natgillin/translations-raw huggingface dataset:
In the cases where technical support units (TSU) were gradually created, procedures for reporting by the implementing partners were established eventually. 
I de fall dr enheter fr tekniskt std successivt inrttades etablerades frfaranden fr de verkstllande parternas rapportering i ett senare skede.
But TSUs were not set up in place in all countries or for all SIA programmes in a specific country. 
Men sdana enheter inrttades inte i alla lnder eller fr alla SIA-program i ett visst land.
In most of those cases the Delegations generally had to invent, with or without assistance from the central services, the format for the reporting. 
I de flesta av dessa fall var delegationerna i allmnhet tvungna att med eller utan std frn de centrala avdelningarna bestmma i vilken form rapporteringen skulle ske.
Reporting requirements for projects financed by the EDF, food aid, co-financing and other budget lines was the responsibility of different units in the Commission with, as a consequence, different formats, both as to content and frequency. 
Rapporteringen fr projekt som finansierades frn EUF eller budgetposterna fr livsmedelsbistnd, samfinansiering o.a. ankom p olika enheter vid kommissionen, vilket ledde till olika format, bde i frga om innehll och frekvens.
This may explain partly why there has been no overall monitoring reporting for SIA until today Ń neither for all SIA actions nor for a single country. 
Detta kan vara en frklaring till varfr det fram till dags dato inte har funnits ngon vergripande rapportering om vervakningen betrffande SIA Đ varken fr alla SIA-tgrder eller fr ett enskilt land.
Lacking precise requirements, NGOs either used their own established format, which might well have been accepted for earlier emergency projects financed under EDF and/or the general budget, or they tried to follow the format used in the proposal process. 
I brist p exakta krav anvnde de enskilda organisationerna antingen sina egna etablerade format, som mycket vl kan ha godknts fr tidigare katastrofbistndsprojekt som finansierats frn EUF och/eller den allmnna budgeten, eller ocks frskte de iaktta det format som anvnts vid frslagsfrfarandet.
Since there were different reporting requirements for different financing instruments (SIA, food aid, other NGO actions), some NGOs had more than one format to follow. 
Eftersom rapporteringskraven varierade mellan olika finansieringsinstrument (SIA, livsmedelsbistnd, enskilda organisationers vriga tgrder), hade vissa enskilda organisationer flera n ett format att flja.
This also complicated the NAOŐs task, who had to approve the reports for EDF-financed projects before any further payments could be made. 
Detta frsvrade ven den nationella utanordnarens uppgift, eftersom han skulle godknna rapporterna betrffande EUF-finansierade projekt innan ytterligare utbetalningar kunde gras.
In certain cases the Commission required that original invoices and other supporting documents should be attached to the reports, sometimes in the original, sometimes in copies. 
I vissa fall krvde kommissionen att originalfakturor och andra verifikationer skulle bifogas rapporterna, ibland i original och ibland som kopior.
In other cases the supporting documents did not need to be attached. 
I andra fall behvde verifikationerna inte bifogas.
And sometimes these requirements changed during the duration of a contract. 
Ibland ndrade man p dessa krav under avtalets giltighetstid.
Different requirements have created confusion and unnecessary administrative work, both by the implementing partners and within the Commission. 
De varierande kraven har skapat frvirring och ondigt administrativt arbete, bde hos de verkstllande parterna och inom kommissionen.
Conf licting rules 93. 
Motstridiga bestmmelser 93.
In Mozambique, the UNHCR and certain NGOs argued that their own internal regulations on auditing and the keeping of original invoices and other supporting documents prevented them from following the requirements laid down by the Commission. 
I Moambique pstod FN:s flyktingkommissariat och vissa enskilda organisationer att deras egna interna bestmmelser om revision och bevarande av originalfakturor och andra verifikationer hindrade dem frn att iaktta kommissionens krav.
Attempts made to solve these problems were not followed through. 
De frsk som gjordes fr att lsa dessa problem fullfljdes inte.
C 113/16 EN Official Journal of the European Communities 19.4.2000 94. 
C 113/16 SV Europeiska gemenskapernas officiella tidning 19.4.2000 94.
For the UNHCR in Mozambique, the same contract format as the one used for direct contracts with NGOs was used. 
Vad gller FN:s flyktingkommissariat i Moambique anvndes samma avtalsformat som fr avtal genom privat verenskommelse med enskilda organisationer.
The UNHCR did not report back to the Delegation, as required by the contract, since their own contracts with the subcontractors were not designed accordingly and the accounting procedures used by the UNHCR were not compatible with the contract requirements. 
FN:s flyktingkommissariat rapporterade inte till delegationen, ssom krvdes i avtalet, eftersom deras egna avtal med underentreprenrerna inte hade utformats i enlighet med detta och de redovisningsfrfaranden som anvndes av FN:s flyktingkommissariat inte var kompatibla med avtalsvillkoren.
The reports from the UNHCR showed great discrepancies between budgets (in total ECU 3 million) and actions agreed between the UNHCR and the Commission and what was actually performed, yet neither the UNHCR nor the implementing agents ever sought Commission approval. 
Rapporterna frn FN:s flyktingkommissariat visade p stora skillnader mellan de budgetar (totalt 3 miljoner ecu) och tgrder som man kommit verens om mellan FN:s flyktingkommissariat och kommissionen och det faktiska resultatet, men nd inhmtade varken FN:s flyktingkommissariat eller de verkstllande organen ngonsin kommissionens godknnande.
The problem was partly due to the fact that some NGOs had mixed up funds from the European Union with funds from the UNHCR and other donors and/or own funds in the same project. 
Problemet berodde till en del p att vissa enskilda organisationer hade blandat medel frn unionen med medel frn FN:s flyktingkommissariat och andra bistndsgivare och/eller egna medel i samma projekt.
By mid-1998, when the final payment was made, a number of questions had still not been clarified by them. 
I mitten av 1998, nr den slutliga utbetalningen gjordes, hade de fortfarande inte besvarat ett antal frgor.
Under the circumstances, there is a lack of transparency in both financial and administrative procedures related to these contracts such as: (a) financial and performance monitoring by both the UNHCR and the Delegation; (b) reporting to the Delegation and the NAO; (c) the final approval and payment authorised by the NAO and the Delegation. 
Under rdande frhllanden finns det en brist p insyn i bde de finansiella och de administrativa frfarandena med anknytning till dessa avtal, ssom a) finansiell vervakning och vervakning av genomfrandet frn bde FN:s flyktingkommissariats och delegationens sida, b) rapportering till delegationen och den nationella utanordnaren, c) det slutliga godknnandet och den nationella utanordnarens och delegationens godknnande av utbetalningar.
The same problems with UNHCR as to contracting, subcontracting, reporting and monitoring have been mentioned in the CourtŐs special report on reconstruction in former Yugoslavia (1). 95. 
Samma problem med FN:s flyktingkommissariat vad gller ingende av avtal, underentreprenad, rapportering och vervakning nmndes i revisionsrttens srskilda rapport om teruppbyggnad av f.d. Jugoslavien (1).
Approval procedures for contracts and payments also differ since funding from both the EDF and the budget was used. 
95. ven frfarandena fr godknnande av avtal och utbetalningar varierar, eftersom man utnyttjade finansiering bde frn EUF och budgeten.
This has negatively affected the transparency for the recipient country, since the NAOŐs involvement in those procedures is not obligatory for actions funded from the budget. 
Detta har pverkat insynen fr det stdmottagande landet i negativ riktning, eftersom den nationella utanordnarens deltagande i dessa frfaranden inte r obligatoriskt fr tgrder som finansieras frn budgeten.
Sometimes, but not always, the NAO was given all information anyway. 
Ibland, men inte alltid, gavs den nationella utanordnaren all information i alla fall.
Timeliness of reporting 96. 
Rapporteringstidpunkt 96.
The reports were seldom received at the required time and frequently reminders had to be sent to obtain them. 
Rapporterna inkom sllan inom utsatt tid och man var ofta tvungen att snda ut pminnelser fr att erhlla dem.
However, in the case of rehabilitation actions funded under food aid and co-financing arrangements the reporting was even worse for both financial and progress reports. 
Nr det gllde terhmtningstgrder som finansierades genom livsmedelsbistnd och samfinansieringsarrangemang var rapporteringen emellertid nnu smre, bde nr det gllde ekonomiska rapporter och lgesrapporter.
The files reviewed by the Court for these instruments for some of the countries did not contain any such reports and frequently did not even contain any signs of reminders having been sent out. 
De handlingar som revisionsrtten granskade fr dessa instrument betrffande vissa av lnderna innehll inga sdana rapporter och ofta inte ens ngra tecken p att pminnelser skulle ha snts ut.
(1) Special Report No 5/98, paragraphs 3.55 and 5.7 (OJ C 241, 31.7.1998). 
(1) Srskild rapport nr 5/98, punkterna 3.55 och 5.7. EGT C 241, 31.7.1998.
In Angola, an action was to be finalised in March 1996. 
Avsikten var att en tgrd i Angola skulle slutfras i mars 1996.
A final report was only presented by the NGO in October 1996 but not accepted. 
Den enskilda organisationen lade fram en slutrapport frst i oktober 1996, men den godkndes inte.
The corrected report was not resubmitted until March 1997, six months later. 
Den korrigerade rapporten lmnades inte in frrn i mars 1997, sex mnader senare.
Final payment was then made in the second half of 1997. 
Den slutliga utbetalningen gjordes drefter under andra halvret 1997.
The Commission decided to finance a water supply project (ECU 750 000) in July 1994. 
Kommissionen beslutade finansiera ett vattenfrsrjningsprojekt (750 000 ecu) i juli 1994.
The first report was submitted in December 1995 after having already been subject of a time extension. 
Den frsta rapporten framlades i december 1995 efter att tidsfristen redan hade frlngts.
A further extension was requested and approved for six months in April 1996. 
En ytterligare frlngning p sex mnader begrdes och godkndes i april 1996.
The second report was submitted in July 1996 and the final report in March 1997. 
Den andra rapporten framlades i juli 1996 och slutrapporten i mars 1997.
The financial report was not accepted and returned. 
Den ekonomiska rapporten godkndes inte och returnerades.
One year later (i.e. March 1998), the revised report had still not been submitted. 
Ett r senare (dvs. i mars 1998), hade den reviderade rapporten fortfarande inte framlagts.
In certain countries the national or local authorities were directly involved in the implementation, either on their own or in cooperation with NGOs. 
I vissa lnder var de nationella eller lokala myndigheterna direkt inblandade i genomfrandet, antingen p egen hand eller i samarbete med enskilda organisationer.
Accordingly, funds were received by or channelled through them. 
I enlighet med detta mottogs medel av dem eller kanaliserades genom dem.
It is of course equally important that there should be transparency and accountability in these instances. 
Det r naturligtvis lika viktigt att principerna om insyn och ansvarsskyldighet iakttas i dessa fall.
In those countries it often took a longer time and needed more efforts by the Delegations to get the reports, if they got them at all. 
I dessa lnder har det ofta tagit lngre tid och krvts strre anstrngningar av delegationen att f rapporterna, om de verhuvudtaget ftt dem.
Audits 100. 
Granskningar 100.
In a few cases where irregularities were suspected audits were undertaken by external auditors and the cases were handed over to UCLAF in 1996. 
I ett ftal fall dr oegentligheter misstnktes frekomma genomfrdes granskningar av externa revisorer och fallen verlmnades till UCLAF r 1996.
These were still open by the end of 1998. 
Dessa fall var fortfarande under behandling i slutet av 1998.
One case concerned an NGO, which signed a contract with the Commission in 1994. 
Ett av fallen gllde en enskild organisation som undertecknade ett avtal med kommissionen r 1994.
After the first instalment of ECU 183 000 had been paid, the ÔownerŐ disappeared before any activities had started. 
Efter den frsta delbetalningen p 183 000 ecu frsvann ÓgarenÓ innan ngon verksamhet hade inletts.
The contract is still open in the accounts, but the Court is not aware of any recent measures taken to recover the amount which had been claimed and paid. 
Avtalet r fortfarande oavslutat i rkenskaperna, men revisionsrtten r inte medveten om att ngra tgrder p senare tid skulle ha vidtagits fr att terkrva det belopp som anskts om och utbetalats.
Otherwise there have been very few audits, although the regular undertaking of audits was mentioned from the start of SIA as important and a provision to this effect was included in Regulation (EC) No 2258/96. 
I vrigt har mycket f granskningar gjorts, trots att regelbundna granskningar ansgs vara viktiga redan nr SIA inleddes och bestmmelser om detta togs med i frordning (EG) nr 2258/96.
No overall record or knowledge in the Commission could be found of the number of its own audits within the SIA programmes. 
Inga vergripande uppgifter kunde tas fram inom kommissionen angende dess egna granskningar av SIA-programmen.
Even less is known regarding audits of NGOs and other implementing agents. 
Om enskilda organisationers och andra verkstllande organs granskningar vet man nnu mindre.
In one case the implementing NGO mentioned in a report that it had initiated an audit itself. 
I ett fall nmnde den verkstllande enskilda organisationen i en rapport att den sjlv hade genomfrt en granskning.
The Delegation in question had not asked for the report and could not provide a copy after the CourtŐs request. 
Delegationen i frga hade inte begrt att f rapporten och kunde inte inkomma med en kopia nr revisionsrtten begrde det.
It would anyhow have been in line with normal sound financial procedures to include audits in each or most of the programmes as a standard procedure. 
Det skulle hur som helst ha varit i enlighet med normala sunda ekonomiska frfaranden att rutinmssigt genomfra granskningar inom vart och ett eller de flesta av programmen.
19.4.2000 EN Official Journal of the European Communities C 113/17 101. 
19.4.2000 SV Europeiska gemenskapernas officiella tidning C 113/17 101.
There were also a few instances in Eritrea and Somalia where it had been noted by a cooperating NGO or the Delegation that funds had not been used for the intended purposes. Although it has to be acknowledged that a follow-up was difficult. Attempts to clear these cases on the basis of adequate evidence should be made. 
Det frekom ven ett ftal fall i Eritrea och Somalia dr en samarbetande enskild organisation eller delegationen hade konstaterat att medel inte anvnts fr avsedda ndaml. ven om man mste beakta att det var svrt att flja upp rendet, br man frska f ett tillrckligt underlag fr att klargra dessa fall. vervakning 102.
The main responsibility for monitoring the programmes rests with the Commission, i.e. normally the Delegations. 
Huvudansvaret fr vervakningen av programmen vilar hos kommissionen, i vanliga fall delegationerna.
The Delegations initially were not well prepared or equipped to monitor SIA actions. 
Delegationerna var ursprungligen inte frberedda eller utrustade fr att vervaka tgrder inom SIA.
Procedures for monitoring were gradually developed in the SIA countries only after the programmes had started. 
Frfaranden fr vervakning utvecklades gradvis i SIA-lnderna frst efter att programmen inletts.
In the absence of sufficient Commission staff, the monitoring was performed by TAs, mostly in separate TSUs but sometimes integrated into the Delegation. 
Eftersom kommissionen inte hade tillrckligt med personal genomfrdes vervakningen av tekniska experter, fr det mesta inom srskilda enheter fr tekniskt bistnd, med ibland integrerade i delegationen.
In Angola, NGOs complained that they had not had visits from the Delegation in the 18 months since the activities had started. 
I Angola klagade de enskilda organisationerna ver att de inte haft besk frn delegationen under de 18 mnader som frflutit sedan verksamheten inletts.
The Commission has rarely provided for ex post follow-up on projects as a standard procedure. 
Kommissionen har fr det mesta inte krvt ngon rutinmssig uppfljning av projekt i efterhand.
The exception is Eritrea, for which all contracts with NGOs contain a stipulation that the NGO has to present to the Commission an Ôoperational reportŐ within one or two years. 
Undantaget utgrs av Eritrea, dr alla avtal med enskilda organisationer innehller en bestmmelse om att den enskilda organisationen skall lgga fram en Óoperativ rapportÓ fr kommissionen inom ett eller tv r.
For Somalia, the monitoring has been the responsibility of the technical assistants at the Somalia unit attached to the Delegation in Nairobi. 
I Somalia har vervakningen genomfrts av de tekniska experterna inom Somalia-enheten vid delegationen i Nairobi.
Their reports can hardly be considered proper monitoring reports. 
Deras rapporter kan knappast anses vara egentliga vervakningsrapporter.
No reference is made to the specific objectives of the projects. 
Inga hnvisningar grs till projektens srskilda syften.
Only brief mention of problems discussed or solved during missions are made in the reports. 
I rapporterna nmns endast kortfattat de problem som diskuterats eller lsts under besk.
In Mozambique the Commission planned to establish a special unit to coordinate and monitor all of the rehabilitation operations financed by the Commission. 
I Moambique planerade kommissionen att inrtta en srskild enhet fr samordning och vervakning av alla terhmtningsinsatser som finansierades av kommissionen.
This was mentioned in the CommissionŐs proposal to the Council and Parliament in May 1993. 
Detta nmndes i kommissionens frslag till rdet och parlamentet i maj 1993.
Instead several TAs were contracted to perform monitoring for the huge SIA programme which amounted to some ECU 180 million as at the end of 1998. 
I stllet kontrakterades flera tekniska experter fr att vervaka det enorma SIA-programmet som vid utgngen av 1998 uppgick till cirka 180 miljoner ecu.
Their monitoring was never documented at all and several projects had never been visited at the time of the CourtŐs mission in September 1996. 
Deras vervakning dokumenterades verhuvudtaget inte och ett flertal projekt hade aldrig beskts vid tidpunkten fr revisionsrttens besk i september 1996.
The permanent staff of the Delegation were not involved at all in the monitoring, apart from the local accounting staff, who checked the financial reports. 
Delegationens fast anstllda personal var verhuvudtaget inte inblandad i vervakningen, med undantag fr den lokala personal som hade hand om bokfringen och som kontrollerade de ekonomiska rapporterna.
The Commission commented that there was no need to document the monitoring since the TAs were stationed within the Delegation itself. 
Kommissionen kommenterade att det inte fanns ngot behov av att dokumentera vervakningen, eftersom de tekniska experterna var stationerade inom delegationen.
For Mozambique, the Commission did not follow the progress of EDF-funded projects but concentrated on those funded under the general budget. 
I frga om Moambique fljde kommissionen inte framstegen inom EUF-finansierade projekt, utan koncentrerade sig p dem som finansierades frn den allmnna budgeten.
In Eritrea, the CommissionŐs Delegation had documented its regular and rather frequent monitoring activities, including visits to most of the project sites. 
I Eritrea hade kommissionens delegation dokumenterat sin regelbundna och relativt frekventa vervakningsverksamhet, inklusive besk p de flesta orter dr projekten genomfrdes.
At the same time proper monitoring reports were regularly received from a TA specifically recruited for the programme. 
Samtidigt mottog man regelbundet vervakningsrapporter frn en teknisk expert som anstllts uttryckligen fr programmet.
However, the monitoring reports prepared by the Delegation were not communicated to central services. 
De vervakningsrapporter som utarbetades av delegationen vidarebefordrades emellertid inte till de centrala avdelningarna.
EVALUATIONS 108. 
UTVRDERINGAR 108.
Evaluation of the impact of any development action is an essential element in ensuring sound financial management, particularly in helping define future programmes. 
Bedmningen av en utvecklingsinsats verkningar r ett avgrande element vid skerstllande av en sund ekonomisk frvaltning, i synnerhet fr att underltta utformningen av kommande program.
If the programmes undertaken are conceptually new or inventive, as in the case of SIA, it is even more important that evaluations start as soon as possible and that decisions are taken to correct any shortcomings or problems which are observed during the evaluation. 
Om de program som genomfrs till sin utformning r nya eller nyskapande, ssom nr det gller SIA, r det till och med viktigare att bedmningarna inleds s snabbt som mjligt och att beslut fattas fr att avhjlpa alla tillkortakommanden eller problem som upptcks under bedmningen.
This importance was acknowledged by the Council and the Commission from the beginning. 
Betydelsen av detta erkndes av rdet och kommissionen frn frsta brjan.
In the beginning, most project proposals and related financing agreements did not contain a clear logical framework of objectives, intended results and activities to achieve them. 
I brjan innehll de flesta frslagen till projekt och anknytande finansieringsavtal inte en klar logisk mlsttning, frvntade resultat och tgrder fr uppnende av dem.
A number of evaluations have been prepared but several evaluations of individual projects were made by the implementing agencies themselves or by local consultants who merely quoted from the progress reports, adding no further value. 
Ett flertal utvrderingar har gjorts, men flera utvrderingar av enskilda projekt gjordes av de verkstllande organen sjlva eller av lokala konsulter som endast citerade ur lgesrapporterna, utan att tillfoga ngot mervrde.
Comprehen-sive, overall evaluations of the rehabilitation actions undertaken by the Commission have only been prepared for Liberia and Mozambique. 
Omfattande vergripande utvrderingar av terhmtningstgrder som genomfrs av kommissionen har endast frberetts fr Liberia och Moambique.
According to the Commission the budget allocated for evaluations has not been big enough to allow such evaluations. 
Enligt kommissionen har den budget som tilldelats fr utvrderingar inte varit tillrcklig fr att mjliggra dylika utvrderingar.
Evaluations or midterm reviews are sometimes, but not always stipulated in financing agreements. But even when they are required they are often not carried out. 
Utvrderingar eller granskningar efter halva tiden fastlggs ibland, men inte alltid, i finansieringsavtal. ven nr sdana krvs utfrs de ofta inte.