The current budget procedure has to be tackled by two distinct but inseparable approaches: not only, as you would expect, as a forecast of revenue and expenditure for the next financial year but also as a reference for the new financial framework due to be introduced at the end of that financial year.
Budgetproceduren skal ses ud fra to forskellige, men uadskillelige perspektiver: som et normalt budgetoverslag for det kommende regnskabsår og som referenceramme for den nye finansielle opstilling, der skal påbegyndes ved afslutningen af dette samme regnskabsår.