Each section of the budget may include a chapter in respect of provisional appropriations and a "contingency reserve" chapter. The appropriations entered in these chapters may be used only by means of transfer in accordance with the procedure laid down in Article 21.
Each section of the budget may include a "provisions" title. Appropriations shall be entered in this title in the following two circumstances:
(a) where no basic act exists for the action concerned when the budget is established;
(b) where there are serious grounds for doubting the adequacy of the appropriations or the possibility of implementing, under conditions consonant with sound financial management, the appropriations entered on the lines concerned.
