Article 142 [Specific Funds] Specific funds may be appropriated by law for more than one year if the nature of the expenditure so requires, provided that each budget shall include the funds allocated for that year, or alternatively, an extraordinary budget covering more than one financial year shall be drawn up. Article 143 [No Tax Inclusion] The budget law may not include any provisions establishing a new tax, increasing an existing tax, amending an existing law, or evading the issue of a special law on a matter in respect of which the Constitution provides that a law should be issued. Article 144 [Budget by Law] The budget shall be issued by a law. Article 145 [Continuing Budget] (1) If the budget law has not been promulgated before the beginning of the financial year, the preceding budget applies until the new one is issued and revenues are collected and disbursements made in accordance with laws in force at the end of the preceding year. (2) However, if the National Assembly has approved one or more parts of the new budget, they are put into effect. Article 146 [Changes of Budget] Any expenditure not included in the budget, or in excess of the budget appropriations, as well as the transfer of any fund from one part of the budget to another, must be effected by law. Article 147 [Maximum Expenditure] In no case may the maximum estimate of expenditure, included in the budget law or the laws amending it, be exceeded. Article 148 [General Budgets] The general budgets, both independent and annexed, must be specified by law to which the provisions regarding the budget of the State apply. Article 149 [Final Accounts] The final accounts of the financial administration of the State for the preceding year are submitted, within four months following the end of the said year, to the National Assembly for consideration and approval. 23