natgillin/translations-raw huggingface dataset:
In our opinion, these accounts present fairly, in all material respects, the agenciesŐ financial positions as at 31 December 2017 and the results of their operations and their cash flows for the year then ended, in accordance with the provisions of the applicable financial regulations and the accounting rules adopted by the CommissionŐs Accounting Officer7. 
Vi anser att rkenskaperna i alla vsentliga avseenden ger en rttvisande bild av byrernas finansiella stllning per den 31 december 2017, liksom av de finansiella resultaten och kassafldena fr det budgetr som slutade detta datum, i enlighet med bestmmelserna i tillmpliga budgetfrordningar och de redovisningsregler som antagits av kommissionens rkenskapsfrare7.
18 In the case of the SRB we emphasised that Single Resolution Fund contributions are calculated on the basis of information provided by credit institutions to the SRB through the respective national resolution authorities. 
18 Nr det gller SRB understrk vi att bidragen till den gemensamma resolutionsfonden berknas utifrn information som kreditinstituten lmnar till SRB genom respektive nationella resolutionsmyndigheter.
For confidentiality reasons the SRB cannot release the credit institutionsŐ data used for the calculation of Fund contributions, which reduces transparency. 
Av sekretesskl kan SRB inte lmna ut de uppgifter frn kreditinstituten som anvnts fr berkningen av bidragen till fonden, vilket minskar insynen.
19 For ECHA the Court emphasised that the Agency is partly self-financed and receives a fee from every company applying for the registration of chemicals as required under the REACH Regulation8. 
19 Nr det gller Echa understrk vi att myndigheten r delvis sjlvfinansierad och tar ut en avgift frn varje fretag som ansker om registrering av kemikalier i enlighet 13 7 De baseras p internationellt vedertagna redovisningsstandarder fr den offentliga sektorn.
The Agency calculates and invoices the fees on These are based on internationally accepted accounting standards for the public sector. 
med Reach-frordningen8. Echa berknar och fakturerar avgifterna baserat p uppgifter som fretagen anger vid anskan.
Ex-post verifications by the Agency identified the need for considerable fee corrections, with the total amount of corrections being unknown at the end of 2017. 
Vid Echas efterhandskontroller framkom att avsevrda avgiftskorrigeringar behvde gras, men korrigeringarnas totala belopp var inte knt i slutet av 2017.
20 For the GSA, we noted the fact that the outcome of the public procurement procedure for one of the agencyŐs main contracts (1.5 billion euro framework contract) has been challenged by one of the tenderers. 
20 I frga om GSA noterade vi det faktum att resultatet av det offentliga upphandlingsfrfarandet fr ett av byrns strsta kontrakt (ett ramavtal vrt 1,5 miljarder euro) har ifrgasatts av en av anbudsgivarna.
21 In relation to the two London-based agencies, EMA and EBA, we drew attention to the fact that they will leave the UK in 2019 and that their accounts and related notes were prepared using the information available at the date the accounts were signed. 
21 Nr det gller de tv Londonbaserade byrerna EMA och EBA pekade vi p det faktum att de kommer att flytta frn Storbritannien 2019 och att deras rsredovisningar med tillhrande noter hade upprttats utifrn den information som fanns tillgnglig den dag d rsredovisningen undertecknades.
22 For Chafea, we reported on significant weaknesses in the accounting environment. 
22 Fr Chafea rapporterade vi om betydande brister i redovisningsmiljn.
ŇCleanÓ opinions on the legality and regularity of the revenue underlying agenciesŐ accounts 23 For all agencies, we issued unqualified (ŇcleanÓ) audit opinions on the legality and regularity of the revenue underlying the annual accounts for the year ended 31 December 2017. 
Uttalanden utan reservation om lagligheten och korrektheten i de intkter som ligger till grund fr byrernas rkenskaper 23 Fr samtliga byrer gjorde vi uttalanden utan reservation om lagligheten och korrektheten i de intkter som ligger till grund fr rsredovisningarna fr det budgetr som slutade den 31 december 2017.
ŇCleanÓ opinions on the legality and regularity of the payments underlying the agenciesŐ accounts, except for EASO 24 For 40 agencies, we issued unqualified (ŇcleanÓ) audit opinions on the legality and regularity of the payments underlying the annual accounts for the year ended 31 December 2017. 
Uttalanden utan reservation om lagligheten och korrektheten i de betalningar som ligger till grund fr byrernas rkenskaper, med undantag fr Easo 24 Fr 40 byrer gjorde vi uttalanden utan reservation om lagligheten och korrektheten i de betalningar som ligger till grund fr rsredovisningarna fr det budgetr som slutade den 31 december 2017.
25 For EASO we issued an adverse opinion due to material and systematic instances of non-compliance of payments with the OfficeŐs Financial Regulation and other applicable rules and provisions, mainly related to public procurement and recruitment procedures underlying payments. 
25 I frga om Easo gjorde vi ett uttalande med avvikande mening p grund av vsentliga och systematiska vertrdelser av stdkontorets budgetfrordning och andra tillmpliga regler och bestmmelser, frmst gllande underliggande betalningar vid offentlig upphandling och rekryteringsfrfaranden. vertrdelsernas systematiska karaktr tyder p att internkontrollsystemet inte r adekvat.
compliant payments amounts at least to 7.7 million euros or 10.3 % of the OfficeŐs total payments made in 2017. 
Det sammanlagda felet till fljd av oriktiga betalningar uppgr till minst 7,7 miljoner euro eller 10,3 % av Easos totala betalningar 2017.
Other matter paragraphs address issues of specific importance 26 For the EIT we addressed that the initial grant reimbursement rates to Knowledge and Innovation centres (KICs) were increased towards the end of the eligibility period, which goes against the purpose of encouraging KICs to become less dependent on EIT financing. 
I punkterna under vrigt tas srskilt viktiga frgor upp 26 Fr EIT tog vi upp frgan om att de ursprungliga ersttningsniverna fr bidrag till kunskaps-och innovationsgrupper (KI-grupper) hjdes mot slutet av stdberttigandeperioden, vilket strider mot syftet att uppmuntra KI-grupperna att bli mindre beroende av EIT:s finansiering.
For one of the KICs, this represented a substantial change to the initial award decision. 
Fr en av KI-grupperna innebar detta en vsentlig ndring i frhllande till det ursprungliga tilldelningsbeslutet.
27 In the case of Frontex, since 2014 we have consistently reported that proof of the expenditure claimed by cooperating countries was often insufficient. This was also confirmed by this yearŐs audit results. 
27 I frga om Frontex har vi sedan 2014 konsekvent rapporterat om att bevisen fr kostnader som samarbetslnder begr ersttning fr ofta r otillrckliga. Detta bekrftades ocks av rets granskningsresultat.
28 For EBA, EIOPA and ESMA we drew attention to the fact that their budgets are financed partly from European Union funds and partly through direct contributions from EU Member StatesŐ supervising authorities and/or supervised entities. 
28 Fr EBA, Eiopa och Esma ppekade vi det faktum att deras budgetar finansieras till en del av EU-medel och till en del genom direkta bidrag frn medlemsstaternas tillsynsmyndigheter och/eller de enheter som str under tillsyn.
29 For the GSA we reported that the Agency operates both Galileo Security Monitoring Centre (GSMC) and Galileo ground stations on UK territory, which might need to be relocated. 
29 Fr GSA rapporterade vi att byrn driver svl skerhetsvervakningscentrumet fr Galileo (GSMC) som markstationer fr Galileo p Frenade kungarikets territorium och att dessa kan komma att behva flyttas.
30 For the CdT we referred to the fact that several agencies were making increasing use of in-house and other alternative translation solutions, which implied that the CdTŐs capacity was not being utilised to the greatest possible extent. 
30 Nr det gller CdT tog vi upp det faktum att flera byrer i allt strre utstrckning anvnde sig av interna eller andra alternativa versttningslsningar vilket innebar att CdT:s kapacitet inte utnyttjades maximalt.
31 In December 2016, BEREC Office requested translations from CdT for four calls for expression of interest for the establishment of staff reserve lists, even though all posts authorised by the budgetary authorities in its establishment plan were filled. 
31 I december 2016 bestllde Berecbyrn versttningar frn CdT av fyra uppmaningar att inkomma med intresseanmlan som syftade till att upprtta reservlistor ver personal, trots att alla tjnster som godknts av budgetmyndigheten i byrns tjnstefrteckning var tillsatta.
The related payment made in March 2017 counted for 2.5 % of the BEREC OfficeŐs 2017 budget. 
Betalningen fr versttningarna gjordes i mars 2017 och motsvarade 2,5 % av Berecbyrns budget fr 2017.
These observations are summarised below. 
Dessa iakttagelser sammanfattas nedan.
Progress towards a more harmonised IT landscape 33 Agencies carry out a wide range of operational activities, requiring adequate and occasionally tailor-made IT solutions. 
Framsteg mot ett mer harmoniserat it-landskap 33 Byrerna utfr en mngd varierande operativa verksamheter som krver lmpliga och i vissa fall skrddarsydda it-lsningar.
While the agencies made very good progress in the use of similar budget management and accounting systems, as we reported in our 2016 summary report on agency audit results, there was still a multitude of IT solutions used in other key areas. 
Som vi rapporterade i sammanfattningen av resultaten av 2016 rs revisioner hade byrerna gjort mycket stora framsteg med Easo Easo EIT F r o n t e x anvndningen av liknande system fr budgetfrvaltning och redovisning, men de anvnde fortfarande mnga olika it-lsningar inom andra centrala omrden.
34 Good progress was made in 2017 in relation to IT tools on human resources management, when 20 agencies signed agreements with the Commission on the use of its SYSPER II tool, which will provide for a more uniform IT landscape in the area. 
34 Goda framsteg gjordes under 2017 nr det gller it-verktyg fr personalfrvaltning, d 20 byrer tecknade avtal om anvndning av kommissionens verktyg Sysper II, vilket kommer att leda till ett mer enhetligt it-landskap p det omrdet.
It is planned that the majority of agencies will use the CommissionŐs tool as from 1 January 2019. 
Enligt planen ska de flesta av byrerna anvnda kommissionens verktyg frn 1 januari 2019.
Figure 8 Đ AgenciesŐ introduction of common SYSPER II HR tool 17 8 using SYSPER II not using SYSPER II 2016 0 signedup for SYSPER II 2017 8 13 20 33 Source: ECA based on information from agencies. 
Figur 8 Đ Byrernas infrande av det gemensamma personalfrvaltningsverktyget Sysper II 17 8 anvnder SYSPER II anvnder inte SYSPER II 2016 2017 8 13 20 33 tecknat 0 avtalom SYSPER II Klla: Revisionsrtten, p grundval av uppgifter frn byrerna.
All agencies publish their calls for tender electronically via TED (Tenders Electronic Daily), the European public procurement journal. 
Alla byrer offentliggr sina upphandlingsmeddelanden i tillgget till EUT om offentlig upphandling, TED (Tenders Electronic Daily).
The Commission also launched tools for electronic invoicing in 2010 (e-invoicing), for the electronic publication of documents related to contract notices in the EU Official Journal in 2011 (e-tendering) and for the electronic submission of tenders in 2015 (e-submission). 
Kommissionen lanserade sina verktyg fr elektronisk fakturering (e-fakturering) 2010, fr elektroniskt offentliggrande av dokument i samband med meddelanden om upphandling i EU:s officiella tidning (e-upphandling) 2011 och fr elektronisk inlmning av anbud (e-inlmning) 2015.
Figure 9 Đ AgenciesŐ introduction of e-procurement tools TED e-invoicing 12 29 e-submission 16 25 outstanding e-tendering 15 26 41 implemented Source: ECA based on information from agencies. IT consultancy and project management improving at EMA and eu-LISA 36 In the course of last yearŐs audit we carried out an analysis of the EMAŐs management of consulting services. 
Figur 9 Đ Byrernas infrande av verktyg fr e-upphandling TED e-fakturering 12 29 e-inlmning 16 25 e-upphandling 15 26 18 41 infrt Klla: Revisionsrtten, p grundval av uppgifter frn byrerna. inte infrt Bttre utnyttjande av it-konsulter och projektfrvaltning inom EMA och eu-LISA 36 I samband med frra rets revision utfrde vi en analys av EMA:s frvaltning av konsulttjnster.
During 2017 the Agency implemented several measures to improve the situation. 
Under 2017 vidtog EMA flera tgrder fr att frbttra situationen.
However, reducing the AgencyŐs critical dependence on consulting firms will take time and the impact of the measures taken will only be seen over the years. 
Men att minska EMA:s kritiska beroende av konsultfretagen kommer att ta tid och effekterna av de tgrder som vidtagits kommer att ses frst om ngra r.
37 Given the nature of eu-LISA operations, the Agency uses consultancy services mainly in connection with IT projects. 
37 Beroende p karaktren i eu-LISAs verksamhet anvnder byrn konsulttjnster framfr allt i samband med it-projekt.
Systematic non-compliance with recruitment and procurement rules in EASO 38 In the case of EASO we highlighted major risks inherent to the nature of the OfficeŐs activities and challenges caused by the migration crisis. 
Systematiska vertrdelser av regler fr rekrytering och upphandling inom Easo 38 I frga om Easo understrk vi de stora inneboende riskerna i stdkontorets verksamhet, srskilt med de utmaningar som migrationskrisen orsakat.
Those risks were not mitigated by a solid governance structure and effective controls, which led to numerous instances of material non-compliance with the legal framework, notably in relation to recruitment and procurement procedures. 
Dessa risker kunde inte dmpas eftersom det saknades en solid ledningsstruktur och ndamlsenliga kontroller, vilket ledde till flera vsentliga vertrdelser av den rttsliga ramen, framfr allt nr det gller rekryterings-och upphandlingsfrfaranden.
The incompliances found affect the principles of competition, transparency, equal treatment and non-discrimination. 
De vertrdelser som konstaterats pverkar principerna om konkurrens, ppenhet, likabehandling och icke-diskriminering.
Shortcomings persist in the management of procurements 39 The objective underlying public procurement is to ensure competition between economic operators and to achieve the most economically advantageous purchase in a transparent, objective and consistent manner on the basis of the applicable legal framework. 
Det finns fortfarande brister i frvaltningen av upphandlingar 39 Syftet med offentlig upphandling r att skerstlla konkurrens mellan ekonomiska aktrer och att se till att de ekonomiskt mest frdelaktiga inkpen grs p ett transparent, objektivt och konsekvent stt utifrn den gllande rttsliga ramen.
Most agencies analysed BREXIT implications 40 On 29 March 2017 the United Kingdom (UK) notified the European Council of its decision to withdraw from the European Union (Brexit). 
De flesta av byrerna analyserade konsekvenserna av Brexit 40 Den 29 mars 2017 meddelade Frenade kungariket Europeiska rdet sitt beslut att lmna Europeiska unionen (Brexit).
agencies, five of them (ACER, BEREC Office, CEPOL, ENISA, EU-OSHA) did not carry out a comprehensive analysis of the likely Brexit impact on their organisation, operations and accounts. 
Till skillnad frn de flesta andra har fem byrer (Acer, Berecbyrn, Cepol, Enisa och EU-Osha) inte utfrt ngon vergripande analys av Brexits troliga konsekvenser fr deras organisation, verksamhet och rkenskaper.
Vacancy notices could be published on the EPSO website 41 Most of the agencies (ACER, Cedefop, CEPOL, Chafea, EASA, EBA, ECHA, EEA, EIGE, EIOPA, EIT, EMA, EMCDDA, EMSA, ENISA, ESMA, eu-LISA, Eurojust, Europol, Frontex, GSA, SRB) publish vacancy notices on their own websites and on social media, but frequently not on the website of the European Personnel Selection Office (EPSO). 
Meddelanden om lediga tjnster borde offentliggras p Epsos webbplats 41 De flesta av byrerna (Acer, Cedefop, Cepol, Chafea, Easa, EBA, Echa, EEA, EIGE, Eiopa, EIT, EMA, ECNN, Emsa, Enisa, Esma, eu-LISA, Eurojust, Europol, Frontex, GSA och SRB) offentliggr meddelanden om lediga tjnster p sina egna webbplatser och i sociala medier, men ofta inte p Europeiska rekryteringsbyrns (Epso) webbplats.
A publication on the EPSO website would increase transparency and publicity. 
Offentliggrande p Epsos webbplats skulle ge kad insyn och publicitet.
Fewer observations on the legality and regularity of payments 42 The number of observations on the legality and regularity of payments decreased to eight (2016: 11), which illustrates the agenciesŐ continued efforts to comply with the legal framework, particularly the provisions laid down by the Financial and Staff Regulations. 
Frre iakttagelser om betalningars laglighet och korrekthet 42 Antalet iakttagelser om lagligheten och korrektheten i betalningarna minskade till tta (2016: elva), vilket visar att byrerna gr fortsatta anstrngningar fr att flja den rttsliga ramen, srskilt bestmmelserna i budgetfrordningen och tjnstefreskrifterna.
While five observations again addressed weaknesses related to procurement procedures (EASO, EASA, EIGE, Frontex), three observations related to recruitment procedures (EASO, Cedefop, Frontex). 
Fem iakttagelser gllde terigen upphandlingsfrfaranden (Easo, Easa, EIGE och Frontex) och tre rrde rekryteringsfrfaranden (Easo, Cedefop och Frontex). 19
Budgetary management shows improvements 43 Under the Financial Regulation, budget appropriations granted for a given year can be carried over to the next year under certain conditions. 
Budgetfrvaltningen har frbttrats 43 Enligt budgetfrordningen fr budgetanslag som beviljats fr ett visst r fras ver till nsta r p vissa villkor.
While the Financial Regulation does not set ceilings for such carry overs, excessive levels can indicate delays in the implementation of work programmes or procurement plans and can also be in contradiction with the budgetary principle of annuality. In 2017 we reported only 3 instances (2016: 28) of high carry overs for agencies. 
Det finns inget tak fr sdana verfringar i budgetfrordningen, men verdrivet stora verfringar kan tyda p frseningar i genomfrandet av arbetsprogram eller upphandlingsplaner och kan ven strida mot principen om budgetens ettrighet. r 2017 rapporterade vi endast 3 fall (2016: 28) av stora verfringar fr byrer.
This decrease in 2017 resulted from a better and more transparent explanation and justification of carry overs by the agencies, but also by a change in our reporting approach. 
Minskningen 2017 r ett resultat av att byrerna lmnat bttre och mer transparenta frklaringar och motiveringar till verfringarna, men ocks av att vi frndrat vr rapporteringsmetod.
As from 2017, we are only reporting on carry overs if we do not consider them sufficiently justified. 
Frn och med 2017 rapporterar vi bara verfringarna om vi anser att de inte r tillrckligt motiverade.
44 In addition, we reported cancellations of budget appropriations carried over from previous years for two agencies (Frontex, EUIPO). 
44 Vidare rapporterade vi om budgetanslag som hade frts ver frn tidigare r och frfallit vid tv byrer (Frontex och EUIPO).
These indicated an overestimation of budgetary needs, notably on the part of public administrations of Member States and other cooperating countries. 19 
Det tyder p en verskattning av budgetbehoven, framfr allt frn de offentliga frvaltningarnas sida i medlemsstater och andra samarbetslnder.
Accounting environments could be further enhanced 45 In the course of this yearŐs annual audits, we also reviewed the agenciesŐ accounting environments, which are an important element for the preparation of reliable accounts. 
Redovisningsmiljerna kan frbttras ytterligare 45 Vid rets revisioner granskade vi ven byrernas redovisningsmiljer, som r en viktig del i utarbetandet av tillfrlitliga rkenskaper.
By the end of 2017, only four agencies had joined this arrangement. 
I slutet av 2017 hade bara fyra byrer anslutit sig till detta system.
46 The hierarchical position of an accounting officer within an agency can affect his independence. 
46 En rkenskapsfrares stllning i hierarkin inom en byr kan pverka hans eller hennes oberoende.
In particular, accounting officers need to be independent from anyone having (sub-) delegation to authorise commitments and payments. 
Framfr allt mste rkenskapsfraren vara oberoende av varje person med (vidare)delegerade befogenheter att godknna taganden och betalningar.
We see a need to strengthen the accounting officerŐs independence by making him directly responsible to the AgencyŐs Director (administratively) and Board (functionally). 
Vi ser ett behov av att strka rkenskapsfrarens oberoende genom att han eller hon grs direkt ansvarig infr byrns direktr (administrativt) och styrelse (funktionellt).
47 The Financial Regulation requires accounting officers to confirm the reliable functioning of the agenciesŐ accounting systems (validation). 
47 Enligt budgetfrordningen ska rkenskapsfrarna bekrfta att byrernas redovisningssystem fungerar tillfrlitligt (validering).
While for most of the agencies their accounting systems are covered by up-to-date validations, we found that major changes made to the accounting systems of seven of the agencies (ACER, BEREC Office, CEPOL, EASME, EIT, EMA, GSA) require a timely re-validation. 
De flesta byrers redovisningssystem omfattas av uppdaterade valideringar, men vi noterade att strre 20 21 frndringar har skett i sju byrers redovisningssystem (Acer, Berecbyrn, Cepol, Easme, EIT, EMA och GSA) som drfr snarast behver valideras p nytt.
Figure 10 Đ Independence of agenciesŐ accounting officers and re-validation of accounting system overdue Re-validation of accounting system overdue Validation of accounting system still valid Source: ECA based on information from agencies. 20 7 34 13 28 Independence of Accounting Officer inadequate Independence of Accounting Officer adequate 
Figur 10 Đ Efterslpningar i omvalideringen av byrernas redovisningssystem samt rkenskapsfrarnas oberoende 7 34 Tidsfristen fr omvalidering av redovisningssystemet har lpt ut Valideringen av redovisningssystemet r fortfarande giltig 13 28 Rkenskapsfraren r inte tillrckligt oberoende Rkenskapsfraren r tillrckligt oberoende Klla: Revisionsrtten, p grundval av uppgifter frn byrerna.
We found internal control weaknesses in some agencies 48 Some weakness in the implementation of the internal control standard concerning their business continuity plan were identified for three agencies (ACER, EIT, Frontex). 
Vi fann brister i den interna kontrollen inom ngra byrer 48 Vissa brister i genomfrandet av normen fr internkontroll avseende kontinuitetsplanen konstaterades fr tre byrer (Acer, EIT och Frontex).
These weaknesses might create a considerable risk to business continuity for example, in the event of major disasters, as data might be lost irretrievably. 
Dessa brister kan medfra en avsevrd risk exempelvis fr verksamhetens kontinuitet i hndelse av strre katastrofer, eftersom data kan g frlorade oterkalleligt.
We report suspected fraud to OLAF 49 In 2017, we found and reported to OLAF three instances of suspected fraud in the approximately 1 000 transactions and 150 procurement procedures that we audited for our statements of assurance on the agencies. 
Vi rapporterar misstnkta oegentligheter till Olaf 49 r 2017 upptckte vi och rapporterade tre fall av misstnkta oegentligheter till Olaf, bland de cirka 1 000 transaktioner och 150 upphandlingsfrfaranden som vi granskade infr revisionsfrklaringarna om byrerna.