the procedures and other practical arrangements relating to the obligation to report irregularities and fraud, the conditions under which the supporting documents relating to payments made and documents relating to the performance of the administrative and physical checks required by the Union law must be kept;
na nósanna imeachta agus na socruithe praiticiúla eile maidir leis an oibleagáid i ndail le mírialtachtaí agus calaois a thuairisciú, na coinníollacha faoina gceanglaítear go gcoimeádfar doiciméid tacaíochta a bhaineann le híocaíochtaí a dhéantar agus doiciméid a bhaineann le feidhmiú na seiceálacha riaracháin agus fisiceacha a cheanglaítear le dlí an Aontais;