Any proposal submitted to the legislative authority which may have an impact on the budget, including changes in the number of posts, must be accompanied by a financial statement and the evaluation provided for in Article 27(4).
Vsakemu predlogu, ki se predloži zakonodajnemu organu in lahko vpliva na proračun, vključno s spremembami števila proračunskih postavk, je treba priložiti finančni izkaz in oceno iz člena 27(4).