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, wrongly paid or incorrectly used and, where appropriate, penalties.
Ba cheart leasanna airgeadais an Aontais a chosaint trí bhearta comhréireacha feadh an timthrialla caiteachais, lena n-áirítear neamhrialtachtaí a chosc, a bhrath agus a fhiosrú, gnóthú cistí a cailleadh, a íocadh nó a úsáideadh go mícheart agus, i gcás inarb iomchuí, pionóis.