natgillin/translations-raw huggingface dataset:
The number of indicators used in each variable tranche was too high in 6 out of the 24 contracts, which further complicated the disbursement process. 4 
Antalet indikatorer som anvndes inom varje rrlig delbetalning var fr stort nr det gller sex av de 24 kontrakten, vilket ytterligare komplicerade utbetalningsprocessen. 4
V The disbursement requests for variable tranches contain an analysis on the fulfilment of agreed conditions and performance indicators. 
V Anskningarna om utbetalning av rrliga delbetalningar innehller en analys av om verenskomna villkor och prestationsindikatorer har uppfyllts.
These requests are prepared by the partner countries and thus, the reliability of the underlying performance data depends on the capacity of these countries to produce it. 
De utarbetas av partnerlnderna, vilket innebr att de underliggande prestationsuppgifternas tillfrlitlighet beror p lndernas kapacitet att ta fram dem.
We found that in only 5 of the 24 selected contracts did the Commission draw explicit conclusions as to whether the performance data needed to calculate the variable tranche indicators was reliable. 
Vi konstaterade att kommissionen endast fr fem av de 24 utvalda kontrakten drog tydliga slutsatser om huruvida de prestationsuppgifter som behvdes fr att berkna indikatorerna fr rrliga delbetalningar var tillfrlitliga.
When analysing disbursement requests, the EU Delegations carried out a variety of procedures to verify the reliability of this data. 
Nr EU:s delegationer analyserade utbetalningsanskningar genomfrde de en rad olika frfaranden fr att kontrollera uppgifternas tillfrlitlighet.
Some of these procedures do not ensure that variable tranche payments are based on reliable data and thus, are not fully justified. 
Ngra av frfarandena skerstller inte att utbetalningarna av rrliga delbetalningar bygger p tillfrlitliga uppgifter, och delbetalningarna r sledes inte fullstndigt styrkta.
VI Based on our re-performance of the Commission’s assessments regarding the achievement of indicators and the recalculation of the variable tranche payments for a total of €234 million, we found discrepancies for €16.7 million. 
VI Vi gjorde om kommissionens bedmningar av om indikatorerna hade uppfyllts och rknade om utbetalningar av rrliga delbetalningar p totalt 234 miljoner euro, och konstaterade att det fanns avvikelser p 16,7 miljoner euro.
From this amount, €13.3 million were insufficiently justified, or not in line with contract provisions. 
Av detta belopp var 13,3 miljoner euro inte tillrckligt styrkta eller inte i linje med kontraktsbestmmelser.
An amount of €3.4 million was paid without actual progress. 
Ett belopp p 3,4 miljoner euro betalades ut utan att det hade skett ngra faktiska framsteg.
Additionally, €26.3 million for three variable tranches were paid to Moldova without sufficiently documenting the reasons supporting these payments. 
Dessutom betalades 26,3 miljoner euro ut till Moldavien genom tre rrliga delbetalningar utan att sklen till utbetalningarna hade dokumenterats tillrckligt.
VII We make six recommendations to the Commission in order to: o Increase the use of outcome indicators in variable tranches; o Improve the formulation of performance indicators; o Safeguard the incentive effect of variable tranches; o Simplify the disbursement process for variable tranches; o Improve the assessments of the countries’ capacity to provide performance data used in variable tranches; o Improve the verification of the performance data used to disburse variable tranches. 5 
VII Vi lmnar sex rekommendationer till kommissionen i syfte att o ka anvndningen av utfallsindikatorer vid rrliga delbetalningar, o frbttra utformningen av prestationsindikatorer, o garantera de rrliga delbetalningarnas stimulanseffekt, o frenkla utbetalningsprocessen fr rrliga delbetalningar, o frbttra bedmningarna av lndernas kapacitet att tillhandahlla de prestationsuppgifter som anvnds vid rrliga delbetalningar, o frbttra kontrollen av de prestationsuppgifter som anvnds fr utbetalning av rrliga delbetalningar. 5
Introduction The concept of budget support 01 Budget support is a form of EU aid which involves transferring money to the national treasury of a partner country, subject to that country’s compliance with agreed conditions for payment. 
Inledning Begreppet budgetstd 01 Budgetstd r en form av EU-bistnd som innebr att pengar frs ver till ett partnerlands statskassa, frutsatt att landet respekterar de utbetalningsvillkor som man har kommit verens om.
The funding thus received enters the partner country’s budget, and can be used as the partner country sees fit. 
Den mottagna finansieringen gr in i partnerlandets budget och kan anvndas p det stt som partnerlandet finner lmpligt.
The Commission describes budget support as a means of delivering effective aid and durable results in support of EU partners’ reform efforts and the sustainable development goals (SDGs). 
Kommissionen beskriver budgetstd som ett stt att ge ndamlsenligt bistnd och uppn hllbara resultat till std fr EU:s partnerlnders reforminsatser och mlen fr hllbar utveckling.
02 In addition to the transfer of financial resources, budget support involves: (i) a dialogue with the partner country on reforms or development results, which budget support can assist, (ii) an assessment of progress achieved, and (iii) capacity development support. 
02 Utver verfringen av finansiella resurser inbegriper budgetstd i) en dialog med partnerlandet om reformer och utvecklingsresultat som budgetstd kan bidra till, ii) en bedmning av de framsteg som uppntts och iii) std till kapacitetsuppbyggnad.
Budget support represents a shift away from the traditional focus on activities (e.g. projects) towards results-oriented aid. 
Budgetstd innebr att fokus som traditionellt ligger p verksamheter (t.ex. projekt) frflyttas mot resultatorienterat bistnd.
03 The EU (both through the EU budget and the European Development Funds) is the largest provider of budget support globally. 
03 EU (genom bde EU:s budget och Europeiska utvecklingsfonden) r vrldens strsta givare av budgetstd.
During the 2014-2017 period, the EU committed around 11 % (see Annex I of its bilateral development aid budget on budget support: an annual average of around €2.13 billion). In 2017, it provided budget support to 90 countries and territories, which received a total of €1.8 billion. 
Under perioden 2014Đ2017 gjorde EU taganden fr budgetstd p omkring 11 % (se bilaga I) av sin budget fr bilateralt utvecklingsbistnd: ett rligt genomsnitt p omkring 2,13 miljarder euro. r 2017 gav EU budgetstd till 90 lnder och territorier som mottog totalt 1,8 miljarder euro.
Across all ongoing budget support contracts, the total committed amount is €12.7 billion. 
Fr alla pgende budgetstdkontrakt har det gjorts taganden p 12,7 miljarder euro.
Figure 1 shows a breakdown of these figures by region both for the EU general budget and for the European Development Funds. 6 
I figur 1 visas en uppdelning av beloppen per region fr bde EU:s allmnna budget och Europeiska utvecklingsfonden. 6
Figure 1 – Ongoing budget support commitments and disbursements at the end of 2017 by region (in millioneuros) Source: ECA, based on EC Budget Support Trends & Results 2018. 
Figur 1 Đ Pgende taganden om och utbetalningar av budgetstd i slutet av 2017 per region (i miljoner euro) Klla: Revisionsrtten, p grundval av Europeiska kommissionens Budget Support Đ Trends & Results 2018 (budgetstd Đ tendenser och resultat 2018).
04 EU budget support requires that relevant and credible policies are in place and implemented effectively by the recipient country. 
04 EU:s budgetstd krver att mottagarlandet har infrt och p ett ndamlsenligt stt genomfr relevanta och trovrdiga strategier.
According to the Financial Regulation, a country may be considered eligible for budget support when1: o The partner country’s management of public finances is sufficiently transparent, reliable and effective; o The partner country has put in place sufficiently credible and relevant sectoral or national policies; o The partner country has put in place stability-oriented macroeconomic policies; o The partner country has put in place sufficient and timely access to comprehensive and sound budgetary information. 
Enligt budgetfrordningen kan ett land anses berttigat till budgetstd nr fljande uppfylls1: o o o o Partnerlandets frvaltning av de offentliga finanserna r tillrckligt ppen, tillfrlitlig och ndamlsenlig. Partnerlandet har infrt tillrckligt trovrdiga och relevanta tgrder p sektorniv eller nationell niv. Partnerlandet har infrt stabilitetsinriktade makroekonomiska tgrder.
05 The European Commission uses three types of budget support contracts. 
05 Europeiska kommissionen anvnder fljande tre typer av budgetstdkontrakt: 1.
(1) The Sustainable Development Goals contract (SDGC), which supports national policies and strategies in achieving progress towards the sustainable development goals. 
Kontrakt om mlen fr hllbar utveckling, som stder nationella tgrder och strategier fr att gra framsteg mot att n mlen fr hllbar utveckling. 2.
(2) The Sector Reform Performance contract (SRPC), which supports specific sectoral reforms. 
Prestationsavtal om sektorreformer, som stder specifika sektorreformer. 3.
(3) The State and Resilience Building contract (SRBC), which is provided for countries in fragile situations to ensure vital state functions or to support processes towards democratic governance. 
Kontrakt om statsbyggande och resiliensuppbyggnad, som erbjuds lnder i srbara situationer i syfte att skerstlla viktiga statliga funktioner eller stdja processer mot demokratiskt styre.
06 The vast majority of the European Commission’s budget support programmes are based on SRPCs (74 % of all ongoing budget support commitments in 2017). 
06 Merparten av Europeiska kommissionens program fr budgetstd bygger p prestationsavtal om sektorreformer (74 % av alla pgende budgetstdstaganden 2017).
In terms of funding, the four largest sectors supported using SRPCs are: education, agriculture and rural development, health, and energy. 
Nr det gller finansiering r utbildning, jordbruk, landsbygdsutveckling, hlso-och sjukvrd och energi de fyra strsta sektorerna som fr std genom prestationsavtal om sektorreformer.
Variable tranches as an incentive to achieve results 07 Prior to each disbursement, the Commission analyses the fulfilment of general conditions attached to the budget support contract. 
Rrliga delbetalningar som ett incitament fr att uppn resultat 07 Fre varje utbetalning analyserar kommissionen om de allmnna villkoren i budgetstdkontraktet har uppfyllts.
These conditions are in most cases those related to the eligibility criteria for receiving budget support (see paragraph 4). 
Villkoren r i de allra flesta fall kopplade till kriterierna fr berttigande till budgetstd (se punkt 04).
Fixed tranches are paid either in full (if all conditions are met) or not at all (if one or more conditions are not met). 
Fasta delbetalningar betalas antingen ut i sin helhet (nr alla villkor r uppfyllda) eller inte alls (om ett eller flera villkor inte har uppfyllts).
Variable tranches are used to create incentives for partner countries to improve policy delivery, and are paid based on performance achieved in relation to specified performance indicators and targets, if the general conditions are all met. 
Rrliga delbetalningar anvnds fr att skapa incitament fr att partnerlnderna ska frbttra genomfrandet av politiken. De betalas ut p grundval av de prestationer som har uppntts i frhllande till specificerade prestationsindikatorer och ml om samtliga allmnna villkor r uppfyllda.
They can be paid either in full or in part. 
De kan betalas ut i sin helhet eller delvis.
The performance indicators used for variable tranches can be selected from among the monitoring systems already used by the partner country, or through a common performance assessment framework agreed with the partner country and other donors. 
De prestationsindikatorer som anvnds fr rrliga delbetalningar kan vljas ut bland de vervakningssystem som redan anvnds av partnerlandet eller genom en gemensam ram fr prestationsutvrdering som man enats om med partnerlandet och andra givare.
In general, the Commission recommends the use of outcome indicators, but other types of indicators can also be appropriate depending on the specific context of the partner country or sector. 8 
Generellt sett rekommenderar kommissionen att utfallsindikatorer ska anvndas, men andra typer av indikatorer kan ocks vara lmpliga beroende p den srskilda kontexten i partnerlandet eller sektorn.
09 Each performance indicator has an associated financial value. 
09 Varje prestationsindikator har ett tillhrande ekonomiskt vrde.
One way the Commission calculates the amounts disbursed in the variable tranche is by adding up the amount associated with each performance indicator met by the country. 
Ett stt som kommissionen berknar de utbetalade beloppen i den rrliga delbetalningen p r att den slr ihop det belopp som hr samman med var och en av de prestationsindikatorer som landet har uppfyllt.
This means that the more indicators a partner country meets, the higher the proportion of the variable tranche paid. 
Det innebr att ju fler indikatorer ett partnerland uppfyller, desto strre andel av den rrliga delbetalningen betalas ut.
10 In 2017, 44 % of the Commission’s payments for budget support contracts related to variable tranches2. 
10 r 2017 var 44 % av kommissionens utbetalningar av budgetstd kopplade till rrliga delbetalningar2.
Illustrative examples of indicators from the audited contracts** o Reduction of infant mortality rate o Reduction of coca crops area o Improved control and reporting of expenditure 2 EC Budget Support – Trends and Results, 2018, p. 
Europeiska kommissionen, Budget Support Đ Trends and Results (budgetstd Đ tendenser och resultat), 2018, s.
The disbursement of variable tranches 11 The process for disbursing a variable tranche starts with a disbursement request by the partner country. 
Utbetalning av rrliga delbetalningar 11 Frfarandet fr utbetalning av en rrlig delbetalning inleds nr partnerlandet lmnar in en utbetalningsanskan.
This request includes an analysis of the extent to which the related performance indicators have been met. 
Anskan innehller en analys av i vilken utstrckning de tillhrande prestationsindikatorindikatorerna har uppfyllts.
The EU Delegations analyse the requests and prepare an evaluation note. 
EU:s delegationer analyserar anskningarna och utarbetar en utvrdering.
Based on this note, and after the approval of the budget support steering committee, the Commission decides the amount of the variable tranche that should be paid (see Figure 3). 
P grundval av utvrderingen, och efter godknnande av styrkommittn fr budgetstd, beslutar kommissionen hur stor del av den rrliga delbetalningen som ska betalas ut (se figur 3).
12 The partner country’s performance analysis accompanying a disbursement request is based on data from its own monitoring and evaluation (M&E) systems. 
12 Partnerlandets prestationsanalys som tfljer anskan om utbetalning bygger p uppgifter frn de egna vervaknings-och utvrderingssystemen.
These systems are therefore the primary source of information for the disbursement of variable tranches. 
Dessa system r sledes den frmsta informationskllan vid utbetalningar av rrliga delbetalningar.
Figure 3 – Disbursement process 11 Requestfortranche releasebypartner country EU Delegation analysis ECHeadquarters approval and notificationto EU Delegation EU notification to Governmentand disbursement Government Treasury creditedwiththetranche amount This may take the form of a covering letter with the relevant supporting documents annexed. 
Figur 3 Đ Utbetalningsprocess 11 Partnerland ansker om utbetalning av delbetalning EU-delegationens analys Kommissionens huvudkontor godknner och meddelar EU-delegationen EU meddelar regeringen och betalar ut Statskassan krediteras med delbetalningsbeloppet Anskan kan lmnas i form av ett fljebrev med relevanta styrkande handlingar i bilaga.
The letter should provide evidence and a justified conclusion on eligibility. 
Brevet br innehlla bevis och en motiverad slutsats om stdberttigande.
The EU Delegation analyses whether conditions for payment have been fulfilled and provide a justified opinion by drafting a disbursement note including a recommendation onwhether and howmuch should bedisbursed. 
EU:s delegation analyserar om betalningsvillkoren har uppfyllts och lmnar ett motiverat yttrande genom att utarbeta ett utbetalningsmeddelande som innehller en rekommendation om utbetalning br ske och hur stor den br vara.
The Commission’s staff in Brussels prepares the disbursement file for the approval by the relevantDirector, who involvestheBudgetSupport/Financial Assistance Steering Committeein thedecisionon disbursement. 
Kommissionens personal i Bryssel frbereder betalningsrendet fr godknnande av relevant direktr, som involverar styrkommittn fr budgetstd/ekonomiskt bistnd i beslutet om utbetalning.
The Director formalizeshis/her agreement and notifies the EU Delegation together with key messages to be taken up in dialogue with partner country. 
Direktren formaliserar verenskommelsen och meddelar EU-delegationen, och anger de huvudpunkter som ska tas upp i en dialog med partnerlandet.
Upon receiptoftheapprovalfrom HeadquarterstheHead ofDelegationcan provide his/her authorising officer visa.This shouldbe accompanied bya formal letter tothe Government on the disbursement with the key messages arising from the assessment to be taken up indialogue. 
Nr godknnandet frn hgkvarteret har mottagits kan delegationschefen ge sitt godknnande i egenskap av utanordnare. Detta br tfljas av en formell skrivelse till regeringen om utbetalningen, tillsammans med de huvudpunkter rrande bedmningen som ska tas upp i en dialog.
Audit scope and approach 13 The EU Consensus on Development adopted in 2017 recognises the central place of budget support in fostering partner countries’ efforts towards achieving the sustainable development goals (SDGs). 
Revisionens inriktning och omfattning samt revisionsmetod 13 I EU:s samfrstnd om utveckling, som antogs 2017, erknns den centrala roll som budgetstd har i frga om att frmja partnerlnders insatser fr att n mlen fr hllbar utveckling.
Considering the importance of variable tranches in budget support payments and the fact that the performance data on which those payments are based originate from the recipient countries, incorrect or unreliable data would imply that budget support payments do not reward actual results as intended. 
Med tanke p de rrliga delbetalningarnas betydelse vid utbetalning av budgetstd, och det faktum att de prestationsuppgifter som utbetalningarna bygger p kommer frn mottagarlnderna, kan felaktiga eller otillfrlitliga uppgifter innebra att budgetstd betalas ut utan att de avsedda faktiska resultaten har uppntts.
This would seriously weaken the very purpose of budget support. 
Detta skulle kraftigt frsvaga sjlva syftet med budgetstd.
The focus of this audit was therefore to scrutinise the quantity and quality (namely relevance and reliability) of the performance indicators used in variable tranches and the Commission’s analysis of payment requests. 
Fokus i denna revision lg drfr p att granska kvantitet och kvalitet (dvs. relevans och tillfrlitlighet) nr det gller de prestationsindikatorer som anvnds vid rrliga delbetalningar och kommissionens analys av betalningsanskningar.
14 The main audit question was: “Did the Commission use relevant and reliable performance data for disbursing budget support variable tranches?” In order to answer this question, we broke it down into the following sub-questions. (a) Did the budget support contracts include indicators that allow relevant results to be monitored effectively in the supported sectors? (b) Did the Commission effectively verify the reliability of performance data in the requests for disbursements of variable tranches? 
14 Vr vergripande revisionsfrga var fljande: ÓAnvnde kommissionen relevanta och tillfrlitliga prestationsuppgifter fr att betala ut budgetstd i rrliga delbetalningar?Ó Fr att f svar p frgan delade vi upp den i fljande sex delfrgor: a) Innehll budgetstdkontrakten indikatorer som gr det mjligt att ndamlsenligt vervaka relevanta resultat inom de sektorer som fr std? b) Kontrollerade kommissionen p ett ndamlsenligt stt tillfrlitligheten hos prestationsuppgifterna i anskningar om utbetalning av rrliga delbetalningar?
15 The audit covered a sample of 24 sector reform performance contracts (see Annex II to the eight partner countries with the largest disbursements of variable tranches paid in 20173. 
15 Revisionen omfattade ett urval med 24 prestationsavtal om sektorreformer (se bilaga II) fr de tta partnerlnder som hade ftt de strsta utbetalningarna av rrliga delbetalningar 20173.
These countries received 43.29 % of the total variable tranche payments for that year. 
Dessa lnder mottog 43,29 % av de totala utbetalningarna av rrliga delbetalningar det ret.
Annex III details the payments made in 2017 and the sectors audited. 
I bilaga III finns nrmare information om de utbetalningar som gjordes 2017 och de sektorer som har granskats.
12 3 With the exception of Morocco, is the subject of an ECA Special Report to be published in 2020. 
Med undantag fr Marocko eftersom landet r freml fr en srskild rapport som revisionsrtten kommer att offentliggra 2020. 12 3
16 For the selected contracts, we examined the Commission’s assessment of the capacity of the countries’ systems to provide reliable performance data. 
16 Nr det gller de utvalda kontrakten granskade vi kommissionens bedmning av kapaciteten hos lndernas system i frga om att tillhandahlla tillfrlitliga prestationsuppgifter.
We also checked the design of the budget support contract provisions, in particular the quality of the performance indicators used in the variable tranches. 
Vi kontrollerade ven hur bestmmelserna i budgetstdkontrakten var utformade, i synnerhet kvaliteten p de prestationsindikatorer som anvndes fr de rrliga delbetalningarna.
Finally, we examined the Commission’s verifications of the data in the variable tranche disbursement requests. 
Slutligen granskade vi kommissionens kontroller av uppgifterna i anskningar om utbetalning av rrliga delbetalningar.
When examining these verifications, we carried out a documentary review of the payment files prepared by the Commission and re-assessed the achievement of targets and the calculation of the variable tranche payments. 
Nr vi granskade kontrollerna gjorde vi en dokumentgranskning av de betalningsakter som tagits fram av kommissionen och en ny bedmning av om mlen hade uppntts och av berkningen av utbetalningarna av rrliga delbetalningar.
We then compared our conclusions with those of the Commission. 
Drefter jmfrde vi vra och kommissionens slutsatser.
17 The audit included visits to three countries: Jordan, Georgia and Bolivia. 
17 Revisionen inbegrep besk i fljande tre lnder: Jordanien, Georgien och Bolivia.
During these visits, carried out in February and March 2019, we interviewed Commission staff, representatives of national authorities and other donors/stakeholders. 
Under besken, som genomfrdes i februari och mars 2019, intervjuade vi personal vid kommissionen, fretrdare fr nationella myndigheter och andra givare/berrda parter.