natgillin/translations-raw huggingface dataset:
Another example of this is that when the Sapard Agencies find that an application is incomplete, beneficiaries are given the opportunity to provide the missing documents. 
Ett annat exempel p detta r nr Sapardorganen upptcker att en anskan r ofullstndig och stdmottagarna fr mjlighet att lmna in de dokument som saknas.
The time available for this is often insufficient. Consequently, the application is rejected. 
Den tid som de fr p sig rcker ofta inte och drfr avsls anskan.
For instance, only one document was missing for the application for a project to upgrade a local road in Poland. 
Till exempel var det endast ett dokument som saknades fr ett projekt fr att upprusta en lokal vg i Polen.
This document, the budget for the following year, required a meeting of the municipalityŐs Council, which could not be held within the time allowed. The project was rejected. 
Dokumentet, som gllde budgeten fr det kommande ret, kunde den skande inte f fram frrn efter ett sammantrde i kommunfullmktige. P grund av att sammantrdet inte kunde hllas inom den faststllda tidsgrnsen avslogs anskan.
The delays in processing payment requests further extend the period of pre-financing and deter possible beneficiaries. 
Frseningarna i behandlingen av betalningsanskningarna frlnger ytterligare frfinansieringsperioden och avskrcker eventuella stdmottagare.
The time from the payment claim to the actual day of payment is two to three months for the countries visited. 
Den tid som frflyter mellan det att betalningsanskan lmnas in och den faktiska betalningsdagen uppgr till mellan tv och tre mnader i de lnder som revisionsrtten beskte.
In Poland, one farmer had to wait almost six months to be reimbursed because he completed the project before the expected completion date stated in his application. 
I Polen blev en jordbrukare tvungen att vnta i sex mnader innan han fick sin terbetalning p grund av att han hade slutfrt projektet fre det slutdatum som angavs i anskan.
The Polish officials stated that they could not accept a payment request before the date forecast. 
De polska tjnstemnnen uppgav att de inte kunde godknna en betalningsanskan fre det datum som angivits.
In all the cases where the Court identified that procedures cause difficulties in implementation, Sapard countries have applied stricter procedures than those required by the Commission. 
I alla de fall dr revisionsrtten upptckte att det var frfarandena som orsakade svrigheter i genomfrandet hade Sapardlnderna tillmpat striktare frfaranden n vad kommissionen krver.
National management appeared unable to solve the problems, which were often due to rigid and unnecessary bureaucracy, 
De nationella frvaltningarna tycktes vara ofrmgna att lsa problemen som ofta berodde p en stelbent och
30.11.2004 EN Official Journal of the European Union C 295/15 even if they hampered an efficient implementation of Sapard. 
30.11.2004 SV Europeiska unionens officiella tidning C 295/15 ondig byrkrati, ven om de innebar att Sapard inte kunde genomfras effektivt.
Furthermore, best practices were not applied, which hampered a more speedy implementation of Sapard. which had as an effect that only financially strong beneficiaries are supported 96. 
Vidare anvndes inte de bsta metoderna, vilket frhindrade ett snabbare genomfrande av Sapard. Resultat: endast ekonomiskt starka stdmottagare fr std 96.
Due to the requirement on beneficiaries to pre-finance projects and the heavy administrative procedures, the Sapard system favours the financially strong and the better organised with sufficient capital or access to loans. 
Med hnsyn till kravet p frfinansiering av projekten och de tungrodda administrativa frfarandena gynnar Sapardsystemet ekonomiskt starka och vlorganiserade stdmottagare med tillrckligt kapital eller tillgng till ln.
For smaller farms and firms which have the greatest efforts to make in meeting standards to modernise and increase efficiency this is a major handicap. 
Fr de mindre jordbruksfretag som har svrast att uppfylla normerna, modernisera verksamheten och ka effektiviteten r detta ett stort handikapp.
Based on the 13 farms visited on the spot by the Court in the four countries, the auditors found that the farmers generally prefinanced the project and financed their own contribution from their own resources, which other, poorer, farmers were unable to do. 
Revisionsrtten beskte 143 jordbruk p plats i fyra lnder. Revisorerna konstaterade att jordbrukarna i allmnhet frfinansierade projekten och finansierade sitt eget bidrag med egna medel, vilket andra, fattigare jordbrukare inte kunde gra.
This was particularly the case in Lithuania, where this was a key element which has led to all the farmer beneficiaries visited being granted aid for more than one project. 
Detta var srskilt fallet i Litauen dr detta var en nyckelfaktor som ledde till att samtliga jordbrukare som besktes fick std fr mer n ett projekt.
ACTION REQUIRED BY THE COMMISSION because insufficient rules and checks result in expenditure on general costs being misspent 98. 
KOMMISSIONEN MSTE VIDTA TGRDER P F LJANDE OMRDEN Otillrckliga bestmmelser och kontroller leder till att medlen som r avsedda fr allmnna kostnader anvnds fel 98.
Sapard rules allow that general costs of up to 12 % of total eligible costs may be charged to the project (1). 
Enligt Sapardbestmmelserna fr ett projekts allmnna kostnader uppg till maximalt 12 % av de totala stdberttigande utgifterna (1).
These costs can be architectsŐ, engineersŐ and consultantsŐ fees, legal fees, feasibility studies and acquisition of patents and licences for preparing and implementing a project. 
Dessa kan utgras av arkitekt-, ingenjrs-och kon-sultarvoden, kostnader fr genomfrandestudier samt frvrv av patent och licenser fr att bereda och genomfra ett projekt.
The highest amounts were found in Bulgaria and in Lithuania, where the relevant amount paid by the EU up to the end of 2003 is estimated by the Court to be 700 000 euro. 
De strsta beloppen upptcktes i Bulgarien och Litauen dr revisionsrtten uppskattade att 700 000 euro av gemenskapsmedel hade betalats ut fram till utgngen av 2003.
The difference in the amounts charged between the countries should alone have led the Commission to examine this matter. 
Skillnaderna mellan beloppen i de olika lnderna borde ha rckt fr att kommissionen skulle underska saken.
The risk related to these costs is high, in particular for consultancy costs for the preparation of business plans, because there is no direct relationship between the cost of the project (equipment etc.) and preparing a business plan, whether it relates to a small or large investment. 
Risken med dessa kostnader r hg, srskilt nr det gller konsultkostnader i samband med att verksamhetsplanerna utarbetas eftersom det inte finns ngon direkt koppling mellan kostnaden fr projektet (utrustning m.m.) och utarbetandet av en verksamhetsplan vare sig det gller en liten eller stor investering.
Basing the reimbursement on a percentage of the project does not ensure economy. 
Att grunda terbetalningen p ett procenttal av projektets totala kostnad r ingen garanti fr ekonomi.
The risk is further increased because the rules allow that this expenditure is (1) Bulgaria reduced the general costs for the preparation of business plans to 5 %, and Romania in certain cases (for projects which do not include construction and for two measures only) to 3 % or 5 % depending on the measure. paid in cash. 
Risken kar ytterligare d (1) Bulgarien snkte de allmnna kostnaderna fr utarbetandet av verksamhetsplaner till 5 % och Rumnien i vissa fall (fr projekt som inte gllde byggnadsprojekt och endast fr tv tgrder) till 3 % eller 5 % beroende p tgrd. bestmmelserna tillter att utgiften betalas kontant.
The CourtŐs audit found that, despite this risk, there were insufficient checks for these costs. 
Vid revisionsrttens granskning visade det sig att det inte gjordes tillrckliga kontroller av kostnaderna trots denna risk.
There was typically no justification or explanation for the amounts charged, and no checks were made that the costs were in relation to the services provided or indeed that the services were provided in the first place. 
Oftast gavs det ingen motivering eller frklaring till de fakturerade beloppen och man kontrollerade inte att kostnaderna motsvarade de tillhandahllna tjnsterna och inte heller att tjnsterna hade tillhandahllits verhuvudtaget.
It was merely ascertained that the maximum laid down was not exceeded and that appropriate supporting documentation (invoice and proof of payment) was present. 
Man sg endast till att taket inte verskreds och att det fanns korrekta verifierande underlag (faktura och bevis p betalning).
Thus, the Bulgarian Sapard Agency reported to the Monitoring Committee in 2003 that: Ôthere were cases of beneficiaries presenting counterfeit invoices from contractors, especially for consultancy servicesŐ. 
Sapardorganet i Bulgarien rapporterade drfr till vervakningskommittn 2003 att Ódet fanns fall dr stdmottagarna presenterade falska fakturor som utfrdats av avtalsparten, srskilt nr det gllde konsulttjnsterÓ.
The Court believes that the 12 % limit is far too generous without further explanation by the beneficiary of why a fixed maximum amount for a business plan should be set, and that beneficiaries should be actively encouraged to use free or cheaper services provided by the agricultural advisory services in their own countries, which had been developed using Phare funding. 
Revisionsrtten anser att grnsen p 12 % r alldeles fr geners om stdmottagaren inte r skyldig att motivera kostnaderna och anser att det borde finnas ett maximibelopp fr en verksamhetsplan och att stdmottagarna aktivt skall uppmanas att anvnda kostnadsfria eller billigare tjnster som tillhandahlls av de jordbrukskonsultbyrer som upprttats med hjlp av Pharemedel i deras egna lnder.
The Court identified problems in several of the projects reviewed. 
Revisionsrtten upptckte problem i flera av de granskade projekten.
For instance, there were cases where beneficiaries applied for a second project, for which they again included the costs of a business plan, despite the fact that the second plan was almost identical to the first. 
Till exempel fanns det fall dr stdmottagarna anskte om std till ett andra projekt och terigen fakturerade kostnaderna fr en verksamhetsplan trots att den andra planen var s gott som identisk med den frsta.
There were even cases where the second project was a simple extension of the original project, and where the costs of the business plan exceeded those charged to the first project. 
Ibland var till och med det andra projektet bara en frlngning av det ursprungliga projektet, men trots detta blev kostnaderna fr verksamhetsplanen hgre n de som fakturerats fr den frsta planen.
In all cases the invoiced amount was paid without analysis by the Sapard Agencies. 
I samtliga fall betalade Sapardorganen det fakturerade beloppet utan att nrmare underska saken.
In one example, the general costs for preparation of the business plan (15 400 euro) were paid to a consulting company which was owned by the wife of the manager of the company that had received Sapard aid. 
I ett av de fall som granskades betalades de allmnna kostnaderna fr verksamhetsplanen (15 400 euro) ut till ett konsultfretag som gdes av frun till ledaren fr det fretag som hade tagit emot Sapardstd.
The payment order was signed by her husband. 
Betalningsordern undertecknades av hennes man.
When the Court visited the project on the spot, the beneficiary could not demonstrate that the amount paid was justified by the services provided. 
Nr revisionsrtten beskte projektet p plats kunde stdmottagaren inte visa att det utbetalade beloppet motsvarade de tjnster som hade tillhandahllits.
In addition, the applicable procurement rules (see paragraph 108) were not applied. 
Dessutom tillmpades inte de gllande bestmmelserna fr upphandling (se punkt 108).
The costs had been accepted and paid in full by the Bulgarian Sapard Agency. 
Alla kostnader hade godknts och betalats ut i sin helhet av det bulgariska Sapardorganet.
Despite the cases identified by the Court, the Commission has not thought it necessary to change the rules. 
Trots de fall som revisionsrtten upptckte har inte kommissionen ansett det ndvndigt att ndra bestmmelserna.
It has not addressed this aspect either in its ex ante audits or in its follow-up audits, and the weaknesses identified were not detected by the Bulgarian or the CommissionŐs audits (2). 
Kommissionen har inte tgrdat detta problem vare sig i samband med sina frhands-eller uppfljningskontroller, och de brister som konstaterats upptcktes varken vid Bulgariens eller kommissionens kontroller (2).
The examples demonstrate that the Sapard rules and checks do not prevent the acceptance and payment of overstated invoices. 
Dessa exempel visar att Sapardbestmmelserna och kontrollerna inte kan frhindra att fakturor med fr hga belopp godknns och betalas.
(2) Since the expenditure was paid in 2002, the Commission had already carried out its clearance of account audit. 
(2) Eftersom utgifterna betalades under 2002 hade kommissionen redan gjort sin kontroll i samband med avslutandet av rkenskaperna.
C 295/16 EN Official Journal of the European Union 30.11.2004 and there is a lack of assurance that money is well spent under private procurement rules 104. 
C 295/16 SV Europeiska unionens officiella tidning 30.11.2004 Det saknas garantier fr att pengarna anvnds vl enligt bestmmelserna fr privat upphandling 104.
Around 60 % of the Sapard funds are used following a private procurement procedure. 
Cirka 60 % av Sapardmedlen utnyttjas inom ramen fr privata kontrakt.
Apart from the general rule of respect of the principles of sound financial management, the applicable rules are simple. 
Frutom den allmnna regeln att iaktta principerna fr en sund frvaltning r de tillmpliga bestmmelserna enkla.
They require a beneficiary to obtain at least three quotations for the costs of any services, supplies and works costing more than 10 000 euros. 
Enligt dem skall stdmottagaren begra in minst tre anbud fr alla tjnster, varor och arbeten som kostar mer n 10 000 euro.
The same rules apply also to large projects, which may be up to 5 million euro in the case of investments in processing plants. 
Samma bestmmelser gller ven fr storskaliga projekt dr budgeten kan uppg till 5 miljoner euro nr det gller investeringar i frdlingsfretag.
The Court found that, despite the large amounts involved, insufficient checks were made. 
Revisionsrtten upptckte att trots de hga beloppen var kontrollerna otillrckliga.
There were no checks on whether the offers were comparable, and whether the best offer was selected. 
Det gjordes inga kontroller av om anbuden var jmfrbara och om det bsta anbudet valdes ut.
Except in Bulgaria, where initial steps were being undertaken, there were no comparisons with reference prices, which would allow Sapard assistance to be limited if unjustified costs were claimed. 
Det gjordes inga jmfrelser med referenspriser, vilket hade kunnat begrnsa Sapardstdet om stdmottagare anskte om ersttning fr omotiverade kostnader, frutom i Bulgarien dr man just hade brjat arbeta p det sttet.
The CourtŐs analysis of the offers presented for 34 projects showed that in the majority of the cases the three offers were not comparable and therefore of little or no value (1). 
Revisionsrttens analys av de anbud som presenterades fr 34 projekt visade att i de flesta fall var de tre anbuden inte jmfrbara och hade drfr ringa eller inget vrde (1).
Beneficiaries are not required to specify in writing the details of the planned investment. 
Stdmottagarna r inte skyldiga att skriftligen specificera detaljerna om/kring den planerade investeringen.
Consequently, offers were generally received which were for different equipment specifications, or without such specifications at all, and there were large price differences. 
Som en fljd av detta gllde anbuden i regel utrustningar med olika specifikationer eller s fanns det inga specifikationer alls, och skillnaderna i pris var stora.
In addition, the offers did not always contain the information on the main determining factors which caused the beneficiary to select an offer. 
Dessutom framgick det inte alltid av anbuden vad det var fr avgrande faktorer som hade lett till att stdmottagaren valde ett visst anbud.
In cases where the offers were comparable, the cheapest offer was not always selected and no explanation or justification was provided. 
I de fall dr anbuden var jmfrbara var det inte alltid det billigaste anbudet som valdes ut, och det gavs ingen frklaring eller motivering till detta.
It was impossible in most cases to analyse whether the best offer was accepted and thereby to ensure sound financial management, in particular of economy and cost-effectiveness. 
I de flesta fall var det omjligt att avgra om det anbud som godkndes var det bsta och drfr gick det inte att garantera en sund ekonomisk frvaltning, srskilt i frga om ekonomi och kostnadseffektivitet.
Around half of the beneficiaries encountered by the Court confirmed that the three-offer procedure was meaningless because they knew in advance which equipment they intended to buy. 
Ungefr hlften av de stdmottagare som revisionsrtten trffade bekrftade att frfarandet med de tre anbuden var meningslst eftersom de redan p frhand visste vilken utrustning de tnkte kpa.
The other two offers were obtained purely to fulfil the requirement. 
De tv andra anbuden begrde de in enbart fr att uppfylla kravet.
For example, for a Sapard project to buy a tractor in Poland, the beneficiary had already decided which tractor she wanted to buy and from whom. 
Till exempel fr ett Sapardprojekt som gllde ett traktorkp i Polen hade stdmottagaren redan bestmt vilken traktor hon ville kpa och ocks av vem.
In order to fulfil the three-offer requirement, she obtained two further identical offers (2) which purported to be from different sales points of another company. 
Fr att uppfylla kravet p tre anbud begrde hon in ytterligare tv identiska anbud (2) som pstods komma frn ett annat fretags olika fr-sljningsstllen.
However, she had not considered buying from them, even though they were slightly cheaper, as they would not be able to provide after-sales service in the future. 
Men hon hade inte fr avsikt att kpa sin traktor dr, ven om de var ngot billigare, eftersom de inte kunde ge ngon service efter kpet.
(1) In the sample of projects reviewed by the Court, private procurement rules were applied to 34 projects. In 23 cases the offers were found to be not comparable. 
(1) I det urval av projekt som granskades av revisionsrtten tillmpades bestmmelser fr privat upphandling p 34 projekt, och i 23 fall visade det sig att anbuden inte var jmfrbara.
(2) In the same handwriting and written with a purple pen. 
(2) Med samma handstil och skrivet med en lila penna.
In Bulgaria the procedure was not applied in respect of general costs, whereas in other countries it was. 
I Bulgarien uppfylldes inte detta villkor nr det gllde de allmnna kostnaderna, medan detta var fallet i andra lnder.
In Poland, several cases were found where one investment was broken down into several items each below 10 000 euro, thus avoiding the procedure. 
I Polen upptcktes flera fall dr en investering hade frdelats p flera olika poster under 10 000 euro vilket gjorde att man kunde kring detta frfarande.
In other cases several different items each larger than 10 000 euro were combined in single offers. 
I andra fall gllde ett enda anbud flera olika varor som var och en fr sig var vrd mer n 10 000 euro.
The weaknesses identified by the Court were not detected by the CommissionŐs audits nor by its management information system. 
De brister som revisionsrtten identifierade upptcktes inte vid kommissionens kontroller och inte heller av dess system fr frvaltningsinformation.
The examples demonstrate that the Sapard rules and checks do not prevent the acceptance and payment of overstated invoices. 
Exemplen ovan visar att Sapardbestmmelserna och kontrollerna inte kan frhindra att fakturor med fr hga belopp godknns och betalas.
CONCLUSIONS AND RECOMMENDATIONS 110. 
SLUTSATSER OCH REKOMMENDATIONER 110.
The Commission did not use the time available, before the adoption of the Sapard Regulation by the Council, to prepare for detailed implementation principles and rules. 
Kommissionen utnyttjade inte den tid som fanns tillgnglig innan rdet antog Sapardfrordningen till att utarbeta detaljerade principer och bestmmelser fr genomfrandet av programmet.
After their adoption, in November 2000, the start of Sapard depended on the time needed by the countries to set up the systems. 
Efter det att de detaljerade principerna och bestmmelserna fr genomfrandet hade antagits i november 2000 berodde pbrjandet av Sapard p hur lng tid lnderna behvde fr att inrtta systemen.
The Commission and the Sapard countries did not analyse why some countries were quick and why for others it took longer. 
Kommissionen och Sapardlnderna tog inte reda p varfr vissa lnder var snabba och varfr det tog lngre tid fr andra.
Heavy administrative procedures in the countries concerned, stricter than required by the Sapard rules, have hampered an efficient and effective implementation of the programme. 
De administrativa frfarandena i de berrda lnderna var mer tungrodda och striktare n vad som krvs enligt Sapardbestmmelserna och detta har frhindrat ett effektivt och ndamlsenligt genomfrande av programmet.
Ń The Commission should, for new expenditure programmes, use the time available before adoption of the legal basis by the legislative body to work out the detailed implementation procedures. 
Ń Kommissionen br, nr det gller nya utgiftsprogram, utnyttja den tid som finns tillgnglig innan den rttsliga grunden antas av det lagstiftande organet till att utarbeta detaljerade bestmmelser fr genomfrandet.
Ń The Commission should analyse the lessons learned from new programmes, in particular, in the case of Sapard, the setting up of decentralised systems, in order to be prepared for similar exercises in the future. 
Ń Kommissionen br analysera de erfarenheter som den har ftt av de nya programmen och, nr det gller Sapard, srskilt inrttandet av decentraliserade system s att den r frberedd p liknande uppgifter i framtiden.
The CommissionŐs application of a system of decentralised management has meant that it has not actively identified implementation problems, provided advice on addressing them nor monitored results. 
Genom att kommissionen tillmpade ett system fr decentraliserad frvaltning identifierade den inte aktivt de problem som uppstod vid genomfrandet, kom inte med ngra rd om hur man skulle komma till rtta med dem och fljde inte heller upp resultaten.
Moreover, staff resources were limited. 
Dessutom var personalresurserna begrnsade.
Due to this, best practices were not applied in all countries, and practices which were counter-productive were not prevented, all of which hampered a quicker yet secure implementation of Sapard. 
Detta gjorde att man inte tillmpade de bsta metoderna i alla lnder, och rutiner som var kontraproduktiva kunde inte undvikas, vilket frhindrade ett snabbare men nd skert genomfrande av Sapard.
30.11.2004 EN Official Journal of the European Union C 295/17 Ń Even in the case of decentralised management, the Commission should ensure that best practices are implemented in all beneficiary countries, and that sufficient resources are allocated to this task. 
30.11.2004 SV Europeiska unionens officiella tidning C 295/17 Ń Ocks nr frvaltningen r decentraliserad br kommissionen frskra sig om att de bsta metoderna tillmpas i alla mottagarlnder och att det avstts tillrckligt med resurser till detta.