Artikel 131 Constitutie van de Postunie van de Staten van het Amerikaanse Werelddeel, Spanje en Portugal

Article 131 Preparation of Accounts The General Secretariat shall annually prepare a statement of accounts for the Union Budget, a balance sheet and a statement of performance at fiscal year end, which shall be audited by the Supervisory Authority and by external auditors. In addition, the Congress, the Council and the Management Committee may request the General Secretariat to render an accounting with respect to matters other than the budget or ask it to provide preliminary reports.