natgillin/translations-raw huggingface dataset:
This report is addressed to the European Parliament and to the Council, in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (1). 
Denna rapport riktas till Europaparlamentet och rdet, i enlighet med artikel 185.2 i rdets frordning (EG, Euratom) nr 1605/2002 (1).
The Court has examined the financial statements of the European Foundation for the Improvement of Living and Working Conditions for the financial year ended 31 December 2002. 
Revisionsrtten har granskat rsredovisningen fr Europeiska fonden fr frbttring av levnads-och arbetsvillkor (nedan kallad ÓfondenÓ) fr det budgetr som slutade den 31 december 2002.
In accordance with Article 18 of Council Regulation (EEC) No 1417/ 76 (2), as amended by Article 1(16) of Council Regulation (EEC) No 1949/93 (3), the FoundationŐs budget was implemented under the responsibility of its Administrative Board. 
I enlighet med artikel 18 i rdets frordning (EEG) nr 1417/ 76 (2), ndrad genom artikel 1.16 i rdets frordning (EEG) nr 1949/ 93 (3), har fondens budget genomfrts under styrelsens ansvar.
This responsibility includes the drawing-up and presentation of the financial statements (4), in accordance with the internal financial provisions provided for by Articles 65 to 68 of Council Regulation (EEC) No 1417/76, as amended by Article 1(52) to (55) of Council Regulation (EEC) No 1949/93. 
Detta ansvar innefattar upprttandet och framlggandet av rsredovisningen (4) i enlighet med de interna finansiella bestmmelserna enligt artiklarna 65Đ68 i rdets frordning (EEG) nr 1417/ 76, ndrade genom artikel 1.52Đ1.55 i rdets frordning (EEG) nr 1949/93.
This examination has allowed the Court to obtain reasonable assurance that the accounts for the financial year ended 31 December 2002 are reliable and that the underlying operations are, taken as a whole, 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 2002 r tillfrlitliga och att de underliggande transaktionerna som helhet r lagliga och korrekta.
(4) As required pursuant to Article 16 of Council Regulation (EEC) No 1365/75, as amended by Regulation (EEC) No 1947/93, the accounts for all the FoundationŐs revenue and expenditure for the financial year 2002 were drawn up on 23 September 2003 and forwarded to the Court of Auditors. These accounts were received by the Court on 29 September 2003. 
(4) Som freskrivs i artikel 16 i rdets frordning (EEG) nr 1365/75, ndrad genom rdets frordning (EEG) nr 1947/93, har rkenskaperna fr fondens samtliga inkomster och utgifter fr budgetret 2002 upprttats den 23 september 2003 och drefter verlmnats till revisionsrtten som mottog dem den 29 september 2003.
A summarised version of the financial statements is presented in the tables annexed to this report. 
En sammanfattning av rsredovisningen finns i de tabeller som bifogats denna rapport.
The Foundation was set up in 1975 to contribute towards the planning and establishment of better living and working conditions throughout the European Union (5). 
Fonden inrttades 1975 fr att bidra till planering och frverkligande av bttre levnads-och arbetsvillkor inom Europeiska unionen (5).
The Foundation has a network of experts throughout Europe, to which it delegates research work, including, for example, producing assessments of the current situation in the individual countries, drawing up case studies and national reports and carrying out surveys. 
Fonden har ett ntverk av experter ver hela Europa till vilka forskning delegeras, till exempel utvrdering av den aktuella situationen i lnderna, fallstudier och enktunderskningar, samt sammanstllningar av nationella rapporter.
The appropriations committed for the financial year 2002 amounted to 17,3 million euro, of which 13,3 million resulted in payments and 4 million were carried over. The carryovers represented nearly 50 % of the yearŐs commitments for operational activities (Title III). 
Av anslagen fr budgetret 2002 har taganden ingtts fr 17,3 miljoner euro, betalningar gjorts fr 13,3 miljoner euro och 4 miljoner euro har verfrts. verfringarna utgr nstan 50 % av rets taganden fr drift (avdelning III).
The large amount of carryovers relating to operational activities shows that the Foundation needs to monitor and programme them better. Financial statements 8. 
Omfattningen av dessa verfringar visar att fonden behver frbttra planeringen och uppfljningen av verksamheten. rsredovisning 8.
The revenue and expenditure account and the balance sheet published by the Foundation in its activity report for the financial year 2002 are presented in summary form in Tables 2 and 3. 
Den inkomst-och utgiftsredovisning och balansrkning som fonden offentliggr i sin verksamhetsrapport fr 2002 terges i sammanfattning i tabellerna 2 och 3.
The Foundation does not have an integrated system for monitoring fixed assets and calculating depreciation. 
Fonden har inte ngot integrerat system fr att flja upp anlggningstillgngar och berkna avskrivningar.
It uses two separate databases, which are managed by two different departments. 
Man anvnder tv olika databaser som skts av olika avdelningar.
(5) Council Regulation (EEC) No 1365/75 of 26 May 1975. 
(5) Rdets frordning (EEG) nr 1365/75 av den 26 maj 1975.
30.12.2003 EN Official Journal of the European Union C 319/57 Underlying transactions 10. Article 46(c) of the FoundationŐs Financial Regulation provides for the possibility of concluding contracts with suppliers by private treaty where the tender procedure is unsuccessful. 
30.12.2003 SV Europeiska unionens officiella tidning C 319/57 Underliggande transaktioner D anbudsfrfarandet fr dessa tv partier inte ledde till ngot avtal, tilldelades de genom direkt verenskommelse fr 53 500 10.
As the call for tenders produced no results, they were allocated by private treaty for 53 500 and 86 000 euro respectively. 
Genom artikel 46c i fondens budgetfrordning ges mj-respektive 86 000 euro.
The Court suggests that the Foundation should improve the transparency of its procedures by specifying more clearly the conditions on the basis of which it makes use of the tender procedure. 
Fr att frbttra insynen i dessa frfaran-lighet att gra en direkt verenskommelse med en leverantr nr den uppmanar revisionsrtten fonden att tydligare ange de villkor anbudsfrfarandet r resultatlst.
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 15 and 16 October 2003. 
Denna rapport har antagits av revisionsrtten vid dess sammantrde i Luxemburg den 15 och 16 oktober 2003.
C 319/58 EN Official Journal of the European Union 30.12.2003 Origin of revenue Revenue received Allocation of expenditure committed carried over outstanding commitments paid appro-commit- priations ted paid carried over cancelled Revenue Expenditure Revenue entered in the final budget for the financial year Appropriations in the final budget Appropriations carried over from the previous financial year Available appropriations (2002 budget and financial year 2001) Community subsidies 17,1 16,5 Title I Staff 9,4 9,3 9,1 0,2 0,1 0,2 0,2 0,7 0,0 0,2 0,2 0,0 9,6 9,5 9,3 0,0 1,8 1,8 1,1 0,2 0,1 0,7 0,0 Other subsidies 0,0 0,0 Title II Administration 1,6 1,6 0,9 Other revenue 0,3 0,1 Title III Operational activities 6,4 6,4 3,3 3,1 0,0 3,2 3,1 4,0 0,1 3,6 3,5 0,1 9,6 9,5 6,4 0,1 21,0 20,8 16,8 3,1 0,1 4,0 0,2 Total 17,4 16,6 Total 17,4 17,3 13,3 Source: Data compiled by the Foundation Ń These tables summarise the data provided by the Foundation in its own financial statements. 
C 319/58 SV Europeiska unionens officiella tidning 30.12.2003 Inkomsternas ursprung Faktiska inkomster Utgiftsfrdelning Inkomster Utgifter Inkomster i den slutliga budgeten fr budgetret Anslag i den slutliga budgeten Anslag som verfrts frn det fregende budgetret Tillgngliga anslag (budgeten 2002 och budgetret 2001) Gemenskapsbidrag 17,1 16,5 Avdelning I Personal 9,4 9,3 9,1 0,2 0,1 0,2 0,2 0,0 9,6 9,5 9,3 0,2 0,1 vriga bidrag 0,0 0,0 Avdelning II Administration 1,6 1,6 0,9 0,7 0,0 0,2 0,2 0,0 1,8 1,8 1,1 0,7 0,0 vriga inkomster 0,3 0,1 Avdelning III Drift 6,4 6,4 3,3 3,1 0,0 3,2 3,1 0,1 9,6 9,5 6,4 3,1 0,1 Tabell 1 Europeiska fonden fr frbttring av levnads-och arbetsvillkor Đ Budgetgenomfrande fr budgetret 2002 tagan-budgeten den betalda verfrda frfallna taganden betalda frfallna anslag den betalda verfrda frfallna Totalt 17,4 16,6 Totalt 17,4 17,3 13,3 4,0 0,1 3,6 3,5 0,1 21,0 20,8 16,8 4,0 0,2 Anm.: Eventuella avvikelser i totalbeloppen beror p avrundningar.
NB: Any discrepancies in totals are due to the effects of rounding. entered paid cancelled cancelled Table 1 European Foundation for the Improvement of Living and Working Conditions Ń Implementation of the budget for the financial year 2002 (EUR million) 
Klla: Uppgifter frn fonden. Dessa tabeller redogr i sammanfattning fr de uppgifter som fonden lagt fram i sin rsredovisning. utestende tagan-(miljoner euro)
30.12.2003 EN Official Journal of the European Union C 319/59 Table 2 European Foundation for the Improvement of Living and Working Conditions Ń Revenue and expenditure account for the financial years 2002 and 2001 Revenue Commission subsidies Sundry revenue Financial revenue Expenditure Staff Ń Title I of the budget Payments Appropriations carried over Administration Ń Title II of the budget Total revenue (a) 2002 16 500 62 57 16 619 9 111 216 (EUR 1 000) 2001 14 958 16 96 15 070 7 583 190 854 245 3 129 3 148 15 150 -80 - 1 210 59 24 -2 -1 209 Payments 938 Appropriations carried over 683 Operational activities Ń Title III of the budget Payments 3 290 Carryovers 3 105 Total expenditure (b) 17 343 Outturn for the financial year (a-b) (1) - 724 Balance carried over from the previous financial year - 1 209 Appropriations carried over and cancelled 81 Sums from the financial year 2001 for reuse that were not used 13 Exchange-rate differences 3 Balance for the financial year - 1 836 (1) Calculation according to the principles of Article 15 of Council Regulation (EC, Euratom) No 1150/2000 (OJ L 130, 31.5.2000, p. 
30.12.2003 SV Europeiska unionens officiella tidning C 319/59 Tabell 2 Europeiska fonden fr frbttring av levnads-och arbetsvillkor Đ Inkomst och utgiftsredovisning fr budgetren 2002 och 2001 Inkomster Bidrag frn kommissionen Diverse inkomster Finansiella inkomster Utgifter Personal Đ avdelning I i budgeten Betalningar verfrda anslag Administration Đ avdelning II i budgeten Totalt inkomster (a) 2002 16 500 62 57 16 619 9 111 216 (1 000 euro) 2001 14 958 16 96 15 070 7 583 190 854 245 3 129 3 148 15 150 -80 - 1 210 59 24 -2 -1 209 Betalningar 938 verfrda anslag Drift Đ avdelning III i budgeten Betalningar verfrda anslag Budgetrets resultat (a-b) (1) 683 3 290 3 105 17 343 - 724 - 1 209 81 13 Budgetrets saldo - 1 836 (1) Berkning enligt principerna i artikel 15 i rdets frordning (EG, Euratom) nr 1150/2000 av den 22 maj 2000 (EGT L 130, 31.5.2000, s.
Source: Data compiled by the Foundation Ń These tables summarise the data supplied by the Foundation in its own financial statements. 
Dessa tabeller redogr i sammanfattning fr de uppgifter som fonden framlagt i sin rsredovisning (se punkt 9).
C 319/60 EN Official Journal of the European Union 30.12.2003 Table 3 European Foundation for the Improvement of Living and Working Conditions Ń Balance sheet at 31 December 2002 and 31 December 2001 (1) Assets 2002 154 7 137 809 49 553 31 - 4 452 4 281 13 13 11 274 1 840 13 2 138 2001 0 7 137 1 665 49 0 0 0 8 851 23 23 15 337 1231 4 1587 Liabilities (EUR 1 000) 2002 2001 4 294 8 865 - 1 836 - 1 209 2 458 7 656 3940 3 583 64 0 0 4 139 327 4143 3 914 150 195 1 840 1 231 30 0 2 020 1 426 8621 12 996 Fixed assets Fixed capital Intangible fixed assets Buildings Fittings and furniture (2) Transportation equipment Computer equipment Fixed assets under construction Depreciations Stocks Office supplies Current assets Other advances Recoverable VAT Recovery orders Sundry accounts receivable Cash accounts Own capital Balance for the financial year Short-term debts Subtotal Subtotal Subtotal Subtotal Automatic carryovers of appropriations Non-automatic carryovers of appropriations Sundry accounts payable Payroll deductions Suspense accounts Sums to be reused Deferred revenue Payments in progress Subtotal Subtotal Total Banks Cash 10 Imprest account 228 145 2 189 2 535 8 621 12 996 Subtotal Total 1 960 2 390 (1) The balance sheet does not show an amount of one million euro relating to a convention signed with the Commission on 15 December 2002 and referring to allocated revenue receivable in 2003 and 2004. (2) In 2001, this item also included computer equipment and software. 
C 319/60 SV Europeiska unionens officiella tidning 30.12.2003 Tabell 3 Europeiska fonden fr frbttring av levnads-och arbetsvillkor Đ Balansrkning per den 31 december 2002 och den 31 december 2001 (1) (1 000 euro) Tillgngar Anlggningstillgngar Immateriella tillgngar Fastigheter Anlggningar och inventarier (2) Fordon Datautrustning Anlggningstillgngar under uppfrande Avskrivningar 2002 154 7 137 809 49 553 31 - 4 452 4 281 13 13 11 274 1 840 13 2 138 1 960 1 228 2 189 8 621 2001 0 7 137 1 665 49 0 0 0 8 851 23 23 15 337 1231 4 1587 2 390 0 145 2 535 12 996 Skulder 2002 2001 4 294 8 865 - 1 836 - 1 209 2 458 7 656 3940 3 583 64 0 0 4 139 327 4143 3 914 150 195 1 840 1 231 30 0 2 020 1 426 8621 12 996 Lager Kontorsmateriel Kortfristiga fordringar vriga frskott Momsfordran Betalningskrav vriga fordringar Likvida medel Banktillgodohavanden Kassa Frskottskonto Deltotal Deltotal Deltotal Deltotal Totalt Kortfristiga skulder Automatiska verfringar Ej automatiska verfringar vriga skulder Lneavdrag Bevakningskonton Belopp fr anvndning p nytt Uppskjutna inkomster Pgende utbetalningar Deltotal Deltotal Deltotal Totalt Permanent kapital Eget kapital Budgetrets resultat (1) I balansrkningen saknas en summa p en miljon euro gllande ett avtal med kommissionen den 15 december 2002 om frvntade inkomster ren 2003 och 2004 (2) Fr 2001 ingick i denna post ven posterna datautrustning och programvara.
NB: Any discrepancies in totals are due to the effects of rounding. 
Anm.: Eventuella avvikelser i totalbeloppen beror p avrundningar Klla: Uppgifter frn fonden.
Source: Data compiled by the Foundation Ń These tables summarise the data supplied by the Foundation in its own financial statements. 
Dessa tabeller redogr i sammanfattning fr de uppgifter som fonden lagt fram i sin rsredovisning
30.12.2003 EN Official Journal of the European Union C 319/61 THE FOUNDATIONŐS REPLIES 7. 
30.12.2003 SV Europeiska unionens officiella tidning C 319/61 FONDENS SVAR 7.
For the cases where contracts are repetitive in nature, the timing of contracting procedures has, where possible, been brought forward. In the other cases, where the nature of the actions is more innovative and complex, the Foundation will continue to explore possibilities to expedite their implementation, from their initiation to their contractual execution. 
I de fall dr avtalen har en repeterande karaktr har tidpunkten fr avtalsfrfarandena tidigarelagts dr detta varit mjligt. I andra fall, dr tgrderna r mer innovativa och komplexa, kommer Dublinfonden att fortstta underska mjligheterna att pskynda genomfrandet av dem, frn inledningen av dessa tgrder till dess att avtalen r uppfyllda.
Those efforts as well as the application of the new Financial Regulation are expected to reduce the volume of carryovers. 
Med dessa anstrngningar och genom tillmpningen av den nya budgetfrordningen vntas mngden verfringar minska.
The Foundation is currently implementing measures to improve the integration of its accounting systems. 
Dublinfonden hller p att genomfra tgrder fr att frbttra integreringen av sina rkenskapssystem.
Computerised systems for asset control are also currently being assessed. 
Datoriserade system fr kontroll av anlggningstillgngar utvrderas ocks fr nrvarande.
The circumstances in which the Foundation found itself in this case were exceptional and the Foundation did raise the issue with the Board before proceeding to contract. 
Omstndigheterna i detta fall var mycket exceptionella och Dublinfonden tog upp frgan med styrelsen innan kontraktet undertecknades.
It is the clear intention of the Foundation to ensure that, if such cases arise in the future, the limits applied to the original call for tenders will normally apply to the negotiated procedure (Ôprivate treatyŐ). 
Dublinfonden skall i fortsttningen se till att de begrnsningar som gller fr den ursprungliga anbudsinfordran normalt ocks ska glla vid eventuell frhandlad upphandling (privat verenskommelse).
In cases where the foreseen funding is found to be inadequate, the option of holding a new call with revised funding will be considered. 
I de fall d finansieringen anses vara otillrcklig, kommer man att vervga alternativet att inleda ett nytt anbudsfrfarande med ndrad finansiering.
Any deviation from this procedure in the future will only be implemented with the express approval of the authorising officer. 
Eventuella avvikelser frn detta frfarande kommer fortsttningsvis endast att gras med uttryckligt godknnande frn utanordnaren.
30.12.2004 EN Official Journal of the European Union REPORT on the financial statements of the European Foundation for the Improvement of Living and Working Conditions for the 2003 financial year together with the FoundationŐs replies C 324/75 (2004/C 324/11) CONTENTS INTRODUCTION ........................................................... 
30.12.2004 SV Europeiska unionens officiella tidning C 324/75 RAPPORT om rsredovisningen fr Europeiska fonden fr frbttring av levnads-och arbetsvillkor fr budgetret 2003 samt fondens svar (2003/C 324/11) INNEHLLSF RTECKNING INLEDNING ...............................................................
TheFoundationŐsreplies ............................................................... 
Fondenssvar .........................................................................
76 76 76 78 82 Paragraph Page 1 2-5 
Punkt Sida 76 76 76 78 82 1 2Đ5 6Đ12
C 324/76 EN Official Journal of the European Union 30.12.2004 INTRODUCTION 1. 
C 324/76 SV Europeiska unionens officiella tidning 30.12.2004 INLEDNING 1.
The European Foundation for the Improvement of Living and Working Conditions (hereinafter referred to as the Foundation) was set up by Council Regulation (EEC) No 1365/75 of 26 May 1975 (1). 
Europeiska fonden fr frbttring av levnads-och arbetsvillkor (nedan kallad fonden) inrttades genom rdets frordning (EEG) nr 1365/75 av den 26 maj 1975 (1).
Table 1 summarises the powers and activities of the Foundation on the basis of information supplied by it. 
I tabell 1 ges en sammanfattning av fondens behrighet och verksamhet som baseras p uppgifter frn fonden.
This report is addressed to the European Parliament and the Council in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (2). 
Denna rapport riktas till Europaparlamentet och rdet i enlighet med artikel 185.2 i rdets frordning (EG, Euratom) nr 1605/2002 (2).
The Court has examined the FoundationŐs annual accounts for the financial year ended 31 December 2003. 
Revisionsrtten har granskat rsredovisningen fr fonden fr det budgetr som slutade den 31 december 2003.
In accordance with Article 16 of Council Regulation (EEC) No 1365/75, the budget was implemented on the responsibility of its Director. 
I enlighet med artikel 16 i rdets frordning (EEG) nr 1365/75 har budgeten genomfrts under den verkstllande direktrens ansvar.
This responsibility includes the drawing-up and presentation of the accounts (3), in accordance with the internal financial provisions provided for in the same article. 
I detta ansvar ingr att upprtta och lgga fram rkenskaperna (3) i enlighet med de interna finansiella bestmmelser som avses i samma artikel.
The Court thus obtained reasonable assurance that the annual accounts for the financial year ended 31 December 2003 were reliable and that the underlying transactions were, taken as a whole, legal and regular. 
Genom denna granskning har revisionsrtten uppntt rimlig skerhet om att rsredovisningen fr det budgetr som slutade den 31 december 2003 r tillfrlitlig och att de underliggande transaktionerna som helhet r lagliga och korrekta.
The content of the observations which follow does not call into question the audit opinion expressed by the Court in this report. 
Innehllet i fljande iakttagelser innebr inte att det revisionsuttalande som revisionsrtten gr i denna rapport omprvas.
(2) OJ L 248,16.9.2002, p. 
(2) EGT L 248, 16.9.2002, s.
(3) As required under Article 83(3) of the FoundationŐs financial regulation, the final accounts for the financial year 2003 were drawn up on 3 September 2004 and forwarded to the Court of Auditors, which received them on 24 September 2004. 
(3) I enlighet med artikel 83.3 i fondens budgetfrordning har de slutliga rkenskaperna fr budgetret 2003 upprttats den 3 september 2004 och drefter verlmnats till revisionsrtten. Revisionsrtten mottog rkenskaperna den 24 september 2004.
A summarised version of the accounts is presented in the tables annexed to this report. 
En sammanfattning av dessa rkenskaper ges i de tabeller som bifogas denna rapport.
Table 2 shows the implementation of appropriations for the financial year 2003 and the appropriations carried over from the previous financial year. 
Utnyttjandet av anslagen fr budgetret 2003 och av de anslag som frts ver frn det fregende budgetret visas i tabell 2.
The FoundationŐs revenue and expenditure account and the balance sheet for the financial year 2003 are summarised in Tables 3 and 4. 
Fondens inkomst-och utgiftsredovisning och balansrkning fr budgetret 2003 sammanfattas i tabellerna 3 och 4.
The Foundation signed an agreement with the Commission in the context of the Phare programme. 
Fonden har ingtt en verenskommelse med kommissionen inom ramen fr Phare-programmet.
Under this agreement, the Foundation received an allocation of one million euro, of which 639 000 euro were received in 2003. 
Drigenom har fonden tilldelats en miljon euro, varav 639 000 euro har tagits emot under 2003.
These funds were managed outside the budget. 
Dessa medel har frvaltats utanfr budgeten.
An amending budget should have been drawn up. 
En ndringsbudget borde ha upprttats.
The revenue and expenditure account shows a loss which has accumulated over several financial years and which the Foundation has asked the Commission to reimburse. 
Inkomst-och utgiftsredovisningen visar en frlust som har ackumulerats under flera budgetr och som fonden har bett kommissionen att tcka.
The Commission has regarded the corresponding payment as part of the subsidy for the financial year 2003, which means that the loss has not been discharged. 
Kommissionen har betraktat denna utbetalning som en del av bidraget fr budgetret 2003, vilket innebr att frlusten inte har betalats.
Under the new provisions of the FoundationŐs financial regulation, if the balance of the outturn account for a particular year is negative, an amending budget (4) must be drawn up for the following year. 
Enligt de nya bestmmelserna i fondens budgetfrordning skall ett negativt resultat i budgetgenomfrandet fr ett r bli freml fr en ndringsbudget (4) det pfljande ret.
The FoundationŐs new financial regulation and its implementing rules were adopted by the Governing Board on 28 March 2003. 
Fondens nya budgetfrordning och dess genomfrandebestmmelser antogs av styrelsen den 28 mars 2003.
These rules (5) provide for the introduction of a new internal control system (including internal audit), which was not finalised until the beginning of 2004. 
I dessa bestmmelser (5) faststlls att ett nytt internkontrollsystem (inbegripet internrevision) skall infras, vilket inte stod frdigt frrn i brjan av 2004.