natgillin/translations-raw huggingface dataset:
The extent and recurrent nature of this situation should provide an incentive for the Agency to improve its system for monitoring the implementation of its annual programme with a view to ensuring that as few appropriations as possible are carried over and thus that the principle of annuality is observed more strictly. 13. 
Denna situations omfattning och terkommande karaktr borde sporra byrn till att frbttra sitt system fr uppfljning av genomfrandet av rsprogrammet i syfte att minimera verfringarna av anslag och p s stt bttre efterleva ettrighetsprincipen. 13. Det frekommer ven brister i den ekonomiska frvaltningen av avtalen.
14. The contracts are financed from commitments under various budget headings which correspond to the various topics to be covered. 
14. Avtalen finansieras med hjlp av taganden inom ramen fr olika budgetrubriker som motsvarar de mnen som skall behandlas.
For the Court of Auditors Jan. O. KARLSSON President C 373/10 EN Official Journal of the European Communities 27.12.2000 Current assets Subsidy from the Commission Sundry accounts receivable Recoverable VAT Recovery orders Translation Centre Cash accounts 8 701 55 250 0 0 9 006 8 701 5 964 0 56 Assets 1999 297 3 322 3 619 1998 168 2 925 3 093 9 8 568 2 140 4 6 8720 4544 4 544 16 366 Liabilities (1 000 EUR) 1999 1998 Bank accounts Ń demand accounts Cash 2 Subtotal 4 801 Total assets 17 438 Sums to be reused (VAT and other) Payments pending Subtotal Sundry accounts receivable Translation Centre Suspense accounts Subtotal Subtotal Total liabilities 0 0 14 971 1 100 1 254 2 354 17 438 Table 1 Balance sheet as at 31 December 1999 and 1998 Fixed assets Fixed capital Equipment and furniture Computer equipment Own capital Balance for the financial year Current liabilities 3 631 Đ 3 518 113 3 102 Đ 4 386 Đ 1 284 8 568 5 755 4 10 140 6 6 14 489 389 2 772 3 161 16 366 Stocks 12 Commission Automatic carry-overs of appropriations Recovery orders Social liabilities VAT 250 Subtotal Subtotal 4 799 Source: prepared by the Court of Auditors on the basis of data from the Agency. 
C 373/10 SV Europeiska gemenskapernas officiella tidning 27.12.2000 Tillgngar Anlggningstillgngar Anlggningar och inventarier Datautrustning 1999 297 3 322 3 619 1998 168 2 925 3 093 9 8 568 2 140 4 6 8720 4544 4 544 16 366 Skulder och eget kapital Permanentkapital Eget kapital Budgetrets saldo Kortfristiga skulder 1999 3 631 Đ 3 518 113 (1 000 EUR) 1998 3 102 Đ 4 386 Đ 1 284 8 568 5 755 4 10 140 6 6 14 489 389 2 772 3 161 16 366 Likvida medel Bevakningskonton Bank Đ avistakonton Kassa 2 Deltotal 4 801 Totalt tillgngar 17 438 Konton fr anvndning p nytt (moms m.m.)
27.12.2000 EN Official Journal of the European Communities C 373/11 Table 2 Revenue and expenditure account for financial years 1999 and 1998 1999 18 246 118 18 364 6 688 179 1 845 396 3 808 5 389 18 305 59 Đ 4 386 80 695 34 Đ 3 518 (1 000 EUR) 1998 17 421 96 17 517 5 908 177 1 999 1 001 3 194 4 577 16 856 661 Đ 5 500 46 392 15 Đ 4 386 Revenue Subsidy received from Commission Miscellaneous 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 Out-turn for the financial year Total expenditure Balance carried over from previous financial year 1998 amount for reuse not used Appropriations carried over from previous financial year which lapse Exchange rate differences Balance for the financial year Source: Prepared by the Court of Auditors on the basis of data from the Agency. 
27.12.2000 SV Europeiska gemenskapernas officiella tidning C 373/11 Inkomster Bidrag frn kommissionen vriga inkomster Utgifter Utgifter fr personal Đ avdelning I i budgeten Betalningar verfrda anslag Totalt inkomster 1999 18 246 118 18 364 6 688 179 1 845 396 3 808 5 389 18 305 (1 000 EUR) 1998 17 421 96 17 517 5 908 177 1 999 1 001 3 194 4 577 16 856 661 Đ 5 500 46 392 15 Đ 4 386 Tabell 2 Inkomst-och utgiftsredovisning fr budgetren 1999 och 1998 Byggnader, materiel och vriga administrativa utgifter Đ avdelning II i budgeten Betalningar verfrda anslag Driftsutgifter Đ avdelning III i budgeten Betalningar verfrda anslag Saldo som verfrts frn det fregende budgetret Ej utnyttjad teranvndning fr 1998 verfrda anslag frn det fregende budgetret som frfallit Klla: Tabell utarbetad av revisionsrtten p grundval av uppgifter frn byrn.
Until December 1998, the general Financial Regulation required expenditure to be charged inclusive of VAT as the latter, once refunded, could be used again. Since that date, the general Financial Regulation has required expenditure to be charged net of VAT. 
Till och med december 1998 freskrevs i den allmnna budgetfrordningen att utgifterna skulle tas upp inklusive moms. Den senare kunde efter terbetalning anvndas p nytt. Frn och med denna tidpunkt freskriver den allmnna budgetfrordningen att utgifterna skall tas upp exklusive moms.
The Court calls upon the Agency to incorporate this new procedure into its own internal rules.Ő The AgencyŐs comments are: The Agency will be in contact with the Commission services, together with the other Agencies also concerned, to establish the terms for the review of its Financial Regulation and to have the adequate amended provisions adopted in 2001. 
Revisionsrtten uppmanar byrn att infrliva dessa nya bestmmelser i sina egna regler.Ó Miljbyrns kommentarer r som fljer: Tillsammans med de vriga berrda inrttningarna kommer miljbyrn att kontakta Europeiska kommissionens tjnster fr att faststlla villkoren fr en omarbetning av budgetfrordningen och fr att f lmpligt ndrade bestmmelser antagna r 2001.
The Agency should ensure that the inventory is checked at least once a year with a view to checking its exhaustiveness and to writing down computer equipment which has become obso-lete.Ő The AgencyŐs comments are: The inventory is continuously updated and regularly verified. 
Byrn br se till att inventariefrteckningen granskas minst en gng om ret i syfte att skerstlla dess fullstndighet och utran-gera den datautrustning som blivit frldrad.Ó Miljbyrns kommentarer r som fljer: Inventariefrteckningen uppdateras kontinuerligt och granskas regelbundet.
But as noted correctly by the Court the obsolete equipment, still kept at the premises, is not declassified. 
Som revisionsrtten mycket riktigt anmrkt, har frldrad utrustning, som fortfarande finns i lokalerna, dock inte avskrivits.
The Agency has now established a mechanism for clearing the obsolete inventory by requiring its framework contractor to take one obsolete computer back for each new one delivered. 
Miljbyrn har nu upprttat ett system fr att utran-gera frldrad utrustning genom att krva av sin ramavtalsinne-havare att denne tar tillbaka en gammal dator fr varje ny levererad dator.
Personnel Management The Court states that: Ô9. The CourtŐs audit revealed shortcomings in the keeping of staff files which had led to the salaries of two recently-recruited members of staff being set incorrectly. 
De kontroller som genomfrts har visat p brister i frvaltningen av personalakterna. Dessa brister har bland annat lett till att lnerna fr tv nyligen rekryterade anstllda faststllts till felaktiga belopp.
The Agency should check all of its staff files on a regular basis so as to ensure that they are comprehensive and that the corresponding data are valid.Ő The AgencyŐs comments are: Systematic control of the personnel dossiers, that were estab-lishedwiththesupportofCommissionDGPersonnel,hasbeen established. 
Byrn br regelbundet kontrollera samtliga personalakter fr att frskra sig om uppgifternas fullstndighet och giltighet.Ó Miljbyrns kommentarer r som fljer: Systematisk kontroll av personalakterna, som upprttats med hjlp av Europeiska kommissionens GD Personal, har inrttats.
A first review has allowed correction of the errors detected by the Court. Thematic Centres. Management of contracts The Court states that: Ô10. 
En frsta granskning har gjort det mjligt att rtta de brister som revisionsrtten upptckt. mnescentrerna: Frvaltning av avtal I rapporten framhller revisionsrtten fljande: Ó10.
Inconsistencies were observed between the basic document and the technical annexes, in particular as regards the nature and length of the work.Ő The AgencyŐs comments are: The consistency between the basic texts and the technical annexes is being checked and corrections made where necessary. 
Srskilt vad gller arbetets natur och varaktighet har bristande sammanhang mellan grundtexten och de tekniska bilagorna konstaterats.Ó Miljbyrns kommentarer r som fljer: Sammanhanget mellan grundtexterna och de tekniska bilagorna granskas fr nrvarande och rttelser grs i frekommande fall.
And routine controls are being established as future ETCs are now being defined and contracted for operation in 2001. 
Rutinkontroller etableras allt eftersom nya mnescentra vljs ut och tilldelas uppdrag fr 2001.
These contracts are funded by means of appropriations contained in Title III of the AgencyŐs budget, which covers administrative expenditure. 
Dessa avtal finansieras av anslag som tagits upp i avdelning III i byrns budget, vilken omfattar driftsutgifterna.
As has already been observed, a very large proportion of these appropriations are carried over (see paragraphs 5 and 6). 
Som redan konstaterats r dessa anslag freml fr mycket omfattande verfringar (se punkterna 5 och 6).
The management of these carry-overs, which should be given priority owing to the risk of cancellations, partly explains why some contracts are signed very late in the year. 
Frvaltningen av dessa verfringar, vilken prioriteras p grund av risken fr att anslagen frfal-ler, frklarar delvis att vissa avtal ingicks mycket sent p ret.
Thus, commitments totalling at least 1,9 million euro were made after 15 November 1999 under administrative expenditure.Ő The AgencyŐs comments are: Commitments are made early in the year to gain the maximum amount of time to develop and deliver the required work. 
Slunda fattades beslut om taganden fr minst 1,9 miljoner euro efter den 15 november 1999 under avdelningen fr driftsutgifter.Ó Miljbyrns kommentarer r som fljer: taganden grs i brjan av ret fr att kunna gna s mycket tid som mjligt till att utveckla och leverera det erforderliga arbetet.
The extent and recurrent nature of this situation should provide an incentive for the Agency to improve its system for monitoring the implementation of its annual programme with a view to ensuring that as few appropriations as possible are carried over andthusthattheprincipleofannualityisobservedmorestrictly.Ő THE AGENCYŐS REPLIES 
I rapporten framhller revisionsrtten fljande: Ó12. Denna situations omfattning och terkommande karaktr borde sporra byrn till att frbttra sitt system fr uppfljning av genomfrandet av dess rsprogram i syfte att minimera verfringarna av anslag och p s stt bttre efterleva ettrighetsprin-cipen.Ó
27.12.2000 EN Official Journal of the European Communities C 373/13 The AgencyŐs comments are: It is the intention to minimise this carry-over. 
27.12.2000 SV Europeiska gemenskapernas officiella tidning C 373/13 Miljbyrns kommentarer r som fljer: Det r avsett att minimera verfringarna.
Nevertheless, as expressed under the previous point, part of the work may be only contracted, for efficiency reasons, at the end of the year. 
Inte desto mindre, och som redan nmnts under fregende punkt, kan en del av arbetet av effektivitetsskl inte ges i uppdrag frrn i slutet av ret.
Financial files need to contain documents in support of payment requests, not just a certificate indicating that work has actually been carried out as planned.Ő The AgencyŐs comments are: The EEA has developed procedures for handling requests for payment and for the ÔsignoffŐ of each subvention. 
Betal-ningsunderlagen br innehlla handlingar till std fr utbetalningen och inte endast en attestering av att arbetet verkligen utfrts och att detta skett i verensstmmelse med uppdraget.Ó Miljbyrns kommentarer r som fljer: Europeiska miljbyrn har upprttat frfaranden fr att hantera betalningsanskningar och fr att godknna varje bidrag.
Nevertheless we recognise the value of the CourtŐs proposal and are in the process of adapting these procedures further to include supporting documents, for example progress reports or extracts from technical reports, as well as the statements in the financial dossiers. 
Inte desto mindre erknner vi vrdet i revisionsrttens frslag och befattar oss i nulget med att anpassa dessa frfaranden, s att underlag, exempelvis lgesrapporter eller utdrag ur tekniska rapporter, och redogrelser ingr i de ekonomiska handlingarna.
The contracts are financed from commitments under various budget headings which correspond to the various topics to be covered. 
Avtalen finansieras med hjlp av taganden inom ramen fr olika budgetrubriker som motsvarar de mnen som skall behandlas.
Payments are charged in such a way that the commitments concerned are used one after another, with the result that it is impossible to compare the implementation of commitments with the progress made on the corresponding projects.Ő The AgencyŐs comments are: The EEA will as far as possible plan the payment schedule against the budget credit lines consistent with the actual delivery of work, initially by asking for more information from ETCs on resources given to particular tasks. 
De betalningar som effektuerats bokfrs s att tagandena i frga frbrukas successivt. Det r sledes omjligt att stmma av genomfrandet av tagandena och situationen fr de motsvarande arbetena.Ó Miljbyrns kommentarer r som fljer: Med beaktande av budgetrubrikerna kommer miljbyrn i s stor utstrckning som mjligt att planera betalningarna i enlighet med den faktiska leveransen av arbetena, inledningsvis genom att begra att f mera information frn mnescentren om vilka resurser som tilldelas en srskild uppgift.
However, ETCs normally deliver a package of interconnected work over varying time schedules and there are limits to how closely the budget allocations can be aligned with progress in the work during the course of the work. 
Vanligtvis levererar mnescentren emellertid paket av sammanlnkade arbeten vid olika skeden och det finns grnser till hur nra budgetanslag kan avstmmas med steg i arbetets gng.
C 373/14 EN Official Journal of the European Communities REPORT on the financial statements of the European Agency for the Evaluation of Medicinal Products (EMEA London) for the financial year ended 31 December 1999 together with the AgencyŐs replies 27.12.2000 (2000/C 373/03) CONTENTS OPINIONOFTHECOURT ..................................................... 1-4 15 MAIN OBSERVATIONS CONCERNING THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEANAGENCYFORTHEEVALUATIONOFMEDICINALPRODUCTS(EMEA LONDON)FORTHEFINANCIALYEAR1999 ...................................... 
C 373/14 SV Europeiska gemenskapernas officiella tidning RAPPORT om rsredovisningen fr Europeiska lkemedelsmyndigheten (London) fr det budgetr som avslutades den 31 december 1999 samt myndighetens svar 27.12.2000 (2000/C 373/03) INNEHLLSF RTECKNING REVISIONSRTTENSUTTALANDE .............................................. 1Đ4 15 HUVUDSAKLIGA IAKTTAGELSER OM GENOMF RANDET AV BUDGETEN F R EUROPEISKA LKEMEDELSMYNDIGHETEN (LONDON) F R BUDGETRET 1999 . . . . . . . . 5Đ10 15 Kostnadsberkning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 15 Tenderprocedures ......................................................... 
7 15 Anbudsfrfaranden. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10 15 Tables1and2............................................................... ........... 
8Đ9 15 Budgetfrordningen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
27.12.2000 EN Official Journal of the European Communities C 373/15 OPINION OF THE COURT 1. 
27.12.2000 SV Europeiska gemenskapernas officiella tidning C 373/15 REVISIONSRTTENS UTTALANDE 1.
This report is addressed to the Management Board of the European Agency for the Evaluation of Medicinal Products in conformity with Article 57(10) of Council Regulation (EEC) No 2309/93 (1). 2. 
Denna rapport riktas till styrelsen fr Europeiska lkemedelsmyndigheten i enlighet med artikel 57.10 i rdets frordning (EEG) nr 2309/93 (1). 2.
The Court has examined the financial statements of the European Agency for the Evaluation of Medicinal Products for the financial year ended 31 December 1999. 
Revisionsrtten har granskat rsredovisningen fr Europeiska lkemedelsmyndigheten fr det budgetr som avslutades den 31 december 1999.
In accordance with Article 57(7) of Council Regulation (EEC) No 2309/93, the budget was implemented on the responsibility of the Executive Director. 
I enlighet med artikel 57.7 i rdets frordning (EEG) nr 2309/93 har budgeten genomfrts under den verkstllande direktrens ansvar.
This responsibility included the drawing-up and presentation of the financial statements (2) in accordance with the internal financial provisions, as provided for under Article 57(11) of Council Regulation (EEC) No 2309/93. 
Detta ansvar omfattar upprttandet och framlggandet av rsredovisningen i enlighet med de interna finansiella bestmmelserna (2), enligt artikel 57.11 i rdets frordning (EEG) nr 2309/93.
4. This examination has allowed the Court to obtain reasonable assurance that the accounts for the financial year ended 31 December 1999 are reliable and that the underlying transactions are, taken as a whole, legal and regular. MAIN OBSERVATIONS CONCERNING THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN AGENCY FOR THE EVALUATION OF MEDICINAL PRODUCTS (EMEA LONDON) FOR THE FINANCIAL YEAR 1999 Cost accounting 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 GENOMF RANDET AV BUDGETEN F R EUROPEISKA LKEMEDELSMYNDIGHETEN (LONDON) F R BUDGETRET 1999 Kostnadsberkning 5.
As pointed out last year a review of the fee regulation must be based on the costs of the service provided (3). 
Som ppekades frra ret mste faststllandet av avgifterna grundas p kostnaderna fr de utfrda tjnsterna (3).
The Management Board set up a Working Group on Costing. 
Styrelsen har inrttat en arbetsgrupp fr kostnadsberkning.
On the basis of an activity-based costing, the Agency introduced a system for the attribution of staff time to different activities. 
P grundval av en verksamhetsbaserad kostnadsberkning har myndigheten infrt ett system fr frdelning av personaltid p olika verksamheter.
Some other budget lines (instead of payments) were allocated on the basis of more or less arbitrary decisions and without any evaluation of the depreciation of technical equipment and installations. 
Vissa andra budgetrubriker (inte betalningar) frdelades p grundval av mer eller mindre godtyckliga beslut och utan ngon utvrdering av vrdeminskningen hos teknisk utrustning och anlggningar.
(1) OJ L 214, 24.8.1993, p. 
1 (2) EGT L 214, 24.8.1993, s.
18. (2) As required under Article57(9) of Council Regulation (EEC) No 2309/93, the accounts for all the AgencyŐs revenue and expenditure for the financial year 1999 were drawn up on 20 March 2000 and forwarded to the AgencyŐs Management Board, the Commission and the Court of Auditors. 
18. () Som freskrivs i artikel 57.9 i rdets frordning (EEG) nr 2309/93 har rkenskaperna fr myndighetens samtliga inkomster och utgifter fr budgetret 1999 upprttats den 20 mars 2000 och verlmnats till myndighetens styrelse, kommissionen och revisionsrtten.
The Court received these accounts on 22 March 2000. 
Revisionsrtten erhll rkenskaperna den 22 mars 2000.
A summarised version of these financial statements 3 is presented in the tables attached to this report. () OJ C 372, 22.12.1999, p. 15. 6. 
En sammanfattning 3 av rsredovisningen finns i de tabeller som bifogats denna rapport. () EGT C 372, 22.12.1999, s. 15. 6.
In order to obtain a modern management tool that also constitutes a solid basis for future Council decisions on the fees, it would be preferable to integrate the cost accounting into a financial or budgetary accounting system, rather than the method currently used. 
Fr att f fram ett modernt frvaltningsinstrument som ven utgr en tillfrlitlig grund fr rdets beslut om avgifterna vore ett infrlivande av kostnadsberkningen i ett system fr allmn redovisning eller budgetredovisning att fredra framfr den metod som fr nrvarande tillmpas.
This would also be a good basis for promoting a similar development in the Member States as regards the accurate estimation of evaluation costs. 
Detta skulle ven utgra en bra grund fr frmjande av en liknande utveckling i medlemsstaterna vad gller korrektheten i berkningen av utvrderingkostnaderna.
Currently, the Management Board considers it sufficient that Member States indicate only their estimated costs. 
Fr nrvarande anser styrelsen att det rcker med att medlemsstaterna endast anger de berknade kostnaderna.
Financial accounting system 7. 
Systemet fr allmn redovisning 7.
In order to avoid year 2000 problems in the long-standing accounting system, a commercial system was foreseen to be introduced at the beginning of 2000. 
Fr att undvika problem i samband med r 2000 i det gamla redovisningssystemet planerade man att infra ett kommersiellt system i brjan av 2000.
Because of unnecessarily complicated procedures and delays, the new system has not yet been installed. Tender procedures 8. 
Beroende p ondigt invecklade frfaranden och frseningar har det nya systemet nnu inte installerats. Anbudsfrfaranden 8.
The authorising officer authorised contracts on the basis of calls for tenders launched by the Commission with a favourable opinion of the Advisory Committee on Procurements and Contracts (ACPC) of the Agency. 
Utanordnaren godknde avtal p grundval av anbudsinfordringar som utfrdats av kommissionen efter att den rdgivande kommittn fr upphandling och avtal vid myndigheten avgett ett positivt yttrande.
Neither the documentation on these purchases nor the contracts signed by the Commission had foreseen such an extension to the agencies. 
Varken i dokumentationen kring dessa frvrv eller i de avtal som undertecknats av kommissionen har en sdan utvidgning till organen freskrivits.
The Court considers that the authorisation by the Agency was not in accordance with the applicable regulations. 9. 
Revisionsrtten anser att myndighetens godknnande inte var i verensstmmelse med gllande regler. 9.
Contracts were entered into by the authorising officer on the basis of a favourable opinion of the ACPC, where bids had been excluded on incorrect grounds because of problems in the wording of the call for tenders and the tender letter respectively. 
Avtal ingicks av utanordnaren p grundval av ett positivt yttrande frn rdgivande kommittn fr upphandling och avtal i fall dr anbud hade uteslutits p oriktiga grunder p grund av problem med formuleringen av anbudsinfordran respektive uppmaningen att lmna anbud.
Also in these cases the Agency should not have entered into a commitment. 
Inte heller i dessa fall borde myndigheten ha gjort ngra taganden.
In order to prevent any recurrence of this, the ACPC should be consulted on the wording of tender notices before they are published in the Official Journal and should also be consulted about the text of tender letters before they are sent out. 
I syfte att frhindra att detta upprepas br rdgivande kommittn fr upphandling och avtal tillfrgas rrande formuleringen av meddelanden om anbud innan de offentliggrs i Europeiska gemenskapernas officiella tidning.
Financial Regulation 10. 
Budgetfrordningen 10.