natgillin/translations-raw huggingface dataset:
For the Court of Auditors Jan O. KARLSSON President C 373/56 EN Official Journal of the European Communities 27.12.2000 Cash accounts Bank account(s) Suspense account 2 200 310 2 200 310 Commission account Assets 1999 1998 20 0 42 36 78 Liabilities 1999 20 737 757 (1 000 EUR) 1998 Đ 42 Đ 42 292 118 29 42 14 495 453 Table 1 Balance sheets for the financial years 1999 and 1998 (1) Fixed assets Current assets Fixed capital Capital Sums to be recovered from the Commission Advances on salaries Recoverable VAT Balance for the financial year Current liabilities Subtotal 116 14 Non-automatic carry-overs of appropriations Automatic carry-overs Salaries to be paid Social liabilities Subtotal 152 134 290 1 037 66 64 0 VAT 116 Subtotal Total assets Sundry accounts payable Reuse 37 5 1 615 2 372 2 372 9 453 Subtotal Total liabilities (1) The financial year 1998 began on 1 May. 
C 373/56 SV Europeiska gemenskapernas officiella tidning 27.12.2000 Tillgngar 1999 1998 Anlggningstillgngar 20 Kortfristiga skulder Bidragsfordran Đ kommissionen 0 42 Lnefrskott 36 78 Skulder och eget kapital Permanent kapital Kapital Budgetrets saldo Kortfristiga skulder Ej automatiskt verfrda anslag Automatiskt verfrda anslag Obetalda lner Sociala avgifter Deltotal 1999 20 737 757 (1 000 EUR) 1998 Đ 42 Đ 42 292 118 29 42 14 495 453 Tabell 1 Balansrkning fr budgetren 1999 och 1998 (1) Momsfordran 116 14 290 1 037 66 64 0 Momsskuld 116 Likvida medel Banktillgodohavanden Bevakningskonto Deltotal Deltotal Totalt tillgngar 152 134 2 200 310 2 200 310 Skuld till kommissionen 9 453 Deltotal vriga skulder Anvndning p nytt 37 5 1 615 2 372 2 372 Totalt skulder och eget kapital (1) Budgetret 1998 inleddes den 1 maj.
Source: Table drawn up by the Court of Auditors on the basis of data from the Centre. 
Klla: Tabell utarbetad av revisionsrtten p grundval av uppgifter frn centrumet.
27.12.2000 EN Official Journal of the European Communities C 373/57 Table 2 Revenue and expenditure accounts for the financial years 1999 and 1998 (1) 1999 (1 000 EUR) 1998 500 4 504 212 120 14 61 29 111 547 Đ 43 1 Ń Ń Đ 42 Revenue Subsidy received from the Commission Miscellaneous revenue Expenditure Staff expenditure Ń Title I of the budget Payments Appropriations carried over Administrative expenditure Ń Title II of the budget Payments Appropriations carried over Operating expenditure Ń Title III of the budget Payments Appropriations carried over Out-turn for the financial year Exchange-rate differences Cancellation of appropriations carried forward from 1998 Out-turn for the previous financial year Total revenue 3 750 27 3 777 985 131 392 564 444 633 3 149 628 Ń 151 Đ 42 737 Total expenditure Balance for the financial year (1) The financial year 1998 began on 1 May. 
27.12.2000 SV Europeiska gemenskapernas officiella tidning C 373/57 Tabell 2 Inkomst-och utgiftsredovisning fr budgetren 1999 och 1998 (1) 1999 (1 000 EUR) 1998 500 4 504 212 120 14 61 29 111 547 Đ 43 1 Ń Ń Đ 42 Inkomster Bidrag frn kommissionen vriga inkomster Utgifter Utgifter fr personal Đ avdelning I i budgeten Betalningar verfrda anslag Administrativa utgifter Đ avdelning II i budgeten Betalningar verfrda anslag Driftsutgifter Đ avdelning III i budgeten Betalningar verfrda anslag Budgetrets resultat Kursdifferenser Anslag som verfrts frn 1998 som frfallit Fregende budgetrets resultat Totalt inkomster 3 750 27 3 777 985 131 392 564 444 633 3 149 628 Ń 151 Đ 42 737 Totalt utgifter Budgetrets saldo (1) Budgetret 1998 inleddes den 1 maj.
C 373/58 EN Official Journal of the European Communities 27.12.2000 THE CENTREŐS REPLIES 5. 
C 373/58 SV Europeiska gemenskapernas officiella tidning 27.12.2000 CENTRUMETS SVAR 5.
The Centre can agree with the Court that payments carried forward have been important. This is mainly due to the difficulties initiating activities during the first semester of 1999 due to the absence of an adapted location and of the length of recruitment. 
Centret instmmer i revisionsrttens anmrkning om att verfrda betalningar varit betydande. Detta beror huvudsakligen p svrigheter i att inleda verksamheten det frsta halvret 1999 som orsakades av brist av lmpliga lokaler och anstllningsfrfaran-dets lngd.
Necessary corrections have been implemented from the beginning of 2000 with the new annual work programme. 
De erforderliga rttelserna har gjorts fr.o.m. brjan av r 2000 i och med det nya rliga verksamhetsprogrammet.
Due to the late nomination of the accounting officer at the end of 1999, computerised systems for accounting and budget execution have been implemented only during 2000. 
P grund av att rkenskapsfraren tillsattes frst sent i slutet av 1999 kunde datoriserade system fr bokfring och genomfrande av budgeten inte installeras frrn r 2000.
The selection of systems has taken into account the experience in the other decentralised bodies of the Union and the expected developments of the Financial Regulation. 
Valet av system gjordes med beaktande av de erfarenheter som de vriga decentraliserade inrttningarna i Europeiska unionen gjort och av frvntade utvecklingar i samband med budgetfrordningen.
Ń Ń Ń In 1999, the Centre had a number of interim staff before statutory agents took up their duties, and can agree with the Court that no ad-hoc up contract was prepared. 
Ń Ń Ń r 1999 hade centret ett antal extraanstllda innan tjnstemn eller andra anstllda enligt tjnstefreskrifterna tilltrdde sina tjnster. Centret medger att inga ad hoc-kontrakt utarbetades.
Concerning Title II expenditure, a survey of the market was organised for IT equipment and for furnishing the location and the Centre received a favourable opinion of the ACPC. 
Vad gller utgifter i avdelning 2 gjordes en marknadsunderskning avseende IT-utrustning och utrustning av lokalerna. Centret hade erhllit ett positivt yttrande frn rdgivande kommittn fr upphandling och avtal.
RegardingexpenditureunderTitleIII,theCentrecanadmit that some projects were initialised without open competition but, nevertheless, had been submitted to the Management Board for prior approval. 
Vad gller utgifter i avdelning 3 medger centret att vissa projekt inletts utan allmnna uttagningar men att de likvl hade lagts fram fr ledningen fr frhandsgodknnande.
The Centre can also admit that documentation provided for some projects was not satisfactory. 
Centret medger att dokumentation som lmnats fr vissa projekt inte var tillfredsstllande.
27.12.2000 EN Official Journal of the European Communities REPORT on the financial statements of the Community Plant Variety Office (CPVO Ń Angers) for the financial year ended 31 December 1999 together with the OfficeŐs replies C 373/59 Page 60 60 60 60 60 60 61 61 61 61 61 62 64 (2000/C 373/10) CONTENTS THECOURTŐSOPINION.................................................... 
27.12.2000 SV Europeiska gemenskapernas officiella tidning RAPPORT om rsredovisningen fr Gemenskapens vxtsortsmyndighet (Angers) fr det budgetr som avslutades den 31 december 1999 samt myndighetens svar C 373/59 Sida 60 60 60 60 60 60 61 61 61 61 61 62 64 (2000/C 373/10) INNEHLLSF RTECKNING REVISIONSRTTENSUTTALANDE ..............................................
MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE COMMUNITY PLANT VARIETY OFFICE (CPVO, ANGERS) FOR THE FINANCIAL YEAR ENDED 31DECEMBER1999....................................................... Analysisoftheimplementationofthebudget................................. 
1Đ4 HUVUDSAKLIGA IAKTTAGELSER OM BUDGETGENOMF RANDET F R GEMENSKAPENS VXTSORTSMYNDIGHET (ANGERS) F R DET BUDGETR SOM AVSLUTADES DEN 31DECEMBER1999.......................................................... 5Đ15 Analysavbudgetgenomfrandet ..............................................
Accountingsystems..................................................... 
13 Franskafamiljefrmner.....................................................
Financial commitments covering several financial years . . . . . . . . . . . . . . . . . . . . . . . 
14 Frsenatfaststllandeavprovningskostnader.....................................
Delayinsettingexaminationfees........................................... 
Myndighetenssvar .......................................................... ...........
C 373/60 EN Official Journal of the European Communities 27.12.2000 THE COURTŐS OPINION 1. 
C 373/60 SV Europeiska gemenskapernas officiella tidning 27.12.2000 REVISIONSRTTENS UTTALANDE 1.
This report is addressed to the Administrative Council of the Community Plant Variety Office (CPVO Ń Angers) in accordance with Article 111(2) of Council Regulation (EC) No 2100/94 (1). 
Denna rapport riktas till frvaltningsrdet fr Gemenskapens vxtsortsmyndighet i enlighet med artikel 111.2 i rdets frordning (EG) nr 2100/94 (1).
The Court has examined the financial statements of the Community Plant Variety Office for the financial year ended 31 December 1999. 
Revisionsrtten har granskat rsredovisningen fr Gemenskapens vxtsortsmyndighet fr det budgetr som avslutades den 31 december 1999.
In accordance with Article 110 of Council Regulation (EC) No 2100/94 the budget was implemented on the responsibility of the President of the Office. 
I enlighet med artikel 110 i rdets frordning (EG) nr 2100/94 har budgeten genomfrts under myndighetens ordfrandes ansvar.
This responsibility includes drawing up and presenting the financial statements (2) in accordance with the internal financial provisions provided for in Article 112 of Council Regulation (EC) No 2100/94 (3). 
Detta ansvar innefattar upprttandet och framlggandet av rsredovisningen (2), i enlighet med de interna finansiella bestmmelserna enligt artikel 112 i rdets frordning (EG) nr 2100/94 (3).
The Court of Auditors is required under Article 248 of the Treaty establishing the European Community to audit those accounts. 
Revisionsrtten skall granska dessa rkenskaper enligt artikel 248 i Frdraget om upprttande av Europeiska gemenskapen.
These have been adapted from generally accepted international auditing standards to reflect the particular nature of the Community context. 
Dessa har anpassats efter internationellt erknd god revisionssed fr att terspegla gemenskapssammanhangets specifika karaktr.
This examination has enabled the Court to obtain reasonable assurance that the annual accounts for the financial year ended 31 December 1999 are reliable and that the underlying transactions, taken as a whole, are 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 avslutades den 31 december 1999 r tillfrlitliga och att de underliggande transaktionerna som helhet r lagliga och korrekta.
MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE COMMUNITY PLANT VARIETY OFFICE (CPVO Ń ANGERS) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 1999 Analysis of the implementation of the budget 5. 
HUVUDSAKLIGA IAKTTAGELSER OM BUDGETGENOMF RANDET F R GEMENSKAPENS VXTSORTSMYNDIGHET (ANGERS) F R DET BUDGETR SOM AVSLUTADES DEN 31 DECEMBER 1999 Analys av budgetgenomfrandet 5.
The final appropriations for the Office for 1999 amounted to 8,2 million euro, of which 3,7 million euro (or 45 %) was used (1) OJ L 227, 1.9.1994, p. 
Av myndighetens slutliga anslag fr budgetret 1999, vilka uppgick till 8,2 miljoner euro, anvndes 3,7 miljoner euro (45 %) (1) EGT L 227, 1.9.1994, s.
(2) In accordance with Article 111(2) of Council Regulation (EC) No 2100/94 the accounts for all the OfficeŐs revenue and expenditure for the financial year 1999 were drawn up on 14 April 2000 and were sent to the OfficeŐs Administrative Council, the Commission and the Court of Auditors. 
(2) Som freskrivs i artikel 111.2 i rdets frordning (EG) nr 2100/94 har rkenskaperna fr myndighetens samtliga inkomster och utgifter fr budgetret 1999 upprttats den 14 april 2000 och drefter verlmnats till myndighetens frvaltningsrd, kommissionen och revisionsrtten.
The Court received them on 25 April 2000. 
Revisionsrtten erhll rkenskaperna den 25 april 2000.
A summary version of the balance sheet at 31 December 1998 and 31 December 1999 and of the revenue and expenditure account for financial years 1998 and 1999 is given in Tables 1 and 2 at the end of 3 this report. () OJ L 227, 1.9.1994, p. 
En sammanfattning av balansrkningen per den 31 december 1998 och den 31 december 1999 samt inkomst-och utgiftsredovisningen fr budgetren 1998 och 1999 terfinns i tabell 1 och 2 i slutet av denna 3 rapport. () EGT L 227, 1.9.1994, s.
28. during the year, 3,1 million euro (or 38 %) was automatically carried over to the financial year 2000 and 1,4 million euro (or 17 %) lapsed on 31 December 1999. 
28. under budgetret. 3,1 miljoner euro (38 %) verfrdes automatiskt till budgetret 2000 och 1,4 miljoner euro (17 %) frfll den 31 december 1999.
Most of the yearŐs expenditure consists of staff expenditure (2,5 million euro) and administrative expenditure (0,5 million euro), while the carry-overs are mainly for work on the OfficeŐs future headquarters (1,4 million euro) and the costs of technical examinations for varieties for which rights are still under consideration (1,3 million euro). 
Strre delen av budgetrets utgifter utgrs av utgifter fr personal (2,5 miljoner euro) och administrativa utgifter (0,5 miljoner euro), medan verfringarna huvudsakligen rr ombyggnaden av myndighetens framtida huvudkontor (1,4 miljoner euro) och kostnaden fr de tekniska provningar som terstr att genomfra p vxtsorter som skall skyddas (1,3 miljoner euro).
The appropriations carried over automatically from 1998 to 1999, amounting to 1,6 million euro, were almost all fully utilised in the case of those in Titles I and II of the budget (staff expenditure and administrative expenditure), whereas, because of inappropriate financial rules (see paragraphs 11 and 12), a significant volume of operating appropriations which had been carried over (0,6 million euro on 31 December 1999. 
De anslag som verfrts automatiskt frn budgetret 1998 till budgetret 1999, dvs. 1,6 miljoner euro, utnyttjades nstan fullstndigt vad gller avdelningarna 1 och 2 i budgeten (utgifter fr personal och administrativa utgifter), medan ett betydande antal verfrda driftsanslag (0,6 av 1,3 miljoner euro) p grund av dligt lmpade finansiella bestmmelser (se punkterna 11Đ12 nedan) frfll den 31 december 1999. Redovisningssystem 8.
As the Sincom 2 (SI2) application, which is used by several of the satellite organisations, did not come into use until 1 January 2000, the Office continued to use a spreadsheet and a commercial accounting package to keep its budget accounts and general accounts, respectively, up to 31 December 1999. 
Eftersom man inte brjade tillmpa Sincom 2 (SI 2), som r gemensam fr flera decentraliserade organ, frrn den 1 januari 2000 fortsatte myndighetens budgetrkenskaper och allmnna rkenskaper till och med den 31 december 1999 att fras med hjlp av ett kalkylprogram respektive ett kommersiellt bokfringsprogram.
In view of the risk of errors and inconsistencies associated with the use of these different systems, the Court reiterates the observations which it has made on this subject before (4), especially as, contrary to the provisions of Article 123(4) of the regulation implementing its Financial Regulation, the Office still does not carry out a monthly reconciliation of the entries. 
Med tanke p risken fr fel och inkonsekvenser i samband med anvndningen av dessa olika instrument hller revisionsrtten fast vid de iakttagelser man tidigare gett uttryck fr i denna frga (4), srskilt som myndigheten i strid med bestmmelserna i artikel 123.4 i genomfrandebestmmelserna fr dess budgetfrordning fortfarande inte gr ngon mnatlig avstmning av sina bokfringsposter.
Financial Regulations Rules on fees 9. 
Finansiella bestmmelser Bestmmelser om avgifter 9.
According to the rules on fees (5), the examination fees for the first growing period are not due until one month after the beginning of the examination. 
Bestmmelserna om avgifter (5) gr det inte mjligt att krva inbetalning av provningsavgiften fr den frsta vxtperioden frrn en mnad efter det att provningarna pbrjats.
The Office therefore has no guarantee that the fee for work contracted out to examining centres will actually be paid. 
Det r sledes inte mjligt fr myndigheten att erhlla ngon garanti fr att avgiften fr det arbete som bestllts av provningscentren verkligen betalas in.
4 () Reports on the financial statements of the CPVO for the financial years 1995, 1996 and 1997, OJ C 393, 29.12.1997, paragraphs 1.5 Đ 1.6, p. 
4 () Rapport om rsredovisningen fr Gemenskapens vxtsortsmyndighet fr budgetren1995, 1996 och 1997 (EGT C 393, 29.12.1997, punk-5 terna 1.5Đ1.6, s.
52 and OJ C 406, 28.12.1998, paragraph 1.6, 5 p. 
52 och EGT C 406, 28.12.1998, punkt 1.6, s.
49. () See Article 8(2) of Council Regulation (EC) No 1238/95 of 31 May 1995, OJ L 121, 1.6.1995, p. 
49). () Se artikel 8.2 i rdets frordning (EG) nr 1238/95 av den 31 maj 1995 (EGT L 121, 1.6.1995, s.
27.12.2000 EN Official Journal of the European Communities C 373/61 Charging VAT 10. 
27.12.2000 SV Europeiska gemenskapernas officiella tidning C 373/61 Bokfring av moms 10.
Since that date (1), the general Financial Regulation has required expenditure to be charged net of VAT. 
Frn och med detta datum (1) freskriver den allmnna budgetfrordningen att utgifterna skall bokfras exklusive moms.
The Court calls upon the Office to incorporate this new procedure into its own internal rules. 
Revisionsrtten uppmanar byrn att infrliva dessa nya bestmmelser i sina egna regler.
Financial commitments covering several financial years 11. 
Finansiella taganden som strcker sig ver flera budgetr 11.
In view of the time needed for some technical examinations (which may cover a period of four years), examinations and reports that have been requested by the Office in a given year and are the subject of a commitment of expenditure in the same year are neither finished nor invoiced at 31 December of year n+1, which is the date on which the commitments carried over for that purpose automatically lapse. 
Med hnsyn till tidslngden fr vissa tekniska provningar (som kan strcka sig ver en period p fyra r) hade provningar och rapporter som bestllts av myndigheten under ett visst budgetr och varit freml fr ett utgiftstagande som avser samma budgetr varken avslutats eller fakturerats per den 31 december under budgetr n+1, d de anslag som verfrts i detta syfte mste frfalla.
A new financial commitment, charged to the budget allocation for year n+2, then has to be effected in order to cover the legal commitments previously entered into by the Office. 
Ett nytt finansiellt tagande som skrivs in i budgetanslaget fr budgetr n+2 mste d gras fr att tcka myndighetens tidigare taganden.
This situation, which is also described in the annual report produced by the Office, gets worse from year to year. 
Denna situation, som fr vrigt beskrivs i rapporten om frvaltningen av myndigheten, frstrks varje r.
One of its consequences is that in the financial statements the OfficeŐs accounting commitments at 31 December 1999 are understated by 0,5 million euro (compared with 0,2 million euro at 31 December 1998). 
Den fr bland annat till fljd att myndighetens rkenskapstaganden per den 31 december 1999 undervrderats med 0,5 miljoner euro (jmfrt med 0,2 miljoner euro den 31 december 1998).
The Office should amend its financial regulation to take account of the constraints to which its activities are subject and to improve the transparency of its accounts. 
Fr att bttre ta hnsyn till de begrnsningar som rr dess verksamhet och frbttra insynen i dess rkenskaper br myndigheten ndra sin budgetfrordning.
Work on the OfficeŐs new headquarters 13. 
Ombyggnad av myndighetens nya huvudkontor 13.
Although, according to the initial forecasts, the Office was expected to be in a position to take possession of its new headquarters at the end of the first half of 1999, it did not actually move in until October 2000. 
Trots att myndigheten enligt de ursprungliga berkningarna skulle kunna ta sitt nya huvudkontor i besittning i mitten av 1999 gde den faktiska verltelsen inte rum frrn i oktober 2000.
This postponement of the removal date resulted in the payment of additional rent amounting to over 100 000 euro. 
Uppskjutandet av inf lyttningsdatumet medfrde en utbetalning av tre ytterligare hyror till ett belopp p ver 100 000 euro.
Payment of French family allowances 14. 
Franska familjefrmner 14.
In France the law provides for family allowances to be paid to anyone who is resident on the national territory and has at least two dependent children. 
I Frankrike freskriver lagen att familjefremner skall betalas ut till var och en som r bosatt p nationellt territorium och som har minst tv minderriga barn.
The national authorities confirmed to the Office that family allowances would be payable to European officials in full under the French social security scheme, which has precedence over other schemes. 
De nationella myndigheterna bekrftade fr Gemenskapens vxtsortsmyndighet att det enligt det franska systemet var de frstnmnda som i frsta hand br betala samtliga familjefrmner till EU-tjnstemnnen.
Delay in setting examination fees 15. 
Frsenat faststllande av provningskostnader 15.
Article 93(1) of the rules regarding procedures before the Office (2) provides, ÔBy 27 April 1997 the Administrative Council shall have determined uniform methods for calculating the costs and the uniform constituents of the costs, which shall apply to all designated Examination OfficesŐ. 
Artikel 93.1 i tillmpningsfreskrifterna i frga om frfaranden infr myndigheten (2) Ófreskriver att fre den 27 april 1997 skall frvaltningsrdet faststlla enhetliga metoder fr kostnadsberkningen(...), vilka skall glla fr bemyndigade provningsmyndigheterÓ.
The Office did not begin this work until the last quarter of 1999 and, according to the decision of the Administrative Council of 28 and 29 September 1999, it was to be completed by 31 December 2000, more than three years after the deadline set by the Regulation (3). 
Myndigheten pbrjade inte detta arbete frrn under sista kvartalet 1999 och enligt frvaltningsrdets beslut av den 28 och 29 september 1999 skall det ha avslutats den 31 december 2000, dvs. mer n tre r efter det slutdatum som fastsls i frordningen (3).
For the Court of Auditors Jan O. KARLSSON President (1) See Article 27(2a) of the Financial Regulation applicable to the general budget of the European Communities, as amended by Council Regulation (EC, ECSC, Euratom) No 2548/98 of 23 November 1998, OJ L 320, 28.11.1998, p. 
Fr revisionsrtten Jan O. KARLSSON Ordfrande (1) Se artikel 27.2a i budgetfrordningen fr Europeiska gemenskapernas allmnna budget, ndrad genom rdets frordning (EG, EKSG, Euratom) nr 2548/98 av den 23 november 1998 (EGT L 320, 28.11.1998, s.
1. 6. 
(2) Kommissionens frordning (EG) nr 1239/95 (EGT L 121, 1.6.1995, 3 s.
37. See paragraph 11 of the CourtŐs report on the financial year 1998, OJ C 372, 22.12.1999, p. 
37). ( ) Se punkt 11 i rapporten om budgetret 1998 (EGT C 372, 22.12.1999, s.