natgillin/translations-raw huggingface dataset:
The appropriations carried over from the previous financial year totalled 2,6 million euro, 0,2 million of which lapsed at the end of the financial year. 
De anslag som verfrdes frn fregende budgetr uppgr till 2,6 miljoner euro, och av dessa frfll 0,2 miljoner euro i slutet av budgetret.
The revenue and expenditure account and balance sheet published by the Foundation in its activity report for the financial year 2001 are presented in summary form in Tables 2 and 3. 
Den inkomst-och utgiftsredovisning och balansrkning som stiftelsen offentliggr i sin verksamhetsberttelse fr 2001 terges i sammanfattning i tabell 2 och 3.
In previous reports (4) the Court drew attention to the management of the PHARE and TACIS programmes. In 2001 the total sum of these programmes amounted to 232,8 million euro, 210,0 million of which were committed, giving rise to 185,9 million in payments. 
I tidigare rapporter (4) har revisionsrtten fst uppmrksamheten vid frvaltningen av programmen Phare och Tacis. r 2001 uppgick det totala beloppet fr dessa program till 232,8 miljoner euro. Av detta belopp ingicks taganden fr 210,0 miljoner euro, vilket gav upphov till betalningar p 185,9 miljoner euro.
These programmes are managed outside the budget. 
Programmen frvaltas utanfr budgeten.
The balance (37,8 million euro at 31 December 2001) of the bank accounts available to the Foundation for managing these programmes does not appear in the financial statements. 
Saldot (37,8 miljoner euro per den 31 december 2001) fr de bankkonton som stiftelsen frfogar ver fr frvaltningen av programmen ingr inte i rsredovisningen.
Finan-cialinformationinrespectoftheseprogrammesisshownbythe Foundation in an annex to its financial statements. 
Stiftelsen redogr fr de finansiella uppgifterna betrffande programmen i en bilaga till sin rsredovisning.
It should apply the valuation and depreciation rules adopted by the Commission (5) so that the book values faithfully reflect the real value of the goods which form part of its assets. 
Stiftelsen br tillmpa de bestmmelser om vrdering och avskrivning som antagits av kommissionen (5) s att de vrden som infrs i balansrkningen ger en rttvisande bild av de inventarier som ingr i stiftelsens tillgngar.
The inventory records are not reliable because no physical inventory has been carried out since 1999. 
Inventariefrteckningarna r inte tillfrlitliga, eftersom ingen fysisk inventering genomfrts sedan 1999.
They include lost or obsolete goods and no inventory withdrawal can be made. The Foundation should give priority to updating its inventory. 
Frteckningarna omfattar svl frkomna som ur bruk tagna varor och varor kan inte avfras frn inventariefrteckningen. Stiftelsen br prioritera en uppdatering av inventariefrteckningen.
4 () See paragraph 11 of the report concerning the financial year 1999 5 (OJ C 373, 27.12.2000, p. 
4 ( ) 5 ( ) Se punkt 11 i rapporten fr budgetret 1999 (EGT C 373, 27.12.2000, s.
34). () Commission Regulation (EC) No 2909/2000 of 29 December 2000 (OJ L 336, 30.12.2000, p. 
34). Kommissionens frordning (EG) nr 2909/2000 av den 29 december 2000 (EGT L 336, 30.12.2000, s.
C 326/52 EN Official Journal of the European Communities 27.12.2002 Application of the financial provisions 11. 
C 326/52 SV Europeiska gemenskapernas officiella tidning 27.12.2002 Tillmpningen av finansiella bestmmelser 11.
The Foundation often makes use of framework contracts. 
Stiftelsen anvnder sig ofta av ramavtal.
These contracts stipulate the maximum amount of purchases that may be made. 
I ramavtalen faststlls maximibeloppet fr de anskaffningar som kan gras.
No system has been introduced, however, to ensure that this maximum is not exceeded. 
Det finns emellertid inget system fr att skerstlla att detta maximibelopp inte verskrids.
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 25 and 26 September 2002. 
Denna rapport har antagits av revisionsrtten vid dess sammantrde i Luxemburg den 25 och 26 september 2002.
27.12.2002 EN Official Journal of the European Communities C 326/53 Source of revenue entered commit-paid carried cancelled commitments paid cancelled appro-commit- paid carried cancelled ted over outstanding priations ted over Revenue Revenue entered in the final budget for the financial year Revenue received Allocation of expenditure Final budget appropriations Appropriations carried over from the previous financial year Appropriations available (2001 budget and financial year 2000) Community subsidies 16,8 16,8 Title I Staff 10,2 10,2 9,7 0,5 0,0 0,2 0,2 Ń 10,4 10,4 9,9 0,5 0,0 Other subsidies p.m 0,3 Title II Administration 1,4 1,4 0,9 0,5 Ń 0,5 0,4 Ń 1,9 1,9 1,3 0,5 Ń Other revenue p.m 0,05 Total 16,8 17,1 Title III Operating activities 5,2 5,2 2,6 2,6 0,0 1,9 1,8 0,2 7,1 7,1 4,4 2,6 0,2 Total 16,8 16,8 13,2 3,6 0,0 2,6 2,4 0,2 19,4 19,4 15,6 3,6 0,2 (1) The budget does not include the appropriations granted by the Commission to finance programmes which the Foundation manages on its behalf. 
27.12.2002 SV Europeiska gemenskapernas officiella tidning C 326/53 Inkomsternas ursprung Inkomster i den slutliga budgeten fr budgetret Faktiska inkomster Anslag i den slutliga budgeten Anslag som verfrts frn det fregende budgetret Tillgngliga anslag (budgeten 2001 och budgetret 2000) Inkomster Gemenskapsbidrag 16,8 16,8 vriga bidrag p.m. 0,3 vriga inkomster p.m.
Source: Foundation data. These tables summarise the data supplied by the Foundation in its own financial statements. 
Klla: Uppgifter frn stiftelsen Đ Dessa tabeller redogr i sammanfattning fr de uppgifter som stiftelsen framlagt i sin rsredovisning.
Table 1 Implementation of the budget for the financial year 2001 (1) Expenditure (Mio EUR) C 326/54 EN Official Journal of the European Communities Table 2 Revenue and expenditure account for the financial years 2001 and 2000 (1) 2001 27.12.2002 (1 000 EUR) 2000 16 200 240 2 16 442 9 952 258 890 472 2 608 1 920 16 100 342 2 812 227 Đ 29 3 352 Revenue received during the financial year Commission subsidies Miscellaneous revenue Financial revenue 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 Appropriations carried over Outturn for the financial year (2) (a-b) Balance carried over from the previous financial year Appropriations carried over from the previous financial year which lapse Exchange-rate differences Total revenue (a) 16 800 47 290 17 137 9 746 356 862 541 2 572 2 595 16 672 465 3 352 242 Đ 20 4 055 Total expenditure (b) Balance for the financial year (1) The revenue and expenditure account and balance sheet only take account of the FoundationŐs specific activities: they ignore the managed programmes. 
C 326/54 SV Europeiska gemenskapernas officiella tidning 27.12.2002 Tabell 2 Inkomst-och utgiftsredovisning fr budgetren 2001 och 2000 (1) Inkomster under budgetret Bidrag frn kommissionen Diverse inkomster Finansiella inkomster 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 verfrda anslag Budgetrets resultat (2) (a-b) Saldo som verfrts frn det fregende budgetret verfrda anslag frn det fregende budgetret som frfallit Kursskillnader Totalt inkomster (a) (1 000 euro) 2001 2000 16 800 16 200 47 240 290 2 17 137 16 442 9 746 9 952 356 258 862 890 541 472 2 572 2 608 2 595 1 920 16 672 16 100 465 342 3 352 2 812 242 227 Đ 20 Đ 29 4 055 3 352 Totalt utgifter (b) Budgetrets saldo (1) Inkomst-och utgiftsredovisningen och balansrkningen beaktar endast den verksamhet som direkt berr stiftelsen och inte de program som stiftelsen frvaltar.
(2) Calculated according to the provisions of Article 15 of Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 (OJ L 130, 31.5.2000, p. 
(2) 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.
27.12.2002 EN Official Journal of the European Communities C 326/55 Assets Equipment and furniture Computer equipment 2001 618 1 565 2 183 2000 617 1 373 1 990 21 215 215 6 054 105 6159 8 385 Liabilities (1 000 EUR) 2001 2000 Stocks 55 Current assets Automatic carry-overs of appropriations Adjustment to carry-overs Sundry accounts payable Deductions from salaries Table 3 Balance sheet as at 31 December 2001 and 31 December 2000 (1) Fixed assets Fixed capital Subtotal Own capital Balance for the financial year Current liabilities Subtotal 2 238 4 055 6 293 3 492 24 176 0 502 4 194 2 5 7 10 495 2 010 3 352 5 362 2 704 (2) 0 67 130 10 2 911 0 111 111 8 384 Sundry accounts receivable Cash accounts Bank accounts Imprest account Subtotal Subtotal Total 203 203 8 011 42 8 053 10 495 Commission and other contributors Suspense accounts Sums to be reused Payments in progress Subtotal Subtotal Total (1) The revenue and expenditure account and balance sheet ONLY take account of the FoundationŐs specific activities: they ignore the managed programmes. 
27.12.2002 SV Europeiska gemenskapernas officiella tidning C 326/55 Tillgngar Anlggningstillgngar Anlggningar och inventarier Datautrustning 2001 618 1 565 2 183 2000 617 1 373 1 990 Skulder och eget kapital Permanent kapital Eget kapital Budgetrets resultat Kortfristiga skulder 2001 2 238 4 055 6 293 (1 000 euro) 2000 2 010 3 352 5 362 2 704 (2) 0 67 130 10 2 911 0 111 111 8 384 Tabell 3 Balansrkning per den 31 december 2001 och den 31 december 2000 (1) Deltotal Deltotal Lager 55 Kortfristiga fordringar vriga fordringar Likvida medel 3 492 24 176 21 203 215 203 215 Automatiska verfringar Justering av verfrda anslag vriga skulder Lneavdrag 0 Banktillgodohavanden Frskottskonto 42 Deltotal 8 053 Totalt 10 495 Bevakningskonton Belopp fr anvndning p nytt Betalningar p vg Deltotal Deltotal Totalt Deltotal Kommissionen och vriga bidragsgivare 502 4 194 2 5 7 10 495 8 011 6 054 105 6159 8 385 (1) Inkomst-och utgiftsredovisningen och balansrkningen beaktar endast den verksamhet som direkt berr stiftelsen och inte de program som stiftelsen frvaltar.
(2) Including 54 000 euro in differentiated appropriations for commitments carried over from the previous financial year. 
(2) Inklusive 54 000 euro i differentierade anslag fr taganden som verfrts frn det fregende budgetret.
C 326/56 EN Official Journal of the European Communities 27.12.2002 THE FOUNDATIONŐS REPLIES Financial statements 8. 
C 326/56 SV Europeiska gemenskapernas officiella tidning 27.12.2002 STIFTELSENS SVAR ÓrsredovisningÓ Ref.
Budget management of Phare and Tacis programmes The Foundation is working on the integration of Tempus conventions into the budgetary accounting system (SI2), starting from the technical assistance conventions. 
8: Budgetfrvaltningen av Phare-och Tacisprogrammen Stiftelsen arbetar med att infrliva Tempuskonventionerna med budgetredovisningssystemet (SI2) och tnker brja med konventionerna fr tekniskt bistnd.
Tempus budgets have so far had extra-budgetary management as specifically requested by DG EAC. 
Tempusbudgetarna har hittills frvaltats Óutanfr budgetenÓ p GD Utbildning och kulturs srskilda begran.
As regards other Phare, Tacis, and CARDS conventions, the Foundation is evaluating the cost-benefit ratio of transferring them into SI2 as well, since project-management services given to the Commission are being phased out according to the agreed mid-term strategy of the Foundation. 9 and 10. 
Nr det gller andra Phare-, Tacis-och Cardskonventioner pgr en utvrdering av om det r lnsamt att infrliva ven dem med SI2, eftersom de projektfrvaltningstjnster som utfrs fr kommissionen hller p att avvecklas i enlighet med stiftelsens halv-tidsstrategi.
Depreciation and inventory The Foundation intends to apply depreciation to its non-financial fixed assets as from this yearŐs accounts. 
9 och 10: Avskrivning och inventariefrteckning Stiftelsen tnker gra en avskrivning p sina icke-finansiella anlggningstillgngar frn och med innevarande rs rkenskaper.
The depreciation will be applied retroactively and en bloc to account for what should have been deducted in previous years. 
Avskrivningen kommer att gras retroaktivt och Ói klumpÓ fr att ven sdant som skulle dragits av under tidigare r ska komma med.
The depreciation rates and procedure applied will be based on Regulation (EC) No 2909/2000. 
Avskrivningssatsen och frfarandet kommer att grunda sig p frordning (EG) nr 2909/2000.
The in-house development of an electronic asset-management system (inventory) has just been completed. 
Stiftelsens arbete med att ta fram ett elektroniskt system fr frvaltning av tillgngar (inventarier) har just slutfrts.
The system is currently undergoing testing, and some minor modifications will be made before implementation. 
Systemet hller p att testas och vissa smrre ndringar kommer att gras innan det infrs.
The Foundation plans to launch a complete input of property records in the new inventory system by the end of November to replace completely the old systems and records. 
I slutet av november tnker stiftelsen stta igng och registrera all egendom i det nya inventariesystemet och erstta samtliga gamla system och register.
The record input will be based on a physical inventory to be carried out first. 
Frst ska en fysisk inventering gras, en inventering som ska bilda utgngspunkt fr det nya registret.
In this framework, the Foundation has drafted guidelines, including work flows and responsibilities for asset identification, registration, management, disposal and depreciation that comply with Community regulations in force. 
I samband med detta har stiftelsen utarbetat riktlinjer, dribland arbetsflden och ansvar fr identifiering, registrering, administration, avyttrande och avskrivning av tillgngar som fljer EU:s gllande regler.
Application of the financial provisions 11.Frameworkcontracts By nature, framework contracts do not indicate a maximum amount, but only a list of prices for the various items/services, which might be purchased under the contract. 
ÓTillmpningen av de finansiella bestmmelsernaÓ Ref. 11: Ramavtal Ramavtalen innehller inga maximibelopp, endast en prislista ver de olika freml/tjnster som kan kpas enligt avtalet.
In the tender documents for the selection of framework contractors the estimated volume/amount of the services requested under the contract is often mentioned. 
I anbudshandlingarna som bildar utgngspunkt fr urvalet av uppdragstagare nmns ofta den uppskattade volym eller det uppskattade belopp som begrs enligt avtalet.
The Finance unit and Legal service are currently working to put in place a mechanism to control the level of spending under each running framework contract. 
Ekonomienheten och den juridiska avdelningen arbetar fr nrvarande med att ta fram ett verktyg med vars hjlp det ska g att kontrollera utgiftsnivn under samtliga lpande ramavtal.
30.12.2003 EN Official Journal of the European Union REPORT on the financial statements of the European Training Foundation for the financial year 2002, together with the FoundationŐs replies C 319/47 Page 48 48 48 48 49 49 51 54 (2003/C 319/08) CONTENTS THE COURTŐS OPINION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
30.12.2003 SV Europeiska unionens officiella tidning C 319/47 RAPPORT om rsredovisningen fr Europeiska yrkesutbildningsstiftelsen fr budgetret 2002 samt stiftelsens svar (2003/C 319/08) INNEHLLSF RTECKNING REVISIONSRTTENSUTTALANDE ..............................................
Budgetaryimplementation ................................................. 
IAKTTAGELSER .............................................................
Accountsandfinancialstatements ........................................... 
Inledning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Legalityandregularityoftheunderlyingtransactions ............................ 
Rkenskaper och rsredovisning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tables 1 to 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Deunderliggandetransaktionernaslaglighetochkorrekthet ....................... Tabell1Đ3..................................................................
Paragraph 1-4 5-16 5 6-9 10-14 15-16 ............ 
Punkt Sida 1Đ4 48 5Đ16 48 5 48 6Đ9 48 10Đ14 49 15Đ16 49 ............
TheFoundationŐsreplies ................................................................. 
51 Stiftelsenssvar .........................................................................
C 319/48 EN Official Journal of the European Union 30.12.2003 THE COURTŐS OPINION 1. 
C 319/48 SV Europeiska unionens officiella tidning 30.12.2003 REVISIONSRTTENS UTTALANDE 1.
The Court has examined the financial statements of the European Training Foundation for the financial year ended 31 December 2002. 
Revisionsrtten har granskat rsredovisningen fr Europeiska yrkesutbildningsstiftelsen fr det budgetr som slutade den 31 december 2002.
In accordance with Article 11(1) of Council Regulation (EEC) No 1360/90 (2), the budget was implemented on the responsability of the Director. 
I enlighet med artikel 11.1 i rdets frordning (EEG) nr 1360/90 (2) har budgeten genomfrts under direktrens ansvar.
This responsability included the drawing-up and presentation of the financial statements (3) in accordance with the internal financial provisions provided for in Article 12 of Council Regulation (EEC) No 1360/90. 
Detta ansvar omfattar upprttandet och framlggandet av rsredovisningen (3) i enlighet med de interna finansiella bestmmelserna enligt vad som freskrivs i artikel 12 i rdets frordning (EEG) nr 1360/90.
The European Training Foundation was created by Council Regulation (EEC) No 1360/90 of 7 May 1990. 
Europeiska yrkesutbildningsstiftelsen instiftades genom rdets frordning (EEG) nr 1360/90 av den 7 maj 1990.
It supports the reform of vocational training in (1) OJ L 248, 16.9.2002, p. 
Stiftelsens uppgift r att stdja reformen av yrkesutbildningen i Euro-(1) EGT L 248, 16.9.2002, s.
(2) OJ L 131, 23.5.1990. 
(2) EGT L 131, 23 maj 1990.
(3) As required pursuant to Article 11(3) of Council Regulation (EEC) No 1360/90, the detailed accounts of all the FoundationŐs revenue and expenditure for the financial year 2002 were drawn up on 28 March 2003 and forwarded to the Court of Auditors. These accounts were received by the Court on 31 March 2003. 
(3) Som freskrivs i artikel 11.3 i rdets frordning (EEG) nr 1360/90 har de detaljerade rkenskaperna fr stiftelsens samtliga inkomster och utgifter under budgetret 2002 upprttats den 28 mars 2003 och drefter verlmnats till revisionsrtten som mottog dem den 31 mars 2003.
A summarised version of these financial statements is presented in the tables annexed to this report. more than 40 countries and facilitates access to Community expertise and practice in the general field of human resources development. 
En sammanfattning av rsredovisningen finns i de tabeller som bifogats denna rapport. peiska unionens partnerlnder. Den stder reformen av yrkesutbildningen i ver fyrtio lnder och underlttar tillgngen till expertis och gemenskapspraxis vad gller personalutveckling i allmnhet.
As such, it assists the Commission in the implementation of the MEDA, CARDS, Tacis and Tempus programmes. 
Den hjlper ocks kommissionen att frvalta programmen Meda, Cards, Tacis och Tempus.
Budgetary implementation 6. 
Budgetgenomfrande 6.
Table 1 shows the implementation of the appropriations for the year 2002 and the appropriations carried over from the previous financial year. 
Utnyttjandet av anslag fr budgetret 2002 och verfrda anslag frn det fregende budgetret visas i tabell 1.
The 2002 appropriations were committed up to the level of 16,6 million euro; they were disbursed in payments amounting to 13,2 million euro. 
Av anslagen fr r 2002 har det gjorts taganden fr 16,6 miljoner euro och betalningar fr 13,2 miljoner.
The balance of the appropriations was either carried over (3,4 million euro) or cancelled (0,2 million euro). 
Resterande anslag har antingen verfrts (3,4 miljoner) eller frfallit (0,2 miljoner).
The volume of carryovers remains high as regards the operating appropriations where they represent more than 50 % of the yearŐs commitments. 
Andelen verfrda driftsanslag r fortfarande stor och utgr ver 50 % av rets taganden.
The extent of these carryovers shows that the Foundation needs to improve the quality and monitoring of its work programme with the aim of observing the principle of annuality more faithfully. 
Dessa omfattande verfringar av driftsanslag visar att stiftelsen mste frbttra kvaliteten p och uppfljningen av programplaneringen av verksamheten fr att bttre iaktta principen om budgetens ettrighet.
The Foundation has entered into an agreement to set up a support project for small and medium-sized businesses in Albania. In 2002 the Foundation managed 0,5 million euro under this agreement. 
Stiftelsen har ingtt en verenskommelse fr att inrtta ett stdprojekt fr albanska sm och medelstora fretag. r 2002 frvaltade stiftelsen 0,5 miljoner euro fr denna verenskommelse.
This activity is not mentioned in the budget and appears only at balance sheet level. 
Denna verksamhet nmns inte i budgeten utan tas endast upp i balansrkningen.
On the basis of agreements concluded with the Commission, the Foundation manages Phare and Tacis programmes, including technical assistance for the implementation of the Tempus programme (see paragraph 5). 
Genom verenskommelser med kommissionen frvaltar stiftelsen programmen Phare och Tacis, inklusive den tekniska stdfunktionen fr att genomfra Tempus-programmet (se punkt 5).
These programmes amount to a sum total of 244,7 million euro. In 2002, the Foundation made payments of 31 million euro for these programmes and, on 31 December 2002, the balance of the corresponding bank accounts amounted to 26,5 million euro. 
Den totala summan fr dessa program uppgr till 244,7 miljoner euro. r 2002 betalade stiftelsen ut 31 miljoner euro fr programmen och den 31 december 2002 uppgick saldot p motsvarande bankkonton till 26,5 miljoner euro. ver 20 personer av stiftelsens 123 (4) anstllda arbetar heltid med dessa program.
As the Court has pointed out in earlier reports (5), no data relating to these programmes appear in the budgetary implementation statement, the balance sheet or the budget outturn. 
Som revisionsrtten har ppekat i tidigare rapporter (5) finns inga uppgifter om programmen i budgetgenomfrandet, ej heller i balansrkningen eller resultatrkningen.
Instead, the Foundation presents the relevant financial information in an annex to its financial statements. 
Stiftelsen lmnar finansiell information om programmen i en bilaga till rsredovisningen.
(5) Paragraph 8 of the report concerning the financial year 2001 (OJ C 326, 27.12.2002, p. 
(5) Punkt 8 i rsrapporten fr budgetret 2001 (EGT C 326, 27.12.2002, s.
51); see also paragraph 11 of the report concerning the financial year 1999 (OJ C 373, 27.12.2000, p. 
51), se ven punkt 11 i rsrapporten fr budgetret 1999 (EGT C 373, 27.12.2000, s.
30.12.2003 EN Official Journal of the European Union C 319/49 is compatible with the principle of Ôreality over appearanceŐ (1). 
30.12.2003 SV Europeiska unionens officiella tidning C 319/49 frfaringsstt innebr risk fr principen om budgetens enhet och, betrffande redovisningen, ven fr principen att innehll gr fre form (1).
Furthermore, it makes the task of auditing the use of these funds more complex. 
Dessutom blir det med denna hantering svrare att kontrollera hur medlen anvnds.
Accounting and financial statements 10. 
Rkenskaper och rsredovisning 10.