The Union budgetary procedure should be applicable as far as the Union contribution and any other subsidies chargeable to the general budget of the Union are concerned, while the auditing of accounts should be carried out by the European Court of Auditors.
Ba cheart feidhm a bheith ag nós imeachta buiséid an Aontais a mhéid a bhaineann leis an ranníocaíocht ón Aontas agus le haon fhóirdheontais eile is inmhuirearaithe ar bhuiséad ginearálta an Aontais Eorpaigh, agus ba cheart don Chúirt Iniúchóirí na hEorpa na cuntais iniúchóireachta a dhéanamh.