The financial interests of the Union should be protected through proportionate measures throughout the expenditure cycle, including the prevention, detection and investigation of irregularities, the recovery of funds lost, wrongly paid or incorrectly used and, where appropriate, penalties.
Ba cheart leasanna airgeadais an Aontais a chosaint trí bhíthin beart comhréireach 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, i gcás inarb iomchuí, pionóis.