Art. 53.  To prepare for any deficiency of the budget and expenses needed outside of the estimates in the budget, a special reserve fund must be provided in the budget.

Art. 54.  The following items of expenditures shall not be cancelled or reduced except with the approval of the President:—­

1.  Any duties belonging to the nation according to law.

2.  Necessities stipulated by law.

8.  Necessities for the purpose of carrying out the treaties.

4.  Expenses for the Army and Navy.

Art. 55.  For national war or suppression of internal disturbance or under unusual circumstances when time will not permit to convoke the Li Fa Yuan, the President may make emergency disposal of finance with the approval of the Tsan Cheng Yuan, but in such case he shall ask the Li Fa Yuan for indemnification at its next session.

Art. 56.  When a new Budget cannot be established, the Budget of the previous year will be used.  The same procedure will be adopted when the Budget fails to pass at the time when the fiscal year has begun.

Art. 57.  When the closed accounts of the receipts and expenditures of the nation have been audited by the Board of Audit, they shall be submitted by the President to the Li Fa Yuan for approval.

Art. 58.  The organization of the Board of Audit shall be fixed by the Provisional Constitution Conference.

CHAPTER IX.—­PROCEDURE OF CONSTITUTION MAKING

Art. 59.  The Constitution of Chung Hua Min Kuo shall be drafted by the Constitution Draft Committee, which shall be organized with the members elected by and from among the members of the Tsan Cheng Yuan.  The number of such drafting Committee shall be limited to ten.

Art. 60.  The Bill on the Constitution of Chung Hua Min Kuo shall be fixed by the Tsan Cheng Yuan.

Art. 61.  When the Bill on the Constitution of the Chung Hua Min Kuo has been passed by the Tsan Cheng Yuan, it shall be submitted by the President to the Citizens’ Conference for final passage.

The organization of the Citizens’ Conference shall be fixed by the Provisional Constitution Conference.

Art. 62.  The Citizens’ Conference shall be convoked and dissolved by the President.

Art. 63.  The Constitution of Chung Hua Min Kuo shall be promulgated by the President.

CHAPTER X.—­APPENDIX

Art. 64.-Before the Constitution of Chung Hua Min Kuo comes into force this Provisional Constitution shall have equal force to the Permanent Constitution.

The order and instructions in force before the enforcement of this Provisional Constitution shall continue to be valid, provided that they do not come into conflict with the provisions of this Provisional Constitution.

Art. 65.  The articles published on the 12th of the Second Month of the First Year of Chung Hua Min Kuo, regarding the favourable treatment of the Ta Ching Emperor after his abdication, and the special treatment of the Ching Imperial Clan, as well as the special treatment of the Manchus, Mongols, Mahomedans and Tibetans shall never lose their effect.