The Commission shall be empowered to adopt delegated acts in accordance with Article 210 concerning detailed rules on indirect management, including the establishment of the conditions under indirect management according to which the systems, rules and procedures of entities and persons are to be equivalent to those of the Commission, management declarations and compliance statements, and the procedures for the examination and acceptance of the accounts, the obligation to notify the Commission of detected fraud and irregularities, the exclusion from Union financing of expenditure incurred in breach of the applicable rules and the imposition of financial penalties.’.
Tabharfar an chumhacht don Choimisiún gníomhartha tarmligthe a ghlacadh i gcomhréir le hAirteagal 210 i dtaobh rialacha mionsonraithe maidir le bainistíocht indíreach, lena n-áirítear na coinníollacha faoi bhainistíocht indíreach faoina bhfuil na córais, na rialacha agus na nósanna imeachta eintiteas agus daoine le bheith coibhéiseach le cinn an Choimisiúin, dearbhuithe bainistíochta agus ráitis chomhlíontachta agus na nósanna imeachta maidir le cuntais a iniúchadh agus a ghlacadh, maidir leis an oibleagáid i ndáil le fógra a thabhairt don Choimisiún faoi chalaois agus neamhrialtachtaí a bhraitear, maidir le caiteachas tabhaithe lena sáraítear na rialacha is infheidhme a eisiamh ó mhaoiniú an Aontais agus maidir le pionóis airgeadais a fhorchur.”.