To support the assurance underlying the annual clearance of accounts across the Union, common provisions should be laid down on the nature and level of the controls to be carried out by Member States.
D’fhonn tacú leis an urrús is bun le himréiteach bliantúil na gcuntas ar fud an Aontais, ba cheart forálacha coiteanna a leagan síos maidir le cineál agus le leibhéal na rialuithe atá le déanamh ag na Ballstáit.