natgillin/translations-raw huggingface dataset:
In view of the findings of the CourtŐs audit, which are set out below, the effectiveness and usefulness of these external audits, which have not generally yielded significant observations, are debatable given the circumstances. 
Mot bakgrund av revisionsrttens granskningsresultat fr vilka redogrs nedan, kan det under dessa villkor diskuteras om den externa revisionen, som inte lett till ngra viktiga iakttagelser, r ndamlsenlig och nyttig.
The external auditorsŐ certificates accompany the annual reports which the groups send to the President of the Parliament, who forwards them to the Committee on Budgetary Control. 
Intygen frn de externa revisorerna tfljer den rsrapport som grupperna tillsnder parlamentets ordfrande som sjlv verlmnar den till budgetkontrollutskottet.
As the Court observed in its Annual Report concerning the financial year 1989 (22), there was a failure to follow the procedure requiring (23) the Committee on Budgetary Control to draw up for the ParliamentŐs Bureau a comprehensive report on the extent to which appropriations have been used in compliance with the regulations in the field of expenditure on information activities. 
Revisionsrtten konstaterade redan i sin rsrapport fr budgetret 1989 (22), att man inte har fljt det frfarande enligt vilket budgetkontrollutskottet vad gller utgifterna fr informationsarbete skall upprtta (23) en samlad rapport fr parlamentets presidiums rkning om huruvida anvndningen av anslagen verensstmmer med bestmmelserna.
OBSERVATIONS ON THE KEEPING OF THE ACCOUNTS AND THE FINANCIAL STATEMENTS 32. 
IAKTTAGELSER OM UPPRTTANDET AV RKENSKAPER OCH RSREDOVISNING 32.
The accounting practices of the majority of the groups do not call for extensive comment by the Court. 
De flesta gruppernas redovisningsmetoder ger inte anledning till ngra strre ppekanden frn revisionsrttens sida.
In one group the annual accounts for the financial year 1998 were only submitted after a considerable delay and with numerous transactions which had been in abeyance for some time still left on suspense accounts, which was indicative, in this case, of a lack of rigour in the keeping of the accounts. 
I en grupp framlades rkenskaperna fr budgetret 1998 med en betydande frdrjning och tskilliga transaktioner hade lnge bibehllits p avrkningskonton, vilket vad gllde likvida medel visade p en bristande stringens i upprttandet av redovisningen.
The lack of clarity in the arrangements for keeping the accounts and presenting the financial statements led to differences in interpretation and practice between the groups. 
Bristen p klarhet i bestmmelserna vad gller upprttandet av rkenskaperna och framlggandet av rsredovisningen har frt med sig skillnader vad gller tolkning och praxis mellan grupperna.
Some groups thus introduced cash basis accounting and others accruals basis accounting. 
Vissa grupper har infrt kassabokfring, andra en periodiserad bokfring.
In addition, some groups drew up a statement of assets and liabilities showing, in particular, their immovable property, accounts receivable and debts. Others drew up a financial balance sheet showing only their cash deposits and liquid assets as at the end of the financial year. 
Dessutom har vissa grupper stllt upp en balansrkning som omfattar anlggningstillgngar, fordringar och skulder. Andra har stllt upp en balansrkning som r begrnsad till placering av likvida medel och vrden som finns disponibla vid slutet av budgetret.
C 181/8 EN Official Journal of the European Communities 28.6.2000 35. 
C 181/8 SV Europeiska gemenskapernas officiella tidning 28.6.2000 35.
Frequent shortcomings were observed concerning supporting documents, whether this concerned accounting documents in the strict sense (contracts, invoices, etc) or documentation of the activities to which the expenditure was linked (purpose of meetings, list of the persons invited, brochures, etc). 
Ofta frekommande brister har observerats vad gller verifikationer antingen det gller egentligt bokfringsmaterial (kontrakt, fakturor...) eller dokument rrande de aktiviteter som utgifterna hr samman med (anledningen till sammantrden, lista p inbjudna personer, broschyrer...).
In the absence of explicit provisions, only a limited number of groups kept an inventory or equivalent record of the movable property acquired with their appropriations. 
I frnvaro av uttryckliga bestmmelser p omrdet, r det bara ett begrnsat antal grupper som har gjort ett inventarium eller motsvarande registrering av det lsre som frvrvats med hjlp av dessa anslag.
On 26 May 1993, in line with the CourtŐs proposal in its Annual Report for the financial year 1989 (24), the groups adopted a uniform system of accounts for operations concerning information activities. 
Enligt revisionrttens nskeml i rsrapporten fr budgetret 1989 (24), antog grupperna den 26 maj 1993 en harmoniserad kontoplan fr den verksamhet som rr informationsarbetet.
This step was not followed in the case of operations relating to administrative expenditure and political activities, with the result that, in the case of these types of expenditure, there is no uniform presentation of the relevant financial statements. 
Denna tgrd har inte lett till efterfljd vad gller den verksamhet som har med de administrativa utgifterna och de politiska aktiviteterna att gra, varfr det inte freligger ngon enhetlig presentation fr berrda rsredovisningar.
This shortcoming was rectified, however, during the review of the rules by the Bureau of the European Parliament at the close of 1998. 38. 
Denna brist har emellertid avhjlpts i samband med att parlamentets presidium reviderade bestmmelserna i slutet av 1998.
Apart from the fact that, as noted above, the distinction between political activities and information activities is largely theoretical, expenditure is entered sometimes on the basis of the type of expenditure and sometimes on the basis of its purpose. 
Frutom att, som tidigare framhllits, distinktionen mellan politiska aktiviteter och informationsarbete i stor utstrckning r teoretisk, sker bokfringen av utgifter ibland med ledning av utgifternas slag och ibland med ledning av vad de har anvnts till.
In practice, the Court noted rather frequently that expenditure relating to similar actions was entered under different headings in the accounts, or that expenditure concerning one and the same action was spread over several headings. 
I praktiken har revisionsrtten ofta iakttagit att utgifter fr nrbeslktade tgrder bokfrs p olika bokfringsposter, och utgifter fr samma tgrd kan ocks de delas upp p flera poster.
The new rules, which have been applicable since 1999, are no improvement in this respect. 
De nya bestmmelser som gller sedan 1999 innebr ingen frbttring i detta avseende.
There are also limits to the informative value of the annual reports on the use of the appropriations due to the fact that, in practice, they do no more than present the financial statements and that, contrary to what one would expect, they do not include any explanation of the main activities for which expenditure was incurred during the financial year. 
Vrdet av den information som rsrapporterna ger om anvndningen av anslagen begrnsas ocks av att de i praktiken endast ger en rsredovisning och de ger tvrt emot vad man kunde vnta ingen frklaring till de huvudsakliga verksamheter som har samband med budgetrets utgifter.
In several cases the Court noted problems with the reliability of the financial statements sent by the groups to the President of the Parliament. 
Revisionsrtten har i ett flertal fall konstaterat problem med tillfrlitligheten i de rsredovisningar som grupperna verlmnat till parlamentets ordfrande.
The group which submitted financial statements containing numerous suspense accounts (see paragraph 33) presented expenditure which had already been settled and which, in the main, consisted of claims on a fund created for the financing and adjustment of salaries (see paragraph 58), as appropriations committed. 
Den grupp som har lmnat rsredovisningar som innehller ett flertal avrkningskonton (se punkt 33) framlgger som anslag fr vilka taganden gjorts och som fortfarande r utestende 1999 utgifter som redan har betalats och som i allt vsentligt representerar en fordran p en fond som skapats fr finansiering och justering av lner (se punkt 58).
In addition, he clearly excluded from his audit certificate the ÔjustificationŐ for the system of remuneration financed from the abovementioned fund. 
Han har dessutom i sitt intyg klart utelmnat en underskning av om det avlningssystem som finansieras med hjlp av den ovannmnda fonden r vlgrundat.
Another group submitted financial statements containing relatively few details and not those certified by the external auditors, which were more informative, in particular in respect of the groupŐs financial operations with related organisations. 
En annan grupp har lmnat in rsredovisningar som frhllandevis inte r s detaljerade och inte dem som intygats av externa revisorer som innehller mer information nr det gller gruppens finansiella verksamhet tillsammans med nrbeslktade organisationer.
In addition, considerable funds, held in reserve by this group in a foundation - a genuine subsidiary of the group - are not included in its financial statements. 
Fr vrigt tas betydande medel inte upp i rsredovisningen. Dessa medel sparades av gruppen i en stiftelse, som var som en verklig filial till gruppen.
Due to a problem in the design of its accounting system, a third groupŐs financial statements did not show the total expenditure of its national delegations. 
P grund av en felaktig utformning av redovisningssystemet, visade en tredje grupps rsredovisning inte de totala utgifter som effektuerades av de nationella delegationerna.
In the case of a fourth group, a general problem with entering expenditure in the accounts and in the budget had a negative impact on the reliability of the information on expenditure. 
Stndigt frekommande problem med bokfringen i budgeten och i rkenskaperna pverkade informationernas tillfrlitlighet vad gllde utgifternas slag fr en fjrde grupp.
OBSERVATIONS ON THE LEGALITY/REGULARITY OF THE OPERATIONS 41. 
IAKTTAGELSER OM TRANSAKTIONERNAS LAGLIGHET OCH KORREKTHET 41.
The absence of explicit provisions in the rules concerning administrative expenditure and expenditure on political activities does not imply, in the CourtŐs view, that the use of these funds should remain completely at the discretion of the groups. 
Frnvaron av explicita bestmmelser i regelverket vad gller administrativa utgifter och politiska aktiviteter innebr inte enligt revisionsrttens mening att anvndningen av medel lmnas till gruppernas totala godtycke.
The expenditure must remain within reasonable limits which are appropriate to the modus operandi and the activities of internal Parliament bodies. 
Utgifterna br befinna sig inom rimliga grnser som motsvarar parlamentets interna organs arbetsstt och deras verksamhet.
The wording of the budgetary authorisations and the comments on them confirm this analysis. 
Rubrikerna p budgetbemyndigandena och anmrkningarna till dem strker denna analys.
The Court therefore considered that the obligation to demonstrate a link with the role and modus operandi of the Parliament and the bans on financial participation in election campaign activities and on the transfer of funds to third parties also apply, de facto, to the use of these appropriations. 
Revisionsrtten har drfr ansett att frpliktelsen att upprtta en frbindelselnk mellan parlamentets roll och dess arbetsstt liksom frbudet mot att ge finansiering till valkampanjer och att utbetala medel till tredje man ven gllde anvndningen av dessa anslag.
This analysis is confirmed by the changes introduced by the new rules which have been in force since 1999 (25). 
Denna analys bekrftas av den utveckling som prglas av de nya bestmmelser som r i kraft sedan 1999 (25).
Supporting documentation 42. 
Verifierande underlag 42.
Significant anomalies in respect of accounting documents were found in 50 % of the groups. 
Vsentliga anomalier har konstaterats vad gller bokfringsmaterial i hlften av grupperna.
In general, these take the form of a frequent absence of contracts (employment, services and rental contracts), of order forms or delivery slips, of invoices, pay slips or fee claims, mission orders, tickets, of the authorisation of payment by the recipient of a service or proof of payment in cases of reimbursement. 
Det gller i allmnhet att det ofta saknas kontrakt (anstllningsavtal, avtal om tjnster, hyresavtal), bestllningssedel eller fljesedel, faktura, betalningskvitto eller besked om arvode, resefrordnande, biljetter, mottagarens kvit-tering av utfrda tjnster, betalningsbevis nr ersttning skall utbetalas.
These anomalies were all the more significant in one group, where a not inconsiderable amount of the expenditure was made from the groupŐs account by means of bankerŐs cards and was entered in the accounts without supporting documents, simply on the basis of the statement issued by the bank. 
Dessa anomalier var nnu mer betydande i en grupp dr en icke obetydlig del av utgifterna effektuerades med hjlp av bankkort knutna till gruppens konto och bokfrdes p grundval av ett enkelt utdrag frn bankorganet i brist p verifikationer.
Some appropriations were paid over to national delegations without justification as far as the nature and cost of the actions carried out or planned was concerned. 
Anslag har utbetalats till nationella delegationer utan underlag vad gller slaget av genomfrda eller planerade tgrder och kostnaderna fr dem.
It is sometimes difficult, in view of the nature of the national delegations in question, to know whether or not they are indistinguishable from the related political organisations. 
Nr det gller de nationella delegationerna r det ibland svrt att veta om de ingr i nrbeslktade politiska organisationer eller inte.
28.6.2000 EN Official Journal of the European Communities C 181/9 The link between the groupsŐ activities and the role and modus operandi of the Parliament, its political groups and their members 44. 
28.6.2000 SV Europeiska gemenskapernas officiella tidning C 181/9 Sambandet mellan tgrderna och parlamentets roll och funktion och dess politiska grupper och deras ledamter 44.
In the case of a majority of the groups, it is frequently difficult to establish whether expenditure has a clear connection with the role and modus operandi of the Parliament, of the group or of its members, on account of the absence of adequate information on the purpose of the action. 
Fr en majoritet av grupperna r det ganska ofta svrt att faststlla om en utgift har en klar anknytning till parlamentets, gruppens eller ledamternas roll och funktion p grund av bristen p tillrcklig information om syftet med tgrden.
It also arises in the case of expenditure in connection with the activities of some national delegations, on which no information is available. 
Detta gller ven de utgifter som sammanhnger med aktiviteter som utfrs av ngra nationella delegationer fr vilka ingen information finns tillgnglig.
The general absence of clear internal rules, in particular concerning the delegation of powers and authorisation of expenditure, the deficiencies in respect of supporting documents and the high degree of decentralisation in the use of appropriations all contribute to making it difficult to ascertain whether there is a clear link between an item of expenditure and the groupŐs activities. 
Den tmligen allmnna bristen p klara interna regler, srskilt vad gller delegering av ansvar och godknnande av utgifter, bristen p verifikationer och den starka decentraliseringen vad gller anvndningen av anslag bidrar till svrigheten att faststlla om en utgift har ett klart samband med gruppens aktivitet.
Funds and resources placed at the disposal of political groupings 46. 
Medel och resurser som stllts till de politiska grupperingarnas frfogande 46.
Some groups used part of their appropriations to finance European political parties or other related groupings. 
Vissa grupper har anvnt en del av sina anslag fr att delta i finansieringen av europeiska politiska partier eller andra beslktade grupperingar.
In 1998, a total of approximately ECU 1 400 million was paid to the latter in the form of dues, subsidies, repayments of building loans or contributions to administrative costs. 
1998 utbetalades till dessa senare ett belopp p omkring 1,40 miljoner euro i form av avgifter, bidrag, terbetalning av ln fr fast egendom eller fr deltagande i administrativa kostnader.
This amount does not reflect the entirety of the financial support enjoyed by European political parties, which also use offices and staff financed directly from the ParliamentŐs budget and placed at the disposal of the groups. 
Detta belopp innefattar inte allt det finansiella std som de europeiska partierna tnjuter. De anvnder ocks de lokaler och den personal som parlamentet stller till gruppernas frfogande och som finansieras direkt genom parlamentets budget.
The Court is aware that, since the entry into force of the Treaty of Amsterdam, Article 191 of the Treaty establishing the European Community recognises the importance of political parties at European level and that thought is currently being given to a legal statute for European political parties. 
Revisionsrtten knner vl till att artikel 191 i Frdraget om upprttandet av Europeiska gemenskapen sedan Amsterdamsfr-dragets ikrafttrdande betonar vikten av politiska partier p europeisk niv och att man nu frbereder en stadga fr europeiska politiska partier.
Nevertheless, the Court considers that aid for the financing of European political parties, as for other similar groupings, cannot be taken from appropriations which are intended for the activities of the groups. 
Revisionsrtten anser emellertid att std till finansiering av europeiska politiska partier och till nrbeslktade grupperingar inte kan finansieras med anslag som r avsedda fr gruppernas aktiviteter.
One group, which has set up a foundation (see paragraph 40) under its own control, transfers part of its appropriations to it every year, i.e. approximately ECU 720 000 million in 1998. 
Den grupp som har grundat en stiftelse (se punkt 40), som placerats under dess kontroll utbetalar rligen till denna en del av sina anslag, nmligen 0,72 miljoner euro 1998.
At the end of 1998 this foundationŐs assets totalled more than ECU 10 million, consisting mainly of bank deposits and stock exchange investments, the yield from which - approximately ECU 730 000 in 1998 - served to finance its activities. 
I slutet av 1998 uppgick denna stiftelses tillgngar till mer n 10 miljoner euro, som framfr allt utgjordes av banktillgodohavanden och aktieinnehav varav avkastningen 0,73 ungefr miljoner euro 1998 anvnds till att finansiera stiftelsens aktiviteter.
The funds thus placed in reserve are not mentioned in the groupŐs balance sheet. 
De medel som p detta stt avsatts nmns inte i gruppens balansrkning.
The Court also found some cases where staff paid by the groups were working for outside organisations, such as a national political party, an association liaising with political parties in non-Member States or a newspaper or magazine. 
Revisionsrtten har ocks konstaterat ngra fall dr personal som avlnades av grupperna utfrde sina aktiviteter inom organ utanfr gemenskapen ssom nationella politiska partier, en sammanslutning med anknytning till politiska partier i tredje land eller ett pressorgan.
Some groups made a financial contribution to national political parties in the form of actions which had allegedly been organised jointly. 
Vissa grupper har till nationella politiska partier utbetalat ett finansiellt bidrag fr tgrder som skulle ha organiserats i samarbete.
Apart from the fact that the actions in question showed no sign of being ÔjointŐ in nature, the contributions from the groups were paid in the absence of any information on the overall cost of the operations and on the distribution of the expenditure and whether it had actually been incurred in every particular. 
Frutom att det inte framgick i samband med tgrderna i frga att det rrde sig om en gemensam finansiering utbetalades gruppernas bidrag utan att det fanns ngon information om totalkostnaden fr verksamheten, om hur utgifterna frdelades och om de verkligen frelg.
Consequently, the risk that such operations may constitute financial support for the political parties in question cannot be excluded. 
Drfr kan det inte uteslutas att dessa transaktioner utgr ett std till finansiering av ifrgavarande politiska partier.
Activities organised in cooperation with third parties 51. 
Aktiviteter som organiseras i samarbete med tredje parter 51.
In 50 % of the groups cases were discovered where the principle of joint signing on equal terms was not complied with in respect of various actions (meetings, round table discussions, publications, posters, etc) conducted in cooperation with European political parties or national political groupings. 
Inom hlften av grupperna har man funnit fall dr principen om gemensam underskrift p lika niv inte har respekterats vid diverse tgrder (fredrag, rundabordskonferenser, publikationer, affischer...)
In the absence of the name and logo of the group and of the Parliament, these actions are equivalent to actions conducted by the political groupings in question. 
Eftersom de saknar gruppens eller parlamentets namn och logotyp liknar dessa tgrder motsvarande politiska grupperingars tgrder.
Financial participation in election campaign activities 52. 
Finansiellt deltagande i valkampanjsverksamhet 52.
The Court found some cases of direct financial participation in election campaigns, either for European Paliament elections or elections in the Member States. 
Revisionsrtten har konstaterat ngra fall av direkt finansiellt std till europeiska valkampanjer eller valkampanjer i medlemsstaterna.
In addition, the actions of the political groupings which received funds or benefited from the groupsŐ other resources, as revealed above, were in principle, of course, part of the preparation of such election campaigns. 
Dessutom ingr i princip de tgrder som utfrs av de politiska grupperingar som erhller medel eller som drar nytta av gruppernas vriga resurser, enligt vad som framkommit ovan, p ett naturligt stt i frberedelserna till sdana valkampanjer.
Activities normally covered by other allowances 53. 
Normala aktiviteter som tcks av andra ersttningar 53.
A considerable part of the appropriations of one group was used to finance expenditure which is normally covered by the secretarial and general expenses allowances received by the members of Parliament, i.e. parliamentary assistantsŐ travelling and overnight expenses and operational expenditure of the MEPsŐ constituency and other offices in the Member States. 
En betydande del av en grupps anslag har anvnts fr att finansiera utgifter som normalt sett tcks av sekretariatserstt-ningar och ersttningar fr allmnna omkostnader fr ledamterna som kostnader fr resor och inkvartering fr parlamentsle-damternas assistenter och ledamternas administrativa kostnader fr sina kontor i medlemsstaterna.
Similar cases, more isolated however, were also revealed in several other groups. 
Liknande fall om n mer sllan frekommande har uppdagats ven vad gller ngra andra grupper.
Expenditure of a private nature 54. 
Utgifter av privat karaktr 54.
Cases of expenditure were found which were of a manifestly private nature, i.e. equipment installed in a private vehicle and residence, documentary research work carried out with a view to the publication of a book, subscriptions to magazines or travelling expenses. 
Det har upptckts fall av utgifter som hade en uttalat privat karaktr t.ex. utrustning som installerats i en bil och i ett privat-hem, dokumentefterforskningar som gjorts infr offentliggrandet av en skrift, tidningsabonnemang eller resekostnader.
There is also a risk of other forms of private 
Det finns ven risker fr andra former av privat anvndande srskilt