The budgetary and accounting year begins on 1 January and ends on 31 December.
The High Council shall adopt the budget each year before the beginning of the financial year. The budget shall include a forecast of the revenue expected and the expenditure required to carry out the tasks entrusted to the High Council. It may be amended during the year. The appropriations entered in the budget are not limited.
The deliberations of the High Council concerning the budget and its modifications are automatically enforceable at the end of the period of time available to the Government Commissioner to request a second deliberation.