Art. 100. In order to provide for a safe margin for under-estimates or for items left out of the budget, the Executive Department may include contingent items in the budget under the heading of Reserve Fund. The sum expended under the above provision shall be submitted to the House of Representatives at the next session for recognition.
Art. 101. Unless approved by the Executive Department, the National Assembly shall have no right to abolish or curtail any of the following items:
(1) Items in connection with obligations of the Government according to law.
(2) Items necessitated by the observance of treaties.
(3) Items legally fixed.
(4) Successive appropriations continuing over a period.
Art. 102. The National Assembly shall not increase the annual expenditures as set down in the budget.
Art. 103. In case the budget is not yet passed, when the fiscal year begins, the Executive Department may, during this period, follow the budget for the preceding year by limiting its expenditures and receipts by one-twelfth of the total amount for each month.
Art. 104. Should there be a defensive war against foreign invasion, or should there be a suppression of internal rebellion, or to provide against extraordinary calamity, when it is impossible to issue writs for summoning the National Assembly, the Executive Department may adopt financial measures for the emergency, but it should request the recognition thereof by the House of Representatives within seven days after the convening of the next session of the National Assembly.
Art. 105. Orders on the Treasury for payments on account of the annual expenditures of the Government shall first be passed by the Auditing Department.