(3) V skladu s tem je bila s Sklepom 2000/265/ES fn sprejeta finančna uredba, ki določa posebna pravila, ki opredeljujejo podrobne postopke za pripravo in izvrševanje proračuna, potrebnega za kritje stroškov, ki nastanejo pri sklepanju pogodb, za izpolnjevanje obveznosti, ki izhajajo iz navedenih pogodb, ko so te sklenjene, za izterjavo prispevkov, ki naj jih plačajo zadevne države, ter za pripravo in revidiranje izkazov.
(3) Accordingly, a financial regulation was adopted by Decision 2000/265/EC setting out specific rules to define the detailed procedures for establishing and implementing the budget required to meet any expenses incurred in the course of concluding the contracts, the obligations arising under those contracts once concluded, for recovering the contributions to be paid by the States concerned and for the presentation and auditing of the accounts.