natgillin/translations-raw huggingface dataset:
These carryovers related to Titles I and II appropriations that had not been committed and were unduly transferred to Title III with a view to their being carried over to the next financial year (8). The financial statements 10. 
Dessa verfringar avsg outnyttjade anslag fr avdelningarna I och II som felaktigt verfrdes till avdelning III fr att de skulle verfras till nsta budgetr (8). rsredovisning 10.
The short-form revenue and expenditure account and balance sheet published by the Monitoring Centre for the financial year 2002 are presented in Tables 2 and 3. 
Den inkomst-och utgiftsredovisning och balansrkning som centrumet offentliggr fr budgetret 2002 terges i sammanfattning i tabellerna 2 och 3.
There has been no physical inventory in recent years. 
Det har inte gjorts ngon fysisk inventering under de senaste ren.
The goods listed in the inventory (which is not complete) are not identified and their location is not specified. Furthermore, obsolete items have not been decommissioned. 
De artiklar som frekommer i inventariefrteckningarna, som fr vrigt inte r uttmmande, har varken identifierats eller lokalise-rats. Dessutom har det inte gjorts ngon utrangering av artiklar som tagits ur bruk.
(5) Figures have been rounded, which may give rise to minor differences in totals. 
(5) Siffrorna har avrundats, vilket kan ge upphov till skillnader i totalbeloppen.
(6) Article 6(1)(a) of the Monitoring CentreŐs financial regulation. 
(6) Artikel 6.1 a i centrumets budgetfrordning.
(7) Article 6(2) of the Monitoring CentreŐs financial regulation. 
(7) Artikel 6.2 i centrumets budgetfrordning.
(8) Article 21 of the Monitoring CentreŐs financial regulation only authorises transfers from one chapter to another. 
(8) Enligt centrumets budgetfrordning (artikel 21) fr verfringar endast gras mellan kapitel.
C 319/64 EN Official Journal of the European Union 30.12.2003 Legality and regularity of the underlying transactions 12. 
C 319/64 SV Europeiska unionens officiella tidning 30.12.2003 De underliggande transaktionernas laglighet och korrekthet 12.
Pursuant to a decision dated 18 April 2002 the executive director authorised three authorising officers responsible for the Phare project to sign cheques and bank transfer orders. 
Som en fljd av ett beslut av den 18 april 2002 har direktren gett tre utanordnare som r ansvariga fr Phare-projektet tilltelse att underteckna checker och banktransaktioner.
This type of authorisation, delegating accounting officer powers to authorising officers, is incompatible with the principle of segregation of duties (1). 
Att ge en sdan tilltelse, som ger utanordnaren en rkenskapsfrares befogenheter, strider mot principen om tskillnad mellan funktioner (1).
Personnel management 13. 
Personalfrvaltning 13.
The Court has already had occasion to draw to the Monitoring CentreŐs attention the necessity of making its personnel management system more rigorous (2). 
Revisionsrtten har redan haft anledning att uppmrksamma centrumet p att det r ndvndigt att gra systemet fr personalfrvaltning mer strikt (2).
The audits carried out in 2002 revealed persistent shortcomings such as files without essential documents that made it impossible to assess the justification for the financial entitlements attributed to the members of staff concerned. 
De kontroller som utfrdes under 2002 visade att det fortfarande finns anomalier som till exempel att de i handlingar saknas viktiga underlag vilket gr att det inte gr att bedma huruvida de ekonomiska rttigheter som beviljas berrda anstllda r berttigade.
For example, the organisation and holding of an internal competition in order to give various members of the CentreŐs staff the status of permanent officials were tainted by various irregularities relating, in particular, to certain candidatesŐ admissibility and the composition of the selection board. 
Till exempel har anordnandet och genomfrandet av ett internt prov, som skulle ge vissa anstllda p centrumet permanent tjnstemannastatus, knnetecknats av olika oegentligheter, srskilt nr det gller vissa skandes behrighet eller ocks juryns sammansttning.
The seriousness of the anomalies that it detected led the Commission to lodge objections with the Centre about various aspects of the procedures that had been applied. 
Allvaret i de anomalier som konstaterats har franlett kommissionen att gra invndningar till centrumet mot vissa delar av de tillmpade frfarandena.
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 23 October 2003. 
Denna rapport har antagits av revisionsrtten vid dess sammantrde i Luxemburg den 23 oktober 2003.
For the Court of Auditors Juan Manuel FABRA VALLS President (1) Article 16 of the Monitoring CentreŐs financial regulation. 
Fr revisionsrtten Juan Manuel FABRA VALLS Ordfrande (1) Artikel 16 i centrumets budgetfrordning.
(2) See paragraphs 16 to 34 of the annual report for the financial year 2000 (OJ C 372, 28.12.2001, p. 
(2) Se punkterna 16Đ34 i rsrapporten fr budgetret 2000 (EGT C 372, 28.12.2000, s.
30.12.2003 EN Official Journal of the European Union C 319/65 Origin of revenue Revenue received Allocation of expenditure Community subsidies 9,0 1,4 9,0 1,2 Title I Staff 5,1 5,0 5,0 0,1 0,0 0,5 0,2 0,5 0,0 0,6 0,5 0,2 5,6 5,5 5,2 0,1 0,2 0,1 1,8 1,7 1,2 0,5 0,1 Other subsidies Title II Administration 1,2 1,0 0,6 Miscellaneous revenue p.m 0,1 10,3 Title III Operating activities 4,1 3,4 2,5 1,0 0,6 2,0 2,0 1,6 0,7 3,2 2,8 0,2 6,1 5,5 4,6 1,0 0,8 0,4 13,5 12,7 10,9 1,6 1,0 Total 10,4 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) Total 10,4 9,5 8,1 Source: Data compiled by the Monitoring Centre Ń These tables summarise the data supplied by the Monitoring Centre in its own financial statements. 
30.12.2003 SV Europeiska unionens officiella tidning C 319/65 Inkomsternas ursprung Inkomster i den slutliga budgeten fr budgetret Faktiska inkomster Utgiftsfrdelning Anslag i den slutliga budgeten taganden betalda verfrda Anslag som verfrts frn det fregende budgetret Tillgngliga anslag (budgeten 2002 och budgetret 2001) Inkomster Utgifter Gemenskapsbidrag 9,0 9,0 Avdelning I Personal 5,1 5,0 5,0 0,1 0,0 0,5 0,2 0,2 5,6 5,5 5,2 0,1 0,2 vriga bidrag 1,4 1,2 Avdelning II Administration 1,2 1,0 0,6 0,5 0,0 0,6 0,5 0,1 1,8 1,7 1,2 0,5 0,1 vriga inkomster p.m.
NB: Any discrepancies in totals are due to the effects of rounding. entered commit-paid ted carried over cancelled entered paid cancelled appropriations commit-paid ted carried over cancelled Table 1 European Monitoring Centre for Drugs and Drug Addiction Ń Implementation of the budget for the financial year 2002 (EUR million) C 319/66 EN Official Journal of the European Union 30.12.2003 Table 2 European Monitoring Centre for Drugs and Drug Addiction Ń Revenue and expenditure account for the financial years 2002 and 2001 (1) (EUR 1 000) Revenue Subsidies received from the Commission Subsidies received from Norway Other subsidies Other revenue Expenditure Staff Ń Title I of the budget Payments Appropriations carried over Administration Ń Title II of the budget Total revenue (a) 2002 9 000 413 735 133 10 280 4 951 80 2001 8 750 399 1 153 99 10 401 4 174 490 620 624 2 146 2 026 10 079 322 2 076 301 18 - 2 076 -2 639 Payments 632 Appropriations carried over Operating activities Ń Title III of the budget Payments Appropriations carried over Outturn for the financial year (a-b) Balance carried over from the previous financial year (2) Appropriations carried over and cancelled Unused sums for re-use from the previous financial year Amount refunded to the Commission Exchange-rate differences Total expenditure (b) Balance for the financial year (3) 509 2 525 1 001 9 698 582 639 392 9 0 3 1 625 (1) In its accounts, the Monitoring Centre included under revenue and expenditure the use of earmarked revenue not used in 2001. 
C 319/66 SV Europeiska unionens officiella tidning 30.12.2003 Tabell 2 Europeiskt centrum fr kontroll av narkotika och narkotikamissbruk Đ Inkomst-och utgiftsredovisning fr budgetren 2002 och 2001 (1) (1 000 euro) Inkomster Bidrag frn kommissionen Bidrag frn Norge vriga bidrag vriga inkomster Utgifter Personal Đ avdelning I i budgeten Betalningar verfrda anslag Administration Đ avdelning II i budgeten Totalt inkomster (a) 2002 9 000 413 735 133 10 280 4 951 80 2001 8 750 399 1 153 99 10 401 4 174 490 620 624 2 146 2 026 10 079 322 2 076 301 18 - 2 076 -2 639 Betalningar 632 verfrda anslag Drift Đ avdelning III i budgeten Betalningar verfrda anslag Budgetrets resultat (a-b) 509 2 525 1 001 9 698 582 639 392 9 0 Budgetrets saldo (3) 1 625 Totalt utgifter (b) Saldo som verfrts frn det fregende budgetret (2) verfrda anslag som har frfallit Ej utnyttjade medel fr teranvndning frn det fregende budgetret terbetalning till kommissionen Kursskillnader 3 (1) I sin redovisning har centrumet inkluderat i inkomster och utgifter utnyttjandet av tilldelade medel som inte anvndes under 2001.
(2) The balance for the financial year 2001 is to be refunded to the Commission and is equivalent to the total of the outturn for the financial year plus depreciation (82 000 + 557 000 euro). 
(2) Saldot frn budgetret 2001 som skall terbetalas till kommissionen r lika med summan av budgetrets resultat plus avskrivningar (82 000 + 557 000 euro).
(3) Calculated in accordance with the principles laid down in Article 15 of Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 (OJ L 130, 31.5.2000, p. 8). 
(3) Berkning enligt principerna i artikel 15 i rdets frordning (EG, Euratom) nr 1150/2000 (EGT L 130, 31.5.2000, s. 8).
Source: Data compiled by the Monitoring Centre. 
Klla: Uppgifter frn centrumet.
30.12.2003 EN Official Journal of the European Union C 319/67 Assets 2002 3 559 152 785 74 66 - 1 867 2 768 2001 2 950 151 634 51 0 -557 3 229 10 36 39 28 40 143 3 925 0 3 925 0 7 307 Liabilities (EUR 1 000) 2001 3 792 82 3 874 2 185 270 75 18 774 28 101 1 709 3 332 265 101 4 0 269 101 6 400 7 307 Stocks 28 Current assets Sundry accounts payable (4) VAT (and other taxes) Recovery orders (5) Suspense accounts Sums to be reused Deferred revenue Subsidy from the Commission Subsidies assigned Recoverable VAT Sundry accounts receivable Cash accounts Bank accounts Imprest account Suspense accounts 0 0 84 18 Subtotal 101 Subtotal Subtotal Total Table 3 European Monitoring Centre for Drugs and Drug Addiction Ń Balance sheet at 31 December 2002 and 31 December 2001 Fixed assets Fixed capital 2002 2 797 1 626 4 423 Buildings Equipment and furniture Computer equipment (1) Transportation equipment Intangible assets Depreciation (2) Own capital Balance for the financial year (3) Current liabilities Subtotal Subtotal 1 377 212 Automatic carryovers of appropriations Non-automatic carryovers Subsidies 0 Subtotal Total 3 474 4 3 478 24 6 400 (1) In 2001, computer software was included with computer equipment. 
30.12.2003 SV Europeiska unionens officiella tidning C 319/67 Tabell 3 Europeiskt centrum fr kontroll av narkotika och narkotikamissbruk Đ Balansrkning per den 31 december 2002 och den 31 december 2001 Tillgngar Anlggningstillgngar Fastigheter Utrustning och inventarier Datautrustning (1) Fordon 74 (1 000 euro) 2001 3 792 82 3 874 2 185 270 75 774 28 3 332 101 0 101 7 307 0 0 18 Deltotal 101 Banktillgodohavanden Frskottskonto 4 Deltotal 3 478 Bevakningskonton 24 Totalt 6 400 vriga fordringar Likvida medel 2002 2001 2 950 151 634 51 0 -557 3 229 10 36 39 28 40 143 3 925 0 3 925 0 7 307 Skulder Eget kapital Budgetrets saldo (3) Kortfristiga skulder 2002 2 797 1 626 4 423 3 559 152 785 Deltotal Permanent kapital Immateriella anlggningstillgngar Avskrivningar (2) 66 - 1 867 2 768 Automatiskt verfrda anslag Icke automatiskt verfrda anslag Bidrag 0 vriga skulder (4) 18 Moms/vriga skatter Betalningskrav (5) 101 Deltotal 1 709 Likvida medel teranvndning 265 Deltotal 1 377 212 Lager 28 Kortfristiga fordringar Bidrag frn kommissionen Frdelade bidrag Momsfordran 84 3 474 Frutbetalda inkomster 4 Deltotal 269 Totalt 6 400 (1) 2001 redovisades dataprogrammen tillsammans med datautrustningen.
(2) In 2001, buildings were shown in the balance sheet without depreciation. 
(2) 2001 redovisades fastigheterna i balansrkningen utan avskrivningar.
(3) In 2001, the balance of 82 000 euro was a balance after depreciation, whereas the 2002 balance is a balance before depreciation, the latter being included under own capital. 
(3) r 2001 var saldot p 82 000 euro ett saldo efter amorteringar, medan saldot fr 2002 r ett saldo fre amorteringar, vilka terfinns under posten ÓEget kapitalÓ.
(4) In 2001, this item included the provisional balance of the Phare programme, which was not then due to the Commission as the programme had not ended. In 2002 the final balance for the programme was included under the balance for the financial year heading. 
(4) r 2001 ingick i denna budgetpost det preliminra saldot frn Phare-programmet som nnu inte hade betalats till kommissionen eftersom programmet inte hade avslutats. r 2002 ingr programmets slutliga saldo i posten Óbudgetrets saldoÓ.
(5) Recovery orders issued but not yet collected have not yet resulted in the opening of appropriations for reuse. 
(5) Betalningskrav som har utfrdats men nnu inte inkasserats, och som nnu inte har lett till att anslag fr anvndning p nytt har frigjorts.
NB: Any discrepancies in totals are due to the effect of rounding. 
Anm.: Eventuella avvikelser i totalbeloppen beror p avrundningar.
Source: Data compiled by the Monitoring Centre Ń The tables summarise the data supplied by the Monitoring Centre in its own financial statements. 
Klla: Uppgifter frn centrumet. Dessa tabeller redgr i sammanfattning fr de uppgifter som centrumet framlagt i sin rsredovisning.
C 319/68 EN Official Journal of the European Union 30.12.2003 THE MONITORING CENTREŐS REPLIES 8. 
C 319/68 SV Europeiska unionens officiella tidning 30.12.2003 CENTRUMETS SVAR 8.
As a result of efforts undertaken in this regard, the Monitoring Centre reduced automatic carryovers at the end of 2002 from the previous yearŐs level. 
De anstrngningar som centrumet gjort i detta hnseende bidrog till att man i slutet av 2002 kunde minska de automatiska verfringarna i frhllande till fregende budgetr.
The aim of the Management BoardŐs decision was to satisfy the need Ń which became apparent at the end of the financial year Ń to finance temporary working premises pending approval of a more permanent solution. 
Det beslut som styrelsen tog var avsett att tillmtesg det behov som uppkom i slutet av budgetret, nmligen att garantera finansieringen av en tillfllig lsning p fastighetsfrgan i vntan p att en definitiv lsning kunde godknnas.
Considerable efforts have already been made to improve the inventory system. 
Betydande insatser har redan gjorts fr att frbttra systemet fr inventering.
A physical inventory will be carried out by the end of 2003. 
En fysisk inventering kommer att verkstllas fre utgngen av 2003.
On 12 May 2003, the Monitoring Centre decided to decommission obsolete computer equipment with a total value (purchase price) of EUR 226 959. 
Den 12 maj 2003 beslt centrumet att avskriva frldrad IT-utrustning till ett vrde av totalt 226 959 euro (anskaffnings-vrde).
This system was adopted exceptionally for this particular project. Measures have been taken to rectify the situation. 
Detta frfarande medgavs undantagsvis fr detta specifika projekt. tgrder har vidtagits fr att rtta till situationen.
As regards the recruitment of temporary staff, the Monitoring CentreŐs selection procedures are in line with the provisions of Annex III to the Staff Regulations (ÔCompetitionsŐ). 
Vad betrffar rekryteringen av tillflligt anstllda r centrumets uttagningsfrfaranden i verensstmmelse med bestmmelserna i bilaga III i tjnstefreskrifterna (Fr-farande vid uttagningsprov).
With regard to competitions for permanent posts, given the complex nature of the relevant procedures and the shortage of specialised staff in an organisation as small as the Monitoring Centre, shortcomings have been identified, despite the precautions taken, thanks mainly to the involvement of representatives of the Commission in establishing and implementing the procedure. 
Nr det gller uttagningsproven fr fast anstllning Đ och med hnsyn tagen till de tillmpliga frfarandenas komplicerade art, samt bristen p personal med kunskaper p detta omrde i en inrttning av centrumets storlek Đ har fel uppsttt trots de frsiktighetstgrder som vidtagits; bland annat har fretrdare frn kommissionen deltagit fr att faststlla och genomfra frfarandet.
The Monitoring Centre wishes to underline the fact that, ultimately, once detailed checks were carried out by, among others, the specialised services of the Commission, the shortcomings identified did not undermine the validity of the procedure or its outcome. 
Med anledning av de grundliga kontroller som bland annat gjorts av kommissionens specialavdel-ningar, understryker centrumet att de brister som ptrffats i grund och botten inte ansetts vara av sdan art att korrektheten vad betrffar frfarandet och resultaten behvt ifrgasttas.
30.12.2004 EN Official Journal of the European Union REPORT on the annual accounts of the European Monitoring Centre for Drugs and Drug Addiction for the 2003 financial year together with the Monitoring CentreŐs replies C 324/83 84 84 84 86 90 (2004/C 324/12) CONTENTS INTRODUCTION ........................................................... 
30.12.2004 SV Europeiska unionens officiella tidning RAPPORT om rsredovisningen fr Europeiska centrumet fr kontroll av narkotika och narkotikamissbruk fr budgetret 2003 samt centrumets svar C 324/83 84 84 84 86 90 (2003/C 324/12) INNEHLLSF RTECKNING INLEDNING ...............................................................
6-11 Tables1to4 .......................................................................... 
Tabell1Đ4 ............................................................................
TheMonitoringCentreŐsreplies ......................................................... 
Centrumetssvar ......................................................................
C 324/84 EN Official Journal of the European Union 30.12.2004 INTRODUCTION 1. 
C 324/84 SV Europeiska unionens officiella tidning 30.12.2004 INLEDNING 1.
The European Monitoring Centre for Drugs and Drug Addiction (hereinafter called Ôthe Monitoring CentreŐ) was established by Council Regulation (EEC) No 302/93 of 8 February 1993 (1). 
Europeiska centrumet fr kontroll av narkotika och narkotikamissbruk (nedan kallat centrumet) inrttades genom rdets frordning (EEG) nr 302/93 av den 8 februari 1993 (1).
Its main objective is to collect data on drugs and drug addiction in order to prepare and publish information that is objective, reliable and comparable at European level. 
Centrumets viktigaste uppgift r att samla in information om narkotika och narkotikamissbruk fr att kunna utarbeta och sprida tillfrlitlig och jmfrbar information p europeisk niv.
The information is intended to provide a basis for analysing demand for drugs and ways of reducing both it and drug-market-related events in general. 
Informationen skall anvndas fr att analysera efterfrgan p narkotika och hur denna kan minskas liksom narkotikahandeln i allmnt.
Table 1 summarises the Monitoring CentreŐs competencies and activities on the basis of information received from it. 
I tabell 1 ges en sammanfattning av centrumets behrighet och verksamhet som baseras p uppgifter frn centrumet.
This opinion is addressed to the European Parliament and the Council, in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (2). 
Detta uttalande 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 annual accounts of the Monitoring Centre for the financial year ended 31 December 2003. 
Revisionsrtten har granskat centrumets rsredovisning fr det budgetr som slutade den 31 december 2003.
In accordance with Article 11 of Council Regulation (EEC) No 302/93, the budget was implemented on the responsibility of the Director. 
I enlighet med artikel 11 i rdets frordning (EEG) nr 302/93 har budgeten genomfrts under direktrens ansvar.
This responsibility included the drawing-up and presentation of the accounts (3) in accordance with the internal financial provisions adopted under the same article. 
I detta ansvar ingr att upprtta och lgga fram rkenskaperna (3) i verensstmmelse med de interna finansiella bestmmelser som antagits i enlighet med samma artikel.
(1) OJ L 36, 12.2.1993. 
(1) EGT L 36, 12.2.1993.
Regulation amended by Regulation (EC) No 3294/94 of 22 December 1994 (OJ L 341, 30.12.1994, p. 
Denna frordning har ndrats genom frordning (EG) nr 3294/94 av den 22 december 1994, EGT L 341, 30.12.1994, s.
7) and Regulation (EC) No 1651/2003 of 18 June 2003 (OJ L 245, 29.9.2003). 
7 och frordning (EG) nr 1651/2003 av den 18 juni 2003, EUT L 245, 29.9.2003.
(3) As required under Article 82 of Commission Regulation (EC) No 2343/2002, the Monitoring CentreŐs final accounts for the 2003 financial year were drawn up on 15 September 2004 and forwarded to the Court of Auditors. 
(3) I enlighet med artikel 82 i kommissionens frordning (EG) nr 2343/2002 har centrumets slutliga rkenskaper fr budgetret 2003 upprttats den 15 september 2004 och drefter verlmnats till revisionsrtten.
They were received by the Court on 21 September 2004. 
Revisionsrtten mottog rkenskaperna den 21 september 2004.
A summarised version of these accounts is presented in the tables annexed to this report. 
En sammanfattning av rkenskaperna ges i de tabeller som bifogas denna rapport.
The Court has thus obtained reasonable assurance that the annual accounts for the year ended 31 December 2003 are reliable and that the underlying transactions, taken as a whole, are legal and regular. 
Revisionsrtten har 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 observations which follow do 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.
The implementation of the appropriations for the 2003 financial year and of the appropriations carried over from the previous financial year is shown in Table 2. 
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 Monitoring CentreŐs revenue and expenditure account and balance sheet for the financial year 2003 are presented in summary form in Tables 3 and 4. 
Centrumets inkomst-och utgiftsredovisning och balansrkning fr budgetret 2003 sammanfattas i tabellerna 3 och 4.
The duties of Authorising Officer for the greater part of the Monitoring CentreŐs budget (Titles I and II) and of the ex ante Controller for the entire budget are performed by just one person, who also carries out the duties of Head of Administration and of Quality Control. 
Uppgiften som utanordnare fr strre delen av centrumets budget (avdelning I och II) och uppgifterna vid frhandskontroll nr det gller hela budgeten skts av en och samma person som dessutom r chef med ansvar fr administration och kvalitetskontroll.
This combination of responsibilities significantly undermines internal control, which is based in particular on the principle of segregation of duties. 
En sdan kumulering av befogenheter frsvagar avsevrt den interna kontrollen som ju srskilt bygger p principen om tskillnad mellan funktioner.