natgillin/translations-raw huggingface dataset:
In accordance with Article 12(8), of Regulation (EC) No 1035/97, the budget was implemented under the responsibility of the Executive Director. 
I enlighet med artikel 12.8 i rdets frordning (EG) nr 1035/97, har budgeten genomfrts under den verkstllande direktrens ansvar.
This responsibility included the drawing up and presentation of the financial statements (2) in accordance with the internal financial provisions, as provided for under Article 12(12) of Regulation (EC) No 1035/97. 
Detta ansvar omfattar upprttandet och framlggandet av rsredovisningen (2) i enlighet med de interna finansiella bestmmelserna, enligt artikel 12.12 i rdets frordning (EG) nr 1035/97.
The Court undertook its audit in accordance with its audit policies and standards. 
Revisionsrtten har genomfrt sin granskning i enlighet med sina riktlinjer och normer fr revision.
Through the audit, the Court obtained a reasonable basis for the opinion expressed below. 
Genom granskningen har revisionsrtten ftt en rimlig grund fr uttalandet nedan.
MAIN OBSERVATIONS CONCERNING THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN MONITORING CENTRE ON RACISM AND XENOPHOBIA (VIENNA) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 1998 Budgetary and general accounts 5. 
HUVUDSAKLIGA IAKTTAGELSER OM GENOMF RANDET AV BUDGETEN F R EUROPEISKA CENTRUMET F R VERVAKNING AV RASISM OCH FRMLINGSFIENTLIGHET (WIEN) F R DET BUDGETR SOM AVSLUTADES DEN 31 DECEMBER 1998 Budgetrkenskaper och allmnna rkenskaper 5.
The documentation justifying the amounts carried over is insufficient as most of the carry-overs relate to provisional commitments. 
Den dokumentation som motiverar verfringar mellan budgetr r otillrcklig eftersom strre delen av verfringarna avser preliminra taganden.
Advisory Committee on Procurements and Contracts (ACPC) 7. 
Rdgivande kommitt fr upphandling och avtal 7.
The Centre operated in temporary premises during 1998. 
Centrumets verksamhet gde rum i tillflliga lokaler under 1998.
Permanent premises have now been found. 
Nu har man hittat permanenta lokaler.
In order to be able to make proper investment decisions for the permanent premises an ACPC should be established for the Centre. 
Fr att korrekta investeringsbeslut skall kunna fattas om de permanenta lokalerna br en rdgivande kommitt fr upphandling och avtal inrttas fr centrumet.
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 13 and 14 October 1999. 
Denna rapport har antagits av revisionsrtten i Luxemburg vid dess sammantrde den 13 och 14 oktober 1999.
For the Court of Auditors Jan O. KARLSSON President (1) OJ L 151, 10.6.1997, p. 
P revisionsrttens vgnar Jan O. KARLSSON Ordfrande (1) EGT L 151, 10.6.1997, s.
(2) As required under Article 12(10) of Regulation (EC) No 1035/97, the accounts for the CentreŐs revenue and expenditure for the financial year 1998 were drawn up on 18 March 1999 and forwarded to the CentreŐs Management Board, the Commission and the Court of Auditors. 
(2) Som freskrivs i artikel 12.10 i rdets frordning (EEG) nr 1035/97, upprttades rkenskaperna fr centrumets samtliga inkomster och utgifter fr budgetret 1998 den 18 mars 1999 och verlmnades till centrumets styrelse, kommissionen och revisionsrtten.
The Court received these accounts on 19 March 1999. 
Revisionsrtten erhll rkenskaperna den 19 mars 1999.
C 372/52 Current assets EN Official Journal of the European Communities Table 1 Balance sheet as at 31 December 1998 22.12.1999 (ECU 1 000) 1998 Đ 42 Đ 42 Cash accounts Bank accounts Suspense account 292 118 29 42 VAT 14 Assets 1998 Liabilities Balance for the financial year Current liabilities Automatic carry-overs of appropriations Salary payable Social liabilities Commission account Amounts recoverable from the Commission Salary advances 78 Recoverable VAT 14 Fixed capital 42 Subtotal 134 310 Subtotal 310 9 Total assets 453 Subtotal Subtotal 495 Total liabilities 453 Source: Prepared by the Court of Auditors on the basis of data from the Centre. 
C 372/52 SV Europeiska gemenskapernas officiella tidning 22.12.1999 Tillgngar 1998 Skulder och eget kapital (1 000 ecu) 1998 Đ 42 Đ 42 Deltotal 134 Banktillgodohavanden 310 Deltotal 310 Bevakningskonto 9 Totalt tillgngar 453 Klla: Sammanstllning utarbetad av revisionsrtten p grundval av uppgifter frn centrumet. Deltotal Likvida medel Kortfristiga skulder Tabell 1 Balansrkning fr budgetret 1998 Omsttningstillgngar Permanent kapital Budgetrets saldo Bidragsfordran - kommissionen Lnefrskott 78 Momsfordran 14 42 Automatiskt verfrda anslag Obetalda lner Sociala avgifter Skuld till kommissionen Momsskuld 14 Deltotal 495 Totalt skulder och eget kapital 453 292 118 29 42
22.12.1999 EN Official Journal of the European Communities C 372/53 Table 2 Revenue and expenditure account for the financial year 1998 Revenue Subsidy received from the Commission Miscellaneous revenue Expenditure Staff expenditure Ń Title I of the budget Payments (1) 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 Total revenue (ECU 1 000) 1998 500 4 504 212 120 14 61 29 111 547 Đ 43 1 Đ 42 Total expenditure Balance for the financial year (1) An amount of ECU 69 000 relating to additional salary and salary deductions is to be paid during 1999. 
22.12.1999 SV Europeiska gemenskapernas officiella tidning C 372/53 Tabell 2 Inkomst-och utgiftsredovisning fr budgetret 1998 Inkomster Bidrag frn kommissionen vriga inkomster Utgifter Utgifter fr personal - avdelning I i budgeten Betalningar (1) verfrda anslag Administrativa utgifter - avdelning II i budgeten Betalningar verfrda anslag Driftsutgifter - avdelning III i budgeten Betalningar verfrda anslag Budgetrets resultat (1) Kursskillnader Totalt inkomster (1 000 ecu) 1998 500 4 504 212 120 14 61 29 111 547 Đ 43 1 Đ 42 Totalt utgifter Budgetrets saldo (1) Ett belopp p 69 000 ecu som avser ytterligare lner och lneavdrag skall utbetalas under 1999.
C 372/54 EN Official Journal of the European Communities 22.12.1999 REPLIES OF THE EUROPEAN MONITORING CENTRE ON RACISM AND XENOPHOBIA On Item 5: Budgetary and general accounts Until 1 July 1999, the number of statutory agents did not exceed four (2 A, 1 B, 1 C) including the Director, due to the length of the recruitment procedure of the staff of the Centre. 
C 372/54 SV Europeiska gemenskapernas officiella tidning 22.12.1999 SVAR FRN EUROPEISKA CENTRUMET F R VERVAKNING AV RASISM OCH Punkt 5: Budgetrkenskaper och allmnna rkenskaper. Fram till den 1 juli 1999 versteg antalet tjnstemn inte 4 stycken (tv A, en B, en C) inklusive direktren beroende p varaktigheten hos rekryteringsfrfarande fr personal till centrumet.
In March 1999, the Management Board nominated an accountant (the B agent) for the transitional period until the accountant post is filled. 
I mars 1999 utnmnde styrelsen en rkenskapsfrare (B-tjnsteman) fr tiden fram till att tjnsten som rkenskapsfrare tillsatts.
The recruitment procedure is now at the final stage and the accountant should take up his post in the coming weeks. 
Rekryteringsfrfarandet r nu inne i sitt slutskede och rkenskapsfraren kommer att brja sin anstllning inom de nrmaste veckorna.
Furthermore, in June the Board decided to start the technical discussions to introduce in the Centre the SI 2 common system for financial and accounting system. 
Dessutom beslutade styrelsen i juni att inleda den tekniska diskussionen fr att p centrumet infra det gemensamma SI 2-systemet fr ekonomi och redovisning.
Until this has been achieved the Centre will use the accounting system with specialised software. 
Tills detta har uppntts kommer centrumet att anvnda redovisningssystemet med en srskild programvara.
On Item 6: Carry-overs From the middle of July to the end of September 1998, the Director was the only agent appointed in the Centre. The transfer of the entire financial files, which were previously under the responsibility of the European Commission, took several weeks, therefore during this period the Centre had to cover the starting phase with provisional commitments. 
Punkt 6: verfringar mellan budgetr Frn mitten av juli till slutet av september 1998 var direktren den ende tjnstemannen som utsetts p centrumet. verfringen av samtliga ekonomiska register som tidigare var under Europeiska kommissionens ansvar tog flera veckor varfr centrumet under denna period var tvunget att tcka startfasen med preliminra taganden.
The regularisation was achieved early in 1999. 
Det normala arbetssttet uppnddes i brjan av 1999.
On Item 7: Advisory Committee on Procurements and Contracts Regarding the limited number of agents in the Centre and the necessary separation of responsibilities, an internal ACPC could not be established before July 1999. 
Punkt 7: Rdgivande kommitt fr upphandling och avtal Beroende p det begrnsade antalet tjnstemn vid centrumet och den ndvndiga uppdelningen av ansvar kunde en rdgivande kommitt fr upphandling och avtal inte inrttas fre juli 1999.
The Management Board has to decide at its meeting of September 1999 the formal installation of this ACPC. 
Styrelsen kommer att besluta vid sitt mte i september 1999 om det formella instiftandet av denna rdgivande kommitt fr upphandling och avtal.
For the transitional period, the Centre had to constitute an ad hoc ACPC to prepare the decisions to be taken for the permanent premises. 
Under vergngsperioden var centrumet tvunget att bilda en Óad-hoc-kommittÓ fr att frbereda beslutet om de permanenta lokalerna. FRMLINGSFIENTLIGHET
5 Budgetary and general accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
6 54 Bokfring av moms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8 Tables1and2............................................................... ........... 
8 54 Tabell1Đ2.................................................................. ...........
TheCentreŐsreplies.......................................................... ........... 
56 Centrumetssvar ............................................................ ........... 58 Punkt Sida
Total final appropriations for the financial year were 3,9 million euro, of which 2,8 million euro were committed: the balance was cancelled, except for a non-automatic carry-over of 0,3 mil-(1) OJ L 151, 10.6.1997, p. 
De slutliga anslagen fr budgetret uppgick till 3,9 miljoner euro, av vilka taganden gjordes fr 2,8 miljoner euro: det resterande beloppet frfll med undantag av 0,3 miljoner euro som (1) EGT L 151, 10.6.1997, s.
Until December 1998, the general Financial Regulation stipulated that expenditure was to be booked inclusive of VAT, as the latter, once refunded, could be reused. 
Fram till december 1998 freskrevs i den allmnna budgetfrordningen att utgifterna skulle tas upp inklusive moms. Denna kunde efter terbetalning anvndas p nytt.
Since then (3), the general Financial Regulation has laid down that expenditure must be charged exclusive of VAT. 
Frn och med denna tidpunkt (3) freskriver den allmnna budgetfrordningen att utgifterna skall bokfras exklusive moms.
The Centre can agree with the Court that payments carried forward have been important. 
Centret instmmer i revisionsrttens anmrkning om att verfrda betalningar varit betydande.
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. 
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.
28.12.2001 EN Official Journal of the European Communities REPORT on the financial statements of the European Monitoring Centre on Racism and Xenophobia for the financial year ended 31 December 2000, together with the CentreŐs replies C 372/71 (2001/C 372/09) CONTENTS THECOURTŐSOPINION....................................................... 
28.12.2001 SV Europeiska gemenskapernas officiella tidning C 372/71 RAPPORT om rsredovisningen fr Europeiska centrumet fr vervakning av rasism och frmlingsfientlighet fr det budgetr som slutade den 31 december 2000 samt centrumets svar (2001/C 372/09) INNEHLLSF RTECKNING REVISIONSRTTENSUTTALANDE ..............................................
5-23 72 Implementation of the budget and budgetary accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
HUVUDSAKLIGA IAKTTAGELSER OM BUDGETGENOMF RANDET F R EUROPEISKA CENTRUMET F R VERVAKNING AV RASISM OCH FRMLINGSFIENTLIGHET (WIEN) F R DETBUDGETRSOMSLUTADEDEN31DECEMBER2000 .......................... Budgetgenomfrandeochbudgetrkenskaper .................................... rsredovisning och bokfring . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5-10 72 Financialstatementsandkeepingoftheaccounts ................................. 11-15 72 Keeping of the accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Redovisning av anlggningstillgngar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Inventariefrteckning .................................................... Betalningskrav .........................................................
12 73 Inventory ............................................................. 
Slutsats . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13 73 Recoveryorders ........................................................ 
Tabell1Đ4..................................................................
14-15 73 Follow-upoftheCourtŐspreviousobservations .................................. 
Centrumetssvar ............................................................
C 372/72 EN Official Journal of the European Communities 28.12.2001 THE COURTŐS OPINION 1. 
C 372/72 SV Europeiska gemenskapernas officiella tidning 28.12.2001 REVISIONSRTTENS UTTALANDE 1.
The Court has examined the financial statements of the Centre for the financial year ended 31 December 2000. 
Revisionsrtten har granskat rsredovisningen fr centrumet fr det budgetr som slutade den 31 december 2000.
In accordance with Article12(8) of Council Regulation (EC) No 1035/97, the budget was implemented on the responsibility of the Executive Director. 
I enlighet med artikel 12.8 i rdets frordning (EG) nr 1035/97 har budgeten genomfrts under direktrens ansvar.
This responsibility included the drawing-up and presentation of the financial statements (2) in accordance with the internal financial provisions, as laid down in Article 12(12) of Council Regulation (EC) No 1035/97. 
Detta ansvar omfattar upprttandet och framlggandet av rsredovisningen (2) i enlighet med de interna finansiella bestmmelserna enligt artikel 12.12 i rdets frordning (EG) nr 1035/97.
The Court undertook its audit in accordance with its auditing policies and standards. 
Revisionsrtten har utfrt sin granskning i enlighet med sina riktlinjer och normer fr revision.
This examination has allowed the Court to obtain reasonable assurance that the annual accounts for the financial year ended 31 December 2000 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 slutade den 31 december 2000 r tillfrlitliga och att de underliggande transaktionerna som helhet r lagliga och korrekta.
MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN MONITORING CENTRE ON RACISM AND XENOPHOBIA (VIENNA) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2000 Implementation of the budget and budgetary accounts 5. 
HUVUDSAKLIGA IAKTTAGELSER OM BUDGETGENOMF RANDET F R EUROPEISKA CENTRUMET F R VERVAKNING AV RASISM OCH FRMLINGSFIENTLIGHET (WIEN) F R DET BUDGETR SOM SLUTADE DEN 31 DECEMBER 2000 Budgetgenomfrande och budgetrkenskaper 5.
The implementation of the appropriations for the financial year 2000 and of the appropriations carried over from the previous year is set out in Table 1 (3). 
Utnyttjandet av anslagen fr budgetret 2000 och verfrda anslag frn fregende budgetr visas i tabell 1 (3).
Final appropriations for the financial year totalled 4,9 million euro, 4,6 million euro (94 %) of which were committed. 
De slutliga anslagen fr budgetret uppgick till 4,9 miljoner euro fr vilka taganden gjorts fr 4,6 miljoner euro (94 %).
Operating appropriations (Title III) amounted to 1,7 million euro, 88 % (1,5 million euro) of which were committed. 
Av driftsanslagen (avdelning III i budgeten) p 1,7 miljoner euro gjordes taganden fr 1,5 miljoner euro, eller 88 %.
The significant under-utilisation of payment appropriations under Title III (59 %) was brought about, in the main, by the delay in setting up the Raxen network (4). 
Det stora underutnyttjandet av anslagen under avdelning III (59 %) beror framfrallt p frseningen med infrandet av ntverket Raxen (4).
The first contracts with partner organisations in seven Member States, the focal points of the CentreŐs activities, were not signed until November 2000 and no payments had been made by the end of the year. 
De frsta kontrakten med samarbetsorganisatio-nerna i sju medlemsstater, de nationella kontaktpunkterna, undertecknades inte frrn i november 2000 och vid rets slut hade inte ngon utbetalning gjorts.
The CourtŐs analysis of the payments under Title III showed that, from the appropriations for the financial year, no payments were made in the first half of the year and that 36 % of the payments were made in the last three months of the year. 
En analys av betalningarna under avdelning III visar att frn budgetrets anslag gjordes inga betalningar under det frsta kvartalet och att 36 % av betalningarna gjordes under rets tre sista mnader.
Appropriations carried over to 2001 amount to 0,8 million euro (18 % of commitments) and mainly concern operating appropriations, 0,6 million euro of which were carried over (42,5 % of commitments). 
Anslag som verfrts till 2001 uppgr till 0,8 miljoner euro (18 % av tagandena) och gller framfrallt driftsanslag som verfrts i storleksordningen 0,6 miljoner euro (42,5 % av tagandena).
Of all the appropriations that were carried over from 1999, 0,4 million euro (approximately 23 %) were cancelled at the end of 2000. 
Av de sammanlagda anslag som verfrts frn 1999 frfll 0,4 miljoner euro (cirka 23 %) i slutet av 2000.
This commitment proposal, signed and approved by the Financial Controller, did not indicate either the items concerned or the amounts committed. 
Detta frslag till taganden som undertecknas och godknns av controllern anger varken vilka poster det gller eller de belopp fr vilka taganden grs.
The annex to this proposal, which contained this information, was neither signed nor approved. 
Bilagan till frslaget som innehller denna information r varken undertecknad eller godknd.
In 2000, as in 1999, the Centre drew up its budgetary accounts using a spreadsheet, with all the risks that this entails. 
Under 2000, liksom under 1999, har budgetrkenskaperna upprttats med hjlp av ett kalkylprogram med de risker detta innebr.
28.12.2001 EN Official Journal of the European Communities C 372/73 Accounting management of fixed assets 12. 
28.12.2001 SV Europeiska gemenskapernas officiella tidning C 372/73 Redovisning av anlggningstillgngar 12.
Since December 2000 there has been a Commission Regulation (1) laying down provisions for accounting operations relating to tangible and intangible fixed assets. 
Sedan december 2000 anger kommissionens frordning (1) de bestmmelser som gller fr bokfring och redovisning av materiella och icke-materiella anlggningstillgngar.
The Centre should incorporate these provisions into its own Regulation so as to avoid, among other things, problems with the evaluation of inventory items. 
Centrumet br infrliva dessa bestmmelser i sitt regelverk framfrallt fr att undvika problem med vrderingen av tillgngar som skall inventeras.
Inventory 13. 
Inventariefrteckning 13.
According to its Financial Regulation, the Centre is required to keep a permanent inventory of all the movable and immovable property which makes up its assets. 
Enligt sin budgetfrordning skall centrumet fra en lpande inventariefrteckning ver all sin lsa och fasta egendom.
During the year 2000 the inventory was not kept in a satisfactory manner and corrections had to be made when the accounts were closed. 
Under r 2000 har inte inventariefrteckningen frts p ett tillfredsstllande stt och det blev ndvndigt att gra rttelser i samband med att rkenskaperna avslutades.
In April 2001, the Centre installed an inventory system which should enable it to carry out regular monitoring of its fixed assets. 
I april 2000 infrde centrumet ett inventariesystem som br underltta en regelbunden uppfljning och vervakning av anlggningstillgngarna.
Recovery orders 14. 
Betalningskrav 14.
In contravention of its Financial Regulation (2), the Centre does not always draw up a recovery order when a debt has been identified and never draws up debt forecasts. 
I strid med sin budgetfrordning (2) upprttar centrumet inte alltid ett betalningskrav nr en fordran faststllts och man upprttar aldrig ngon berkning av fordringar.
As there was no debt forcast as at 31 December 2000, the Austrian authoritiesŐ contribution in respect of expenditure on rents for the period from September to December 2000 (58 026 euro) was not recorded in the accounts. 
Avsaknaden av en berkning av fordringar per den 31 december 2000 innebar att bidraget frn sterrikiska myndigheter fr hyresutgifter fr perioden september till december 2000 (58 026 euro) inte tagits med i rkenskaperna.
When the Centre draws up a recovery order, it does not systematically forward a debit note to the debtor with a view to ensuring that the amount owed is collected. 
Nr centrumet upprttar ett betalningskrav versnds inte automatiskt en debetnota till gldenren fr att skerstlla att det frfallna beloppet betalas in.
Of eleven recovery orders examined, three had not been covered by a debit note, for which reason the debtors had not made any payment. 
Av elva granskade betalningskrav tfljdes tre stycken inte av en debetnota och hade drfr inte betalats av gldenrerna.
Follow-up of the CourtŐs previous observations 16. 
Uppfljning av revisionsrttens tidigare iakttagelser 16.
In its 1999 Annual Report on the Centre (3), the Court called on the Centre to incorporate into its own Financial Regulation the amendments concerning VAT made to the Financial Regulation applicable to the general budget. 
I rsrapporten om centrumet fr 1999 (3) uppmanade revisionsrtten centrumet att i sin budgetfrordning infrliva de ndringar betrffande moms som gjorts i budgetfrordningen fr den allmnna budgeten.
This has not yet been done. 
Dessa ndringar har nnu inte gjorts.
In its 1999 Annual Report (4), the Court also pointed out that numerous errors in the accounts had had to be rectified just before they were closed. 
Revisionsrtten konstaterade ocks i rsrapporten fr 1999 (4) att mnga felaktigheter i rkenskaperna mste rttas till just innan dessa avslutades.
Progress was noted in 2000 but there is still considerable room for improvement of the internal control system. 
Under 2000 har det gjorts framsteg men det finns fortfarande stort utrymme fr frbttringar av systemet fr internkontroll.