natgillin/translations-raw huggingface dataset:
11.3.2004 EN Official Journal of the European Union C 63/11 An appropriate and, in principle, binding management procedure 27. 
11.3.2004 SV Europeiska unionens officiella tidning C 63/11 Ett anpassat och i princip bindande frvaltningsfrfarande 27.
The multiannual microproject programmes are implemented in successive instalments, which, in turn, are subject to programming as programme estimates. 
Flerrsprogrammen fr mikroprojekt genomfrs i delbetalningar som i sin tur planeras i form av programkostnadsfrslag.
These programme estimates specify the microprojects to be delivered during each reference period, contain an estimate of their cost and provide for their financing through advances. 
I dessa kostnadsfrslag faststlls de mikroprojekt som skall levereras under varje referensperiod, uppskattas kostnaden fr dem och planeras finansieringen av dem genom frskott.
As far as possible, the performance periods and the financial tranches relating to them should be annual (1) or, at least, should be at specified intervals and last for reasonable periods, so that attainment of the objectives can be monitored without delay and the advances paid can be rapidly discharged. 
Genomfrandeperioderna och de delbetalningar som hr till dem br i s stor utstrckning som mjligt glla i ett r (1) eller tminstone ha en faststlld intervall och en rimlig lptid fr att man utan drjsml skall kunna se om mlen uppns och snabbt godknna de utbetalade frskotten.
Programme estimates lose their usefulness if they are not closed in due time or if they are systematically extended by means of riders. 
Kostnadsfrslagen kan inte utnyttjas om de inte avslutas i tid eller om de systematiskt frlngs med hjlp av en tillggsklausul.
There have been several exceptions to these rules of sound management. 
Det har frekommit ngra undantag nr det gller iakttagandet av dessa regler fr en sund frvaltning.
This is generally the case of audit activities and technical assistance recruited by means of service contracts, and sometimes the case of certain expenditure on supplies or equipment. 
Detta r i allmnhet fallet med granskningsverksamheter och tekniskt std som anlitas genom tjnstekontrakt, och ibland fallet med vissa utgifter fr materiel och utrustning.
Programme implementation rate sometimes too slow 29. 
Programmens genomfrandetakt r ibland fr lngsam 29.
There are numerous priority needs to be satisfied and the demands of local people remain strong. 
Det finns mnga prioriterade behov att tillgodose och kraven frn lokalbefolkningen r fortfarande hga.
Nevertheless, significant delays were observed in the execution of some programmes under the seventh and eighth EDFs. 
Men trots det har man konstaterat att genomfrandet av vissa program inom sjunde och ttonde EUF drabbas av stora frseningar.
These delays further increase the administrative costs of the programmes and are a source of disappointment to the people concerned. 
Frseningarna gr att de administrativa kostnaderna fr programmen kar nnu mer och r ocks en klla till besvikelse fr den berrda befolkningen.
There are various causes: sometimes external constraints and sometimes shortcomings in internal management. 
Det finns flera olika orsaker till detta.
Box 7 Programme implementation rate 1. Ghana: although the first phase of the fifth programme was approved on 31 May 1999, the first programme estimate was not signed until 15 June 2000, and the initial advance was not paid into the districts accounts until May 2001. 
Ruta nr 7 Programmens genomfrandetakt 1. I Ghana undertecknades det frsta programkostnadsfrslaget frst den 15 juni 2000 trots att det femte programmets frsta etapp godkndes den 31 maj 1999, och det frsta frskottet betalades in p distriktens konton frst i maj 2001.
Beginning in May 2001, there were six successive amendments extending the programme period. 
Frn och med maj 2001 gjordes sex successiva ndringar som frlngde programperioden.
Implementation of the second programme estimate, which was launched in July 2002, was already well behind schedule at the end of 2002. 2. 
Det andra kostnadsfrslaget, som startade i juli 2002, var kraftigt frsenat redan i slutet av 2002. 2.
Malawi: owing to a lack of coordination between the central management unit and its local offices, the third programme was unable to finance all the projects that had been approved. In 2002, the policy committee issued instructions for more selectivity in the local examination of projects. 3. 
I Malawi visade det sig att det tredje programmet inte kunde finansiera alla projekt som godknts p grund av bristande samordning mellan den centrala frvaltningsenheten och lokalkontoren. r 2002 gav styrkommittn instruktioner som skulle gra att den lokala granskningen av projekten blev mer selektiv. 3.
Uganda: the programme launched in 1996 in the Karamoja region was not closed in 2001, due in part to local insecurity. 
I Uganda avslutades inte det program som pbrjats i Karamojaregionen 1996 under 2001 bland annat p grund av den lokala oskerheten.
The first programme estimate under that programme, for the period 1998-1999, was amended on three occasions and extended until 31 July 2002. 
Programmets frsta kostnadsfrslag, som gllde perioden 1998Đ1999, ndrades tre gnger och programtiden frlngdes fram till den 31 juli 2002.
The programme estimates under the eighth EDF programme were affected by several extensions and excessive overlap between programme estimates. 
Kostnadsfrslagen fr programmet inom ttonde EUF drabbades av flera frlngningar och alltfr mnga verlappningar.
As of December 2002, three programme estimates were open simultaneously in connection with one and the same programme. 4. 
I december 2002 inleddes samtidigt tre kostnadsfrslag som hrde till ett och samma program. 4.
Zambia: as of March 2003, more than a year after the signing of the financing agreement for the programmeŐs phase II, virtually all the funds had been committed to fewer than half the number of projects planned. 
I Zambia hade det i mars 2003 ingtts taganden fr nstan alla medel fr ett antal projekt som motsvarade mindre n hlften av de planerade projekten, det vill sga mer n ett r efter att finansieringsverenskommelsen fr programmets andra etapp hade skrivits under.
At the same date, 125 projects were still pending even though many of them had been approved more than a year previously. 5. 
Vid samma tidpunkt vntade 125 projekt fortfarande p att komma igng, av vilka mnga hade godknts mer n ett r tidigare. 5.
Zimbabwe: in 2001 and 2002, the state of the national economy Ń which is characterised by hyperinflation and irrational exchange rates Ń meant that the budget funding allocated to several projects under the twelfth multiannual programme became insufficient in the course of the year. 
I Zimbabwe innebar landets ekonomiska situation under 2001 och 2002 Đ som knnetecknades av hyperinflation och orimliga vxelkurser Đ att budgetanslagen till flera projekt inom det tolfte flerrsprogrammet inte rckte till under ret.
In several cases it was necessary to postpone completion of those projects. 
I flera fall blev man tvungen att skjuta upp projektens slutfrande.
Box 6 Programme estimates 1. 
Ruta nr 6 Programkostnadsfrslag 1.
Ghana: the national programme estimates cover periods of eighteen months or more. 
I Ghana tcker de nationella programkostnadsfrslagen perioder p ett och ett halvt r eller mer.
They are coordinated with the district programmes and are the subject of a central accounting commitment (2). 2. 
De samordnas med distriktspro-grammen och r freml fr ett centralt bokfringsmssigt tagande (2). 2.
Malawi: the programme estimates contain details of all programme expenditure. 
I Malawi innehller kostnadsfrslagen uppgifter om programmets alla utgifter.
Each one is the subject of a separate commitment. 3. 
Finansieringen av varje utgift r freml fr ett separat tagande. 3.
Uganda: the programme estimates are detailed and tied in with the district development plans. They are the subject of an accounting commitment. 
I Uganda r programkostnadsfrslagen detaljerade och knutna till distriktens utvecklingsplaner. De r freml fr ett bokfringsmssigt tagande.
4. Zimbabwe: the programme estimates contain only summary objectives such as the number of projects foreseen per sector for the year in question. 
4. I Zimbabwe innehller programkostnadsfrslagen endast kortfattade ml, till exempel antalet planerade projekt per sektor fr det aktuella ret.
Detailed information on approved projects is contained in separate batches of descriptive sheets that are sent to AIDCO for successive accounting commitments; these are nonetheless registered on each occasion as Ôprogramme estimatesŐ. 
Utfrlig information om de godknda projekten finns i de olika projektbeskrivningar som verlmnats till Aidco fr successiva bokfringsmssiga taganden, men som nd varje gng registreras som kostnadsfrslag.
Coupled with the fact that the twelfth programme is financed by both the seventh and the eighth EDF, this fragmentation of the accounts makes it extremely difficult to monitor the financial aspects of the projects. 
Det kan dessutom tillggas att tolfte programmet finansieras av bde sjunde och ttonde EUF, och denna bokfringsmssiga uppdelning gr att den finansiella vervakningen av projekten blir extremt svr.
(1) The current term is Ôannual programme estimatesŐ. 
(1) Den vanliga benmningen r rliga programkostnadsfrslag.
(2) The accounting commitment referred to in this box is that applied in OLAS. 
(2) Det bokfringsmssiga tagande som avses i denna ruta r det som utfrs i OLAS.
C 63/12 EN Official Journal of the European Union 11.3.2004 Financial organisation, organisation of the accounts and controls satisfactory but open to improvement 30. 
C 63/12 SV Europeiska unionens officiella tidning 11.3.2004 Den finansiella organisationen och organisationen av rkenskaper och kontroller r tillfredsstllande men kan frbttras 30.
The funds needed for the projects and for administrative expenditure by the management units are paid into the accounts in advance. 
De medel som behvs fr projekten och frvaltningsenheternas administrativa utgifter betalas ut p frskottskonton.
The initial advance is usually 30 % to 50 % of the estimated requirement. 
Det frsta frskottet motsvarar vanligtvis 30 % till 50 % av de uppskattade behoven.
Further payment into the accounts is conditional upon the advances being used correctly. 
Utbetalning av ytterligare anslag till kontona grs p villkor att frskotten har utnyttjats korrekt.
Another inherent risk of the microproject programmes stems from the fact that operations are dispersed over a large number of sites, making them difficult and expensive to supervise. 
En annan inneboende risk med programmen fr mikroprojekt hnger samman med att tgrderna r utspridda ver ett stort antal olika platser, vilket gr att det r svrt och kostsamt att vervaka dem.
Setting up regional offices or increasing the role of the local authorities has improved project monitoring but has not reduced the administrative costs that result from dispersion. 
Nr regionalkontoren inrttades och de lokala myndigheternas roll strktes blev det mjligt att frbttra vervakningen av projekten, men det har inte minskat de administrativa kostnader som uppstr p grund av denna spridning.
The budgetary cost of administrative expenditure (1) varies greatly from one country to another (10 % in Malawi, 17 % in Zambia, 20 % in Madagascar and in Zimbabwe). 
Budgetkostnaden fr de administrativa utgifterna (1) varierar kraftigt frn land till land (10 % i Malawi, 17 % i Zambia, 20 % i Madagaskar och i Zimbabwe).
However, a comparison of administrative costs is not enough to show comparative management efficiency. 
Det rcker dock inte med att jmfra de administrativa kostnaderna nr man skall jmfra hur effektiva frvaltningarna r.
In practice, the importance of the tasks entrusted to the local administration and the geographical and economic constraints differ greatly from one country to another. 
Det finns stora skillnader mellan lnderna i frga om betydelsen av de uppgifter som verlts t den lokala myndigheten och om de geografiska och ekonomiska begrnsningarna.
In order to take these risks into account when organising expenditure flows and planning internal controls, the countries concerned have combined accounting centralisation and decentralisation, external audit and internal control in different ways. 
Fr att kunna beakta dessa risker nr man organiserar utgiftsflden och planerar den interna kontrollen har berrda lnder p olika stt infrt en kombination av central och decentraliserad redovisning, extern granskning och intern kontroll.
In some countries, managers open separate accounts for each category of expenditure. 
I vissa lnder ppnar frvaltarna olika konton fr varje utgiftskategori.
In others, all the expenditure goes through the same accounts. 
I andra lnder gr alla utgifter genom samma konton.
Separating the operating expenditure accounts from those dealing with administrative expenditure makes it easier to monitor and control administrative costs. 
Om man skiljer p konton fr driftsutgifter frn konton fr administrativa utgifter blir det lttare att vervaka och kontrollera de administrativa kostnaderna.
The accounting and financial management systems of the microproject programmes examined by the Court were, on the whole, satisfactory but there was room for improvement in both their definition and their operation, particularly as regards the control function. 
Mikroprojektprogrammens bokfringsmssiga och finansiella frvaltningssystem som granskats av revisionsrtten var p det hela taget tillfredsstllande men kan frbttras bde vad gller definitionen av dem och deras funktion, srskilt kontrollfunktionen.
Sporadic dysfunctions were shown up, especially by the financial audit of 2002 transactions selected and examined in connection with the CourtŐs statement of assurance on the management of the EDF. 
Det visade sig att det fanns enstaka funktionsbrister, srskilt vid redovisningsrevisionen av de utvalda transaktioner frn budgetret 2002 som granskades i samband med revisionsrttens revisionsfrklaring om frvaltningen av EUF.
Some of these problems are linked to a lack of technical competence and sometimes to the impov-erished state of local administration. 
Vissa av funktions-bristerna beror p otillrckligt tekniskt kunnande och ibland p den lokala frvaltningens materiella nd.
(1) Administrative expenditure provided for in the financing agreements and the programme estimates. 
(1) Administrativa utgifter som avses i finansieringsverenskommelserna och programkostnadsfrslagen.
Box 8 Financial organisation and organisation of the accounts 1. 
Ruta nr 8 Finansiell organisation och organisation av rkenskaper 1.
Ghana: works are paid for by the districts, which apply their own ex ante control procedures and hold local accounts into which the management unit pays advances. 
I Ghana betalas arbetena av distrikten som tillmpar sina egna frfaranden fr frhandskontroller och som har lokala konton p vilka frskott frn frvaltningsenheterna betalas in.
According to the financing agreement for the fifth programme, however, financing of the second phase was dependent on an external evaluation of the first phase that was carried out after the funds were disbursed. 
Enligt finansieringsverenskommelsen fr femte programmet var dock finansieringen av den andra etappen beroende av en extern utvrdering av den frsta etappen, som gjordes efter att anslagen hade betalats ut.
It was also noted that the local tendering procedures were disregarded on several occasions. 2. 
Det konstaterades ocks att de lokala upphandlingsfrfarandena i flera fall inte hade iakttagits. 2.
Madagascar: the municipalities manage the accounts assigned to project expenditure, but ex ante expenditure checks are performed by the regional management offices. 
I Madagaskar frvaltar kommunerna kontona fr projektut-gifterna, men frhandskontrollen av utgifterna utfrs av de regionala frvaltningskontoren.
A posteriori expenditure checks, which determine how the single national imprest account is to be replenished, are assigned to a section reporting to the national authorising officer that is responsible for verifying all EDF transactions managed under programme estimates. 
Efterhandskontrollen av utgifterna, som r en frutsttning fr att det kan gras betalningar till ett centralt nationellt frskottskonto, verlts till en avdelning som r placerad vid den nationella utanordnaren och som ansvarar fr kontrollen av alla EUF-transaktioner som genomfrs med hjlp av kostnadsfrslag.
The deficiencies that were identified related to occasional gaps in the legal documentation and the acceptance of arbitrary unit prices during the examination of tenders. 3. 
De brister som upptcktes gllde enstaka luckor i den juridiska dokumentationen och godknnande av godtyckliga enhetspriser under anbudsgenomgngen. 3.
Malawi: there are separate accounts for operational and administrative expenditure. 
I Malawi har man separata konton fr driftsutgifter och administrativa utgifter.
Purchasing and spending are overseen centrally by the national management unit, which aims to obtain the most competitive prices in this way. 
Frfarandena fr inkp och utgifter vervakas centralt av den nationella frvaltningsenheten som p s stt strvar efter att f de mest konkurrenskraftiga priserna.
However, this system is imposing a heavy workload which would justify decentralising in favour of regional offices. 
Detta system krver stora arbetsinsatser som skulle kunna motivera att arbetet decentraliserades till de regionala kontoren.
The imprest accounts are replenished on the basis of external audits commissioned from private firms in the form of periodic physical inspections. 
Frskottskontona fylls p grundval av de externa granskningarna som verlts t privata firmor i form av terkommande fysiska inspektioner.
However, the auditorsŐ reports, often containing qualifications, are not followed up. 4. 
Revisorernas rapporter, som ofta innehller reservationer, fljs dock inte upp. 4.
Quarterly a posteriori checks are commissioned from a local audit firm that is simultaneously responsible for auditing the accounts and providing on-the-job training to the local accountants who keep those accounts. The external audit and advice functions are not kept sufficiently separate. 
Efterhandskontrollen, som grs varje kvartal, verlts t en lokal revisionsbyr som samtidigt ansvarar fr granskningen av rkenskaperna och fr utbildningen p arbetsplatsen av de lokala rkenskapsfrare som skter dem. De externa gransknings-och rdgivningsfunktionerna r inte tillrckligt tskilda.
The valid observations of the Auditor General of Uganda concerning the dis-trictsŐ microproject accounting procedures are ignored by the management unit and the delegation. 5. 
Frvaltningsenheten och delegationen tar ingen notis om de vrdefulla iakttagelser som Ugandas riksrevisor gjort om distriktens redovisning av mikroprojekten. 5.
Zambia: internal checks on the correct utilisation of advances should have been carried out by a three-person team, but in reality, until January 2003 this task was assigned to one person with the rank of assistant, working alone. The control system was compromised as a result. 
I Zambia borde den interna kontrollen av att frskotten utnyttjats korrekt ha utfrts av en grupp p tre personer, men i sjlva verket vilade den uppgiften fram till januari 2003 p en enda person som hade en assistenttjnst, vilket frsvagade kontrollsystemet.
Moreover, the most recent external audit, of which the CourtŐs auditors were notified in March 2003, related only to administrative expenditure in the financial year 2001 Ń despite the fact that no report was available for the year 2000. 
Dessutom gllde den senaste externa granskningen, som revisionsrttens revisorer fick ta del av i mars 2003, endast de administrativa utgifterna fr budgetret 2001 Đ trots att det inte fanns ngon rapport tillgnglig fr r 2000.
11.3.2004 EN Official Journal of the European Union C 63/13 6. 
11.3.2004 SV Europeiska unionens officiella tidning C 63/13 6.
Zimbabwe: ex ante checks are performed centrally on all expenditure. 
I Zimbabwe sker frhandskontrollen av alla utgifter centralt.
Operational expenditure passes through a central account handled by the management unit. 
Driftsutgifterna betalas frn ett centralt konto som frvaltas av frvaltningsenheten.
The administrative expenditure of the five regional management offices is effected via local accounts, to which payments are made from the central administrative account. 
De fem regionala frvaltningsenheternas administrativa utgifter betalas frn lokala konton till vilka betalningar grs frn det centrala administrativa kontot.
The fact that these audits do not examine account revenue or include on-the-spot checks limits the usefulness of the certificates that are issued. 
Det faktum att granskningarna inte gller rkenskaps-inkomster och inte inbegriper kontroller p plats gr att nyttan av de intyg som utfrdas r begrnsad.
Box 9 Technical monitoring of infrastructure 1. 
Ruta nr 9 Teknisk vervakning av infrastrukturer 1.
Madagascar: the main weakness of technical monitoring lies in the inadequate supervision of the procedure for the acceptance of works, which caused the local team to accept a school building of inferior quality. 2. 
I Madagaskar gllde den strsta bristen den tekniska vervakningen av frfarandet fr att godknna arbetena, vilket ledde till att det lokala arbetsteamet godknde en skolbyggnad av medelmt-tig kvalitet. 2.
Malawi: project monitoring takes the form of periodic on-the-spot visits by specialists from the local offices of the management unit and, on occasion, by members of the policy committee. 
I Malawi sker vervakningen av projekten i form av terkommande besk p plats av specialister frn frvaltningsenhetens lokalkontor och ibland av ledamterna i styrkommittn.
3. Uganda: under the eighth EDF programme, responsibility for technical monitoring and maintenance has been assigned to the districts in the capacity of communities owning the infrastructure. 
3. I Uganda har distrikten i sin egenskap av lokal gemenskap som ger infrastrukturerna tilldelats ansvaret fr den tekniska vervakningen och underhllet inom ramen fr programmet inom ttonde EUF.
4. Zimbabwe: technical supervision is assigned to the districts or to specialised national technical bodies. 
4. I Zimbabwe verlts den tekniska vervakningen till distrikten eller till specialiserade nationella tekniska organ.
The quality of the aid delivered in this way varies widely between projects, according to the level of training and availability of the staff concerned and the geographical and financial constraints with which they are confronted. 
Kvaliteten p den hjlp som ges i detta sammanhang varierar kraftigt frn projekt till projekt beroende p den berrda personalens utbildning och tillgnglighet och de geografiska och ekonomiska begrnsningar som finns.
Proper respect for the principle of co-financing by the beneficiaries 34. 
Principen om stdmottagarnas medfinansiering iakttas vl 34.
The beneficiary contribution provided for by the Lom Convention is mostly made in kind (supply of bricks, sand, various materials) or in work (participation in construction work), which makes accounting for it difficult. 
Stdmottagarnas medverkan som nmns i Lomkonventionen sker ofta i natura (tillhandahllande av tegelstenar, sand och vrigt material) eller i form av arbetskraft (medverkan i bygg-nadsarbeten), vilket gr att den r svr att redovisa.
Where accounts are judged to be either impossible or too formal, verification focuses on the existence of a significant contribution. 
Nr redovisningen bedms vara omjlig eller fr formell gller det att kontrollera att det finns ett betydande bidrag.