Procedures for drawing up the accounts and certifying that they are true, complete and accurate and that the expenditure complies with applicable law taking into account the results of all audits.
Beidh nósanna imeachta ann maidir le cuntais a chur le chéile agus le deimhniú go bhfuil siad ceart, iomlán agus cruinn agus go ndéanfaidh an caiteachas dlí is infheidhme a chomhlíonadh lena gcuirfear san áireamh torthaí gach iniúchta.