The budget accounts shall show, for every subdivision of the budget:
(a) in the case of expenditure:
- the appropriations authorized in the initial budget, the appropriations entered in supplementary and/or amending budgets, the appropriations available as a result of contributions by third parties, transfers of appropriations and the total appropriations thus available. Commitment appropriations and payment appropriations shall be entered separately,
- the commitments and payments in respect of the financial year in question;
(b) in the case of revenue:
- the estimates entered in the initial budget, the estimates entered in supplementary and/or amending budgets, revenue from contributions by third parties and the total amount of estimates thus determined,
- the entitlements established and the amounts received in respect of the financial year in question;
(c) a record of commitments still to be paid out and of revenue still to be recovered from previous financial years.
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