natgillin/translations-raw huggingface dataset:
The Court thus obtained reasonable assurance that the annual accounts for the financial year ended on 31 December 2003 were reliable and that the underlying transactions, taken as a whole, were legal and regular. 
Genom denna granskning har revisionsrtten uppntt rimlig skerhet om att rkenskaperna fr det budgetr som slutade den 31 december 2003 r tillfrlitliga och att de underliggande transaktionerna som helhet r lagliga och korrekta.
1. The Regulation was amended by Council Regulation (EC) No 1654/2003 of 18 June 2003 (OJ L 245, 29.9.2003, p. 
(1) EGTL216,20.8.1994,s.1.Frordningenndradesgenomrdetsfr-ordning (EG) nr 1654/2003 av den 18 juni 2003, EUT L 245, 29.9.2003, s.
(3) In accordance with Article 14(3) of the AgencyŐs Financial Regulation, the final accounts for the financial year 2003 were drawn up on 27 July 2004 and forwarded to the Court of Auditors, which received them on 24 September 2004. 
(3) I enlighet med artikel 14.3 i byrns budgetfrordning har de slutliga rkenskaperna fr budgetret 2003 upprttats den 27 juli 2004 och drefter verlmnats till revisionsrtten. Revisionsrtten mottog rkenskaperna den 24 september 2004.
A short form of these accounts is presented in the tables annexed to this report. 
En sammanfattning av dessa rkenskaper ges i de tabeller som bifogas denna rapport.
The revenue and expenditure account and balance sheet drawn up by the Agency for 2003 are set out in summary form in Tables 3 and 4. 
Byrns inkomst-och utgiftsredovisning och balansrkning fr budgetret 2003 sammanfattas i tabellerna 3 och 4.
7. The carry-overs of appropriations mainly concern Title III of the budget and, despite a significant reduction, represent more than 45 % of the commitments entered into. 
7. verfringarna av anslag gller frmst avdelning III i budgeten och motsvarar, trots en betydande minskning, ver 45 % av ingngna taganden.
The Court once again draws the AgencyŐs attention to the necessity of improving the monitoring of its activities. 
Revisionsrtten uppmrksammar terigen byrn p ndvndigheten av att bttre vervaka verksamheten.
For the financial year ending on 31 December 2003 the Agency began to apply the accounting principles set out in its new financial regulation. 
Fr det budgetr som slutade den 31 december 2003 har byrn brjat tillmpa redovisningsprinciperna i sin nya budgetfrordning.
Nevertheless, the data concerning the financial year 2002 were not reprocessed, so it is not possible to compare the two financial years. 
Eftersom uppgifterna fr budgetret 2002 inte har rknats om r det dock inte mjligt att jmfra de tv budgetren.
In its report concerning the financial year 2002 (4), the Court noted shortcomings in checks on a programme of subsidies for the collation and dissemination of good practices to reduce the risks to health and safety in small and medium-sized enterprises. 
I sin rapport om budgetret 2002 (4) konstaterade revisionsrtten att det fanns brister i kontrollen av ett stdprogram fr utarbetande och spridning av goda arbetsmetoder som minskar arbetsmiljriskerna i sm och medelstora fretag.
In 2003 the Agency paid 3,1 million euro on the basis of an analysis of the activity reports and financial reports concerning 53 projects under this programme. 
Under 2003 betalade byrn 3,1 miljoner euro p grundval av en analys av verksamhetsrapporter och ekonomiska rapporter fr 53 projekt inom detta program.
The declarations of expenditure of 20 of these projects were audited by the Court. 
Revisionsrtten har granskat utgiftsredovisningarna fr 20 av dessa projekt.
As the date of the end of the programme approached, the Agency reduced its demands in terms of financial documentation in support of requests for final payment. 
I takt med att datumet fr programmets avslutande nrmade sig snkte byrn sina krav p den ekonomiska dokumentation som utgjorde underlag fr anskningarna om slutbetalning.
The result was that, in the case of five of the 20 files examined, payments had been made to the extent of 348 000 euro on the basis of nothing more than a declaration of expenditure, without adequate supporting documents and in some cases with none (5). 
Hrav fljde att i fem av de 20 renden som undersktes hade byrn gjort utbetalningar p omkring 348 000 euro p grundval av endast en enkel utgiftsdeklaration utan tillrckligt styrkande underlag, och ibland helt utan underlag (5).
In its reply to the CourtŐs report concerning the financial year 2002 (6), the Agency was examining the possibility of carrying out checks at project holder level. 
I sitt svar p revisionsrttens rapport om budgetret 2002 svarade byrn att man underskte mjligheterna att genomfra kontroller p projektniv (6).
No such check was carried out in 2003. 
Det har inte gjorts ngra kontroller av detta slag under 2003.
As the Court pointed out in its opinion on the financial year 2002 (7), the audit of the budgetary accounts again revealed shortcomings in the definition of ex ante financial checks and the relevant formal procedures. 
Ssom anges i revisionsrttens uttalande om budgetret 2002(7) visade granskningen av rkenskaperna terigen att utformningen och definitionen av finansiella frhandskontroller var bristfllig.
(4) See paragraph 12 of the report concerning the financial year 2002 (OJ C 319, 30.12.2003, p. 
(4) Se punkt 12 i rapporten om budgetret 2002, EUT C 319, 30.12.2003, s.
10). (5) In four cases, no supporting document was attached to the request and in one case the supporting documents covered only part of the amount requested. 
10. (5) I fyra renden bifogades det inget styrkande underlag alls till anskan och i ett fall tckte anskan endast delvis det begrda beloppet.
(6) See paragraph 13 of the reply to the report concerning the financial year 2002 (OJ C 319, 30.12.2003, p. 
(6) Se punkt 13 i svaret p rapporten om budgetret 2002, EUT C 319, 30.12.2003, s.
(7) See paragraph 9 of the report concerning the financial year 2002 (OJ C 319, 30.12.2003, p. 
(7) Se punkt 9 i rapporten om budgetret 2002, EUT C 319, 30.12.2003, s.
30.12.2004 EN Official Journal of the European Union C 324/3 11. 
30.12.2004 SV Europeiska unionens officiella tidning C 324/3 11.
According to Article 4 of the AgencyŐs basic regulation, the national authorities are to inform the Agency of the names of the institutions with which the Agency is able to cooperate and which can act as topic centres. 
I enlighet med artikel 4 i dess grundfrordning skall de nationella myndigheterna underrtta byrn om namnen p de institutioner med vilka byrn har rtt att samarbeta inom ramen fr mnescentrum.
The Agency has financed two centres (1) which cover a large range of topics. One of them cooperates with 14 institutions and the other with 12. 
Byrn har finansierat tv centrum (1) som tcker ett brett spektrum av teman, dr det ena centrumet grupperar 14 institutioner och det andra 12 stycken.
The main added value of the studies carried out by the centres is the fact that they collect data which are sometimes difficult to obtain and analyse at European level. 
Det viktigaste mervrdet i de studier som utfrs av dessa centrum r att samla ihop uppgifter som ibland kan vara svra att f fram, och att gra en komparativ analys av dem p europeisk niv.
The Agency should strengthen its system for checking expenditure declared by topic centres, in particular by asking for them to be certified by an external auditor. 
Byrn br frstrka sitt system fr kontroll av de utgifter som mnescentrumen deklarerar och srskilt begra att utgifterna intygas av en extern revisor.
For the Court of Auditors Juan Manuel FABRA VALLS President (1) AthirdcentrewassetupinJune2003solelyforthecollectionofdata in the candidate countries; this centre ceased operations in April 2004. 
Fr revisionsrtten Juan Manuel FABRA VALLS Ordfrande (1) Ett tredje centrum inrttades i juni 2003 fr att enbart samla in uppgifter frn kandidatlnderna. Verksamheten vid detta centrum upphrde i april 2004.
C 324/4 EN Official Journal of the European Union 30.12.2004 Areas of Community competence according to the Treaty The AgencyŐs competences as defined by Council Regulation (EC) No 2062/94 of 18 July 1994 Governance Funds placed at the AgencyŐs disposal in 2003 (data for 2002) Products and services supplied in 2003 Social Provisions Objectives Tasks 1 Administrative Board Final budget: Development of the network The Community and the Member States (...) shall have as their objectives (...) improved living and working conditions, so as to make possible their harmonisation while the improvement is being maintained (...). 
C 324/4 SV Europeiska unionens officiella tidning 30.12.2004 Gemenskapens behrighetsomrde enligt frdraget Byrns behrighet enligt definitionen i rdets frordning (EG) nr 2062/94 av den 18 juli 1994 Organisation Medel till myndighetens frfogande 2003 (uppgifter fr 2002 inom parentes) Produkter och tjnster som tillhandahllits under 2003 Sociala bestmmelser Ml Uppgift 1 Styrelse Slutlig budget: Utveckla ntverk Gemenskapen och medlemsstaternas ml skall (...) vara (...) att frbttra lev-nadsĐ och arbetsvillkor och drigenom mjliggra en harmonisering samtidigt som frbttringarna bibehlls (...).
Ń To collect and disseminate information on national and Community priorities and on research Composition 14,6 million euro (13,2 million euro) approximately 600 partners associated with national focal points, nine expert groups, three topic centres, participation of PHARE and EFTA countries With a view to achieving the objectives of Article 136, the Community shall support and complement the activities of the Member States in the following fields: to supply the Community bodies and the Member States with information they require to formulate and implement policies, in particular as regards the impact on small and medium-sized enterprises Ń 3 representatives of the Commission Staff as at 31 December 2003: Ń Electronic media: twice-weekly newsletter to 20 000 subscribers, website (1,7 million visitors) a) improvement in particular of the working environment to protect workersŐ health and safety; Ń To adopt the AgencyŐs work programme and annual general report 25 (21) other posts (auxiliary contracts, seconded national experts, local staff, temporary staff) Ń Publications: 9 information reports and working documents, 11 fact sheets, 1 issue of the ÔForumŐ magazine, 3 newsletters Ń paper version, 19 press releases b) working conditions; (...) 
Fr att uppn mlen i artikel 136 skall gemenskapen understdja och komplettera medlemsstaternas verksamhet inom fljande omrden: Frmja samarbete och utbyte av information, inbegripet information om utbildningsprogram.
30.12.2004 EN Official Journal of the European Union C 324/5 Source of revenue Revenue entered in the final budget for the financial year Revenue collected Expenditure allocation outstand- Community subsidies 13,4 0,0 0,2 11,6 Title I Staff 3,7 3,5 3,2 1,4 1,4 1,1 8,5 8,3 2,6 1,1 1,0 0,5 0,1 0,4 0,1 0,1 0,2 0,0 0,2 0,2 5,9 0,0 5,8 5,2 0,5 0,0 0,0 0,0 0,1 3,9 0,1 1,6 0,6 14,3 0,0 1,1 3,5 3,3 1,4 1,3 8,3 7,8 1,0 0,5 0,1 0,5 0,2 0,1 5,9 0,6 0,5 0,0 Own revenue 0,0 Title II Administration Other subsidies Other 0,1 Title III Operating activities Revenue Expenditure revenue p.m. 
30.12.2004 SV Europeiska unionens officiella tidning C 324/5 Inkomsternas ursprung Inkomster i den slutliga budgeten fr budgetret Anslag i den slutliga budgeten budge-tagan- betalda verfr- ende betalda fr-anslag tagan-betalda ver-frfallna Gemenskapsbidrag 13,4 0,0 0,2 11,6 Avdelning I Personal 3,7 3,5 3,2 1,4 1,4 1,1 0,1 0,4 0,1 0,1 0,2 0,0 0,2 0,2 5,9 0,0 5,8 5,2 0,5 0,0 0,0 0,0 0,1 3,9 3,6 3,3 0,1 1,6 1,6 1,3 0,6 14,3 14,1 7,8 0,0 1,1 1,0 0,5 0,1 0,5 0,2 0,1 5,9 0,6 0,5 0,0 Egna inkomster 0,0 Avdelning II Administration vriga bidrag vriga 0,1 Avdelning III Driftsutgifter 8,5 Inkomster Utgifter inkomster p.m.
0,2 PHARE expenditure PHARE revenue 1,1 0,8 Total 14,6 12,7 Total 6,6 0,5 6,2 5,5 0,8 20,8 14,1 13,0 6,6 1,2 14,6 14,1 7,5 Source: The AgencyŐs data Ń The tables present, in summary form, the data provided by the Agency in its own accounts. N.B.: Differences in totals are due to the effects of rounding. mitted over celled appropria- tions celled tions Table 2 European Agency for Safety and Health at Work Ń Implementation of the budget for the financial year 2003 Appropriations in the final budget Appropriations carried over from the previous financial year Available appropriations (2003 budget and financial year 2002) appro-entered com-paid carried can-ing paid can-pria- com-paid carried cancelled mitted over (million euro) 
0,2 Utgifter fr Phare 8,3 2,6 1,1 1,0 0,5 Inkomster frn Phare 1,1 0,8 Faktiska inkomster Utgiftsfrdelning Utest-14,6 14,1 7,5 Klla: Uppgifter frn byrn. I tabellen sammanfattas de uppgifter som byrn lagt fram i sina rkenskaper. 6,6 0,5 6,2 5,5 0,8 20,8 20,3 13,0 6,6 1,2 Totalt 14,6 12,7 Totalt Anm.: Eventuella differenser i totalbeloppen beror p avrundning. ten den frda fallna taganden fallna den frda Tabell 2 Europeiska arbetsmiljbyrn Đ Budgetgenomfrandet fr budgetret 2003 Anslag som frts ver frn det fregende budgetret Tillgngliga anslag (budgeten 2003 och budgetret 2002) (miljoner euro)
8). (2) In 2003 the Agency depreciated its fixed assets for the first time. 
8). (2) Byrn har 2003 fr frsta gngen gjort avskrivningar p sina anlggningstillgngar.
(3) The negative balance is due to the fact that carry-overs are still being treated as expenditure, without any economic adjustment. A rough estimate of the adjustment to be applied suggests that the actual balance for the financial year is of the order of a million euro. 
(3) Detnegativakontosaldotberorpattverfringarnafortstterattlikstllasmedutgifterutanattdetgrsngrakorrigeringaribokfringen.Engrovberkningavdenkor-rigering som behver gras pekar p att budgetrets verkliga saldo borde vara i storleksordningen 1 miljon euro. Anm.: Eventuella differenser i totalbeloppen beror p avrundning. Klla: Uppgifter frn byrn.
Source: The AgencyŐs data Ń The tables present, in summary form, the data provided by the Agency in its own accounts. 
I tabellen sammanfattas de uppgifter som byrn lagt fram i sina rkenskaper.
30.12.2004 EN Official Journal of the European Union C 324/7 Table 4 European Agency for Safety and Health at Work Ń Balance sheet at 31 December 2003 and 31 December 2002 Computer software IT equipment Fittings and furniture Transportation equipment Medium and long-term assets Community subsidies Stocks Office supplies Current assets Community subsidies Sundry accounts receivable Recoverable VAT Cash accounts Bank and cash Imprest account Suspense accounts Advances Own capital (1) Balance for the financial year Medium and long-term liabilities Liabilities against assigned revenue Current liabilities Non-automatic carry-overs Automatic carry-overs Commission Sundry accounts payable Payroll deductions Liabilities against assigned revenue Suspense accounts Recovery orders Revenue for re-use Đ Assets 2003 95 136 215 0 445 0 0 6 6 1 035 62 0 1 097 4 889 1 4 890 6 6 6 445 2002 145 428 614 26 1 214 369 369 15 15 681 53 5 739 4 922 61 4 982 0 0 7 319 Liabilities 2003 431 Đ 1 113 Đ 682 0 0 135 6 498 282 128 73 0 7 117 11 0 11 6 445 2002 1 229 1 108 121 369 369 193 5 813 7 19 24 736 6 791 21 17 37 7 319 (million euro) Fixed assets Own capital Subtotal Subtotal Subtotal Subtotal Subtotal Subtotal Total Subtotal Subtotal Subtotal Subtotal Total (1) The total for capital at 31 December 2003 corresponds to the sum of the gross value of fixed assets at 31 December 2002 minus historical depreciation for the period 1996 to 2002 plus the variation in the value of stock between 31.12.2002 and 31.12.2003 and adjustments on the valuation, recognition and downgrading of fixed assets. 
Vidare tillkommer frndringen av lagervrdet mellan den 31 december 2002 och den 31 december 2003 samt korrigeringar av vrdering, bokfring och utrangering av anlggningstillgngar.
The depreciation for 2003 has been included in the result for the year and therefore has not been deducted directly from capital. 
Avskrivningarna fr budgetret 2003 har tagits med i resultatet och dras allts inte av direkt frn kapitalet.
Source: The AgencyŐs data Ń The tables present, in summary form, the data provided by the Agency in its own accounts. 
Klla: Uppgifter frn byrn. I tabellen sammanfattas de uppgifter som byrn lagt fram i sina rkenskaper.
C 324/8 EN Official Journal of the European Union 30.12.2004 THE AGENCYŐS REPLIES 7. 
C 324/8 SV Europeiska unionens officiella tidning 30.12.2004 BYRNS SVAR 7.
Compared with 2002, the Agency has significantly reduced carry-overs in 2003 (from 60 to 45 %). 
Jmfrt med 2002 har byrn avsevrt minskat verfringarna under 2003 (frn 60 till 45 procent).
As in 2002 carry-overs are mainly due to the proper implementation of the SME funding scheme, which has a clear two-year implementation cycle. 
Liksom under 2002 gller verfringarna huvudsakligen det korrekta genomfrandet av finansieringsprogrammet fr sm och medelstora fretag, som uppenbart har en genomfrandecykel p tv r.
Following various meetings between the Commission and the Accountants of all Agencies, it was decided that the withdrawal of credits carried over at the end of the year, required the use of specific IT tools, which were not available but are now being developed by the Agency. 
Efter diverse mten mellan kommissionen och rkenskapsfrarna fr samtliga inrttningar togs beslut om att annulleringen av anslag som verfrdes i slutet av ret krvde srskilda IT-verktyg, som inte fanns tillgngliga men som byrn nu hller p att utveckla.
Concerning the projects of the SME programme, the Agency did not pay the full grant to more than half of the project holders and six recovery orders were issued, following the internal assessment by Agency staff of the activity and financial reports and supporting documents provided by the 53 beneficiaries. 
Nr det gllde projekten fr programmet fr sm och medelstora fretag betalade byrn inte ut hela bidragsbeloppet till mer n hlften av de projektansvariga och sex betalningskrav utfrdades efter den interna bedmningen som byrns personal gjorde av de verksamhetsberttelser, ekonomiska rapporter och underlag som de 53 bidragsmottagarna lmnat.
The difference between the total amount foreseen and the total grant amount paid was EUR 382 377. 
Skillnaden mellan det frutsedda totalbeloppet och det utbetalda totala bidragsbeloppet var 382 377 euro.
The Agency would highlight that additional information provided by four of the five project holders mentioned by the Court, at the request of the Agency after the auditorsŐ visit, confirmed the information provided earlier in the financial statement, and no adjustment was required. 
Byrn vill framhlla att fyra av de fem projektbidragstagarna som revisionsrtten omnmner lmnade ytterligare information, p byrns begran efter revisionsrttens besk, som bekrftade den information som lmnats tidigare i den ekonomiska redogrelsen och ngon justering var inte ndvndig.
The fifth project holder provided some of the requested information justifying the total payment of EUR 11 000. 
Den femte projektbidragstagaren lmnade en viss del av den begrda informationen som berttigade en utbetalning p totalt 11 000 euro.
In 2004, the Agency commissioned a contractor to carry out five ex post financial audits, including on-site inspections of the SME project holdersŐ accounts. 
Under 2004 anlitade byrn en uppdragstagare fr att genomfra fem redovisningsrevisioner i efterhand, dribland inspektioner p plats av rkenskaperna fr de projektansvariga fr sm och medelstora fretag.
The final reports are due in October 2004 moreover, an independent evaluation of the first two SME schemes has concluded to the sustainability and the added value of the awarded projects as well as sound management of the schemes. 
Slutrapporterna skall vara klara i oktober 2004. En oberoende utvrdering av de tv frsta programmen fr sm och medelstora fretag har fr vrigt visat p de utvalda projektens hllbarhet och mervrde samt god frvaltning av programmen.
At the end of 2003, the internal restructuring of the Resource and Service Centre was completed, all operations are now subject to an ex ante verification check (operational and financial aspects). 
I slutet av 2003 blev den interna omstruktureringen av avdelningen fr resurser och tjnster klar Đ alla transaktioner kontrolleras nu p frhand (operationella och finansiella aspekter).
The Agency wishes to note that, in order to reinforce the control of expenditures, all contracts signed from September 2003 onwards with the Topic Centres include a clause by which the beneficiary will carry out an external audit of the use of the funds made available by the grant agreement. 
Fr att frstrka kontrollen av utgifterna vill byrn framhlla att alla avtal som undertecknats med mnescentrumen frn och med september 2003 innehller en bestmmelse enligt vilken bidragsmottagaren skall genomfra en extern granskning av anvndningen av de medel som stllts till frfogande enligt bidragsavtalet.
The auditors shall produce their professional opinion, the purpose of the audit being to certify that the financial documents submitted to the Agency by the beneficiary comply with the financial provisions of the agreement, that the costs declared are the actual costs and that all receipts have been declared. 
Revisorerna skall lmna sakkunniga yttranden, d syftet med granskningen r att kontrollera att de finansiella uppgifter som bidragsmottagaren lmnat till byrn verensstmmer med de finansiella bestmmelserna i avtalet, att de redovisade kostnaderna faktiskt har uppburits och att de redovisade inkomsterna r fullstndiga.
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Punkt Sida 1Đ2 3Đ6 7Đ9
C 332/24 EN Official Journal of the European Union 28.12.2005 INTRODUCTION 1. 
C 332/24 SV Europeiska unionens officiella tidning 28.12.2005 INLEDNING 1.
The European Agency for Safety and Health at Work (hereinafter referred to as the Agency) was established by Council Regulation (EC) No 2062/94 of 18 July 1994 (1). 
Europeiska arbetsmiljbyrn (nedan kallad ÓbyrnÓ) inrttades genom rdets frordning (EG) nr 2062/94 av den 18 juli 1994 (1).
The AgencyŐs task is to collect and disseminate information on national and Community priorities in the field of safety and health at work, to support national and Community organisations involved in the formulation and implementation of policy and to provide information on preventive measures. 
Nr det gller arbetsmilj r byrns uppgift att samla in och sprida information om nationella prioriteringar och gemenskapsprioriteringar, stdja berrda nationella instanser och gemenskapsinstanser vid utformningen och genomfrandet av arbetsmiljpolitik samt att upplysa om frebyggande tgrder.
Table 1 summarises the AgencyŐs competences and activities based on information provided by the Agency. 
I tabell 1 ges en sammanfattning av byrns behrighet och verksamhet som baseras p uppgifter frn byrn.
For information, the annual accounts drawn up by the Agency for the financial year 2004 are summarised in Tables 2, 3 and 4. 
I informationssyfte sammanfattas den rsredovisning som byrn har utarbetat fr budgetret 2004 i tabellerna 2, 3 och 4.
The CourtŐs opinion is addressed to the European Parliament and the Council in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (2); it was drawn up following an examination of the AgencyŐs accounts, as required by Article 248 of the Treaty establishing the European Community. 
Revisionsrttens uttalande riktas till Europaparlamentet och rdet i enlighet med artikel 185.2 i rdets frordning (EG, Euratom) nr 1605/2002 (2). Det har utarbetats efter en granskning av byrns rkenskaper i enlighet med artikel 248 i frdraget om upprttandet av Europeiska gemenskapen.