Article 51 Budget implementation reports
United Kingdom
The budget implementation reports shall be presented in euro and shall be comparable year by year. They shall consist of:
reports which aggregate all budgetary operations for the year in terms of revenue and expenditure;
explanatory notes, which shall supplement and comment on the information given in the reports.
The structure of the budget implementation reports shall be the same as that of the budget of the PPP body itself.
The budget implementation reports shall contain:
information on revenue, in particular, changes in the revenue estimates, the revenue outturn and entitlements established;
information showing changes in the total commitment and payment appropriations available;
information showing the use made of the total commitment and payment appropriations available;
information showing commitments outstanding, those carried over from the preceding financial year and those made during the financial year.