natgillin/translations-raw huggingface dataset:
The FoundationŐs accounts include a provision for this amount. Year 2013 2014 2014 Status of corrective action (Completed/Ongoing/Outstanding/N/A) Completed N/A Completed 
Det finns en avsttning i institutets rkenskaper fr detta belopp. r 2013 2014 2014 Genomfrande av korrigerande tgrder (Har genomfrts/Pgr/Har inte genomfrts/Ej tillmpligt) Har genomfrts Ej tillmpligt Har genomfrts
EN C 449/192 Official Journal of the European Union 1.12.2016 THE FOUNDATIONŐS REPLY 13. 
SV C 449/192 Europeiska unionens officiella tidning 1.12.2016 INSTITUTETS SVAR 13.
We welcome the analysis on the reasons for the carry-overs due mainly to multiannual projects implemented according to schedule. 
Vi vlkomnar analysen av orsakerna till verfringarna, som frmst beror p flerriga projekt som genomfrts enligt tidsplanen.
C 417/212 Official Journal of the European Union 6.12.2017 REPORT on the annual accounts of the European Foundation for the Improvement of Living and Working Conditions for the financial year 2016, together with the FoundationŐs reply (2017/C 417/34) INTRODUCTION 1. 
SV C 417/212 Europeiska unionens officiella tidning 6.12.2017 RAPPORT om rsredovisningen fr Europeiska institutet fr frbttring av levnads-och arbetsvillkor (Eurofound) fr budgetret 2016, med institutets svar (2017/C 417/34) INLEDNING 1.
The European Foundation for the Improvement of Living and Working Conditions (hereinafter Ôthe FoundationŐ, aka ÔEurofoundŐ), which is located in Dublin, was established by Council Regulation (EEC) No 1365/75 (1). 
Europeiska institutet fr frbttring av levnads-och arbetsvillkor (Eurofound, nedan kallad institutet) ligger i Dublin och inrttades genom rdets frordning (EEG) nr 1365/75 (1).
The Table presents key figures for the Foundation (2). 
Tabellen visar nyckeltal fr institutet (2).
Table Key figures for the Foundation 2016 Budget (million euro) 20,8 Total staff as at 31 December (1) 104 (1) Staff includes officials, temporary and contract staff and seconded national experts. 
Budget (miljoner euro) Personalstyrka totalt den 31 december (1) Tabell Nyckeltal fr institutet 2015 21,2 111 2016 20,8 104 (1) Personalen bestr av tjnstemn, tillflligt anstllda och kontraktsanstllda samt utstationerade nationella experter.
2015 21,2 111 OPINION 4. 
UTTALANDE 4.
We have audited: (a) the accounts of the Foundation which comprise the financial statements (3) and the reports on the implementation of the budget (4) for the financial year ended 31 December 2016; and (b) the legality and regularity of the transactions underlying those accounts; as required by Article 287 of the Treaty on the Functioning of the European Union (TFEU). 
Vi har granskat a) institutets rkenskaper, som bestr av rsredovisningen(3) och rapporterna om budgetgenomfrandet(4) fr det budgetr som slutade den 31 december 2016, b) lagligheten och korrektheten i de transaktioner som ligger till grund fr rkenskaperna, i enlighet med bestmmelserna i artikel 287 i frdraget om Europeiska unionens funktionsstt (EUF-frdraget).
(1) OJ L 139, 30.5.1975, p. 
(1) EUT L 139, 30.5.1975, s.
(2) More information on the FoundationŐs competences and activities is available on its website: www.eurofound.europa.eu (3) The financial statements comprise the balance sheet, the statement of financial performance, the cash-flow statement, the statement of changes in net assets and a summary of significant accounting policies and other explanatory notes. 
(2) Ytterligare information om institutets behrighet och verksamhet finns p dess webbplats: www.eurofound.europa.eu.. (3) rsredovisningen bestr av balans-och resultatrkningen, kassafldesanalysen, sammanstllningen av frndringar i nettotillgngarna och en sammanfattning av de viktigaste redovisningsprinciperna och andra frklarande noter.
EN 6.12.2017 Official Journal of the European Union C 417/213 Reliability of the accounts Opinion on the reliability of the accounts 5. 
SV 6.12.2017 Europeiska unionens officiella tidning C 417/213 Rkenskapernas tillfrlitlighet Uttalande om rkenskapernas tillfrlitlighet 5.
In our opinion, the accounts of the Foundation for the year ended 31 December 2016 present fairly, in all material respects, the financial position of the Foundation at 31 December 2016, the results of its operations, its cash flows, and the changes in net assets for the year then ended, in accordance with its Financial Regulation and with accounting rules adopted by the CommissionŐs accounting officer. 
Vi anser att institutets rkenskaper fr det r som slutade den 31 december 2016 i alla vsentliga avseenden ger en rttvisande bild av dess finansiella stllning per den 31 december 2016, det finansiella resultatet, kassafldena och frndringar i nettotillgngarna fr det budgetr som slutade detta datum i enlighet med dess budgetfrordning och de redovisningsregler som antagits av kommissionens rkenskapsfrare.
In our opinion, payments underlying the accounts for the year ended 31 December 2016 are legal and regular in all material respects. 
Vi anser att de betalningar som ligger till grund fr rkenskaperna fr det r som slutade den 31. december 2016 i alla vsentliga avseenden r lagliga och korrekta.
In accordance with Articles 310 to 325 of the TFEU and the FoundationŐs Financial Regulation, management is responsible for the preparation and presentation of the accounts on the basis of internationally accepted accounting standards for the public sector and for the legality and regularity of the transactions underlying them. 
I enlighet med artiklarna 310Đ325 i EUF-frdraget och institutets budgetfrordning ansvarar ledningen fr att upprtta och lgga fram rkenskaperna p grundval av internationellt vedertagna redovisningsstandarder fr den offentliga sektorn och fr att de underliggande transaktionerna r lagliga och korrekta.
The FoundationŐs management bears the ultimate responsibility for the legality and regularity of the transactions underlying the accounts. 
Institutets ledning har det slutliga ansvaret fr att de transaktioner som ligger till grund fr rkenskaperna r lagliga och korrekta.
Our objectives are to obtain reasonable assurance about whether the accounts of the Foundation are free from material misstatement and the transactions underlying them are legal and regular and to provide, on the basis of our audit, the European Parliament and the Council or other respective discharge authorities with a statement of assurance as to the reliability of the accounts and the legality and regularity of the transactions underlying them. 
Vrt ml r att uppn rimlig skerhet om huruvida institutets rkenskaper innehller vsentliga felaktigheter och huruvida de underliggande transaktionerna r lagliga och korrekta samt att p grundval av revisionen lmna en revisionsfrklaring om rkenskapernas tillfrlitlighet och de underliggande transaktionernas laglighet och korrekthet till Europaparlamentet och rdet eller andra ansvarsfrihetsbeviljande myndigheter.
EN C 417/214 Official Journal of the European Union 6.12.2017 12. 
SV C 417/214 Europeiska unionens officiella tidning 6.12.2017 12.
For revenue, we verify the subsidy received from the Commission and assess the FoundationŐs procedures for collecting fees and other income, if any. 
Nr det gller inkomster granskar vi bidraget frn kommissionen och bedmer institutets frfaranden fr att ta ut avgifter och uppbra eventuella andra intkter.
Advance payments are examined when the recipient of funds provides justification for their proper use and the Foundation accepts the justification by clearing the advance payment, whether in the same year or later. 
Frskott granskas nr mottagarna av medel har lmnat underlag som visar att de anvnts p rtt stt och institutet har godknt underlagen och reglerat frskottsbetalningen, antingen samma r eller senare.
In preparing this report and Statement of Assurance, we considered the audit work of the independent external auditor performed on the FoundationŐs accounts as stipulated in Article 208(4) of the EU Financial Regulation (5). 
Nr vi upprttade denna rapport och revisionsfrklaring beaktade vi det revisionsarbete som den oberoende externa revisorn har utfrt avseende institutets rkenskaper i enlighet med artikel 208.4 i EU:s budgetfrordning (5).
In its Report on the annual accounts for 2014, the Court reported underpayments to staff for the period 2005 to 2014 in relation to the transition to the new EU Staff Regulations in 2005. 
I sin rapport om rsredovisningen fr 2014 rapporterade revisionsrtten att personal hade ftt fr lite betalt under perioden 2005 till 2014 i samband med vergngen till EU:s nya tjnstefreskrifter 2005.
Although the reasons for the underpayments (2014: non-respect of minimum guaranteed salaries; 2015: wrong multiplication factor on salaries) are different, the Court has again found underpayments (43 350 euro) and some overpayments (168 930 euro), affecting 30 active and previous staff members. 
Orsakerna till de fr lga betalningarna varierar (2014: bristande efterlevnad av garanterade lgstalner, 2015: felaktig multiplikationsfaktor fr lner), men revisionsrtten har igen funnit fr lga betalningar (43 350 euro) och ngra fr hga betalningar (168 930 euro) som berr 30 aktiva och tidigare anstllda.
In its audit report dated December 2016, the CommissionŐs Internal Audit Service (IAS) highlighted a need to improve the FoundationŐs management of projects, mainly in relation to governance arrangements, monitoring and reporting. 
I en granskningsrapport frn december 2016 ppekade kommissionens tjnst fr internrevision att institutets frvaltning av projekt behvde frbttras, i synnerhet nr det gllde styrningen, vervakningen och rapporteringen.
The Foundation and the IAS agreed on a plan to take corrective action. 
Institutet och tjnsten fr internrevision har enats om en plan fr korrigerande tgrder.
The level of committed appropriations carried over increased for Title III (operational expenditure) at 2,8 million euro, i.e. 43 % (2015: 2,1 million euro, i.e. 31 %), mainly in relation to projects (studies and pilot schemes) going beyond the year end. 
Andelen gjorda taganden som frdes ver till fljande budgetr kade inom avdelning III (driftsutgifter) till 2,8 miljoner euro eller 43 % (2015: 2,1 miljoner euro eller 31 %), frmst fr projekt (studier och pilotprojekt) som pgick ver rsskiftet.
The Foundation may consider introducing differentiated budget appropriations to better reflect the multi annual nature of operations and unavoidable delays between the signature of contracts, deliveries and payments. 
Institutet br vervga att infra differentierade budgetanslag som bttre speglar verksamhetens flerrighet och den oundvikliga tidsfrdrjningen mellan undertecknandet av kontrakt och leveranser och betalningar.
EN 6.12.2017 Official Journal of the European Union C 417/215 OTHER COMMENT 20. 
SV 6.12.2017 Europeiska unionens officiella tidning C 417/215 VRIGA KOMMENTARER 20.
FOLLOW-UP OF PREVIOUS YEARSŐ COMMENTS 21. 
UPPF LJNING AV TIDIGARE RS KOMMENTARER 21.
C 417/216 Official Journal of the European Union 6.12.2017 EN ANNEX Follow-up of previous yearsŐ comments Court's comment The level of committed appropriations carried over to 2016 was high for Title III (operational expenditure) at 2 135 164 euro, i.e. 31,2 % (2014: 3 814 156 euro, i.e. 53,7 %), mainly in relation to multi-annual projects implemented according to schedule. Year 2015 Status of corrective action (Completed/Ongoing/Outstanding/N/A) N/A 
C 417/216 Europeiska unionens officiella tidning 6.12.2017 SV BILAGA Uppfljning av tidigare rs kommentarer Revisionsrttens kommentarer En stor andel gjorda taganden frdes ver till 2016 inom avdelning III (driftsutgifter) Đ 2 135 164 euro eller 31,2 % (2014: 3814156 euro eller 53,7%), frmst fr flerriga projekt som genomfrdes enligt tidsplanen. r 2015 Genomfrande av korrigerande tgrder (Har genomfrts/Pgr/Har inte genomfrts/e.t.) e.t.
EN 6.12.2017 Official Journal of the European Union C 417/217 THE FOUNDATIONŐS REPLY 17. 
SV 6.12.2017 Europeiska unionens officiella tidning C 417/217 INSTITUTETS SVAR 17.
A comprehensive internal audit of the payroll function took place in April 2017. 
En omfattande internrevision av institutets lneutbetalningsfunktion genomfrdes i april 2017.
Eurofound is currently awaiting the final report and due regard will be given to any recommendations made. 
Eurofound vntar fr nrvarande p den slutliga rapporten, och eventuella rekommendationer kommer att noteras med vederbrlig hnsyn.
Following previous yearsŐ practice with the IAS, Eurofound will implement the agreed action plan in close cooperation and communication with the IAS. 
I likhet med tidigare r kommer vi att genomfra den verenskomna handlingsplanen i nra samarbete och under tt kommunikation med kommissionens tjnst fr internrevision.
As in previous years and with the agreement of the Court, Eurofound distinguishes between planned and unplanned carry-overs. 
I samfrstnd med revisionsrtten gr vi liksom tidigare r tskillnad mellan planerade och oplanerade verfringar.
In 2016 the Agency had planned carry-overs of 3,0 million euro (as communicated to the Court) while the actual carry-overs amounted only to 2,8 million euro. 
Vra planerade verfringar fr 2016 motsvarade 3,0 miljoner euro (som vi rapporterade till revisionsrtten), men dessa verfringar uppgick i sjlva verket endast till 2,8 miljoner euro.
The lower-than-planned figure was achieved due to timely project delivery, prompt payments to the contractors in combination with budget reductions in Title III required to balance a shortfall in Title I. While Eurofound still considers the distinction between planned and unplanned carry-overs as useful to better reflect the multi-annual nature of operations, the Foundation is carefully considering introducing differentiated budget appropriations. 
Att detta belopp blev lgre n planerat berodde p att vi lyckades leverera projekt i tid och snabba p betalningar till uppdragstagare samtidigt som vi minskade budgeten fr avdelning III fr att kompensera fr ett underskott inom avdelning I. Vi ser en nytta i att gra tskillnad mellan planerade och oplanerade verfringar fr att bttre spegla verksamhetens flerrighet, men vi vervger samtidigt noggrant alternativet att infra differentierade budgetanslag.
C 319/42 EN Official Journal of the European Union 30.12.2003 REPORT on the financial statements of Eurojust for the financial year 2002, together with EurojustŐs replies (2003/C 319/07) CONTENTS THE COURTŐS OPINION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
C 319/42 SV Europeiska unionens officiella tidning 30.12.2003 RAPPORT om rsredovisningen fr Eurojust fr budgetret 2002 samt Eurojusts svar (2003/C 319/07) INNEHLLSF RTECKNING REVISIONSRTTENSUTTALANDE ..............................................
1-6 43 Tables 1 to 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
1Đ6 43 Tabell 1Đ3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
44 EurojustŐsreplies ....................................................................... 
44 Eurojustssvar .......................................................................... 46 Punkt Sida
30.12.2003 EN Official Journal of the European Union C 319/43 THE COURTŐS OPINION 1. 
30.12.2003 SV Europeiska unionens officiella tidning C 319/43 REVISIONSRTTENS UTTALANDE 1.
This report is addressed to the European Parliament and to the Council in accordance with Article 36 of Council Decision 2002/187/JHI (1). 
Denna rapport riktas till Europaparlamentet och rdet i enlighet med artikel 36 i rdets beslut nr 2002/187/RIF (1).
The Court has examined the financial statements of Eurojust for its first financial year, which ended on 31 December 2002. 
Revisionsrtten har granskat Eurojusts rsredovisning fr dess frsta budgetr som slutade den 31 december 2002.
In accordance with Article 36 of Council Decision 2002/187/JHI of 28 February 2002, the budget was implemented on the responsibility of EurojustŐs Administrative Director. 
I enlighet med artikel36 i rdets beslut nr2002/187/RIF av den 28 februari 2002, har Eurojusts budget genomfrts under den administrative direktrens ansvar.
This responsibility includes the drawing-up and presentation of the financial statements (2), in accordance with the internal financial provisions set out in Article 37 of the Council Decision. 
I detta ansvar ingr att upprtta och lgga fram rsredovisningen (2) i enlighet med de interna finansiella bestmmelserna som antagits enligt artikel 37 i rdets beslut.
The Court of Auditors is required pursuant to Article 248 of the Treaty establishing the European Community to audit those accounts. 
Enligt artikel 248 i Frdraget om upprttandet av Europeiska gemenskapen skall revisionsrtten granska dessa rkenskaper.
By means of this audit the Court obtained a reasonable basis for the opinion expressed below. 
Denna granskning har gett revisionsrtten en tillrcklig grund fr uttalandet nedan.
This examination has enabled the Court to obtain reasonable assurance that the annual accounts for the financial year ended 31 December 2002 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 budgetret som slutade den 31 december 2002 r tillfrlitliga och att de underliggande transaktionerna som helhet r lagliga och korrekta.
Eurojust, which became operational at the end of 2002, was set up pursuant to Council Decision 2002/187/JHI in order to step up the fight against serious organised crime. 
Eurojust, som brjade sin verksamhet i slutet av 2002, inrttades som unionsorgan genom rdets beslut nr 2002/187/ RIF fr att frstrka kampen mot grov organiserad brottslighet.
Its objective is to improve the coordination of investigations and prosecutions covering the territory of more than one Member State of the Union, as well as that of non-member countries. 
Dess ml r att frbttra samordningen av utredningar och tal som omfattar flera medlemsstaters territorium samt ven tredje land.
Eurojust is financed from the general budget of the European Union, except as regards the salaries and emoluments of the national members and their assistants, which are borne by their Member State of origin. 
Eurojust finansieras genom Europeiska unionens allmnna budget med undantag fr lner och ersttningar till nationella medlemmar och deras assistenter, vilka betalas av de medlemsstater de kommer ifrn.
The revenue and expenditure account and balance sheet published by Eurojust for the financial year 2002 are presented in summary form in Tables 2 and 3. This report was adopted by the Court of Auditors in Luxembourg at its meeting of 15 and 16 October 2003. For the Court of Auditors Juan Manuel FABRA VALLS President (1) Decision of 28 February 2002 setting up Eurojust (OJ L 63, 6.3.2002, p. 
Budgetgenomfrandet fr budgetret 2002 visas i tabell 1 och den inkomst-och utgiftsredovisning och balansrkning som Eurojust har offentliggjort fr budgetret 2002 terges i sammanfattning i tabellerna 2 och 3. dess sammantrde i Luxemburg den 15 och 16 oktober Fr revisionsrtten Juan Manuel FABRA VALLS Ordfrande (1) Beslut av den 28 februari 2002 om inrttandet av Eurojust (EGT L 63, 6.3.2002, s.
1). (2) As required pursuant to Article 36(1), the final accounts for all the revenue and expenditure for the financial year 2002 were drawn up on 9 September 2003 and forwarded to the Parliament, the Commission and the Court of Auditors. 
(2) Som freskrivs i artikel 36.1 upprttades de slutliga rkenskaperna fr samtliga inkomster och utgifter fr budgetret 2002 den 9 september 2003 och de verlmnades drefter till Europaparlamentet, kommissionen och revisionsrtten.
The Court received them on 10 September 2003. 
Revisionsrtten mottog rkenskaperna den 10 september 2003.
A summarised version of these financial statements is published in the tables annexed to this report. 
En sammanfattning av rsredovisningen finns i de tabeller som bifogas denna rapport.
C 319/44 EN Official Journal of the European Union 30.12.2003 Table 1 Eurojust Ń Implementation of the budget for the financial year 2002 Revenue Revenue entered in the final budget for the financial year Expenditure Appropriations in (EUR million) cancelled 0,0 0,2 0,3 0,7 0,1 0,3 0,4 1,2 Revenue received the final budget carried over Origin of revenue Community subsidies Other subsidies Other revenue Source: Data compiled by Eurojust. 
C 319/44 SV Europeiska unionens officiella tidning 30.12.2003 Inkomster Inkomster i den Faktiska Tabell 1 Eurojust Đ Budgetgenomfrande fr budgetret 2002 Utgifter Anslag i den slutliga budgeten (miljoner euro) frfallna Inkomsternas ursprung Gemenskapsbidrag vriga bidrag vriga inkomster Totalt slutliga inkomster budgeten fr Utgiftsfrdelning budgetret 2,8 1,5 Ń Ń budgeten taganden betalda verfrda Ń Ń 2,8 1,5 Avdelning I Personal 0,4 0,2 0,2 0,0 0,2 Avdelning II Administration 1,8 1,1 0,8 0,3 0,7 Avdelning III Drift 0,6 0,3 0,2 0,1 0,3 Totalt 2,8 1,6 1,2 Klla: Uppgifter frn Eurojust.
These tables summarise the data supplied by Eurojust in its own financial statements. 
Dessa tabeller redogr i sammanfattning fr de uppgifter som Eurojust lagt fram i sin rsredovisning.
Allocation of expenditure entered committed paid 2,8 1,5 Ń Ń Title I Staff 0,4 0,2 0,2 Title II Administration 1,8 1,1 0,8 Title III Operational activities 0,6 0,3 0,2 Ń Ń Total 2,8 1,5 Total 2,8 1,6 1,2 Table 2 Eurojust Ń Revenue and expenditure account for the financial year 2002 Total revenue (a) (EUR 1 000) Revenue Commission subsidies Expenditure Staff Ń Title I of the budget Payments Appropriations carried over Administration Ń Title II of the budget Payments Appropriations carried over Operational activities Ń Title III of the budget Payments Appropriations carried over Outturn for the financial year (c = a Đ b) (1) Total expenditure (b) 2002 1 478 1 478 205 42 793 268 213 37 1 558 -80 (1) Calculated as specified in Article 15 of Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 (OJ L 130, 31.5.2000, p. 8). 
0,4 1,2 Tabell 2 Eurojust Đ Inkomst-och utgiftsredovisning fr budgetret 2002 Totalt inkomster (a) (1 000 euro) Inkomster Bidrag frn kommissionen Utgifter Personal Đ avdelning I i budgeten Betalningar verfrda anslag Administration Đ avdelning II i budgeten Betalningar verfrda anslag Drift Đ avdelning III i budgeten Betalningar verfrda anslag Budgetrets saldo (c = a-b) (1) Totalt utgifter (b) 2002 1 478 1 478 205 42 793 268 213 37 1 558 -80 (1) Berkning enligt principerna i artikel 15 i rdets frordning (EG, Euratom) nr 1150/2000 av den 22 maj 2000 (EGT L 130, 31.5.2000, s.
Source: Data compiled by Eurojust. 
Klla: Uppgifter frn Eurojust.