That opinion shall establish whether the accounts give a true and fair view, whether expenditure for which reimbursement has been requested from the Commission is legal and regular, and whether the control systems put in place function properly.
Suífidh an tuairim, an dtugann na cuntais seasamh fíor agus cothrom, an bhfuil caiteachas a ndearnadh aisíocaíocht a iarraidh ina leith ón gCoimisiún dlíthiúil agus rialta agus an bhfeidhmíonn na córais rialaithe atá i bhfeidhm i gceart.