Article 23

The budget shall comprise a statement of revenue and a statement of expenditure. It shall show:

1. 1..

   in the statement of revenue:

   1. (a)

      the estimated revenue of the agency for the financial year in question;

   2. (b)

      F1the revenue for the preceding financial year and the revenue for year N-2, including assigned revenue;

   3. (c)

      appropriate remarks on each revenue line;

2. 2..

   in the statement of expenditure:

   1. (a)

      appropriations for the financial year in question;

   2. (b)

      the appropriations for the preceding financial year and the appropriations for year N–2;

   3. (c)

      appropriate remarks on each subdivision.