Chairman of the Philippine Executive Commission, Executive Order No. 42 (1942)
“ Changes in the estimate of income and appropriations may be effected from time to time during the 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 provincial budget for any fiscal year cannot be made effective before the beginning of the said year, the salaries of all permanent officers and employees of the province and expenses necessary for the operation of the provincial government may be paid on the basis of the budget for the preceding fiscal year until the new budget is approved. ”
