Section 11
Sec. 11. Creation of appropriation reserves.-—The chiefs of bureaus and offices shall establish reserves of not less than five per centum of the total appropriations of their respective bureaus and offices to provide for contingencies and emergencies which would otherwise require a deficiency appropriation. All or a portion of an appropriation may be reserved when it is determined that the amounts involved may not be needed. Should conditions change during the fiscal year which would justify the use of the reserve, the necessary adjustment may be made by the Commissioner of the Budget when requested by the bureau or office affected.