natgillin/translations-raw huggingface dataset:
In the meantime heavy decentralisation, combined with a sectoral approach that has been well coordinated among the fund providers, has made it possible for the Ministry of Health to improve the quality of its financial management alongside the more general reforms. 
Under tiden har en omfattande decentralisering samt sektorsvisa arbetsmetoder, som samordnats vl mellan bidragsgivarna, gjort det mjligt fr Hlsovrdsministeriet att frbttra den finansiella frvaltningens kvalitet vid sidan av helhetsreformerna.
A restructuring of the national audit institution (800 auditors) was undertaken in 2000. 
Omstruktureringen av den hgre revisionsmyndigheten (800 revisorer) gjordes 2000.
The consolidated national accounts for the 1998 financial year have been audited and the consolidated national accounts for 1999 have been prepared. In 2000 the Parliament reported on the implementation of the 1996 and 1997 budgets and severely criticised the handling of expenditure. 
Statens konsoliderade rkenskaper reviderades fr budgetret 1998 och frbereddes fr budgetret 1999. r 2000 rapporterade parlamentet om genomfrandet av budgetarna fr ren 1996 och 1997 och riktade hrd kritik mot genomfrandet av utgifterna.
In Mozambique, a strategy for reforming the management of public expenditure was drawn up in 1997. In 2000 the first quarterly reports on the implementation of the budget were prepared by the Government, as were the annual accounts (the first since 1975) for the financial year 1998. 
I Moambique utarbetades 1997 en strategi fr att reformera frvaltningen av de offentliga utgifterna. r 2000 lade regeringen fram de frsta kvartalsrapporterna om budgetgenomfrandet samt rsrkenskaperna (de frsta sedan 1975) fr budgetret 1998.
The audit of these accounts was Delegated to the Administrative Court (which reported to Parliament in 2000 on the 1998 accounts). 
Granskningen av dem ligger den administrativa domstolen (som rapporterade till parlamentet r 2000 om 1998 rs rkenskaper).
This court is also responsible for ex ante financial control of expenditure, but the effectiveness of the latter was limited. 
Denna ansvarar ocks fr den finansiella frhandskontrollen av utgifterna, vilken visat sig ha begrnsad effektivitet.
Not until 1999, as an aid to its examination of new loan applications, did the World Bank begin to evaluate beneficiary countriesŐ ability to account for the implementation of their national budgets (1). 
Vrldsbanken brjade frst 1999, med std av analysen av sina nya ln, att bedma mottagarlndernas frmga att rapportera om genomfrandet av sina offentliga budgetar (1).
Other bilateral donors have recently begun to audit public finances and the governments of the ACP States themselves are placing more importance on the reform of public finances. 
Andra bilaterala bidragsgivare har nyligen brjat revidera de offentliga finanserna och regeringarna i AVS-lnderna fster sjlva allt strre vikt vid reformeringen av sina offentliga finanser.
The Commission has begun to appraise the overall management of public (1) Country financial accountability assessment. 
Den bedmning som kommissionen brjat gra av frvaltningen (1) ÓCountry Financial Accountability AssessmentÓ.
C 257/14 EN Official Journal of the European Communities 14.9.2001 finance in ACP States, but since the appraisal is derived from the CommissionŐs own audit results, it does not cover all beneficiary countries. 
C 257/14 SV Europeiska gemenskapernas officiella tidning 14.9.2001 av AVS-lndernas offentliga finanser som helhet omfattar inte alla mottagarlnder, eftersom den r en fljd av revisionsresultaten.
At the beginning of 2001, as a consequence of the recent awareness of the significance of this omission, reinforced by the results of audits carried out on the CommissionŐs initiative, the latter, with the World Bank, began to consider introducing an enhanced form of cooperation, with joint objectives and pooled financial resources (1), and coordinating it with the work of all the parties concerned. 
Sedan kommissionen nyligen blivit medveten om denna brists betydelse och sett resultaten frn de granskningar som den tagit initiativet till, har den tillsammans med Vrldsbanken frn brjan av 2001 brjat planera ett frstrkt samarbete med gemensamma ml och gemensamma finansiella medel (1), som skall samordnas med alla andra berrda parters insatser.
Volume of expenditure in social sectors 45. 
Utgiftsvolymen i de sociala sektorerna 45.
In three of the eight countries examined (Benin, Burkina Faso and Ghana), the impact of support on the social budgets situation was carefully monitored and documented by the Delegations. 
I tre av de tta lnder som granskats (Benin, Burkina Faso och Ghana), har stdets effekter p situationen fr de sociala budgetarna fljts upp och dokumenterats noggrant av delegationen.
It is difficult to establish a chain of causality between increased expenditure in social sectors and EDF aid, but some examples illustrate the positive role of the Delegations in respecting budget implementation objectives in Benin and Ghana. 
Det r svrt att etablera ett orsakssamband mellan kningen av utgifter i de sociala sektorerna och bistndet frn EUF, men det finns exempel som visar att delegationen spelat en positiv roll nr det gller att efterleva mlen fr genomfrandet av budgetarna i Benin och Ghana.
In Burkina Faso the complexity of the monitoring machinery did not ensure that the funds were actually spent during the budget year (seeBox7).Intheothercountriesthelimitationsofthemonitor-ing that had been applied meant that it was not possible to discern any relationship between the support provided and the budget input to the social sectors. 
I Burkina Faso kunde man inte med hjlp av det komplicerade uppfljningssystemet garantera att medlen verkligen frbrukades under budgetret (se ruta 7). I andra lnder har begrnsningar i de gjorda uppfljningarna gjort att ngot samband inte har kunnat bevisas mellan det std som mottagits och budgetinsatserna i de sociala sektorerna.
Box 7 Quantitative monitoring of expenditure by the Delegations 1. 
Ruta 7 Delegationernas kvantitativa vervakning av utgifterna 1.
In Benin, the Delegation drew up a comparison for each budget year between the rate of health sector expenditure and the objectives that appeared in the financing Agreements. 
I Benin gjorde delegationen en jmfrelse fr varje budgetr av genomfrandegraden av utgifterna inom hlsovrdssektorn och mlen i finansieringsverenskommelserna.
The correspondence between the Delegation and the Ministry of Health showed that in 1999 the CommissionŐs determination not to release the counterpart funds until the objectives had been achieved had a decisive effect on the GovernmentŐs respect for its undertakings. 2. 
Korrespondensen mellan delegationen och Hlsovrdsministeriet visar att 1999 var kommissionens beslutsamhet att endast frigra motpartsmedel om mlen uppntts avgrande fr regeringens fullgrande av sina taganden. 2.
In Ghana, the Delegation intervened actively in 1999 in order to speed up the release of budget appropriations in favour of social ministries. 
I Ghana spelade delegationen en aktiv roll 1999 fr att pskynda tillhandahllandet av budgetanslag till frmn fr ministerierna i de sociala sektorerna.
In Burkina Faso, despite an overall increase in the budgets allocated to social sectors, the complex system of adding amending clauses to the Protocols of Agreement masked the take-up problems, as well as the delays in implementing budgets. 
I Burkina Faso dolde det komplicerade systemet med tillgg till avtalsprotokollen absorptionssvrigheterna och frseningarna med genomfrandet av budgeten, trots en generell kning av budgetarna i de sociala sektorerna.
By failing to compel respect for the budget timetable the system helped to institutionalise an excessive number of derogations to the length of the budget year, in the social sectors in particular, contrary to the principles of sound public financial management. 
I stllet fr att insistera p att tidsschemat fr budgeten skulle hllas bidrog systemet till att etablera verdrivna undantag i de sociala sektorerna vad gller budgetrens lptid, vilket strider mot principerna om sund ekonomisk frvaltning av offentliga finanser.
In order to mop up 2 300 million CFA francs that remained in the accounts under the heading of support for the 1998 budget, the Delegation, in May 1999, proposed using an accounting device which would allocate the residue retrospectively to other 1998 budget headings where implementation had been satisfactory. 
Fr att 2,3 miljarder FCFA som fanns kvar frn stdet till 1998 rs budget skulle absorberas, freslog delegationen i maj 1999 ett bokfringsmssigt knep fr att i efterhand frdela kvarvarande medel till andra budgetrubriker fr budgetret 1998 som genomfrts p ett tillfredsstllande stt.
The headquarters departments, quite rightly, opposed this and in November 1999 the residue was allocated to the 1999 budget. 
De centrala avdelningarna motsatte sig, med rtta, detta tillvgagngsstt och kvarvarande medel avsattes i november 1999 till budgeten fr 1999.
The Delegations usually monitored the mobilisation of budget appropriations through the governmentŐs central accounts, but it was only in 1999 that the Commission began to pay attention to the question of whether these accounts were reliable, when ex post facto audits brought this issue to light in two of the countries examined (Burkina Faso and Mozambique), showing that the accounts overstated the real execution of expenditure in the target sectors. 
Delegationerna fljer oftast upp anvndningen av budgetanslagen utifrn statens centrala rkenskaper, men kommissionen har fram till 1999 inte gett frgan om dessa rkenskapernas tillfrlitlighet s stor uppmrksamhet. D ifrgasattes tillfrlitligheten till fljd av granskningarna i efterhand i tv av de granskade lnderna (Burkina Faso och Moambique), som visade att rkenskaperna verskattade det faktiska genomfrandet av utgifterna i mlsektorerna.
Impact of expenditure on social sectors 47. 
Utgifternas effekter i de sociala sektorerna 47.
Commission monitoring has recently taken account of the objectives of the Financing Agreements that aim to improve social services for the population. 
Kommissionen tog vid sin vervakning nyligen hnsyn till de ml i finansieringsverenskommelserna som syftar till att frbttra den sociala servicen fr befolkningen.
For example, out of the 23 Financing Agreements examined, only two, signed in 1999 (Benin and Burkina Faso), included conditions relating to the results obtained in the social sectors. 
Av 23 granskade finansieringsverenskommelser innehll endast tv, som slutits 1999 (Benin och Burkina Faso), villkor betrffande uppndda resultat i de sociala sektorerna.
Very few resources were devoted to on-site appraisals of the utility, effectiveness and impact of the expenditure. 
F resurser har gnats t att bedma utgiftens nytta, effektivitet och effekter p fltet.
Under these circumstances the Commission cannot evaluate the impact of the budget support contributed under the seventh and eighth EDFs on the quality of social services. 
Under sdana frhllanden kan kommissionen inte bedma de effekter som budgetstdet frn sjunde och ttonde EUF haft p de sociala tjnsternas kvalitet.
Since 1996 (2) the use of summary management information has been recommended as a way of including measured results in the mechanisms for assessing and controlling expenditure. 
Frn 1996 (2) rekommenderades anvndningen av resultatindikatorer som ett medel fr att integrera resultatmtningen i systemen fr bedmning och granskning av utgifterna.
The pilot experiment that was carried out in Burkina Faso madeitpossibletosteerthepoliticaldialogueawayfrominten-tions and towards results. 
Pilotfr-sket i Burkina Faso gjorde det mjligt att styra den politiska dialogen bort frn avsikterna och istllet fokusera p resultaten.
It also highlighted (3) the main difficulties that have to be overcome in order to permit credible use of summary management information: tight definition, preset levels of achievement, existence and reliability of systems for measuring results and, lastly, agreement between the partners as regards the choice of indicators within the framework of poverty reduction strategy papers (PRSP). 
Fr-sket visade (3) ocks p de huvudsakliga svrigheter som mste vervinnas fr att mjliggra ett trovrdigt genomfrande av resultatindikatorerna, nmligen att definitionen r tillrckligt exakt, att de niver som skall uppns faststlls, att det finns tillfrlitliga system fr att mta resultaten och, slutligen, att parterna r verens om valet av indikatorer inom ramen fr planerna fr bekmpning av fattigdomen.
The problems of regularity and good governance (4) brought to light by the financial audits have a direct impact on the quality of expenditure and the situation of vulnerable and disadvantaged members of society. 
Problemen med korrekthet och god frvaltningsmssig ledning (4) som redovisningsrevisionerna dragit fram i ljuset, har haft direkta effekter p utgifternas kvalitet och situationen fr de delar av befolkningen som r utsatta och mindre gynnade.
The public spending reviews that are carried out in many countries still have too little regard for the quality of expenditure and are usually only carried out intermittently, so that they cannot alleviate the shortcomings of the internal control mechanisms applicable to public finance in beneficiary countries. 
De genomgngar av offentliga utgifter som grs i mnga lnder handlar fortfarande inte s mycket om utgifternas kvalitet och ger i allmnhet rum med oregelbunden intervall och de kan drmed inte verbrygga bristerna i systemen fr intern kontroll av de offentliga finanserna i mottagarlnderna.
(2) Commission working paper on the reformulation of conditions, 3 December1996. (4) Commission internal note of 22 June 2000. () Relevance of and justification for expenditure, reality of the service performed, fair price, absence of favouritism and distortions of competition. 
(2) Kommissionsavdelningarnas arbetsdokument om omformulering av 3 villkor, december 1996. () Internt meddelande inom kommissionens avdelningar av den 22 juni 4 2000. () Utgifternas relevans och deras motivering, att tjnsten faktiskt utfrts, korrekt pris, inget favoriserande eller snedvridande av konkurrensen.
1 ( ) ÔTrust Fund for Public ExpenditureŐ. 
1 ( ) ÓTrust Fund for Public ExpenditureÓ.
14.9.2001 EN Official Journal of the European Communities C 257/15 50. 
14.9.2001 SV Europeiska gemenskapernas officiella tidning C 257/15 50.
The extent of these reforms was such that in several countries they were accompanied by coordinated multilateral initiatives, particularly as part of a global approach. 
P grund av deras omfattning har de i flera lnder fljts av samordnade multilaterala insatser, bl.a. inom ramen fr helhetssatsningar.
The CommissionŐs structural adjustment support programmes have so far not tackled the problem of integrating budget aid into these initiatives (see Box 8). 
Budgetstdets integrering i dessa insatser har nnu knappt pbrjats i kommissionens program fr strukturanpassningsstd (se ruta 8).
Box 8 Multilateral sectoral approaches 1. 
Ruta 8 Multilaterala sektorssatsningar 1.
A multilateral sectoral approach was started in the education sector in Mozambique in 1998. 
I Moambique pbrjades 1998 en multilateral sektorssatsning inom utbildningssektorn.
It would be better if the tasks associated with such participation were clearly defined, so that the number of sectors supported was compatible with the DelegationŐs resources. 2. 
Det r nskvrt att arbetsuppgifterna i samband med denna satsning tydligt definieras, s att antalet sektorer som erhller std r rimligt i frhllande till delegationens personalresurser. 2.
In Ghana, alongside structural adjustment support, the EDF participated with other fund providers in a global sectoral approach in the area of health. 
I Ghana deltar EUF med andra bidragsgivare i en sektorsvis helhetssatsning p hlsoomrdet vid sidan om stdet till strukturanpassning.
Part of it concerned budget aid to a fund monitored and serviced jointly by several fund providers. 
Det rr sig delvis om budgetstd till en fond, som flera bidragsgivare gemensamt bygger upp och vervakar.
The advantages and main features of this approach are very relevant in the context of redirected EDF budget support, especially as regards the management of public finance, result indicators and control procedures. 
Denna satsning har frdelar och srdrag, som i hgsta grad r relevanta fr den nya inriktningen av EUF:s budgetstd, framfr allt fr frvaltningen av offentliga finanser, resultatindikatorer och kontrollmetoder.
In the delicate area of quality of expenditure it has had a real impact on the relevance of the investments. 
Nr det gller den knsliga aspekten Óutgifternas kvalitetÓ har den helt skert haft effekt p investeringarnas relevans.
Redirecting the monitoring and control of budget support 51. 
Ny inriktning av vervakning och kontroll av budgetstden 51.
In the first half of 2000, on the basis of the review and perspectives drawn up by the Commission (1), the Council (2) advocated less-detailed allocation of funds (untargeted, direct budget aid) in the countries whose public finance management was satisfactory and recommended establishing a link between the effects of reforms and disbursements of aid in foreign exchange. 
Under frsta hlften av 2000 fresprkade rdet (1), p grundval av kommissionens dokument om utvrdering och framtidsutsikter (2), en mindre detaljerad frdelning av medel (direkt budgetstd utan mlinriktning) i de lnder som har en tillfredsstllande frvaltning av sina offentliga finanser.
The financing proposals submitted to the EDF Committee in the second half of 2000 for five of the countries examined (Benin, Burkina Faso, Mozambique, Senegal and Zambia) anticipate the progress made in the management of public finances. 
Finansieringsfrslagen som lagts fram fr EUF-kommittn under andra hlften av 2000 fr fem av de granskade lnderna (Benin, Burkina Faso, Moambique, Senegal och Zambia) frutstter att det redan gjorts framsteg vad gller frvaltningen av offentliga medel.
At the end of 2000 the Commission departments expected that, following an audit in Senegal, the implementing arrangements for that country would be modified, because of shortcomings that had been found in the execution of recent programmes. 
Nr det gller Senegal beslutade kommissionens avdelningar i slutet av 2000, efter en granskning, att ndra i genomfrandebestmmelserna p grund av brister som upptckts i genomfrandet av de nya programmen.
(2) Resolution of 18 May 2000 on structural adjustment. 
(1) Resolution av den 18 maj 2000 om strukturanpassning.
These financing proposals gave as justification for abandoning targeted expenditure the absence of cash-flow problems and the sufficiency of the budget implementation (quantitative aspects), rather than the soundness of the public finance management. 
I finansieringsfrslagen motiveras upphrandet med mlinriktningen av utgifterna, med att likviditetsproblemen frsvinner och budgetgenomfrandet blir tillrckligt (kvantitativa aspekter), snarare n med en sund frvaltning av de offentliga finanserna.
Some of the proposals include elements of management quality appraisal, but there is no explanation of what the consequences of the appraisal might be in terms of programme procedures and the release of funds. 
Vissa av frslagen innehller inslag av bedmning av denna fr-valtnings kvalitet, men konsekvenserna av denna bedmning p programmetoderna och anvndningen av medel frklaras inte.
It is difficult to assess whether the conditions for effective use of the performance indicators adopted in the financing proposals might be met in the future (see paragraph 48). 
Det r svrt att bedma om villkoren fr ett effektivt genomfrande av de resultatindikatorer som nmns i finansieringsfrslagen i framtiden kan frenas (se punkt 48).
In the area of sound public finance management, the performance indicators are still primarily quantitative and take too little account of the weaknesses identified by the audits carried out in 1999 and 2000. 
P omrdet fr en sund frvaltning av offentliga utgifter frblir resultatindikatorerna i frsta hand kvantitativa och de tar inte tillrcklig hnsyn till de svagheter som framkom vid granskningarna som gjordes 1999 och 2000.
In the case of Senegal the choice of performance indicators was still under discussion when the Financing Agreement was signed inOctober2000. 
Fr Senegal diskuterades resultatindikatorerna fortfarande d finansieringsverenskommelsen undertecknades i oktober 2000.
The new programmes drawn up in the second half of 2000 comprise several instalments. 
De nya program som handlagts under andra hlften av 2000 innehller flera delar.
In every case the first payment is to be disbursed in the light of IMF macroeconomic evaluations. 
Den frsta delen mste alltid betalas ut i enlighet med Internationella valutafondens makroekonomiska bedmningar.
One instalment, which in the case of Benin represents half of the programme total (but only one third in the case of Burkina Faso, Senegal and Zambia), will be disbursed in varying proportions, depending on the level reached by the performance indicators. 
En enda del, som motsvarar hlften av beloppet fr Benin-programmet, men endast en tredjedel fr Burkina Faso, Senegal och Zambia, kommer att betalas ut i proportion till den niv som resultatindikatorerna uppntt.
In addition to a general review (for which the outlines still have to be defined), the new programmes provide for audits of a volume of transactions equivalent to the volume of support provided. 
Utver en allmn genomgng (fr vilken huvuddragen terstr att bestmma) skall det i de nya programmen utfras granskningar av en mngd transaktioner som motsvarar det std som getts.
There is little sense in the link that has been established between the extent of the checks and the amount of support. 
Det samband som etableras mellan granskningarnas omfattning och stdbeloppet r inte srskilt meningsfullt.
With the retention of targeted checks there is the risk of a tendency to pick out eligible expenditure items to the amount of the Community finance in order to obtain assurance (see Box 9). 
Om man bibehller denna mlinriktade granskning finns det en risk att man tenderar att identifiera stdberttigande utgifter upp till det belopp som gemenskapen finansierat, i syfte att lugna (se ruta 9).
A sample check in order to assess the regularity of the transactions as a whole, in one or more expenditure sectors, would be more appropriate. 
Det vore lmpligare att gra en stickprovsgranskning fr att bedma alla transaktioners korrekthet inom en eller flera utgiftssektorer.
C 257/16 EN Official Journal of the European Communities 14.9.2001 Box 9 Justifying the eligibility of expenditure 1. 
C 257/16 SV Europeiska gemenskapernas officiella tidning 14.9.2001 Ruta 9 Motivering av utgifternas stdberttigande 1.
In the latest programmes for Benin and Burkina Faso, the role of audit in justifying European aid by verifying amounts of priority budget expenditure equivalent to the support given and certifying the eligibility of the financed expenditure lacks clarity. 2. 
I de senaste stdprogrammen till frmn fr Benin och Burkina Faso r revisionens roll otydlig vad gller att motivera det europeiska stdet genom att verifiera beloppen fr prioriterade budgetutgifter som motsvarar det erhllna stdet samt skerstlla de finansierade utgifternas stdberttigande. 2.
The financing proposal for Mozambique is the only one that reflects an overall audit approach. 
Finansieringsfrslaget fr Moambique r det enda som innehller en hel-hetsmetod fr revision.