natgillin/translations-raw huggingface dataset:
Observation relating to third-party creditors The balance of suppliersŐ accounts indicated by the Court of Auditors, i.e. ECU 5 000 (3 % of the total for the suppliersŐ accounts) is constituted by a number of arrears which are difficult to identify due to the large number of movements on the suppliersŐ accounts. 
Saldot p skuldsidan som avses av revisionsrtten, dvs. ett belopp p 5 000 ecu (3 % av totalsumman p skuldsidan), bestr av ngra uteblivna betalningar som r svra att identifiera p grund av det omfattande antalet transaktioner som gjorts via betalningskontot.
The Agency undertakes to provide, at the end of the financial year 1999, a breakdown by supplier of the ÔSundry accounts dueŐ entry in the balance sheet; this measure is included in the review of the progress achieved during the financial years 1998 and 1999. 
Arbetsmiljbyrn tar sig att vid avslutningen av budgetret 1999 lmna en kontouppstllning per leverantr under rubriken Ó vriga skulderÓ i balansrkningen. Denna tgrd ingr bland de utveck-lingsframgngar som uppntts budgetret 1998/1999.
Observation relating to monthly balances of accounts Concerning monthly balances of accounts, the Agency fully supports the Court of AuditorsŐ observation, which will be implemented through the establishment of procedures and appropriate measures during the financial year 1999. 
Iakttagelser om mnatliga rkenskapsavslut. Vad gller mnatliga rkenskapsavslut godknns revisionsrttens iakttagelser fullstndigt och kommer att fljas genom att upprtta lmpliga frfaranden och tgrder under budgetret 1999.
The cancellations relate to appropriations earmarked for measures which have been cancelled in full agreement with the contracting parties, for whom every obligation was met. Other cancellations concern appropriations committed to cover the last payment of the contracts with the focal points which had not been paid due to the delay in the implementation of the projects. 
Alla frpliktelser gentemot dessa har sledes uppfyllts. vriga anslag som frfallit gller taganden fr anslag som gjorts fr att tcka den sista betalningen i avtal med mnescentra och som inte gjorts p grund av frseningar som uppsttt vid genomfrande av pro-
27.12.2000 EN Official Journal of the European Communities I (Information) COURT OF AUDITORS REPORT on the financial statements of the European Agency for Safety and Health at Work (EASH Ń Bilbao) for the financial year ended 31 December 1999 together with the AgencyŐs replies C 373/1 (2000/C 373/01) CONTENTS THECOURTŐSOPINION...................................................... 
27.12.2000 SV Europeiska gemenskapernas officiella tidning C 373/1 I (Meddelanden) REVISIONSRTTEN RAPPORT om rsredovisningen fr Europeiska arbetsmiljbyrn (Bilbao) fr det budgetr som avslutades den 31 december 1999 samt byrns svar (2000/C 373/01) INNEHLLSF RTECKNING REVISIONSRTTENSUTTALANDE ..............................................
MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN AGENCY FOR SAFETY AND HEALTH AT WORK (EASH Ń BILBAO) FOR THE FINANCIAL YEARENDED31DECEMBER1999.............................................. 
1Đ4 2 HUVUDSAKLIGA IAKTTAGELSER OM BUDGETGENOMF RANDET F R EUROPEISKA ARBETSMILJ BYRN (BILBAO) F R DET BUDGETR SOM AVSLUTADES DEN 31DECEMBER1999..........................................................
Analysisoftheimplementationofthebudget................................... 
5Đ12 2 Analysavbudgetgenomfrandet ..............................................
Accountingsystems....................................................... 
10Đ11 2 Bokfring av moms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ChargingVAT............................................................ Paragraph . 1-4 . 
12 3 Tabell1Đ2.................................................................. ...........
TheAgencyŐsreplies......................................................... ........... 
4 Byrnssvar................................................................. ........... 6 Punkt Sida
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 Europeiska arbetsmiljbyrns styrelse 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 1999. 
Revisionsrtten har granskat rsredovisningen fr Europeiska arbetsmiljbyrn fr det budgetr som avslutades den 31 december 1999.
This responsibility included the drawing-up and presentation of the financial statements (2) in accordance with the internal financial provisions, as provided for under Article 15 of Council Regulation (EC) No2062/94. 
Detta ansvar omfattar upprttandet och framlggandet av rsredovisningen i enlighet med de interna finansiella bestmmelserna, enligt artikel 15 i rdets frordning nr 2062/94 (2).
This examination has allowed the Court to obtain reasonable assurance that the annual accounts for the financial year ended 31 December 1999 are reliable and that the underlying transactions are, taken as a whole, legal and regular. 
Genom denna granskning har revisionsrtten uppntt en rimlig skerhet om att rkenskaperna fr det budgetr som avslutades den 31 december 1999 r tillfrlitliga och att de underliggande transaktionerna som helhet r lagliga och korrekta.
MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN AGENCY FOR SAFETY AND HEALTH AT WORK (EASH Ń BILBAO) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 1999 Analysis of the implementation of the budget 5. 
HUVUDSAKLIGA IAKTTAGELSER OM BUDGETGENOMF RANDET F R EUROPEISKA ARBETSMILJ BYRN (BILBAO) F R DET BUDGETR SOM AVSLUTADES DEN 31 DECEMBER 1999 Analys av budgetgenomfrandet 5.
The Agency used a total of only half of the definitive appropriations allocated to it for the financial year 1999. 
Sammanlagt utnyttjade byrn 1999 endast hlften av de slutliga anslag som den tilldelats fr detta budgetr.
Given the large proportion of 1999 appropriations that was not utilised, there are grounds for questioning the validity, or at least the tardiness, of the decision to increase the resources allocated to the Agency. 
Det berttigade i beslutet att ka anslagen till byrn, eller tminstone i att det fattades s sent, kan ifrgasttas med tanke p omfattningen av de anslag fr 1999 som frblev outnyttjade.
The automatic carry-overs amounted to 2,1 million euro, a proportion that was almost identical to that of the previous financial year, in which they amounted to 1,9 million euro, i.e. 90 %, of the operating appropriations (Title III). 
De automatiska verfringarna uppgick till 2,1 miljoner euro, vilket proportionellt sett nstan exakt motsvarar situationen under budgetret 1998. Av detta belopp bestr 1,9 miljoner euro, eller 90 %, av driftsanslag (avdelning III).
Almost two thirds (63 %) of the carry-overs of operating appropriations related to topic centres, studies and telematics projects. 
Nra tv tredjedelar (63 %) av verfringarna av driftsanslag rrde mnescentra, studier och telematikprojekt.
With regard to budget operating appropriations (Title III), of a total of 1,7 million euro in appropriations carried over, 0,3 million euro (or 18 %) was cancelled, mainly because of inaccurate cost estimates and failure to carry out planned tasks. 
Vad betrffar driftsanslagen i budgeten (avdelning III) frfll 0,3 miljoner euro av totalt 1,7 miljoner euro i verfrda anslag, (dvs. 18 %), frmst p grund av felaktiga kostnadsberkningar och beroende p att planerade uppgifter inte utfrts.
The Agency should improve its monitoring system so that carry-overs of appropriations are minimised and the principle of annuality is complied with more fully. 
Byrn br frbttra sitt system fr genomfrande i syfte att minimera verfringarna av anslag och p detta stt i hgre grad efterleva ettrighetsprincipen.
Accounting systems 10. 
Redovisningssystem 10.
The Sincom 2 (SI2) system was not installed until January 2000. 
Systemet Sincom 2 (SI 2) infrdes inte frrn i januari 2000.
Until December 1998, the general Financial Regulation provided for expenditure to be charged including VAT, as VAT could be reused after it had been refunded. 
Till och med december 1998 freskrevs i den allmnna budgetfrordningen att utgifterna skulle tas upp inklusive moms. Den senare kunde efter terbetalning anvndas p nytt.
Since then (1), the general Financial Regulation has required expenditure to be charged net of VAT. 
Frn och med detta datum (1) freskriver den allmnna budgetfrordningen att utgifterna skall bokfras exklusive moms.
Consequently, the Court invites the Office to transpose these new procedures into its own internal rules. 
Revisionsrtten uppmanar byrn att infrliva dessa nya bestmmelser i sina egna regler.
This report was adopted by the Court of Auditors in Luxembourg at its meeting of 27 September 2000. 
Dessa iakttagelser har antagits av revisionsrtten vid dess sammantrde I Luxemburg den 27 september 2000.
C 373/4 EN Official Journal of the European Communities 27.12.2000 Assets 1999 1998 445 405 26 26 322 273 793 704 20 9 1 005 124 145 19 1 148 145 Liabilities 1999 813 Đ 1 273 Đ 460 (1 000 EUR) 1998 713 668 1 381 270 1 925 174 31 145 2 545 61 61 3 987 Banks Ń demand accounts Imprest account Cash 10 Subtotal 2 085 3 129 Total assets 4 046 3 987 NB: differences in totals are due to the effects of rounding. 
C 373/4 SV Europeiska gemenskapernas officiella tidning 27.12.2000 Tillgngar Anlggningstillgngar Anlggningar och inventarier Rullande materiel Datautrustning Lagertillgngar Kontorsmaterial Kortfristiga fordringar Utestende bidrag Momsfordran vriga fordringar Likvida medel Deltotal Deltotal 1999 445 26 322 793 20 1 005 124 19 1 148 1998 405 26 273 704 9 145 145 3067 62 0 3 129 Skulder och eget kapital Permanent kapital Eget kapital Budgetrets saldo Kortfristiga skulder Ej automatiskt verfrda anslag Automatiskt verfrda anslag Betalningar p vg Avdrag p lner Deltotal 1999 813 Đ 1 273 Đ 460 (1 000 EUR) 1998 713 668 1 381 270 1 925 174 31 145 2 545 61 61 3 987 Bank Đ avistakonton Frskott Kassabehllning 1 Deltotal 2 085 Bevakningskonton Inkomster fr anvndning p nytt Deltotal Deltotal 4 277 229 229 4 046 Tabell 1 Balansrkning per den 31 december 1999 och 1998 2 034 50 900 2 132 82 34 1 005 Momsskuld 124 Betalningskrav Totalttillgngar 4046 3987 Anm.: De totala beloppen kan innehlla avvikelser beroende p avrundningar.
Source: prepared by the Court of Auditors on the basis of data from the Agency. 
Klla: Sammanstllning utarbetad av revisionsrtten p grundval av uppgifter frn byrn.
C 373/6 EN Official Journal of the European Communities 27.12.2000 THE AGENCYŐS REPLIES With reference to the observations of the Court, the Agency would like to comment on the following paragraphs. General and budgetary accounts 6. 
C 373/6 SV Europeiska gemenskapernas officiella tidning 27.12.2000 BYRNS SVAR Med hnvisning till revisionsrttens iakttagelser vill arbetsmiljbyrn kommentera fljande punkter: Allmnna rkenskaper och budgetrkenskaper 6.
Since 1 January 2000, the implementation of monthly trial balances has been in progress. 
Sedan den 1 januari 2000 har arbetsmiljbyrn infrt en mnatlig rbalans.
28.12.2001 EN Official Journal of the European Communities I (Information) COURT OF AUDITORS REPORT on the financial statements of the European Agency for Safety and Health at Work for the financial year ended 31 December 2000, together with the AgencyŐs replies C 372/1 (2001/C 372/01) CONTENTS THECOURTŐSOPINION....................................................... MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN AGENCY FOR SAFETY AND HEALTH AT WORK (BILBAO) FOR THE FINANCIAL YEAR ENDED 31DECEMBER2000 ......................................................... 
28.12.2001 SV Europeiska gemenskapernas officiella tidning I (Meddelanden) REVISIONSRTTEN RAPPORT om rsredovisningen fr Europeiska arbetsmiljbyrn fr det budgetr som slutade den 31 december 2000 samt byrns svar C 372/1 (2001/C 372/01) INNEHLLSF RTECKNING REVISIONSRTTENSUTTALANDE .............................................. Budgetgenomfrandeochbudgetrkenskaper .................................... rsredovisning och bokfring . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Implementationofthebudgetandkeepingofthebudgetaryaccounts ................. 
Finansiella och rttsliga bestmmelser . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Financialstatementsandkeepingoftheaccounts ................................. 
Frvaltningavbyrnsmnskligaresurser .......................................
Staffingpolicy ......................................................... 
Personalpolitik .........................................................
Seconded national experts (SNEs) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Befattningsbeskrivningar .................................................
Conclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Slutsats...............................................................
Tables1to5................................................................ 
Byrnssvar ...........................................................................
TheAgencyŐsreplies ........................................................ 
Tabell1Đ5..................................................................
C 372/2 EN Official Journal of the European Communities 28.12.2001 THE COURTŐS OPINION 1. 
C 372/2 SV Europeiska gemenskapernas officiella tidning 28.12.2001 REVISIONSRTTENS UTTALANDE 1.
This report is addressed to the Administrative 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 Europeiska arbetsmiljbyrns styrelse 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 2000. 
Revisionsrtten har granskat rsredovisningen fr Europeiska arbetsmiljbyrn fr det budgetr som slutade den 31 december 2000.
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 under Article 15 of Council Regulation (EC) No2062/94. 
Detta ansvar innefattar upprttandet och framlggandet av rsredovisningen (2) i enlighet med de interna finansiella bestmmelserna enligt artikel 15 i rdets frordning (EG) nr 2062/94.
MAIN OBSERVATIONS ON THE IMPLEMENTATION OF THE BUDGET OF THE EUROPEAN AGENCY FOR SAFETY AND HEALTH AT WORK (BILBAO) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2000 Implementation of the budget and keeping of the budgetary accounts 5. 
HUVUDSAKLIGA IAKTTAGELSER OM BUDGETGENOMF RANDET F R EUROPEISKA ARBETSMILJ BYRN (BILBAO) F R DET BUDGETR SOM SLUTADE DEN 31 DECEMBER 2000 Budgetgenomfrande och budgetrkenskaper 5.
The implementation of the budget for the financial year 2000 is shown in Table 1 (3). 
Budgetgenomfrandet 2000 redovisas i tabell 1(3).
The Agency had to carry over 57 % (1) OJ L 216, 20.8.1994, p. 
Byrn tvingades verfra 57 % (1,7 miljoner euro) av de anslag fr vilka (1) EGT L 216, 20.8.1994, s.
(2) Under Article 14(3) of Council Regulation (EC) No 2062/94, the accounts for all the AgencyŐs revenue and expenditure for the financial year 2000 were drawn up on 29 March 2001 and forwarded to the AgencyŐs Administrative Board, the Commission and the Court of Auditors. 
(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 2000 upprttats den 29 mars 2001 och drefter verlmnats till byrns styrelse, kommissionen och revisionsrtten.
The Court received these accounts on 17 April 2001. 
Revisionsrtten mottog rkenskaperna den 17 april 2001.
A summarised version of these financial statements is presented in the 3 tables attached to this report. () All the tables in this report have been based on the most precise values possible for the data used. 
En sammanfattning av rs-3 redovisningen finns i de tabeller som bifogats denna rapport. () Alla tabeller i denna rapport visar berkningar med s exakta vrden som mjligt fr de anvnda uppgifterna.
These have been rounded up or down in the presentation of the figures, which may give the impression that there are mistakes in the calculations. 
Siffrorna har avrundats, vilket kan ge sken av berkningsfel.
A dash indicates that a value is non-existent or nil, and 0,0 indicates a value lower than the rounding-off threshold. (1,7 million euro) of the appropriations committed during the financial year 2000 for the implementation of its operating expenditure (Title III). 
Ett streck anger att vrdet saknas eller r lika med noll, och 0,0 anger att vrdet r lgre n avrundningsgrnsen. taganden gjorts under budgetret 2000 fr genomfrande av byrns driftsutgifter (avdelning III).
Due to a shortage of budgetary appropriations under the budget headings concerned, and in the absence of any transfers, the Agency had to carry over to the financial year 2001 bank charges amounting to 12 155,72 euro and additional expenditure (3 624,72 euro) caused by exchange-rate losses during 2000. 
Byrn tvingades att gra en verfring till budgetret 2001 av bankavgifter (12 155,72 euro) och extrautgifter till fljd av vx-elkursfrluster (3 624,72 euro) som uppkommit under r 2000 eftersom det saknades anslag fr de berrda budgetposterna och inga budgetverfringar hade gjorts.
Financial and regulatory provisions 8. 
Finansiella och rttsliga bestmmelser 8.
For the purpose of fitting out a meeting room, the Agency issued two calls for tenders for the installation of interpretation equipment. 
I samband med att en sal skulle inredas gjorde byrn vid tv tillfllen anbudsinfordringar avseende installation av utrustning fr tolkning.
If they had been issued together, the amount concerned (a total of 50 712 euro) would have required the Agency to have submitted them to the Advisory Committee on Procurements and Contracts, which it managed to avoid in this way. 
Om anbudsinfordringarna hade skett vid ett tillflle hade byrn med tanke p de aktuella beloppen (sammanlagt 50 712 euro) varit tvungen att hnskjuta rendet till Rdgivande kommittn fr upphandling och avtal, ngot som undveks genom att anbudsfrfarandet delades upp.
Four series of multiannual contracts signed by the Agency in 1998 for an amount of 354 964 euro provided for two payments for each annual tranche: Ń an advance of 50 % within 60 days of the payment request, Ń the payment of the balance after the approval of the final report and the relevant payment request. 
Enligt fyra serier av flerriga avtal som byrn ingick under 1998 till ett sammanlagt belopp av 354 964 euro skulle utbetalningarna varje r ske i tv delar: Ń Ett frskott p 50 procent inom 60 dagar efter begran om betalning.
This procedure does not comply with the call for tenders, which provided that the first payment would be carried out after the first interim report had been sent in. 
Detta frfarande strider mot vad som angavs i anbudsinfordran, nmligen att den frsta utbetalningen sker efter det att den frsta delrapporten lmnats.
Contrary to the terms of their contracts (Article 5), the beneficiaries justified the payment of the balance by sending in a list of expenditure with their payment requests, but no supporting documents. 
Till std fr utbetalningen av det terstende beloppet skickar betalningsmottagarna in sina fakturor tillsammans med en lista ver sina utgifter, utan verifikationer, vilket strider mot avtalsbestmmelserna (artikel 5).
Management of the AgencyŐs human resources Staffing policy 10. 
Frvaltning av byrns mnskliga resurser Personalpolitik 10.
The Agency was created by Council Regulation (EC) No 2062/94 of 18 July 1994 and was set up following the 
Byrn inrttades genom rdets frordning (EG) nr 2062/94 av den 18 juli 1994 och pbrjade sin verksamhet sedan
28.12.2001 EN Official Journal of the European Communities C 372/3 appointment of its director in September 1996. 
28.12.2001 SV Europeiska gemenskapernas officiella tidning C 372/3 direktren utsetts i september 1996.
During its early months, the Agency was run with only seconded national experts (SNEs) and auxiliary staff. 
Under de frsta mnaderna bestod personalen enbart av utsnda nationella experter (UNE) och extraanstlld personal (EA).
The advertising for the recruitment of the SNEs was limited to certain Member States (1). 
Offentliggrandet av rekrytering av nationella experter skedde endast i vissa medlemsstater (1).
As provided for in Article 20(3) of Regulation (EC) No 2062/94, the Administrative Board, in agreement with the Commission, is responsible for adopting the appropriate implementing rules. 
I enlighet med artikel 20.3 i rdets frordning (EG) nr 2062/94 skall styrelsen i samrd med kommissionen anta genomfrandebestmmelserna.
Jobdescriptions 12. 
Befattningsbeskrivningar 12.
Job descriptions, reflecting those published in the notice of vacancy, only exist for each category A post. A job description should be drawn up for all the staff on the basis of the AgencyŐs objectives and tasks. 
Befattningsbeskrivningar med den information som offentliggjorts i meddelanden om lediga tjnster finns endast fr tjnsterna i kategori A. En sdan befattningsbeskrivning br upprttas fr alla anstllda p grundval av byrns ml och de funktioner den skall fylla.
Seconded national experts (SNEs) 13. 
Utsnda nationella experter 13.
In the absence of a formal decision by its Administrative Board, the Agency applies the CommissionŐs rules for seconded national experts. 
Byrn fljer kommissionens regler i frga om nationella experter eftersom dess styrelse inte fattat ngot formellt beslut i rendet.
According to these rules, the probable duration of the secondment must be established in an exchange of letters with the national authority concerned. 
Enligt kommissionens regler skall den frvntade varaktigheten fr uppehllandet av tjnsten fastsls i en skriftvxling med den nationella myndigheten.
However, in two cases, there was no such correspondence and in another case, the duration was not established. 
I tv fall saknades emellertid en sdan skriftvxling, och i ett annat fall hade varaktigheten inte fastslagits.
The Agency refunded the salaries of three SNEs to the national authorities concerned, even though the rules provide that they should be in paid employment in an international or national public body during their secondment. 
Byrn har betalat ersttning motsvarande lnen fr tre nationella experter till de nationella myndigheterna trots att reglerna freskriver att experterna skall vara i avlnad tjnst hos en offentlig internationell eller nationell frvaltning medan de uppehller en annan tjnst.
The Agency refunded these salaries on the grounds that it had not yet formally incorporated the provisions in force at the Commission into its rules. 
Som frklaring uppger byrn att den nnu inte formellt hade infrt kommissionens bestmmelser i sina egna regler.
Growth of the AgencyŐs staff and activities 15. 
Utveckling av byrns personalstyrka och verksamhet 15.
The number of posts to be occupied is authorised by the budgetary authority every year at the same time as the budget. 
Antalet tjnster som fr tillsttas godknns varje r av budgetmyndigheten samtidigt med budgeten.