SECTION 376

(1) The full amount of expected revenue and expenditure to be incurred shall be indicated in the budget. (2) Any contraction between revenue and expenditure shall be forbidden. (3) No specific revenue may be allocated to a particular expenditure, except for some revenue allocated as such. (4) All revenue and expenditure shall be presented in a single document entitled budget of...followed by the name of the local authority. However, upon a decision approved by the representative of the State, a local authority may vote annex budgets under conditions specified in Section 433 below. (5) A decree of the Prime Minister shall lay down the nomenclature of the budget of local authorities.