natgillin/translations-raw huggingface dataset:
As a consequence, the evaluation report does not yet provide sufficient, relevant and reliable evidence on what the EUŐs policies have achieved and is therefore not suitable for its intended use in the discharge procedure. 
Det betyder att utvrderingsrapporten nnu inte innehller tillrckliga, relevanta och tillfrlitliga bevis p vad EU-politiken har stadkommit och drfr kan den inte anvndas som det var tnkt i frfarandet fr beviljande av ansvarsfrihet.
The Court considers that a reliable system for collecting performance data needs to be established in order to identify and report on results and impacts, as they become available. 
Revisionsrtten anser att ett tillfrlitligt system fr insamling av uppgifter om resultat mste inrttas s att det blir mjligt att identifiera och rapportera om resultat och effekter nr de blir tillgngliga.
The building blocks for this system need to be put in place during the preparations of the new programming period. 
Byggstenarna i detta system mste komma p plats under frberedelserna infr nsta programperiod.
The Court therefore recommends that the Commission, as soon as possible, presents a plan/overview of the intended performance management and reporting system, including the design and role of the evaluation report, to the discharge authority. 
Revisionsrtten rekommenderar drfr att kommissionen s snart som mjligt presenterar en plan fr/versikt ver det planerade resultatfrvaltnings-och rapporteringssystemet, bland annat utvrderingsrapportens utformning och roll, fr myndigheten som beviljar ansvarsfrihet.
Background 4. 
Bakgrund 4.
The requirement to produce an evaluation report derives from the Treaty2; the report should be part of the evidence on which the Parliament gives a discharge each year to the Commission in respect of the implementation of the budget. 
Kravet att ta fram en utvrderingssrapport kommer frn frdraget2; rapporten ska vara en del av de bevis utifrn vilka Europaparlamentet varje r beviljar kommissionen ansvarsfrihet fr budgetens genomfrande.
The CommissionŐs first evaluation report was published in February 20123 and was mainly a summary of existing evaluation reports in two policy areas. In that report, the Commission raised the question of the function and timing of the 1 2 3 COM(2012) 675 Final. 
Kommissionens frsta utvrderingsrapport offentliggjordes i februari 20123 och var frmst en sammanfattning av befintliga utvrderingsrapporter p tv 1 2 3 COM(2012) 675 final. Artiklarna 318Đ319 i EUF-frdraget.
report [...] particularly given the varying timing and length of periods covered by the evaluation work carried out compared with the more specific annual focus of the budget discharge process.Ő The Commission also stated that it was Ôexamining further how to develop the content of this report.Ő 6. 
politikomrden. I den rapporten vckte kommissionen "frgan om rapportens funktion och tidsram [...] eftersom utvrderingsarbetet avser andra tidsramar och perioder n de specifikt rliga som processen fr ansvarsfrihet inriktas p".
The Parliament, in its May 2012 decision on the 2010 discharge, concluded that Ôthe coverage and contents of the first Evaluation report do not live up to what could be expected of an evaluation report required by the TFEUŐ, and invited the Commission Ôto further develop the content of the Evaluation report [...] and, in particular, to identify the added value of this Evaluation report compared to ŇnormalÓ evaluationsŐ [...].4 7. 
6. I sitt beslut i maj 2012 om beviljande av ansvarsfrihet fr 2010 konstaterade Europaparlamentet att "den frsta utvrderingsrapportens tckning och innehll inte lever upp till vad som skulle kunna frvntas av en utvrderingsrapport i enlighet med EUF-frdraget" och uppmanade kommissionen att "ytterligare utveckla innehllet i utvrderingsrapporten [...] att srskilt faststlla mervrdet av denna utvrderingsrapport jmfrt med en 'normal' utvrdering"4.
In June 2012, the Court issued its own opinion on the first evaluation report5, concluding that it was vague, short on substance and adding little value. 
I juni 2012 avgav revisionsrtten ett yttrande ver den frsta utvrderingsrapporten5 dr den konstaterade att den var vag, inte innehll srskilt mycket konkret och drfr endast gav ett begrnsat mervrde.
It considered that the Commission should actively consult the Parliament and Council with a view to clarifying what the Treaty was asking of it. 
Den ansg att kommissionen aktivt br rdfrga Europaparlamentet och rdet fr att klargra vad den ska gra enligt frdraget.
If the evaluation report was to make an effective contribution to increasing its accountability to the discharge authority, the Commission needed to consider its purpose, content, scope and timing. 
Om utvrderingsrapporten p ett ndamlsenligt stt ska kunna bidra till att ka kommissionens mjligheter att fullgra sin redovisningsskyldighet infr den myndighet som beviljar ansvarsfrihet mste kommissionen tnka igenom utvrderingsrapportens syfte, innehll och rckvidd.
The second evaluation report 8. 
Den andra utvrderingsrapporten 8.
The second evaluation report provides an overview of the various evaluations completed in 20116, covering all budget headings with operational expenditure and grouped by the main policy areas in the 2007-2013 multi-annual financial framework. 
Den andra utvrderingsrapporten innehller en versikt ver de olika utvrderingar som avslutades under 20116 och som tcker alla budgetrubriker med driftsutgifter och r indelade efter de strsta politikomrdena i den flerriga budgetramen fr 2007Đ2013.
The report provides some indication as to the effectiveness and efficiency of the programmes. 
Rapporten innehller viss information om programmens ndamlsenlighet och effektivitet.
However, it mainly draws on interim evaluations which have a strong operational focus, and is not conclusive concerning the expected final results or impacts. 
Den bygger dock frmst p preliminra utvrderingar med stark operativ inriktning och innehller inga slutsatser om frvntade slutliga resultat och effekter.
The Court considers, as also recognised by the Commission, that suitable (i.e. ÔSMARTŐ7) objectives, indicators and milestones should be established across all 4 5 6 7 European Parliament decision of 10 May 2012 on discharge in respect of the implementation of the general budget of the European Union for the financial year 2010, P7_TA (2012) 0153, paragraphs 99 and 100. 
4 5 6 Punkterna 99Đ100 i Europaparlamentets beslut av den 10 maj 2012 om ansvarsfrihet fr genomfrandet av Europeiska unionens allmnna budget fr budgetret 2010, P7_TA (2012) 0153.
Opinion No 4/2012 (OJ C 179,20.6.2012, p. 
Yttrande nr 4/2012 (EUT C 179, 20.6.2012, s.
1). 118 evaluations in total, plus 39 evaluation-related studies. 
1). 118 utvrderingar totalt plus 39 utvrderingsrelaterade underskningar.
operations8. This is an essential requirement in order to track performance throughout the lifetime of programmes and assess whether the defined objectives and impacts are likely to be achieved. 
Detta r ett grundlggande krav om man ska kunna flja resultatet under programmens hela livstid och bedma om de faststllda mlen och effekterna sannolikt kommer att uppns.
The legislator has an important role in ensuring that clear policy objectives are in place. 
Lagstiftaren har en viktig roll nr det gller att se till att det finns tydliga politiska ml.
The Court has also previously recommended9 that a clearer definition of ŇEU added valueÓ would provide guidance to the EUŐs political authorities when choosing expenditure priorities; a clear definition would thus assist in setting appropriate objectives, performance indicators and milestones. 
Revisionsrtten har ven tidigare rekommenderat9 att en tydligare definition av europeiskt mervrde skulle vgleda EU:s politiska myndigheter nr de gr sinar utgiftsprioriteringar; en tydlig definition skulle sledes bidra till att lmpliga ml, resultatindikatorer och deletapper faststlldes.
The Commission identifies a number of issues which need to be taken into account in the design of future reports and notes that the conceptual work for creating a reporting framework has started. 
Kommissionen urskiljer ett antal frgor som mste beaktas nr framtida rapporter ska utarbetas och uppger att arbetet p konceptuell niv, som ska skapa en ram fr rapporten, har inletts.
The Court recognises that it will take time for the Commission to develop a suitably robust performance management and reporting system. 
Revisionsrtten r medveten om att det kommer att ta tid fr kommissionen att ta fram ett lmpligt och tillfrlitligt resultatfrvaltnings-och rapporteringssystem.
However, it is important that the Commission puts in place the building blocks for a strong system, which can provide robust performance data, before the programmes in the next multi-annual financial framework commence. 
Det r dock viktigt att kommissionen tar med de byggstenar som krvs fr ett starkt system som kan ge tillfrlitliga uppgifter om resultatet innan programmen i nsta flerriga budgetram pbrjas.
The Court recommends that the Commission, as soon as possible, engages with the discharge authority and presents a plan/overview of the intended performance management and reporting system. 
Revisionsrtten rekommenderar att kommissionen s snart som mjligt tar kontakt med myndigheten som beviljar ansvarsfrihet och presenterar en plan fr/versikt ver det resultatfrvaltnings-och rapporteringssystem som planeras.
This should include the steps required to achieve better and timely performance data from all DGs throughout the lifetime of programmes, how this data will feed into the performance part of the Annual Activity Reports and the link between the Annual Activity Reports, the Synthesis Report and the evaluation report. 
Detta br innefatta de steg som krvs fr att man ska f bttre uppgifter om resultatet i tid frn alla generaldirektorat under programmens hela livstid, hur dessa uppgifter ska infrlivas i resultatdelen i de rliga verksamhetsrapporterna och kopplingen mellan de rliga verksamhetsrapporterna, den sammanfattande rapporten och utvrderingsrapporten.
A consistent and robust performance management and reporting system should allow the evaluation report to add value by providing a horizontal analysis of performance throughout the budget, including lessons learned and corrective measures required. 12. 
Ett enhetligt och tillfrlitligt resultatfrvaltnings-och rapporteringssystem br gra s att utvrderingsrapporten ger ett mervrde och en vergripande analys av resultatet fr hela budgeten, inbegripet lrdomar som dragits och korrigerande tgrder som krvs. 12.
Like its predecessor, the second evaluation report bases its substantive conclusions entirely on evaluation reports. 
Liksom i den frra utvrderingsrapporten grundas de viktigaste slutsatserna i den andra utvrderingsrapporten helt och hllet p utvrderingar.
As the Court pointed out in its opinion, however, there are many other potential sources of information available to the Commission in forming a rounded view of performance. These include the CourtŐs own special reports, the DGsŐ annual activity reports and the results of internal audit assessments. 
Som revisionsrtten ppekade i sitt yttrande har dock kommissionen tillgng till mnga andra potentiella informationskllor fr att bilda sig en ordentlig uppfattning om resultatet, till exempel revisionsrttens srskilda rapporter, 7 8 9 Srskilda, mtbara, uppnbara, relevanta och tidsbundna.
It might, 8 9 Including programmes with no or little operational expenditure. 
Ocks program med inga eller sm driftsutgifter.
Opinion No 1/2010, paragraph 18. 
Punkt 18 i yttrande nr 1/2010.
therefore, also be useful for the Commission to discuss with the discharge authority what it should provide, by way of evaluations, until that time is reached. 
Det kan drfr vara vrdefullt fr kommissionen att diskutera med myndigheten som beviljar ansvarsfrihet vad den br tillhandahlla i sina utvrderingar tills den tiden kommer.
Final remarks 14. 
Slutkommentarer 14.
The Commission presented its evaluation report in November 2012. 
Kommissionen lade fram sin utvrderingsrapport i november 2012.
The Court will hereafter consider where and how the information given in the evaluation report can be incorporated into the CourtŐs audit work. 
Revisionsrtten kommer i fortsttningen att vervga var och hur uppgifterna i utvrderingsrapporten kan infrlivas i revisionsrttens revisionsarbete.
The Commission is free to consult the Court at any point during the future process of developing the evaluation report. 
Kommissionen fr grna samrda med revisionsrtten nrsomhelst under den kommande processen d utvrderingsrapporten utarbetas.
28.12.98 Official Journal of the European Communities C 406/19 EN REPORT on the financial statements of The European Agency for Safety and Health at Work (EASH-Bilbao) for the financial year ended 31 December 1997 together with the AgencyŐs reply (98/C 406/03) 1.1. 
28.12.98 Europeiska gemenskapernas officiella tidning C 406/19 SV RAPPORT om rsredovisningen fr europeiska arbetsmiljbyrn (Bilbao) fr det budgetr som avslutades den 31 december 1997, samt byrns svar (98/C 406/03) 1.1.
This report is addressed to the Management Board of the European Agency for Safety and Health at Work in conformity with Article 14(4), of Council Regulation (EC) No 2062/94 (1). 
Denna rapport riktas till styrelsen fr Europeiska arbetsmiljbyrn i enlighet med artikel 14.4 i rdets frordning (EG) nr 2062/94 (1).
The Court has examined the financial statements of the European Agency for Safety and Health at Work for the financial year ended 31 December 1997. 
Revisionsrtten har granskat rsredovisningen fr Europeiska arbetsmiljbyrn fr det budgetr som avslutades den 31 december 1997.
In accordance with Article 14(1), of Council Regulation (EC) No 2062/94, the budget was implemented on the responsibility of the Director. 
I enlighet med artikel 14.1 i rdets frordning (EG) nr 2062/94 har budgeten genomfrts under direktrens ansvar.
This responsibility included the drawing-up and presentation of the financial statements (2) in accordance with the internal financial provisions, as provided for in Article 15 of Council Regulation (EC) No 2062/94. 
Detta ansvar innefattar upprttandet och framlggandet av rsredovisningen (2) i enlighet med de interna finansiella bestmmelserna, enligt vad som freskrivs i artikel 15 i rdets frordning (EG) nr 2062/94 (4).
By means of this audit, the Court obtained a reasonable basis for the opinion expressed below. 
Genom denna granskning har revisionsrtten skaffat sig en rimlig grund fr uttalandet nedan.
This examination has enabled the Court to obtain reasonable assurance that the annual accounts for the financial year which ended on 31 December 1997 are reliable, and that the underlying transactions, taken as a whole, are legal and regular. 
Denna granskning har gjort det mjligt fr revisionsrtten att uppn en rimlig skerhet om att rsrkenskaperna fr det budgetr som avslutades den 31 december 1997 r tillfrlitliga och att de underliggande transaktionerna i sin helhet r lagliga och korrekta.
(1) OJ L 216, 20.8.1994, p. 
(1) EGT L 216, 20.8.1994, s.
5. (2) As required under Article 14(3), of Council Regulation (EC) No 2062/94, the accounts for all the AgencyŐs revenue and expenditure for the financial year 1997 were drawn up on 30 March 1998 and forwarded to the AgencyŐs Management Board, the Commission and the Court of Auditors. 
5 (2) Som freskrivs i artikel 14.3 i rdets frordning (EG) nr 2062/94 har rkenskaperna fr byrns samtliga inkomster och utgifter fr budgetret 1997 upprttats den 30 mars 1998 och drefter verlmnats till byrns styrelse, kommissionen och revisionsrtten.
These accounts were received by the Court on 3 April 1998. 
Revisionsrtten erhll rkenskaperna den 3 april 1998.
A summarised version of these financial statements is presented in the tables attached to this report. MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN AGENCY FOR SAFETY AND HEALTH AT WORK FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 1997 Budgetary and general accounts 1.5. 
En sammanfattning av rsredovisningen finns i tabellerna i bilagan till denna rapport HUVUDSAKLIGA IAKTTAGELSER AVSEENDE GENOMF RANDET AV BUDGETEN F R DET BUDGETR SOM AVSLUTADES DEN 31 DECEMBER 1997 VID EUROPEISKA ARBETSMILJ BYRN Budgetrkenskaper och allmnna rkenskaper 1.5.
As the Court observed in its report concerning the financial statements of the Agency for the financial year 1996 (3), the AgencyŐs budgetary accounts needed to be improved in a number of areas. 
Som revisionsrtten noterat i sin rapport om byrns rsredovisning fr budgetret 1996 (3), borde byrns budgetrkenskaper frbttras p ett antal punkter.
The accounting officer, an auxiliary member of staff who was not recruited until November 1997, had to reconstruct the AgencyŐs assets entirely before drawing up the year-end balance sheet, which, moreover, had to be revised following the CourtŐs audit. 
Rkenskapsfraren, en extraanstlld som rekryterades frst i november 1997, fick helt och hllet rekonstruera byrns tillgngar fr att kunna upprtta balansrkningen vid budgetrets slut, vilken fr vrigt fick revideras till fljd av revisionsrttens granskning.
The budgetary accounts continue to be kept by means of a spreadsheet rather than appropriate accounting software. They are not detailed enough and only allow a rudimentary monitoring of budgetary bookings. 
Budgetrkenskaperna frs fortfarande med hjlp av ett kalkylprogram och inte med hjlp av lmpligt bokfringsprogram. De r inte tillrckligt detaljerade och inskrnker sig endast till en rudimentr uppfljning av konteringen av budgetposterna.
Imprest accounts 1.8. 
Frskottskonton 1.8.
Nearly 46 % of the payments for the financial year (ECU 1,4 million out of a total of ECU 3 million) were carried out via the AgencyŐs imprest account. 
Nra 46 % av budgetrets betalningar (dvs. 1,4 miljoner ecu av totalt 3 miljoner ecu) har gjorts via byrns frskottskonton.
This account was not cleared at regular intervals and this is how, in September 1997, a partial regularisation of payments came to be carried out en bloc for a total of ECU 1,1 million (despite the fact that the ceiling for the (3) OJ C 393, 29.12.1997, p. 
Dessa konton har inte avslutats med regelbundna intervaller. Slunda gjordes delvis en reglering av betalningarna, omfattande ett belopp p totalt 1,1 miljoner ecu (den vre grnsen fr kontot var (3) EGT C 393, 29.12.1997, s.
C 406/20 Official Journal of the European Communities 28.12.98 EN account was fixed at ECU 25000). 
C 406/20 Europeiska gemenskapernas officiella tidning 28.12.98 SV bestmd till 25 000 ecu), i klump i september 1997.
Furthermore, the regularisation orders only mention the overall amount paid out, without giving details of the budgetary bookings concerned. 
Vidare uppgavs i orderna om reglering endast det totala belopp som spenderats, utan att konteringen av budgetposterna i frga angavs i detalj.
The Decisions setting up the AgencyŐs imprest account should be revised so as to include, in particular, the establishment of an individual ceiling for payments. 
De beslut som legat till grund fr byrns frskottskonto br ses ver och i synnerhet utstrckas till att omfatta faststllandet av ett individuellt tak fr betalningarna.
Call for tenders 1.10. 
Anbudsinfordran 1.10.
Contrary to the AgencyŐs Financial Regulation, neither the budget nor the organisation chart for the financial year 1997 was published in the Official Journal of the European Communities. 
I strid med byrns budgetfrordning har varken budgeten eller tjnstefrteckningen fr budgetret 1997 offentliggjorts i Europeiska gemenskapernas officiella tidning.
Moreover, in the minutes of the November 1996 meeting, during which the Management Board examined the AgencyŐs draft budget, there is no mention of either the draft budgetŐs adoption or the content of the document that was adopted. 
Vidare nmns i protokollet fr sammantrdet i november 1996 under vilket styrelsen granskade byrns budgetfrslag varken antagandet av det senare eller innehllet i det dokument som antagits.
The payments for the financial year amounted to only 46,1% (ECU 1,94 million) of the current appropriations (ECU 4,21 million). 
Budgetrets betalningar uppgr endast till 46,1 %, eller 1,94 miljoner ecu av de lpande anslagen (4,21 miljoner ecu).
Cancellations (ECU 1,15 million, or 27,3 %) and carry-overs to 1998 (ECU 1,12 million, or 26,6 %) therefore represented significant sums for the AgencyŐs 1997 budget. 
De frfallna anslagen (1,15 miljoner ecu, eller 27,3 %) och de anslag som verfrdes till 1998 (1,12 miljoner ecu, eller 26,6 %) utgr sledes betydande belopp i byrns budget fr 1997.
28.12.98 Official Journal of the European Communities C 406/21 EN Table 1 Balance sheet for the financial years 1996 and 1997 1997 1996 Liabilities 1997 295 30 235 560 15 5 152 157 1 799 58 1 1 858 25 7 32 34 16 50 1 975 100 2 075 Fixed capital Own capital (1) Balance for the financial year Sub-total Short-term liabilities Appropriations carried over by Budgetary Authority Automatic carry-overs Sundry accounts due Recoverable VAT and duties Sub-total 575 731 1 306 74 1 048 10 152 1 284 2 590 2 157 Total liabilities 2 590 Assets (ECU 1 000) 1996 32 830 862 Fixed assets Equipment and furniture Movable equipment Computer equipment Supplies Office equipment Liquid assets Sub-total Sundry accounts receivable Recoverable VAT and duties Cash accounts Banks Ń demand accounts Imprest account Cash Sub-total Sub-total Total assets 234 969 76 16 1 295 2 157 (1) The amount corresponds to fixed assets and supplies. 
28.12.98 Europeiska gemenskapernas officiella tidning C 406/21 SV Tabell 1 Balansrkning fr budgetren 1996 och 1997 1997 1996 Skulder och eget kapital 1997 295 30 235 560 15 5 152 157 1 799 58 1 1 858 25 7 32 34 16 50 1 975 100 2 075 Permanent kapital Eget kapital (1) Budgetrets saldo Kortfristiga skulder Anslag som verfrts av den budgetansvariga myndigheten Automatiskt verfrda anslag vriga skulder Moms-och avgiftsskuld Deltotal Deltotal 575 731 1 306 74 1 048 10 152 1 284 2 590 2 157 Totalt skulder och eget kapital 2 590 Tillgngar Anlggningstillgngar Anlggningar och inventarier Materiel Datautrustning (1 000 ecu) 1996 32 830 862 Lager Kontorsmateriel Omsttningstillgngar Deltotal Deltotal Deltotal vriga fordringar Moms-och avgiftsfordran Likvida medel Bank Đ avistakonton Frskott Kassabehllning 234 969 76 16 1 295 2 157 Totalt tillgngar (1) Detta belopp motsvarar beloppet fr anlggningstillgngar och lager.
Source: Prepared by the Court on the basis of data from the Agency. 
Klla: Sammanstllning utarbetad av revisionsrtten p grundval av uppgifter frn byrn.