The closure of the budget year and settlement of accounts requires the government, in application of article 46 of the Constitutional Bylaw on Budget Acts of 1 August 2001, to introduce a budget review bill before 1 June of the following fiscal year. This retraces budget operations and closes the accounts of the past fiscal year. It is accompanied by a general account for the State, a management report and yearly performance reports concerning each of the missions of the national budget.