ART. 103.
The complete and definitive statement of the Budget indicates all
receipts realized and payments made out of the revenues and for the
expenses of the year to which this statement relates.
Its form and its divisions must be the same as those of the Budget.
ART. 104.
This completed statement is submitted to the Chamber of Deputies at latest four years after the end of the year to which it relates.
ART. 105.
There shall be instituted a court of accounts charged with the examination of the operations of the financial officers as well as of the annual accounts drawn up by the different municipal departments.
It shall address each year to the Chamber of Deputies a special report containing the result of its labours accompanied by its observations.
At the end of each three months it shall present to His Majesty the
Sultan through the Grand Vizier a report containing a statement of the financial situation.
ART. 106.
The Court of accounts shall be composed of 12 irremovable members
named by Imperial Irade.
None of them can be dismissed unless a proposition with reasons annexed for his removal be approved by a decision of the majority of the Chamber of Deputies.
ART. 107.
The conditions and qualities required of the members of the Court of accounts, the details of their powers, the rules applicable in cases of resignation, replacement, advancement or retiring, as well as of the organization of the bureaus, shall be determined by a special law.
The Provincial Administration.
ART. 108.
The administration of the Provinces shall have as its base the principle of decentralization.
The details of this organization shall be fixed by a law.
