SECTION 26

(1) Expenditure corresponding to the exercise of devolved powers shall be assessed prior to devolution of such powers. (2) Any new expenditure to be borne by local authorities subsequent to amendments by the State, by regulation, of rules on the exercise of devolved powers must be offset by an equivalent allocation to the Common Decentralization Fund provided for in Section 25 above or by other tax revenue, in accordance with terms and conditions laid down by law. The abovementioned regulatory instrument shall so specify. (3) Where a shortage of funds in local authorities may jeopardize the execution of public service missions, the State may intervene through special allocations to the local authorities concerned.