What does Article 66 of Chapter Twelve of the Federal Entities Final Account state about the issuance of a financial circular?
Article 66 states that the Minister shall issue a financial circular to all Federal Entities in order to establish the rules, regulations, accounting treatments, and settlements required for the completion of the draft Federal Entity Final Account and the Consolidated Final Account for the current Fiscal Year. This circular should be issued within the second week of the tenth month of each Fiscal Year.