Section 21
SEC. 21. Budgetary appropriations.&mdashThe barrio council shall prepare the budget on performance basis. The barrio council may enact annual and supplemental budgetary appropriations and/or special tax ordinances for specific projects. The annual budgetary appropriation shall not exceed the estimated tax receipts and/or income for the ensuing year, certified as collectible by the municipal and the barrio treasurers concerned. Provisions shall be made for the statutory and current contracted obligations of the barrio; and no barrio official or employee shall receive a salary higher than the maximum salary provided for by subsisting salary laws and executive orders. If the barrio council shall fail to enact a budget before the beginning of the ensuing fiscal year, the budget for the preceding fiscal year shall be deemed reenacted. Changes in the budget may be effected by supplemental budgets prepared and adopted in the same manner as the annual budget. Copies of the barrio budgets shall be furnished the municipal treasurer within ten days from their approval who shall have the power to review such budgets in order to see to it that the above provisions are complied with. If within thirty days after the submission the municipal treasurer takes no action, the said budget shall be deemed to have complied with the above provisions. If within thirty days after submission to him of the budgets and upon examination thereof the salary laws and executive orders have been violated he shall advise the barrio treasurer. Following receipt of such advise from the municipal treasurer, it shall be unlawful for the barrio treasurer to make further disbursement of funds for any of the items or purposes in question except as may be expressly authorized in said advice of the municipal treasurer, unless the budgets shall have been corrected or revised to meet the objections presented in said advice, and until such corrections or revisions shall have been submitted and approved by the municipal treasurer which approval may not be unreasonably withheld. Upon ascertaining that the barrio budget has not made provisions for all statutory and/or current contractual obligations of the barrio, or that said budget has appropriated an aggregate amount exceeding the estimated tax receipts or income for the ensuing year, the municipal treasurer shall within thirty days after receipt of the barrio budget have the power to declare the same as inoperative and to return the budget forthwith to the barrio council for the proper adjustment in which event, the barrio shall operate on the previous year's budget until such time as a new budget shall have been made meeting the objections presented by the municipal treasurer. Budgetary, supplemental appropriations, and special tax ordinances shall take effect on the date fixed for its effectivity if before such time the barrio assembly shall have approved them in a plebiscite called for the purpose, and if no date of effectivity is provided therein, after the expiration of fifteen days following the plebiscite.