Budgetproceduren skal ses ud fra to forskellige, men uadskillelige perspektiver: som et normalt budgetoverslag for det kommende regnskabsår og som referenceramme for den nye finansielle opstilling, der skal påbegyndes ved afslutningen af dette samme regnskabsår.
The current budget procedure has to be tackled by two distinct but inseparable approaches: not only, as you would expect, as a forecast of revenue and expenditure for the next financial year but also as a reference for the new financial framework due to be introduced at the end of that financial year.