natgillin/translations-raw huggingface dataset:
MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN CENTRE FOR THE DEVELOPMENT OF VOCATIONAL TRAINING FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 1998 General and budget accounts the Centre has still not completely developed and installed FIBUS (a custom-made system). 
HUVUDSAKLIGA IAKTTAGELSER OM GENOMF RANDET AV BUDGETEN F R EUROPEISKT CENTRUM F R UTVECKLING AV YRKESUTBILDNING F R DET BUDGETR SOM AVSLUTADES DEN 31 DECEMBER 1998 Allmn bokfring och budgetrkenskaper 5.
At present the Centre uses an old and complex system for drawing up the budget and the balance sheet. 
Fr nrvarande anvnder centrumet ett gammalt och komplicerat system fr utarbetandet av budgeten och balansrkningen.
Despite its efforts, (1) OJ L 39, 13.2.1975, p. 
(1) EGT L 39, 13.2.1975, s.
(2) OJ L 181, 23.7.1993, p. 
(2) EGT L 181, 23.7.1993, s.
(3) OJ L 164, 24.6.1976, p. 
(3) EGT L 164, 24.6.1976, s.
(4) OJ L 181, 23.7.1993, p. 
(4) EGT L 181, 23.7.1993, s.
(5) Pursuant to Article 1 of Council Regulation (EEC) No 1948/93 amending Regulation (EEC) No 1416/76 the accounts for all the CentreŐs revenue and expenditure for the financial year 1998 were drawn up on 29 March 1999 and were sent to the Commission and the Court of Auditors and the latter received them on 30 March 1999. 
(5) Som freskrivs i artikel 1 i rdets frordning (EEG) nr 1948/93, som ndrar rdets frordning (EEG) nr 1416/76, har rkenskaperna fr centrumets samtliga inkomster och utgifter fr budgetret 1998 upprttats den 29 mars 1999 och drefter verlmnats till kommissionen och revisionsrtten. Revisionsrtten erhll rkenskaperna den 30 mars 1999.
The summary form of those financial statements is published in the tables annexed to this report. 
En sammanfattning av rsredovisningen finns de tabeller som bifogats denna rapport.
C 372/28 EN Official Journal of the European Communities 22.12.1999 VAT 11. 
C 372/28 SV Europeiska gemenskapernas officiella tidning 22.12.1999 Moms 11.
The requests for refund of VAT for 1998 had not been prepared at the time of the audit (May 1999). 
Anskningarna om terbetalning av moms fr r 1998 hade inte gjorts i ordning vid tiden fr granskningen (maj 1999).
Contracts 12. 
Avtal 12.
As regards calls for tender and contract management, some reorganisation is called for. 
Vad gller anbudsinfordran och frvaltning av avtal r en omorganisation ndvndig.
There were delays in issuing some calls for tender. 
Vissa anbudsinfordringar har skett med frsening.
This report was adopted by the Court of Auditors in Luxembourg at the Court meeting of 11 November 1999. 
Denna rapport har antagits av revisionsrtten i Luxemburg vid dess sammantrde den 11 november 1999.
For the Court of Auditors Jan O. KARLSSON President 
P revisionsrttens vgnar Jan O. KARLSSON Ordfrande
22.12.1999 EN Official Journal of the European Communities C 372/29 Assets Fixed assets (1) 1998 1 721 1997 1501 22 3 989 53 679 335 5 056 331 442 773 7 352 Liabilities (ECU 1 000) 1998 1997 1 749 1 523 697 0 2 446 1 523 22 26 230 0 377 767 3 928 4 829 4 557 5 622 832 107 205 100 20 0 1 057 207 8 060 7 352 Current assets Subsidy from the Commission Sundry accounts receivable Recoverable VAT Expenditure to be charged Cash accounts Bank Ń demand accounts Imprest account Subtotal Subtotal Total assets 0 63 230 628 921 5 025 365 5 390 8 060 Suspense accounts Subtotal Subtotal Subtotal Total liabilities Table 1 Revenue and expenditure account for the financial years 1998 and 1997 Stocks 28 Fixed capital Own capital Balance for the financial year Current liabilities Social liabilities VAT Sundry accounts payable Automatic carryovers of appropriations Sums to be reused Payments in progress Sums to be collected Ń imprest account (1) An amount of ECU 5,4 million has already been paid for the construction of the building (estimated final cost approximately ECU 6,8 million). 
22.12.1999 SV Europeiska gemenskapernas officiella tidning C 372/29 Tillgngar Anlggningstillgngar (1) 1998 1 721 1997 1501 22 3 989 53 679 335 5 056 331 442 773 7 352 Skulder och eget kapital (1 000 ecu) 1998 1997 1 749 1 523 697 0 2 446 1 523 22 26 230 0 377 767 3 928 4 829 4 557 5 622 832 107 205 100 20 0 1 057 207 8 060 7 352 Kortfristiga fordringar Bidrag frn kommissionen vriga fordringar Momsfordran Ej frdelade utgifter Likvida medel Bank - avistakonton Frskott Deltotal Deltotal Totalt tillgngar 0 63 230 628 921 5 025 365 5 390 8 060 Deltotal Deltotal Deltotal Totalt skulder och eget kapital Tabell 1 Balansrkning per den 31 december 1998 och 1997 Lager 28 Permanent kapital Eget kapital Budgetrets saldo Kortfristiga skulder Sociala avgifter Momsskuld vriga skulder Automatiskt verfrda anslag Bevakningskonton Inkomster fr anvndning p nytt Betalningar p vg Ej frdelade inkomster - frskottskonton (1) Ett belopp p 5,4 miljoner ecu har redan betalats fr uppfrande av fastigheten (slutlig kostnad berknad till ungefr 6,8 miljoner ecu).
Source: Prepared by the Court of Auditors on the basis of data from the Centre. 
Klla: Sammanstllning utarbetad av revisionsrtten p grundval av uppgifter frn centrumet.
C 372/30 EN Official Journal of the European Communities Table 2 22.12.1999 Revenue and expenditure account for the financial years 1998 and 1997 1998 12 943 10 0 12 953 5 421 599 (ECU 1 000) 1997 13 522 152 134 13 808 5 579 541 981 2 067 2 544 2 219 13 931 Revenue Subsidy from the Commission Miscellaneous revenue Earmarked revenue Expenditure Staff expenditure Ń Title I of the budget Payments Appropriations carried over Total revenue Buildings, equipment and miscellaneous administrative expenditure Ń Title II of the budget Payments 878 Appropriations carried over Operating expenditure Ń Title III of the budget Payments Appropriations carried over Out-turn for the financial year Total expenditure 528 2 433 2 776 12 635 318 0 0 320 59 0 697 Balance carried over from the previous financial year Amount refunded to the Commission Appropriations carried over from the previous financial year which lapse Exchange rate differences Recovery orders to be cancelled Balance for the financial year Source: Prepared by the Court of Auditors on the basis of data from the Centre. 
C 372/30 SV Europeiska gemenskapernas officiella tidning Tabell 2 22.12.1999 Inkomst-och utgiftsredovisning per den 31 december 1998 och 1997 1998 12 943 10 0 12 953 5 421 599 (1 000 ecu) 1997 13 522 152 134 13 808 5 579 541 981 2 067 2 544 2 219 13 931 Inkomster Bidrag frn kommissionen vriga inkomster Frdelade inkomster Utgifter Utgifter fr personal - avdelning I i budgeten Betalningar verfrda anslag Totalt inkomster Byggnader, materiel och vriga administrativa utgifter - avdelning II i budgeten Betalningar 878 verfrda anslag Driftsutgifter - avdelning III i budgeten Betalningar verfrda anslag Budgetrets resultat Totalt utgifter 528 2 433 2 776 12 635 318 Saldo som verfrts frn det fregende budgetret terbetalningar till kommissionen verfrda anslag frn det fregende budgetret som frfallit Kursskillnader 59 terbetalningskrav som skall annulleras 0 Budgetrets saldo 697 Klla: Sammanstllning utarbetad av revisionsrtten p grundval av uppgifter frn centrumet.
Đ 123 1 623 Đ 1 623 199 Đ 61 Đ 15 0 
Đ 123 1 623 Đ 1 623 199 Đ 61 Đ 15 0 0 0 320
22.12.1999 EN Official Journal of the European Communities C 372/31 REPLIES OF CEDEFOP Cedefop considers that this preliminary report is generally positive and wishes to thank the Court of Auditors. 
22.12.1999 SV Europeiska gemenskapernas officiella tidning C 372/31 CEDEFOP:s SVAR Cedefop anser att denna preliminra rapport till sin allmnna karaktr r positiv och nskar framfra sitt tack till revisionsrtten.
The Management Board will follow the structure of the observations and conclusions of the Court. 
Styrelsen fljer strukturen i revisionsrttens iakttagelser och slutsatser.
The numbering of the annotated paragraphs corresponds to the numbering used in the CourtŐs report. 
De kommenterade punkterna har samma numrering som i revisionsrttens rapport.
The information and supporting documents mentioned by the Court are available to the Administration, which will in future ensure regular monitoring and updating. 
Den information och de underlag som revisionsrtten nmner str faktiskt till administrationens frfogande, vilket garanterar en mer regelbunden uppfljning och uppdatering.
Staff management will be updated more often by checking the accuracy of all staff data. 
Personal-frvaltningen kommer att aktualiseras oftare genom en kontroll av att uppgifterna om varje personalmedlem r riktiga.
As indicated above, individual entitlements (including those of a financial nature) will form the subject of formal decisions that will be revised annually. 
Ssom angivits ovan kommer de individuella rttigheterna (dribland ekonomiska) att vara freml fr formella beslut som kommer att granskas rligen.
VAT 11. 
Moms 11.
Most of the requests for refund of VAT for 1998 (ą 90 % of the total) were presented during June 1999. 
Flertalet anskningar om terbetalning av moms fr 1998 (ą 90 % av totalsumman) lmnades in under juni mnad 1999.
Because of the special procedures which have been adopted, there is a small delay with regard to Belgium, the Netherlands and Spain, but this will be rectified in the course of summer 1999. 
P grund av srskilda frfaranden kvarstr en liten frsening vad gller Belgien, Nederlnderna och Spanien, men den kommer att hmtas in under sommaren 1999.
The Centre has already recognised this necessity for change and at the end of 1998 it recruited a specialist with long years of Community experience in this field. 
Cedefop r medveten om detta behov av frndring och i slutet av 1998 rekryterades en specialist p momsfrgor med en lng karrir inom gemenskapen p detta omrde.
Reorganisation began with the aim of setting up a Ôcontract managementŐ unit in the Administration. 
Omorganisa-tionens frsta ml var att inom administrationen skapa en enhet fr frvaltning av avtal.
An efficient electronic system is being developed, particularly with a view to improving the management and follow-up of study contracts, and its integration into FIBUS is currently well advanced. 
Ett effektivt elektroniskt system r under utveckling, bland annat fr att frbttra frvaltningen och uppfljningen av underskningskontrakt, och infrlivandet av detta system med Fibus har fr nrvarande kommit lngt.
Since this new Ôcontract managementŐ unit was set up (early 1999), all calls for tender relating to the sole occupation of the new building from September 1999 (two relating to equipment (audio-visual conference equipment and security systems), two relating to long-term services (cleaning and security) and one to the carrying out of the move) have been given priority in order to make up the delay signalled by the Court. 
Sedan den nya enheten fr frvaltning av avtal bildades (brjan av 1999) har Cedefop givit fretrde t alla anbudsinfordringar som rr anvndningen av enbart den nya byggnaden frn och med september 1999 (varav tv gllde utrustning - audiovisuell konferensutrustning och skerhetssystem -, tv om lngtidstjnster - stdning och skerhet - och en om genomfrande av flyttningen).
Others, relating to a new survey of the market for services continuously provided since the establishment of Cedefop in Thessaloniki (bank, travel agency, express courier, etc.) will be launched in the coming months. 
Andra som rr ett nytt utnyttjande av marknaden fr tjnster som tillhandahlls kontinuerligt sedan Cedefop inrttades i Thessaloniki (bank, resebyr, kurirpost osv.) kommer att offentliggras under de kommande mnaderna.
Finally, the responsibility for supervision and continuation of a coherent approach to the execution of all the contracts covering operations and services of a horizontal nature, including documentation, publications, data processing, etc., will be progressively put under the administrative responsibility of this new unit, which will then cover this aspect of operations. 
Slutligen kommer denna nya enhet att undan fr undan f det administrativa ansvaret fr vervakning och bibehllandet av en konsekvent metod fr genomfrande av alla avtal fr funktion och tjnster av horisontell art, dribland dokumentation, publikationer, data osv. och den kommer sledes att tcka hela denna sida av transaktionerna.
All necessary resources, including in terms of staff, have been deployed in order to be able to finalise the experimental operation of the new system by the end of 1999. 
Alla ndvndiga resurser, ven vad gller berrd personal, har anvnts fr att utveckla och infra detta nya system p frsk till utgngen av 1999.
Parallel application with the current system should cover the first half of the year 2000. 
Det nya systemet torde anvndas parallellt med det aktuella systemet under frsta halvret 2000.
Thus FIBUS will be in full and exclusive operation from summer 2000. 
Frn och med sommaren 2000 blir sledes Fibus det enda system som anvnds och det i sin helhet.
Throughout this procedure there will be constant collaboration with the competent services of the Commission (in particular Financial Control). 
Under hela denna procedur sker samarbete med kommissionens behriga tjnsteavdelningar (i synnerhet avdelningen fr ekonomistyrning).
Imprest accounts 6. 
Frskott 6.
The Centre has already taken the necessary steps to reduce the payments made through imprest accounts. 
Cedefop har redan vidtagit de tgrder som krvs fr att minska antalet betalningar som effektueras ver frskottskontot.
Indeed, since February 1999 salaries have been paid through the accounting system, which means that the volume of transactions passing through the imprest accounts has been reduced almost by half. 
Sedan februari 1999 betalas lner ut av bokfringsavdelningen, vilket har minskat volymen av de transaktioner som utfrs via frskottskontot med nstan hlften.
Recovery orders 8. 
Betalningskrav 8.
The Centre has taken note of the CourtŐs remarks and has already introduced appropriate measures for this purpose. 
Cedefop har noterat revisionsrttens iakttagelser och har redan vidtagit lmpliga tgrder hrvidlag.
In future, Excel sheets will be created for all these cases and this will continue until FIBUS has also integrated this aspect and has become fully operational. 
Excelfiler kommer hdanefter att upprttas fr alla sdana fall nda tills Fibus kommer att skta ven denna uppgift och vara i full drift.
Staff 9. 
Personal 9.
In order to ensure that the CourtŐs recommendation is systematically followed, the Director has decided that the Administration will from now on be responsible for drawing up the sheets determining staff entitlements and that those sheets will then be forwarded, at the responsibility of the Head of Administration, to 
Fr att garantera att revisionsrttens rekommendation fljs systematiskt har direktren beslutat att administrationen hdanefter skall ha i uppgift att utarbeta filer fr faststllande av personalens ekonomiska rttigheter vilka senare kommer att under administrationschefens ansvar lmnas till tillsttningsmyndigheten (direktren) fr underskrift. De kommer att fras in i en sr-
Official Journal of the European Communities ISSN 0378-6986 C 373 Volume 43 27 December 2000 Page 1 7 14 20 27 33 English edition Notice No 2000/C 373/01 2000/C 373/02 2000/C 373/03 2000/C 373/04 2000/C 373/05 2000/C 373/06 Information and Notices Contents I Information Court of Auditors Report on the financial statements of the European Agency for Safety and Health at Work (EASH Ń Bilbao) for the financial year ended 31 December 1999 together with the Agency's replies Report on the financial statements of the European Environment Agency (EEA Ń Copenhagen) for the financial year ended 31 December 1999 together with the Agency's replies Report on the financial statements of the European Agency for the Evaluation of Medicinal Products (EMEA London) for the financial year ended 31 December 1999 together with the Agency's replies Report on the financial statements of the Translation Centre for the bodies of the European Union (TCBEU Ń Luxembourg) for the financial year ended 31 December 1999 together with the Centre's replies Report on the financial statements of the European Centre for the Development of Vocational Training (Cedefop Ń Thessaloniki) for the financial year ended 31 December 1999, together with the Centre's replies Report on the financial statements of the European Training Foundation (ETF Ń Turin) for the financial year ended 31 December 1999 together with the Foundation's replies 
Europeiska gemenskapernas officiella tidning ISSN 1024-3046 C 373 43. rgngen 27 december 2000 Sida 1 7 14 20 27 33 Svensk utgva Informationsnummer 2000/C 373/01 2000/C 373/02 2000/C 373/03 2000/C 373/04 2000/C 373/05 2000/C 373/06 Meddelanden och upplysningar Innehllsfrteckning I Meddelanden revisionsrtten Rapport om rsredovisningen fr Europeiska arbetsmiljbyrn (Bilbao) fr det budgetr som avslutades den 31 december 1999 samt byrns svar Rapport om rsredovisningen fr Europeiska miljbyrn (Kpenhamn) fr det budgetr som avslutades den 31 december 1999 samt byrns svar Rapport om rsredovisningen fr Europeiska lkemedelsmyndigheten (London) fr det budgetr som avslutades den 31 december 1999 samt myndighetens svar Rapport om rsredovisningen fr versttningscentrum fr Europeiska unionens organ (Luxemburg) fr det budgetr som avslutades den 31 december 1999 samt centrumets svar Rapport om rsredovisningen fr Europeiskt centrum fr utveckling av yrkesutbildning (Thessaloniki) fr det budgetr som avslutades den 31 december 1999 samt centrumets svar Rapport om rsredovisningen fr Europeiska yrkesutbildningsstiftelsen (Turin) fr det budgetr som avslutades den 31 december 1999 samt stiftelsens svar
2000/C 373/07 2000/C 373/08 2000/C 373/09 2000/C 373/10 2000/C 373/11 EN [Š] 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 Foundation's replies Report on the financial statements of the European Monitoring Centre for Drugs and Drug Addiction (EMCDDA Ń Lisbon) for the financial year ended 31 December 1999, together with the Centre's replies Report on the financial statements of the European Monitoring Centre on Racism and Xenophobia (Vienna) for the financial year ended 31 December 1999 together with the Centre's replies 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 Office's replies Report on the financial statements of the Office for Harmonisation in the Internal Market (OHIM Ń Alicante) for the financial year ended 31 December 1999 together with the Office's replies 39 45 53 59 65 
2000/C 373/07 2000/C 373/08 2000/C 373/09 2000/C 373/10 2000/C 373/11 SV [Š] 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 Rapport om rsredovisningen fr Europeiska centrumet fr kontroll av narkotika och narkotikamissbruk (Lissabon) fr det budgetr som avslutades den 31 december 1999 samt centrumets svar Rapport om rsredovisningen fr Europeiska centrumet fr vervakning av rasism och frmlingsfientlighet (Wien) fr det budgetr som avslutades den 31 december 1999 samt centrumets svar Rapport om rsredovisningen fr Gemenskapens vxtsortsmyndighet (Angers) fr det budgetr som avslutades den 31 december 1999 samt myndighetens svar Rapport om rsredovisningen fr Byrn fr harmonisering inom den inre marknaden (Alicante) fr det budgetr som avslutades den 31 december 1999 samt byrns svar 39 45 53 59 65
27.12.2000 EN Official Journal of the European Communities I (Information) COURT OF AUDITORS REPORT on the financial statements of the European Agency for Safety and Health at Work (EASH Ń Bilbao) for the financial year ended 31 December 1999 together with the AgencyŐs replies C 373/1 (2000/C 373/01) CONTENTS THECOURTŐSOPINION...................................................... MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN AGENCY FOR SAFETY AND HEALTH AT WORK (EASH Ń BILBAO) FOR THE FINANCIAL YEARENDED31DECEMBER1999.............................................. Analysisoftheimplementationofthebudget................................... 
27.12.2000 SV Europeiska gemenskapernas officiella tidning C 373/1 I (Meddelanden) REVISIONSRTTEN RAPPORT om rsredovisningen fr Europeiska arbetsmiljbyrn (Bilbao) fr det budgetr som avslutades den 31 december 1999 samt byrns svar (2000/C 373/01) INNEHLLSF RTECKNING REVISIONSRTTENSUTTALANDE .............................................. 1Đ4 2 HUVUDSAKLIGA IAKTTAGELSER OM BUDGETGENOMF RANDET F R EUROPEISKA ARBETSMILJ BYRN (BILBAO) F R DET BUDGETR SOM AVSLUTADES DEN 31DECEMBER1999.......................................................... 5Đ12 2 Analysavbudgetgenomfrandet ..............................................
Page 2 2 2 2 3 4 6 Tables1and2.............................................................. 
10Đ11 2 Bokfring av moms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C 373/2 EN Official Journal of the European Communities 27.12.2000 THE COURTŐS OPINION 1. 
C 373/2 SV Europeiska gemenskapernas officiella tidning 27.12.2000 REVISIONSRTTENS UTTALANDE 1.
This report is addressed to the Management Board of the European Agency for Safety and Health at Work in conformity with Article 14(4) of Council Regulation (EC) No 2062/94 (1). 2. 
Denna rapport riktas till Europeiska arbetsmiljbyrns styrelse i enlighet med artikel 14.4 i rdets frordning (EG) nr 2062/94 (1). 2.
In accordance with Article 14(1) of Council Regulation (EC) No 2062/94, the budget was implemented on the responsibility of the Director. 
I enlighet med artikel 14.1 i rdets frordning (EG) nr 2062/94 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 provided for under Article 15 of Council Regulation (EC) No2062/94. The Court of Auditors is required under Article 248 of the Treaty establishing the European Community to examine these accounts. 3. 
Detta ansvar omfattar upprttandet och framlggandet av rsredovisningen i enlighet med de interna finansiella bestmmelserna, enligt artikel 15 i rdets frordning nr 2062/94 (2). Revisionsrtten skall granska dessa rkenskaper enligt artikel 248 i Frdraget om upprttandet av Europeiska gemenskapen. 3.
4. This examination has allowed 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 are, taken as a whole, legal and regular. MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN AGENCY FOR SAFETY AND HEALTH AT WORK (EASH Ń BILBAO) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 1999 Analysis of the implementation of the budget 5. 
4. 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. HUVUDSAKLIGA IAKTTAGELSER OM BUDGETGENOMF RANDET F R EUROPEISKA ARBETSMILJ BYRN (BILBAO) F R DET BUDGETR SOM AVSLUTADES DEN 31 DECEMBER 1999 Analys av budgetgenomfrandet 5.
The definitive appropriations granted for 1999 amounted to 7,6 million euro, 6,7 million euro of which was granted under the initial budget. 
Det totala beloppet fr de slutliga anslag som beviljades fr 1999 uppgick till 7,6 miljoner euro, varav 6,7 miljoner euro i den ursprungliga budgeten.
Of this amount: (1) OJ L 216, 20.8.1994, p. 
Av detta belopp 1 (2) EGT L 216, 20.8.1994, s.