f 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.
Art. 106. Accounts of the annual expenditures and annual receipts for
each year should first be referred to the Auditing Department for
investigation and then the Executive Department shall report the same to
the National Assembly.
If the account be rejected by the House of Representatives, the Cabinet
shall be held responsible.
Art. 107. The method of organization of the Auditing Department and the
qualification of the Auditors shall be fixed by law.
During his tenure of office, the auditor shall not be dismissed or
transferred to any other duty or his salary be reduced except in
accordance with the law.
The manner of punishment of Auditors shall be fixed by law.
Art. 108. The Chief of the Auditing Department shall be elected by the
Senate. The Chief of the Auditing Department may attend sittings of both
Houses and
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