For financial instruments and budgetary guarantees implemented under indirect management, the authorising officer responsible shall ensure that unaudited financial statements covering the period 1 January to 31 December prepared in compliance with the accounting rules referred to in Article 80 and with IPSAS, as well as any information necessary to produce financial statements in accordance with Article 82(2), be provided by the entities pursuant to points (c)(ii), (iii), (v) and (vi) of the first subparagraph of Article 62(1) by 15 February of the following financial year and that audited financial statements be provided by those entities by 15 May of the following financial year.
I gcás ionstraimí airgeadais agus ráthaíochtaí buiséadacha a chuirtear chun feidhme faoi bhainistíocht indíreach, áiritheoidh an t-oifigeach údarúcháin atá freagrach go gcuirfidh na heintitis ráitis airgeadais neamhiniúchta arna n-ullmhú i gcomhréir leis na rialacha cuntasaíochta dá dtagraítear in Airteagal 80 agus le IPSAS, a chumhdóidh an tréimhse ón 1 Eanáir go dtí an 31 Nollaig, ar fáil, chomh maith le haon fhaisnéis is gá chun ráitis airgeadais a chur i dtoll a chéile i gcomhréir le hAirteagal 82(2), de bhun phointí (c)(ii), (iii), (v) agus (vi) den chéad fhomhír d’Airteagal 62(1) faoin 15 Feabhra an bhliain airgeadais dár gcionn agus go gcuirfidh na heititis sin ráitis airgeadais iniúchta ar fáil faoin 15 Bealtaine an bhliain airgeadais dár gcionn.