en: It shall establish the responsibilities and detailed rules for each institution concerning its part in effecting its own expenditure.  
ga: Bunófar leis an dlí sin na freagrachtaí agus na rialacha mionsonraithe do gach institiúid maidir lena páirt ina caiteachas féin a chur i ngníomh.

en: Within the budget the Commission may, subject to the limits and conditions laid down by the European law referred to in Article III-412, transfer appropriations from one chapter to another or from one subdivision to another.  
ga: Laistigh den bhuiséad, féadfaidh an Coimisiún, faoi réir na dteorainneacha agus na gcoinníollacha a leagfar síos leis an dlí Eorpach dá dtagraítear in Airteagal III-412, leithreasaí a aistriú ó chaibidil go chéile nó ó fhoroinn go chéile.

en: Article III-408  
ga: Airteagal III-408

en: The Commission shall submit annually to the European Parliament and to the Council the accounts of the preceding financial year relating to the implementation of the budget.  
ga: Tíolacfaidh an Coimisiún do Pharlaimint na hEorpa agus don Chomhairle gach bliain cuntais na bliana airgeadais roimhe sin a bhaineann leis an mbuiséad a chur chun feidhme.

en: The Commission shall also forward to them a financial statement of the Union's assets and liabilities.  
ga: Cuirfidh an Coimisiún ar aghaidh chucu freisin ráiteas airgeadais ar shócmhainní agus dliteanais an Aontais.

en: The Commission shall also submit to the European Parliament and to the Council an evaluation report on the Union's finances based on the results achieved, in particular in relation to the indications given by the European Parliament and the Council pursuant to Article III-409.  
ga: Tíolacfaidh an Coimisiún freisin do Pharlaimint na hEorpa agus don Chomhairle tuarascáil mheastóireachta ar riocht airgeadais an Aontais arna bunú ar na torthaí atá gnóthaithe, go háirithe i ndáil leis na sonraí arna dtabhairt ag Parlaimint na hEorpa agus ag an gComhairle de bhun Airteagal III-409.

en: Article III-409  
ga: Airteagal III-409

en: 1.  
ga: 1.

en: The European Parliament, on a recommendation from the Council, shall give a discharge to the Commission in respect of the implementation of the budget.  
ga: Déanfaidh Parlaimint na hEorpa, ar mholadh ón gComhairle, urscaoileadh a thabhairt don Choimisiún i leith an buiséad a chur chun feidhme.

en: To this end, the Council and the European Parliament in turn shall examine the accounts, the financial statement and the evaluation report referred to in Article III-408, the annual report by the Court of Auditors together with the replies of the institutions under audit to the observations of the Court of Auditors, the statement of assurance referred to in the second subparagraph of Article III-384(1) and any relevant special reports by the Court of Auditors.2.  
ga: Chun na críche sin, déanfaidh an Chomhairle agus Parlaimint na hEorpa, i ndiaidh a chéile, scrúdú ar na cuntais, ar an ráiteas airgeadais agus ar an tuarascáil mheastóireachta dá dtagraítear in Airteagal III-408, ar thuarascáil bhliantúil na Cúirte Iniúchóirí maille leis na freagraí ó na hinstitiúidí faoi iniúchadh ar bharúlacha na Cúirte Iniúchóirí, ar an ráiteas dearbhaithe dá dtagraítear sa dara fomhír d'Airteagal III-384(1), agus ar aon tuarascálacha speisialta ábhartha ón gCúirt Iniúchóirí.2.

en: Before giving a discharge to the Commission, or for any other purpose in connection with the exercise of its powers over the implementation of the budget, the European Parliament may ask to hear the Commission give evidence with regard to the execution of expenditure or the operation of financial control systems.  
ga: Féadfaidh Parlaimint na hEorpa, sula dtabharfaidh sí urscaoileadh don Choimisiún nó chun aon chríche eile i ndáil le cumhachtaí an Choimisiúin a fheidhmiú i leith an buiséad a chur chun feidhme, iarraidh an Coimisiún a éisteacht ar chur i ngníomh an chaiteachais nó ar oibriú na gcóras rialaithe airgeadais.

en: The Commission shall submit any necessary information to the European Parliament at the latter's request.3.  
ga: Tíolacfaidh an Coimisiún gach faisnéis is gá do Pharlaimint na hEorpa arna iarraidh sin di.3.

en: The Commission shall take all appropriate steps to act on the observations in the decisions giving discharge and on other observations by the European Parliament relating to the execution of expenditure, as well as on comments accompanying the recommendations on discharge adopted by the Council.4.  
ga: Déanfaidh an Coimisiún gach dícheall chun go dtabharfar éifeacht do na barúlacha atá i gceangal leis na cinntí urscaoilte maille le barúlacha eile Pharlaimint na hEorpa maidir leis an gcaiteachas a chur i ngníomh agus na gluaiseanna a bheidh in éineacht leis na moltaí urscaoilte arna nglacadh ag an gComhairle.4.

en: At the request of the European Parliament or the Council, the Commission shall report on the measures taken in the light of these observations and comments and in particular on the instructions given to the departments which are responsible for the implementation of the budget.  
ga: Arna iarraidh sin do Pharlaimint na hEorpa nó don Chomhairle, déanfaidh an Coimisiún tuarascáil ar na bearta a bheidh glactha i bhfianaise na mbarúlacha agus na ngluaiseanna sin agus go háirithe ar na teagaisc a bheidh tugtha do na ranna atá freagrach as an mbuiséad a chur chun feidhme.

en: These reports shall also be forwarded to the Court of Auditors.  
ga: Cuirfear na tuarascálacha sin ar aghaidh chuig an gCúirt Iniúchóirí freisin.

en: SECTION 4  
ga: ROINN 4

en: COMMON PROVISIONS  
ga: FORÁLACHA COITEANNA

en: Article III-410  
ga: Airteagal III-410

en: The multiannual financial framework and the annual budget shall be drawn up in euro.  
ga: Tarraingeofar suas an creat airgeadais ilbhliantúil agus an buiséad bliantúil in euro.

en: Article III-411  
ga: Airteagal III-411

en: The Commission may, provided it notifies the competent authorities of the Member States concerned, transfer into the currency of one of the Member States its holdings in the currency of another Member State, to the extent necessary to enable them to be used for purposes which come within the scope of the Constitution.  
ga: Féadfaidh an Coimisiún, ach é a chur in iúl d'údaráis inniúla na mBallstát lena mbaineann, aistriú go hairgeadra ceann de na Ballstáit a dhéanamh ar a bhfuil ina sheilbh aige d'airgeadra Ballstáit eile, a mhéad is gá le go bhféadfar é a úsáid chun na gcríoch a cheaptar dó leis an mBunreacht seo.

en: The Commission shall as far as possible avoid making such transfers if it possesses cash or liquid assets in the currencies which it needs.  
ga: Seachnóidh an Coimisiún aistriú dá leithéid sin, chomh fada agus is féidir, má bhíonn airgead nó sócmhainní insóinseáilte ar seilbh aige sna hairgeadraí atá ag teastáil uaidh.

en: The Commission shall deal with each Member State concerned through the authority designated by that State.  
ga: Déileálfaidh an Coimisiún le gach Ballstát i dtrácht tríd an údarás a bheidh sonraithe ag an Stát sin.

en: In carrying out financial operations the Commission shall employ the services of the bank of issue of the Member State concerned or of any other financial institution approved by that State.  
ga: Chun oibríochtaí airgeadais a chur i gcrích, bainfidh an Coimisiún leas as seirbhísí bhanc eisiúna an Bhallstáit atá i gceist nó aon institiúide airgeadais eile a bheidh formheasta ag an Stát sin.

en: Article III-412  
ga: Airteagal III-412

en: 1.  
ga: 1.

en: European laws shall establish:  
ga: Bunófar le dlíthe Eorpacha:

en: (a)  
ga: (a)

en: the financial rules which determine in particular the procedure to be adopted for establishing and implementing the budget and for presenting and auditing accounts;  
ga: 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;

en: (b)  
ga: (b)