natgillin/translations-raw huggingface dataset:
Source: Agency data. C 319/6 EN Official Journal of the European Union 30.12.2003 Assets 2002 2 116 2 067 - 1 706 2 478 2001 1 664 1 409 - 992 2081 247 30 0 277 105 553 20 105 574 107 932 Liabilities 2002 2 478 - 112 908 - 110 430 338 112 2 244 49 340 405 229 975 (1 000 EUR) 2001 2 082 - 73 127 - 71 045 176 863 1 554 560 178 977 107 932 Table 3 European Agency for Reconstruction Ń Balance sheet at 31 December 2002 and 2001 Fixed assets Fixed capital Equipment and furniture Computer equipment Depreciation Current assets Subtotal Own capital Balance for the financial year Current liabilities Subtotal Sundry accounts receivable Advances 53 58 26 Subtotal 137 Bank accounts Cash 53 Subtotal 227 360 Total 229 975 NB: Any discrepancies in totals are due to the effects of rounding. 
C 319/6 SV Europeiska unionens officiella tidning 30.12.2003 Tillgngar Anlggningstillgngar Anlggningar och inventarier Datautrustning Avskrivningar Kortfristiga fordringar Deltotal 2002 2 116 2 067 - 1 706 2 478 2001 1 664 1 409 - 992 2081 247 30 0 277 105 553 20 105 574 107 932 Skulder och eget kapital Permanent kapital Eget kapital Budgetrets saldo Kortfristiga skulder Deltotal 2002 2 478 - 112 908 - 110 430 338 112 2 244 49 340 405 229 975 (1 000 euro) 2001 2 082 - 73 127 - 71 045 176 863 1 554 560 178 977 107 932 Tabell 3 Europeiska byrn fr teruppbyggnad Đ Balansrkning per den 31 december 2002 och den 31 december 2001 vriga fordringar Frskott 53 Momsfordran 26 Deltotal 137 Likvida medel Banktillgodohavanden 227 307 Kassa 53 Deltotal 227 360 Totalt 229 975 Anm.: Eventuella avvikelser i totalsummorna beror p avrundningar.
Automatic carryovers of appropriations (Title III) Automatic carryovers of appropriations (Titles I and II) Sundry accounts payable Subtotal Total Recoverable VAT Cash accounts 227 307 
Klla: Uppgifter frn byrn. 58 Automatiska verfringar (avdelning III) Automatiska verfringar (avdelning I och II) vriga skulder Deltotal Totalt
30.12.2003 EN Official Journal of the European Union C 319/7 THE AGENCYŐS REPLIES Budgetary implementation 8. 
30.12.2003 SV Europeiska unionens officiella tidning C 319/7 BYRNS SVAR Budgetgenomfrandet 8.
These payments were made on the basis of figures stated in a formal decision of the Commission. 
Dessa betalningar gjordes med utgngspunkt frn siffror i ett formellt kommissionsbeslut.
A delay which occurred in committing these funds in the Commission accounts is expected to be regularised in 2003. 
Det intrffade en frsening i tagandet av dessa medel i kommissionens redovisning, ngot som skall regleras under 2003.
The unspent funds for Title 2 in 2002 are mainly due to the starting-up of the Agency in the former Yugoslav Republic of Macedonia and the difficulties of estimating better the costs of this type of exercise. Financial accounts set-up 11. 
De oanvnda medlen i avdelning II r 2002 beror i huvudsak p att byrn startade sin verksamhet i f.d. jugoslaviska republiken Makedonien med pfljande svrighet att gra en bttre kostnadskalkyl i ett sdant fall. rsredovisning 11.
The Agency expects to close the 2003 accounts with an already installed professional application for the general ledger. 
Byrn rknar med att avsluta rkenskaperna fr 2003 med ett redan installerat professionellt tillmpningsprogram fr huvudbokfringen.
This case was a miscommunication between the accountant based in headquarters and a deputy accountant in an operational centre. 
Orsaken var en kommunikationsmiss mellan rkenskapsfraren vid huvudkontoret och en bitrdande rkenskapsfrare vid ett operationellt centrum.
Legality and regularity of the transactions 15. 
Transaktionernas laglighet och korrekthet 15.
The Agency is spread over five locations and manages a budget divided into three distinct titles. 
Byrn r utspridd p fem olika stllen och frvaltar en budget med tre olika titlar.
Within assistance programmes, there are six to eight distinct sectors of activity in each of the four operational centres. 
I bistndsprogrammen finns det mellan sex och tta olika verksamhetssektorer vid vart och ett av de fyra operationella centrerna.
Therefore, in each centre, the number of staff in Operations with a delegation of signature for each relevant sector is the minimum. 
Drfr r antalet personal med delegation att underteckna vid varje centrum minsta mjliga fr varje relevant sektor.
The Agency undertook a streamlining of its procedures in order to avoid any omission of delegation of signature in the future. 
Byrn rationaliserade sina rutiner fr att samtliga personer som undertecknar taganden och betalningar i framtiden skall vara bemyndigade att gra detta.
Further to the mission of the Court, the Agency reduced the petty cash in Belgrade from EUR 50 000 to EUR 20 000 for payments in cash. 
P revisionsrttens uppdrag minskade byrn handkassan i Belgrad frn 50 000 euro till 20 000 euro fr kontantbetalningar.
All other payments are made by cheque or bank transfer. 
Alla vriga betalningar grs med check eller via bankver-fring.
17.2.2005 EN Official Journal of the European Union C 41/35 REPORT on the annual accounts of the European Agency for Reconstruction for the financial year 2003, together with the AgencyŐs replies (2005/C 41/02) CONTENTS INTRODUCTION ........................................................... 
17.2.2005 SV Europeiska unionens officiella tidning RAPPORT om rsredovisningen fr Europeiska byrn fr teruppbyggnad fr budgetret 2003 samt byrns svar C 41/35 (2005/C 41/02) INNEHLLSF RTECKNING INLEDNING ...............................................................
Legalityandregularityoftheunderlyingtransactions ........................... 
Rkenskapernastillfrlitlighet ..............................................
OBSERVATIONS............................................................ 
IAKTTAGELSER ............................................................ Punkt Sid.
Paragraph Page 1 36 2-6 36 3 36 4-6 36 7-16 36 Tables1to4 .......................................................................... 
36 36 36 36 36 38 42 1 2Đ6 3 4Đ6 7Đ16 Tabell1Đ4 ............................................................................
38 TheAgencyŐsreplies................................................................... 42 
Byrnssvar ..........................................................................
C 41/36 EN Official Journal of the European Union 17.2.2005 INTRODUCTION 1. 
C 41/36 SV Europeiska unionens officiella tidning 17.2.2005 INLEDNING 1.
The European Agency for Reconstruction (hereinafter called Ôthe AgencyŐ) was set up pursuant to Council Regulation (EC) No 1628/96 (1). This regulation was replaced by Council Regulation (EC) No 2667/2000 (2). 
Europeiska byrn fr teruppbyggnad (nedan kallad ÓbyrnÓ) inrttades genom rdets frordning (EG) nr 1628/96 (1), ersatt genom rdets frordning (EG) nr 2667/2000 (2).
The Agency, which was set up in February 2000, was initially responsible for managing the EUŐs aid programmes in Kosovo. 
Byrn, som inrttades i februari 2000, hade ursprungligen till uppgift att frvalta gemenskapens program fr std till Kosovo.
Following two extensions to its mandate in 2001 and 2002, its operations now also cover Serbia-and-Montenegro and the Former Yugoslav Republic of Macedonia. 
Efter att dess mandat har utkats tv gnger, 2001 och drefter 2002, omfattar verksamheten nu ven Serbien och Montenegro samt f.d. jugoslaviska republiken Makedonien.
It implements programmes to foster institution-building and good governance, to promote the development of a market economy and essential infrastructure and to consolidate civil society. 
Byrn genomfr program som skall frmja institutioner och se till att deras administration fungerar vl, stdja utvecklingen av marknadsekonomi och ndvndig infrastruktur samt strka det civila samhllet.
Table 1 summarises the AgencyŐs powers and activities based on information provided by the Agency itself. 
I tabell 1 ges en sammanfattning av byrns behrighet och verksamhet som baseras p uppgifter frn byrn.
The Court of Auditors has examined the AgencyŐs annual accounts for the financial year ended 31 December 2003 and the underlying transactions. 
Revisionsrtten har granskat byrns rsredovisning fr det budgetr som slutade den 31 december 2003 och de underliggande transaktionerna.
Reliability of the accounts 3. 
Rkenskapernas tillfrlitlighet 3.
In the CourtŐs opinion, the AgencyŐs accounts do not present a true and fair view of the AgencyŐs actual economic and financial situation (see paragraphs 8 and 10). 
Revisionsrtten anser att byrns rkenskaper inte ger en rttvisande bild av byrns ekonomiska stllning och tillgngar (se punkterna 8 och 10).
Legality and regularity of the underlying transactions 4. 
De underliggande transaktionernas laglighet och korrekthet 4.
Owing to the lack of the requisite information on the final use of funds entrusted by the Agency to external bodies (both national and international), the Court is unable to express an opinion on the legality and regularity of the underlying transactions for payments of 21,4 million euros made in 2003 (see paragraph 15). 
P grund av att det saknas ndvndig information om den slutliga anvndningen av de medel som byrn har stllt till nationella och internationella organs frfogande kan revisionsrtten inte uttala sig om huruvida de transaktioner som ligger till grund fr betalningar p 21,4 miljoner euro som gjorts under 2003 r lagliga och korrekta (se punkt 15).
For the remainder and except for the qualifications set out in paragraphs 5 and 6 below, the Court is of the opinion that the transactions underlying the AgencyŐs annual accounts were legal and regular. 
I vrigt anser revisionsrtten, med reservation fr de reservationer som grs i punkterna 5 och 6 nedan, att de transaktioner som ligger till grund fr byrns rsredovisning r lagliga och korrekta.
As far as payments are concerned, the Court noted errors relating to the validity of supporting documents, the observance of contractual provisions and delegations of public authority powers (see paragraph 13). 
I frga om betalningar pvisade revisionsrtten fel som gller de styrkande underlagens giltighet, efterlevnaden av kontraktsbestmmelserna och delegeringen av myndighetsutvning (se punkt 13).
(2) OJ L 306, 7.12.2000, p. 
(2) EGT L 306, 7.12.2000, s.
With regard to procurement, the Court noted, for one out of five of the operations it has examined, procedural anomalies that call into question the respect of the principle of equality of opportunity between tenderers (see paragraph 14). 
I frga om upphandlingsfrfarandena pvisade revisionsrtten avvikelser i vart femte granskat fall som kan leda till att principen om anbudsgivares lika mjligheter inte efterlevs (se punkt 14).
The implementation of the appropriations for the financial year 2003 and of the appropriations carried over from the previous financial year is shown in Table 2. 
Utnyttjandet av anslagen fr budgetret 2003 och av de anslag som frts ver frn det fregende budgetret visas i tabell 2.
The AgencyŐs revenue and expenditure account and balance sheet for the financial year 2003 are presented in summary form in Tables 3 and 4 (3). 
Byrns inkomst-och utgiftsredovisning och balansrkning fr budgetret 2003 sammanfattas i tabellerna 3 och 4 (3).
Article 1 of the AgencyŐs Financial Regulation stipulates that its budget should be authorised according to the principle of differentiated appropriations, which distinguishes between commitment appropriations and payment appropriations. 
I artikel 1 i byrns budgetfrordning faststlls att dess budget skall godknnas enligt metoden med differentierade anslag, dr man gr tskillnad mellan tagandebemyndiganden och betalningsbemyndiganden.
Article 3 of this same regulation lays down that total revenue should cover total payments, which implies that the budget should be shown to balance and that implementation should be as close as possible to equilibrium. 
I artikel 3 i samma budgetfrordning faststlls att de totala inkomsterna skall tcka de totala betalningarna, vilket innebr att en balanserad budget skall lggas fram s att utfallet balanseras i s hg grad som mjligt.
In practice, however, the AgencyŐs budget as adopted by the Governing Board does not observe the principle of differentiated appropriations, as a result of which the Agency presents as expenditure not only payments for the period charged to the appropriations for the financial year but also all the outstanding payments in respect of commitments for the financial year (4), irrespective of the extent to which these commitments have been implemented. 
I praktiken respekteras dock inte principen om differentierade anslag i byrns budget som lagts fram av styrelsen, vilket leder till att byrn till utgifter rknar svl de betalningar fr perioden som belastar budgetrets anslag som alla budgetrets utestende taganden (4), oavsett i vilken utstrckning dessa taganden r utnyttjade.
The accounting out-turn for the financial year therefore bears no relation to the economic reality of the AgencyŐs operations. 
Drfr har budgetrets redovisningsresultat ingen koppling till den ekonomiska verkligheten bakom byrns transaktioner.
The cumulative deficit as at 31 December 2003, i.e. 140,95 million euro, is thus largely artificial since it is due to outstanding commitments concerning economic transactions which have not yet been implemented. 9. 
Det ackumulerade underskottet per den 31 december 2003, det vill sga 140,95 miljoner euro, r allts i hg grad konstgjort eftersom det gller taganden som nnu inte har lett till betalningar och som avser nnu ej genomfrda ekonomiska transaktioner.
In 2003 the AgencyŐs accounting system still exhibited serious weaknesses. 
9. r 2003 uppvisade byrns redovisningssystem fortfarande allvarliga brister.
For example, the general accounts were still being kept on a single-entry basis despite all the risks of error that involves for the integrity of the data and in spite of the fact that Article 55 of the AgencyŐs Financial Regulation lays down that the accounts should be kept on a double-entry basis. 
Fr de allmnna rkenskaperna anvnds fortfarande enkel bokfring, trots de risker detta innebr fr uppgifternas tillfrlitlighet och trots att det i artikel 55 i byrns budgetfrordning faststlls att man skall anvnda dubbel bokfring.
(3) All of the tables in this report were drawn up on the basis of the most exact values possible for the data used. 
(3) Alla tabeller i denna rapport har upprttats utifrn s exakta vrden som mjligt fr de uppgifter som anvnts.
For presentational purposes, the figures were rounded up or down, which may produce minor differences in the totals. 
I uppstllningen har siffrorna avrundats, vilket kan ge upphov till smrre differenser i totalbeloppen.
(4) Payments made during the financial year against outstanding payments from previous years are not considered as expenditure in the AgencyŐs revenue and expenditure account. 
(4) De betalningar som gjorts under budgetret av utestende taganden frn de tidigare budgetren rknas inte som utgifter i byrns inkomst-och utgiftsredovisning.
17.2.2005 EN Official Journal of the European Union C 41/37 10. 
17.2.2005 SV Europeiska unionens officiella tidning C 41/37 10.
Despite the observation made by the Court in its report concerning the financial year 2002 (1), funds paid out to financial intermediaries under loan programmes have not been entered on the assets side of the balance sheet. 
Trots den iakttagelse som revisionsrtten gjorde i sin rapport om budgetret 2002 (1) har de medel som betalats ut till finansiella mellanhnder inom ramen fr lneprogram inte bokfrts p tillgngssidan i balansrkningen.
The use made of these funds is merely the subject of an information note in the report annexed to the accounts (2). 
Anvndningen av dessa medel nmns endast i rapporten som bifogas rsredovisningen (2).
Since its creation, the Agency has paid out 52,4 million euro (3) under these programmes. 
Sedan byrn inrttades har den betalat 52,4 miljoner euro (3) fr dessa program.
Moreover, various programmes which were still being implemented in 2003 provide for the management of funds by contractors to the Agency. 
Fr flera program som nnu var under genomfrande r 2003 skall medlen dessutom frvaltas av byrns kontraktsparter.
The funds thus paid out, which have been identified by the Court, amounted to 43,38 million euro. 
De medel som betalats ut p detta stt och som har identifierats av revisionsrtten uppgr till 43,38 miljoner euro.
In both cases, the balances still available at the end of the financial year 2003 should have appeared on the assets side of the AgencyŐs balance sheet. 
I bda fallen borde de saldon som var tillgngliga vid slutet av budgetret 2003 ha tagits upp p tillgngssidan i byrns balansrkning.
The efforts made by the Agency to improve its budgetary, financial and accounting management should be stepped up with a view to the consolidation of the AgencyŐs accounts with those of the Community institutions, which will take place as from the financial year 2005 (4). 
De insatser som byrn har gjort fr att frstrka budgetfrvaltningen, den finansiella frvaltningen och redovisningen br intensifieras med tanke p att byrns rkenskaper skall konsolideras med rkenskaperna fr gemenskapens institutioner frn och med budgetret 2005 (4).
The AgencyŐs budget must in fact be adopted in the form provided for by its Financial Regulation (see paragraph 8) and the accounting rules governing the revenue and expenditure must be brought into line with the principles governing accruals-based accounting. 
Det r verkligen ndvndigt att byrns budget antas i enlighet med de formella kraven i dess budgetfrordning (se punkt 8) och att redovisningsreglerna fr inkomster och utgifter anpassas till principerna fr periodiserad redovisning.
The management of one financial body which the Agency had set up in Kosovo, the management of which had been entrusted to an external consultant, was characterised by significant shortcomings (e.g. defective accounts, inadequate analysis of borrower-related risk, inadequate documentation provided in support of loan applications). 
Frvaltningen av ett finansinstitut som byrn har inrttat i Kosovo vars frvaltning har anfrtrotts en extern konsult uppvisade betydande brister (bristfllig bokfring, otillrcklig analys av lntagarens kreditvrdighet, otillrcklig dokumentation vid lneanskan).
The AgencyŐs supervision was not sufficient to identify these shortcomings and take the necessary corrective action as swiftly as possible. 
Byrn har inte haft en sdan vervakning att det snabbt gr att identifiera brister och vidta ndvndiga korrigerande tgrder.
Anomalies were noted in respect of payments made in 2003. 
Avvikelser har konstaterats nr det gller betalningar som gjorts under 2003.
In some cases they arise from failure to observe either contractual provisions or payment conditions (invalid, even inadequate, supporting documents). 
De beror i vissa fall p bristande efterlevnad av antingen kontraktsbestmmelserna eller villkoren fr betalningar (de styrkande underlagen uppfyller inte normerna eller r otillrckliga).
In other cases, most of the anomalies are due to the fact that the acts against which the payments were made do not comply with the rules governing the delegation of public authority powers and/or those governing the amendments of contracts already concluded. 
I de vriga fallen beror den strsta delen av avvikelserna p att handlingarna som ligger till grund fr betalningar inte fljer bestmmelserna om delegeringen av myndighetsutvning och/eller bestmmelserna om frndringar av redan ingngna kontrakt.
These anomalies show that the Agency should improve its supervision of procedures relating to the commitment and validation of expenditure. 
Dessa avvikelser visar att byrn br frstrka vervakningen av frfaranden fr tagande och betalning av utgifter.
14. Anomalies likely to affect decisions to award contracts were also noted. 
14. ven avvikelser som kan pverka beslut om tilldelning av kontrakt har konstaterats.
For example, some tenderers were sidelined for administrative or technical reasons which were disputable or were inadequately substantiated. 
Anbudsgivare har sidosatts av diskutabla eller grundlsa administrativa eller tekniska skl.
In other cases, project managers were replaced shortly after the start of the implementation of the contract by persons who did not have the same qualifications as those which enabled the tenderer to win the contract. 
I andra fall har projektchefer kort tid efter det att kontraktet har brjat genomfras ersatts av personer som inte har samma kvalifikationer som de som gjorde att anbudsgivarna kunde ta hem kontraktet.
In order to reduce the risk of errors, the Agency should strengthen its system of internal control by rigorously selecting the staff responsible for evaluating tenders and by checking that the evaluation committees clearly substantiate their decisions. 
Fr att minska riskerna fr fel br byrn frstrka sitt interna kontrollsystem genom att noga vlja ut de personer som skall delta i bedmningen av anbuden och genom att frskra sig om att bedmningskommitterna motiverar sina beslut p ett tydligt stt.
In several cases, the Agency concluded agreements with public or semi-public, national or international, third parties. 
I flera fall har byrn ingtt verenskommelser med externa organ, offentliga eller halvoffentliga, nationella eller inter-nationella.
In all these cases, it should ensure a more rigorous application of the existing mechanisms in order to ensure that these bodies provide it with the requisite information to assess the legality and regularity of the underlying transactions. 
I samtliga dessa fall borde byrn vara noggrannare med att striktare tillmpa de befintliga mekanismerna fr att dessa organ skall ge ndvndig information fr att det skall g att bedma de underliggande transaktionernas laglighet och korrekthet.
In its report concerning the financial year 2002 (5), the Court stressed the excessive number of authorising officers by delegation and sub-delegation. 
Revisionsrtten uppmrksammade i sin rapport om budgetret 2002 (5) det alltfr stora antalet delegerade och vidaredelegerade utanordnare.
At the end of 2003, there were 45 for Title III and 11 for Titles I and II, i.e. 56 as compared with 67 in June 2003. 
I slutet av 2003 var de 45 inom avdelning III och 11 inom avdelningarna I och II, det vill sga 56 jmfrt med 67 i juni 2003.
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 8 and 9 December 2004. 
Denna rapport har antagits av revisionsrtten vid dess sammantrde i Luxemburg den 8 och 9 december 2004.
For the Court of Auditors Juan Manuel FABRA VALLS President (1) See paragraph 14 of the report concerning the financial year 2002 (OJ C 319, 30.12.2003, p. 
Fr revisionsrtten Juan Manuel FABRA VALLS Ordfrande (1) Se punkt 14 i rapporten om budgetret 2002 (EUT C 319, 30.12.2003, s.
1). (2) This is the case of the counterpart funds and of the funds disbursed via loan mechanisms or credit lines. 
1). (2) Det gller motpartsmedel och medel som betalats ut inom ramen fr ln eller kreditlimit.
(3) Estimate before the necessary adjustments were made. 
(3) Uppskattning fre eventuella vrdejusteringar.
(4) See recitals Nos 32, 35, 48 and 49 of the financial regulation applicable to the general budget of the European Communities, Council Regulation (EC, Euratom) No 1605/2002, OJ L 248, 16.9.2002, p. 
(4) Se sklen 32, 35, 48 och 49 i budgetfrordningen fr Europeiska gemenskapernas allmnna budget, rdets frordning (EG, Euratom) nr 1605/2002 (EGT L 248, 16.9.2002, s.
(5) See paragraph 15 of the report concerning the financial year 2002. 
(5) Se punkt 15 i rapporten om budgetret 2002.