3. Each Institution shall be allowed a period of two years from the date when the account for revenue and expenditure is submitted to take a decision on the final discharge to be given to accounting officers for the transactions relating thereto.
2. The revenue and expenditure account shall cover all revenue and expenditure transactions relating to the preceding financial year for each institution. It shall be submitted in the same form and following the same subdivision as the budget.
1. The Commission shall draw up, not later than 1 June of the following year, a revenue and expenditure account for the Communities, which shall include the following documents classified in accordance with the budget nomenclature: (1) a table of revenue ... (2) tables showing the movement in appropriations for the financial year ... (3) tables showing the use of the appropriations allocated for the financial year ... (4) tables showing the use of the appropriations available from previous financial years ... (5) annexed shall be a document showing capital operations and debt management.
