As regards expenditure, the relationship between financing decisions, global budgetary commitments and individual budgetary commitments as well as the concepts of budgetary and legal commitment should be clarified in order to establish a clear framework for the different stages of budget implementation.
Maidir le caiteachas, ba cheart an gaol idir cinntí maoiniúcháin, ceangaltais fhoriomlána bhuiséadacha agus ceangaltais aonair bhuiséadacha, chomh maith le coincheapa an cheangaltais bhuiséadaigh agus dhlíthiúil a shoiléiriú chun creat soiléir a bhunú do na céimeanna éagsúla de chur chun feidhme an bhuiséid.