Article 59
1. The budget accounts shall provide a detailed record of budget implementation. 2. For the purposes of paragraph 1, the budget accounts shall record all budget revenue and expenditure operations. 3. The Permanent Secretariat shall establish an annual report at the latest on 30 March of each year. The annual report shall include: — an operational report explaining the work carried out by the Permanent Secretariat and the results achieved, giving an overview of the progress towards the objectives set in the annual work programme of the Permanent Secretariat; — a financial report on the budget implementation.