The first subparagraph shall not apply in the case of a serious deficiency in the effective functioning of a management and control system which, prior to the date of detection by the Commission or the European Court of Auditors:
Ní bheidh feidhm ag an gcéad fhomhír i gcás easnaimh thromchúisigh i bhfeidhmiú éifeachtach chóras bainistithe agus rialaithe arb easnamh é, roimh an dáta a ndearna an Coimisiún nó Cúirt na nIniúchóirí í a bhrath: