Expenditure shall normally be voted for a year; in special cases it may also be voted for a longer period. In general, no clause in the Budget is admissible which extends beyond the financial year, or which does not refer to income or expenditure of the Realm or to financial administration. The Reichstag may not increase items of expenditure proposed in the Budget or insert new items of expenditure without the consent of the Reichsrat. Failing consent of the Reichsrat the provisions of Article 74 apply. ARTICLE 86. The Minister of Finance shall, with a view to discharging the responsibility of the Government, submit to the Reichstag and to the Reichsrat an account of all appropriations made out of the national revenues in the year following that in which the appropriations have been made. An act of the Realm shall provide further for the auditing of such accounts. ARTICLE 87. Money may be raised by loan only for extraordinary expenditure and, as a rule, only on account of expenditure for remunerative purposes. Money may only be raised by loan or other liability assumed on behalf of the Realm with the sanction of an act of the Realm. ARTICLE 88. Posts, telegraphs, and telephones are exclusively the affair of the Realm. Stamps are uniform throughout the Realm. The Government shall, with the consent of the Reichsrat, establish regulations and rates for the use of communications. With the consent of the Reichsrat it may delegate this power to the Minister of Posts. The Government shall, with the consent of the Reichsrat, set up an Advisory Committee for Posts, Telegraphs, Telephones, and their rates. The Realm alone has power to contract with foreign States concerning communications.[32] ARTICLE 89. The Realm shall acquire as its property all railways serving public communication and administer them according to a uniform system. The rights of the Lands to buy private railways shall be transferred to the Realm on its demand.[33] ARTICLE 90. The Realm, in acquiring the railways, shall acquire all rights of expropriation and all sovereign prerogatives in connection with the railway system. In case of dispute the Supreme Court of Judicature shall decide the extent of such rights. ARTICLE 91. The Government shall, with the consent of the Reichsrat, issue all regulations concerning construction, management, and traffic of the railways. With the consent of the Reichsrat it may delegate these powers to the competent Minister. ARTICLE 92. The national railways shall be administered as an independent economic concern though their Budget and their accounts shall be incorporated in the national Budget and accounts; they shall be responsible for their own expenditure, including interests on, and sinking-fund for, their own debt, and they shall accumulate their own reserve-fund. A special law shall regulate the extent of the sinking-fund and of the reserve-fund, as well as the purposes to which the reserve-fund may be put.