of all receipts and expenditures pertaining to the preceding fiscal year and the first six months of the current fiscal year and a detailed estimate of the revenues and receipts of th'e city from all sources for the ensuing fiscal year. Upon the basis of such statements and estimate, the mayor shall, after con_ sultation with the city board, make detail'ed appropriations covering the esti· mated necessary expenditures of the city for the ensuing fiscal year, but in no case shall such appropriations exceed the estimated receipts. The appro· priations for salaries and wages shall specify the positions, the number of each class, the respective designations, the salary raOOs authorized for the current fiscal year and those proposed for the ensuing fiscal year. The state· ment of l·eceipts and expenditures for the preceding fiscal year and the first six months of the current fiscal year, together with the estimate of l"eceipts and appropriations by the mayor for the ensuing fiscal year, shall be known as the city budget, and a copy th"reof shall be submitted, through the Director of Local Governments, to the Commissioner of the Interior who shall approve, disapprove or modify the same or any part thereof. The budget of the city shall not become effective until appl"Oved by the Commissioner of the InOOrior. Changes in the estimates of income and appropriations may be effected from time to time during tbe year by supplemental budgets, which shall be prepared in the same manner provided above in the case of annual budget. If, for any reason, the budget for any fiscal year is not approved before the beginning of the said year, the salaries of all permaD'ent officials and em· ployees of the city a,\d expenses necessary for the operation of the city government may be pail:! on the basis of the budget for th.. preceding> fiscal year until the new budget is approved. In case a reduction of salaries and wages is adopbed as an emergency measure, such reduction shall be general and based on the existing rates of salaries and wages and the percentage of reduction shall be uniform for similar rates of salal;es and wages. SEC. 19. Di.b",....."ent of city funds.-Disbursement of the city fund s shall be made by the city treasurer upon properly 'executed vouchers in accordance with the appropl·iations made in the budget. Within fifteen days a,fter tha close of each month, the city treasurer shall furnish the mayor a statement of the appropriations, expenditures and balances in the city funds for the said month. The total disbursement shall in no case be in excess of the actual collections plus twenty·five per centum of the uncollected estimated revenues. SEC. 20. Ove,·dnJ,ft•.-In case of an e mergency caused by typhoon, earth· quake or any other public calamity which may sel·iously affect the collection of revenues in the city during any year, the Director of Local GoV'ernntents with the approval of the Commissioner of the Interior may authol;ze the city treasurer to continue making disllursements from any fund in his pos· session in excess of the limitation herein pI·ovided, under such conditions and limitations as the Chairman of the Executive Commission may, upon the recomm'andation of said Director of Local Governments approved by the Com· missioner of the Interior, prescribe for the purpose. SEC. 21. Aacounting.-The accounts of the city shall be carried in the manner which the Auditor G'erreral and Director of the Budget may prescribe.
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