natgillin/translations-raw huggingface dataset:
The CommissionŐs Internal Control Standards were effective for only part of the period covered by the CourtŐs audit. 
Kommissionens interna kontrollstandarder gllde bara under en del av den period som revisionsrttens granskning omfattar.
This has to be taken into consideration when assessing the findings presented by the Court. 
Det mste beaktas vid bedmningen av de iakttagelser som revisionsrtten lagt fram.
The deployment of the common IT system for FP6 will help to address the shortcomings in standardisation identified by the Court. 
Utvecklingen av det gemensamma IT-systemet fr sjtte ramprogrammet kommer, som revisionsrtten ppekat, att hjlpa till att lsa bristerna i standardiseringen.
As regards the overall monitoring of programme implementation, the legal requirements defined in Decision No 182/ 1999/EC (of the European Parliament and of the Council of 22 December 1998) and the decisions adopting the specific programmes are complied with by the Commission. 
Nr det gller den vergripande vervakningen av programmets genomfrande uppfyller kommissionen de rttsliga kraven i Europaparlamentets och rdets beslut nr 182/1999/EG av den 22 december 1998 och besluten om att anta de srskilda programmen.
The establishment of harmonised internal control standards has contributed to the regular production of management reports in addition to those required by the rules. 
Infrandet av interna harmoniserade kontrollstandarder har bidragit till det regelbundna utarbetandet av frvaltningsrapporter som komplement till utarbetandet av dem som krvs i gllande bestmmelser.
C 99/62 EN Official Journal of the European Union 23.4.2004 136. 
C 99/62 SV Europeiska unionens officiella tidning 23.4.2004 136.
The Commission will continue to focus on ongoing improvements to management, setting clear objectives and clear priorities, backed by efficient human and financial resources management. 
Kommissionen fortstter att betona vikten av en fortsatt frbttring av sin frvaltning med faststllandet av klara ml och prioriteringar som stds av en effektiv frvaltning av dess mnskliga och ekonomiska resurser.
In particular, the Annual Management Plan (AMP) is a management tool which the Commission established within the framework of activity-based management (ABM) and the strategic planning and programming cycle (SPP). 
Den rliga frvaltningsplanen r ett redskap som kommissionen infrt i anknytning till den verksamhetsbaserade frvaltningen och den strategiska planeringen och programplaneringen (SPP).
With this system it will be possible to evaluate, during the year and in particular when the Annual Activity Report is drawn up, whether planned actions have been completed and, accordingly, whether the objectives to which these actions contribute have been met. 
Detta system kommer att gra det mjligt att under ret utvrdera och srskilt vid upprttandet av den rliga verksamhetsrapporten genomfra de planerade tgrderna och drmed bedma i vilken omfattning man uppntt det ml som dessa tgrder skall bidra till.
137 and 138. 
137 och 138.
The organisation of departments responsible for research is fully in line with the principles of the CommissionŐs administrative reform. 
Organisationen av de generaldirektorat som har ansvar fr forskningspolitiken verensstmmer helt med principerna fr kommissionens administrativa reform.
Hence the direct involvement of various Directorates-General contributes to mutual enrichment with other Community policies, whereas application of internal control standards promotes greater harmonisation throughout the Commission. 
Drmed frmjar de olika generaldirektoratens direkta deltagande den msesidiga utvecklingen med gemenskapens andra politikomrden medan tillmpningen av interna kontrollstandarder frmjar harmoniseringen inom hela kommissionen.
With a view to reducing the administrative burden resulting from the FP5 rules, both for itself and, above all, for recipients, the Commission has established an action plan based on its synthesis of the 2001 Annual Activity Reports. 
Kommissionen har, fr att minska sin och framfr allt slutmottagarnas administrativa brda till fljd av bestmmelserna i femte ramprogrammet, infrt en tgrdsplan som fljer kommissionens sammanfattande rapport om de rliga verksamhetsrapporterna fr 2001.
The principles selected for the purpose of defining FP6 also provide the expected simplifications. 
De principer som anvnts fr definitionen av sjtte ramprogrammet har ocks bidragit till de planerade frenklingarna.
Regular monitoring by the Commission of compliance with targets, using the instruments set up by the reform, confirms that its efforts have been successful. 
Kommissionens regelbundna uppfljning av genomfrandet av sina ml, genom de redskap som infrts genom reformen, bekrftar att dess insatser varit framgngsrika.
The Commission has made some significant simplifications with the introduction of FP6. 
Kommissionen har gjort stora insatser fr att genomfra frenklingar vid infrandet av sjtte ramprogrammet.
30.11.2004 EN Official Journal of the European Union C 295/1 I (Information) COURT OF AUDITORS SPECIAL REPORT No 2/2004 concerning pre-accession aid HAS SAPARD BEEN WELL MANAGED? together with the CommissionŐs replies (pursuant to the second subparagraph of article 248(4) of the EC Treaty) (2004/C 295/01) CONTENTS EXECUTIVESUMMARY ...................................................... 
30.11.2004 SV Europeiska unionens officiella tidning C 295/1 I (Meddelanden) REVISIONSRTTEN SRSKILD RAPPORT nr 2/2004 om std infr anslutningen HAR SAPARD F RVALTATS VL? samt kommissionens svar (i enlighet med artikel 248.4 andra stycket i EG-frdraget) (2004/C 295/01) INNEHLLSF RTECKNING SAMMANFATTNING ........................................................
INTRODUCTION ........................................................... 
INLEDNING ...............................................................
WhatisSapard? ........................................................ 
VadrSapard? .........................................................
STAGESINTHEIMPLEMENTATIONOFSAPARD ................................. 
DECENTRALISERATGENOMF RANDE .........................................
Limitedimpactin8outof10countries...................................... 
FRMSTARESULTATENAVSAPARD ..........................................
VAT included as eligible expenditure does not contribute to Sapard objectives . . . . . . . . 
Mervrdesskatt som en stdberttigande utgift bidrar inte till Sapards ml . . . . . . . . . . .
TherewaslittlecontributiontoachievingÔEUstandardsŐ ......................... 
Mlenvarintealltidtydliga................................................
Targetswerenotalwaysclear .............................................. and reporting on objectives and priorities by the Commission was not as required Institution building has been positive except for agri-environment . . . . . . . . . . . . . . . . . 
Kommissionens rapportering om ml och prioriteringar uppfyllde inte kraven . . . . . . . . Institutionsuppbyggnaden har varit positiv utom nr det gller miljtgrder inom jordbruket ................................................................
C 295/2 EN Official Journal of the European Union 30.11.2004 ASSESSMENTOFSYSTEMSSETUPINSAPARDCOUNTRIES ........................ 
18 Bilaga2 Frteckningvergranskadeprojekt .................................................
Sapardsystemsreliedonotherweakersystems ................................ andnationalrulesoninterestwereinconflictwithSapardrules ................... 
19 Kommissionenssvar...................................................................
ANNEX 1 EU contribution 2000-2003 by country and by main type of beneficiary and measure . . . . . . . 18 ANNEX2 Listofprojectsreviewed ........................................................ 
Detsaknadesverifierandeunderlagihandlingarna .............................. Sapardsystemenvarberoendeavandra,svagaresystem .......................... NationellarntereglerstodistridmedSapardbestmmelserna.....................
30.11.2004 EN Official Journal of the European Union EXECUTIVE SUMMARY I. The Special Accession Programme for Agriculture and Rural Development (Sapard) is the first external aid programme which is implemented in a decentralised manner. 
30.11.2004 SV Europeiska unionens officiella tidning SAMMANFATTNING I. Det srskilda franslutningsinstrumentet fr jordbruket och utveckling av landsbygden (Sapard) r det frsta programmet fr externt std som genomfrs decentraliserat.
The objectives of the programme are to contribute to the implementation of the Community acquis and to solve problems for the adaptation of the agricultural sector and rural areas in the 10 countries which benefit from Sapard aid (1). 
Mlet med programmet r att bidra till att gemenskapens regelverk infrs och att lsa problem nr det gller anpassningen av jordbrukssektorn och landsbygdsomrden i de tio lnder som fr std frn Sapard (1).
Due to the large increase in the pre-accession budget, which for Sapard was to be managed by newly created structures under newly created rules, the Court performed an audit which aimed at answering the question: ÔHas Sapard been well managed?Ő (see paragraphs 1 to 10). 
Dessa lnder kallas i fortsttningen ÓSapard-lndernaÓ. P grund av den stora kningen av franslutningsbudgeten, som i Sapards fall skulle frvaltas genom nybildade strukturer enligt nya bestmmelser, utfrde revisionsrtten en granskning som skulle besvara fljande frga: ÓHar Sapard frvaltats vl?Ó (se punkterna 1Đ10).
The answer to that question is that management has been of mixed quality. 
Svaret p den frgan r att frvaltningen har varit av skiftande kvalitet.
That said, the pace of the implementation of Sapard has increased but the main objectives had not been achieved by the end of 2003. 
Genomfrandetakten fr Sapard har dock kat, men huvudmlen hade inte uppntts vid utgngen av 2003.
There have been delays in implementation in most of the Sapard countries caused in part by a lack of guidance and advice from the Commission and the steep learning curve that the countries faced, and some measures have not been activated. 
Genomfrandet frsenades i de flesta Sapardlnderna, delvis p grund av att det saknades vgledning och rdgivning frn kommissionen och p att lnderna stod infr en svr inlrningspro-cess, och vissa tgrder genomfrdes inte.
Large proportions of available funds remained unused and budgets were systematically over-estimated, because considerable time was needed to set up and implement Sapard. 
Stora delar av de tillgngliga anslagen utnyttjades inte och budgetarna verskattades systematiskt p grund av att det tog lng tid att inrtta och genomfra Sapard.
Detailed implementation principles and rules were not ready when the Council adopted the Sapard Regulation in June 1999. 
Detaljerade principer och bestmmelser fr genomfrandet var inte frdiga nr rdet antog Sapardfrordningen i juni 1999.
Since the start of Sapard in the countries concerned, heavy administrative procedures, stricter than required by the Sapard rules, have hampered a rapid and efficient implementation of the programme (see paragraphs 11 to 25). 
Sedan Sapard pbrjades i de berrda lnderna har de tungrodda administrativa frfarandena, som r striktare n vad som krvs enligt Sapardbestmmelserna, frhindrat ett snabbt och effektivt genomfrande av programmet (se punkterna 11Đ25).
The CommissionŐs option for decentralised implementation was correct given the likely large numbers of projects to be financed, but it under-estimated the time which would be needed for this to be done. Although the Commission organised seminars and had other contacts with Sapard countries, its decentralised management for Sapard does not guarantee that implementation problems are actively and systematically identified and followed up. 
Kommissionens val att ha ett decentraliserat genomfrande var riktigt med tanke p att antalet projekt som skulle finansieras frmodligen skulle bli stort, men den underskattade den tid som krvdes fr att genomfra dem. ven om kommissionen anordnade seminarier och hade andra kontakter med Sapardlnderna var inte dess decentraliserade frvaltning av Sapard ngon garanti fr att problem med genomfrandet upptcktes och fljdes upp aktivt och systematiskt.
Because of this, best practices were not applied in all the Sapard countries (see paragraphs 26 to 35). 
Drfr anvndes inte de bsta arbetsmetoderna i alla Sapardlnder (se punkterna 26Đ35).
V. In the first four years of implementation, only 323 million euro (14,8 %) of the available budget of 2 183 million euro was paid to final beneficiaries. 
V. Under de frsta fyra ren av genomfrande betalades endast 323 miljoner euro (14,8 %) av den tillgngliga budgeten p 2 183 miljoner euro ut till de slutliga stdmottagarna.
Due to the low level of spending during the pre-accession period, which for 8 of 10 of the beneficiary countries is from 1 January 2000 until 1 May 2004, there has been only a minor contribution to the objectives defined for Sapard. 
P grund av den lga utnyttjandegraden under franslutningsperioden, som fr tta av de tio mottagarlnderna lper frn den 1 januari 2000 till 1 maj 2004, har man endast i liten utstrckning bidragit till de ml som faststllts fr Sapard.
For Bulgaria and Romania, for which the pre-accession period is foreseen to last until 1 January 2007, a much higher impact can be expected. 
Nr det gller Bulgarien och Rumnien, dr franslutningsperioden berknas lpa fram till den 1 januari 2007, kan man frvnta sig en betydligt strre effekt.
In Poland, Sapard will pay at least 17,7 million euro in the form of VAT to the state budget which does not contribute to the objectives of Sapard (see paragraphs 36 to 40). 
I Polen kommer Sapard att betala minst 17,7 miljoner euro i form av mervrdesskatt till statsbudgeten, vilket inte bidrar till mlen fr Sapard (se punkterna 36Đ40).
The first results of completed projects show that the money for agricultural processing has generally been spent on projects which increase the quantity of agricultural production, more than on projects which improve the quality of agricultural production (meeting quality and health standards and protection of the environment) (see paragraphs 41 to 47). 
De frsta resultaten av slutfrda projekt visar att pengarna till bearbetning av jordbruksprodukter i allmnhet i strre utstrckning har anvnts till projekt som kar jordbruksproduktionen och inte till projekt som hjer kvaliteten p den (dvs. som uppfyller kvalitets-och hlsonormerna och miljskyddskrav) (se punkterna 41Đ47).
The Commission did not report on how well Sapard achieved its objectives, but instead focused on institution building. 
Kommissionen rapporterade inte om hur vl Sapard uppndde sina ml, utan inriktade sig i stllet p institutionsuppbyggnad.
This has been positive, because Sapard could provide national administrations with hands-on experience for the management of EU funds after accession. 
Det har varit positivt eftersom Sapard p s stt har kunnat ge de nationella frvaltningarna praktiska erfarenheter av hur man frvaltar EU-medel efter anslutningen.
However, for one of the most important measures after accession, agri-environment, the effect was limited (see paragraphs 48 to 57). 
Nr det dremot gller en av de viktigaste tgrderna efter anslutningen, miljtgrder inom jordbruket, hade programmet en begrnsad effekt (se punkterna 48Đ57).
A requirement under Sapard is prior approval, by the Commission, based on its audits, of the systems set up by the countries concerned. 
Ett krav enligt Sapard r att de system som inrttas av de berrda lnderna fr ett frhandsgodknnande av kommissionen som grundar sig p kommissionens egna kontroller.
This has ensured that well-defined systems with key controls were in place before any funds could be spent. 
Detta har garanterat att vlfungerande system med nyckelkontroller inrttats innan ngra medel kunde anvndas.
This requirement is a key difference from comparable programmes in Member States, which can start with implementation without such audits or prior approval of the systems by the Commission (see paragraphs 58 to 60). 
Detta krav gr att Sapard p en viktig punkt skiljer sig frn liknande program i medlemsstaterna, som kan brja genomfras utan att kommissionen kontrollerar och frhandsgodknner systemen (se punkterna 58Đ60).
(1) These 10 countries are: Bulgaria, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Slovakia, Slovenia and Romania. C 295/3 
C 295/3 (1) De tio lnderna r: Bulgarien, Estland, Lettland, Litauen, Polen, Rumnien, Slovakien, Slovenien, Tjeckien och Ungern.
C 295/4 EN Official Journal of the European Union 30.11.2004 IX. 
C 295/4 SV Europeiska unionens officiella tidning 30.11.2004 IX.
The Court found for the Sapard systems that key concepts were included, that procedures were well-documented, that the systems which existed on paper were generally working in practice and that for most files reviewed the checking procedures were followed. 
Revisionsrtten konstaterade att Sapardsystemen innehll nyckelbegrepp, att frfarandena var vldo-kumenterade, att de system som fanns p papperet i regel fungerade i praktiken och att kontrollfrfarandena fljdes fr merparten av de handlingar som granskades.
A difficulty was that other related systems, which provided input to the Sapard systems but which did not receive prior approval by the Commission, were not of the same quality. 
Ett problem var att andra sammanhrande system, som tillhandahll uppgifter till Sapardsystemen men inte frhandsgodkndes av kommissionen, inte var av samma kvalitet.
This was in particular the case for the national checks on compliance with quality, health and environmental standards, which were found to be insufficient (see paragraphs 61 to 80). 
Detta gllde srskilt de nationella kontrollerna av att kvalitets-, hlso-och miljnormerna uppfylldes, vilka visade sig vara otillrckliga (se punkterna 61Đ80).
X. Key implementation problems were that potential beneficiaries lacked own resources, had difficulties in obtaining credit and were faced with heavy administrative procedures. 
X. Den vanligaste typen av problem i genomfrandet var att potentiella stdmottagare saknade egna resurser, hade svrt att f kredit och brottades med tungrodda administrativa frfaranden.
The result of this was that Sapard favoured the financially strong and the better organised with sufficient capital or access to loans. 
Fljden blev att Sapard gynnade ekonomiskt starka och bttre organiserade stdmottagare som hade tillrckligt med kapital eller mjlighet att lna pengar.
For smaller farms and firms which have the greatest efforts to make in meeting standards to modernise and increase efficiency, this was a major handicap (see paragraphs 81 to 97). 
Fr mindre jordbruk och fretag som mste gra strst anstrngningar fr att uppfylla normerna, modernisera verksamheten och ka effektiviteten var detta ett stort handikapp (se punkterna 81Đ97).
The rules and the checks for private procurement and for general costs were insufficient. 
Bestmmelserna om och kontrollerna av privat upphandling och allmnna kostnader var otillrckliga.
Effective checks to prevent the acceptance and payment of overstated invoices were not made (see paragraphs 98 to 109). 
Det gjordes inga ndamlsenliga kontroller fr att frhindra att fakturor med fr hga belopp godkndes och betalades (se punkterna 98Đ109).
INTRODUCTION What is Sapard? 
INLEDNING Vad r Sapard?
The Luxembourg European Council of December 1997 took decisions to launch the enlargement process with the objective of preparing the applicant countries for accession to the Union. 
Vid sitt mte i Luxemburg i december 1997 fattade Europeiska rdet beslutet att inleda utvidgningsprocessen och frbereda Sapardlnderna infr anslutningen till unionen.
This included an enhanced pre-accession strategy intended to enable the countries of central and eastern Europe to eventually become members of the European Union and, to that end, to align themselves as far as possible with the Community acquis (1). 
I detta ingick en frstrkt franslutningsstrategi som skulle gra det mjligt fr lnderna i Central-och steuropa att s smningom bli medlemmar av Europeiska unionen och fr detta ndaml anpassa sig s lngt som mjligt till gemenskapens regelverk (1).
As part of the pre-accession strategy, it was decided to increase substantially pre-accession aid: alongside the already existing Phare programme (2), it would comprise a structural instrument and aid for agriculture as from 2000. 
Som ett led i franslutningsstrategin beslutade man om en kraftig hjning av franslutningsstdet, s att detta frutom Phareprogrammet (2) skulle innefatta std till jordbruket och std till strukturtgrder frn r 2000.
Accordingly, the Special Accession Programme for Agriculture and Rural Development (Sapard) was launched on 1 January 2000. 
I enlighet med detta inleddes det srskilda franslutnings-programmet fr jordbruk och landsbygdens utveckling (Sapard) den 1 januari 2000.
The Sapard Regulation (3) specifies that the objectives of the programme are to: Ń contribute to the implementation of the acquis communautaire concerning the common agricultural policy and related policies, Ń solve priority and specific problems for the sustainable adaptation of the agricultural sector and rural areas in the applicant countries. 
I Sapardfrordningen (3) specificeras det att mlen med programmet r att Ń bidra till att infra gemenskapens regelverk fr den gemensamma jordbrukspolitiken och nrliggande politikomrden, och Ń lsa prioriterade och srskilda problem i samband med en hllbar anpassning av jordbrukssektorn och landsbygdsomrden i lnderna.
(1) Body of EU law setting out the common rights and obligations which bind the Member States of the European Union. 
(1) Samling av EU-lagar dr gemensamma rttigheter och skyldigheter fr medlemsstaterna faststlls, och som r bindande.
(2) The Phare programme is the first pre-accession instrument and was set up by Council Regulation (EEC) No 3906/1989 of 18 December 1989 (OJ L 375, 23.12.1989). 
(2) Phareprogrammet r det frsta franslutningsinstrumentet och det inrttades genom rdets frordning (EEG) nr 3906/89 av den 18 december 1989 (EGT L 375, 23.12.1989).
(3) Council Regulation (EC) No 1268/1999 of 21 June 1999 (OJ L 161, 26.6.1999) on Community support for pre-accession measures for agriculture and rural development in the applicant countries of central and eastern Europe in the pre-accession period. 
(3) Rdets frordning (EG) nr 1268/1999 av den 21 juni 1999 om gemenskapsstd fr franslutningstgrder fr jordbruket och landsbygdens utveckling i kandidatlnderna i Central-och steuropa under franslutningsperioden (EGT L 161, 26.6.1999).
The programme has been managed under Chapter 1 of Title B7 (Pre-accession strategy) of the budget (4). 
Programmet frvaltades enligt kapitel 1, avdelning B7-0 (franslutningsstrategi) i budgeten (4).
The amounts made available for the 10 Sapard countries for the years 2000-2003 were 2 183 million euro (5). 
De belopp som gjorts tillgngliga fr de tio Sapardlnderna fr ren 2000Đ2003 uppgick till 2 183 miljoner euro (5).
Annex 1 provides a breakdown by country of this amount. 
I bilaga 1 visas hur detta belopp r frdelat per land.
Sapard provides aid from EU and national funds of up to 50 % to agricultural producers (mainly for on-farm investments in agricultural machines) and processing plants (mainly for investments in equipment), the remaining part (50 % or more) being financed by the beneficiary (6). 
Sapard ger std genom EU-medel och nationella medel fr upp till 50 % till jordbruksproducenter (frmst till investeringar i jordbruksmaskiner p jordbruksfretag) och frdlingsfretag (frmst till investeringar i utrustning) och den resterande delen (50 % eller mer) finansieras av stdmottagaren (6).