review, according to the constitutional parameters. Amendments may be made to the draft law in agreement with the Government.18 c. Debating the drafted budget shall be according to its index. The budget of two fiscal years at the most may be drawn up; hence no appropriations from the general revenues shall be allocated to any form of expenditure except by law.18 d. The State general budget shall be promulgated by law. e. If the Budget Law is not promulgated before the beginning of the financial year, the previous budget shall be adhered to until the law’s promulgation, and revenue shall be collected and expenditure disbursed in accordance with the laws in force at the end of that year. f. Under no circumstances may the maximum estimates of expenditure stated in the Budget Law and laws in amendment thereof be exceeded. Article 110 Any disbursement which is ex-budget or in excess of the budget estimates must be made by operation of law. Article 111 a. Particular sums of money may be allocated to more than one financial year by law if the nature of the disbursement so requires. The approbations for each, as decided by the aforementioned law, shall be tabled in the successive annual budgets of the State. b. An exceptional budget running for more than one financial year may also be allocated for the disbursement referred to in the preceding paragraph. Article 112 The Budget Law may not contain any wording establishing a new tax, increasing an existing tax, or amending an existing law, or avoiding the promulgation of a law on a matter for which the Constitution provides that it shall be regulated by law. 18 Ibid. 43