Petty Cash and Exemptions (Arts. 17 and 35-39): Article 17 allocates $200,000 monthly to councilors of the Council of the Judiciary for Functional Expenses “without being subject to the provisions inherent to the contracting and accountability regime”. Meanwhile, Articles 35 to 39 empower the Court of Accounts to exempt municipal officials from penalties for diversion of earmarked funds or excess spending.
Flexibility and Caps (Arts. 24, 28, 34, 40 and 42): Article 24 sets a formal limit of 7% for budget modifications saturated with exceptions; Article 28 limits expenses on ceded properties to $1,747,370 and rented properties to $2,589,852; Article 34 sets the ceiling for ARBA at $191,354,759,000; Article 40 regulates 16.14% of the educational fund; and Article 42 validates salary excesses from 2025, setting in Article 13 a staffing of 16,058 permanent positions and 1,889 temporary positions in decentralized agencies.














