Article 15
The statement of revenue and expenditure shall be subdivided into titles, chapters, articles and items according to the nature of the revenue or expenditure or the intended purpose thereof. It shall show: (a) the appropriations made available for the financial year in question divided into titles, chapters, articles and items, following a decimal classification system; (b) the appropriations made available for the preceding financial year and the actual expenditure for the last financial year for which the accounts have been closed, increased by the amounts carried forward, using the same classification; (c) appropriate comments on each subdivision ; such comments may be binding, in which case this fact shall be specifically mentioned; (d) in an annex a list of posts fixing the number of posts for each grade in each category and in each service.