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, unduly paid or incorrectly used and, where appropriate, administrative and financial penalties in accordance with Regulation (EU, Euratom) No 966/2012.
Ba cheart leasanna airgeadais an Aontais a chosaint le bearta comhréireacha feadh an timthrialla caiteachais, lena n-áirítear neamhrialtachtaí a chosc, a bhrath agus a imscrúdú, agus cistí a cailleadh, a íocadh go mícheart nó a úsáideadh go mícheart a ghnóthú agus, nuair is iomchuí, pionóis riaracháin agus airgeadais a ghearradh i gcomhréir le Rialachán (AE, Euratom) Uimh. 966/2012.