natgillin/translations-raw huggingface dataset:
15. (5) Pursuant to Article 1 of Council Regulation (EEC) No 1948/93 amending Council Regulation (EEC) No 1416/76, the accounts for all the CentreŐs revenue and expenditure for the financial year 1999 were drawn up on 29 March 2000 and forwarded to the Commission and the Court of Auditors. 
15. (5) Som freskrivs i artikel 1 i rdets frordning (EEG) nr 1948/93 om ndring av rdets frordning (EEG) nr 1416/76, har rkenskaperna fr centrumets samtliga inkomster och utgifter fr budgetret 1999 upprttats den 29 mars 2000 och drefter verlmnats till kommissionen och revisionsrtten.
They were received by the Court on 5 April 2000. 
Revisionsrtten erhll rkenskaperna den 5 april 2000.
A summarised version of these financial statements is published in the tables annexed to this report. priations for the year amounted to 15,2 million euro. Of this total, 14,5 million euro (95 %) were committed and 0,7 million euro (5 %) lapsed at 31 December 1999 (6). 
En sammanfattning av rsredovisningen finns i de tabeller som bifogats denna rapport. 1999 till 15,2 miljoner euro, varav taganden gjordes fr 14,5 miljoner euro (dvs. 95 %) och 0,7 miljoner euro (dvs. 5 %) frfll den 31 december 1999 (6).
6. Carry-overs of appropriations stood at 3,7 million euro (some 26 % of commitments) and related mainly to Title III (2,2 million euro) and Title II (1 million euro Ń financing of the last phase of the new Cedefop building). 
6. verfringarna av anslag uppgr till 3,7miljoner euro (dvs. 26 % av tagandena), varav 2,2 miljoner euro avser avdelning III och 1 miljon euro avser avdelning II (finansiering av den sista delbetalningen av centrumets nya byggnad).
By way of comparison, appropriations carried over from the financial year 1998 to the financial year 1999 amounted to 3,9 million euro. 
Som en jmfrelse kan nmnas att de anslag som verfrdes frn budgetret 1998 till budgetret 1999 uppgick till 3,9 miljoner euro.
Of this total, 0,6 million euro (15 %) lapsed, most of them in Title III. 
Av detta belopp frfll 0,6 miljoner euro (dvs. 15 %), huvudsakligen under avdelning III.
Budget and general accounts 7. 
Allmnna rkenskaper och budgetrkenskaper 7.
The Centre had planned (7) to finalise its new accounting system, FIBUS, by the end of 1999 so that it could be used from the second half of 2000 onwards. 
Centrumet hade planerat (7) att frdigstlla ett nytt redovisningssystem, Fibus, i slutet av 1999 s att detta skulle kunna anvndas efter frsta halvret 2000.
Following a specific audit of this project and pending an in-depth evaluation, the Court draws the CentreŐs attention to the need to test the systemŐs capabilities thoroughly before it is actually brought into service. Imprest accounts 8. 
Efter en srskild granskning av detta projekt och i vntan p att kunna genomfra en fullstndig utvrdering uppmrksammas centrumet p ndvndigheten av att p ett djupare plan testa systemets effektivitet innan det infrs i praktiken. Frskottskonto 8.
Although far less use was made of imprest accounts than in the previous financial year (8), the Centre continued to make a significant proportion of its payments (2,6 million euro or 23 %) through these accounts in 1999. 
Trots att anvndningen av frskottskontot minskade kraftigt i frhllande till det fregende budgetret (8) fortsatte centrumet under 1999 att effektuera en betydande del av sina betalningar, 2,6 miljoner euro (dvs. 23 %), p detta stt.
Charging of VAT 9. Until December 1998 the general Financial Regulation required expenditure to be charged inclusive of VAT, since VAT, once it had been refunded, could be used again. 
Bokfring av moms 9. Till och med december 1998 freskrevs i den allmnna budgetfrordningen att utgifterna skulle tas upp inklusive moms.
Since that date (9), the general Financial Regulation has required expenditure to be charged exclusive of VAT. 
Frn och med denna tidpunkt (9) freskriver den allmnna budgetfrordningen att uppgifterna skall bokfras exklusive moms.
(6) In April 2000, however, a non-automatic carry-over of 0,55 million euro was authorised, reducing the amount of 1999 appropriations actually cancelled to only 0,15 million euro. 
(6) I april 2000 godkndes emellertid en icke-automatisk verfring p 0,55 miljoner euro, vilket minskade de anslag fr 1999 som faktiskt frfll till endast 0,15 miljoner euro.
(7) See reply to paragraph 5 of the report on the financial year 1998 8 (OJ C 372, 22.12.1999, p. 27). 
(7) Se svaret p punkt 5 i rapporten fr budgetret 1998 (EGT C 372, 8 22.12.1999), s. 27.
(9) OJ C 372, 22.12.1999, paragraph 6, p. 
(9) EGT C 372, 22.12.1999, punkt 6, s.
27. () See Article 27(2a) of the Financial Regulation applicable to the general budget of the European Communities as amended by Council Regulation (EC, ECSC, Euratom) No 2548/98 of 23 November 1998 (OJ L 320, 28.11.1998, p. 
27. () Se artikel 27.2a i budgetfrordningen fr Europeiska gemenskapernas allmnna budget, ndrad genom rdets frordning (EG, EKSG, Euratom) nr 2548/98 av den 23 november 1998 (EGT L 320, 28.11.1998, s.
27.12.2000 EN Official Journal of the European Communities C 373/29 10. 
27.12.2000 SV Europeiska gemenskapernas officiella tidning C 373/29 10.
11. Operations concerning the recovery of VAT paid in 1999 began in May 2000. 
11. Transaktionerna avseende terbetalning av den moms som betalats 1999 pbrjades i maj 2000.
In the interests of sound management, it would be desirable for the preparation of these applications to be planned in such a way as to enable this VAT to be recovered as swiftly as possible. 
Fr att frmja en sund ekonomisk frvaltning vore det nskvrt att kraven p terbetalning uformades s att terbetalningen kan ske s snabbt som mjligt. Byggnad 12.
The nature of the work (fitting-out of a kitchen and additional security work) does not justify recourse to private treaty and the grounds given of urgency should not have been accepted, since the lack of such fittings did not affect the main use of the building. 
Arbetets art (kksutrustning och ytterligare arbeten med anknytning till skerhet) rttfrdigar inte att man ingr avtal genom privat verenskommelse och det angivna sklet att rendet var brdskande borde inte ha godknts, eftersom avsaknaden av dylik utrustning inte pverkar byggnadens huvudsakliga anvndnings-syfte.
The value of both these contracts, however, exceeds the threshold (46 000 euro) above which the Financial Regulation stipulates that an Advisory Committee on Purchases and Contracts must be consulted, regardless of the purchasing procedure envisaged. 14. 
Vrdet fr vart och ett av dessa avtal verstiger den trskel (46 000 euro) ovanfr vilken en rdgivande kommitt fr upphandling och avtal enligt budgetfrordningen skall tillfrgas oberoende av vilket frvrvsfrfarande som planeras. 14.
An examination of the contracts for informatics projects revealed certain weaknesses: lack of consultation with the informatics department, lack of clarity as regards objectives and a failure to follow administrative and financial procedures and procedures for invitations to tender. 
Granskningen av avtal om dataprojekt har visat p brister: underltenhet att anlita dataavdelningen, otydlighet hos de uppstllda mlen och bristande efterlevnad av de administrativa och finansiella frfarandena samt frfarandena fr anbudsinfordran.
Besides this, the CourtŐs audit of the implementation of Internet-based projects showed that decisions were taken on the basis of ill-founded or irrelevant assumptions. 
Vidare har granskningen av genomfrandet av Internetbaserade projekt visat att de antaganden som legat till grund fr besluten saknat tillrcklig grund eller inte lngre varit tilllmpliga.
The Centre is requested to continue its efforts to manage its informatics projects in accordance with the rules and to adapt them to the developments that have taken place since they started. 
Centrumet uppmanas fortstta sina anstrngningar fr att frvalta sina dataprojekt i enlighet med bestmmelserna och anpassa dem med hnsyn till den utveckling som skett sedan de utformades.
Staff 15. 
Personal 15.
In 1998 (1) the Court noted the absence of formal decisions by the Appointing Authority determining the financial entitlements of members of staff. In 1999 the measures announced by the Centre had not been fully implemented. 
Revisionsrtten noterade 1998 (1) att det inte frelg ngra formella beslut av tillsttningsmyndigheten i frga om faststllandet av de anstlldas ekonomiska rttigheter. r 1999 har centrumet inte helt kunnat genomfra de tgrder det aviserat.
Moreover, the provisions in the Staff Regulations to the effect that members of staff should be reported on at least once every two years have not been observed in certain cases. 
Vidare har de bestmmelser i tjnstefreskrifterna enligt vilka personal-bedmning skall ske minst en gng vartannat r i vissa fall inte efterlevts.
12. 2. For the Court of Auditors Jan O. KARLSSON President 
Denna rapport har antagits av revisionsrtten vid dess sammantrde i Luxemburg den 26 oktober 2000 Fr revisionsrtten Jan O. KARLSSON Ordfrande (1) EGT C 372, 22.12.1999, punkterna 9Đ10, s.
Source: Table prepared by the Court of Auditors using data supplied by the Centre. 27.12.2000 EN Official Journal of the European Communities C 373/31 Table 2 Revenue and expenditure account for the financial years 1999 and 1998 1999 12 415 150 152 12 717 6 226 395 1 658 1 058 3 021 2 238 14 596 Đ 1 879 697 760 Đ 98 Đ 520 (1 000 EUR) 1998 12 793 10 150 12 953 5 421 599 878 528 2 433 2 776 12 635 318 0 320 59 697 Revenue Subsidy from the Commission Miscellaneous revenue Earmarked revenue Expenditure Staff expenditure Ń Title I of the budget Payments Appropriations carried over Total revenue Buildings, equipment and miscellaneous administrative expenditure Ń Title II of the budget Payments Appropriations carried over Operating expenditure Ń Title III of the budget Payments Appropriations carried over Outturn for the financial year Total expenditure Balance carried over from the previous financial year Appropriations carried over from the previous financial year which lapse Exchange-rate differences Balance for the financial year Source: Table prepared by the Court of Auditors using data supplied by the Centre. 
Klla: Tabell utarbetad av revisionsrtten p grundval av uppgifter frn centrumet. 2. 7.
C 373/32 EN Official Journal of the European Communities 27.12.2000 THE CENTREŐS REPLIES Paragraph 8 Following the recommendations of the Court of Auditors, Cedefop has continued its efforts to reduce even further payments from the imprest accounts; during the first nine months of 2000, such payments did not exceed EUR 20 000 per month. 
C 373/32 SV Europeiska gemenskapernas officiella tidning 27.12.2000 CENTRUMETS SVAR Punkt 8 Med anledning av revisionsrttens rekommendationer har Cedefop fortsatt sina anstrngningar att ytterligare minska antalet betalningar som effektueras ver frskottskontot.
Paragraph 9 The Centre will draw up a memorandum on the updates and improvements to be made in its revised general financial provisions. 
Punkt 9 Cedefop skall utarbeta ett memorandum ver uppdateringar och frbttringar som kan gras i den allmnna reviderade budgetfrordningen.
The memorandum will be sent to the Commission so that it can present to the legislative authority any proposals it considers useful. 
Detta memorandum kommer att verlmnas till kommissionen s att denna kan stlla de frslag som bedms lmpliga till den lagstiftande myndigheten.
Paragraph 10 and 11 In 1999 the completion of the new building and the finalisation of the Fibus system created extra work for the Financial Unit, and this fact delayed full treatment of certain matters. 
Punkterna 10 och 11 Den extra arbetsbrda som lades p Cedefops ekonomiavdelning under 1999 fr frdigstllandet av den nya byggnaden och slutfrandet av systemet Fibus har frsenat behandlingen av vissa renden.
In 2000, the necessary steps have been taken to reduce those delays and prevent their reoccurrence. 
Under 2000 vidtogs ndvndiga tgrder fr att eliminera dessa frseningar och fr att undvika att de upprepas.
Paragraph 12 Thanks to the combined efforts of the various parties concerned (Greek Government, Commission and Cedefop), substantial savings were made during the construction of the building as originally envisaged. 
Punkt 12 Tack vare satsningar gjorda i samverkan mellan olika intressenter (grekiska regeringen, kommissionen och Cedefop), kunde betydande besparingar gras vid uppfrandet av byggnaden i det skick som var avsett frn brjan.
It was decided by common accord to earmark those sums for additional work that would help to enhance and optimise the functionality and security of the building. 
Man beslt enhlligt att ansl dessa belopp fr genomfrandet av tillggsarbetena som skulle bidraga till att hja och optimera byggnadens funktionsduglighet och skerhet.
Paragraph 13 The work in question relates to equipment the need for which emerged from information that was not available at the outset. 
Punkt 13 Arbetena ifrga avsg utrustning vars ndvndighet framgick av information som frn brjan inte var tillgnglig.
The Bureau delivered a positive opinion on the two matters, taking the view that, technically, the additional work could not be separated from the main contract. 
Presidiet gav ett positivt yttrande till dessa tv renden med hnsyn till att dessa tillggsarbeten ur teknisk synpunkt inte kunde skiljas frn huvudkontraktet.
Moreover, Cedefop would point out that it is the CentreŐs financial provisions that have vested in its Management Board and Bureau the powers normally vested in advisory committees on procurements and contracts. 
Fr vrigt pminner Cedefop om att det r i enlighet med budgetfrordningen som styrelsen och dess presidium lagts de befogenheter som normalt ges till rdgivande kommittn fr upphandling och avtal.
Cedefop will raise the problems posed by that situation in the memorandum it intends to send to the Commission about revision of its financial provisions (see reply to paragraph 9). 
Cedefop kommer att framfra de problem som denna situation medfr i det memorandum som ska lmnas till kommissionen avseende revideringen av budgetfrordningen (se punkt 9 i svaret).
Paragraph 14 It is inevitable that with IT projects on the scale and of the complexity of those undertaken by Cedefop, which extend over several years, teething problems arise and the rapid pace of development in the IT field quickly render the initial assumptions obsolete, which in some cases has led to errors in the management of the projects. 
Punkt 14 Det r ofrnkomligt att det uppstr problem i starten av s omfngsrika och komplicerade dataprojekt som Cedefop har tagit sig och som strcker sig ver flera r och den mycket snabba utvecklingen inom dataomrdet gr att en snabb start r otnk-bar. Detta har i vissa fall bidragit till att projekten har behandlats p fel stt.
Over the years, with the experience it has gained, and following the observations of the Court of Auditors, Cedefop has strengthened the procedures for the management and development of its IT projects and it will continue its efforts in the matter so as to optimise the results already obtained. 
Tack vare gjorda erfarenheter under rens lopp och med anledning av revisionsrttens iakttagelser har Cedefop frbttrat frfarandena fr behandling och utveckling av dataprojek-ten och kommer att fortstta sina anstrngningar fr att optimera de redan erhllna resultaten.
Cedefop is keen to stress that the creation of a Contracts Management Unit in 1999, which has been systematically examining all contracts since 1 January 2000, will undoubtedly contribute to this improvement. 
Cedefop r angelget om att pongtera att installationen som gjordes 1999 av en ny enhet fr frvaltning av avtal, vilken alltsedan den frsta januari 2000 systematiskt undersker alla avtal, skert kommer att bidraga till denna frbttring.
Paragraph 15 In 1999, Cedefop launched a review of the data relating to the staffŐs financial entitlements. 
Punkt 15 Under 1999 startade Cedefop en ny granskning av uppgifterna angende de anstlldas ekonomiska rttigheter.
Once the data have been validated, they will be incorporated in the individual files and the Ôpersonnel managementŐ module of the Fibus system. 
D dessa uppgifter godknts kommer de att infras i de individuella personakterna och i modulen ÓPersonalfrvaltningÓ i systemet Fibus.
C 373/34 EN Official Journal of the European Communities 27.12.2000 THE COURTŐS OPINION 1. 
C 373/34 SV Europeiska gemenskapernas officiella tidning 27.12.2000 REVISIONSRTTENS UTTALANDE 1.
This report is addressed to the Governing Board of the European Training Foundation, in accordance with Article 11(4) of Council Regulation (EEC) No 1360/90 (1). 2. 
Denna rapport riktas till styrelsen fr Europeiska yrkesutbildningsstiftelsen i enlighet med artikel 11.4 i rdets frordning (EEG) nr 1360/90 (1). 2.
The Court has examined the financial statements of the European Training Foundation for the financial year ended 31 December 1999. 
Revisionsrtten har granskat rsredovisningen fr Europeiska yrkesutbildningsstiftelsen fr det budgetr som avslutades den 31 december 1999.
In accordance with Article 11(1) of Council Regulation (EEC) No 1360/90, the budget was implemented on the responsibility of the Director. 
I enlighet med artikel 11.1 i rdets frordning (EEG) nr 1360/90 har budgeten genomfrts under direktrens ansvar.
This responsibility includes the drawing-up and presentation of the financial statements (2) in accordance with the internal financial provisions, as provided for in Article 12 of Council Regulation (EEC) No 1360/90. 
Detta omfattar upprttandet och framlggandet av rsredovisningen (2) i enlighet med de interna finansiella bestmmelserna enligt vad som freskrivs i artikel 12 i rdets frordning (EEG) nr 1360/90.
4. This examination has enabled the Court to obtain reasonable assurance that the annual accounts for the financial year ended 31 December 1999 are reliable and that the underlying transactions, taken as a whole, are legal and regular. MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN TRAINING FOUNDATION (ETF Ń TURIN) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 1999 Implementation of the budget 5. 
4. Genom denna granskning har revisionsrtten uppntt en rimlig skerhet om att rkenskaperna fr det budgetr som avslutades den 31 december 1999 r tillfrlitliga och att de underliggande transaktionerna som helhet r lagliga och korrekta. HUVUDSAKLIGA IAKTTAGELSER OM BUDGETGENOMF RANDET F R EUROPEISKA YRKESUTBILDNINGSSTIFTELSEN (TURIN) F R DET BUDGETR SOM AVSLUTADES DEN 31 DECEMBER 1999 Analys av budgetgenomfrandet 5.
Of the total final appropriations of 16,2 million euro for the financial year 2000, the Foundation utilised 13,3 million euro (82 %) during the year, 2,9 million euro (18 %) was automatically carried over to the financial year 2000 and 0,06 million euro (0,4 %) was cancelled at 31 December 1999. 
Av stiftelsens slutliga anslag fr budgetret 1999, dvs. 16,2 miljoner euro, utnyttjades 13,3 miljoner euro (dvs. 82 %) under budgetret.
6. The bulk of the expenditure for the financial year consisted of staff expenditure (10,2 million euro) and administrative expenditure (0,9 million euro). Carry-overs to the next financial year related primarily to the FoundationŐs operating appropriations: these stood at 2,3 million euro, or almost 50 % of the allocation for the corresponding title (see also paragraph 8 below). 
6. Strre delen av budgetrets utgifter utgrs av utgifter fr personal (10,2 miljoner euro) och administrativa utgifter (0,9 miljoner euro). verfringarna till fljande budgetr rr huvudsakligen stiftelsens driftsanslag och uppgr till 2,3 miljoner euro, dvs. nra 50 % av tilldelningen under motsvarande avdelning (se ven punkt 8 nedan).
(1) Council Regulation (EC) No 1572/98 amending Regulation (EEC) 2 No 1360/90, OJ L 206, 23.7.1998, p. 
(1) Rdets frordning (EG) nr 1572/98 om ndring av frordning (EEG) 2 nr 1360/90 (EGT L 206, 23.7.1998, s.
1. () As required by Article 11(3) of Council Regulation (EEC) No 1360/90, the detailed accounts for all the FoundationŐs revenue and expenditure for the financial year 1999 were drawn up on 19 May 2000 and forwarded to the FoundationŐs Governing Board, the Commission and the Court of Auditors. 
1.) () Som freskrivs i artikel 11.3 i rdets frordning (EEG) nr 1360/90 har de detaljerade rkenskaperna fr stiftelsens samtliga inkomster och utgifter under budgetret 1999 upprttats den 19 maj 2000 och drefter verlmnats till stiftelsens styrelse, kommissionen och revisionsrtten.
These accounts were received by the Court on 29 May 2000. 
Revisionsrtten erhll rkenskaperna den 29 maj 2000.
A summarised version of these financial statements is presented in the tables attached to this report. 7. 
En sammanfattning av rsredovisningen finns i de tabeller som bifogats denna rapport. 7.
Almost all the appropriations that were automatically carried over from 1998 to 1999, totalling 3,5 million euro, were utilised as regards Titles 1 and 2 of the budget (staff expenditure and administrative expenditure) and, to a lesser extent, as regards operating appropriations, in respect of which 0,3 million euro of the 2,2 million euro carried over was cancelled on 31 December 1999. 
De anslag som verfrts automatiskt frn budgetret 1998 till budgetret 1999, dvs. 3,5 miljoner euro, utnyttjades nstan helt vad gller avdelning 1 och 2 i budgeten (utgifter fr personal och administrativa utgifter) och i mindre utstrckning vad gller driftsanslag, av vilka 0,3 miljoner euro av 2,2 miljoner euro i verfringar frfll den 31 december 1999.
Financial regulation Budgetary procedure 8. 
Finansiella bestmmelser Budgetfrfarande 8.
Article 10(4) of the Regulation establishing the Foundation (3) lays down that Ôthe governing board, after receiving the advice of the Commission, shall adopt the budget of the Foundation at the beginning of each financial year, adjusting it to the several contributions granted to the Foundation and to its other resources.Ő In practice, the implementation of this provision means that the budget for each financial year is formally adopted, at the earliest, in the middle of the first quarter of the financial year in question. 
I artikel 10.4 i stiftelsens grundfrordning (3) freskrivs att ÓStyrelsen skall (...) anta stiftelsens budget i brjan av varje budgetr och anpassa den till de vriga bidrag som tillfrs stiftelsen liksom till dess vriga resurserÓ. Den praktiska tillmpningen av denna bestmmelse leder till att budgeten fr varje budgetr inte antas formellt frrn tidigast i mitten av frsta kvartalet av budgetret i frga.
Since the work programme has to be adopted at the same time, launches of projects financed from operating appropriations are delayed and, given the time it takes to conclude contracts (search for partners, preliminary studies, referral to the advisory committee on procurements and contracts, etc.), many are not signed until the very last weeks or, even, the very last days of the financial year, purely in order to commit appropriations which would otherwise lapse on 31 December. 9. 
P grund av kravet att samtidigt anta arbetsprogrammet skjuts pbrjandet av projekt som finansieras med driftsanslag upp och, p grund av den tid som krvs fr ingende av avtalen (skande efter partner, frstudier, framlggande infr rdgivande kommittn fr upphandling och avtal osv.), undertecknas mnga av dem inte frrn under de allra sista veckorna eller till och med under de allra sista dagarna av budgetret fr att man skall kunna gra taganden fr anslag som annars skulle frfalla den 31 december. 9.