natgillin/translations-raw huggingface dataset:
Within the sample of contracts audited at final beneficiary level there were two cases where the contractor was not eligible for co-financing. 
I det urval av kontrakt som granskats p slutmottagarniv frekom tv fall dr avtalsparten inte var berttigad till medfinansiering.
In all but one of the remaining 26 contracts for FP5 indirect RTD actions, relating to 33 cost statements, the beneficiaries had overstated the eligible costs. 
I alla utom ett av de resterande 26 kontrakten fr indirekta FoTU-tgrder inom ramen fr femte ramprogrammet, som omfattade 33 kostnadsredovisningar, hade mottagarna uppgivit fr hga stdberttigande kostnader.
The rate of over-declaration for this sample of 26 contracts was material. 
Andelen fr hgt deklarerade kostnader i detta stickprov p 26 kontrakt var vsentlig.
For 25 out of the 26 audits considered as closed by the Directorates-General as of January 2004, the Commission services proceeded with financial adjustments averaging 21,6 % of the costs declared by the beneficiaries. 
I frga om 25 av de 26 granskningar som generaldirektoraten ansg vara avslutade i januari 2004 gjorde kommissionens enheter finansiella justeringar som i genomsnitt uppgick till 21,6 % av de kostnader som deklarerats av stdmottagarna.
This adjustment rate is an average for the sample of indirect RTD actions audited by the Court. 
Denna justeringsniv r ett genomsnitt fr det stickprov av indirekta FoTU-tgrder som revisionsrtten granskat.
In the CourtŐs view, this rate cannot be extrapolated to the total budget of FP5. Although most of the irregularities could only be detected during on-the-spot audits, there were a number of errors which could and should have been detected by the Commission services when verifying cost statements before the authorisation of payments. 
Enligt revisionsrttens uppfattning kan denna niv inte extrapoleras till den totala budgeten fr femte ramprogrammet. ven om flertalet oegentligheter endast kunde upptckas under granskningar p plats, frekom ett antal felaktigheter som kunde och borde ha upptckts av kommissionens enheter nr kostnadsredovisningar verifierades innan betalningar godkndes.
The errors were not detected because checks were either non-existent or inadequate (see paragraph 95). 
Felaktigheterna upptcktes inte eftersom kontrollerna antingen var obefintliga eller otillrckliga (se punkt 95).
Late payments caused by coordinators and the Commission 99. 
Betalningsfrseningar orsakade av samordnare och av kommissionen 99.
The contract for FP5 indirect RTD actions specifies maximum periods for payments, both for the Commission (60 days after contract signature for advance payments and, for periodic payments, after approval of project deliverables) and for the coordinator who distributes the Community contribution to all participants (30 days after receipt of the funds paid by the Commission). 
I kontraktet fr indirekta FoTU-tgrder inom femte ramprogrammet anges maximala perioder fr betalningar, bde fr kommissionen (inom 60 dagar efter ingendet av kontraktet nr det gller frskottsbetalningar och efter godknnande av projektresultaten nr det gller periodiska betalningar) och fr samordnaren som frdelar gemenskapsbidraget till alla deltagare (inom 30 dagar frn mottagandet av utbetalade medel frn kommissionen).
In several cases the coordinator had delayed the transfer of the European Union contribution to the other participants in the consortium. 
I flera fall frsenade samordnaren verfringen av Europeiska unionens bidrag till vriga deltagare i konsortiet.
23.4.2004 EN Official Journal of the European Union C 99/29 Inadequacies in the follow-up of audit findings by the Commission 100. 
23.4.2004 SV Europeiska unionens officiella tidning C 99/29 Brister i kommissionens uppfljning av granskningsresultat 100.
For a significant number of contracts audited by the Court, the Commission had accepted the factual findings but not taken the appropriate corrective action in due time (1). 
Nr det gller ett stort antal kontrakt som granskades av revisionsrtten hade kommissionen accepterat de faktiska resultaten men inte vidtagit lmpliga korrigerande tgrder i tid (1).
Moreover, in the case of system related audit findings (such as incorrect calculation methodology used by a beneficiary), the CommissionŐs follow-up procedures should provide for verification of the extent to which other contracts with the participant are subject to similar problems. 
Nr det gller systemrelaterade granskningsresultat (till exempel att en mottagare anvnt en felaktig berkningsmetod) br kommissionens uppfljningsfrfaranden dessutom omfatta en kontroll av i vilken utstrckning det frekommer liknande problem med andra kontrakt med deltagaren.
Reporting on programme implementation and internal controls Adequacy and appropriateness of FP5 reporting Reporting as a tool for monitoring programme implementation and internal controls still under development 101. 
Rapportering om genomfrandet av program och interna kontroller ndamlsenlighet och lmplighet nr det gller rapportering inom femte ramprogrammet Rapportering som ett instrument fr att vervaka programgenomfrande och interna kontroller som nnu hller p att utarbetas 101.
Reporting should support Directors and Directors-General as (sub-delegated) authorising officers in their tasks of monitoring programme implementation and ensuring that internal controls are functioning effectively and efficiently. 
Rapporteringen br vara ett std fr direktrer och generaldirektrer i deras egenskap av (vidaredelegerade) utanordnare nr de utvar sin uppgift att vervaka genomfrandet av program och ser till att de interna kontrollerna fungerar effektivt och ndamlsenligt.
102. Although there are a large number of different reports, shortcomings remain as regards the reports on programme implementation and the internal control system. 
102. ven om det finns ett stort antal olika rapporter, frekommer alltjmt brister i rapporterna om programgenomfrandet och systemet fr intern kontroll.
In 2002 many programmes and directorates were still developing reporting tools for FP5, and other Commission services had yet to provide reports containing anything more than statistics on budgetary implementation. 
Inom mnga program och direktorat hll man nnu 2002 p att utarbeta rapporteringsmetoder fr femte ramprogrammet, och andra kommissionsenheter hade nnu inte lmnat in rapporter med annat innehll n statistik om budgetgenomfrandet.
(1) Annual report concerning the financial year 2002 (OJ C 286, 28.11.2003), paragraphs 6.61 to 6.64. 
(1) rsrapport fr budgetret 2002 (EUT C 286, 28.11.2003), punkterna 6.61Đ6.64.
In most cases the reports were statistical tables without any explanation, comment or analysis. 
I de flesta fall utgjordes rapporterna av statistiska tabeller utan ngon frklaring, kommentar eller analys.
Evidence that the reports were regularly submitted to, and used by, management was provided for only a small number of reports. 
Belgg fr att rapporterna regelbundet lades fram fr och anvndes av ledningen gavs endast fr ett litet antal rapporter.
The form, but also the content, of reports to management varied between parts of programmes jointly operated by different Commission services. 
Formen fr, men ven innehllet i, rapporterna till ledningen varierade mellan delar av program som verkstlls gemensamt av olika kommissionsenheter.
Organisational responsibilities for reporting within the Commission are unclear and the absence of a centralised Ôcontrolling and reportingŐ support function for FP5 leads to a duplication of reports for the same aspects (see paragraph 122). 
Det organisatoriska ansvaret fr rapportering inom kommissionen r oklart, och avsaknaden av en centraliserad stdfunktion fr Ókontroll-och rapporteringÓ fr femte ramprogrammet leder till att det utarbetas flera rapporter om samma aspekter (se punkt 122).
In none of the five Research Directorates-General were there procedures and practices to ensure that management-level information is prepared and communicated on time, and is accessible in a standardised format. 
Inte i ngot av de fem generaldirektoraten med ansvar fr forskning fanns frfaranden och metoder fr att se till att information p frvaltningsniv tas fram och meddelas i tid samt att den finns tillgnglig i ett standardiserat format.
With the exception of Internal Control Standard 12 ÔAdequate Management InformationŐ, there are no guidelines that define minimum requirements for management reports in terms of form, frequency, content or level of detail. 
Med undantag av norm nr 12 fr intern kontroll om srskild information om frvaltningen finns det inga riktlinjer som faststller minimikrav fr frvaltningsrapporter med avseende p form, frekvens, innehll eller detaljniv.
Many of the CourtŐs findings in this area are supported by external experts (2). 
Mnga av de resultat revisionsrtten kommit fram till inom detta omrde stds av externa experter (2).
FP5 reporting is mainly oriented towards operational and financial aspects 105. 
Rapporteringen inom femte ramprogrammet r frmst inriktad p operativa och finansiella aspekter 105.
The main elements of budgetary and financial monitoring were adequately covered in the reporting to management for FP5. 
De viktigaste delarna av budgetvervakningen och den finansiella vervakningen behandlades p ett tillfredsstllande stt i rapporteringen till ledningen fr femte ramprogrammet.
In particular, nearly all targets and performance indicators defined up until the end of 2002 related to budgetary execution or financial management. 
Framfr allt gllde nstan alla de ml och resultatindikatorer som faststllts fram till slutet av 2002 budgetgenomfrandet eller den ekonomiska frvaltningen.
As far as reporting on operational aspects of FP5 is concerned, more than half of the reports cover the procedures up to the signature of the contract for an indirect RTD action. 
Vad betrffar rapporteringen om verksamhetsaspekter av femte ramprogrammet behandlar ver hlften av rapporterna frfarandena fram till ingendet av ett kontrakt fr en indirekt FoTU-tgrd.
However no report is generated on the actual implementation of projects after contract signature, in terms of project deliverables received, project status against objectives and previously defined milestones or results of scientific evaluations of ongoing projects. 
Ingen rapport behandlar dock det faktiska genomfrandet av projekt efter ingendet av kontrakt med avseende p uppndda projektresultat, utvecklingen av projekt i frhllande till ml och tidigare faststllda etapper eller resultat av vetenskapliga utvrderingar av pgende projekt.
Only a limited number of reports cover compliance-related aspects of programme implementation. 
Endast i ett begrnsat antal rapporter behandlas aspekter som rr uppfyllandet av tillmpliga villkor i samband med genomfrandet av program.
Except for those indicators suggested by the Internal Control Standards or specific ÔWhite PaperŐ actions, such as the reduction of payment times, the five Directorates-General have not agreed any performance indicators for monitoring the non-financial aspects of FP5. (2) External Framework Programme Monitoring Panel (FPMP), Ô2001 Monitoring report on the European Union framework programme for RDTŐ, 2002. 
Frutom de indikatorer som freslagits inom ramen fr normerna fr intern kontroll eller srskilda vit-bokstgrder, till exempel kortare betalningstider, har de fem generaldirektoraten inte enats om ngra resultatindikatorer fr vervakningen av de icke-ekonomiska aspekterna av femte (2) Externa vervakningspanelen fr ramprogrammet (FPMP), 2001 rs vervakningsrapport om EU:s ramprogram fr forskning och teknisk utveckling, 2002.
C 99/30 EN Official Journal of the European Union 23.4.2004 Innovative operational, financial and compliance-related targets or indicators, such as the Ôtime-to-contractŐ indicator used by Directorate-General for Information Society, are limited to some parts of FP5 only. 
C 99/30 SV Europeiska unionens officiella tidning 23.4.2004 ramprogrammet. Innovativa operativa och ekonomiska ml eller indikatorer samt ml eller indikatorer som rr uppfyllandet av villkor, till exempel den indikator som avser tidstgngen fr att ing kontrakt och som anvnds av generaldirektoratet fr informationssamhllet, r begrnsade till endast vissa delar av femte ramprogrammet.
Due to the absence of such information, comprehensive monitoring of programme implementation is hindered. 
P grund av avsaknaden av sdan information frhindras en omfattande vervakning av programgenomfrandet.
The audit did not identify any report that brought together information on the input into FP5 programmes and their deliverables. 
Revisionsrtten kunde i samband med granskningen inte finna ngon rapport dr uppgifter om insatserna i programmen inom femte ramprogrammet och resultatet av dem stllts samman.
Such a report would be very useful for assessing the efficiency and effectiveness of Community financing. 
En sdan rapport skulle vara mycket anvndbar fr bedmningen av ndamlsenligheten och effektiviteten i gemenskapens finansiering.
It appeared that the assessment of scientific results and of the impact of indirect RTD actions is not yet covered by formal reporting to management. 
Det frefll som om bedmningen av vetenskapliga resultat och av effekterna av indirekta FoTU-tgrder nnu inte ingr i den formella rapporteringen till ledningen.
Reporting affected by weaknesses of IT systems 109. 
Rapporteringen pverkas av brister i IT-system 109.
The central IT systems did not provide sufficiently reliable statistics, mainly because of differences in data structure and level of detail in local applications, encoding errors and the absence of reconciliation procedures verifying the consistency and integrity of data following up-loads from local applications or IT systems used under previous framework programmes. 
De centrala IT-systemen tillhandahll inte tillrckligt tillfrlitliga statistiska uppgifter, frmst p grund av skillnader i uppgifternas struktur och detaljniv i lokala tillmpningar, kodningsfel och avsaknaden av avstmningsfrfaranden fr verifiering av uppgifternas samstmmighet och integritet efter uppladdningar frn lokala tillmpningar eller IT-system som anvnts under tidigare ramprogram.
Most reports were produced on the basis of data contained in the different, often local, IT applications. 
De flesta rapporter utarbetades p grundval av uppgifter i de olika, ofta lokala, IT-tillmpningarna.
Since reporting relies on information from a large variety of different sources there is a significant risk of inconsistencies in the data reported (see paragraph 82). 
Eftersom rapporteringen r beroende av information frn ett stort antal olika kllor, freligger en betydande risk fr bristande verensstmmelse hos de uppgifter som rapporteras (se punkt 82).
Compliance of reporting with Internal Control Standards 110. 
Rapporteringens verensstmmelse med normer fr intern kontroll 110.
The key principles of the CommissionŐs administrative reform are decentralisation and the taking of responsibility by management departments, accompanied by increased transparency and accountability of the Commission services (1). 
Huvudprinciperna i kommissionens administrativa reform r decentralisering och ansvarstagande av frvaltningsavdelningar i kombination med kad insyn och ansvarsskyldighet fr kommissionens enheter (1).
Reporting to senior management on programme implementation and the efficient and effective functioning of internal controls are essential in creating this transparency and accountability. 
Fr att f till stnd denna insyn och ansvarsskyldighet r det ndvndigt att rapportera till hgsta ledningen om programgenomfrandet och att de interna kontrollerna fungerar effektivt och ndamlsenligt.
Four of the CommissionŐs internal control standards, adopted in 2001, are of particular relevance for management reporting (2): (1) European Commission, ÔA new framework for resource management and internal auditing in the CommissionŐ, 22 February 2000: Chapter 4. 
Fyra av kommissionens normer fr intern kontroll, som antogs 2001, r av srskild betydelse fr frvaltningsrapporteringen (2): (1) Europeiska kommissionen: slutrapport om den nya ramen fr resursfrvaltning och internrevision i kommissionen, 22.2.2000, kapitel 4.
(2) European Commission, ÔStandards for internal control within the CommissionŐs servicesŐ (SEC(2000) 2203 of 2 February 2001 (second version dated 18 December 2001). 
(2) Kommissionen, ÓStandards for Internal Control within the CommissionŐs servicesÓ (SEC(2000) 2203), 2.2.2001 (andra versionen daterad 18.12.2001).
Ń Standard 7: ÔObjective settingŐ: each Directorate-General has to identify and, since 2001, publish general policy objectives in its mission statement and its Annual Activity Report. 
Ń Norm 7: Faststllande av ml: varje generaldirektorat skall faststlla och, sedan 2001, offentliggra allmnna politiska ml i sin uppdragsformulering och sin rliga verksamhetsrapport.
In addition, the Directorates-General operating the RTD framework programmes have defined specific objectives within the framework of Activity Based Management (ABM). 
De generaldirektorat som verkstller FoTU-ramprogrammen har dessutom faststllt specifika ml inom ramen fr verksamhetsbaserad frvaltning.
In respect of FP5, the objectives for 2002 documented in their annual management plans or work plans, were, however, neither uniform nor comparable (3). 
Nr det gller femte ramprogrammet var de ml fr 2002 som dokumenterades i deras rliga frvaltningsplaner eller arbetsplaner dock varken enhetliga eller jmfrbara (3).
Perhaps surprisingly, the five Directorates-General did not all refer explicitly to the RTD framework programmes when setting their objectives. 
Kanske ngot verraskande hnvisade inte alla fem generaldirektorat uttryckligen till FoTU-ramprogrammen nr de faststllde sina ml.
Unless the Directorates-General jointly agree on harmonised objectives, it is unlikely that common performance indicators can be defined for the RTD framework programmes, Ń Standard 10: ÔMonitoring performance against objectives and indicatorsŐ: except for the indicators provided for in the legal bases, or those which are mandatory according to the internal control standards, no indicators have been agreed, neither by the five Directorates-General operating the RTD framework programmes, nor within the individual Directorates-General. 
Om generaldirektoraten inte tillsammans kommer verens om harmoniserade ml, r det osannolikt att gemensamma resultatindikatorer kan faststllas fr FoTU-ramprogrammen. Ń Norm 10: Kontroll av resultat i frhllande till ml och indikatorer: med undantag av de indikatorer som faststlls i de rttsliga grunderna eller de som r obligatoriska enligt normerna fr intern kontroll har man inte kommit verens om ngra indikatorer, varken inom de fem generaldirektorat som verkstller FoTU-ramprogrammen eller inom de enskilda generaldirektoraten.
Efficient and effective programme supervision for the RTD framework programmes would require the definition of such indicators (see paragraph 107), Ń Standard 12: ÔAdequate management informationŐ: none of the five Directorates-General operating the RTD framework programmes compiled a ÔscoreboardŐ report, as required in this standard, by December 2001, the deadline set by the Commission. 
Fr att f till stnd en effektiv och ndamlsenlig programvervakning av FoTU-ramprogrammen krvs det att sdana indikatorer faststlls (se punkt 107). Ń Norm 12: Srskild information om frvaltningen: inget av de fem generaldirektorat som verkstller ramprogrammen fr forskning hade, ssom krvs enligt denna norm, stllt samman en rapport om ÓresultattavlanÓ fre slutet av december 2001, det vill sga den tidsfrist som kommissionen faststllt.
The ÔscoreboardŐ reports introduced in 2002 still did not comply fully with the requirement of the standard, Ń Standard 18 ÔRecording of exceptionsŐ: none of the reports examined by the Court provides for compliance-related information on management intervention involving potential deviations from established policies, procedures or controls. 
De rapporter om ÓresultattavlanÓ som infrdes 2002 uppfyllde fortfarande inte kravet enligt normen fullt ut. Ń Norm 18: Registrering av avvikelser: ingen av de rapporter som revisionsrtten har gtt igenom innehller information om uppfyllandet av villkor nr det gller frvaltningsingri-panden vid eventuella avvikelser frn faststllda riktlinjer, frfaranden eller kontroller.
The lack of centralised recording and standardised reporting makes it difficult for the Directors-General and their internal audit capabilities to monitor whether internal controls are functioning. 
Avsaknaden av centraliserad registrering och standardiserad rapportering gr det svrt fr generaldirektrerna och deras internrevisionsenheter att vervaka att de interna kontrollerna fungerar.
CONCLUSIONS AND RECOMMENDATIONS Intervention mechanisms and rules for the CommunityŐs financial contribution 111. 
SLUTSATSER OCH REKOMMENDATIONER Interventionsmekanismer och regler fr gemenskapens finansiella bidrag 111.
In the CourtŐs view, the large number of different model contracts deployed by the Commission for the five types of indirect RTD actions unnecessarily increased the complexity of the administrative processes and entailed additional costs for the (3) In addition, most of the objectives stated were not specifically linked to FP5 or time dependent, referred to other documents, were difficult to measure or described activities rather than actual objectives. 
Revisionsrtten anser att det stora antal standardkontrakt som kommissionen har anvnt fr de fem typerna av indirekta FoTU-tgrder p ett ondigt stt har kat komplexiteten i de administrativa processerna och medfrt extrakostnader fr (3) Flertalet av de angivna mlen var heller inte specifikt kopplade till femte ramprogrammet eller tidsberoende, de hnvisade till andra dokument, var svra att mta eller beskrev verksamheter snarare n faktiska ml.
23.4.2004 EN Official Journal of the European Union C 99/31 implementation of FP5. 
23.4.2004 SV Europeiska unionens officiella tidning C 99/31 genomfrandet av femte ramprogrammet.
Accompanying measures were found to be a particular risk area, due to their being used for measures that are on the borderline between subsidies and public procurement (see paragraphs 9 to 20). 
Kompletterande tgrder visade sig vara ett omrde med srskild risk p grund av att de anvnds fr tgrder som r grnsfall mellan subventioner och offentlig upphandling (se punkterna 9 till 20).
The high level of detail and the complexity resulting from the rules for the CommunityŐs financial participation require an excessive administrative effort from both contractors and Commission in their management of proposals, contracts and projects. 
De mycket detaljerade uppgifterna och den komplexitet som reglerna fr gemenskapens finansiella deltagande resulterar i krver alltfr omfattande administrativa insatser bde av avtalsparterna och kommissionen nr det gller deras frvaltning av frslag, kontrakt och projekt.
The newly introduced full cost flat rate (FF) system was aimed at simplification, but in fact provided an incentive for participants to change to a more advantageous funding mechanism. 
Det nyligen infrda systemet fr fullkostnader med schablonersttningar syftade till frenkling men var i sjlva verket ett incitament fr deltagare att byta till en mer frdelaktig finansieringsmekanism.
Differences between Commission services in the legal interpretation of the provisions contained in the implementing regulation persisted throughout the FP5 programme period (see paragraphs 21 to 35). 
Skillnader mellan olika kommissionsenheter i den rttsliga tolkningen av bestmmelserna i tillmpningsfreskrifterna frekom under hela femte ramprogrammets programperiod (se punkterna 21 till 35).