4. The Budget shall provide for the income needed to cover expenditure, and the law shall define the rules governing the Budget’s execution, the terms and conditions governing the resort to public credit, and the criteria that must govern the alterations that the Government makes during the course of the Budget’s execution in the organisational classification headings of each budget programme passed by the Assembly of the Republic, with a view to its full implementation. Article 106 (Drawing up the Budget) 1. The Budget Law shall be annually drawn up, organised, put to the vote and implemented in accordance with the applicable framework law, which shall include the regime governing the drawing up and execution of the budgets of autonomous funds and departments. 2. The Budget bill shall be presented and put to the vote within the time limits set by law, and the law shall lay down the procedures to be adopted when those time limits cannot be met. 3. The Budget bill shall be accompanied by reports on: a) A forecast of the evolution of the main macroeconomic indicators that have an influence on the Budget, as well as the evolution of the money supply and the sources thereof; b) The grounds for variations in the income and expenditure forecasts compared to the previous Budget; c) The public debt, treasury operations and the Treasury accounts; d) The situation of autonomous funds and departments; e) Transfers of funds to the autonomous regions and local authorities; f) Any financial transfers between Portugal and other countries that affect the Budget bill; g) Fiscal benefits and an estimate of the ensuing reduction in income. Article 107 (Scrutiny) The Budget’s execution shall be scrutinised by the Court of Auditors and the Assembly of the Republic. Following receipt of an opinion issued by the Court of Auditors, the Assembly of the Republic shall consider the General State Accounts, including the social security accounts, and shall put them to the vote. PART III Organisation of political power TITLE I General principles Article 108 (Source and exercise of power) Political power lies with the people and shall be exercised in accordance with the Constitution.