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No. 3]
Appendix
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Article XVII.—The following documents shall accompany the general final accounts mentioned in the preceding Article, together with the report of verification of the Board of Audit:—

  1. Reports of final accounts submitted of the respective Departments of State.
  2. Accounts of the national debts.
  3. Accounts of cases in which special modes of treatment are allowed.

Chapter VI.—Terms of Prescription

Article XVIII.—As to those liabilities of the Government, of which the creditor has not made the demand of disbursement or of payment within five years, after the end of the financial year in which the payment should have been made, they shall be considered to have passed the term of prescription, and the Government shall be free from the liability. But in case the term of prescription is fixed by a special law, the provision of such law shall be followed.

Article XIX.—When, concerning any amount of money due to the Government, a person has not received notice for payment within five years, after the end of the financial year in which such payment should have been made, he shall be freed from their ability. But in case the term of prescription is fixed by a special law, the provision of such law shall be followed.

Chapter VII.—Surplus Transfer of Appropriations to Another Financial Year. Receipts Not Provided in the Budget. Refunding of Appropriations

Article XX.—When there occurs a surplus in the annual accounts of a financial year, it shall be carried over to the revenues of the next financial year.

Article XXI.—In case any express permission is specially provided in the budget, or in case expenses have not been wholly paid out during a financial year, on account of delays caused by unavoidable circumstances in the progress of any work of manufacture which had to be completed within the said financial year, appropriations may be carried over to, and disbursed in, the succeeding year.

Article XXII.—In case the total amount of a continuing expenditure fund is determined for any work, manufacture, or any other undertakings, which require a number of years for completion, the

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