The budget is adopted by law before the beginning of the fiscal year.
Appropriations are ordinarily granted for one year; in special cases they may be granted for a longer period. Otherwise, provisions extending beyond the fiscal year or not relating to the national revenues and expenditures or their administration, are inadmissible in the national budget law.
The National Assembly may not increase appropriations in the budget bill or insert new items without the consent of the National Council.
The consent of the National Council may be dispensed with in accordance with the provisions of Article 74.
ARTICLE 86
In the following fiscal year the National Minister of Finance will submit to the National Council and to the National Assembly an account concerning the disposition of all national revenue so as to discharge the responsibility of the National Cabinet. The auditing of this account will be regulated by national law.
ARTICLE 87
Funds may be procured by borrowing only in case of extraordinary need and in general for expenditures for productive purposes only. Such procurement of funds as well as the assumption by the Commonwealth of any financial obligation is permissible only by authority of a national law.
ARTICLE 88
The postal and telegraph services, together with the telephone service, are exclusively functions of the Commonwealth.