natgillin/translations-raw huggingface dataset:
This responsibility included the drawing-up and presentation of the financial statements (2) in accordance with the internal financial rules provided for under Article 15 of Council Regulation (EC) No 2062/94. 
I detta ansvar ingr det att upprtta och lgga fram rsredovisningen (2) i enlighet med de interna finansiella bestmmelser som avses i artikel 15 i rdets frordning (EG) nr 2062/94.
The Court carried out its audit in accordance with its auditing policies and standards. 
Revisionsrtten har utfrt sin granskning i enlighet med sina riktlinjer och normer fr revision.
This examination enabled the Court to obtain reasonable assurance that the annual accounts for the financial year ended 31 December 2002 are reliable and that the underlying transactions, taken as a whole, are 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 2002 r tillfrlitliga och att de underliggande transaktionerna som helhet r lagliga och korrekta.
The Agency was set up by Council Regulation (EC) No 2062/94 of 18 July 1994 (3) to collect technical, scientific and economic information useful for the promotion of health and safety at work and to pass it on to the Community bodies, Member States and interested parties. 
Byrn inrttades genom rdets frordning (EG) nr 2062/ 94 av den 18 juli 1994 (3) fr att den skall samla in och frse gemenskapsorganen, medlemsstaterna och berrda parter med alla relevanta tekniska, vetenskapliga och ekonomiska uppgifter i syfte att frmja skerhet och hlsa p arbetsplatsen.
Its activities also extend to the Member States of EFTA and the 13 accession candidate countries. 
Byrns verksamhet omfattar ven lnderna i Europeiska frihandelssammanslutningen och de tretton kandidatlnderna.
(1) OJ L 248, 16.9.2002, p. 
Fr att kunna uppn (1) EGT L 248, 16.9.2002, s.
(2) In accordance with Article 14(3) of Council Regulation (EC) No 2062/ 94, the accounts for all the AgencyŐs revenue and expenditure for the financial year 2002 were drawn up on 27 June 2003 and forwarded to the Court of Auditors, which received them on 12 September 2003. 
(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 2002 upprttats den 27 juni 2003 och drefter verlmnats till revisionsrtten. Revisionsrtten mottog rkenskaperna den 12 september 2003.
A short form of these financial statements is presented in the tables annexed to this report. 
En sammanfattning av rsredovisningen finns i de tabeller som bifogas denna rapport.
(3) OJ L 216, 20.7.1994, p. 1. In order to achieve its objectives, it has set up a network comprising national centres in various participating countries and thematic centres. 
(3) EGT L 216, 20.7.1994. sina ml har byrn bildat ett ntverk som bestr av nationella kontaktpunkter i olika medverkande stater och mnescentrum.
The appropriations available for the financial year amounted to 20 million euro, consisting of 13,2 million euro of the financial year and 6,8 million in carryovers from the previous financial year. Of the 2002 appropriations, a total of 12,5 million euro was committed and payments of 6,2 million euro made against them. 
De tillgngliga anslagen fr budgetret uppgick till 20 miljoner euro, av vilka 13,2 miljoner euro gller budgetret 2002 och 6,8 miljoner euro verfrts frn det fregende budgetret. taganden har ingtts fr 12,5 miljoner euro av anslagen fr budgetret 2002 och betalningar har gjorts fr 6,2 miljoner euro.
The balance of appropriations was either carried over (6 million) or cancelled. The carryovers mainly concerned Title III of the budget and represented more than 70 % of the commitments entered into. 
Resterande anslag har antingen verfrts (6 miljoner euro) eller frfallit. verfringarna gller frmst avdelning III i budgeten och motsvarar mer n 70 % av de ingngna tagandena.
The Court once again (4) draws the AgencyŐs attention to the fact that it should programme its activities in a way that complies better with the annuality principle and should also improve the monitoring of its activities. 
Revisionsrtten uppmrksammar terigen (4) byrn p att det r ndvndigt att gra en programplanering fr verksamheten s att principen om budgetens ettrighet bttre iakttas och s att verksamheten fljs upp p ett bttre stt.
Article 6(4) of the AgencyŐs financial regulation provides that the amount of appropriations to be carried over should be established before the end of the financial year. 
I artikel 6.4 i byrns budgetfrordning freskrivs det att beloppet fr anslagsverfringar skall faststllas fre budgetrets slut.
In March 2003, however, an amount of 202 500 euro was carried over from the financial year 2002 to the financial year 2003. 
Trots detta verfrdes ett belopp p 202 500 euro i mars 2003 frn budgetret 2002 till budgetret 2003.
Generally speaking, the audit of the budgetary accounts revealed shortcomings in the coordination between the authorising officer for expenditure and the department responsible for financial monitoring. 
Vid granskningen av rkenskaperna visade det sig att det generellt fanns brister i samordningen mellan utanordnaren och den avdelning som ansvarar fr den finansiella uppfljningen.
Moreover, there was no formal procedure for reconciling the authorising officer for expenditureŐs estimates of the volume of appropriations to be carried over with the amounts calculated on the basis of the financial departmentŐs accounts. 
Dessutom fanns det inget formellt frfarande fr att stmma av de belopp fr anslagsverfringar som utanordnaren hade uppskattat mot dem som berknades p grundval av den finansiella avdelningens rkenskaper.
Tables 2 and 3 set out in summary form the revenue and expenditure account and balance sheet published by the Agency in its Activity Report for the financial year 2002. 
Den inkomst-och utgiftsredovisning och balansrkning som byrn offentliggr i sin verksamhetsberttelse fr 2002 terges i sammanfattning i tabell 2 och 3.
(4) See paragraph 7 of the Report on the financial statements of the Agency for the financial year 2001 (OJ C 326, 27.12.2002, p. 10). 
(4) Se punkt 7 i rapporten om rsredovisningen fr byrn fr budgetret 2001 (EGT C 326, 27.12.2002).
C 319/10 EN Official Journal of the European Union 30.12.2003 11. 
C 319/10 SV Europeiska unionens officiella tidning 30.12.2003 11.
No physical inventory has been taken since 1997. 
Byrn har inte gjort ngon fysisk inventering sedan 1997.
They contain inaccuracies, are not complete and do not take into account disposals that should have been carried out. 
De innehller oklarheter, r inte uttmmande och tar inte hnsyn till utrangeringar som borde ha gjorts.
Moreover, despite the CourtŐs previous recommendations (1), in which it asked the Agency to apply the rules adopted by the Commission (2), the Agency does still not carry out any depreciation of its fixed assets. 
Dessutom gr byrn fortfarande inte ngra avskrivningar p sina anlggningstillgngar trots att revisionsrtten tidigare har rekommenderat (1) byrn att tillmpa de bestmmelser om vrdering och avskrivning som antagits av kommissionen (2).
The Agency financed 51 projects under a 4 million euro programme in favour of small and medium-sized enterprises. 
Byrn har finansierat 51 projekt inom ramen fr ett program till frmn fr sm och medelstora fretag till ett vrde av 4 miljoner euro.
Checks carried out on a sample of seven projects showed up various failings. 
Vid granskningen av ett urval av sju projekt visade det sig att det fanns vissa brister.
No formal procedure was introduced for carrying out on-the-spot checks of the reality of expenditure declared by beneficiaries. In four cases (3), the AgencyŐs final evaluation report showed significant differences between the product promised by the beneficiaries and the final product; nevertheless, the aid was paid in full, or almost in full. 
I fyra fall (3) framkom det i byrns Denna rapport har antagits av revisionsrtten vid 2003. slutliga utvrderingsrapport att det fanns betydande skillnader mellan den produkt som stdmottagarna utlovade och slutprodukten, men trots detta betalades hela eller nstan hela stdet ut.
The Court draws attention to the responsibility of the competent departments and recommends that appropriate measures be introduced. 
Revisionsrtten riktar uppmrksamheten p de behriga avdelningarnas ansvar och rekommenderar att lmpliga tgrder vidtas.
The Agency concluded a number of contracts for various technical and administrative services. 
Byrn har ingtt flera avtal fr olika tekniska och administrativa tjnster.
These contracts were poorly monitored. 
Dessa avtal har inte fljts upp p ett tillfredsstllande stt.
In five cases they were extended without any legal basis. 
I fem fall har de frlngts trots att det inte har funnits ngon juridisk grund fr det.
The decision setting up the imprest account should be amended, the ceiling on it (60 000 euro) should be lowered to take into account its actual utilisation and the procedures for operating it should also be reviewed. This report was adopted by the Court of Auditors in Luxembourg at the Court meeting of 15 and 16 October 2003. For the Court of Auditors Juan Manuel FABRA VALLS President (1) See paragraph 10 of the Report on the financial statements of the Agency for the financial year 2001 (OJ C 326, 27.12.2002, p. 
Beslutet att infra frskottskonton br ndras, dess tak (60 000 euro) br snkas med hnsyn till det faktiska utnyttjandet, och de administrativa bestmmelserna br ocks ses ver. dess sammantrde i Luxemburg den 15 och 16 oktober Fr revisionsrtten Juan Manuel FABRA VALLS Ordfrande (1) Se punkt 10 i rapporten om rsredovisningen fr byrn fr budgetret 2001 (EGT C 326, 27.12.2002).
(2) Commission Regulation (EC) No 2909/2000 of 29 December 2000 (OJ L 336, 30.12.2002, p. 
(2) Kommissionens frordning (EG) nr 2909/2000 av den 29 december 2000 (EGT L 336, 30.12.2002).
(3) Total amount: 353 000 euro. 
(3) Totalt belopp p 353 000 euro.
30.12.2003 EN Official Journal of the European Union C 319/11 Source of revenue Revenue collected Expenditure allocation com-paid mitted carried over cancelled to be carried over appro-com- priations mitted carried over Community subsidies 13,0 p.m. 
30.12.2003 SV Europeiska unionens officiella tidning C 319/11 Inkomsternas ursprung Faktiska inkomster Utgiftsfrdelning skall verfras Gemenskapsbidrag Avdelning I Personal 3,7 Inkomster Utgifter Inkomster i den slutliga budgeten fr budgetret Anslag i den slutliga budgeten Anslag som verfrts frn det fregende budgetret Tillgngliga anslag (budgeten 2002 och budgetret 2001) 13,0 12,3 bidrag p.m.
12,3 0,3 Title I Staff 3,7 3,3 3,0 0,1 0,5 0,3 0,2 0,2 0,1 0,2 0,2 Ń 0,1 4,0 3,6 3,3 Ń 0,0 1,7 1,6 1,3 0,1 0,6 0,2 0,1 Other subsidies Title II Administration 1,5 1,4 1,1 Miscellaneous revenue 0,2 13,2 0,1 12,7 Title III Operational activities 8,1 7,8 2,0 5,6 0,4 6,4 5,8 0,2 0,4 14,5 14,1 7,6 5,8 0,9 Total Total 13,2 12,5 6,2 6,0 1,0 7,0 6,2 0,2 0,6 20,2 19,3 12,2 6,2 1,6 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 Available appropriations (2002 budget and financial year 2001) entered initial (1) paid cancelled paid cancelled Table 1 European Agency for Safety and Health at Work Ń Implementation of the budget for the financial year 2002 (1) Data referring to the implementation of revenue allocated to Phare has been included in budgetary implementation for the first time, resulting in 0,8 million euro being added to appropriations carried over from the previous financial year. NB: Differences in totals are due to the effects of rounding. Source: The AgencyŐs data. 
0,3 3,3 3,0 0,1 0,5 0,3 0,2 Ń 0,1 4,0 3,6 3,3 0,1 0,6 1,4 1,1 0,2 0,1 0,2 0,2 Ń 0,0 1,7 1,6 1,3 0,2 0,1 vriga Avdelning II Administration 1,5 Diverse inkomster 0,2 0,1 Avdelning III Driftsutgifter 8,1 7,8 2,0 5,6 0,4 6,4 5,8 0,2 0,4 14,5 14,1 7,6 5,8 0,9 12,5 6,2 6,0 1,0 7,0 6,2 0,2 0,6 20,2 19,3 12,2 6,2 1,6 Totalt 13,2 12,7 Totalt 13,2 budgeten taganden betalda verfrda frfallna 1 ursprungliga ( ) betalda frfallna anslag taganden betalda verfrda frfallna (1) Uppgifterna avseende genomfrandet av medel till Phare ingr fr frsta gngen i budgetgenomfrandet.
The table presents, in summary form, the data provided by the Agency in its own financial statement. (million EUR) 
Dessa tabeller redogr i sammanfattning fr de uppgifter som byrn lagt fram i sin rsredovisning. Tabell 1 Europeiska arbetsmiljbyrn Đ Budgetgenomfrandet fr budgetret 2002 (miljoner euro)
C 319/12 EN Official Journal of the European Union 30.12.2003 Table 2 European Agency for Safety and Health at Work Ń Revenue and expenditure account for the financial years 2002 and 2001 Expenditure Staff Ń Title I of the budget Payments 3 024 Appropriations carried over 136 Administration Ń Title II of the budget Payments 1 140 Appropriations carried over 247 Operating activities Ń Title III of the budget Payments 2 030 Appropriations carried over 5 623 Total expenditure (b) 12 199 Outturn for the financial year (a-b) (1) 458 Balance carried over from the previous financial year - 2 185 Appropriations carried over from the previous financial year and cancelled 609 Sums to be reused carried over from the previous financial year and not used 0 Exchange-rate differences 4 Adjustment entries 7 Balance for the financial year - 1 108 (1) Calculation according to the principles of Article 15 of Council Regulation (EC, Euratom) No 1150/2000 (OJ L 130, 31.5.2000, p. 8). NB: Differences in totals are due to the effects of rounding. 
C 319/12 SV Europeiska unionens officiella tidning Tabell 2 30.12.2003 (1 000 euro) 2001 9 400 184 0 91 9 676 2 654 168 846 229 1 543 5 814 11 255 - 1 579 - 886 242 9 2 27 - 2 185 Europeiska arbetsmiljbyrn Đ Inkomst-och utgiftsredovisning fr budgetren 2002 och 2001 2002 12 324 252 8 73 12 657 3 024 136 1 140 247 2 030 5 623 12 199 458 - 2 185 609 0 Budgetrets saldo - 1 108 (1) Berkning enligt principerna i artikel 15 i rdets frordning (EG, Euratom) nr 1150/2000 (EGT L 130, 31.5.2000, s.
Source: European Agency for Safety and Health at Work. 
Klla: Europeiska arbetsmiljbyrn.
30.12.2003 EN Official Journal of the European Union C 319/13 Table 3 European Agency for Safety and Health at Work Ń Balance sheet at 31 December 2002 and 31 December 2001 Assets 2002 614 26 428 145 1 214 15 15 369 369 5 54 681 739 4 922 61 4 982 7 319 2001 516 26 311 75 929 15 15 0 0 0 159 0 159 4 039 60 4 098 5 202 Liabilities (1 000 EUR) 2002 2001 1 229 944 - 1 108 - 2 185 121 - 1 241 369 0 369 0 6 12 193 190 5 813 6 021 19 27 24 33 736 0 6 791 6 283 17 33 21 128 38 160 7 319 5 202 Fixed assets Fixed capital Fittings and furniture Transportation equipment Computer equipment Intangible assets Stocks Long-term assets Commission subsidies Current assets Recoverable VAT Sundry accounts receivable Commission subsidies Cash accounts Bank and cash Imprest account Subtotal Subtotal Subtotal Subtotal Subtotal Total Own capital Balance for the financial year (1) Long term debts Liabilities against allocated revenue Current liabilities Subtotal Subtotal Commission Non-automatic carryovers of appropriations Automatic carryovers of appropriations Sundry accounts payable Payroll deductions Liabilities against allocated revenue Suspense accounts Sums for reuse Recovery orders Subtotal Subtotal Total (1) The negative difference between the balance for the financial year and own capital does not represent a capital loss. It is the result of applying the Financial Regulation as it pertains to revenue (collected only) and expenditure (payments made plus appropriations carried over). 
30.12.2003 SV Europeiska unionens officiella tidning C 319/13 Tabell 3 Europeiska arbetsmiljbyrn Đ Balansrkning per den 31 december 2002 och den 31 december 2001 Tillgngar Anlggningstillgngar 2002 2001 Skulder och eget kapital Permanent kapital Eget kapital Budgetrets saldo (1) Lngfristiga skulder Skulder p inkomster som anslagits Kortfristiga skulder 2002 1 229 - 1 108 121 369 369 (1 000 euro) 2001 944 - 2 185 - 1 241 0 0 12 190 6 021 27 33 0 6 283 33 128 160 5 202 Anlggningar och inventarier Fordon 26 26 Datautrustning 428 311 Deltotal Deltotal Immateriella anlggningstillgngar Lager Lngfristiga fordringar Bidrag frn kommissionen Kortfristiga fordringar Momsfordran vriga fordringar Bidrag frn kommissionen Likvida medel Banktillgodohavanden och kassa Frskottskonto Deltotal Deltotal Deltotal Deltotal Deltotal Totalt Kommissionen 6 614 516 145 75 1 214 929 15 15 15 15 369 0 369 0 5 0 54 159 681 0 739 159 4 922 4 039 61 60 4 982 4 098 7 319 5 202 Icke-automatiska verfringar Automatiska verfringar vriga skulder Lneavdrag 24 193 5 813 19 Skulder p inkomster som anslagits Bevakningskonton Deltotal 736 6 791 Inkomster att anvnda p nytt Betalningskrav 21 Deltotal 38 Totalt 7 319 17 (1) Det negativa saldot fr resultat och eget kapital innebr ingen kapitalfrlust, utan fljer av tillmpningen av budgetfrordningen betrffande inkomster (enbart inkasserade) och utgifter (betalningar plus verfrda anslag).
C 319/14 EN Official Journal of the European Union 30.12.2003 THE AGENCYŐS REPLIES 7. 
C 319/14 SV Europeiska unionens officiella tidning 30.12.2003 BYRNS SVAR 7.
The Agency wishes to note the fact that 60 % of the total carryovers are for the SME scheme, which has a strict two-year implementation cycle. 
Byrn vill ppeka det faktum att 60 % av de totala verfringarna gller programmet fr sm och medelstora fretag, som har en genomfrandecykel p tv r.
In the framework of the new Financial Regulation, the Agency is looking into options to properly implement the programmes and, simultaneously, to respect the principle of annuality of the budget. 
Inom ramen fr den nya budgetfrordningen tittar byrn p alternativ fr att korrekt genomfra programmen och samtidigt respektera principen om budgetens ettrighet.
The Agency notes the comment of the Court of Auditors, and will establish appropriate mechanisms to avoid this type of occurrence. 
Byrn noterar revisionsrttens kommentar och kommer att upprtta lmpliga mekanismer fr att undvika denna typ av hndelser.
At the end of 2002, the Agency put in place a new controllerŐs function, to improve its systems of internal control. 
I slutet av 2002 inrttade byrn en ny styrekonomsfunktion fr att frbttra sitt system fr intern kontroll.
Early in the year 2003, the Agency contracted an accounting firm to undertake a complete updating of all aspects of the management of its fixed asset, in accordance to the EU financial rules. 
Tidigt under 2003 tecknade byrn ett avtal med en revisionsbyr om att genomfra en uppdatering av alla aspekter av frvaltningen av byrns anlggningstillgngar i enlighet med EU:s budgetregler.
The work is expected to be finalised this year, in order to reflect the new value of the AgencyŐs fixed assets into the 2003 accounts. 
Arbetet frvntas vara avslutat detta r s att det nya vrdet p byrns anlggningstillgngar kommer att terspeglas i redovisningen fr 2003.
The Agency would like to draw the attention of the Court to the fact that all available resources have been dedicated to conducting an in-depth assessment of the final activity reports and the final financial reports provided by the 51 project holders. 
Byrn nskar rikta revisionsrttens uppmrksamhet p det faktum att alla tillgngliga resurser har avsatts fr att genomfra en ingende bedmning av slutrapporterna om verksamheten och de slutliga ekonomiska rapporterna som lmnats av de 51 projektbidragstagarna.
Following those examinations, the Agency did not pay the full grant to half of the project holders. 
Efter dessa underskningar betalade byrn inte ut hela bidraget till hlften av projektbidragstagarna.
In the four specific cases mentioned by the Court, the Agency considered that despite the shortcomings in the final products the objectives of the project were reasonably achieved and, consequently, that the project holders deserved the full payment of the grant. 
I de fyra srskilda fall som omnmns av revisionsrtten ansg byrn att trots bristerna i slutprodukterna hade projektmlen uppntts i tillrcklig utstrckning och fljaktligen frtjnade projektbidragstagarna att hela bidraget betalades ut.
The Agency will examine the possibility of carrying out checks at project holder level during the implementation of the scheme in 2003. 
Byrn kommer att underska mjligheterna att genomfra kontroller p projektniv under genomfrandet av programmet 2003.
To eliminate the type of problems mentioned by the Court, the Agency has developed a database for contract management, and is in the process of recruiting a Ôgeneral services officerŐ responsible for the management of service contracts. 
Fr att f bort problem av den typ revisionsrtten nmner har byrn utvecklat en databas fr avtalsadministration och byrn hller p att rekrytera en Ótjnsteman fr allmnna tjnsterÓ som skall ha ansvar fr administrationen av tjnsteavtal.
The cash imprest account has been replaced by a new one at a considerable lower level, more appropriate to the present Agency needs. 
Frskottskontot har ersatts av ett nytt p en avsevrt lgre niv, som r lmpligare fr byrns nuvarande behov.
30.12.2004 EN Official Journal of the European Union C 324/1 I (Information) COURT OF AUDITORS REPORT on the annual accounts of the European Agency for Safety and Health at Work for the 2003 financial year together with the AgencyŐs replies (2004/C 324/01) CONTENTS INTRODUCTION ........................................................... 
30.12.2004 SV Europeiska unionens officiella tidning C 324/1 I (Meddelanden) REVISIONSRTTEN RAPPORT om rsredovisningen fr Europeiska arbetsmiljbyrn fr budgetret 2003 samt byrns svar (2003/C 324/01) INNEHLLSF RTECKNING INLEDNING ...............................................................
6-11 Tables1-4 ............................................................................ 
Tabell1Đ4 ............................................................................
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Punkt Sida 2 2 2 4 8 1 2Đ5 6Đ11
C 324/2 EN Official Journal of the European Union 30.12.2004 INTRODUCTION 1. 
C 324/2 SV Europeiska unionens officiella tidning 30.12.2004 INLEDNING 1.
The AgencyŐs task is to collect and disseminate information on national and Community priorities in the field of safety and health at work, to support national and Community organisations involved in the formulation and implementation of policy and to provide information on preventive measures. 
Nr det gller arbetsmilj r byrns uppgift att samla in och sprida information om nationella prioriteringar och gemenskapsprioriteringar, och att stdja berrda nationella instanser och gemenskapsinstanser vid utformningen och genomfrandet av arbetsmiljpolitik samt att upplysa om frebyggande tgrder.
Table 1 contains a summary of the AgencyŐs responsibilities and activities based on information provided by the Agency. 
I tabell 1 ges en sammanfattning av byrns behrighet och verksamhet som baseras p uppgifter frn byrn.
The Court has examined the AgencyŐs annual accounts for the financial year ended 31 December 2003. 
Revisionsrtten har granskat rsredovisningen fr Europeiska arbetsmiljbyrn fr det budgetr som slutade den 31 december 2003.
This responsibility included the drawing-up and presentation of the accounts (3) in accordance with the internal financial rules provided for under Article 15 of Council Regulation (EC) No 2062/94. 
I detta ansvar ingr att upprtta och lgga fram rkenskaperna (3) i verensstmmelse med de interna finansiella bestmmelser som antagits i enlighet med artikel 15 i rdets frordning (EG) nr 2062/94.