natgillin/translations-raw huggingface dataset:
27.12.2000 EN Official Journal of the European Communities C 373/39 REPORT on the financial statements and management of the European Foundation for the Improvement of Living and Working Conditions (Dublin Foundation) for the financial year ended 31 December 1999 together with the FoundationŐs replies (2000/C 373/07) CONTENTS THECOURTŐSOPINION....................................................... 1-4 40 MAIN OBSERVATIONS CONCERNING THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN FOUNDATION FOR THE IMPROVEMENT OF LIVING AND WORKING CONDI-TIONS(DUBLINFOUNDATION)FORTHEFINANCIALYEAR1999..................... 
27.12.2000 SV Europeiska gemenskapernas officiella tidning RAPPORT om rsredovisningen fr Europeiska fonden fr frbttring av levnads-och arbetsvillkor (Dublinfonden) fr det budgetr som avslutades den 31 december 1999 samt fondens svar C 373/39 Sida 40 40 40 40 40 41 42 44 (2000/C 373/07) INNEHLLSF RTECKNING REVISIONSRTTENSUTTALANDE .............................................. 1Đ4 HUVUDSAKLIGA IAKTTAGELSER OM BUDGETGENOMF RANDET F R EUROPEISKA FONDEN F R F RBTTRING AV LEVNADS-OCH ARBETSVILLKOR (DUBLINFONDEN) F RDETBUDGETRSOMAVSLUTADESDEN31DECEMBER1999................ ... 5Đ12 Budgetgenomfrande.................................................... ...
5-12 40 Implementationofthebudget ................................................ 
9Đ10 Frskottskonto......................................................... ...
5-8 40 Budgetary and general accounting systems. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
11 Bokfringavmoms..................................................... ...
9-10 40 Imprest account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
12 Tabell1Đ2............................................................... ... ...........
42 TheFoundationŐsreplies...................................................... ........... 
Fondenssvar............................................................ ... ........... Punkt
This report is addressed to the Council and the European Parliament, in accordance with Article 16 of Council Regulation (EEC) No 1365/75 (1), as amended by Article 1(4) of Council Regulation (EEC) No 1947/93 (2). 
Denna rapport riktas till rdet och Europaparlamentet i enlighet med artikel 16 i rdets frordning (EG) nr 1365/75 (1), ndrad genom artikel 1.4 i rdets frordning (EG) nr 1947/93 (2).
This responsibility includes the drawing-up and presentation of the financial statements (5), in accordance with the internal financial provisions provided for under Article 1(52), (54) and (55) of Council Regulation (EEC) No 1949/93 amending Council Regulation (EEC) No 1417/76. 
Detta omfattar upprttandet och framlggandet av rsredovisningen (5) i enlighet med de interna finansiella bestmmelserna enligt vad som freskrivs i artikel 1.52, 1.54 och 1.55 i rdets frordning (EEG) nr 1949/93 om ndring av rdets frordning (EEG) nr 1417/76.
Through this audit, the Court obtained a reasonable basis for the opinion expressed below. 
Genom denna granskning har revisionsrtten uppntt en rimlig grund fr uttalandet nedan.
Subject to the reservations mentioned in paragraph 6, this examination has allowed the Court to obtain reasonable assurance that the accounts for the financial year ended 31 December 1999 are reliable and that the underlying operations are, taken as a whole, legal and regular. 
Med reservation fr de uppgifter som nmns i punkt 6 har revisionsrtten genom denna granskning uppntt en rimlig skerhet om att rkenskaperna fr det budgetr som avslutades den 31 december 1999 r tillfrlitliga och att de underliggande transaktionerna som helhet r lagliga och korrekta.
Almost all of the commitments carried over, totalling 3,4 million euro, or 94 % of carry-overs, relate to Title III, which groups together the FoundationŐs operational activities. 
Nstan samtliga verfringar av taganden, 3,4 miljoner euro, dvs. 94 % av verfringarna, avser avdelning III som omfattar fondens driftsverksamhet.
Nevertheless, in the case of three commitments, the total of 0,5 million euro to be carried over was determined on the basis of the appropriations available, rather than on the basis of the real value of the purchase orders actually issued up to 31 December 1999. 
Betrffande tre taganden faststlldes icke desto mindre det totala belopp som skulle verfras, dvs. 0,5 miljoner euro, i frhllande till de disponibla anslagen och inte i frhllande till faktiska belopp fr ordersedlar som utfrdats per den 31 december 1999.
As a result the amount carried over rose by more than 12 % compared with the previous year. 
De verfrda beloppen kade sledes med ver 12 % i frhllande till det fregende ret.
The Foundation should improve its monitoring arrangements in order to minimise carry-overs of appropriations and adhere more closely to the principle of annuality. 
Fonden br frbttra systemet fr uppfljning av sin verksamhet i syfte att minimera verfringarna av anslag och drmed i hgre grad efterleva ettrighetsprincipen.
Budgetary and general accounting systems 9. 
Systemen fr budgetrkenskaper och allmnna rkenskaper 9.
At the end of the first quarter of 2000 the Foundation had still to take the measures needed to render the SI2 budgetary accounting system operational. 
I slutet av det frsta kvartalet 2000 hade fonden nnu inte vidtagit de ndvndiga tgrderna fr att stta systemet fr budgetrkenskaper SI2 i drift.
At the end of March 2000, the Foundation had not yet done anything to rectify this situation. 
I mars 2000 hade fonden nnu inte vidtagit ngon tgrd fr att rtta till denna situation.
Imprest account 11. 
Frskottskonto 11.
27.12.2000 EN Official Journal of the European Communities C 373/43 Table 2 Revenue and expenditure account for the financial years 1999 and 1998 Revenue Subsidy received from the Commission in 1999 (1) Miscellaneous revenue Revenue from services rendered against payment Expenditure Staff expenditure Ń Title I of the budget Payments of the year Appropriations carried over Total revenue 1999 14 500 107 14 14 621 6 934 56 1 195 180 2 748 3 405 14 518 103 Đ 2 148 202 Đ 16 Đ 1 859 (1 000 EUR) 1998 11 262 156 30 11 448 6 676 78 797 223 2 893 2 919 13 586 Đ 2 138 Đ 2 352 2 352 60 Đ 70 Đ 2 148 Buildings, equipment and miscellaneous administrative expenditure Ń Title II of the budget Payments Appropriations carried over Operating Expenditure Ń Title III of the budget Payments for the year Appropriations carried over Outturn for the financial year Total expenditure Balance carried over from previous financial years Amount received from the Commission for 1999 (1) Appropriations carried over from the previous financial year which lapse Exchange-rate differences Balance for the financial year (1) Including the repayment by the Commission of EUR 2,148 Mio according to the cash basis concept Ń Article 15 of Council Regulation 1552/89. 
27.12.2000 SV Europeiska gemenskapernas officiella tidning C 373/43 Tabell 2 Inkomst-och utgiftsredovisning fr budgetren 1999 och 1998 Inkomster Bidrag som erhlls frn kommissionen 1999 (1) vriga inkomster Inkomster frn fakturerade tjnster Utgifter Utgifter fr personal Đ Avdelning I i budgeten Betalningar avseende budgetret verfrda anslag Totalt inkomster 1999 14 500 107 14 14 621 6 934 56 1 195 180 2 748 3 405 14 518 103 Đ 2 148 202 Đ 16 Đ 1 859 (1 000 EUR) 1998 11 262 156 30 11 448 6 676 78 797 223 2 893 2 919 13 586 Đ 2 138 Đ 2 352 2 352 60 Đ 70 Đ 2 148 Byggnader, materiel och vriga administrativa utgifter Đ Avdelning II i budgeten Betalningar avseende budgetret verfrda anslag Driftskostnader Đ Avdelning III i budgeten Betalningar avseende budgetret verfrda anslag Budgetrets resultat Saldo som verfrts frn tidigare budgetr Belopp som erhllits frn kommissionen fr 1999 (1) verfrda anslag frn det fregende budgetret som frfallit Kursdifferenser Totalt utgifter Budgetrets saldo (1) Innefattar ersttning av ett belopp p 2,148 miljoner euro som utbetalats av kommissionen enligt kassabokfringsmetoden Đ artikel 15 i rdets frordning (EEG, Euratom) nr 1552/89.
Source: Prepared by the Court of Auditors on the basis of data from the Foundation. 
Klla: Tabell utarbetad av revisionsrtten p grundval av uppgifter frn Dublinfonden.
As indicated by the Court, only 6 % of carry overs related to Title I (Staff) and Title II (Administration), i.e. 236 000 euro. 
Som revisionsrtten anger var det endast 6 % av verfringarna som gllde avdelning 1 (Personal) och avdelning 2 (Admi-nistration), dvs. 236 000 euro.
The level of appropriations carried over in relation to Title III (3 404 000 euro) is a natural consequence of the relation of the FoundationŐs annual budgeting cycle to its operational cycle (which involves programme design, programme initiation, outline project design, tendering, detailed project design and implementation). Appropriations are in general fully committed by the end of the financial year with the relevant project being completed and fully paid for by the end of the subsequent financial year. 
Nivn p de verfrda anslagen fr avdelning 3 (3 404 000 euro) r en naturlig fljd av frhllandet mellan fondens rliga budgetcykel och dess driftscykel (som omfattar utformningen av programmet, lanseringen, utformningen av projekt i dess stora linjer, anbudsinfordringarna, detaljutform-ningen av programmet och genomfrandet). taganden fr samtliga anslag grs i allmnhet i slutet av budgetret och projektet avslutas och tas upp helt i budgeten i slutet av fljande budgetr.
Following completion of a reorganisation programme and an examination of planning and control procedures, the Foundation would hope to effect an improvement in the timing of the utilisation of available credits with a corresponding reduction in the level of carry-overs. 
Efter det att kontroll-och deltagandefrfarandena studerats och organiserats om hoppas fonden kunna frbttra tidsplanen fr anvndning av disponibla anslag och samtidigt minska verfringarna.
The Foundation can report that, subsequent to the provision of necessary expertise by the CommissionŐs technical services, the SI2 budget ledger system is now operational in the year 2000. 
Efter det att sakkunniga frn kommissionens tekniska tjnsteavdelningar anlitats kan fonden meddela att budgetrkenskapssystemet SI2 nu r i drift r 2000.
28.12.2001 EN Official Journal of the European Communities REPORT on the financial statements and the management of the European Foundation for the Improvement of Living and Working Conditions for the financial year ended 31 December 2000, together with the FoundationŐs replies C 372/53 (2001/C 372/07) CONTENTS THECOURTŐSOPINION....................................................... 
28.12.2001 SV Europeiska gemenskapernas officiella tidning RAPPORT om rsredovisningen fr Europeiska fonden fr frbttring av levnads-och arbetsvillkor fr det budgetrsomslutadeden31december2000samtfondenssvar C 372/53 (2001/C 372/07) INNEHLLS REVISIONSRTTENSUTTALANDE ..............................................
10-12 54 Imprestaccount ........................................................ 
5Đ33 54 Budgetgenomfrande . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13 55 Managementofhumanresources ............................................. 
10Đ12 54 Frskottskontot ........................................................
18 55 Descriptionoftasks ..................................................... 
14Đ33 55 Personalpolitik .........................................................
19 55 Keepingofstafffiles..................................................... 20 55 ChangesintheFoundationŐsstaffandactivities ................................ 
18 55 Befattningsbeskrivningar ................................................. 19 55 Administrationavpersonalakter ...........................................
21-30 55 Conclusion............................................................ 
21Đ30 55 Slutsats...............................................................
31-33 56 Tables1to5................................................................ ........... 
31Đ33 56 Tabell1Đ5.................................................................. ...........
57 TheFoundationŐsreplies ..................................................... ........... 
57 Fondenssvar............................................................... ........... 60 Punkt Sida
C 372/54 EN Official Journal of the European Communities 28.12.2001 THE COURTŐS OPINION 1. 
C 372/54 SV Europeiska gemenskapernas officiella tidning 28.12.2001 REVISIONSRTTENS UTTALANDE 1.
This report is addressed to the Council and the European Parliament, in accordance with Article 16 of Council Regulation (EEC) No 1365/75 (1), as amended by Article 1(4) of Council Regulation (EEC) No 1947/93 (2). 
Denna rapport riktas till rdet och Europaparlamentet i enlighet med artikel 16 i rdets frordning (EEG) nr 1365/75 (1), ndrad genom artikel 1.4 i rdets frordning (EEG) nr 1947/93 (2).
The Court has examined the financial statements of the European Foundation for the Improvement of Living and Working Conditions for the financial year ended 31 December 2000. 
Revisionsrtten har granskat rsredovisningen fr Europeiska fonden fr frbttring av levnads-och arbetsvillkor fr det budgetr som slutade den 31 december 2000.
In accordance with Article 1(16) of Council Regulation (EEC) No 1949/93 (3) amending Council Regulation (EEC) No 1417/76 (4), the budget was implemented under the responsibility of the Administrative Board of the Foundation. 
I enlighet med artikel 1.16 i rdets frordning (EEG) nr 1949/93 (3) om ndring av rdets frordning (EEG) nr 1417/76 (4) har budgeten genomfrts under styrelsens ansvar.
This responsibility includes the drawing up and presentation of the financial statements (5), in accordance with the internal financial provisions provided for under Article 1(52), (54) and (55) of Council Regulation (EEC) No 1949/93 amending Council Regulation (EEC) No 1417/76. 
Detta ansvar innefattar upprttandet och framlggandet av rsredovisningen (5) i enlighet med de interna finansiella bestmmelserna enligt artikel 1.52, 1.54 och 1.55 i rdets frordning (EEG) nr 1949/93 om ndring av rdets frordning (EEG) nr 1417/76.
These have been adapted from generally accepted international auditing standards to reflect the specific characteristics of the Community context. 
Dessa har anpassats efter internationellt erknd god revisionssed och till de srskilda fhllan-dena inom gemenskapen.
This examination has allowed the Court to obtain reasonable assurance that the accounts for the financial year ended 31 December 2000 are reliable and that the underlying operations are, taken as a whole, legal and regular. 
Genom denna granskning har revisionsrtten uppntt en rimlig skerhet om att rkenskaperna fr det budgetr som slutade den 31 december 2000 r tillfrlitliga och att de underliggande transaktionerna som helhet r lagliga och korrekta.
MAIN OBSERVATIONS CONCERNING THE IMPLEMENTATION OF THE BUDGET OF THE FOUNDATION FOR THE IMPROVEMENT OF LIVING AND WORKING CONDITIONS (DUBLIN) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2000 Implementation of the budget 5. 
HUVUDSAKLIGA IAKTTAGELSER OM BUDGETGENOMF RANDET F R EUROPEISKA FONDEN F R F RBTTRING AV LEVNADS-OCH ARBETSVILLKOR (DUBLIN) F R DET BUDGETR SOM SLUTADE DEN 31DECEMBER2000 Budgetgenomfrande 5.
The budget for 2000 amounted to 15 million euro as against 14,8 million euro in 1999, representing an increase of 1,4 %. 
Budgeten fr 2000 uppgick till 15 miljoner euro jmfrt med 14,8 miljoner euro 1999, vilket innebr en kning med 1,4 %.
Of (1) OJ L 139, 30.5.1975, p. 
Av (1) EGT L 139, 30.5.1975, s.
(5) As required under Article 16 of Council Regulation (EEC) No 1365/75, as amended by Regulation (EEC) No 1947/93, the accounts for all the FoundationŐs revenue and expenditure for the financial year 2000 were drawn up on 30 March 2001 and forwarded to the FoundationŐs Management Board, the Commission and the Court of Auditors. 
(5) Som freskrivs i artikel 16 i rdets frordning (EEG) nr 1365/75, ndrad genom rdets frordning (EEG) nr 1947/93, har rkenskaperna fr fondens samtliga inkomster och utgifter fr budgetret 2000 upprttats den 30 mars 2001 och drefter verlmnats till fondens styrelse, kommissionen och revisionsrtten.
These accounts were received by the Court on 18 May 2001. 
Revisionsrtten mottog rkenskaperna den 18 maj 2001.
A summarised version of the financial statements is presented in the tables attached to this report. this total, 14,4 % million euro was committed of which 3,6 million euro was carried over to the financial year 2001 and 0,5 million euro was cancelled. 
En sammanfattning av rsredovisningen finns i de tabeller som bifogats denna rapport. detta belopp har taganden p 14,4 miljoner euro gjorts, varav 3,6 miljoner euro verfrts till budgetret 2001 och 0,5 miljoner euro frfallit.
The implementation of the budget for the year 2000 is shown in Table 1. 
Budgetgenomfrandet fr r 2000 visas i tabell 1.
6. In 2000, the Foundation again made heavy use of carryovers of appropriations. 
6. ven under 2000 gjordes verfringar av anslag i stor omfattning.
By far the largest part was in Title III with 3,2 million euro or 89 % of total carryovers. 
Den strsta verfringen avser avdelning III och var p 3,2 miljoner euro eller 89 % av de verfrda anslagen totalt.
As was the case last year for Title III, the appropriations carried over were in excess of the financial payments for the year. 
I likhet med fregende r versteg de verfrda anslagen under avdelning III budgetrets betalningar.
For some budget lines (for example, 1 400 canteen, 2 200 purchases of technical equipment), the cancellations of appropriations made at the end of the year actually exceed the amounts of transfers which had been made to these lines. 
Fr ngra budgetrubriker (exempelvis 1 400, restauranger och lunchrum, samt 2 200, inkp av teknisk utrustning) verskrider de i slutet av ret frfallna anslagen de verfringsbelopp som gjorts fr dessa rubriker.
The continued high level of under-implementation of the appropriations for the year, as well as the high level of carryovers, is evidence of weaknesses in the FoundationŐs monitoring of its annual programme, a situation which has shown little improvement compared to the previous year. Financial statements and accounting 9. 
Den fortsatt hga nivn av underutnyttjade av budgetrets anslag samt av verfringar vittnar om fondens bristflliga uppfljning av sitt rliga program Đ en situation som frbttrats obetydligt jmfrt med fregende r. rsredovisning och bokfring 9.
Follow-up to previous observations Budgetary and general accounting systems 10. 
Uppfljning av tidigare iakttagelser System fr budgetrkenskaper och allmnna rkenskaper 10.
In its 1999 Annual Report (6) on the Foundation, the Court referred to the weakness of the FoundationŐs accounting systems. 
I rsrapport fr fonden fr 1999 (6) ptalade revisionsrtten svagheten i systemen fr budgetrkenskaper och allmnna rkenskaper.
In 2000, this shortcoming still exists: the SI2 budgetary accounting system has been only partially tested. 
Denna situation bestr under 2000: systemet fr budgetrkenskaper SI2 har bara testats delvis.
The general accounts were still kept using a spreadsheet, with the attendant risks. 
De allmnna rkenskaperna har hela tiden frts med hjlp av ett kalkylprogram med de risker som detta innebr.
The replacement system chosen was still not operational in April 2001. 
Systemet som skulle erstta detta var nnu inte i drift i april 2001.
6 ( ) OJ C 373, 27.12.2000, paragraphs 9 and 10, p. 
6 ( ) EGT C 373, 27.12.2000, punkterna 9 och 10, s.
28.12.2001 EN Official Journal of the European Communities C 372/55 Imprest account 13. 
28.12.2001 SV Europeiska gemenskapernas officiella tidning C 372/55 Frskottskontot 13.
In 2000, the Foundation continued to make excessive use of the imprest account. 
Under 2000 fortsatte fonden att i hg grad anvnda sig av frskottskontot.
Payments represented 18 % of all payments in 2000 (the equivalent figure in 1999 was 20 %). 
Betalningarna motsvarade 18 % av totala betalningar under 2000 (motsvarande siffra fr 1999 var 20 %).
Of the imprest payments made, one million euro was on staff, 0,7 million euro was administrative expenditure and 0,9 million euro was operational expenditure. 
Av de gjorda frskottsbetalningarna gllde en miljon euro personalen, 0,7 miljoner euro var administrativa utgifter och 0,9 miljonereuro var driftsutgifter.
A reason for the high use of the imprest account appears to be the slowness of the normal payment procedures. 
En orsak till den hga anvndningen av frskottskontot tycks vara de lngsamma frfarandena fr normala betalningar.
However, the Foundation should take measures to address that issue rather than having recourse to the imprest account, which should only be used exceptionally. 
Fonden br emellertid vidta tgrder fr att ta itu med detta problem istllet fr att anvnda sig av frskottskon-tot, som endast skall anvndas i undantagsfall.
Management of human resources Staffing policy 14. 
Frvaltning av mnskliga resurser Personalpolitik 14.
The Foundation, which was created by Council Regulation (EEC) No 1365/75 of 26 May 1975, has its own staff regulations. 
Fonden inrttades genom rdets frordning (EEG) nr 1365/75 av den 26 maj 1975 och har egna tjnstefreskrifter fr personalen.
Although the FoundationŐs staff do not enjoy the status of officials, its staff regulations provide for open-ended contracts, which is the case of the majority of the FoundationŐs staff (88 %). 
Trots att fondens personal inte har tjnstemannastllning freskriver bestmmelserna i fondens tjnstefreskrifter att kontrakt kan ings p obestmd tid, vilket gller fr majoriteten av fondens personal (88 %).
Recruitment procedures 16. 
Rekryteringsfrfaranden 16.
Article 3 of the FoundationŐs staff regulations lays down that each vacancy must be adequately advertised. 
Artikel 3 i tjnstefreskrifterna fr fondens personal faststller att varje ledig tjnst skall utannonseras p lmpligt stt.
In practice, the Foundation recruits from external sources on the basis of widely advertised Ônotices of competitionŐ (published in the Official Journal). 
I praktiken tillmpar fonden extern rekrytering med stor spridning av meddelandena om uttagningsprov (offentliggrande i Europeiska gemenskapernas officiella tidning).
In the past, these lists were not drawn up on the basis of candidatesŐ results; under these circumstances, it is difficult to evaluate the criteria employed for recruitment. 
Tidigare upprttades inte dessa frteckningar enligt de skandes meriter vilket gr det svrt att bedma vilka kriterier som gllde vid rekryteringstillfllena.
Appraisal of staff performance 18. 
Bedmning av personalens prestationer 18.
Since 1997, the Foundation has not drawn up staff reports as it is required to do at least every two years and it has still not produced a ÔGuide to staff reportsŐ. 
Fonden har alltsedan 1997 inte gjort ngon bedmning av personalen, vilket br gras tminstone vartannat r, och har heller inte utarbetat ngra riktlinjer fr bedmning.
An examination of six staff files shows that for previous years staff reports are often lacking. 
En granskning av sex personalakter visar att bedmningsrapporter frn fregende r ofta saknas.
Under these circumstances, promotions for 1999 and 2000 were approved without consideration being given to this essential means of comparing employeesŐ relative merits. 
Detta innebr att befordringarna fr 1999 och 2000 har genomfrts utan att detta viktiga element fr jmfrelsen av de anstlldas meriter beaktats.
Description of tasks 19. 
Befattningsbeskrivningar 19.