procedures established by the managing authority to ensure that beneficiaries maintain either a separate accounting system or an adequate accounting code for all transactions relating to an operation;
is ann do nósanna imeachta arna mbunú ag an údarás bainistíochta chun a áirithiú go gcoimeádfaidh tairbhithe córas cuntasaíochta ar leith nó cód cuntasaíochta leordhóthanach maidir le gach idirbheart a bhaineann le hoibríocht;