The budget accounts shall show, for every subdivision of the budget ... 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.
The appropriations entered in the budget shall be authorized for the duration of one financial year. No expenditure may be entered into or authorized in excess of the authorized appropriations.
