(2) Federal expenditure not earmarked in the Federal Finance Act or by a special law requires before its execution constitutional sanction by the House of Representatives which shall be obtained by the Federal Minister of Finance. Should delay be dangerous, such federal expenditure, in so far as it does not exceed 1,000,000.- Schilling, can be undertaken with the consent of the Main Committee of the House of Representatives; the sanction of the House of Representatives shall subsequently be requested.
(3) If the draft Federal Budget submitted by the Federal Government in due time (Paragraph (1)) to the House of Representatives is not constitutionally sanctioned before expiry of the fiscal year and by that date no temporary provision has been made by federal law, then, during the first two months of the ensuing fiscal year, the taxes, levies, and imposts revenue shall be collected in accordance with the existing regulations and federal expenditure shall be defrayed to the account of the appropriations to be laid down by law, with the exception of expenditure of a kind not specially earmarked in the last Federal Finance Act. The ceiling of the admissible federal expenditure is formed by the expenditure appropriations contained in the draft Federal Budget submitted to the House of Representatives, and one twelfth of these appropriations shall serve as the foundation for each month's expenditure. The expenditure requisite to the fulfillment of legal liabilities shall be defrayed in accordance with maturity. The filling of official appointments likewise ensues on the basis of the draft Federal Finance Act submitted to the House of Representatives. In other respects, the provision of the last Federal Finance Act, in so far as they do not concern figures relating to the administration of public funds remain analogously in force for the above-mentioned two months.
2. The Budget shall be drawn up in accordance with the main options with regard to planning and shall take into account statutory and contractual liabilities.
3. The Budget shall be in unitary form and shall specify expenditure by reference to the relevant organic or functional classification, so as to preclude the existence of secret appropriations and funds; it may also be structured by reference to programmes.
4. The Budget shall make provision for the supply of funds necessary to meet expenditure; the law shall lay down the rules for giving effect to the Budget, the conditions for raising public loans, and the criteria under which adjustments may be introduced by the Government, while giving effect to the Budget, to the heads of the organic classification, within the general ambit of each budgetary programme approved by the Assembly of the Republic, in order to secure its full implementation.
2. The Budget shall be tabled in draft and submitted to a vote within the time limits prescribed by law, which shall provide with respect to the procedure to be followed if those limits cannot be met.
3. The draft Budget shall be accompanied by reports on:
a. The predicted trends in the principal macro-economic indicators that have a bearing on the Budget, and in the money supply and related sources;
b. The reasons for differences in anticipated revenue and expenditure in comparison with the previous Budget;
c. The public debt, treasury transactions and the Treasury accounts;
d. The position with respect to autonomous funds and services;
e. Budgetary allocations of funds in favour of the autonomous regions and local authorities;
f. Transfers of funds between Portugal and the outside world that have a bearing on the Budget;
g. Fiscal privileges and the consequential loss in revenue that is predicted.