natgillin/translations-raw huggingface dataset:
C 319/40 EN Official Journal of the European Union 30.12.2003 Table 3 European Centre for the Development of Vocational Training Ń Balance sheet at 31 December 2002 and 31 December 2001 Assets 2002 5 953 5 4 910 - 4 896 5 972 35 35 9 277 286 2276 94 23 124 2 517 2 830 4 90 2 924 0 0 11 734 2001 5 953 5 3 095 0 9 053 28 28 0 0 0 184 93 42 37 356 4 116 6 173 4 295 3 3 13 735 Liabilities (EUR 1 000) 2002 2001 6 007 9 080 - 545 532 5 462 9 612 277 0 277 0 661 0 3 070 3 100 1 615 0 121 20 73 98 5 540 3 218 226 338 229 348 0 36 0 184 455 906 11 734 13 735 Fixed assets Fixed capital Buildings Financial fixed assets, guarantee Equipment and furniture Depreciation Stock Stationery Long-term receivables Staff loans Commission subsidy Current receivables Commission subsidy Other advances VAT to be recovered Sundry accounts receivable Cash accounts Bank accounts Cash Imprest account Suspense accounts Subtotal Subtotal Subtotal Subtotal Subtotal Subtotal Total Own capital Balance for the financial year Long-term liabilities Liabilities on assigned revenue Current liabilities Liabilities on assigned revenue Carryover of appropriations Amounts to be recovered Sundry accounts payable VAT/other taxes Suspense accounts Payments in progress Sums to be reused Deferred revenue Other subsidies Subtotal Subtotal Subtotal Subtotal Total Source: European Centre for the Development of Vocational Training. 
C 319/40 SV Europeiska unionens officiella tidning 30.12.2003 Tabell 3 Europeiskt centrum fr utveckling av yrkesutbildning Đ Balansrkning per den 31 december 2002 och den 31 december 2001 Tillgngar Anlggningstillgngar Fastigheter Finansiella anlggningstillgngar, garanti Utrustning och inventarier Avskrivningar 2002 5 953 5 4 910 - 4 896 5 972 35 35 9 277 286 2276 94 23 124 2 517 2 830 4 90 2 924 0 0 11 734 2001 5 953 5 3 095 0 9 053 28 28 0 0 0 184 93 42 37 356 4 116 6 173 4 295 3 3 13 735 Skulder och eget kapital Permanent kapital Eget kapital Budgetrets saldo Lngfristiga skulder Skulder p frdelade inkomster Kortfristiga skulder Skulder p frdelade inkomster verfrda anslag Belopp som terstr att terkrva vriga skulder Moms/vriga skatter Bevakningskonton Betalningar p vg Inkomster fr anvndning p nytt Frutbetalda inkomster vriga bidrag Deltotal Deltotal 2002 6 007 - 545 5 462 277 277 661 3 070 1 615 121 73 5 540 226 229 0 0 455 11 734 (1 000 euro) 2001 9 080 532 9 612 0 0 0 3 100 0 20 98 3 218 338 348 36 184 906 13 735 Lager Kontorsmateriel Lngfristiga fordringar Ln till personalen Bidrag frn kommissionen Kortfristiga fordringar Bidrag frn kommissionen vriga frskott Momsfordran vriga fordringar Likvida medel Banktillgodohavanden Kassa Frskott Bevakningskonton Deltotal Deltotal Deltotal Deltotal Deltotal Deltotal Totalt Deltotal Deltotal Totalt Klla: Europeiskt centrum fr utveckling av yrkesutbildning.
30.12.2003 EN Official Journal of the European Union C 319/41 THE CENTREŐS REPLIES 8. 
30.12.2003 SV Europeiska unionens officiella tidning C 319/41 CENTRUMETS SVAR 8.
The Centre takes note of the observation of the Court. 
Centrumet noterar revisionsrttens iakttagelser.
It will contact the relevant service of the Commission in order to respond to the CourtŐs concerns. 
Centrumet kommer att ta kontakt med den berrda tjnsten vid kommissionen fr att tillmtesg revisionsrttens krav.
30.12.2004 EN Official Journal of the European Union REPORT on the annual accounts of the European Centre for the Development of Vocational Training for the 2003 financial year together with the CentreŐs replies C 324/53 54 54 54 56 60 (2004/C 324/08) CONTENTS INTRODUCTION ........................................................... 
30.12.2004 SV Europeiska unionens officiella tidning RAPPORT om rsredovisningen fr Europeiskt centrum fr utveckling av yrkesutbildning fr budgetret 2003 samt centrumets svar C 324/53 54 54 54 56 60 (2004/C 324/08) INNEHLLSF RTECKNING INLEDNING ...............................................................
1 THECOURTŐSOPINION ..................................................... 
REVISIONSRTTENSUTTALANDE .............................................
2-5 OBSERVATIONS............................................................ 
IAKTTAGELSER ............................................................
6-12 Tables1to4 .......................................................................... 
Tabell1Đ4 ............................................................................
TheCentreŐsreplies ................................................................... 
Centrumetssvar ......................................................................
C 324/54 EN Official Journal of the European Union 30.12.2004 INTRODUCTION 1. 
C 324/54 SV Europeiska unionens officiella tidning 30.12.2004 INLEDNING 1.
The European Centre for the Development of Vocational Training (the Centre) was established by Council Regulation (EEC) No 337/75 (1). 
Europeiskt centrum fr utveckling av yrkesutbildning (nedan kallat centrumet) inrttades genom rdets frordning (EEG) nr 337/75 (1).
Its core mandate is to serve the development of vocational training at Community level. 
Centrumets huvuduppgift r att bidra till utvecklingen av yrkesutbildning inom gemenskapen.
In order to achieve this objective, it has the task of compiling and disseminating documentation on vocational training systems. 
Det innebr att centrumet skall sammanstlla och sprida dokumentation om olika system fr yrkesutbildning.
The CentreŐs powers and activities are summarised, on the basis of information submitted by the Centre, in Table 1. 
I tabell 1 ges en sammanfattning av centrumets behrighet och verksamhet som baseras p uppgifter frn centrumet.
THE COURTŐS OPINION 2. 
REVISIONSRTTENS UTTALANDE 2.
This opinion is addressed to the Council and the European Parliament in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (2). 
Detta uttalande riktas till Europaparlamentet och rdet i enlighet med artikel 185.2 i rdets frordning (EG, Euratom) nr 1605/2002 (2).
The Court has examined the CentreŐs annual accounts for the financial year ended 31 December 2003. 
Revisionsrtten har granskat rsredovisningen fr centrumet fr det budgetr som slutade den 31 december 2003.
In accordance with Article 12a(1) of Council Regulation (EEC) No 337/75, the CentreŐs budget was implemented on the responsibility of its Director. 
I enlighet med artikel 12a.1 i rdets frordning (EEG) nr 337/75 har budgeten genomfrts under direktrens ansvar.
This responsibility includes the drawing-up and presentation of the accounts (3), in accordance with the internal financial provisions provided for in Article 12 of the same Regulation. 
I detta ansvar ingr att upprtta och lgga fram rkenskaperna (3) i enlighet med de interna finansiella bestmmelser som avses i artikel 12 i samma frordning.
The Court of Auditors is required under Article 248 of the Treaty establishing the European Community to audit those accounts. 
Enligt artikel 248 i Frdraget om upprttandet av Europeiska gemenskapen skall revisionsrtten granska dessa rkenskaper.
The Court has thus obtained reasonable assurance that the annual accounts for the financial year ended 31 December 2003 are reliable and that the underlying transactions, taken as a whole, are legal and regular. 
Genom denna granskning har revisionsrtten uppntt rimlig skerhet om att rsredovisningen fr det budgetr som slutade den 31 december 2003 r tillfrlitlig och att de underliggande transaktionerna som helhet r lagliga och korrekta.
The content of the following observations does not call the audit opinion expressed by the Court in this report into question. 
Innehllet i fljande iakttagelser innebr inte att det revisionsuttalande som revisionsrtten gr i denna rapport omprvas.
(3) As required under Article 63 of the CentreŐs financial regulation, the final accounts for the financial year 2003 were drawn up on 1 September 2004 and forwarded to the Court of Auditors. 
(3) I enlighet med artikel 63 i centrumets budgetfrordning har de slutliga rkenskaperna fr budgetret 2003 upprttats den 1 september 2004 och drefter verlmnats till revisionsrtten.
They were received by the Court on 17 September 2004. 
Revisionsrtten mottog rkenskaperna den 17 september 2004.
A summarised version of these accounts is presented in the tables annexed to this report. 
En sammanfattning av dessa rkenskaper ges i tabellerna som bifogas denna rapport.
OBSERVATIONS 6. 
IAKTTAGELSER 6.
The implementation of the appropriations for the 2003 financial year, and of the appropriations carried over from the previous year, is set out in Table 2. 
Utnyttjandet av anslagen fr budgetret 2003 och av de anslag som frts ver frn det fregende budgetret visas i tabell 2.
The CentreŐs revenue and expenditure account and balance sheet for the financial year 2003 are presented in summary form in Tables 3 and 4. 
Centrumets inkomstĐ och utgiftsredovisning och balansrkning fr budgetret 2003 sammanfattas i tabellerna 3 och 4.
7. In 2003 the Centre received Phare subsidies and contributions from third countries (4) amounting to 791 844 euro. 
7. r 2003 mottog centrumet Phare-bidrag och bidrag frn tredjelnder (4) till ett belopp p 791 844 euro.
Contrary to the principles of budgetary unity and accuracy, the Centre did not use an amending budget to include the amount of these 2003 subsidies in its budget. 
I strid med principen om budgetens enhet och principen om riktighet i budgeten har centrumet inte frt in dessa bidragsbelopp fr 2003 i sin budget genom en ndringsbudget.
The CentreŐs new financial regulation and the detailed rules for its implementation were adopted by the Management Board on 31 March 2003. 
Centrumets nya budgetfrordning och dess genomfrandebestmmelser antogs av styrelsen den 31 mars 2003.
These rules (5) specify that a new internal audit system is to be set up. 
I dessa bestmmelser (5) faststlls att ett nytt internkontrollsystem skall infras.
Changes to the CentreŐs financial organisation and its accounting system were not yet complete at the end of the year. 
Anpassningen av centrumets ekonomiska organisation och bokfringssystem hade nnu inte avslutats vid budgetrets slut.
In accordance with Article 28(2)(e) of the CentreŐs financial regulation, the accounting officer is to validate the systems laid down by the authorising officer to supply or justify accounting information. 
Enligt artikel 28.2 e i centrumets budgetfrordning skall rkenskapsfraren godknna de system som utanordnarna utformar fr att leverera eller styrka bokfringsuppgifter.
There has been no such validation. 
S har inte skett.
The Centre has set up a Ôcontracts unitŐ to ensure that contracts to be awarded for studies are correct, but this unit is not informed about the procedures that are under way until the selection reports have been signed. 
Centrumet har inrttat en kontraktsenhet med uppgift att se till att kontrakt som upprttas fr de underskningar man lter gra r korrekta, men enheten informeras inte om vilka renden som r p gng frrn efter det att rapporten om urvalsfrfarandet har undertecknats.
It is unable to do anything to prevent irregularities at the initial stages (choice of procedure, examination of invitations to tender and publicity measures). 
Enheten kan inte frhindra oriktigheter p ett tidigt stadium (val av frfarande, granskning av anbudsfrfaranden och annonsering).
Extending this unitŐs powers appears especially necessary insofar as a study of various files has brought to light inconsistencies and formal errors in the management of contract award procedures. 
En utvidgning av enhetens befogenheter framstr som s mycket ndvndigare eftersom det vid granskningen av olika renden har visat sig att det finns inkonsekvenser och formella fel i frvaltningen av frfarandena fr upphandling av kontrakt.
In 2003 the Centre had a list of potential contractors following a call for expressions of interest (CEI) which was issued in 2000. 
Under 2003 hade centrumet en frteckning ver potentiella kontraktsparter som upprttats efter en uppmaning att inkomma med intresseanmlningar som gjordes 2000.
This list was drawn up and centralised under the authority of the permanent Chairman of the Evaluation Boards. 
Denna frteckning upprttades och centraliserades under ansvar av den stndiga ordfranden i utvrderingskommitterna.
By means of this list, the Centre was able to launch a restricted procedure among the potential contractors on the list, without the need to publish or declare selection criteria, up to a maximum value of around 163 000 euro (6). 
Med hjlp av den kunde centrumet tillmpa ett begrnsat frfarande fr de potentiella kontraktsparter som finns med i frteckningen, utan offentliggrande eller uppgivande av urvalskriterier, och detta upp till ett belopp p omkring 163 000 euro (6).
In three cases (total contract value: 79 800 euro) giving rise to payments in 2003, the successful contractors did not appear on this list and no explanation was given for this situation. 
I tre fall (med ett totalt kontraktsbelopp p 79 800 euro), som gav upphov till utbetalningar under 2003, hade man valt ut kontraktsparter som inte fanns med p frteckningen utan att motivera detta.
The Court notes, moreover, that as the list has not been updated, the Centre gives a somewhat inconsistent picture of its selection procedures. 
Revisionsrtten har fr vrigt gjort iakttagelsen att centrumets urvalsfrfaranden framstr som osammanhngande p grund av att frteckningen inte har uppdaterats.
(4) Participation by Norway. 
(4) Norges medverkan.
(5) Article 25 of the CentreŐs new financial regulation. 
(5) Artikel 25 i centrumets nya budgetfrordning.
(6) See Article 128(1) of the Regulation laying down detailed rules for the implementation of the financial regulation. 
(6) Se artikel 128.1 i frordningen om genomfrandebestmmelser fr budgetfrordningen.
30.12.2004 EN Official Journal of the European Union C 324/55 12. 
30.12.2004 SV Europeiska unionens officiella tidning C 324/55 12.
On examination, recruitment files and a number of indi-to the decisions taken on recruitment and the financial impact of vidual files were found to have formal and documentary short-those decisions when calculating pay. comings which prevented the necessary transparency with regard This Report was adopted by the Court of Auditors in Luxembourg at its meeting of 29 and 30 September 2004. 
Vid granskningen av rekryteringsrendena och vissa vilket frhindrar ndvndig insyn i beslut om rekrytering och enskilda renden upptcktes formella brister i dokumentationen deras ekonomiska inverkan p berkningen av lner.
C 324/56 EN Official Journal of the European Union 30.12.2004 Areas of Community competence deriving from the Treaty Competence of the Centre as specified in Articles 2 and 3 of Council Regulation (EEC) No 337/75 of 10 February 1975 Governance 1. Management Board Resources available to the Centre (2002 data) Products and services supplied in 2003 Conferences and seminars: 72 The Community implements a vocational training policy to support and supplement the action of the Member States The CentreŐs mandate Tasks Final budget Action aims to: Ń Ń Ń to contribute to research Ń one Government representative Staff numbers at 31 December 2003 stimulate cooperation on training between educational or training establishments and firms, to disseminate information Ń one representative of employersŐ organisations Number of posts in establishment plan: 83 (83) develop exchanges of information and experience on issues common to the training systems of the Member States Ń to provide a forum for all those concerned. 
C 324/56 SV Europeiska unionens officiella tidning 30.12.2004 Gemenskapens behrighetsomrde enligt frdraget Centrumets behrighet enligt artiklarna 2 och 3 i rdets frordning (EEG) nr 337/75 av den 10 februari 1975 Organisation 1 Styrelse Medel till centrumets frfogande (uppgifter fr 2002 inom parentes) Produkter och tjnster som tillhandahllits 2003 Konferenser och seminarier: 72 Gemenskapen skall genomfra en yrkesutbildningspolitik som skall understdja och komplettera medlemsstaternas insatser.
Ń three members representing the Commission tracts, seconded national experts, local employees, temporary replacements) (From Article 150 of the Treaty) 68 publications, Cedefop Info, electronic newsletter Source: information supplied by the Centre. 
Ń Tre ledamter skall fretrda kommissionen. + 46 (32) andra tjnster (extraanstllda, nationella experter, lokalt anstllda, korttidsanstllda) Leonardo da Vinci-programmet, gemensam handlingsram fr arbetsmarknadens parter. (Utdrag ur artikel 150 i frdraget) kommissionen enligt den frteckning ver kandidater som verlmnats av styrelsen.
To assist the Commission in encouraging, at Community level, the promotion and development of vocational training and of in-service training and to contribute to the implementation of a common vocational training policy. 
Att bist kommissionen med att p gemenskapsniv frmja och utveckla yrkesutbildning och personalutbildning och genomfra en gemensam politik i frga om yrkesutbildning.
Ń To compile selected documentation Per Member State: 14,7 (14,2) million euro. Community contribution: 98,6 % (96,5 %) Studies: 65 Projects: 23 Participation in: Copenhagen Process to encourage and support any initiative likely to facilitate a concerted approach Ń one representative of employeesŐ organisations Posts occupied: 77+2 (79) + 46 (32) other staff (auxiliary con-e-Learning Programme, Leonardo da Vinci programme, social partnersŐ joint action framework 2. 
Per medlemsstat: 14,7 miljoner euro (14,2 miljoner euro), varav bidrag frn gemenskapen: 98,6 % (96,5 %): Underskningar: 65 Ń Tillhandahlla ett forum fr alla berrda. Sprida information. Tabell 1 Europeiskt centrum fr utveckling av yrkesutbildning (Thessaloniki) Ń En fretrdare fr regeringen.
Director Total staff: 125 (111) Assigned to the following duties: Table 1 European Centre for the Development of Vocational Training (Thessaloniki) Appointed by the Commission from a list of candidates submitted by the Management Board; carries out the decisions of the Management Board and is responsible for the day-to-day administration of the Centre Circulation of documents: 3. 
Projekt: 23 Ń En fretrdare fr arbetsgivar-organisationerna. Medverkan: 2 Direktr Centrumets direktr skall utses av Personalstyrka totalt: 125 (111), varav anstllda med Publikationer: 3 Extern granskning: Revisionsrtten.
External audit The European Court of Auditors mixed: 21 (19) 4. Discharge Participants in the study visits programme: Parliament, on the CouncilŐs recommendation operational: 66 (59) administrative: 38 (33) 10 244 on request, 2 346 electronic newsletter subscriptions, 8 523 subscriptions to Cedefop Info Publications: Maintenance and development of the Electronic Training Village 773 
Personalstyrka den ber 2003: 31 decem-uppgifter inom verksamheten: 66 (59) administrativa uppgifter: 38 (33) Spridning av dokument: blandade uppgifter: 21 (19) 10 244 p frfrgan, 2 346 abonnemang p det elektroniska nyhetsbrevet, 8 523 abonnemang p Cedefop info.
30.12.2004 EN Official Journal of the European Union C 324/57 Origin of revenue Revenue collected Allocation of expenditure to be can-Community subsidies 14,5 0,2 14,5 0,0 Title I Staff 8,0 8,0 1,2 1,1 7,6 0,4 0,8 0,4 0,0 0,3 0,0 0,3 0,3 0,0 0,0 0,3 0,0 0,0 8,3 8,3 7,8 0,4 0,1 1,5 1,5 1,1 0,4 0,0 Financial and other revenue Title II Administration Subsidy from non-Member States p.m. (1) Title III Operating activities 0,0 2,2 1,8 0,0 0,3 7,7 7,7 4,2 3,1 0,3 Revenue Expenditure Revenue entered in the final budget for the financial year Appropriations in the final budget Appropriations carried over from the previous financial year Appropriations available (2003 budget and financial year 2002) 0,2 revenue (2) 0,6 5,5 5,5 2,4 3,1 PHARE assigned Assigned revenue PHARE and non-Member States Total 14,7 15,3 Total (2) 0,8 14,7 15,4 0,5 0,2 11,3 4,2 0,0 0,2 0,0 3,1 0,1 0,1 0,0 2,5 0,1 0,4 0,2 1,0 0,6 0,4 0,0 17,8 18,5 13,8 4,3 0,4 (1) p.m.: token entry (2) Phare assigned revenue was not entered in the CentreŐs initial budget and did not give rise to an amending budget (see paragraph 7 of the report). 
30.12.2004 SV Europeiska unionens officiella tidning C 324/57 Inkomsternas ursprung Inkomster i den slutliga budgeten fr budgetret Faktiska inkomster Anslag i den slutliga budgeten budge-tagan- betalda verfr- prung-betalda verf-fr- anslag tagan-betalda ver-frfallna Inkomster Utgifter Bidrag frn gemenskapen 14,5 14,5 Avdelning I Personal 8,0 8,0 1,2 1,1 5,5 5,5 7,6 0,4 0,0 0,3 0,3 0,0 0,0 8,3 8,3 7,8 0,4 0,1 Finansiella och vriga inkomster 0,2 0,0 pm 0,2 Avdelning II Administration 0,8 0,4 0,0 0,3 0,3 0,0 0,0 1,5 1,5 1,1 0,4 0,0 Bidrag frn tredjeland Avdelning III Drift 2,4 3,1 0,0 2,2 1,8 0,0 0,3 7,7 7,7 4,2 3,1 0,3 Inkomster avsatta fr Phare Inkomster avsatta fr Phare och tredjelnder (1) 0,8 14,7 15,4 (1) 0,6 Totalt 14,7 15,3 0,5 0,2 11,3 4,2 0,0 0,2 0,1 0,1 0,0 0,2 1,0 0,6 0,1 0,4 17,8 18,5 13,8 0,4 0,0 4,3 0,4 Utgiftsfrdelning urs-skall ras fallna den (1) Inkomster avsatta fr Phare har inte tagits upp i centrumets ursprungliga budget och har inte varit freml fr ngon ndringsbudget (se punkt 7 i rapporten).
This table summarises the data provided by the Centre in its own accounts. 
I tabellen sammanfattas de uppgifter som centrumet lagt fram i sina rkenskaper.
Table 2 European Centre for the Development of Vocational Training Ń Implementation of the budget for the 2003 financial year appro-entered mitted paid over celled initial paid carried celled pria-over tions com-carried can-com- carried can-mitted paid over celled (million euro) 
Totalt 0,0 3,1 2,5 ten den frda fallna liga anslag frda Tabell 2 Europeiskt centrum fr utveckling av yrkesutbildning Đ Budgetgenomfrande 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)