Article 113 The final account of the financial affairs of the State for the year elapsed shall be submitted firstly to the Council of Deputies during the five months following the end of the financial year. It shall be approved by a resolution rendered by both the Consultative Council and Council of Deputies, accompanied by their observations, and shall be published in the Official Gazette. Article 114 The provisions pertaining to independent public budgets, their appendices, and their final accounts, shall be laid down by law, and they shall be subject to the provisions governing the State budget and its final account. The provisions governing the budgets and final accounts of municipalities and local public institutions shall also be laid down by law. Article 115 (Amended)19 The Government shall submit to both Councils of Deputies and Consultative a statement on the State financial and economic positions, to which the annual general budget draft law is attached; in addition to the implemented measures to carry out the enforced budget appropriations, as well as the impact of the aforementioned on the new draft budget. Article 116 An Audit Court shall be set up by law, and the law shall guarantee its independence. It shall assist the Government and the Council of Deputies in controlling the collection of State revenues and the disbursement of its expenditure within the budget limits. The 19 Ibid. 44