Article 84.
The Realm shall, by legislation, regulate:—
(1) Financial administration within the Lands in so far as required in the interests of the uniform execution of the national fiscal laws;
(2) The organisation and functions of the authorities entrusted with the execution of the national fiscal laws;
(3) Accountancy between the Realm and the Lands;
(4) Re-imbursement of the costs of fiscal administration.
Article 85.
All income and expenditure of the Realm must be estimated yearly and incorporated in the Budget.
The Budget shall be passed as an act before the opening of the financial year.
Expenditure shall normally be voted for a year; in special cases it may also be voted for a longer period. In general, no clause in the Budget is admissible which extends beyond the financial year, or which does not refer to income or expenditure of the Realm or to financial administration.