(3) Whenever new circumstances occur or a matter of public concern proves not to have been satisfactorily addressed by the general budget, the President may during the financial year cause to be submitted a financial bill, a supplementary appropriation or an allocation out of the reserve funds, to which shall apply the same provisions set out in respect of the general budget bill. Final Accounts 114 The President of the Republic shall cause to be presented to the National Assembly during the six months following the end of the financial year, final accounts for all revenues and expenditure as are set forth in that year, as well as expenditure withdrawn from the reserve funds; the Auditor General shall present his/her report on such accounts to the National Assembly. Delegation of Powers of Subsidiary Legislation 115 The National Legislature or any of its Chambers may, by law, delegate to the President of the Republic, the National Council of Ministers or any public body, the power to make any subsidiary regulations, rules, orders or any other subsidiary instrument having the force of law; provided that such subsidiary legislation shall be tabled before the concerned Chamber and be subject to adoption or amendment by a resolution of that Chamber in accordance with the provisions of its regulations. Validity of the Proceedings of the National Legislature 116. No court or other authority shall call into question the validity of any proceedings of the National Legislature or any of its Chambers on the basis of violation of its internal regulations. A certificate duly signed by the appropriate Speaker shall be deemed to be conclusive evidence of the validity of the said proceedings. 44