All State agencies, public-service units, socio-political organizations, social organizations and socio-professional organizations shall have to make reports on annual final settlement of operation revenues and expenditures derived from the State budget and non-State budget sources according to provisions in the current documents and shall be subject to the examination, inspection and notification of final settlement reports.

Higher-level budget-estimating units shall have to assume the prime responsibility for examining and approving final settlements and notifying them to their subordinate budget-estimating units. Financial agencies of all levels shall have to inspect and notify final settlements to grade-I budget-estimating units.- (Summary)