Budget Act Article 42

Each and every competent agency shall audit the budget of annual revenues, annual expenditures and business budget within the scope of its jurisdiction with comments. The competent agency shall forward its comments together with the collected unit budgets of each and every subordinate unit and the main agency, as well as subordinate unit budgets, to the central budget accounting and statistics agency within the given deadline. The competent agency shall also forward the compiled budget of annual revenues to the competent central finance agency at the same time.