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