natgillin/translations-raw huggingface dataset:
One project under LIFE-Environment ran into financial difficulties, mainly due to the fact that the beneficiaryŐs own funds proved inadequate and the beneficiary obtained a higher Community contribution on the basis of declarations of expenditure which it had not incurred; this higher contribution allowed it to cover the major part of its own contractual contribution to the project. 
Ett Life-Milj-projekt fick ekonomiska svrigheter, framfr allt p grund av att stdmottagarens egna medel visade sig vara otillrckliga och att stdmottagaren p grundval av redogrelser om utgifter som den inte hade dragit sig fick ett hgre gemenskapsbidrag, vilket innebar att stdmottagaren kunde tcka en stor del av sitt eget avtalsenliga bidrag till projektet.
BeneficiariesŐ accounts insufficiently detailed 60. 
Stdmottagarnas redovisning inte tillrckligt detaljerad 60.
Unlike other forms of Community aid such as the Structural Funds, the administrative provisions for LIFE II do not impose an obligation on the beneficiaries to keep separate accounts for the project. 
Enligt de administrativa bestmmelserna fr Life II r inte stdmottagarna skyldiga att fra en srskild bokfring fr projekten, ngot som gr rakt emot de bestmmelser som gller fr andra gemenskapsstd, till exempel strukturfonderna.
For this reason it is not possible to identify all the movements of funds in respect of the revenue and expenditure concerning these projects. 
Drfr gr det inte att spra alla finansiella flden av inkomster och utgifter fr dessa projekt.
In such circumstances, no link can be established between a particular item of expenditure and the project to which it relates, as the documentary evidence submitted does not explicitly indicate the purpose of the equipment or the services concerned. 
I detta fall gr det inte att hitta ngot samband mellan en srskild utgift och det projekt som den hnfr sig till, eftersom verifikationerna inte tydligt anger i vilket syfte materialet eller tjnsterna har anvnts.
In addition, the audit revealed one case where items of expenditure were charged outside the accounts with the aim of obtaining the total maximum Community contribution provided for in the contract, even though this did not reflect reality. 
I ett fall upptcktes det dessutom vid granskningen att utgifter hade betalats utanfr redovisningen fr att man ville f hela det maximala gemenskapsbidrag som avsgs i avtalet, ven om detta inte stmde med de verkliga frhllandena.
The risk of the same item of expenditure being chargeable to several projects cannot be ruled out, because it is not possible from examining the accounts to determine the project for whose implementation the expenditure can be charged. 
Risken fr att en och samma utgift pfrs flera olika projekt kan inte undanrjas helt, eftersom det inte r mjligt att utifrn granskningen av rkenskaperna avgra till vilka projekt utgifterna hr.
The checks carried out confirmed this risk. 
De granskningar som utfrdes bekrftade denna risk.
One of the biggest non-governmental organisations, which manages a large number of projects subsidised by the Commission, only introduced a system of accounting records of this kind after 15 years of Community support. 
En av de strsta icke-statliga organisationerna, som frvaltar ett stort antal projekt som fr std frn kommissionen, infrde ett bokfringssystem av denna typ frst efter femton r av gemenskapsstd.
In another case, following an on-the-spot check, the Commission had, rightly, refused to grant the association the Community contribution because it did not have a system of general accounts making it possible to substantiate the costs presented in the final report. 
I ett annat fall vgrade kommissionen efter en kontroll p plats helt riktigt att bevilja organisationen gemenskapsbidrag med motiveringen att den inte hade ett allmnt bokfringssystem dr de kostnader som lades fram i slutrapporten kunde verifieras.
Uncertainty concerning the future use of land 63. 
Oskerhet om den framtida markanvndningen 63.
Purchases of land accounted for one third of the total expenditure on the LIFE-Nature projects, i.e. 131,7 million euro. 
Markinkpen motsvarade en tredjedel av de totala utgifterna fr de projekt som var knutna till Life-Natur, det vill sga 131,7 miljoner euro.
The impact on the budgets varies from one project to another, but may in some cases be equivalent to the entire project. 
Hur stor betydelse markinkpen har fr de enskilda budgetarna varierar beroende p projekt, men i vissa fall kan de motsvara hela projektet.
This substantial item of financing should therefore be examined in depth by the Commission during the evaluation stage in order to ensure that the land purchased is actually reserved in the long term for nature conservation purposes. 
Denna viktiga finansiering br drfr noggrant underskas av kommissionen under utvrderingsfasen s att det gr att frskra sig om att den inkpta marken p lng sikt verkligen reserveras fr naturskyddsndaml.
In the case of nature conservation and preservation projects, the eligibility of land purchases depends on an undertaking by the beneficiaries to continue conservation activities once the period laid down in the decision granting financing for the LIFE projects is over. 
Nr det gller naturskyddsprojekt och naturbevarande projekt grundar sig stdberttigandet fr markinkp p stdmottagarnas avsikter att fullflja de naturbevarande verksamheterna efter den period som avses i beslutet att bevilja finansiering till Life-projekten.
The Community has no guarantee in respect of the future use of such assets, except for a general clause in the Standard Administrative Provisions, and the use made of this land will depend solely on the beneficiariesŐ wishes. 
Gemenskapen har inga garantier nr det gller anvndningen av sdana tillgngar, med undantag av en allmn klausul i de administrativa standardbestmmelserna, och den bygger enbart p stdmottagarnas goda vilja.
Under LIFE I the purchase contracts included a clause according to which disposal or a change of use of this land could not be carried out without the CommissionŐs agreement. 
Under Life I fanns det en klausul i kpavtalen enligt vilken man inte kunde verlta marken eller ndra anvndningen av marken utan kommissionens godknnande.
This clause was abolished for LIFE II and LIFE III. 
Denna klausul slopades fr Life II och Life III.
The Court observes that this risk would be reduced if the Commission were to apply similar rules to those of the Structural Funds (1). 
Revisionsrtten konstaterar att denna risk skulle minska om kommissionen tillmpade samma regler som de som gller fr strukturfonderna (1).
The eligibility of such purchases is subject, amongst other things, to the condition that Ôthe purchase is made by or on behalf of a public institution or a body governed by public lawŐ. 
Stdberttigande fr sdana inkp godknns bland annat p villkor att Óinkpet grs av en offentlig institution eller organ som regleras av offentlig lagstiftning eller p dessas vgnarÓ.
(1) Commission Regulation (EC) No 1685/2000 of 28 July 2000 laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards eligibility of expenditure for operations co-financed by the Structural Funds (OJ L 193, 29.7.2000, p. 
(1) Kommissionens frordning (EG) nr 1685/2000 av den 28 juli 2000 om nrmare bestmmelser fr genomfrandet av rdets frordning (EG) nr 1260/1999 avseende stdberttigande utgifter i samband med insatser som har medfinansierats av strukturfonderna (EGT L 193, 29.7.2000, s.
C 292/18 EN Official Journal of the European Union 2.12.2003 MONITORING, CONTROL AND EVALUATION 66. Monitoring and control of the projects and evaluation of the results of the programme are functions that are important for guaranteeing an appropriate implementation of the financial instruments, for the timely identification of certain shortcomings and for deciding on the corrective measures which are needed for the programme to succeed. 
C 292/18 SV Europeiska unionens officiella tidning 2.12.2003 VERVAKNING, KONTROLL OCH UTVRDERING 66. vervakningen och kontrollen av projekten, liksom utvrderingen av programmets resultat r viktiga funktioner fr att man skall kunna garantera att det finansiella instrumentet genomfrs p ett tillfredsstllande stt, fr att vissa brister skall upptckas i tid och fr att man skall kunna fatta beslut om korrigerande tgrder som r ndvndiga fr att programmet skall bli framgngsrikt.
Unclear tasks of the technical assistance offices (TAOs) under LIFE II 67. 
Otydliga uppgifter fr byrerna fr tekniskt std inom Life II 67.
Expenditure on accompanying measures is, to a large extent, intended for the technical assistance offices (TAOs), which are the technical interface between the Commission and the beneficiaries. 
Utgifterna fr kompletterande tgrder gr till strsta delen till byrerna fr tekniskt std, som r det tekniska grnssnittet mellan kommissionen och stdmottagarna.
These external teams inform the beneficiaries about the documents to be presented to the Commission and monitor the projects. 
Dessa externa arbetslag informerar stdmottagarna om vilka dokument som skall framlggas fr kommissionen och de ansvarar fr vervakningen av projekten.
Their main role is to follow up and evaluate the projectsŐ progress, which includes on-the-spot visits and the evaluation of implementation reports. 
Deras frmsta roll r att vervaka och utvrdera hur projekten framskrider och i det ingr att gra besk p plats och att utvrdera genomfranderapporterna.
In the case of the call for tenders issued in April 1999 for selecting the TAOs for LIFE-Environment, potential applicants had difficulty in interpreting the description of tasks (1) and this delayed the selection of the new TAOs. 
Nr anbudsfrfarandet inleddes i april 1999 fr byrer fr tekniskt std fr Life-Milj hade de potentiella kandidaterna svrt att tolka uppgiftsbeskrivningen (1), vilket gjorde att arbetet med att vlja ut nya byrer frsenades.
The tasks of the TAOs for LIFE-Third countries are not clearly defined in the contract. 
Arbetsuppgifterna fr byrer fr tekniskt std fr Life-Tredje land r inte tydligt definierade i avtalet.
Owing to the different procedures followed by the three units which managed the three strands of LIFE, the TAOs did not apply uniform working methods. 
Eftersom de tre enheter som frvaltade de tre temaomrdena inom Life tillmpade olika frfaranden var arbetsmetoderna p byrerna fr tekniskt std inte enhetliga.
In addition, no criteria had been laid down for the evaluation of the TAOsŐ services. Since 2001, monitoring instruments have been in place and the work is evaluated individually. 
Dessutom faststlldes inga kriterier fr utvrderingen av byrernas tjnster. vervakningsverktygen har funnits p plats sedan 2001 och arbetena utvrderas individuellt.
In the technical Annex to the contract made with the TAOs, the Commission specifies the human resources required, in terms of both total cost and the time needed for monitoring the projects in each country. 
I den tekniska bilagan till avtalet som ingtts med byrerna fr tekniskt std bestmmer kommissionen hur stora personalresurser som behvs och ocks totalkostnaden och hur mycket tid som krvs fr vervakningen av projekten i varje land.
Since the number of projects to be monitored varies and no exact provisions can therefore be made for them when the call for tenders is being prepared, no connection can be made between the fees and the actual amount of (1) See ÔReplies to tenderersŐ queries at the information session held in Brussels on 29 April 1999Ő, 5 May 1999, ÔOpen invitation to tenderŐ XI/B2/ASS/990015 TO 990022; paragraph 3.3, for example: Ôthe Commission expects the contractor to propose methods to define indicators and to adopt a dynamic approachŐ. 
Nr det gller en (1) Se ÓReplies to tenderers queries at the information session held in Brussels on 29 April 1999Ó (Svar p anbudsgivarnas frgor under informationsmtet i Bryssel den 29 april 1999), 5 maj 1999, ÓOpen invitation to tenderÓ (ppen anbudsinfordran) XI/B2/ASS/990015 TO 990022; punkt 3.3, till exempel: Kommissionen vntar p att entreprenren skall komma med frslag p metoder som gr det mjligt att identifiera olika indikatorer, och den frvntar sig att denne skall ha ett dynamiskt arbetsstt.
The TAOs have collected a large amount of documentation concerning the beneficiaries of the LIFE projects. 
Byrerna fr tekniskt std har samlat en utfrlig dokumentation om Life-projektens stdmottagare.
The Commission gave no instructions to those in charge of technical assistance concerning how long these documents are to be kept. 
Kommissionen gav inga anvisningar till de ansvariga fr det tekniska stdet om hur lnge dessa dokument skulle sparas.
Nor has the Commission specified the conditions on which these documents should be forwarded to the Commission or to the new contractor, once the technical assistance contract has been completed. 
Inte heller faststllde kommissionen villkoren fr hur dessa dokument skall versndas till antingen kommissionen eller till en ny avtalsinnehavare nr avtalet fr det tekniska stdet har lpt ut.
Thus, two TAOs did not receive the data collected by the previous contractors, either in computerised form or on paper. 
Drfr fick inte tv byrer fr tekniskt std de uppgifter som den fregende avtalspartnern hade samlat in vare sig i datoriserad form eller pappersform.
They reconstructed the files with the help of the CommissionŐs desk officer and the beneficiaries of the projects, who were asked to forward their entire files. 
De rekonstruerade handlingarna med hjlp av kommissionens samordnare och projektens stdmottagare som ombads skicka in alla sina handlingar.
One of these TAOs, in turn, failed to forward the files to its successor on completion of its contract. 
Nr det nya avtalet i sin tur lpte ut vidarebefordrade inte en av dessa byrer fr tekniskt std sina handlingar till eftertrdaren.
It should be noted that the new contracts with the TAOs make explicit provision for forwarding these files. 
Det br dock noteras att det i de nya avtalen med byrerna fr tekniskt std uttryckligen str att dessa handlingar skall vidarebefordras.
Observations on the audits carried out by the Commission 73. 
Iakttagelser om kommissionens kontroller 73.
It is the Directorate-General for the EnvironmentŐs financial unit that decides which LIFE projects are to be audited, on its own initiative or at the request of the LIFE II technical units. 
Den finansiella enheten p Generaldirektoratet fr milj bestmmer, antingen p eget initiativ eller p begran av enheterna inom Life II, vilka Life-projekt som skall granskas.
The financial unit, which is also responsible for on-the-spot audits, does not determine the number of projects to be audited on the spot on the basis of precise criteria and objectives. 
Den finansiella enheten, som ven ansvarar fr granskningar p plats, avgr inte hur mnga projekt som skall granskas p plats utifrn srskilda kriterier och mlsttningar.
In 2001 this unit audited 29 LIFE projects and in 2002, 32 projects. 
Denna enhet granskade 29 Life-projekt under 2001 och 32 projekt under 2002.
Of the projects audited in 2001, which accounted for a total of 15,9 million euro in commitments, 10 were the subject of proposals to draw up recovery orders for amounts ranging between 4 243 euro and 393 746 euro and totalling 675 592 euro, i.e. 4,2 % of the total committed for the projects audited. 
Av de granskade projekten under 2001, som motsvarar taganden fr totalt 15,9 miljoner euro, freslogs tio bli freml fr terkrav av belopp p mellan 4 243 och 393 746 euro och sammanlagt 675 592 euro, det vill sga 4,2 % av de granskade projektens totala kostnad.
In the case of five other files, termination of the projects was proposed without further payment and the files of two projects were sent to the European Anti-fraud Office (OLAF) because the same expenditure had been declared twice (2). 
Nr det gllde fem andra fall freslog man att projekten skulle dras tillbaka utan ngon ytterligare betalning, och handlingarna fr tv projekt vidarebefordrades till Europeiska byrn fr bedrgeribekmpning (OLAF) p grund av att samma utgifter redovisades tv gnger (2).
In spite of the existence of precise instructions, an analysis of the content of the audit reports reveals a lack of homogeneous structure and great variations in quality. 
Trots att det finns tydliga anvisningar visar en analys av innehllet i granskningsrapporterna att strukturen inte r enhetlig och att kvaliteten r mycket skiftande.
Half of the reports examined were vague in content or very brief and must therefore be regarded as inadequate. 
I hlften av de granskade rapporterna var innehllet vagt eller mycket torftigt och br drfr betraktas som bristflligt.
As they were drawn up by the financial unit, the observations mainly concerned financial aspects and said nothing about the implementation or the results of the measures (2) The Court has also sent OLAF its audit findings for two other projects. 2.12.2003 EN Official Journal of the European Union C 292/19 taken. 
Eftersom iakttagelserna gjordes av den finansiella enheten handlade de huvudsakligen om finansiella aspekter och det stod ingenting om genomfrandet och resultaten (2) Revisionsrtten har ocks versnt granskningsresultaten betrffande tv andra projekt till OLAF. 2.12.2003 SV Europeiska unionens officiella tidning C 292/19 av de tgrder som vidtagits.
In spite of improvements in the procedures, the CommissionŐs departments were unable to provide precise information concerning the number of audits actually carried out in the years before 2000 although programmes in respect of on-the-spot checks did exist. 
Trots att frfarandena har frbttrats kunde inte kommissionen fr ren fre 2000 ge exakta upplysningar betrffande antalet kontroller som faktiskt hade utfrts, trots att det fanns program fr kontrollerna p plats.
External certification of the records of expenditure 76. 
Extern attestering av utgiftsredovisningar 76.
The Standard Administrative Provisions for LIFE II contained a clause, in respect of the ÔNatureŐ strand, which encouraged beneficiaries to include certification of their records of expenditure by an authorised auditor. 
I de administrativa standardbestmmelserna fr Life II fanns det fr temaomrdet Natur en klausul dr stdmottagarna uppmanades att anlita en extern auktoriserad revisor fr attesteringen av utgiftsredovisningar.
In the case of LIFE-Environment, a clause stated that a certificate drawn up by a chartered accountant, before final payment, would guarantee the beneficiary accelerated payment and reduce the risk of disagreement. 
Fr Life-Milj angavs det i en klausul att ett intyg som utfrdats av en auktoriserad revisor fre den slutliga betalningen skulle garantera stdmottagaren en snabbare betalning och begrnsa risken fr tvister.
The Court found cases where the certificates were inadequate because no detailed analysis of the expenditure had been attached. 
Revisionsrtten hittade fall dr attesteringarna var bristflliga drfr att det inte hade bifogats ngon utfrlig analys av utgifterna.
The certificates are mainly concerned with the conformity of expenditure with national rules. 
Attesteringarna handlar frmst om att utgifterna har skett i enlighet med de nationella bestmmelserna.
Since 2001 the provisions have standardised the requirement for independent financial audit for all strands of the programme and oblige the beneficiary to appoint an auditor to verify expenditure records. 
Sedan 2001 har bestmmelserna blivit enhetliga nr det gller kravet p en oberoende finansiell kontroll fr programmets alla temaomrden och stdmottagarna r skyldiga att utse en revisor som skall verifiera utgiftsrapporten.
This auditor Ôshould not only verify compliance with national legislation and accounting rules but should also certify that all costs incurred respect the Standard Administrative Provisions for the LIFE programmeŐ. 
Denne revisor skall inte bara verifiera att den nationella lagstiftningen och bokfringsreg-lerna har iakttagits utan ocks intyga att alla redovisade kostnader verkligen stmmer verens med Lifes administrativa standardbe-stmmelser.
However, the form and content of the audit reports has still not been set out in detail. 
Utformningen p och innehllet i granskningsrapporterna har dock fortfarande inte faststllts i detalj.
Report on the implementation of the programme 78. 
Rapport om programmets genomfrande 78.
The aim of an evaluation is to assess, using clear, relevant and measurable criteria, what the real situation of the project is in relation to the set objectives. 
Syftet med en utvrdering r att man utifrn tydliga, relevanta och mtbara kriterier skall kunna bedma hur projektet har genomfrts i frhllande till de uppsatta mlen.
The activity report relating to LIFE II (1) was drawn up in accordance with Article 14 of the Regulation and in the light of the evaluation made by the outside consultant. 
Verksamhetsrapporten fr Life II (1) utarbetades i enlighet med artikel 14 i frordningen och efter att en extern konsult hade gjort en utvrdering.
It paints a general picture of the programmeŐs implementation, but says nothing about the attainment of specific objectives. 
Han mlade upp en allmn bild av programmets genomfrande, men sade ingenting om huruvida de specifika mlen hade uppntts.
In particular, it does not state to what extent the projects financed by LIFE-Nature have, for example, helped to reverse the trend of the decline of species facing extinction, nor does it say how the projects financed by LIFE-Environment have contributed to the development and implementation of environmental policies. 
Till exempel angav han inte i vilken utstrckning projekten som finansieras genom Life-Natur har bidragit till att bryta den nedtgende trenden nr det gller utrotningshotade arter, inte heller p vilket stt de projekt som finansieras genom Life-Milj har medverkat till utvecklingen och genomfrandet av gemenskapens miljpolitik.
In the latter case, the Commission has not made any in-depth assessment of the results obtained concerning the innovative nature of projects, contrary to what is required by the provisions of the Regulation governing this subject. 
Nr det gller det senare har kommissionen inte gjort ngon utfrlig utvrdering av de uppndda resultaten i frga om projektens nyskapande karaktr, vilket strider mot frordningens bestmmelser.
(1) COM(1998) 721 final of 4 December 1998. 
(1) KOM(1998) 721 slutlig av den 4 december 1998.
Similarly, there have not yet been any analyses of the contribution made by LIFE II to achieving the aims of the fifth EAP. 
Inte heller har Life II:s bidrag till att uppn mlen i femte miljhandlingsprogrammet analyserats.
Because the objectives are not defined properly, the instrument is only mentioned in these terms: ÔLIFE, the only programme completely devoted to the environment, has produced many examples of innovative technologies, good practice and integration at local levelsŐ (2). 
Eftersom mlen inte r ordentligt definierade nmns bara instrumentet i fljande ordalag: ÓLife, det enda program som i sin helhet tillgnats miljn, har bidragit med mnga exempel p nyskapande teknik, god praxis och integration p lokal nivÓ (2).
In its communication on the sixth EAP, the Commission states that the implementation of the LIFE programme has Ôcon-tributed substantially to the improvementsŐ made to the quality of the environment and that it will continue to be Ôa valuable instrument in illustrating the possibilities and advantages of better environmental performance by business and local authoritiesŐ (3). 
I sitt meddelande om sjtte miljhandlingsprogrammet uppger kommissionen att tack vare genomfrandet av Life-programmet Óhar mnga framsteg gjortsÓ nr det gller miljkva-liteten, och att det kommer fortstta att vara Óett vrdefullt redskap fr att demonstrera de mjligheter och frdelar som bttre miljprestanda medfr fr fretag och lokala myndigheterÓ (3).