natgillin/translations-raw huggingface dataset:
One of the few NAs which demanded documentary evidence of expenditure found it was difficult, even impossible, to establish a connection between the statements of account forwarded by the beneficiaries and the documents which were supposed to provide the justification for them. 
Ett av de f nationella kontor som krvde verifikationer p utgifter kunde konstatera hur svrt, nstan omjligt, det var att koppla samman mottagarnas avrkningar med de verifikationer som skulle styrka dem.
It was also confronted with the inability to evaluate contributions in kind charged to the projects. 
Detta kontor har ven stllts infr svrigheten att vrdera bidrag in natura som lmnats till projekten.
Accepting such contributions opens the door to every kind of abuse. 
Genom att ta emot sdana bidrag ppnas drren fr alla typer av missbruk.
As the audit demonstrated, associations can make a profit from Community funds in this way, which is not permitted. 
Gemenskapsmedlen kan p detta stt, vilket ocks framgr av granskningen, orsaka att freningar gr med vinst, vilket inte r tilltet.
(2) The audit entailed examination of 35 JEP contracts and included 14 on-the-spot checks. 
(2) Vid granskningen undersktes 35 avtal fr gemensamma utbildningsprojekt, varav 14 granskades p platsen.
7.6.2002 EN Official Journal of the European Communities C 136/17 72. 
7.6.2002 SV Europeiska gemenskapernas officiella tidning C 136/17 72.
The audit also revealed excessive resorting to declarations of honour and other self-attestations, a practice which must be con-demned.Evenwhentakingintoaccounttheveryinformalnature of the sector and youth organisationsŐ lack of financial means, the use of such declarations to justify as much as 79,50 % of the total of the final accounts cannot be accepted. 
Granskningen visar ocks en verdriven anvndning av deklarationer p heder och samvete och andra former av egen attestering vilket r klandervrt. ven om man tar hnsyn till sektorns mycket informella karaktr och ungdomsorganisationernas begrnsade ekonomiska tillgngar r det oacceptabelt att sdana deklarationeranvndsfrattvidimerandaupptill79,50%av den sammanlagda slutavrkningen vilket kunnat konstateras.
A number of other weaknesses and irregularities were identi-fiedduringtheaudits: (a) payment of the entire aid to the beneficiaries before a start had been made on implementation, instead of payment of an advance; (b) absence of confirmation to the NAs by the partner organisations of their formal agreement and failure to forward lists of participants in exchanges; (c) non-applicationofaproportionalreductionintheaidincases where theduration of the exchange and the number of participants had been reduced; (d) exceeding the rates of formally authorised financing. 
Flera andra brister och oegentligheter har konstateras vid granskningarna: a) Hela bidraget har betalats ut till mottagare innan genomfrandet pbrjats i stllet fr ett frskott. b) Deltagande organisationer har inte till de nationella kontoren lmnat en bekrftelse av den bindande verenskommelsen, och frteckningar ver deltagare i utbytet har inte verlmnats. c) Bidraget har inte reducerats proportionellt nr utbytestiden frkortats eller antalet deltagare minskat. d) Avtalade finanseringsandelar har verskridits.
These deficiencies are caused by inappropriate management and controls. 
Dessa brister har uppkommit genom dligt anpassad frvaltning och kontroll.
Shortcomings in the management of the centralised actions and projects Problems associated with a TAOŐs management 75. 
Brister i frvaltningen av centraliserade tgrder och projekt Problem i anslutning till frvaltningen vid byrn fr tekniskt std 75.
The combination of a continuous increase in the volume of work and a constant reduction in the resources at its disposal (1) resulted in substantial constraints for the TAO which led it to subcontract some of the tasks entrusted to it. 
En stndigt kande arbetsvolym i kombination med att stndigt minskande resurser stllts till dess frfogande (1) har inneburit stora begrnsningar fr byrn och lett till att man lagt ut en del av sina arbetsuppgifter p entreprenad.
In addition, the TAO was not in a position, either, to produce summary reports on the projects and the actions financed within the (1) The financing of the TAO was set as follows for the contract period: 1.6.1995 Ń 31.5.1996: 9,310 million euro, 1.6.1996 Ń 31.5.1997: 8,175 million euro, 1.6.1997 Ń 31.5.1998: 7,420 million euro, 1.6.1998 Ń 31.5.1999: 6,070 million euro, 1.6.1999 Ń 30.11.2000: 8,710 million euro, 1.12.2000 Ń 31.7.2001: 6,778 million euro. 
Byrn har inte heller kunnat ta fram sammanfattande rapporter om de projekt och tgrder som finan-(1) Finansieringen av byrn fr tekniskt std uppgick under avtalsperioden till: 1.6.1995Đ31.5.1996: 9,310 miljoner euro 1.6.1996Đ31.5.1997: 8,175 miljoner euro 1.6.1997Đ31.5.1998: 7,420 miljoner euro 1.6.1998Đ31.5.1999: 6,070 miljoner euro 1.6.1999Đ30.11.2000: 8,710 miljoner euro 1.12.2000Đ31.7.2001: 6,778 miljoner euro.
Total: 46,463 million euro. framework of the two programmes. 
Totalt: 46,463 miljoner euro. sierats inom ramen fr de tv programmen.
In order to be able to comply with the strict deadlines demanded for the selection of the projects, theTAOwasforcedtoincreasethenumberofstaffassignedto this task with staff normally assigned to the management of contracts, which caused the delays noted in the management and closure of the projects. 
Fr att kunna hlla de strikta tidsgrnserna vid urvalet av projekt var byrn tvungen att frstrka personalen som arbetade med dessa uppgifter med personal som annars arbetade med frvaltningen av kontrakt, vilket var orsaken till de frseningar som konstaterats i frvaltningen ochavslutningenavprojekt. 76.
76.AlthoughtheTAOdefinedanddocumentedthemanage-ment procedures for the various phases of work in the form of an Ôintegrated operational chainŐ, changes to the grading during evaluation of the projects were not always documented in the information systems. 
Trots att byrn faststllt och dokumenterat frvaltningsfrfarandena i arbetets olika faser i form av en Óintegrerad arbets-gngÓ kunde inte alltid de ndrade bedmningar som framkommit under projektens utvrdering (grading) dokumenteras i datasystemet.
Inadequate controls 77. 
Bristflliga kontroller 77.
The controls carried out by the TAO on the final reports could only verify the plausibility and formal accuracy of the declarations of expenditure. 
De kontroller som byrn fr tekniskt std genomfrde av slutrapporterna kunde endast omfatta kontroll av sannolikheten och den formella korrektheten i utgiftsdeklarationerna.
A sample of only 5 % of the final reports was subjected to checks on supporting documents. 
Kontroll av verifikationer utfrdes endast p ett stickprov p 5 % av slutrapporterna.
The on-site visits which the TAO carries out periodically do not have the character of an audit and therefore cannot make up for this deficiency. 
De besk p platsen som byrn fr tekniskt std ibland gr har inte karaktren av granskning och kan drfr inte kompensera fr denna brist.
These weaknesses were also highlighted by the audit unit of DG EAC (see paragraph 88). 
Dessa svagheter har ven konstaterats av revisionsenheten vid GD Utbildning och kultur (punkt 88).
Individual deficiencies found in the audited actions Socrates/Erasmus: Action 1: Institutional contracts 78. 
Enskilda brister i de granskade tgrderna Sokrates Đ Erasmus: tgrd 1: Hgskoleavtal 78.
The initial delay which marked the implementation of the ICs (see paragraph 20) was compounded by delays caused by the weaknesses of the universitiesŐ organisation and the reluctance of the teachers to lose management prerogatives which they held under the previous programme in favour of senior management. 
Till den ursprungliga frsening som pverkade genomfrandet av hgskoleavtalen (se punkt 20) kom de frseningar som uppkom p grund av universitetens brister i organisationen och lrarnas tveksamhet infr att verlmna de frvaltningsfrmner de hade i det tidigare programmet till ledningen.
In addition, the eligibility criteria and the rules for the applica-tionofsanctionsrelatingtotheICsconcludedin1996forthe first year of application (academic year 1997 to 1998) were not defined by the Commission until 1999. 
Urvalskriterier och freskrifter fr tillmpning av sanktioner avseende 1996 rs hgskoleavtals frsta arbetsr (det akademiska ret 1997Đ1998) faststlldes dessutom inte av kommissionen frrn 1999.
The closure of these contracts was thus delayed. 
Hrigenom frsenades avslutningen av dessa avtal.
This situation can be explained by the possibility given to the universities to redistribute the funds from one activity to another by up to 50 % of the amount allocated. 
Detta frklaras av att universiteten haft mjlighet att omfrdela upp till 50 % av beviljade medel frn en tgrd till en annan.
C 136/18 EN Official Journal of the European Communities 7.6.2002 Socrates/Open and distance learning (ODL) 80. 
C 136/18 SV Europeiska gemenskapernas officiella tidning 7.6.2002 Sokrates Đ ppen undervisning och undervisning p distans 80. tgrden ppen undervisning och undervisning p distans syftar till att frbttra utbudet av utbildning genom att fra in nya tekniska mjligheter i hela undervisningsprocessen.
These projects group together a minimum of three organisations from at least three different countries. 
I dessa projekt sammanfrs minst tre organisationer frn tminstone tre olika lnder.
A design of this kind complicates the management in so far as the development of the project requires the procedures to be repeated annually (application, evaluation, contract, final accounts) and creates a potential risk of premature closure of the file. 
Denna utformning frsvrar frvaltningen genom att det fr att projektet skall g vidare krvs att frfarandena grs om varje r (anskan, utvrdering, avtal, avrkning) och den innebr en potentiell risk fr att projektet avslutas i frtid.
With this type of action the project coordinators do not control expenditure declared by partners who forward to them neither the documents supporting expenditure nor, in certain cases, the declarations of expenditure. 
Fr denna typ av tgrder kan projektsamordnarna inte heller kontrollera de utgifter som uppges av partnerna som inte verlmnar vare sig utgiftsverifikationer eller, i vissa fall, utgiftsredogrelser.
The TAOŐs examination phase proved to be excessively long (between eight and 19 months for the projects examined) delaying by the same amount of time the confirmation of the results of the evaluation and the closure and regularisation of the projects. 
Den underskningstid byrn fr tekniskt std visade sig behva var verdrivet lng (mellan 8 och 19 mnader fr de granskade projekten) vilket frsenat svl godknnandet av utvrderingsresultaten som avslutning och justering av projekten.
In five of the 13 files checked, the maximum amount of Community aid exceeded the permitted threshold of 50 % of the costs without any justification for the financing, either with regard to the profile of the participants or the special nature of the activities (1). 
I fem av 13 granskade renden verskred det maximala gemenskapsstdet det tilltna trskelvrdet p 50 % av kostnaderna utan att denna finansiering motiverades av deltagarnas profil eller tgrdernas srskilda karaktr (1).
Theclumsinessandslownessofthedecision-makingandfinan-cial circuits (the NAs are responsible for preselection of the projects and the Commission takes the final decision by selection panels) led to delays in the conclusion of contracts. 
Tungrodda och lngsamma rutiner fr beslut och finansiering (de nationella kontoren gr ett frsta urval av projekt och kommissionen fattar det slutliga beslutet i urvalskommitter) har lett till att ingendet av avtal har frsenats.
THE COMMISSIONŐS AUDITS 85. 
KOMMISSIONENS GRANSKNINGAR 85.
The Internal Audit Unit of DG EAC (2), whose powers have not been defined, concentrated its efforts on on-the-spot audits in (1) At the TAO the audit covered 13 contracts. 
Revisionsenheten vid GD Utbildning och kultur(2), vars befogenheter inte har faststllts, har koncentrerat sina resurser p (1) Vid byrn fr tekniskt std granskades 13 avtal.
(2) In 1995 the internal audit function was attached to the former DG XXII, Financial Unit, and with effect from 1 October 1999, following structural reorganisation, was incorporated into the Audit and Evaluation Unit of DG EAC. 
(2) Internrevisionsfunktionen var sedan 1995 ansluten till ekonomienheten vid det tidigare GD XXII och ingr sedan den 1 oktober 1999, till fljd av den strukturella omorganisationen, i enheten fr granskning och utvrdering vid GD Utbildning och kultur.
Its annual audit programme was not drawn up on the basis of a risk analysis. 
Dess rliga granskningsprogram har inte faststllts utifrn en riskanalys.
In addition, the dif-ficultiesoffillingvacantpostsmeantthatitcouldnotdealwith an ever-growing volume of work. 
Svrigheten att tillstta lediga tjnster har ocks inneburit att det inte gtt att hantera en stndigt kande arbetsvolym.
Its missions often took place after considerable delay in terms of the periods covered by the framework agreements and some subsidies, such as those for operating expenditure, were excluded from its field of audit. 
Granskningsbesken har ofta genomfrts med betydande tidsfrskjutning i frhllande till de perioder som omfattades av ramavtal, och vissa bidrag, exempel-visfradministration,harinteomfattatsavgranskningarna.
In addition, the lack of follow-up given to the observations of this UnitŐs auditors by the DG and the absence of a formalised procedure for dealing with them represent a major failing in the control system. 
Dessutom r det en betydande svaghet i kontrollsystemet att generaldirektoratet inte fljer upp iakttagelserna som grs av enhetens revisorer och att det saknas ett formaliserat frfarande fr att behandla dem.
The audit reports were not forwarded to the national authorities and the letters of recommendation were only forwarded on rare occasions. For this reason the management deficiencies have persisted. 
Slunda har inte granskningsrapporterna versnts till de nationella myndigheterna och brev med rekommendationer har endast versnts vid ett ftal tillfllen.
According to the Commission, the Audit Unit examined a random sample of 10 % of the projects managed by the TAO. 
Enligt kommissionen har revisionsenheten genom ett slumpmssigt urval behandlat 10 % av de projekt som frvaltas av byrn fr tekniskt std.
At the end of these audits the internal auditors drew attention to a lack of rigour in the TAOŐs management as evidenced by: (a)thelimitednatureofchecksonthesupportingdocuments; (b) deficiencies in the evaluation; (c) non-respect of the principle of co-financing; (d) signature of supplements to contracts by the TAO without prior approval by the DG; and (e) delays in the processing of files. 
Efter dessa granskningar har internrevisorerna pvisat brister i frvaltningen vid byrn fr tekniskt std ssom: a) Begrnsad kontroll av verifikationer. b) Brister i utvrderingen. c) Principen om medfinansiering respekteras inte. d) Byrn fr tekniskt std undertecknar tillggsverenskommel-ser utan att generaldirektoratet lmnat sitt frhandsgodknnande. e) Frseningar i behandlingen av renden.
The DG was slow to take, in good time, the corrective measures which were necessary to enable the TAO to respond satis-factorilyandtofulfiltherequirementsrelatingtothesoundman- agement of Community funds. 
Generaldirektoratet drjde med att i tid vidta de korrigerande tgrder som behvdes fr att byrn fr tekniskt std p ett tillfredsstllande stt skulle kunna genomfra en sund frvaltning av gemenskapsmedlen.
The CommissionŐs Financial Control DG carried out an in-depth audit, at the same time as the Court, of the TAOŐs administrative expenditure. 
Kommissionens generaldirektorat fr ekonomistyrning genomfrde samtidigt med revisionsrtten en frdjupad granskning av de administrativa utgifterna vid byrn fr tekniskt std.
Its work led to the same findings as those noted by the Court, in particular with regard to the risk of confusion of interest. 
Detta arbete ledde till samma slutsatser som revisionsrtten kommit fram till srskilt betrffande risken fr sammanblandning av intressen.
EVALUATION OF THE PROGRAMMES 91. 
UTVRDERING AV PROGRAMMEN 91.
According to Decision No 819/95/EC of the European Parliament and of the Council of 14 March 1995, the Commission, in partnership with the Member States, was to ensure the regular 
Enligt Europaparlamentets och rdets beslut nr 819/95/EG av den 14 mars 1995 skall kommissionen i samarbete med medlemsstaterna skerstlla att det sker en regelbunden uppfljning
7.6.2002 EN Official Journal of the European Communities C 136/19 monitoring and evaluation of the Socrates programme. 
7.6.2002 SV Europeiska gemenskapernas officiella tidning C 136/19 och utvrdering av Sokratesprogrammet.
It was supposed, not later than 30 September 1998, to submit a mid-term report on the launch phase, and not later than 30 September 2000, a final report on the implementation of the programme. 
Fr detta ndaml skulle kommissionen senast den 30 september 1998 lgga fram en interimsrapport om etableringsfasen och senast den 30 september 2000 en slutrapport om programmets genomfrande.
However, the Commission only published the mid-term report (1) on 12 February 1999, on the basis of an external evaluation completed in June 1998, and the final report was only published on 12 February 2001 (2), following an external evaluation. 
Efter en extern utvrdering som slutfrdes i juni 1998 publicerade kommissionen emellertid en interimsrapport (1) som inte offentliggjordes frrn den 12 februari 1999, och efter en extern utvrdering publicerades slutrapporten(2) men inte frrn den 12 februari 2001.
It should be recalled at this point that, in spite of growing popularity, the objective initially set for Erasmus, which was to permit 10 % of the 11 million students immatriculated at universities to be able to study abroad, has not been achieved. 
Hr br nmnas att det ml som ursprungligen angavs fr Erasmustgrderna, nmligen att gra det mjligt att vistas utomlands fr 10 % av de elva miljoner studenter som r inskrivna vid universitet, inte har uppntts trots tgrdernas vxande popularitet.
In its final report, the Commission estimated that only some 460 000 students took advantage of this programme during the 1995 to 1999 period. 
I kommissionens slutrapport berknas att endast cirka 460000 studenter utnyttjat tgrden under perioden 1995Đ1999.
Table 6 shows the distribution by country of origin of the numbers of students who received grants. 
I tabell 6 visas frdelningen per ursprungsland av antalet studenter som ftt bidrag.
According to Decision No 818/95/EC of the European Parliament and of the Council of 14 March 1995, the Commission wastotakethenecessarymeasurestoensurethemonitoringand continuous evaluation of the Youth for Europe programme. 
Enligt Europaparlamentets och rdets beslut nr 818/95/EG av den 14 mars 1995 skall kommissionen vidta ndvndiga tgrder fr att skerstlla en regelbunden uppfljning och utvrdering av programmet Ungdom fr Europa.
During the third year of the programme, the Commission was to present an evaluation report covering the first two years of programme implementation, which was to serve to redefine and possibly adjust the guidelines for the programme. 
Under programmets tredje r skulle kommissionen lgga fram en utvrderingsrapport fr de tv frsta ren av genomfrandet som ocks skulle utgra underlag fr ndring och eventuell anpassning av programmets riktlinjer.
This report was not published until 6 February 1998 (3) following an external evaluation, the report on which was drawn up in November 1997. 
Rapporten publicerades inte frrn den 6 februari 1998 (3) efter en extern utvrdering vars rapport var klar i november 1997.
Results of the CourtŐs audit 93. 
Resultat av revisionsrttens granskning 93.
Although it could be concluded from the existing reports thatanincreasingnumberofbeneficiariesparticipatedinboth programmes and that the Socrates measures were crucial for initiating and promoting the transnational cooperation between traininginstitutions,theauditrevealedweaknessesintheevalu-ation procedures and questions arose as to the validity of some evaluation results. 
Trots att det framgtt av befintliga rapporter att ett kande antal mottagare deltagit i bda programmen och att Sokratest-grderna varit avgrande vid inledning och frmjande av transnationellt samarbete mellan lrostena, har granskningen visat p brister i utvrderingsfrfarandena och giltigheten av en del utvrderingsresultat kan ifrgasttas.
The lack of clear parameters or other performance indicators, an imprecise definition of the targeted population (Youth for Europe) and an absence of reliable and permanently updated statistical data on the final beneficiaries all impose significant constraints on the quantitative assessment of the achievement of objectives for both programmes. 
Bristen p tydliga parametrar eller andra resultatindikatorer, en otydlig definition av mlgruppen (Ungdom fr Europa) och avsaknaden av tillfrlitlig och stndigt uppdaterad statistik ver slutmottagare utgr samtliga betydande begrnsningar fr den kvantitativa bedmningen av huruvida de bda programmens ml uppntts.
Both types of evaluation report (mid-term and final) have in thefirstinstancethepurposeofmonitoringtheexecutionofthe programmes and taking any necessary remedial action and in the secondinstancethepurposeofhavinganimpactonthedesign of the subsequent programme. 
Bda typerna av utvrderingsrapporter (interimsrapporter och slutrapporter) skall i frsta hand gra det mjligt att vervaka genomfrandet av programmen och vidta eventuellt ndvndiga justeringstgrder och i andra hand pverka utformningen av kommande program.
For Socrates, as well as for Youth for Europe, both targets failed due to the late production of the evaluation reports. 
Varken fr Sokrates eller Ungdom fr Europa har dessa tv ml ntts p grund av det sena framlggandet av utvrderingsrapporter.
(1) COM(1999) 60 final. 
(1) KOM(1999) 60 slutlig.
(2) COM(2001) 75 final. 
(2) KOM(2001) 75 slutlig.
(3) COM(1998) 52 final. 
(3) KOM(1998) 52 slutlig.
The ex ante evaluations of the Youth for Europe and Socrates programmes (2000 to 2005) were established before the finalisation of the mid-term evaluations of the 1995 to 1999 programmes. 
Frhandsbedmningarna av programmen Ungdom fr Europa och Sokrates (2000Đ2005) gjordes innan interimsutvrderingen av programmen fr 1995Đ1999 var slutfrd.
In the case of Youth for Europe it was noted that the external mid-term review was performed by a consulting company owned by a former director of the TAO managing this programme. 
Betrffande Ungdom fr Europa noterades att den externa interimsutvrderingen gjordes av ett konsultfretag vars gare tidigare varit direktr vid den byr fr tekniskt std som frvaltade detta program.
No evidence could be found that all of these studies were adequately exploited by the Commission or gave an essential added value. 
Det kan inte styrkas att alla dessa studier i tillrckligt hg grad utnyttjats av kommissionen eller att de tillfrt ett vsentligt mervrde.
The audit of these contracts revealed that one university had a preferential position in this field (approximately a dozen contracts with a total EU contribution of more than one million euro). 
Granskningen av dessa avtal har visat att ett universitet hr intog en srstllning (uppskattningsvis ett dussin avtal med ett sammanlagt bidrag frn EU p ver en miljon euro).