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 including: - estimated revenue for the financial year, - amendments to the revenue estimates as a result of supplementary or amending budgets, - revenue collected during the financial year, - entitlements still to be collected from the preceding financial year, - entitlements established in the course of the financial year, - amounts still to be collected at the end of the financial year.
