With regard to the implementing acts related to payments made to the Member States and the operation of the clearance of accounts procedure, the advisory procedure enables the Commission to fully assume its responsibility of managing the budget and verifying the annual accounts of the national paying agencies with a view to accepting such accounts or, in the case of expenditure not effected in compliance with Union rules, to excluding such expenditure from Union financing.
Maidir le gníomhartha cur chun feidhme laistigh de chreat na n-íocaíochtaí a dhéantar leis na Ballstáit agus maidir le hoibriú an nós imeachta um imréiteach cuntas, cuireann an nós imeachta comhairleach ar chumas an Choimisiúin freagracht a ghlacadh go hiomlán as bainistiú an bhuiséid agus as cuntais bhliantúla na ngníomhaireachtaí íocaíochta náisiúnta a fhíorú d'fhonn glacadh leis na cuntais sin nó, i gcás caiteachais nár tabhaíodh i gcomhréir le rialacha an Aontais, an caiteachas sin a eisiamh ó mhaoiniú an Aontais.