Whereas, in order to guarantee efficient and correct implementation, the obligations of the Member States should be laid down with regard to management and supervision systems, the certification of expenditure and the prevention, detection and correction of irregularities and of infringements of Community law;
ker bi bilo treba za zagotavljanje učinkovitega in pravilnega izvajanja določiti obveznosti držav članic na področju sistemov upravljanja in nadzora, potrjevanja izdatkov ter preprečevanja, odkrivanja in popravljanja nepravilnosti ter kršitev prava Skupnosti;