras endast 62 % av den elektricitet som levereras och i realiteten betalas 28 %. P rsbasis berknas skillnaden mellan vrdet av levererad elektricitet och uppburna inkomster uppg till omkring 100 miljoner euro.
A shortfall of this nature is unacceptable and increased efforts to ensure that revenue is collected properly would considerably reduce the need for external financing in the energy sector. 
Sdana avvikelser kan inte accepteras och ytterligare anstrngningar fr att stadkomma en fungerande uppbrd av inkomsterna skulle i hg grad minska energisektorns behov av extern finansiering.
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 24 October 2002. 
Denna rapport har antagits av revisionsrtten vid dess sammantrde i Luxemburg den 24 oktober 2002.
27.12.2002 EN Official Journal of the European Communities C 326/5 Source of revenue Revenue received Allocation of expenditure available committed paid carried cancelled over balance to be committed commitments car-paid cancelled commitments outstanding Revenue Expenditure Appropriations for the financial year Revenue entered in the final budget for the financial year Appropriations carried over from the previous financial year Commission subsidy 405,6 447,4 Title I Staff 15,1 13,8 13,4 0,3 Ń 1,4 ried over 0,1 0,1 1,7 1,4 0,0 Ń Other subsidies 2,5 0,1 Title II Administration 8,9 7,1 5,9 1,2 Ń 1,8 0,2 Ń Financial revenue 2,5 2,9 Title III Operating activities 387,2 411,2 264,1 285,0 140,9 159,6 123,6 0,2 125,4 0,2 122,9 126,0 119,7 88,7 121,5 90,2 3,9 27,1 4,1 27,1 Total 410,6 450,4 Total (1) Commitment appropriations carried over from 2000 411,6 822,8 240,1 525,1 187,0 346,7 53,0 120,7 50,8 176,8 Ń Ń 121,5 90,2 Ń Ń 4,1 27,1 Total 2000 and 2001 178,4 120,9 (1) Amount entered in the budget for the financial year 2001, to which was added the 0,6 million euro not taken into account in the budget (see paragraph 7). 
27.12.2002 SV Europeiska gemenskapernas officiella tidning C 326/5 Inkomsternas ursprung Faktiska inkomster Utgiftsfrdelning disponibla taganden betalda verfrda frfallna saldo fr vilket taganden skall gras taganden som betalda frfallna utestende taganden Inkomster Utgifter Inkomster i den slutliga budgeten fr budgetret Budgetrets anslag Anslag som verfrts frn det fregende budgetret Bidrag frn kommissionen 405,6 447,4 Avdelning I Personal 15,1 13,8 13,4 0,3 Ń 1,4 Ń 1,8 0,2 122,9 0,1 0,1 0,0 Ń vriga bidrag 2,5 0,1 Avdelning II Administration 8,9 7,1 5,9 1,2 1,7 1,4 0,2 Ń Finansiella inkomster 2,5 2,9 Avdelning III Driftsutgifter 387,2 264,1 285,0 140,9 159,6 123,6 125,4 119,7 88,7 3,9 27,1 121,5 90,2 4,1 27,1 Totalt 410,6 450,4 Totalt 411,2 (1) 0,2 126,0 (1) Det belopp som togs upp i budgeten fr 2001 plus ett belopp p 0,6 miljoner euro som inte ingick i detta (se punkt 7).
Table 1 Implementation of the budget for the financial year 2001 (Mio EUR) C 326/6 EN Official Journal of the European Communities Table 2 Revenue and expenditure for the financial years 2001 and 2000 27.12.2002 (1 000 EUR) 2000 257 933 680 175 258 788 4 633 131 2 077 1 670 139 786 119 733 268 030 Đ 9 241 0 Đ 26 861 0 0 334 Đ 35 768 Revenue received during the financial year Commission subsidy Financial revenue Miscellaneous revenue Counterpart funds Budgetary expenditure for the financial year Staff Ń Title I of the budget Payments Appropriations carried over Administration Ń Title II of the budget Payments Appropriations carried over Operating activities Ń Title III of the budget Payments Balance of the appropriations available for commitments Appropriations automatically carried forward to 2002 Outturn for the financial year (a-b) (1) Balance carried over from the previous financial year Payments on behalf of the Commission (TAFKO) Cancellation of payment appropriations for 2000 Appropriations carried over from 2000 which lapsed (Titles I and II) Exchange-rate differences Total revenue (a) 2001 517 633 (2) 2 915 135 5 787 526 469 13 418 337 5 908 1 217 140 309 187 036 176 863 525 088 1 381 Đ 35 768 Đ 70 050 31 061 254 Đ 5 Đ 73 127 Total expenditure (b) Balance for the financial year (1)Thenegativebalanceoftheoutturnandowncapitaldoesnotconstitutealossofcapital.ItarisesfromtheapplicationoftheFinancialRegulationconcerningrevenue(only revenue collected) and expenditure (payments plus appropriations carried over). 
C 326/6 SV Europeiska gemenskapernas officiella tidning 27.12.2002 Tabell 2 Inkomst-och utgiftsredovisning fr budgetren 2001 och 2000 Inkomster under budgetret Bidrag frn kommissionen Finansiella inkomster Diverse inkomster Motpartsmedel Budgetutgifter under budgetret Personal Đ avdelning I i budgeten Betalningar verfrda anslag Administration Đ avdelning II i budgeten Betalningar verfrda anslag Drift Đ avdelning III i budgeten Betalningar Saldo fr anslag tillgngliga fr taganden Anslag som verfrts automatiskt till 2002 Budgetrets resultat (a-b) (1) Saldo som verfrts frn det fregende budgetret Betalningar fr kommissionens rkning (TAFKO) Betalningsbemyndiganden frn 2000 som frfallit verfrda anslag frn 2000 som frfallit (avdelning I och II) Kursskillnader Totalt inkomster (a) 2001 517 633 (2) 2 915 135 5 787 526 469 13 418 337 5 908 1 217 140 309 187 036 176 863 525 088 1 381 Đ 35 768 Đ 70 050 31 061 254 Đ 5 Đ 73 127 (1 000 euro) 2000 257 933 680 175 258 788 4 633 131 2 077 1 670 139 786 119 733 268 030 Đ 9 241 0 Đ 26 861 0 0 334 Đ 35 768 Totalt utgifter (b) Budgetrets saldo (1) Det negativa saldot fr resultat och eget kapital innebr ingen kapitalfrlust, utan fljer av tillmpningen av budgetfrordningen betrffande inkomster (enbart inkasserade) och utgifter (betalningar + verfrda anslag).
(2) Includes 70 050 278 euro received for payment against commitments previously entered into by the Commission. The Agency is responsible for the management of the payments. 
(2) Varav 70 050 278 euro som erhllits fr att betala taganden som tidigare ingtts av kommissionen och dr frvaltningen av betalningarna verlmnats till byrn.
Source: Data compiled by the Agency. These tables summarise the data supplied by the Agency in its own financial statements. 
Klla: Uppgifter frn byrn Đ Dessa tabeller redogr i sammanfattning fr de uppgifter som byrn framlagt i sin rsredovisning.