Article 46
1. The Deputy Secretary-General shall, within two months from the end of the budget implementation period, draw up a revenue and expenditure account and a balance sheet and transmit them to the SIS Working Group. 2. The revenue and expenditure account shall cover all revenue and expenditure transactions relating to the preceding financial year. It shall be submitted in the same form and following the same subdivisions as the budget. 3. The following shall be attached to the account: (a) a statement showing the situation of each of the States referred to in Article 25 as regards payment of its financial contribution, and (b) an appropriation transfer statement. 4. The balance sheet shall show the budget assets and liabilities as at 31 December of the preceding financial year.