Page:British and Foreign State Papers, vol. 144 (1952).djvu/375

 The needs of the regular budget shall necessarily be covered by the regular revenues which it provides, and in no case can they be covered by special revenues, unless this is authorised by a special law.

The regular budget shall become effective by the sole approval of Congress, which shall cause it to be published immediately.

259. In the part relating to expenses, the budgets shall contain sections which shall specify:

(a) The exact amount of the legitimate liabilities of the Nation liquidated but not paid, pertaining to previous budgets.

(b) The proportion of that amount that will be paid from regular revenues of the new budget.

The Law of Bases shall establish, with respect to the foregoing sections, the rules relative to the manner in which the amount or amounts fixed for payments during the life of the budget shall be prorated among creditors with liquidated claims.

260. Allotments specified in the statement of expenses of the budget shall fix the maximum amounts destined to each service, which cannot be increased or transferred by the Executive Branch without prior authorization from Congress.

The Executive Branch can, however, on its responsibility and when Congress is not in session, grant allotments or supplements of allotments in the following cases:

(a) War or imminent danger of war.

(b) Serious disturbance of the public order.

(c) Public calamities.

The handling of these allotments shall be determined by law.

261. The Executive Branch is obligated to render the accounts of the Nation annually. For that purpose, the Minister of the Treasury shall liquidate the annual budget within 3 months following its expiration and, after approval by the Cabinet, shall send his report with the necessary data and vouchers to the Tribunal of Accounts. The latter shall pass on the report within the following 3 months, and in that period and without prejudice to the effectiveness of its resolutions, shall report to Congress and to the Executive Branch