The financial interests of the Union should be protected through appropriate measures throughout the expenditure cycle, including the prevention, detection and investigation of irregularities, the recovery of funds lost, unduly paid or incorrectly used and, where appropriate, penalties.
Ba cheart leasanna airgeadais an Aontais a chosaint trí bhearta comhréireacha ar feadh an timthrialla caiteachais, lena n-áirítear neamhrialtachtaí a chosc, a bhrath agus a imscrúdú, cistí a cailleadh, a íocadh go mícheart nó a úsáideadh go mícheart a aisghabháil agus, nuair is iomchuí, pionóis a chur i bhfeidhm.