Where Heads of Union delegations act as authorising officers by subdelegation in accordance with Article 60(2), they shall be subject to the Commission as the Union institution responsible for the definition, exercise, monitoring and appraisal of their duties and responsibilities as authorising officers by subdelegation and shall cooperate closely with the Commission with regard to the proper implementation of the funds, in order to ensure, in particular, the legality and regularity of financial transactions, respect for the principle of sound financial management in the management of the funds and the effective protection of the financial interests of the Union.
I gcás ina ngníomhóidh cinn thoscaireachtaí an Aontais mar oifigigh údarúcháin trí fho-tharmligean i gcomhréir le hAirteagal 60(2), beidh siad faoi réir an Choimisiúin mar institiúid an Aontais a bheidh freagrach as sainmhíniú, feidhmiú, faireachán agus breithmheas a gcuid dualgas agus freagrachtaí mar oifigigh údarúcháin trí fho-tharmligean agus oibreoidh siad i ndlúthchomhar leis an gCoimisiún maidir le cistí a chur chun feidhme mar is iomchuí, d’fhonn dlíthiúlacht agus rialtacht idirbheart airgeadais, urramú phrionsabal na bainistíochta fónta airgeadais i dtaca le bainistíocht cistí agus cosaint éifeachtach leasanna airgeadais an Aontais a áirithiú go háirithe.