‘The activity report shall indicate the results of the operations by reference to the objectives set, the risks associated with those operations, the use made of the resources provided and the efficiency and effectiveness of internal control systems, including an overall assessment of the costs and benefits of controls. It shall also include information on the overall performance of those operations, as well as an assessment of the extent to which the operational expenditure authorised has contributed to policy achievements and generated Union added value.’;
“Léireofar leis an tuarascáil ar ghníomhaíochtaí torthaí na n-oibriúchán faoi threoir na gcuspóirí a leagadh amach, na rioscaí a bhaineann leis na hoibríochtaí sin, an úsáid a baineadh as na hacmhainní a soláthraíodh agus éifeachtúlacht agus éifeachtacht na gcóras rialaithe inmheánach, lena n-áirítear measúnú foriomlán ar chostais agus ar thairbhí rialuithe. Áireofar leis freisin faisnéis maidir le feidhmíocht fhoriomlán na n-oibríochtaí sin, chomh maith le measúnú ar an méid a chuir an caiteachas oibríochtúil údaraithe a rinneadh lena bhfuil bainte amach le beartas agus ar an méid a gineadh breisluach don Aontas leis.”;