the financial rules which determine in particular the procedure to be adopted for establishing and implementing the budget and for presenting and auditing accounts;
na rialacha airgeadais lena sonrófar go háirithe an nós imeachta is inleanta chun an buiséad a bhunú agus a chur chun feidhme agus chun cuntais a thíolacadh agus a iniúchadh;