After the presentation of the accounts for each financial year, any discrepancy with the estimates shall be entered in the budget for the following financial year through an amending budget devoted solely to that discrepancy.
Po pripravi zaključnega računa za proračunsko leto se vsa odstopanja od ocen vključijo v proračun za naslednje proračunsko leto s spremembo proračuna, ki se pripravi samo zaradi te razlike.