which it is expected to expend during the ensuing year; also an itemized stateme nt of the extraordinary expenditures during the preceding twelve months. cASTED The report and budget herein provided for may be modified from time to time and shall be in such form as may be prescribed by the provincial treasurer. In case the council is dissatisfied with the action of the provincial treasurer disapproving any item or  items of the budget an appeal may be taken to the provincial board whose decision shall be final. All health ordinances shall be subject to the approval of the chief health officer as provided in chapter forty-eight hereof. Any attempt to enforce such act, ordinance, resolution, or executive order, after the disapproval or suspension thereof, shall be  brought to the attention of the municipal council, shall be sufficient ground for the dismissal of the officer or officers attempting to enforce the same. Should the council or the president be dissatisfied with the decision of the provincial board, an app eal may be taken by it or him to the department governor, who shall decide the same question which was presented to the provincial board and either affirm or reverse the decision of the provincial board. Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 828 ( h ) Provincial board, supervision by . — The provincial board shall approve or disapprove any act, ordinance, or resolution, orders of the municipal council, and executive order of the municipal president. ( g ) Vacancies . — The provincial governor, with the advice and consent of the provincial board, shall fill temporary vacancies in the offices of vice-president or municipal councilor, and whenever a president, vice-president, or councilor is suspended shall a ppoint some person to discharge his duties until he is reinstated or until he is removed and the vacancy thus occasioned is filled. Whenever the election of an elective municipal officer shall have resulted in a failure to elect, or in the event of the d eath of a municipal officer-elect, prior to his taking office, or whenever any municipal officer-elect shall, for any reason, fail to qualify, the provincial board shall appoint a duly qualified elector of the municipality to fill the vacancy until his successor shall have been duly elected and shall have qualified for the subsequent term. DSETcC ( 6 ) Additional estimate . — Expenses not provided for in the annual estimate can be incurred and paid only after the approval of an additional estimate therefor in the manner provided in this section.