If, by the end of a fiscal year, the budget for the following year has not been adopted by law, the Federal and/or cantonal Governments may make all expenditures that are necessary until such law comes into force, including:
to maintain institutions established by law;
to carry out measures authorized by law;
to meet the legal obligations of the cantons and/or the Federation;
to continue construction projects, procurements, and the provision of other benefits or services or to continue to make grants for these purposes, to the extent that amounts have already been appropriated in the budget of a previous year.
To the extent that revenues based upon specific laws and derived from taxes or duties referred to in paragraph (1) of this Article, the Federal and/or cantonal Governments may borrow the funds necessary to sustain current operations up to a maximum of one quarter of the total amount of the previous budget.