(Reserve Fund)
Article 217.
A reserve fund shall be established in the budget of annual revenues and expenditures, to provide for any unforeseen needs outside of, or beyond the limits of, the budget. However, such reserve fund may be dispensed with in special accounts.
2.
No money of the reserve fund shall be expended for any purpose expressly voted down by the assembly.
(Supplementary Budget)
Article 218.
The chief executive may prepare a supplementary budget to submit to the assembly, if any need of supplementing or otherwise amending the existing budget arise from the circumstances subsequent to the preparation thereof.
2.
The chief executive may, as occasion demands, prepare a temporary budget covering a specific period of a fiscal year to submit to the assembly.
3.
Such temporary budget shall lose its force when the regular budget for the fiscal year comes into force. Any disbursement or obligation made or incurred under such temporary budget shall be considered as having been made or incurred under the regular budget of the fiscal year.
4.
If, in a special account for a public enterprise designated by bylaw which finances its operational expenses chiefly with the revenue accruing from its own business activities, deficiencies arise in such operational expenses due to the expanded business of such enterprise, the chief executive may appropriate the concomitant increment of revenue realized from the expanded business to such increased need of expenses (except those specified in cabinet order). He/She shall report on such appropriation to the assembly at the next meeting.
(Transmittal of the Budget)
Article 219.
The president of the assembly shall transmit the budget to the chief executive within three days from the resolution thereon.
2.
The governor of To, Do, Fu or Ken or the mayor of cities, towns or villages shall, immediately upon receipt of the budget so transmitted, report it to the Minister of Home Affairs or the Governor of To, Do, Fu or Ken respectively, and publish its outline to the inhabitants, unless he/she find it necessary to be returned for reconsideration or to go through other procedures.
